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for ~~i~~ t ~~.~~ Made me ~~j~~ ump ~~i~~ n, get muddy, g ~~i~~ ve back and get set ~~.~~ **Forward by the Chair of Trustees** **David Steer Esq. KC DL** Over the last twelve months the County Executive Committee Scouts (the Board). This is the first of a number of governance enhancements that we are expecting to implement as part of The Scouts transformation journey. The Board has, over the last twelve months, continued to focus on supporting our County Commissioner and County Leadership, and by way of support for your endeavours we have been investing in: - **Growing our membership in an inclusive way** : across all Sections through our funded growth project and including the continued development of the number of Squirrel Dreys and their membership (8 new Dreys and a 136% increase in membership). We are currently focused on strengthening existing provision to ensure as many of our Groups and Units as possible are well-placed to offer Skills for Life to the young people in our communities. - **Developing how we welcome and support volunteers** : preparing to embrace the anticipated developments and new digital tools within our Volunteer Journey transformation programme. This includes improving how we attract, appoint, welcome, induct and support volunteers to learn the skills needed to run Scouts. - **Improving Tawd Vale and expanding the use of the Centre** : a strategy to action plan has been designed to expand the existing pillars of our strategy namely, access, activities and accommodation. The new plan identifies the next practical steps we will endeavour to take in each of these areas. Tawd Vale also saw High Adventure return to mid-week use during the early summer months. It proved to be a successful season, and we value our partnership. New flag poles, an archway over the pedestrian entrance leading from the main car park and a massive amount of tree planting are just some of the improvements that have taken place during the past twelve months. Well done to all of those who have been involved in these works. - **Supplementing your programmes with large events** : as we get back into the routine practice of welcoming thousands of young people across our existing and new events and activities many taking part. We each share in our successes, and there have been many across our Groups, Units, Districts, the County and at Tawd Vale. On behalf of our Trustees, as always, I wish to thank each of you for the time you generously give and for the immeasurable impact you make. Finally, and on a personal note, I offer my warmest congratulations to our former County Commissioner, Peter Oliver, upon becoming an Officer of the Order of the British Empire (OBE). This is a richly deserved reward for all his hard work locally and nationally within and outside Scouting. **David Steer KC DL** **Chair of the Board of Trustees** **MERSEYSIDE COUNTY SCOUT COUNCIL BOARD OF 8 FEBRUARY 2023** ## **Name of Charity:** Merseyside County Scout Council |**Charity Registration Number:**|503957||| |---|---|---|---| |**Address:**|Merseyside Scouts||| ||3rdFloor||| ||Stanley Buildings||| ||43 Hanover Street||| ||Liverpool||| ||L1 3DN||| |**President:**|Mr.Mark Blundell,|Lord-Lieutenant of Merseyside.|| |**Vice Presidents**:|Eric Morton||| ||Alan Seeley||| ||Peter Oliver||| |**Lead Volunteer:**|Christopher Valentine-Burrows||| |**Trustees at 28 February 2023:**|||| |**Ex Officio**:|Christopher Valentine-Burrows||Lead Volunteer| ||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|| ||Peter Oliver|Michael Hussey|| |||Nikki Parr|| ||Phill Richardson (elected 05/10/2022)||| ||Wendy Graham (elected 05/10/2022)||| ||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||| ## **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 2023:** |**Tawd Vale Steering Group:**|Mark Bennett| |---|---| ||John Cadman BEM| ||Sam Robinson (ex-officio)| ||David Steer (ex-officio)| ||Christopher Valentine-Burrows (ex-officio)| |**Finance:**|James Barber (Chair)| ||John Drysdale| ||Mark Bennett| ||John Cadman BEM| ||Sam Robinson (ex-officio)| ||David Steer (ex-officio)| ||Christopher Valentine-Burrows (ex-officio)| |**Appointments and Awards:**|Alan Seeley (Chair)| ||Calum Towers| ||Wendy Graham| ||David Steer (ex-officio)| ||Christopher Valentine-Burrows (ex-officio)| |**Risk and Audit:**|Mark Bennett| ||John Drysdale| ||Sam Robinson (ex-officio)| ||David Steer (ex-officio)| ||Christopher Valentine-Burrows (ex-officio)| |**Growth Project Working Group:**|Michael Hussey (Chair)| ||David Steer (ex-officio)| ||Christopher Valentine-Burrows (ex-officio)| _Other Trustees attend sub- committees as appropriate_ ## **Background and Objectives:** The Charity is well established and, following major initiatives, continues to grow in numbers and provides a challenging programme of everyday adventure, leading to the development of skills for life and good citizenship amongst its youth membership, aged between 6 and 25 years. Through the support of dedicated and well-trained adult leadership, members achieve self-confidence, an understanding of international matters, a sense of community and respect for others as well as themselves. The Trustees have the powers to raise funds through subscription and other methods to support the work of the Council. The Trustees are fully aware of their responsibilities for the stewardship of the County assets, particularly the 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, on public benefit at our Trustee meetings. ## **Management and Governance Arrangements:** The Board of Trustees consists of ex officio members, elected members, members nominated by the Lead Volunteer, including young members aged between 18 and 25 years. The Board 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 Board of Trustees 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 Board of Trustees. Trustees set an annual budget seeking best value in achieving . Risks, challenges and opportunities are reviewed, mainly through the sub-committee structure. ## **Financial Review:** Scouting on Merseyside activities recovered during the year after