Merseyside
Annual Report and Accounts for period 1 March 202 1 to 28 February 202
Registered Charity Number 503957
for it. Made me jump in, get muddy, give back and get set.
Forward by the Chair of Trustees David Steer Esq. KC DL:
Over the last twelve months we have seen our membership begin to return to pre-pandemic levels, with one of our most significant years of growth in membership. This is in-keeping with the national trend indicating a huge increase in the number of youngsters wishing to become a part of Scouting. We know that within Merseyside Scouts this is only because of the hard work and commitment of all volunteers across each of our Groups. Thank you for your dedication and for ensuring that we continue to support many thousands of young people to develop Skills for Life.
By way of support for your endeavours we have been investing in:
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Tawd Vale Adventure Centre: ensuring that we resume normal operations, we do so safely and with the best possible experience for young people. Having completed some significant investments in infrastructure last year, we are now developing the next step plans within our ‘Three A’ strategy focusing upon Access, Activities and Accommodation. We are currently operating the Centre with a team made up entirely of volunteers supported by our County Office. Thank you to everyone for your hard work at our Centre for Outdoor Adventure and Education.
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Growth: we have seen the continued opening of Squirrel Dreys across all our Districts and the return of our funded Growth project through which we provide hands-on support to Scout Groups and Districts to open new Sections, recruit young people and volunteers.
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Administrative Support: we have re-located our County Office to the same building as Community Foundation for Lancashire and Merseyside. This has provided access to a larger, more accessible and more flexible space to accommodate the administrative support and functions of the County.
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Governance: reviewing the makeup and structure of the County Executive Committee, our Board of Trustees, to ensure we remain fit-for-purpose with developments to be considered and implemented during 2023.
The last twelve months has also seen a change in our leadership with Chris Valentine-Burrows succeeding Peter Oliver as our new County Commissioner. Chris was previously District Commissioner for St Helens District. We warmly congratulate Chris on his appointment and thank him for his willingness to take on this demanding role. Peter is to be congratulated on his massive contribution during his time as County Commissioner and we are pleased to have acknowledged this by appointing him as a Vice President of Merseyside Scouts. He will also continue as a Trustee and member of the County Executive Committee and a Trustee and Chair of Strategy and Delivery at The Scouts, UK.
Over the last year the contributions of many volunteers in Merseyside have been recognised by the Chief Scout through Chief Scout’s Commendations. Awards for Merit, Bars to the Awards for Merit, Silver Acorns, Bars to the Silver Acorn and the Silver Wolf.
In addition to these richly deserved awards, Her Majesty the Queen also recognised John Cadman with the awarding of the British Empire Medal (BEM) for Service to Young People in Merseyside. John is a Deputy County Commissioner having initially started as a Scout Leader in 1971. He then took on further responsibility with roles in Sefton East (Altside) and then the whole of Merseyside. John helped promote the Explorer Belt Award and other overseas adventures for 2,213 people, allowing them to experience other cultures and make choices with responsibility. Warmest congratulations to John Cadman BEM.
May I take this opportunity to thank you all for the time you selflessly offer to Scouts and for your ongoing support in making our communities the best they can be.
