# **������������** **Merseyside Scouts Annual Report and Accounts for period 1 March 2020 to 28 February 2021** **Registered Charity Number 503957** **Scouts made me a do-er and a give it a go-er. Made me question and listen and have a wide-open mind. Scouts made me take a deep breath and speak up. Made me think on my feet, made me see the big picture, made me ignore the butterflies and go for it. Scouts made me get back up and try again. Made me think about what’s next, and plan for it. Made me jump in, get muddy, give back and get set.** **MERSEYSIDE COUNTY SCOUT COUNCIL TRUSTEES’ REPORT FOR THE PERIOD ENDING 28 FEBRUARY 2021** ## **Name of Charity:** |||| |---|---|---| |**Name of Charity:**|Merseyside County Scout Council|| |**Charity Registration Number:**|503957|| |**Address:**|Merseyside Scouts|| ||Spaces 301|| ||Tea Factory|| ||82 Wood Street|| ||Liverpool|| ||L1 4DQ|| |**President:**|Her Majesty’s Lord Lieutenant of Merseyside|| ||Mark Blundell|| |**Vice Presidents**:|Eric Morton|| ||Alan Seeley|| |**County Commissioner:**|Peter Oliver|| |**Trustees at 28 February 2021:**||| |**Ex Offcio**:|Peter Oliver|County Commissioner David| ||Steer Esq. QC DL|County Chair| ||Sam Robinson|County Treasurer| ||James Barber|County Secretary| |||(wef 24 September 2020)| ||Alex Clark|County Youth Commissioner| ||Kieran Murphy|County Youth Commissioner| |**Elected & Nominated**|Mark Bennett|John Cadman| ||John Drysdale|Jessica Fogg*| ||Michael Hussey|Nigel MacLeod| ||Daragh O’Malley|Jane Owen| ||Nikki Parr|Alan Seeley| * _Elected Youth Representative_ Alistair Quinn Andrew Pickersgill **Independent Examiner:** Andrew Moss, FCA **Solicitors** : Formby Law Ltd. **Bankers:** CAF Bank Plc Barclays Bank Plc HSBC UK Plc ## **#SkillsForLife** Page 3 ## **Governing Instrument** The Charity's governing documents are those of The Scout Association. They consist of a Royal Charter, which in turn gives authority to the Bye Laws of the Association and The Policy, Organisation and Rules of The Scout Association. ## **Trustee Membership of sub-Committees at 28 February 2021** |**Tawd Vale Steering Group:**|Mark Bennett| |---|---| ||John Cadman| ||Sam Robinson (ex-offcio)| ||David Steer (ex-offcio)| ||Peter Oliver (ex-offcio)| |**Finance:**|John Drysdale (Chair) Mark Bennett| ||John Cadman Michael Hussey Daragh O’Malley| ||Sam Robinson (ex-offcio)| ||David Steer (ex-offcio)| ||Peter Oliver (ex-offcio)| |**Appointments and Awards:**|Alan Seeley (Chair)| ||Jessica Fogg Daragh O’Malley Jane Owen| ||David Steer (ex-offcio)| ||Peter Oliver (ex-offcio)| |**Risk and Audit:**|Mark Bennett (Chair) John Drysdale| ||Sam Robinson (ex-offcio)| ||David Steer (ex-offcio)| ||Peter Oliver (ex-offcio)| |**Growth Project Working Group:**|Michael Hussey (Chair)| ||David Steer (ex-offcio)| ||Peter Oliver (ex-offcio)| _Other Trustees attend sub- committees as appropriate_ ## **Background and Objectives** The Charity is well established and, following major initiatives, continues to grow in numbers and provides a challenging programme of everyday adventure, leading to the development of skills for life and good citizenship amongst its youth membership, aged between 6 and 25 years. Through the support of dedicated and well trained adult leadership, members achieve self-confidence, an understanding of international matters, a sense of community and respect for others as well as themselves. The Trustees have the powers to raise funds through subscription and other methods to support the work of the Council. The Trustees are fully aware of their responsibilities for the stewardship of the County assets, particularly the principle asset, Tawd Vale Adventure Centre. This is achieved through frequent meetings and the monitoring of regular financial reports. In planning our activities for the year, we kept in mind the Charity Commission’s guidance on public benefit at our Trustee meetings. ## **Management and Governance Arrangements** The Executive Committee consists of ex officio members, elected members, members nominated by the County Commissioner, including young members aged between 18 and 25 years. The Executive meets at least five times per ## **#SkillsForLife** Page 4 annum. Sufficient time is given to ensure business is properly managed. Trustees serve an average of 3 – 5 years although some serve for less. The Executive uses its powers to create sub-committees and these are supported by Trustees and co-opted members. Currently these comprise Tawd Vale Steering Group, Finance, Appointments and Awards, Risk and Audit and Growth Project Working Group and these sub-committees meet as appropriate, reporting to the Executive Committee. Trustees set an annual budget seeking best value in achieving the Council’s objectives. Risks, challenges and opportunities are reviewed, mainly through the sub-committee structure. ## **Financial Review** Scouting on Merseyside faced challenges during the year due to the Coronavirus pandemic and experienced a difficult economic situation, just like similar organisations. We were faced with the suspension of face-to-face scouting and resultant loss of some valuable revenue opportunities and reduced investment returns. Work continues to maximise the use of all County assets, particularly Tawd Vale Adventure Centre. Through the careful stewardship of the operation of all aspects of the County’s finances throughout the challenging times of 2020/21, the Trustees are pleased to report that during the period the total assets grew by £108,067 but this includes £108,052 of Capital Expenditure at the Adventure Centre which will be depreciated over a 15 year period. The total assets now stand at £1,333,769 (£877,286 fixed assets and investments; £456,483 net current assets). £200,702 of the current assets are designated for specific purposes by the Trustees. The Trustees recognise that during 2021/22 the Tawd Vale Adventure Centre is likely to face a deficit in the region of £35,000 and that this will be met by the unrestricted funds available to the Charity. ## **Aims and Policies of the Trustees** The Trustees share the overall aims of the Scout Association and Merseyside County Scout Council has the role, within the structure of the Scout Association, to provide leadership, advice and support to Scout Districts and Groups within the Merseyside geographic area and to encourage the achievement of the aims of the Scout Association through the use of the Scout Method. The Charity provides the following services: - administrative and advisory support to all Districts and, indirectly, Scout Groups within Merseyside; - administration, maintenance and development of Tawd Vale Adventure Centre to provide safe facilities for camping and outdoor adventure; - organisation of events and activities to broaden the challenges available to young people and enhance the Scout programme and make it exciting; - leadership training and support services together with wider support for corporate matters; - representation of Merseyside Scouting on appropriate bodies in the wider community; - support for specific development projects in challenging areas. ## **Organisation and Decision Making** The Executive Committee exists to support the work of the County Commissioner and their team and to provide governance of the charity. Overall governance, financial and legal responsibility rests with the Executive Committee as Trustees of Merseyside County Scout Council. The Trustees are under the Chairmanship of David Steer Esq QC DL and they are supported and advised by sub-committees as required. **#SkillsForLife** Page 5 ## **Risk and Internal Control** The Executive Committee has identified the major risks to which they believe the Scout County is exposed and systems are in hand to mitigate against them: - Damage to buildings, property and equipment. The county has buildings and contents insurance in place to mitigate against permanent loss; - Injury to leaders, helpers, supporters and members. The County, through membership fees, contribute to the Scout Association’s national accident insurance policy, backed up by additional insurances to increase benefits, if appropriate; - Risk Assessments are undertaken before all activities and a set of Operating Procedures are in place which are subject to regular monitoring and review; - The County holds reserves to ensure the continuance of activities should there be a major income shortfall. Subscription income is reviewed annually. - Ongoing support is given to the recruitment and retention of both leaders and youth members. Any reductions in membership to an