the Coronavirus pandemic but faced economic challenges due to the UK economic situation Work continues to maximise the use of all County assets, particularly Tawd Vale Adventure Centre. throughout 2022/23, the Trustees can report that during the period the total assets increased by £14,057. £10,767 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 £1,337,513 (£894,480 fixed assets and investments; £443,033 net current assets). £254,475 of the current assets are designated for specific purposes by the Trustees. At 28 February 2023 the County had some 2,499 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 approximately £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 Board of Trustees exists to support the work of the Lead Volunteer and their team and to provide governance of the charity. Overall governance, financial and legal responsibility rests with the Board of 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 Board of Trustees 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 Asso national accident insurance policy, backed up by additional insurances to increase benefits, if appropriate; - Risk Assessments are undertaken before all activities and a set of Operating Procedures are in place which are subject to regular monitoring and review; - The County holds reserves to ensure the continuance of activities should there be a major income shortfall. Subscription income is reviewed annually. - Ongoing support is given to the recruitment and retention of both leaders and youth members. Any reductions in membership to an unacceptable level would result in contraction, consolidation or closures; ## **Reserves:** The policy is to hold sufficient monies to continue the charitable activities of the County. The Board considers that it should hold a sum equivalent to 12 months costs (adjusted to remove the effects of nonrecurring items), circa £180,000 in unrestricted funds. The County holds unrestricted, undesignated, reserves of some £268,521 at the period end. In addition the Board has designated funds to certain projects to assist the running of the County or to progress the aims of the charity as set out in note 11. These include funds designated to develop Tawd Vale. Plans are in place to conduct a survey of requirements to make Tawd Vale Adventure Centre the experience in the region. The funding of this survey and any subsequent works are likely to require a significant capital investment to develop the provision of a first-class experience for all users. As at the year-end, there are designated funds of £10,000 for the feasibility study and £32,384 for capital investment likely to be major projects. Separate fundraising may also be carried out for these projects. Additional funds raised to implement the other recommendations coming out of the study, being smaller projects, may be matched by or supplemented by unrestricted reserves, whilst always maintaining a minimum level of £180,000, in order to complete the projects and help develop Tawd Vale into the focus of Adventure on Merseyside. ## **Investments:** The Board of Trustees regularly monitors the level of balances held and the interest rates available to ensure best value is achieved from financial holdings. The Board of Trustees FSCS (Financial Services Compensation Scheme) protection in order to protect the charity assets. ## **Serious Incidents:** - There have been two serious incidents recorded during the period. All incidents have been reported to the Scouts national safety team and have been investigated in line with The Scout Associations policies and procedures. Included below is a brief outline of the incidents. 1. Whilst paddle boarding in the Delph at Tawd Vale Adventure Centre a young person entered the water without footwear and subsequently stood on debris that became embedded into their foot. The debris required surgical removal in hospital. 2. A parent helper who was supporting a Scout event, was subject to a head injury causing loss of consciousness that required hospital treatment. - 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. ## **Statement of Trustees Responsibilities:** 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 Board of Trustees meeting held on 04 September 2023 and it was agreed that the County Chairman would sign it on behalf of the Trustees. Signed on behalf of the Board of Trustees of Merseyside County Scout Council David Steer Esq, KC DL County Chair 04 September 2023 ## **Lead Volunteer Report 2022/23** ## **We're preparing young people with skills for life.** Merseyside Scouts supports young people aged 6 to 25 within 140 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 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** ing programme, across a well- - 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** **----- Start of picture text -----**
Growth Inclusivity Youth Shaped Community Impact
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|**Growth**
**Inclusivity**
**Youth Shaped**
**Community Impact**|**Growth**
**Inclusivity**
**Youth Shaped**
**Community Impact**|**Growth**
**Inclusivity**
**Youth Shaped**
**Community Impact**|**Growth**
**Inclusivity**
**Youth Shaped**
**Community Impact**| |---|---|---|---| ||||| |We believe Scouts|Everyone, regardless of|Every young person|Through community| |changes lives so we want|their background, should|should be shaping their|impact projects, Scouts| |to give every young|be able to participate in|experience and|makes a difference not| |person in the UK the|Scouts.|developing their|just to the individual but| |opportunity to join.||leadership potential.|to whole communities.| ||||| ## **Our Pillars of Work** To meet our objectives, we remain focused on these three pillars of work: **----- Start of picture text -----**
Programme People Perception
A fun, enjoyable, high quality More, well trained, better supported Scouting is understood, more
programme consistently delivered and and motivated adult volunteers, and visible, trusted, respected and
supported by simple (digital) tools more young people from diverse widely seen as playing a key role in
backgrounds. society today.