David Steer Esq KC DL
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MERSEYSIDE COUNTY SCOUT COUNCIL TRUSTEES’ REPORT FOR THE PERIOD ENDING 28 FEBRUARY 2022
Name of Charity: Merseyside County Scout Council Charity Registration Number: 503957 Address: Merseyside Scouts 3[rd ] Floor Stanley Buildings 43 Hanover Street Liverpool L1 3DN President: Mr. Mark Blundell, Lord-Lieutenant of Merseyside. Vice Presidents : Eric Morton Alan Seeley Peter Oliver (w.e.f. 16 May 2022) County Commissioner: Peter Oliver (until 15 May 2022) Christopher Valentine-Burrows (w.e.f. 16 May 2022) Trustees at 28 February 2022:
Ex Officio : Peter Oliver County Commissioner David Steer Esq. KC DL County Chair Sam Robinson County Treasurer James Barber County Secretary Alex Clark County Youth Commissioner Kieran Murphy County Youth Commissioner Elected & Nominated: Mark Bennett John Cadman BEM John Drysdale Alan Seeley Michael Hussey Nigel MacLeod Daragh O’Malley Jane Owen Nikki Parr Calum Towers* * Elected Youth Representative Independent Examiner: Andrew Moss, FCA Solicitors : Formby Law Ltd., Formby Bankers: CAF Bank Plc Barclays Bank Plc HSBC UK Plc
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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 2022:
| Tawd Vale Steering Group: | Mark Bennett |
|---|---|
| John Cadman BEM | |
| Sam Robinson (ex-officio) | |
| David Steer (ex-officio) | |
| Peter Oliver (ex-officio) | |
| Finance: | John Drysdale (Chair) |
| Mark Bennett | |
| John Cadman BEM | |
| Michael Hussey | |
| Daragh O’Malley | |
| Sam Robinson (ex-officio) | |
| David Steer (ex-officio) | |
| Peter Oliver (ex-officio) | |
| Appointments and Awards: | Alan Seeley (Chair) |
| Calum Towers | |
| Daragh O’Malley | |
| Jane Owen | |
| David Steer (ex-officio) | |
| Peter Oliver (ex-officio) | |
| Risk and Audit: | Mark Bennett (Chair) |
| John Drysdale | |
| Sam Robinson (ex-officio) | |
| David Steer (ex-officio) | |
| Peter Oliver (ex-officio) | |
| Growth Project Working Group: | Michael Hussey (Chair) |
| David Steer (ex-officio) | |
| Peter Oliver (ex-officio) |
Other Trustees attend sub- committees as appropriate
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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 principal 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 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 continued to face challenges during the year due to the continued effects of the Coronavirus pandemic and experienced a difficult economic situation, just like similar organisations. We were faced with the suspension of Scouting activities at Tawd Vale Adventure Centre 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 2021/22, the Trustees can report that during the period the total assets decreased by £10,313. £31,158 of Capital Expenditure at the Adventure Centre was added to the assets and will be depreciated over a 15 year period.
The total assets now stand at £1,323,465 (£898,437 fixed assets and investments; £425,019 net current assets). £195,769 of the current assets are designated for specific purposes by the Trustees.
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At 28 February 2022 the County had some 2,312 adult volunteers who donate an invaluable amount of time and effort into the provision of Scouting on Merseyside. The amount of time each person donates is not measured but a conservative estimate is that it is at least 136 hours per year. Assuming that an average youth workers salary is £14.55 per hour then our volunteers contribute over £4.5M to the local economy.
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:-
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administrative and advisory support to all Districts and, indirectly, Scout Groups within Merseyside.
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administration, maintenance and development of Tawd Vale Adventure Centre to provide safe facilities for camping and outdoor adventure.
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organisation of events and activities to broaden the challenges available to young people and enhance the Scout programme and make it exciting.
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leadership training and support services together with wider support for corporate matters.
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representation of Merseyside Scouting on appropriate bodies in the wider community.
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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 KC DL and they are supported and advised by sub-committees as required.
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:-
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Damage to buildings, property and equipment. The county has buildings and contents insurance in place to mitigate against permanent loss;
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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;
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Risk Assessments are undertaken before all activities and a set of Operating Procedures are in place which are subject to regular monitoring and review;
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The County holds reserves to ensure the continuance of activities should there be a major income shortfall. Subscription income is reviewed annually.
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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;
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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 (adjusted to remove the effects of Covid-19), circa £180,000 in unrestricted funds. The County holds unrestricted, undesignated, reserves of some £305,782 at the period end.
but plans are in place to conduct a survey of requirements to make Tawd Vale Adventure Centre the “go to” adventure experience in the region. The funding of this survey and any subsequent works will require a significant capital investment.
As reported previously the Trustees have identified that Tawd Vale Adventure Centre requires a significant investment to develop the provision of a first-class experience for all users. It is anticipated that a full study of the requirements of the Centre. The County Executive are aware that fundraising will be necessary to implement the recommendations coming out of the study as significant capital investments will be required to develop Tawd Vale into the focus of Adventure on Merseyside.
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 in order to protect the charity assets.
Serious Incidents:
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There have been no serious incidents recorded during the period.
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All adult volunteers are required to attend First Aid, Safety and Safeguarding training to protect vulnerable beneficiaries, as appropriate to their role.
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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.
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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:
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a) Select suitable accounting policies and apply them consistently;
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b) Observe the methods and principles in the Charities SORP;
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c) Make judgements and estimates that are reasonable and prudent;
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d) State whether UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;
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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:
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An annual budget approved by the Trustees.
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Appropriate delegation of authority and segregation of duties.
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Identification and management of risks.