unacceptable level would result in contraction, consolidation or closures; ## **Reserves** The Executive’s policy is to hold sufficient monies to continue the charitable activities of the County. The Committee considers that it should hold a sum equivalent to 12 months costs, circa £180,000 in unrestricted funds. The County holds unrestricted, undesignated, reserves of some £305,822 at the period end but as noted above this will be eroded by the anticipated deficit at the Tawd Vale Adventure Centre due to the ongoing effects of the Coronavirus Pandemic. As reported previously the Trustees have identified that Tawd Vale (the County Adventure Centre) requires a significant investment to enable the provision of a first-class experience for all users. The Tawd Vale Steering Group have produced a full review of the requirements of the Centre and work has begun on some of the items identified. The Coronavirus pandemic interrupted the County Executive plans to fundraise substantial funds to develop Tawd Vale into the focus of Adventure on Merseyside. This will be revived once the economic climate improves. ## **Investments** The Executive regularly monitors the level of balances held and the interest rates available to ensure best value is achieved from financial holdings. This remains very challenging at the present time given the depressed level of UK interest rates. The Executive also ensures that as much of the Charity’s investments as possible are held in vehicles with FSCS (Financial Services Compensation Scheme) protection to protect the charity assets. ## **Serious Incidents** - There have been no serious incidents recorded during the period. - All adult volunteers are required to attend First Aid, Safety and Safeguarding training to protect vulnerable beneficiaries, as appropriate to their role. - All adults working with or in contact with children are regularly vetted through the DBS procedures. The County adheres to these policies and follows a protocol to resolve any reported incidents. This is essential for maintaining public trust in Scouting and safeguarding our reputation. **#SkillsForLife** Page 6 ## **Statement of Trustees Responsibilities** The Trustees are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and the Charities Act 2011. The law applicable to charities in England and Wales requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing those financial statements, the Trustees are required to: - a. Select suitable accounting policies and apply them consistently; - b. Observe the methods and principles in the Charities SORP; - c. Make judgements and estimates that are reasonable and prudent; - d. State whether UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; - e. Prepare the financial statements on a going concern basis unless it is inappropriate to presume that the charity will continue in operation. The Trustees are responsible for keeping adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which enable them to ensure that the financial statements comply with United Kingdom Accounting Standards, the Charities Act and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Systems of internal control are designed to provide reasonable, but not absolute, assurance against material mismanagement or loss. They include: - An annual budget approved by the Trustees. - Appropriate delegation of authority and segregation of duties. - Identification and management of risks. This report was approved by the Trustees at the Executive Committee meeting held on 08 September 2021 and it was agreed that the County Chairman would sign it on behalf of the Trustees. Signed on behalf of the Trustees of Merseyside County Scout Council David Steer Esq. QC DL Chair of the Trustees 08 September 2021 **#SkillsForLife** Page 7 ## **County Commissioner’s Report** ## **We're preparing young people with skills for life.** Merseyside Scouts supports young people aged 6 to 25 across 145 Scout Groups and their communities, across 10 Districts, located in the North West of England. Our provision spans the Local Authorities of Knowsley, Liverpool, Sefton, St. Helens, and Wirral. Our programme delivery is supported by Tawd Vale Adventure Centre; the centre of adventure for our young people, based in West Lancashire. Each week our volunteers help young people to enjoy fun, friendship, and adventure. Scouts helps young people to develop a sense of optimism and strong values as well as the leadership and teamwork skills that are more valuable today than ever before. Our young people develop essential skills for life that will stay with them for the rest of their lives. We are focused on supporting amazing volunteers to deliver inspiring programmes and prepare more young people with skills for life. We are contributing to a better society by supporting young people to develop the best skills and the best possible futures. ## **Our Mission** Scouting actively engages and supports young people in their personal development, empowering them to make a positive contribution to society. ## **Our Vision** We’re preparing more young people with skills for life, supported by amazing leaders delivering an inspiring programme, across a well-managed provision. Across Merseyside, we will… - be growing, more inclusive, shaped by young people and making a bigger impact in our communities; - focus on what matters; and the actions that will increase the impact of Scouting; - maximise our impact; doing less, doing it well, supporting and embedding; - make volunteering as easy as possible; keeping it practical and simple; - work together; sharing and collaborating in keeping with our culture. ## **Our Strategic Objectives** |**Growth**|**Inclusivity**|**Youth Shaped**|**Community Impact**| |---|---|---|---| |We believe Scouts
changes lives so we want
to give every young
person in the UK the
opportunity to join.|Everyone, regardless of
their background, should
be able to participate in
Scouts.|Every young person
should be shaping their
experience and
developing their
leadership potential.|Through community
impact projects, Scouts
makes a difference not
just to the individual but
to whole communities.| ## **#SkillsForLife** Page 8 ## **Our Pillars of Work** To meet our objectives, we remain focused on these three pillars of work: **----- Start of picture text -----**
Programme
**----- End of picture text -----**
**----- Start of picture text -----**
People
**----- End of picture text -----**
**----- Start of picture text -----**
Perception
**----- End of picture text -----**
A fun, enjoyable, high quality More, well trained, better supported Scouting is understood, more programme consistently delivered and and motivated adult volunteers, and visible, trusted, respected and supported by simple (digital) tools more young people from diverse widely seen as playing a key role in backgrounds. society today. - •Supporting adults to make full use of the programme to deliver skills for •Ensuring we have enough of the right •Ensuring relevance and life through adventure adult volunteers across our Scout understanding of Scouting to - •Increasing the number of young Groups, who are… our communities – for young people achieving top awards -well inducted people and adults from all - •Supporting use of the programme to Supporting use of the programme to -well trainedwell trained background and across all increase our impact in communities -well supportedwell supported communities - •Supporting use of the programme to Supporting use of the programme to -well trainedwell trained increase our impact in communities -well supportedwell supported - •Enabling section supporters to help -recognised and rewarded •Celebrating our impact, selfimprove programmes and develop •Developing and embracing our worth, and perception. confidence in adult volunteers #TeamMerseyside culture •Developing our ‘internal - •Increasing number of young people •Enhancing levels of enjoyment and community’ as a single team, shaping their programmes fulfilment delivering Scouting across •Developing a culture of succession Merseyside planning, where needed ## **Our Aims** At County-level; our primary focus remains supporting our young people, their Section Leaders and their Scout Groups and Units. Our support is primarily delivered via several support streams; each of which have the following aims: |**Programme**
**Support**|**Adult**
**Support**|**Adventure**
**Support**|**Skills for Life**|**Youth**
**Commissioners**| |---|---|---|---|---| |Provide support
to deliver
excellent
programmes
across all of our
Groups and Units.