Supporting adults to make full use of
the programme to deliver skills for Ensuring we have enough of the right Ensuring relevance and
life through adventure adult volunteers across our Scout understanding of Scouting to
Increasing the number of young our communities for young
people achieving top awards - well inducted people and adults from all
Supporting use of the programme to - well trained background and across all
increase our impact in communities - well supported communities
Enabling section supporters to help - recognised and rewarded Celebrating our impact, self-
improve programmes and develop Developing and embracing our worth, and perception.
confidence in adult volunteers #TeamMerseyside culture
Increasing number of young people Enhancing levels of enjoyment and as a single team,
shaping their programmes fulfilment delivering Scouting across
Developing a culture of succession Merseyside
planning, where needed
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## **Our Aims** At County-level; our primary focus remains supporting our young people, their Section Leaders and their Scout Groups and Units. Our support is primarily delivered via several support streams; each of which have the following aims: |**Programme**
**Support**|**Adult**
**Support**|**Adventure**
**Support**|**Skills for Life**|**Youth**
**Commissioners**| |---|---|---|---|---| |Provide support|Implement revised full|Place Tawd Vale as a|Embed the|Encourage and| |to deliver|and effective adult|focus for adventure|Scouting4All|
support active Youth| |excellent|training scheme and|on Merseyside; and|theme into|Commissioners in all| |programmes|learner management|achieve step-change|programmes being|Districts.| |across all of our|team.|development of the|delivered.|Provide youth| |Groups and Units.|Implement updated|provision at the site.|Identify, develop,|| |||||shaped programme| |Deliver support||Increase the number||| ||adult training scheme||and implement|resources to help| ||for induction and|of adults leading and|specific projects to|adults plan and| ||manager support.|delivering|deliver and enable|deliver youth shaped| |programme areas.||adventurous|growth.|activities.| |Celebrate|Implement effective|activities.|Maximise our|Develop and| ||digital|||| |achievement and||Develop a team of||| ||communications||community impact|support young| |raise awareness|team.|specialist support to|through national|people into other| |of top awards.|Continue to enhance
|
enable more|
and local|
roles (i.e. Trustees,| |Encourage and||adventure.|partnerships, and|
Leadership).| |
deliver excellent|data insight provision
|Continue to develop|initiatives.|Encourage, develop,| |Young Leader|to improve operations||Develop a culture|| ||and inform decision|global opportunities||and celebrate youth| |training provision;||||| ||making, including|across all sections.|where inclusivity is|participation in| |where County-||||| ||recognition.|Build Merseyside|second nature.|leadership and| |support is||||| ||Grow the role and||Develop and|support at all levels.| |needed.||Emergency Team||| |||||| |Focus County-led|effectiveness of|capability and|promote|Provide an annual| |
events to|SASU.|extend remit to|opportunities for|opportunity to bring| |positively
supplement the|Develop safeguarding
|support enhancing
our safety culture.|young people to
have their say on|young people
together to influence| |
programme.|awareness, training
and support.||Scouting and
influence society.|County plans.| |||||| |||||| |||||| Page 10 **Lead Volunteers Review** Scouting in Merseyside is growing and getting stronger all because of your tireless efforts to ensure our young people are developing skills for life. I want to share some interesting facts that really highlight the impact of your dedication to scouting, & what you all achieve as our amazing team of volunteers: - You give a combined half a million hours of volunteer time. - You support 7000 young people across 140 communities. - You deliver a programme of over 330 activities across all our sections. - You contribute 5.6 million pounds to the local economy. - You are part of a team of 2500 other volunteers. None of this could be achieved without your dedication to our young people. You should be extremely proud of the impact you make, and the wider contribution to our communities. youth membership, which is 345 more young people. We have also grown the number of volunteers by 12%, with 289 new front-line leaders. There are now 9,381 young people and adult volunteers taking part in Scouts in Merseyside. Since the launch of Squirrels for 4 ~~6~~ year-olds last year, we already have 274 Squirrels across 18 Dreys, with more Dreys opening this year. Against our inclusivity objectives we are pleased that 4% of our members are from global majority backgrounds, which is in line the recent Office for National Statistics 2021 Census for Merseyside. However, we would like to attract more adult volunteers from global majority backgrounds to ensure that we are truly representational of the communities that we serve. In September, we remembered our Patron, Her Majesty Queen Elizabeth II with great fondness. 