This report was approved by the Trustees at the Executive Committee meeting held on 01 September 2022 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, KC DL County Chair
01 September 2022
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County Commissioners Report 2021/22
We're preparing young people with skills for life.
Merseyside Scouts supports young people aged 6 to 25 across 143 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…
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be growing, more inclusive, shaped by young people and making a bigger impact in our communities;
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focus on what matters; and the actions that will increase the impact of Scouting;
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maximise our impact; doing less, doing it well, supporting and embedding;
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make volunteering as easy as possible; keeping it practical and simple;
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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. |
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Our Pillars of Work
To meet our objectives, we remain focus on these three pillars of work:
| Programme | People | Perception |
|---|---|---|
| A fun, enjoyable, high-quality programme consistently delivered and supported by simple (digital) tools • Supporting adults to make full use of the programme to deliver skills for life through adventure • Increasing the number of young people achieving top awards • Supporting use of the programme to increase our impact in communities • Enabling section supporters to help improve programmes and develop confidence in adult volunteers • Increasing number of young people shaping their programmes |
More, well trained, better supported, and motivated adult volunteers, and more young people from diverse backgrounds. • Ensuring we have enough of the right adult volunteers across our Scout Groups, who are… - well inducted - well trained - well supported - recognised and rewarded • Developing and embracing our #TeamMerseyside culture • Enhancing levels of enjoyment and fulfilment • Developing a culture of succession planning, where needed |
Scouting is understood, more visible, trusted, respected, and widely seen as playing a key role in society today. • Ensuring relevance and understanding of Scouting to our communities – for young people and adults from all background and across all communities • Celebrating our impact, self- worth, and perception. • Developing our ‘internal community’ as a single team, delivering Scouting across Merseyside |
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 | Volunteer | Adventure | Skills for Life | Youth |
|---|---|---|---|---|
| Support | 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; |
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. |
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 |
Embed the Scouting4All theme into programmes being delivered. Identify, develop, and implement specific projects to deliver and enable growth. Maximise our community impact through national and local partnerships, and initiatives. |
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). |
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| where County- support is needed. Focus County-led events to positively supplement the programme. |
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. |
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. |
Develop a culture where inclusivity is second nature. Develop and promote opportunities for young people to have their say on Scouting and influence society. |
Encourage, develop, and celebrate youth participation in leadership and support at all levels. Provide an annual opportunity to bring young people together to influence County plans. |
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|---|---|---|---|---|---|
Bouncing back brighter and stronger.
More than two years from the start of the COVID-19 pandemic and there has been an incredible effort from our truly inspirational volunteers to get young people meeting and enjoying amazing programmes face-to-face again, with lots of challenges being overcome, we have certainly seen a return of the energy and enthusiasm that we had pre pandemic and I think its safe to say that scouting across Merseyside has returned with a bang.
It’s been great to see young people returning to Scouting in their thousands and making new friends, learning new skills, and helping their communities recover from Covid. Here in Merseyside, we’re very proud to have played our part in the huge national growth in Scouting, which has seen membership increase at the fastest rate in 80 years. Merseyside Scouts has seen a 15% increase in overall membership with 25% growth in the number of young people across the County, there are now 8747 young people and adult volunteers taking part in Scouts in Merseyside. But with 683 young people wanting to join, it’s clear we need even more adult volunteers to inspire young people and help them learn skills for life. It’s not always about the benefits to young people, by volunteering with the Scouts, it encourages you to try something new, make new friends, to keep your body and brain active and do something good for your community – in short, it’s good for you! And not forgetting that last year we launched our brand-new section Squirrels, for four and five year olds, with 10 Dreys launched, set up and 116 young people taking part.
We also selected 4 leaders and 36 young people to represent Merseyside at the 25th World Scout Jamboree in Korea 2023, the unit are busy fundraising and raising the profile of the jamboree in their Groups and Districts and enthusing and engaging the jamboree contingent members of the future.
As we continue to bounce back and recover from the impacts of the pandemic, we believe Scouting is more important now than ever before to give young people a sense of connection and belonging, to develop skills for life. This is why we will be re-energising around reaching our north star, our 2025 strategy to prepare better futures and deliver skills for life to more young people, with exciting change coming, as we look to make volunteering with Scouts easier and even more fun, so that we can attract more volunteers and ensure our current volunteers want to stay, we will be providing:
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A warmer welcome for all
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More engaging learning
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Positive volunteering every day
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All supported by easy-to-use digital tools.
