## 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:
- 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.
- 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.
- 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.
- 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
Page 3
## 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
Page 5
## 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.
Page 6
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:-
- 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 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:-
- 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;
Page 7
## 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:
- 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.
Page 8
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 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
Page 9
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…
- 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.|
Page 10
## 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).|
Page 11
||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.|
|---|---|---|---|---|---|
## 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:
Page 12
1. A warmer welcome for all
2. More engaging learning
3. Positive volunteering every day
4. 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
Page 13
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:
- 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
Page 16
## **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.
Page 17
## **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