Deliver support
for ‘hard to
deliver’
programme areas.
Celebrate
achievement and
raise awareness
of top awards.
Encourage and
deliver excellent
Young Leader
training provision;
where County-
support is
needed.
Focus County-led
events to
positively
supplement the
programme.|Implement revised full
and effective adult
training scheme and
learner management
team.
Implement updated
adult training scheme
for induction and
manager support.
Implement effective
digital
communications
team.
Continue to enhance
data insight provision
to improve operations
and inform decision
making, including
recognition.
Grow the role and
effectiveness of
SASU.
Develop safeguarding
awareness, training
and support.|Place Tawd Vale as a
focus for adventure
on Merseyside; and
achieve step-change
development of the
provision at the site.
Increase the number
of adults leading and
delivering
adventurous
activities.
Develop a team of
specialist support to
enable more
adventure.
Continue to develop
global opportunities
across all sections.
Build Merseyside
Emergency Team
capability and
extend remit to
support enhancing
our safety culture.|Embed the
Scouting4All
theme into
programmes being
delivered.
Identify, develop,
and implement
specifc projects to
deliver and enable
growth.
Maximise our
community impact
through national
and local
partnerships, and
initiatives.
Develop a culture
where inclusivity is
second nature.
Develop and
promote
opportunities for
young people to
have their say on
Scouting and
infuence society.|Encourage and
support active Youth
Commissioners in all
Districts.
Provide youth
shaped programme
resources to help
adults plan and
deliver youth shaped
activities.
Develop and
support young
people into other
roles (i.e. Trustees,
Leadership).
Encourage, develop,
and celebrate youth
participation in
leadership and
support at all levels.
Provide an annual
opportunity to bring
young people
together to infuence
County plans.| **#SkillsForLife** Page 9 ## **What we do is needed now more than ever, in recent history.** Over the last year, across our Sections, Units and Groups, our young people and volunteers have shown a tremendous level of grit, resilience and determination. Many have faced unprecedented, unexpected and significant personal challenges. Despite this, so many have managed to remain engaged through online meetings and innovative ways of operating, keep connected, support each other to have hope, and navigate their way through their own challenges of the pandemic. We couldn’t be prouder of each and every one of our members – they’ve achieved so much. Alongside this, our team at County-level have been providing support with delivering activities at home, moving training and support opportunities online, as well as taking many of our events online. We’ve also been investing in significant improvements at Tawd Vale, partly enabled through the generous support of Community Foundation Merseyside, for which we are very grateful. We hope you’ll notice a big difference when you’re able to return. As a result of all this hard work, together we’ve started to quickly bounce back. Having delivered programmes, activities and whole camps online, our Sections have begun meeting face to face again. Our volunteers and young people are returning, and we’re confident that our structured programmes of activities are needed now more than ever, in recent history. We expect larger face to face events to return, even if slowly, and will continue to respond to the operating environment in which we find ourselves. Trustees and Members of Executive Committees across the County have worked hard to secure our future by effectively managing Group, District and County financial resources and physical assets – we couldn’t deliver skills for life without this incredible support. As we move forward, our focus continues to be on working with our Districts to support the face to face restart of Scouts, celebrating successes, sharing the good news stories and supporting Sections, Units and Groups which may still be facing specific challenges. Our sincere thanks to every member of the team, across every Section, Unit, Group, District and the County – they each play a key role in making what we deliver to communities across Merseyside a reality. Simply, thank you, once again. **Peter Oliver County Commissioner** **#SkillsForLife** Page 10 **Feeling great about yourself. There isn’t a badge for that, but there should be.** **----- Start of picture text -----**
#SkillsForLife
Page 12
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## **Membership (as of 31st January 2021)** ||**Male**|**Female**|**Self-**
**identify**|**Prefer**
**not to say**|**Total**| |---|---|---|---|---|---| ||||||| |**YOUTH MEMBERSHIP**|||||| |**Beaver Scouts**|1,046|230|0|0|1,276| |**Cub Scouts**|1,399|349|0|0|1,748| |**Scouts**|1,144|356|2|0|1,502| |**Explorer Scouts (including Young Leaders)**|330|173|0|0|503| |**Network members**|96|64|0|21|181| |**TOTAL YOUTH MEMBERSHIP**|**4,015**|**1,172**|**2**|**21**|**5,210**| ||||||| |**PROGRAMME DELIVERY ROLES**|||||| |**Section Leaders**|233|242|0|0|475| |**Assistant Section Leaders**|369|333|0|0|702| |**Section Assistants**|65|76|0|0|141| |**TOTAL ADULT PROGRAMME DELIVERY ROLES**|**667**|**651**|**0**|**0**|**1,318**| |**Young Leaders+**|144|104|1|0|249| |**TOTAL PROGRAMME DELIVERY ROLES**|**811**|**755**|**1**|**0**|**1,567**| ||||||| |**LINE MANAGER ROLES**|||||| |**Group Scout Leaders**|79|37|0|0|116| |**District Commissioners**|9|0|0|0|9| |**District ES/SN Commissioners**|5|6|0|0|11| |**County* Commissioners**|1|0|0|0|1| |**County* ES/SN Commissioners**|1|0|0|0|1| |**TOTAL LINE MANAGER ROLES**|**95**|**43**|**0**|**0**|**138**| ||||||| |**GOVERNANCE ROLES**|||||| |**Group Chair**|63|22|0|0|85| |**Group Secretary**|18|62|0|0|80| |**Group Treasurer**|40|59|0|0|99| |**Group Executive members**|90|78|0|0|168| |**TOTAL GROUP GOVERNANCE ROLES**|**211**|**221**|**0**|**0**|**432**| |**District Chair**|7|2|0|0|9| |**District Secretary**|1|7|0|0|8| |**District Treasurer**|7|4|0|0|11| |**District Executive members**|21|16|0|0|37| |**TOTAL DISTRICT GOVERNANCE ROLES**|**36**|**29**|**0**|**0**|**65**| |**County* Chair**|1|0|0|0|1| |**County* Secretary**|1|0|0|0|1| |**County* Treasurer**|1|0|0|0|1| |**County* Executive members**|6|2|0|0|8| |**TOTALCOUNTY*GOVERNANCE ROLES**|**9**|**2**|**0**|**0**|**11**| |**TOTAL GOVERNANCE ROLES**|**256**|**252**|**0**|**0**|**508**| ||||||| |**SUPPORT ROLES**|||||| |**Deputy Group Scout Leaders**|12|20|0|0|32| |**Group Administrators/Supporters**|4|2|0|0|6| |**Group Skills Instructors**|16|2|0|0|18| |**Other