My sincere thanks to every member of the team, across every Section, Unit, Group, District and the County – the work you are doing continues to transform lives and transform communities… and hopefully you’re having a bit of fun along the way. We could not deliver everything we do without the tremendous support of the members of our Leadership and Support Teams. I recognise that you are volunteers who also have local commitments, but who manage to also find the time to support all members across our County.
It is a great honour and privilege to be your new County Commissioner for Merseyside Scouts, and to work alongside such an amazing team at this exciting time – my personal thanks to each and every one of our young people and adults.
Chris Valentine-Burrows County Commissioner
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Feeling great about yourself. There isn’t a badge for that, but there should be.
Membership (as of 31st January 2022)
----- Start of picture text -----
Prefer
Self-
Male Female not to Total
identify
say
YOUTH MEMBERSHIP
Squirrel Scouts 76 40 0 0 116
Beaver Scouts 1,451 345 0 2 1,798
Cub Scouts 1,697 447 0 0 2,144
Scouts 1,247 412 2 0 1,661
Explorer Scouts (including Young Leaders) 367 179 0 1 547
Network Members 80 55 1 0 136
TOTAL YOUTH MEMBERSHIP 4,918 1,478 3 3 6,402
PROGRAMME DELIVERY ROLES
Section Leaders 210 218 0 0 428
Assistant Section Leaders 356 331 1 0 688
Section Assistants 68 83 0 0 151
TOTAL ADULT PROGRAMME DELIVERY ROLES 634 632 1 0 1,267
Young Leaders 181 100 0 0 281
TOTAL PROGRAMME DELIVERY ROLES 815 732 1 0 1,548
LINE MANAGER ROLES
Group Scout Leaders 76 38 0 0 114
District Explorer Scout Commissioners 3 2 0 0 5
District Scout Network Commissioners 4 0 0 0 4
District Commissioners 9 1 0 0 10
County+ Scout Network Commisioners 0 0 0 0 0
County+ Commissioners 0 0 0 1 1
TOTAL LINE MANAGER ROLES 92 41 0 1 134
GOVERNANCE ROLES
Group Chair 59 18 0 0 77
Group Secretary 16 51 0 0 67
Group Treasurer 47 57 0 0 104
Group Executive Members 105 72 0 0 177
TOTAL GROUP GOVERNANCE ROLES 227 198 0 0 425
District Chair 8 2 0 0 10
District Secretary 1 8 0 0 9
District Treasurer 6 5 0 0 11
District Executive Members 19 10 0 0 29
TOTAL DISTRICT GOVERNANCE ROLES 34 25 0 0 59
County+ Chair 0 0 0 1 1
County+ Secretary 1 0 0 0 1
County+ Treasurer 0 0 0 0 0
County+ Executive Members 0 1 0 3 4
TOTAL COUNTY+ GOVERNANCE ROLES 1 1 0 4 6
TOTAL GOVERNANCE ROLES 262 224 0 4 490
SUPPORT ROLES
Deputy Group Scout Leaders 16 19 0 0 35
Group Administrators ~ 3 3 0 0 6
Group Skills Instructors 22 2 0 0 24
Other Group Adults 39 40 0 0 79
TOTAL GROUP SUPPORT ROLES 80 64 0 0 144
Deputy District Commissioners 10 6 0 0 16
District Youth Commissioners 4 0 0 0 4
Deputy District Youth Commissioners 0 0 0 0 0
Assistant District Commissioners 12 9 0 0 21
District Leaders 9 11 0 0 20
District Scouters Incl in Leaders 0
District Administrators ~ 4 4 0 0 8
District Skills Instructors 1 0 0 0 1
Other District Support roles 42 20 0 0 62
TOTAL DISTRICT SUPPORT ROLES 82 50 0 0 132
Deputy County+ Commissioners 1 0 0 3 4
County Youth Commissioners 1 0 0 1 2
Deputy County Youth Commissioners 0 0 0 0 0
Assistant County+ Commissioners 1 0 0 5 6
County Leaders 0 0 0 0 0
County Scouters incl in Leader 0
County+ Administrators ~ 0 0 0 2 2
County Skills Instructors 0 0 0 3 3
Other County+ Support roles 1 5 0 5 11
TOTAL COUNTY+ SUPPORT ROLES 4 5 0 19 28
Scout Active Support 47 52 0 18 117
TOTAL SUPPORT ROLES 213 171 0 37 421
TOTAL ADULT ROLES 1,201 1,068 1 42 2,312
TOTAL MEMBERSHIP 6,119 2,546 4 45 8,714
----- End of picture text -----*
Independent examiner’s Report to
the Trustees of Merseyside County Scout Council
I report to the Trustees on my examination of the financial statements of the Council for the year ending 28 February 2022, which comprise the Statement of Financial Activities, the Balance Sheet, the Statement of Cash Flows and related notes set out on pages 17 to 31
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, for thi report, or for the opinions I have formed.