120 Scouts aged 1825 from across the UK volunteered to support everyone paying their respects at the lying-in state, including Kieran Murphy from West Wirral District. This year have seen the return of some of our large events for the first time since the pandemic. In June 2022 we welcomed over 1500 Cubs, Beaver and for the first time Squirrels to Tawd Vale for a fantastic weekend packed full of activities. We also saw the return of the Great Escape and Bevan for our Scout section offering a return to the usual activities of the scout section. Finally, the MerseyMoot returned to Tawd Vale to complete our section large events with over 1000 Explorers and Network members joining us from across the North West for the weekend. You have continued to deliver amazing programmes to our young people and support them to achieve their Chief Scouts awards. So much so, that later in 2023 our Young Persons Awards Event will be returning so we can celebrate all the amazing achievements of our young people across Merseyside. So far this year 3 Merse addition to our Kings Scouts awardees, across Merseyside we have been continuing to support our young people to achieve their Duke of Edinburgh Award Scheme in 2022 - we have 24 young people achieving their Sliver Award and 16 young people achieving their Gold Award. We have also continued to invest in Tawd Vale Adventure Centre. The team at Tawd have developed a new strategy Tawd 100 to see the centre into its centenary year. This strategy will see an increase in investment in the centre, building on the developments already underway to develop the centre. Page 11 ## **Transformation** We are continuing to work towards our North star. The task ahead is to return to pre-pandemic membership levels, and welcome in the 937 young people on our waiting lists. The key to this, as ever, is to attract more adult volunteers. But even more important is improving our volunteering experience making volunteering easier and more enjoyable for everyone and giving a warmer welcome. As we continue to move towards our North star we will be holding a Merseyside Basecamp later in 2023 to support all of our Districts and Groups to develop your plans for Transformation. We will be in touch later in the year with more information. Our Transformation team will be supporting our County Transformation and have developed an initial change on a page to support our initial conversations around Transformation you will be able to see this following this report. 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 transfor 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. My personal thanks to each and every one of our young people and adults. Chris Valentine-Burrows County Commissioner Page 12 CHANGE ON A PAGE A warmer welcome for all Why: RÉcruiters will be A'welcome able to create Conversation, will digital adverts and replace the often opportunities dreaded easily to reach Appointments new people. interniew. New volunteers and those supporting them will be able to track their Volunteers have told us the current welcome process can be off- putting and it takes up a lot of admin time. progress digitally. Simplifying roles and structures Most volunteers Team Descrlptions will be members will give purpose, of teams rather ta5ksoutcomes. than having and will repla specific roles, so the current role it's easier to share descriptions. the load. Updated and clearer titles such as 'Lead Volunteerf for those leading Groups, Districts and Counties. Current structures and roles are confusing. We have a small number of people with lots of responsibility placed on them. A more engaging learning experience Why: We're using new digita1 tools to make learning rrEore accessible, personalised and relevant. We're reducing and removing the administration work Df rnanually recording and validating learning. Content will be split into Roots (core learning). which is mandatory. and Branching Out, which is optional. "I've completed my training over a year ago. but the trainer has no time tD validate rrle. I feel really let down" Digital support to get things done Why: New Welcome, They'll be easy to For those not as Membership and access whatever comtortable Learning systems- your device and digitally as others will be accessed have been there will be VIR a £inglp. Ing-in p.xtp.n.Eivp.ly tp.qtpA Iipr>r)rt frnm on scouts.org.uk. with real Compassl It isn't up to the lot) anL1 only a quarter ot volunteers have ever used itl Digitsl volunteers. Champions. Timeline ar to Jul 2023 Communicating Change Change to Trustee Boards Compass Data Cleanse Sep to Dec 2023 Change to Team Roles Change to Welcome Compass Dats Cleanse Feb 2024 onwards Digital Tools Launch Change to Role Titles Change to Learning Scouts Page 13 Feel ~~i~~ ng great about yourself ~~.~~ There a badge for that, but there should be ~~.