Group Adults**|42|16|0|0|58| |**TOTALGROUP SUPPORT ROLES**|**74**|**40**|**0**|**0**|**114**| |**Deputy District Commissioners**|10|3|0|0|13| |**District Youth Commissioners**|3|1|0|0|4| |**Deputy District Youth Commissioners**|0|0|0|0|0| |**Assistant District Commissioners**|7|7|0|0|14| |**District Leaders**|4|5|0|0|9| |**District Administrators/Supporters**|0|1|0|0|1| |**District Skills Instructors**|3|1|0|0|4| |**Other District Support roles**|21|13|0|0|34| |**TOTAL DISTRICT SUPPORT ROLES**|**48**|**31**|**0**|**0**|**79**| |**Deputy County* Commissioners**|3|1|0|0|4| |**County* Youth Commissioners**|1|1|0|0|2| |**Deputy County* Youth Commissioners**|0|0|0|0|0| |**Assistant County* Commissioners**|8|5|0|0|13| |**County* Leaders**|17|15|0|0|32| |**County* Administrators/Supporters**|0|2|0|0|2| |**County* Skills Instructors**|10|2|0|0|12| |**Other County* Support roles**|0|1|0|0|1| |**TOTAL COUNTY* SUPPORT ROLES**|**39**|**27**|**0**|**0**|**66**| |**Active Support**|77|83|0|0|160| |**TOTAL SUPPORT ROLES**|**238**|**181**|**0**|**0**|**419**| ||||||| |**TOTALS**|||||| |**TOTAL YOUTH MEMBERSHIP**|**4,015**|**1,172**|**2**|**21**|**5,210**| |**TOTAL ADULT MEMBERSHIP**|**1,256**|**1,127**|**0**|**0**|**2,383**| ||||||| |**TOTAL MEMBERSHIP**|**5,271**|**2,299**|**2**|**21**|**7,593**| ## **Independent examiner’s Report to** ## **the Trustees of Merseyside County Scout Council** I report on the accounts of the Council for the year ending 28 February 2021, which comprise the Statement of Financial Activities, the Balance Sheet and related notes set out on pages 14 to 28 This report is made solely to the trustees in accordance with Section 145 of the Charities Act 2011. My work has been undertaken so that I might state to the charity's trustees those matters I am required to state to them in an Independent Examiner's report and for no other purposes. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity's trustees for my examination work. ## **Respective responsibilities of Trustees and Examiner** The charity's trustees are responsible for the preparation of the accounts. They consider that an audit is not required for this year (under Section 144 of the Charities Act 2011 (the Charities Act)) and that an independent examination is needed. It is my responsibility to: - Examine the accounts under section 145 of the Charities Act 2011 - To follow the procedures laid down in the General Directions given by the Charity Commissioners (under section 145(5)(b) of the Charities Act); and - To state whether particular matters have come to my attention. ## **Basis of the Independent Examiner’s report** My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, consequently no opinion is given as to whether the accounts present a 'true and fair' view and the report is limited to those matters set out in the statement below. ## **Independent Examiner’s statement** In connection with my examination, no matter has come to my attention: - (1) which gives me reasonable cause to believe that in, any material respect, the requirements: - to keep accounting records in accordance with section 130 of the Charities Act - to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act the trustees have not met; or - (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Name: A. D. Moss Qualification FCA Address: 85 Cottage Lane Ormskirk Lancashire L39 3NF **#SkillsForLife** Page 13 ## **Merseyside County Scout Council** ## **Statement of financial activities for the year ending 28 February 2021** |**Note**
**Incoming Resources**
Subscriptions
less paid to the Scout Association
Tawd Vale Earned Income
Insurances
Grants
2
Charitable Activities
3
Shop income
3
Interest and investment income
Donations
2
**Total income**
**Resources Expended**
Charitable Activities
4
Shop expenditure
4
**Total expenditure**
**Net Income/ (deficit) before investment (losses)/ gains**
**Unrealised (losses)/ gains on Investments**
8
**Net income**
Transfer of funds
14
Net movement in funds
Balances brought forward at 01 March 2020
**Balances carried forward at 28 February 2021**
11|**Unrestricted**
**Designated**
**Restricted**
**Total funds**
**Total funds**
**Funds**
**Funds**
**Funds**
**year ending 28**
**February 2021**
**year ending 29**
**February 2020**
**£**
**£**
**£**
**£**
**£**
305,274
0
0
305,274
296,946
(209,646)
0
0
(209,646)
(201,630)
0
0
0
0
29,770
1,619
0
0
1,619
1,632
58,252
0
0
58,252
0
19,868
34,871
0
54,739
230,884
149
0
0
149
17,369
4,972
0
0
4,972
7,987
2,702
0
48,161
50,863
766| |---|---| ||183,190
34,871
48,161
266,222
383,724| ||67,975
38,340
49,357
155,672
350,476
433
0
0
433
10,460| ||68,408
38,340
49,357
156,105
360,936| ||114,782
(3,469)
(1,196)
110,117
22,788
(2,050)
0
0
(2,050)
(3,211)| ||112,732
(3,469)
(1,196)
108,067
19,577
(106,951)
13,992
92,959
0
0| ||5,781
10,523
91,763
108,067
19,577
300,101
190,179
735,422
1,225,702
1,206,125| ||305,882
200,702
827,185
1,333,769
1,225,702| All operations are continuing operations. The notes on pages 18 to 28 form part of these accounts A full Comparative Statement of Financial Activities for the year ending 29 February 2020 is on the next page. **#SkillsForLife** Page 14 ## **Merseyside County Scout Council** ## **Comparative Statement of financial activities for the year ending year ending 29 February 2020** |**Incoming Resources**
Subscriptions
less paid to the Scout Association
Tawd Vale Earned Income
Insurances
Grants
Charitable Activities
Shop income
Interest and investment income
Donations
**Total income**
**Resources Expended**
Charitable Activities
Shop expenditure
**Total expenditure**
**Net Income/ (deficit) before investment (losses)/ gains**
**Unrealised (losses)/ gains on Investments**
**Net income**
Transfer of funds
Net movement in funds
Balances brought forward at 01 March 2019
**Balances carried forward at 29 February 2020**|**Unrestricted Funds**
**Designated Funds**
**Restricted Funds**
**Total funds**
**year ending 29**
**February 2020**
**year ending 29**
**February 2020**
**year ending 29**
**February 2020**
**year ending 29**
**February 2020**
**£**
**£**
**£**
**£**
296,946
0
0
296,946
(201,630)
0
0
(201,630)
29,770
0
0
29,770
1,632
0
0
1,632
0
0
0
0
116,630
114,254
0
230,884
17,369
0
0
17,369
7,987
0
0
7,987
766
0
0
766| |---|---| ||269,470
114,254
0
383,724| ||191,004
155,142
4,330
350,476
10,460
0
0
10,460| ||201,464
155,142
4,330
360,936| ||68,006
(40,888)
(4,330)
22,788
(2,154)
(1,057)
0
(3,211)| ||65,852
(41,945)
(4,330)
19,577
(80,495)
64,711
15,784
0| ||(14,643)
22,766
11,454
19,577
314,744
167,413
723,968
1,206,125| ||300,101
190,179
735,422