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:
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Examine the accounts under section 145 of the Charities Act 2011
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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
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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:
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to keep accounting records in accordance with section 130 of the Charities Act
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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
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Merseyside County Scout Council
Statement of financial activities for the year ending 28 February 2022
| Note Incoming Resources Subscriptions less paid to the Scout Association Tawd Vale Earned Income Insurances Grants 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 Increase in Fair Value of Investment Properties 6,7 Net income Transfer of funds 14 Net movement in funds Balances brought forward at 01 March 2021 Balances carried forward at 28 February 2022 11 |
Unrestricted Designated Restricted Total funds Total funds Funds Funds Funds year ending 28 February 2022 year ending 28 February 2021 £ £ £ £ £ 231,334 0 0 231,334 305,274 (181,044) 0 0 (181,044) (209,646) 0 0 0 0 0 0 0 0 0 1,619 20,490 0 0 20,490 58,252 7,856 18,188 0 26,044 54,739 32 0 0 32 149 15,586 0 0 15,586 4,972 11,644 7,552 0 19,196 50,863 |
|---|---|
| 105,898 25,740 0 131,638 266,222 |
|
| 65,926 59,998 21,229 147,153 155,672 0 0 0 0 433 |
|
| 65,926 59,998 21,229 147,153 156,105 |
|
| 39,972 (34,258) (21,229) (15,515) 110,117 5,202 0 0 5,202 (2,050) 0 0 0 0 0 |
|
| 45,174 (34,258) (21,229) (10,313) 108,067 (45,274) 29,325 15,949 0 0 |
|
| (100) (4,933) (5,280) (10,313) 108,067 305,882 200,702 827,185 1,333,769 1,225,702 |
|
| 305,782 195,769 821,905 1,323,456 1,333,769 |
All operations are continuing operations.
The notes on pages 21 to 31 form part of these accounts
A full Comparative Statement of Financial Activities for the year ending 28 February 2021 is on the next page.
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Merseyside County Scout Council
Comparative Statement of financial activities for the year ending 28 February 2021
| 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 2020 Balances carried forward at 28 February 2021 |
Unrestricted Designated Restricted Total funds Funds Funds Funds year ending 28 February 2021 £ £ £ £ 305,274 0 0 305,274 (209,646) 0 0 (209,646) 0 0 0 0 1,619 0 0 1,619 58,252 0 0 58,252 19,868 34,871 0 54,739 149 0 0 149 4,972 0 0 4,972 2,702 0 48,161 50,863 |
|---|---|
| 183,190 34,871 48,161 266,222 |
|
| 67,975 38,340 49,357 155,672 433 0 0 433 |
|
| 68,408 38,340 49,357 156,105 |
|
| 114,782 (3,469) (1,196) 110,117 (2,050) 0 0 (2,050) |
|
| 112,732 (3,469) (1,196) 108,067 (106,951) 13,992 92,959 0 |
|
| 5,781 10,523 91,763 108,067 300,101 190,179 735,422 1,225,702 |
|
| 305,882 200,702 827,185 1,333,769 |
Page 18
Merseyside County Scout Council
Balance Sheet as at 28 February 2022
| 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 2022 £ 515,906 300,000 82,531 898,437 1,487 426,924 428,411 (3,392) 425,019 1,323,456 199,231 305,782 195,769 622,674 1,323,456 |
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 |
Approved by the County Executive on 1st September 2022
Chairman
The notes on pages 21 to 31 form part of these accounts
The report of the independent examiner is on page 16
Page 19
Merseyside County Scout Council
Statement of cash flows for the year ending 28 February 2022
| Note Cash flows from operating activities: Net cash generated from operating activities 15 Cash flows from investing activities: Interest and investment income Purchase of assets and equipment Net cash absorbed by investing activities Cash flows from financing activities Change in cash in the period Cash brought forward Cash carried forward |
year ending 28 February 2022 £ (17,799) 15,586 (32,157) (16,571) - |
year ending 28 February 2021 £ 121,262 4,972 (108,052) |
|---|---|---|
| (103,080) - |
||
| (34,370) 461,295 426,925 |
18,182 443,113 |
|
| 461,295 |
The notes on pages 21 to 31 form part of these accounts
The report of the independent examiner is on page 16
Page 20
Merseyside County Scout Council
Notes to the accounts for the year ending 28 February 2022
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 ability of the Charity to continue, taking into account the gradual recovery of activities post the Covid-19, and are confident that it has adequate resources in place to continue as a going concern for the foreseeable future. The financial statements are therefore prepared on a going concern basis.