~~ ## **Roll of Honor 2022** ## **Good Service Awards** For many years, Scouts has recognised the quality of adult service. The first award of this kind then known as the Gilt Medal of Merit was made available by Baden-Powell in 1915. Today, Good Service Awards are presented each year to thank, acknowledge and celebrate outstanding members and associate members Congratulations to all our award recipients from across Merseyside. Thank you for all your dedicated service to Scouting, ## **Chief Scout Commendation for Good Service** Awarded in respect of not less than 5 years good service, which stands out. It should be regarded as the Chief Scout's recognition of the very real contribution made to the Scouts by the individual concerned ## **Recipients** Kathleen Thomas Hannah Withey Stefan Rischer Charmaine Lewis Alexandra Clark Luke Pickavance Kaly Sugden Joshua Harwood Carla Sherlock Hazel Thompson Steven Betteridge Emma Stanley Ian Stanley Caroline McBain Andrew Everett Simon Grey Peter Scott Lucy Scott Laura Riley Gillian Knowles ## **Award for Merit** Awarded for outstanding service. It implies keen, conscientious, imaginative and dedicated service over a sustained period, of at least 12 years duration. ## **Recipients** Andrew Wright Darren Suttle Laura Bench Margaret Rouse Sara Stephens Melanie George Paul Beard Martin James Andrew Cain Peter Hamon Lynne Cook John Gorst ## **Bar to the Award for Merit** Awarded after at least five years of further outstanding service after receiving the Award for Merit. ## **Recipients** Yvonne Hazlehurst Kath Savery ## **National Honors** ## **British Empire Medal BEM** The British Empire Medal is a British and Commonwealth award for meritorious civil or military service worthy of recognition by the Crown ## **Recipients** John Cadman ## **Bar to the Sliver Acorn** Awarded after at least five years of similarly distinguished service after receiving the Silver Acorn. ## **Recipients** Peter Oliver Jane Leadbetter Membership (asof 31stJanuary 2023) To YOUTh MEM8tRS+41P ie4 By 274 355 50D 409 l.B23 Cub*outs outs 27 1.683 546 90 117 72 &77 PROGPAMmEDELPIE￿f ROLES SottsDn L￿￿er5 AssIStantSet￿On Lead￿S SectsonAssiStants 228 226 358 326 6B5 96 07e U27 Young Leaders. 96 744 447 L593 LINE MANAGER ROLES Group SEOUt LeBde Di5knctExplDrerScoutCommi55ioner5 Di5knctSroutNelwotkComn￿551O￿￿ 67 33 loo li cou￿ty* ScoutNEtwothCDmmi5i0ne County* Cornmi55iQThErs l2¥ GUVEthANCERIXES IB 70 Group GroupTrEaSuror Group Ext¢utsvtNlÈmbtrs 53 65 40 54 94 86 198 211 407 DistyitCh•r 015tsrt*rtsv D1stsrtTr¢￿ur D15tsctExerL¢iYe 40 39 2F County+Chair County+Setre Co￿￿ty*Tr￿Suror oynty+E￿￿llive Members 139 4*1 SUPPORTROLES DEputyGroupSEDulLeadBT5 GroupAdThnistr8tDrs- 15 is 29 28 23 2Q OtherGroupAdults 48 IOD DwtyDi>triCtCothMISSiOmè Di5knctYDuth C0th￿ssi￿ne DwtyDiEtsictYDUthCon￿￿ESltrnu 17 13 25 Dis￿£tL￿adEf5 Di5knctkouts5 lllcl in Le Di5knctAdmini5tratDI5~ Di5knitthL15 InstructDf5 OtherDl5triit￿ppQrt￿Dles 29 36 21 57 DEputyCDunty+ CDmmi55ioner5 CDuntyYDuthtomnu55ione DewtyCDuntyYouthtQrn￿5SID￿Èf5 As515￿tt￿u￿ty+t0￿￿S5lTrneT5 tDulltyLoadErs Countygcoutet5 Incl In Le* ¢ounty+Admini%trathis- Countygkjlls InstsuctDf5 Othertounty+ >JpportlDle5 20 31 outActyveSupport 56 76 ID7 257 YiyfALADULT ROLE5 L2&) L52$ 1495 TOFAL &37T L735 154 .274 ## **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 2023, which comprise the Statement of Financial Activities, the Balance Sheet, the Statement of Cash Flows and related notes set out on pages 20 to 34 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 19** ## **Merseyside County Scout Council** ## **Statement of financial activities for the year ending 28 February 2023** |**Note**
**Incoming Resources**
Subscriptions
less paid to the Scout Association
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
**Net income**
Net Transfer of funds
14
Net movement in funds
Balances brought forward at 01 March 2022
**Balances carried forward at 28 February 2023**
11|**Unrestricted**
**Designated**
**Restricted**
**Total funds**
**Total funds**
**Funds**
**Funds**
**Funds**
**year ending 28**
**February 2023**
**year ending 28**
**February 2022**
**£**
**£**
**£**
**£**
**£**
278,837
0
0
278,837
231,334
(216,177)
0
0
(216,177)
(181,044)
1,473
0
0
1,473
0
0
0
0
0
20,490
74,504
158,657
0
233,161
26,044
17,105
0
0
17,105
32
19,059
0
0
19,059
15,586
8,768
0
0
8,768
19,196
183,569
158,657
0
342,226
131,638
133,825
183,069
1,691
318,585
147,153
11,324
0
0
11,324
0
145,149
183,069
1,691
329,909
147,153
38,420
(24,412)
(1,691)
12,317
(15,515)
1,740
0
0
1,740
5,202
40,160
(24,412)
(1,691)
14,057
(10,313)
(77,421)
83,118
(5,697)
0
0
(37,261)
58,706
(7,388)
14,057
(10,313)
305,782
195,769
821,905
1,323,456
1,333,769
268,521
254,475
814,517
1,337,513
1,323,456| |---|---| All operations are continuing operations. The notes on pages 24 to 34 form part of these accounts A full Comparative Statement of Financial Activities for the year ending 28 February 2022 is on the next page. **Page 20** ## **Merseyside County Scout Council** ## **Comparative Statement of financial activities for the year ending 28 February 2022** |**Incoming Resources**
Subscriptions
less paid to the Scout Association