1,225,702| **#SkillsForLife** Page 15 ## **Merseyside County Scout Council** ## **Balance Sheet as at 28 February 2021** |**Note**
**Fixed assets**
Tangible fixed assets
6
Investment Property
7
Investments
8
**Total fixed assets**
**Current assets**
Stock
9
Cash at bank and in hand
**Total current assets**
**Liabilities:**amounts falling due within one year
10
**Net current assets**
**Net assets**
11
**Funds**
Revaluation reserve
14
Unrestricted
14
Designated
14
Restricted
14
**Total charity funds**|**28 February**
**2021**
**£**
499,957
300,000
77,329
877,286
1,455
461,295
462,750
(6,267)
456,483
1,333,769
199,231
305,882
200,702
627,954
1,333,769|**29 February**
**2020**
**£**
406,999
300,000
79,379| |---|---|---| |||786,378| |||1,610
443,113| |||444,723| |||(5,399)| |||439,324| |||1,225,702| |||199,231
300,101
190,179
536,191| |||1,225,702| Approved by the County Executive on 8th September 2021 Chairman The notes on pages 18 to 28 form part of these accounts The report of the independent examiner is on page 13 ## **#SkillsForLife** Page 16 ## **Merseyside County Scout Council** ## **Statement of cash flows for the year ending 28 February 2021** ||||**year ending**|**year ending**| |---|---|---|---|---| ||||**28 February**|**29 February**| ||**Note**||**2021**|**2020**| ||||**£**|**£**| |**_Cash flows from operating activities:_**||||| |**Net cash generated from operating activities**||15|121,262|23,176| |**_Cash flows from investing activities:_**||||| |**Interest and investment income**|||4,972|7,987| |**Purchase of assets and equipment**|||(108,052)|(22,723)| |**Net cash absorbed by investing activities**|||(103,080)|(14,736)| |**_Cash flows from financing activities_**|||-|-| |**Change in cash in th period**|||18,182|8,440| |**Cash brought forward**|||443,113|434,673| |**Cash carried forward**|||461,295|443,113| The notes on pages 18 to 28 form part of these accounts The report of the independent examiner is on page 13 **Page 17** **#SkillsForLife** Page 17 **Merseyside County Scout Council** ## **Notes to the accounts for the year ending 28 February 2021** ## **1 Accounting Policies** ## **1.01 Accounting convention** The financial statements have been prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value. The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable to the UK and Republic of Ireland (FRS 102) (effective 01 January 2015) - (Charities SORP (FRS (102)) and the Charities Act 2011 Assets and Liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy. ## **1.02 Covid-19 and the Ability to Continue as a Going Concern** The Trustees have considered the impact of Covid-19 on the Charity to continue and are confident that it has adequate resources in place to continue as a going concern for the foreseeable future, taking into account a reduced level of income generating activities. ## **1.03 Recognition of incoming resources** These are included in the Statement of Financial Activities (SoFA) when: - The charity becomes entitled to the resources; - The trustees are virtually certain they will receive the resources; and - The monetary value can be measured with sufficient reliability. Where incoming resources have related expenditure the incoming resources and related expenditure are reported gross in the SoFA ## **1.04 Grants, donations and legacies** Grants and donations are only included in the SoFA when the charity has unconditional entitlement to the resources. Legacies are included in the SoFA when receipt is probable, that is, when there has been a grant of probate, the executors have established that there are sufficient assets in the estate and any conditions attached to the legacy are either within the control of the charity or have been met. ## **1.05 Tax reclaims on donations and gifts** Incoming resources from tax reclaims are included in the SoFA when they have been submitted to HM Revenue & Customs. Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise. ## **1.06 Contractual income and performance related grants** This is only included in the SoFA once the related goods or services have been delivered. ## **1.07 Gifts in kind** Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised. Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or distributed by the charity. Gifts in kind for use by the charity are included in the SoFA as incoming resources when receivable. **#SkillsForLife** Page 18 **Merseyside County Scout Council** ## **Notes to the accounts for the year ending 28 February 2021** ## **1.08 Donated service and facilities** These are only included in incoming resources (with an equivalent amount in resources expended) where the benefit to the charity is reasonably quantifiable, measurable and material. The value placed on these resources is the estimated value to the charity of the service or facility received. Donated services and facilities that are consumed immediately areb recognised as income with an equivalent amount recognised as an expense under the appropriate heading in the SoFA The value of any voluntary help received is not included in the accounts but is described in the Trustees’ Annual Report. ## **1.09 Investment income, gains and losses** Investment income is recognised when it is receivable. This includes and realised or unrealised gains or losses on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year. ## **1.10 Allocation of costs** Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources. Fundraising trading costs comprise costs incurred in encouraging people and organisations to contribute financially to the charity’s work. It includes the cost of advertising for funds and the costs of mounting appeals. Support costs include central functions and have been allocated to activity cost categories on the basis of time spent. ## **1.11 Governance costs** Include costs of the preparation and examination of statutory accounts, the costs of trustee meetings and cost of any legal advice to trustees on governance or constitutional matters. ## **1.12 Fund accounting** Where there is a legal restriction on the purpose to which a fund may be put, the fund is classified either as an endowment fund _,_ where the donor has expressly provided that only the income of the fund may be applied, or as a restricted income fund where the donor has provided for the donation to be spent in furtherance of a specified charitable purpose. Endowment funds, where the capital is held to generate income for charitable purposes, are sub-analysed between those where the trustees have the discretion to spend the capital, expendable endowment, and those where there is no discretion