1.03 Charitable Funds
Unrestricted funds are available for use at the discretion of the Trustees in futherance of the charitable objectives. Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
1.04 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
1.05 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.
1.06 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.
1.07 Contractual income and performance related grants
This is only included in the SoFA once the related goods or services have been delivered.
Page 21
Merseyside County Scout Council
Notes to the accounts for the year ending 28 February 2022
1.08 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.
1.09 Volunteer help
The value of any volunteer help is not included in the accounts but is described in the trustees' annual report
1.10 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.
1.11 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.
1.12 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.
1.13 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.
1.14 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.
Page 22
Merseyside County Scout Council
Notes to the accounts for the year ending 28 February 2022
1.15 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.
1.16 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.
1.17 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.
1.18 Stocks
Stocks are stated at the lower of cost and net realisable value, after making allowance for obsolete and slow moving items.
1.19 Provisions
These are recognised when there is a commitment made to the incurring of expenditure.
1.20 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.
1.21 Basic financial instuments
The charity accounts for basic financial instruments on initial regognition as per paragraph 11.7, FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19, FRS102 SORP.
Page 23
Merseyside County Scout Council
Notes to the accounts for the year ending 28 February 2022
| 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 £ £ £ £ 19,143 0 0 19,143 1,347 0 0 1,347 Year ending 28 February 2022 |
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 |
|---|---|---|
| 20,490 0 0 20,490 |
58,252 0 0 58,252 |
|
| 11,644 7,552 0 19,196 |
2,702 0 48,161 50,863 |
3 Analysis of income from charitable activities and shop
| 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 £ £ £ £ 1,415 0 0 1,415 4,827 0 0 4,827 0 18,188 0 18,188 1,614 0 0 1,614 Year ending 28 February 2022 |
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 |
|---|---|---|
| 7,856 18,188 0 26,044 |
19,868 34,871 0 54,739 |
|
| 32 0 0 32 |
149 0 0 149 |
|
| 7,888 18,188 0 26,076 |
20,017 34,871 0 54,888 |
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 £ £ £ £ 60,571 0 21,229 81,800 161 32,158 0 32,319 0 27,840 0 27,840 3,959 0 0 3,959 Year ending 28 February 2022 |
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 |
|---|---|---|
| 64,691 59,998 21,229 145,918 |
64,745 38,340 49,357 152,442 |
|
| 835 0 0 835 400 0 0 400 |
2,830 0 0 2,830 400 0 0 400 |
|
| 1,235 0 0 1,235 |
3,230 0 0 3,230 |
|
| 65,926 59,998 21,229 147,153 |
67,975 38,340 49,357 155,672 |
|
| 0 0 0 0 |
433 0 0 433 |
|
| 65,926 59,998 21,229 147,153 |
68,408 38,340 49,357 156,105 |
Page 24
Merseyside County Scout Council
Notes to the accounts for the year ending 28 February 2022
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 2022 year ending 28 February 2021 £ £ 26,111 42,088 128 555 1,056 3,495 |
| 27,295 46,138 |
No employee earned more than £60,000 per anum
The average number of employees, analysed by function, was:
| year ending | year ending | |
|---|---|---|
| 28 February | 28 February | |
| 2022 | 2021 | |
| Management and administraton | 2 | 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 60,571 835 61,406 0 400 400 Year ending 28 February 2022 |
Charitable Governance Total Activities 54,502 2,830 57,332 0 400 400 Year ending 28 February 2021 |
|---|---|---|