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**
Net Transfer of funds
Net movement in funds
Balances brought forward at 01 March 2021
**Balances carried forward at 28 February 2022**|**Unrestricted**
**Designated**
**Restricted**
**Total funds**
**Funds**
**Funds**
**Funds**
**Year ending 28**
**February 2022**
**£**
**£**
**£**
**£**
231,334
0
0
231,334
(181,044)
0
0
(181,044)
0
0
0
0
20,490
0
0
20,490
7,856
18,188
0
26,044
32
0
0
32
15,586
0
0
15,586
11,644
7,552
0
19,196
105,898
25,740
0
131,638
65,926
59,998
21,229
147,153
0
0
0
0
65,926
59,998
21,229
147,153
39,972
(34,258)
(21,229)
(15,515)
5,202
0
0
5,202
45,174
(34,258)
(21,229)
(10,313)
(45,274)
29,325
15,949
0
(100)
(4,933)
(5,280)
(10,313)
305,882
200,702
827,185
1,333,769
305,782
195,769
821,905
1,323,456| |---|---| **Page 21** ## **Merseyside County Scout Council** ## **Balance Sheet as at 28 February 2023** |**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**
**2023**
**£**
510,209
300,000
84,271
894,480
1,828
446,123
447,951
(4,918)
443,033
1,337,513
199,231
268,521
254,475
615,286
1,337,513|**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| |---|---|---| Approved by the County Executive on 4th September 2023 Chairman The notes on pages 24 to 34 form part of these accounts The report of the independent examiner is on page 19 **Page 22** ## **Merseyside County Scout Council** ## **Statement of cash flows for the year ending 28 February 2023** |**Note**
**_Cash flows from operating activities:_**
**Net cash generated from operating activities**
15
**_Cash flows from investing activities:_**
**Interest and investment income**
**Sale of assets and equipment**
**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**
**2023**
**£**
10,907
19,059
500
(11,266)
8,292
-
19,200
426,924
446,123|**year ending**
**28 February**
**2022**
**£**
(17,800)
15,586
0
(32,157)
(16,571)
-
(34,371)
461,295
426,924| |---|---|---| The notes on pages 24 to 34 form part of these accounts The report of the independent examiner is on page 19 **Page 23** ## **Merseyside County Scout Council** ## **Notes to the accounts for the year ending 28 February 2023** ## **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 24** **Merseyside County Scout Council** ## **Notes to the accounts for the year ending 28 February 2023** ## **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 are 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 25** ## **Merseyside County Scout Council** ## **Notes to the accounts for the year ending 28 February 2023** ## **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 26** ## **Merseyside County Scout Council** ## **Notes to the accounts for the year ending 28 February 2023** |**Grants and Donation Income**
Covid-19 Lockdown Grants
Covid-19 Job Retention Scheme Grants
General Donations and Legacies|**Unrestricted Designated Restricted**
**Total**
**Unrestricted Designated Restricted**
**Total**
**funds**
**funds**
**funds**
**funds**
**funds**
**funds**
**funds**
**funds**
**£**
**£**
**£**
**£**
**£**
**£**
**£**
**£**
0
0
0
0
19,143
0
0
19,143
0
0
0
0
1,347
0
0
1,347
0
0
0
0
20,490
0
0
20,490
8,768
0
0
8,768
11,644
7,552
0
19,196
**Year ending 28 February 2023**
**Year ending 28 February 2022**| |---|---| ## **2 Grants and Donation Income** ## **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**
**Unrestricted Designated Restricted**
**Total**
**funds**
**funds**
**funds**
**funds**
**funds**
**funds**
**funds**
**funds**
**£**
**£**
**£**
**£**
**£**
**£**
**£**
**£**
573
0
0
573
1,415
0
0
1,415
68,755
0
0
68,755
4,827
0
0
4,827
0
158,657
0
158,657
0
18,188
0
18,188
5,176
0
0
5,176
1,614
0
0
1,614
74,504
158,657
0
233,161
7,856
18,188
0
26,044
17,105
0
0
17,105
32
0
0
32
91,609
158,657
0
250,266
7,888
18,188
0
26,076
**Year ending 28 February 2023**
**Year ending 28 February 2022**| |---|---| ## **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**
**Unrestricted Designated Restricted**
**Total**
**funds**
**funds**
**funds**
**funds**
**funds**
**funds**
**funds**
**funds**
**£**
**£**
**£**
**£**
**£**
**£**
**£**
**£**
75,399
45,263
577
121,239
60,571
0
21,229
81,800
49,916
5,494
1,114
56,524
161
32,158
0
32,319
0
132,312
0
132,312
0
27,840
0
27,840
7,979
0
0
7,979
3,959
0
0
3,959
133,294
183,069
1,691
318,054
64,691
59,998
21,229
145,918
131
0
0
131
835
0
0
835
400
0
0
400
400
0
0
400
531
0
0
531
1,235
0
0
1,235
133,825
183,069
1,691
318,585
65,926
59,998
21,229
147,153
11,324
0
0
11,324
0
0
0
0
145,149
183,069
1,691
329,909
65,926
59,998
21,229
147,153
**Year ending 28 February 2022**
**Year ending 28 February 2023**| |---|---| **Page 27** ## **Merseyside County Scout Council** ## **Notes to the accounts for the year ending 28 February 2023** - **5 Staff Costs and Suport and Governance Costs** ## **a) Staff costs** **----- Start of picture text -----**
year ending year ending
28 February 28 February
£ £
Staff Costs:
Wages and salaries 21,340 26,111
Pension Costs (Defined Contribution) 0 128
Social security costs 475 1,056
21,815 27,295