to expend the capital, permanent endowment. The charity currently has neither permanent endowment nor expendable endowment funds. Those funds which are neither endowment nor restricted income funds, are unrestricted income funds which are sub-analysed between designated (earmarked) funds where the trustees have set aside amounts to be used for specific purposes, often reflecting the wishes of donors and un-designated funds which are at the trustees' discretion. The major funds held in each of these categories are disclosed in Note 9. ## **1.13 Investment assets** Investments are included in the balance sheet at their market value as at the balance sheet date. All movements in value arising from investment changes or revaluation are shown in the statement of financial activities. Dividends are accounted for on an accruals basis. **#SkillsForLife** Page 19 ## **Merseyside County Scout Council** ## **Notes to the accounts for the year ending 28 February 2021** ## **1.14 Tangible fixed assets and depreciation** The Council has taken advantage of the provisions in FRS 102 35.101 and has adopted the previous revaluation deemed as cost. The use of Tawd Vale Adventure Centre is restricted to Scouting Activities by covenant. All other tangible fixed assets are stated at cost less depreciation. Depreciation is calculated to write off the cost, or valuation, of tangible fixed assets, with the exception of freehold land, buildings and site improvements at Tawd Vale, to their estimated residual value over their estimated useful lives. The principal annual rates used for this purpose are as follows:- Plant and office equipment is written off over 5 years. Motor vehicles are written off on a reducing balance basis at a rate of 25% per annum. The Electricity upgrade in 2014/5 and the site improvement/ development in 2015 and onwards are to be written off over 15 years. Profits and losses on the disposal of tangible fixed assets are recognised in the Statement of Financial Activities in the year of disposal. The Trustees consider the freehold property, being the land and buildings at the Tawd Vale Adventure Centre and site improvements, to have a residual value at least equal to book value. ## 1.15 **Investment Properties** Investment Property is included at fair value. Gains are recognised in the statement of financial activities. Deferred tax is not provided on these gains as any gain realised would be used for the purpose of the charity and its charitable activities. ## **1.16 Stocks** Stocks are stated at the lower of cost and net realisable value, after making allowance for obsolete and slow moving items. ## **1.17 Provisions** These are recognised when there is a commitment made to the incurring of expenditure. ## **1.18 Taxation** The Council is a registered charity and accordingly is exempt from taxation on its income and gains where they are applied for charitable purposes. **#SkillsForLife** Page 20 ## **Merseyside County Scout Council** ## **Notes to the accounts for the year ending 28 February 2021** |**2**
**Grants and Donation Income**
Covid-19 Lockdown Grants
Covid-19 Job Retention Scheme Grants
General Donations and Legacies|**Unrestricted Designated Restricted**
**Total**
**funds**
**funds**
**funds**
**funds**
**£**
**£**
**£**
**£**
43,357
0
0
43,357
14,895
0
0
14,895
**Year ending 28 February 2021**|**Unrestricted Designated Restricted**
**Total**
**funds**
**funds**
**funds**
**funds**
**£**
**£**
**£**
**£**
0
0
0
0
0
0
0
0
**Year ending 29 February 2020**| |---|---|---| ||58,252
0
0
58,252|0
0
0
0| ||2,702
0
48,161
50,863|0
0
0
0| ## **3 Analysis of income from charitable activities** |Membership Liaison
Tawd Vale
Events
Activity support
**Total Charitable Activity**
**Shop**
Income
**Total Charitable Activity and Shop Income**|**Unrestricted Designated Restricted**
**Total**
**funds**
**funds**
**funds**
**funds**
**£**
**£**
**£**
**£**
11,056
0
0
11,056
6,969
0
0
6,969
0
34,871
0
34,871
1,843
0
0
1,843
**Year ending 28 February 2021**|**Unrestricted Designated Restricted**
**Total**
**funds**
**funds**
**funds**
**funds**
**£**
**£**
**£**
**£**
14,764
0
0
14,764
77,549
0
0
77,549
16,590
114,254
0
130,844
7,727
0
0
7,727
**Year ending 29 February 2020**| |---|---|---| ||19,868
34,871
0
54,739|116,630
114,254
0
230,884| |||| ||149
0
0
149|17,369
0
0
17,369| |||| ||20,017
34,871
0
54,888|133,999
114,254
0
248,253| ## **4 Analysis of expenditure on charitable activities and shop** |Membership Liaison
Tawd Vale
Events
Activity support
**Governance Costs**
Salaries and office costs
Independent Examiner
**Total Charitable Activity**
**Shop**
Purchases
**Total Resources Expended**|**Unrestricted Designated Restricted**
**Total**
**funds**
**funds**
**funds**
**funds**
**£**
**£**
**£**
**£**
54,502
0
0
54,502
3,885
2,040
48,161
54,086
0
36,300
0
36,300
6,358
0
1,196
7,554
**Year ending 28 February 2021**|**Unrestricted Designated Restricted**
**Total**
**funds**
**funds**
**funds**
**funds**
**£**
**£**
**£**
**£**
73,857
0
0
73,857
70,072
28,325
330
98,727
40,792
107,803
0
148,595
3,215
19,014
4,000
26,229
**Year ending 29 February 2020**| |---|---|---| ||64,745
38,340
49,357
152,442|187,936
155,142
4,330
347,408| ||2,830
0
0
2,830
400
0
0
400|2,668
0
0
2,668
400
0
0
400| ||3,230
0
0
3,230|3,068
0
0
3,068| |||| ||67,975
38,340
49,357
155,672|191,004
155,142
4,330
350,476| |||| ||433
0
0
433|10,460
0
0
10,460| |||| ||68,408
38,340
49,357
156,105|201,464
155,142
4,330
360,936| **#SkillsForLife** Page 21 ## **Merseyside County Scout Council** ## **Notes to the accounts for the year ending 28 February 2021** ## **5 Staff Costs and Suport and Governance Costs** ## **a) Staff costs** |**a) Staff costs**|| |---|---| |Staff Costs:
Wages and salaries
Pension Costs (Defined Contribution)
Social security costs|**year ending 28**
**February 2021**
**year ending**
**29 February**
**2020**
**£**
**£**
42,088
41,881
555
625
3,495
3,744| ||46,138
46,250| No employee earned more than £60,000 per anum The average number of employees, analysed by function, was: ||**year ending 28**|**year ending**| |---|---|---| ||**February 2021**|**29 February**| |||**2020**| |Management and administraton|3|3| ## **b) Support and governance costs** Support costs, consisting of the office costs of the Council, including staff salaries, are split between charitable activities and governance on the estimated proportion of time spent on each activity as shown below: |Office Costs
Time Estimate
Independent Examiner
Actual
**Basis of**
**Apportionment**|**Charitable**
**Governance**
**Total**
**Activities**
54,502
2,830
57,332
0
400
400