| 60,571 1,235 61,806 |
54,502 3,230 57,732 |
Page 25
Merseyside County Scout Council
Notes to the accounts for the year ending 28 February 2022
6 Tangible fixed assets
| Land £ Cost or deemed cost At 01 March 2021 200,000 Additions in year 0 At 28 February 2022 200,000 Depreciation At 01 March 2021 0 Charge in year 0 At 28 February 2022 0 Net book values At 28 February 2022 200,000 At 01 March 2021 200,000 Investment Properties Fair Value At 01 March 2021 Revaluation At 28 February 2022 |
Tawd Vale | HQ | |
|---|---|---|---|
| Land £ 200,000 0 |
|||
| 200,000 | 510,118 28,073 5,695 13,216 757,102 |
||
| 0 0 |
178,004 28,073 5,695 13,216 224,988 16,209 0 0 0 16,209 |
||
| 0 | 194,213 28,073 5,695 13,216 241,197 |
||
| 200,000 | 315,905 0 0 0 515,905 |
||
| 200,000 | 299,957 0 0 0 499,957 |
||
| £ 300,000 0 300,000 |
- 7 Investment Properties
The Council consider that the fair value of freehold bungalow continues to be £300,000
Page 26
Merseyside County Scout Council
Notes to the accounts for the year ending 28 February 2022
8 Investments
| Market Value at 01 March 2021 Additions in year Net unrealised investment gains/(losses) Market Value at 28 February 2022 Historical Cost at 28 February 2022 |
year ending 28 February 2022 £ 77,329 0 5,202 82,531 55,000 |
year ending 28 February 2021 £ 79,379 0 (2,050) |
|---|---|---|
| 77,329 | ||
| 55,000 |
Market value being the agreed value of investments held
9 Stocks
| year ending 28 February 2022 £ Stocks held for resale 1,487 10 Liabilities falling due within one year year ending 28 February 2022 £ Accruals and Other Creditors 1,032 Deferred Income 2,360 Total Creditors 3,392 Other Debtors and Prepayments 0 Total Liabilities falling due within one year (3,392) |
year ending 28 February 2021 £ 1,455 |
|---|---|
| year ending 28 February 2021 £ 2,117 4,150 |
|
| 6,267 0 |
|
| (6,267) |
Page 27
Merseyside County Scout Council
Notes to the accounts for the year ending 28 February 2022
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 Tawd Vale Site Development Capital Investment Tawd Vale Legacies and Donations Tawd Vale Activity Equipment and Training Growth County Reserve Unrestricted funds |
Tangible Investment Investments Net current Total fixed assets Properties assets £ £ £ £ 316,675 300,000 0 0 616,675 0 0 0 5,422 5,422 0 0 0 577 577 Year ending 28 February 2022 |
|---|---|
| 316,675 300,000 0 5,999 622,674 |
|
| 199,231 0 0 0 199,231 |
|
| 515,906 300,000 0 5,999 821,905 |
|
| 0 0 0 49,124 49,124 0 0 0 35,588 35,588 0 0 0 7,552 7,552 0 0 0 3,505 3,505 0 0 0 40,000 40,000 0 0 0 60,000 60,000 |
|
| 0 0 0 195,769 195,769 |
|
| 0 0 82,531 223,251 305,782 |
|
| 515,906 300,000 82,531 425,019 1,323,456 |
| 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 |
Page 28
Merseyside County Scout Council
Notes to the accounts for the year ending 28 February 2022
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 County rganised events such as Wingdings, Explorer Belt Challenge, World Jamboree Tawd Vale Site Development Capital Investment Fund to support development and maintenance of County Adventure Centre Tawd Vale Legacies and Donations Unrestricted Legacies and Donations allocated to a 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 Growth Fund to cover ongoing Growth initiatves including support of Growth Development Officer County Reserve The County's emergency reserve fund 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 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 Wooland at the County Adventure Centre Growth in Deprived Areas Balance of grant received to develop scouting in Deprived Areas
12 The resources expended by the charity include:
| year ending | year ending | |
|---|---|---|
| 28 February | 28 February | |
| 2022 | 2021 | |
| £ | £ | |
| Independent examiner's fee | 400 | 400 |
| Depreciation | 16,209 | 15,094 |
13 Related party transactions
None of the trustees were paid any remuneration by the charity during the year (2021 none).