**----- End of picture text -----**
No employee earned more than £60,000 per anum The average number of employees, analysed by function, was: **----- Start of picture text -----**
|||| |---|---|---| |year ending|year ending| |28 February|28 February| |2023|2022| |Management and administraton|2|2| **----- End of picture text -----**
## **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: **----- Start of picture text -----**
||||||||| |---|---|---|---|---|---|---|---| |Year ending 28 February 2023|Year ending 28 February 2022| |Basis of|Charitable|Governance|Total|Charitable|Governance|Total| |Apportionment|Activities|Activities| |Office Costs|Time Estimate|120,662|131|120,793|60,571|835|61,406| |Independent Examiner|Actual|0|400|400|0|400|400| |120,662|531|121,193|60,571|1,235|61,806| **----- End of picture text -----**
**Page 28** **Merseyside County Scout Council** ## **Notes to the accounts for the year ending 28 February 2023** ## **6 Tangible fixed assets** |**Cost or deemed cost**
At 01 March 2022
Additions in year
Disposals in year
At 28 February 2023
**Depreciation**
At 01 March 2022
Charge in year
Disposals in year
At 28 February 2023
**Net book values**
At 28 February 2023
At 01 March 2022|**HQ**
**Total**
Land
Site
Plant &
Motor
Office
Improvements
Equipment
Vehicles
Equipment
**£**
**£**
**£**
**£**
**£**
**£**
200,000
510,118
28,073
5,695
13,216
757,102
0
11,267
0
0
0
11,267
0
0
(500)
0
0
(500)
200,000
521,385
28,073
5,695
13,216
768,369
0
194,213
28,073
5,695
13,216
241,197
0
16,963
0
0
0
16,963
0
0
(500)
0
0
(500)
0
211,176
28,073
5,695
13,216
258,160
200,000
310,209
0
0
0
510,209
200,000
315,906
0
0
0
515,906
**Tawd Vale**| |---|---| ## **7 Investment Properties** |**Fair Value**
At 01 March 2022
Revaluation
At 28 February 2023|**£**
300,000
0
300,000| |---|---| The Council consider that the fair value of freehold bungalow continues to be £300,000 **Page 29** ## **Merseyside County Scout Council** ## **Notes to the accounts for the year ending 28 February 2023** ## **8 Investments** **----- Start of picture text -----**
|||| |---|---|---| |year ending|year ending| |28 February|28 February| |2023|2022| |£|£| |Market Value at 01 March 2022|82,531|77,329| |Additions in year|0|0| |Net unrealised investment gains/(losses)|1,740|5,202| |Market Value at 28 February 2023|84,271|82,531| |Historical Cost at 28 February 2023|55,000|55,000| **----- End of picture text -----**
Market value being the agreed value of investments held ## **9 Stock** **----- Start of picture text -----**
|||| |---|---|---| |year ending|year ending| |28 February|28 February| |2023|2022| |£|£| |Stock held for resale|1,828|1,487| **----- End of picture text -----**
## **10 Liabilities falling due within one year** **----- Start of picture text -----**
|||| |---|---|---| |year ending|year ending| |28 February|28 February| |2023|2022| |£|£| |Accruals and Other Creditors|1,384|1,032| |Deferred Income|3,534|2,360| |Total Creditors|4,918|3,392| |Other Debtors and Prepayments|0|0| |Total Liabilities falling due within one year|(4,918)|(3,392)| **----- End of picture text -----**
**Page 30** ## **Merseyside County Scout Council** ## **Notes to the accounts for the year ending 28 February 2023** ## **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 General Site Maintenance and Repairs
Tawd Vale Activity Equipment and Training
Tawd Vale Strategic Fundraising - Feasibility Study
Digital Accounting Project
Digital Development Project
Growth
County Reserve
**Unrestricted 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**
**£**
**£**
**£**
**£**
310,978
300,000
0
0
610,978
0
0
0
4,308
4,308
0
0
0
0
0
310,978
300,000
0
4,308
615,286
199,231
0
0
0
199,231
510,209
300,000
0
4,308
814,517
0
0
0
75,469
75,469
0
0
0
32,384
32,384
0
0
0
7,552
7,552
0
0
0
1,215
1,215
0
0
0
10,000
10,000
0
0
0
3,520
3,520
0
0
0
8,118
8,118
0
0
0
56,217
56,217
0
0
0
60,000
60,000
0
0
0
254,475
254,475
0
0
84,271
184,250
268,521
510,209
300,000
84,271
443,033
1,337,513
**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
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
**Year ending 28 February 2023**
**Year ending 28 February 2022**| |---|---| **Page 31** **Merseyside County Scout Council** ## **Notes to the accounts for the year ending 28 February 2023** ## **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 organised 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 General Site Maintenance and Repairs Unrestricted Legacies and Donations allocated to a fund to support development and maintenance of County Tawd Vale Activity Equipment and Training Fund for the purchase of Activity Equipment and Instructor Training Tawd Vale Strategic Fundraising - Feasibility Study Fund to cover a study of the County Adventure Centre to establish development plans are feasible. Digital Accounting Project Fund to support the transformation of the County Accounting processes to a digital platforms Digital Development Project Fund to support general digital development within the County Growth Fund to cover ongoing Growth initiatves including support of Growth Development Officer County Reserve The County's emergency reserve fund ## **Purpose of restricted funds:** Tawd Vale Fixed Assets Fixed Asset value of County Adventure Centre and the Investment Property Tawd Vale Woodland Management Fund established from a donation to manage the Woodland at the County Adventure Centre ## **12 The resources expended by the charity include:** ||**year ending**|**year ending**| |---|---|---| ||**28 February**|**28 February**| ||**2023**|**2022**| ||**£**|**£**| |Independent examiner's fee|400|400| |Depreciation|16,963|16,209| ## **13 Related party transactions** None of the trustees were paid any remuneration by the charity during the year (2022 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
IT Support