**Year ending 28 February 2021**|**Charitable**
**Governance**
**Total**
**Activities**
73,857
2,668
76,525
0
400
400
**Year ending 29 February 2020**| |---|---|---| ||54,502
3,230
57,732|73,857
3,068
76,925| **#SkillsForLife** Page 22 ## **Merseyside County Scout Council** ## **Notes to the accounts for the year ending 28 February 2021** ## **6 Tangible fixed assets** |**Cost or deemed cost**
At 01 March 2020
Additions in year
At 28 February 2021
**Depreciation**
At 01 March 2020
Charge in year
At 28 February 2021
**Net book values**
At 28 February 2021
At 01 March 2020|**Tawd Vale**|**HQ**|**Total**| |---|---|---|---| ||Land
Site
Plant &
Motor
Office
Improvements
Equipment
Vehicles
Equipment
**£**
**£**
**£**
**£**
**£**
**£**
200,000
369,909
28,073
5,695
13,216
616,893
0
108,052
0
0
0
108,052||| ||200,000
477,961
28,073
5,695
13,216
724,945||| ||0
162,910
28,073
5,695
13,216
209,894
0
15,094
0
0
0
15,094||| ||0
178,004
28,073
5,695
13,216
224,988||| ||200,000
299,957
0
0
0
499,957||| ||200,000
206,999
0
0
0
406,999||| ## **7 Investment Properties** |**Fair Value**
At 01 March 2020
Revaluation
At 28 February 2021|**£**
300,000
0| |---|---| ||300,000| The Council consider that the fair value of freehold bungalow continues to be £300,000 **#SkillsForLife** Page 23 ## **Merseyside County Scout Council** ## **Notes to the accounts for the year ending 28 February 2021** ## **8 Investments** |**year ending**
**28 February**
**2021**
**£**
Market Value at 01 March 2020
79,379
Additions in year
0
Net unrealised investment gains/(losses)
(2,050)
Market Value at 28 February 2021
77,329
Historical Cost at 28 February 2021
55,000
Market value being the agreed value of investments held
**9**
**Stock**
**year ending**
**28 February**
**2021**
**£**
Stock held for resale
1,455
**10 Liabilities falling due within one year**
**year ending**
**28 February**
**2021**
**£**
Accruals and Other Creditors
2,117
Deferred Income
4,150
Total Creditors
6,267
Other Debtors and Prepayments
0
Total Liabilities falling due within one year
(6,267)|**year ending**
**29 February**
**2020**
**£**
82,590
0
(3,211)| |---|---| ||79,379| ||55,000| ||**year ending**
**29 February**
**2020**
**£**
1,610| ||**year ending**
**29 February**
**2020**
**£**
3,169
2,230| ||5,399
0| ||(5,399)| **#SkillsForLife** Page 24 ## **Merseyside County Scout Council** ## **Notes to the accounts for the year ending 28 February 2021** ## **11 Analysis of net assets between funds** |**Restricted funds:**
Tawd Vale Fixed Assets
Tawd Vale Woodland Management
Growth in Deprived Areas
Revaluation reserve
**Designated Funds:**
County Events
Network Committee
Restart Support to Local Groups following Covid-19
Tawd Vale Site Development Capital Investment
Tawd Vale Activity Equipment and Training
Tawd Vale Strategic Fundraising - Feasibility Study
**Unrestricted funds**|**Tangible**
**Investment**
**Investments**
**Net current**
**Total**
**fixed assets**
**Properties**
**assets**
**£**
**£**
**£**
**£**
300,726
300,000
0
0
600,726
0
0
0
5,421
5,421
0
0
0
21,807
21,807
**Year ending 28 February 2021**| |---|---| ||300,726
300,000
0
27,228
627,954| ||199,231
0
0
0
199,231| ||499,957
300,000
0
27,228
827,185| ||0
0
0
28,987
28,987
0
0
0
464
464
0
0
0
100,000
100,000
0
0
0
55,585
55,585
0
0
0
5,666
5,666
0
0
0
10,000
10,000| ||0
0
0
200,702
200,702| ||0
0
77,329
228,553
305,882| ||499,957
300,000
77,329
456,483
1,333,769| |**Restricted funds:**
Tawd Vale Fixed Assets
Tawd Vale Woodland Management
Growth in Deprived Areas
Revaluation reserve
**Designated Funds:**
County Events
Network Committee
Tawd Vale Site Development Capital Investment
Tawd Vale Activity Equipment and Training
Tawd Vale Strategic Fundraising - PR and Strategic Fundraising Engagement
Tawd Vale Strategic Fundraising - Feasibility Study
County Reserve (Non-Cash Investment)
**Unrestricted funds**|**Tangible**
**Investment**
**Investments**
**Net current**
**Total**
**fixed assets**
**Properties**
**assets**
**£**
**£**
**£**
**£**
207,768
300,000
0
0
507,768
0
0
0
5,421
5,421
0
0
0
23,002
23,002
**Year ending 29 February 2020**| |---|---| ||207,768
300,000
0
28,423
536,191
199,231
0
0
0
199,231| ||406,999
300,000
0
28,423
735,422| ||0
0
0
35,390
35,390
0
0
0
464
464
0
0
0
73,751
73,751
0
0
0
5,666
5,666
0
0
0
4,762
4,762
0
0
0
44,000
44,000
0
0
26,146
0
26,146| ||0
0
26,146
164,033
190,179| ||0
0
53,233
246,868
300,101| ||406,999
300,000
79,379
439,324
1,225,702| **#SkillsForLife** Page 25 **Merseyside County Scout Council** ## **Notes to the accounts for the year ending 28 February 2021** ## **11 Analysis of net assets between funds (continued)** The unrestricted funds may be applied for the purposes of the charity at the discretion of the trustees. The designated funds have been established by the trustees for the purpose of providing defined activities/ projects for the charity. The trustees have the discretion to amend the designation of any part of these funds as circumstances dictate. The restricted funds reflect either the fixed asset value of the County campsite or the balance of grants/ donations which have been received and which may only be applied for the purpose that they were made. ## **Purpose of designated funds:** County Events Fund to support events such as Wingdings, Explorer Belt Challenge, World Jamboree participation. Network Committee Fund to support the operation of the Network Committee Restart Support to Local Groups following Covid-19 Fund to provide support to Local Groups suffering hardship due to Covid-19 restrictions on operation Tawd Vale Site Development Capital Investment Fund to support development and maintenance of County Adventure Centre Tawd Vale Activity Equipment and Training Fund for the purchase of Activity Equipment and Instructor Training Tawd Vale Strategic Fundraising - Feasibility Study Fund to cover a study of the County Adventure Centre to establish development plans are feasible. ## **Purpose of restricted funds:** Tawd Vale Fixed Assets Fixed Asset value of County Adventure Centre and the Investment Property Tawd Vale Woodland Management Fund established from a donation to manage the Woodland at the County Adventure Centre Growth in Deprived Areas Grant received to develop scouting in Deprived Areas ## **12 The resources expended by the charity include:** ||**year ending**|**year ending**| |---|---|---| ||**28 February**|**29 February**| ||**2021**|**2020**| ||**£**|**£**| |Independent examiner's fee|400|400| |Depreciation|15,094|6,939| ## **13 Related party transactions** None of the trustees were paid any remuneration by the charity during the year (2020 none). Expenses incurred personally by Trustees in the furtherance of their duties were reimbursed by the Charity Analysis of Expenses Reimbursed: |Travel