Expenses incurred personally by Trustees in the furtherance of their duties were reimbursed by the Charity
Analysis of Expenses Reimbursed:
| Travel Events and Meetings Equipment and Repairs |
year ending 28 February 2022 year ending 28 February 2021 £ £ 292 54 428 160 2,952 270 |
|---|---|
| 3,672 484 |
The number of trustees who had expenses reimbursed by or paid for by, the Charity was 6 (2021: 5)
Page 29
Merseyside County Scout Council
Notes to the accounts for the year ending 28 February 2022
14 Fund Movements
| Restricted funds: Tawd Vale Fixed Assets Tawd Vale Woodland Management Growth in Deprived Areas Revaluation reserve Total Restricted Funds Designated Funds: County Events Network Committee Restart Support to Local Groups following Covid-19 Tawd Vale Site Development Capital Investment Tawd Vale Legacies and Donations Tawd Vale Activity Equipment and Training Tawd Vale Strategic Fundraising - Feasibility Study Growth County Reserve Total Designated Funds Unrestricted funds Total Unrestricted Funds TOTAL FUNDS |
Funds at Income Expenditure Unrealised Transfers Transfers Funds at 01 March 2021 Investment In Out 28 February 2022 Gains/(losses) £ £ £ £ £ £ £ 600,727 0 0 0 32,158 (16,209) 616,676 5,421 0 0 0 0 0 5,421 21,806 0 (21,229) 0 0 0 577 |
|---|---|
| 627,954 0 (21,229) 0 32,158 (16,209) 622,674 |
|
| 199,231 0 0 0 0 0 199,231 |
|
| 827,185 0 (21,229) 0 32,158 (16,209) 821,905 |
|
| 28,987 18,188 (27,840) 0 29,789 0 49,124 464 0 0 0 0 (464) 0 100,000 0 0 0 0 (100,000) 0 55,585 0 (29,998) 0 10,000 0 35,587 0 7,552 0 0 0 0 7,552 5,666 0 (2,160) 0 3,506 10,000 0 0 0 0 (10,000) 0 0 0 0 0 40,000 0 40,000 0 0 0 0 60,000 0 60,000 |
|
| 200,702 25,740 (59,998) 0 139,789 (110,464) 195,769 |
|
| 305,882 105,898 (65,927) 5,203 16,672 (61,946) 305,782 |
|
| 305,882 105,898 (65,927) 5,203 16,672 (61,946) 305,782 |
|
| 1,333,769 131,638 (147,154) 5,203 188,619 (188,619) 1,323,456 |
Transfers have been made between funds as follows:
Capitalisation of Site Improvements: £32,158 into Tawd Vale Fixed Assets (Restricted Fund) out of Unrestricted Fund Depreciation Costs: £16,209 into Unrestricted Funds out of Tawd Vale Fixed Assets (Restricted Fund) County Events £29,789 into County Events (Designated Fund) out of Unrestricted Funds Tawd Vale Development: £10,000 into Tawd Vale Site Development Capital Investment (Designated Fund) out of Tawd Vale Strategic Fundraising - Feasibility Study (Designated Fund) Growth £40,000 into Growth (Designated Fund) out of Restart Support to Local Groups following Covid-19 (Designated Fund) County Reserve £60,000 into County Reserve (Designated Fund) out of Restart Support to Local Groups following Covid-19 (Designated Fund) Unrestricted Funds £464 into Unrestricted Funds out of Network Committee (Designated Fund).
Page 30
Merseyside County Scout Council
Notes to the accounts for the year ending 28 February 2022
15 Reconciliation of net movements in funds to net cash flow from operating activities
| Net movement in funds Increase in Fair Value of Investment Property 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 2022 year ending 28 February 2021 £ £ (10,313) 108,067 0 0 (15,586) (4,972) (5,202) 2,050 16,209 15,094 (32) 156 (2,875) 867 |
|---|---|
| (17,799) 121,262 |
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 £305,782
Available to Spend
Site Valuation and Fixed Assets
£815,907 Designated Funds £195,769
Assigned by Trustees for
specific purposes
Restricted Funds £5,999 Only
Available for the purpose
received
----- End of picture text -----
Page 31
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)
----- Start of picture text -----
Merseyside
----- End of picture text -----
Merseyside Scouts
3rd Floor, Stanley Buildings, 43 Hanover Street, Liverpool. L1 3DN Telephone: 0151 707 2671 Email: office@merseysidescouts.com Web: www.merseysidescouts.com
Tawd Vale Adventure Centre
Lowry Hill Lane, Lathom. L40 5UL Telephone: 01695 302 010 Email: info@tawdvale.org.uk Web: www.tawdvale.org.uk