Award to County Commissioner
Training|**year ending**
**28 February**
**2023**
**year ending**
**28 February**
**2022**
**£**
**£**
291
292
6,531
428
1,592
2,952
846
0
600
0
758
0
10,618
3,672| |---|---| The number of trustees who had expenses reimbursed by or paid for by, the Charity was 10 (2022: 6) Page 32 ## **Merseyside County Scout Council** **Notes to the accounts for the year ending 28 February 2023** ## **14 Fund Movements** |**Fund Movements**||||||||| |---|---|---|---|---|---|---|---|---| |||**Funds at**|**Income**|**Expenditure**|**Unrealised**|**Transfers**|**Transfers**|**Funds at**| ||**01**|**March 2022**|||**Investment**|**In**|**Out**|**28 February 2023**| ||||||**Gains/(losses)**|||| |||**£**|**£**|**£**|**£**|**£**|**£**|**£**| |**Restricted funds:**||||||||| |Tawd Vale Fixed Assets||616,675|0|0|0|10,767|(16,464)|610,978| |Tawd Vale Woodland Management||5,422|0|(1,114)|0|0|0|4,308| |Growth in Deprived Areas||577|0|(577)|0|0|0|0| |||622,674|0|(1,691)|0|10,767|(16,464)|615,286| |Revaluation reserve||199,231|0|0|0|0|0|199,231| |**Total Restricted Funds**||**821,905**|**0**|**(1,691)**|**0**|**10,767**|**(16,464)**|**814,517**| |**Designated Funds:**||||||||| |County Events||49,124|158,657|(132,312)|0|0|0|75,469| |Tawd Vale Site Development Capital Investment||35,587|0|(3,203)|0|0|0|32,384| |Tawd Vale Legacies and Donations||7,552|0|0|0|0|0|7,552| |Tawd Vale Activity Equipment and Training||3,506|0|(2,291)|0|0|0|1,215| |Tawd Vale Strategic Fundraising - Feasibility Study||0|0|0|0|10,000|0|10,000| |Digital Accounting Project||0|0|(6,480)|0|10,000|0|3,520| |Digital Development Project||0|0|0|0|8,118|0|8,118| |Growth||40,000|0|(38,783)|0|55,000|0|56,217| |County Reserve||60,000|0|0|0|0|0|60,000| |**Total Designated Funds**||**195,769**|**158,657**|**(183,069)**|**0**|**83,118**|**0**|**254,475**| |**Unrestricted funds**||305,782|183,569|(145,149)|1,740|16,464|(93,885)|268,521| |**Total Unrestricted Funds**||**305,782**|**183,569**|**(145,149)**|**1,740**|**16,464**|**(93,885)**|**268,521**| |||||||||| |**TOTAL FUNDS**||**1,323,456**|**342,226**|**(329,909)**|**1,740**|**110,349**|**(110,349)**|**1,337,513**| |Transfers have been made between funds as follows:||||||||| |Capitalisation of Site Improvements:|£10,767 into Tawd Vale Fixed Assets (Restricted Fund) out of Unrestricted Fund|||||||| |Depreciation Costs:|£16,464 into Unrestricted Funds|||out of Tawd Vale Fixed Assets (Restricted Fund)||||| |Tawd Vale Development:|£10,000 into Tawd Vale Strategic Fundraising||||- Feasibility Study (Designated Fund) out of Unrestricted Fund|||| |Growth|£55,000 into Growth (Designated Fund) out of Unrestricted Fund|||||||| |Digital Accounting Project|£10,000 into Digital||Accounting Project (Designated Fund) out of Unrestricted Fund|||||| |Digital Development Project|£8,118 into Digital Development Project (Designated Fund) out|||||of Unrestricted Fund||| **Page 33** ## **Merseyside County Scout Council** ## **Notes to the accounts for the year ending 28 February 2023** ## **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
Profit on Disposals
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**
**2023**
**year ending**
**28 February**
**2022**
**£**
**£**
14,057
(10,313)
0
0
(500)
0
(19,059)
(15,586)
(1,740)
(5,202)
16,963
16,209
(341)
(32)
1,527
(2,875)
10,907
(17,799)| |---|---| ## **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 £268,521
Available to Spend
Designated Funds £254,475
Site Valuation and Fixed Assets Assigned by Trustees for
£810,209 specific purposes
Restricted Funds £4,308 Only
Available for the purpose
received
**----- End of picture text -----**
**Page 34** ## **Why volunteering at Scouts is** **1. 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 1 ~~4 1~~ 8 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. 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) in the past year were more satisfied with their lives and rated their overall health as better. (Journal of Happiness Studies 2020) **3. 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 1 ~~8 2~~ 4 and 76% for those aged 2 ~~5 3~~ 4). (Time Well Spent Survey NCVO 2019) d **----- Start of picture text -----**
Merseyside
**----- End of picture text -----**
## **Merseyside Scouts** , , Street, Liverpool. L1 D 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