Subsistence
Events and Meetings
Equipment and Repairs|**year ending**
**28 February**
**2021**
**year ending**
**29 February**
**2020**
**£**
**£**
54
3,046
0
378
160
1,325
270
1,150| |---|---| ||484
5,899| The number of trustees who had expenses reimbursed by or paid for by, the Charity was 5 (2020: 11) **#SkillsForLife** Page 26 ## **Merseyside County Scout Council** ## **Notes to the accounts for the year ending 28 February 2021** ## **14 Fund Movements** ||**Funds at**|**Income**|**Expenditure**|**Unrealised**|**Unrealised**|**Transfers**|**Transfers**|**Funds at**| |---|---|---|---|---|---|---|---|---| ||**01 March 2020**|||**Investment**||**In**|**Out**|**28 February 2021**| |||||**Gains/(losses)**||||| ||**£**|**£**|**£**|**£**||**£**|**£**|**£**| |**Restricted funds:**||||||||| |Tawd Vale Fixed Assets|507,768|0|0||0|108,053|(15,094)|600,727| |Tawd Vale Woodland Management|5,421|0|0||0|0|0|5,421| |Tawd Vale Strategic Fundraising Appeal|0|48,161|(48,161)||0|0|0|0| |Growth in Deprived Areas|23,002|0|(1,196)||0|0|0|21,806| ||536,191|48,161|(49,357)||0|108,053|(15,094)|627,954| |Revaluation reserve|199,231|0|0||0|0|0|199,231| |**Total Restricted Funds**|**735,422**|**48,161**|**(49,357)**||**0**|**108,053**|**(15,094)**|**827,185**| |**Designated Funds:**||||||||| |County Events|35,390|34,871|(36,300)||0|0|(4,974)|28,987| |Network Committee|464|0|0||0|0|0|464| |Restart Support to Local Groups following Covid-19|0|0|0||0|100,000|0|100,000| |Tawd Vale Site Development Capital Investment|73,750|0|0||0|89,887|(108,052)|55,585| |Tawd Vale Activity Equipment and Training|5,666|0|0||0|0|0|5,666| |Tawd Vale Strategic Fundraising - PR and Strategic|4,762|0|0||0|0|(4,762)|0| |Fundraising Engagement||||||||| |Tawd Vale Strategic Fundraising - Feasibility Study|44,000|0|(2,040)||0|0|(31,960)|10,000| |County Reserve (Non-Cash Investment)|26,147|0|0||0|0|(26,147)|0| |**Total Designated Funds**|**190,179**|**34,871**|**(38,340)**||**0**|**189,887**|**(175,895)**|**200,702**| |**Unrestricted funds**|300,101|183,190|(68,408)|(2,050)||82,936|(189,887)|305,882| |**Total Unrestricted Funds**|**300,101**|**183,190**|**(68,408)**|**(2,050)**||**82,936**|**(189,887)**|**305,882**| |||||||||| |**TOTAL FUNDS**|**1,225,702**|**266,222**|**(156,105)**|**(2,050)**||**380,876**|**(380,876)**|**1,333,769**| |Transfers have been made between funds as follows:||||||||| Capitalisation of Site Improvements: £108,053 into Tawd Vale Fixed Assets (Restricted Fund) out of Tawd Vale Site Development Capital Investment (Designated Fund) Depreciation Costs: £15,094 into Unrestricted Funds out of Tawd Vale Fixed Assets (Restricted Fund) Tawd Vale Development: £89,887 into Tawd Vale Site Development Capital Investment (Designated Fund) out of Unrestricted Funds £31,960 into Unrestricted Funds out of Tawd Vale Strategic Fundraising - Feasibility Study (Designated Fund) £4,762 into Unrestricted Funds out of Tawd Vale Strategic Fundraising - PR and Strategic Fundraising Engagement (Designated Fund) Covid - 19 Provisions: Unrestricted Funds: £100,000 into Restart Support to Local Groups following Covid-19 (Designated Fund) out of Unrestricted Funds £4,974 into Unrestricted Funds out of County Events (Designated Fund) £26,147 into Unrestricted Funds out of County Reserve (Designated Fund) **#SkillsForLife** Page 27 **Merseyside County Scout Council** ## **Notes to the accounts for the year ending 28 February 2021** ## **15 Reconciliation of net movements in funds to net cash flow from operating activities** |Net movement in funds
Interest and investment income
Unrealised gains/(loss) on investments
Depreciation charge
(Increase)/decrease in stock
Increase in creditors
Net cash used in operating activities|**year ending**
**28 February**
**2021**
**year ending**
**29 February**
**2020**
**£**
**£**
108,067
19,576
(4,972)
(7,987)
2,050
3,212
15,094
6,939
156
(511)
867
1,947| |---|---| ||121,262
23,176| ## **16 Related party transactions** There have been no related party transactions in the period that require disclosure in the accounts. ## **Illustration** : **Breakdown of net assets** **----- Start of picture text -----**
Unrestricted Funds £305,882
Available to Spend
Designated Funds £200,702
Site Valuation and Fixed Assets Assigned by Trustees for
£799,958 specific purposes
Restricted Funds £27,228 Only
Available for the purpose
received
**----- End of picture text -----**
**#SkillsForLife** Page 28 ## Why volunteering at Scouts is ## 1. It’s good for your skills and your future ## 84% of UK adults believe Scouts helps you develop skills useful in later life (YouGov 2020) ## 71% of young people in the UK aged 14–18 believe Scouts helps you develop skills useful in later life (YouGov 2020) Scouts score **18%** higher on courage, **15%** higher on independence and are **18%** more likely to be better problem solvers (Scout Experience Survey 2020) ## 2. It’s good for your health and happiness The most common benefits volunteers report are enjoyment **(93%)** , a sense of personal achievement **(90%)** and feeling that they make a difference **(90%)** . (Time Well Spent Survey NCVO 2019) Scouts spend on average **1.1** more days a week being physically active (Scouts Experience Survey 2020 Over three-quarters of volunteers **(77%)** agree it improves their mental health and wellbeing. (Time Well Spent Survey NCVO 2019) People who’ve volunteered in the past year were more satisfied with their lives and rated their overall health as better. (Journal of Happiness Studies 2020) ## 3. It’s good for your family, friends and community Researchers found that participants ages 16-24 and 55-74 were especially likely to benefit from volunteering, perhaps because of the opportunity to build social connections. (Journal of Happiness 2020) Over two-thirds **(68%)** of volunteers agree it helps them feel less isolated – this is even higher among younger volunteers **(77%)** for those aged 18–24 and **76%** for those aged 25–34). (Time Well Spent Survey NCVO 2019) Type to enter text **----- Start of picture text -----**
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## **Merseyside Scouts** Spaces 301, Tea Factory, 82 Wood Street, Liverpool. L1 4DQ Telephone: 0151 707 2671 Email: office@merseysidescouts.com Web: www.merseysidescouts.com ## **Tawd Vale Adventure Centre** **#SkillsForLife** Page 16 Lowry Hill Lane, Lathom. L40 5UL Telephone: 01695 302 010 Email: info@tawdvale.org.uk Web: www.tawdvale.org.uk