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**Scouts made me a do-er and a give it a go-er. Made me question and listen and have a wide-open mind. Scouts made me take a deep breath and speak up. Made me think on my feet, made me see the big picture, made me ignore the butterflies and go for it. Scouts made me get back up** and try again ~~.~~ Made me think about what’s **next, and plan for it. Made me jump in, get muddy, give back and get set.** **Forward by the Chair of Trustees David Steer Esq. KC DL** I preface this Forward by welcoming our new Chief Scout, Dwayne Fields and by offering our heart-felt thanks to Bear Grylls for his huge contribution to Scouting over the past 15 years. Since the last Annual Report, the year has been one of mixed fortunes for Scouting. Serious and disappointing logistical problems beset the World Jamboree which, thanks to speedy national and local endeavours, were resolved in time to ensure the overall success of the event. Then came the adverse publicity surrounding the Coroner's Inquest into the tragic fatality at the Great Orme. It comes as a relief to learn that despite the findings of the Assistant Coroner a recent poll has indicated that 86% of the population repose trust in Scouting. Membership numbers continue to be on the increase nationally and locally which, in part, has been attributed to the aftermath of the pandemic and the realisation that our activities greatly assist in growing the self- confidence and self-esteem lost due to the We are continuing along the road of transformation both in substance and form. Amongst the formal changes the County Executive Committee has become the Board of Trustees and the County Commissioner is now County Lead Volunteer. By way of substance, Tawd Vale Adventure Centre has a new Board of Governance and we are delighted to welcome Chris Bliss as its Chair. Chris brings a wealth of experience in funding, developing and overseeing large scale infrastructure projects. The new Board has been structured to focus upon six principal areas namely Health and Safety Compliance, Finance, Projects and Maintenance, Fundraising, Stakeholder Management and Sustainability. The first three now have Leads in place on the Governance Board and they have made inroads how Tawd functions, where the risks lie and how to address them. As we approach the centenary of our ownership of the estate the Board’s primary objective is to protect and enhance it for use by or members and others over the next hundred years. In July we were delighted to welcome our President, the Lord-Lieutenant of Merseyside, and other dignitaries to a very successful Wing Ding and at the time of writing we are looking forward to Moot. We have begun to modernise Tawd with the introduction of WIFI to enable better digital connectivity. We have seen good growth again both in terms of the numbers attending and consequent income. The volunteers have been very busy ensuring Tawd is able to provide a good service to each and every young person who stays and maintaining and enhancing the estate. As always, I wish to express my sincere thanks to all concerned at Tawd and, moreover, to all volunteers across the County for your individual and invaluable contributions to the running of our great organisation. **David Steer KC DL** **Chair of the Board of Trustees** **MERSEYSIDE COUNTY SCOUT COUNCIL BOARD OF 9 FEBRUARY 2024** ## **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, His Majesties Lord-Lieutenant of Merseyside. **Vice Presidents** : Eric Morton Alan Seeley Peter Oliver **Lead Volunteer:** Christopher Valentine-Burrows **Trustees at 29 February 2024: Ex Officio** : Christopher Valentine-Burrows County Lead Volunteer David Steer Esq. KC DL County Chair Sam Robinson County Treasurer Lucy James County Youth Lead **Elected & Nominated:** Mark Bennett Charlie Cunnane Alan Seeley Peter Oliver OBE DL Michael Hussey Wendy Graham Calum Towers* Christopher Bliss (Co-opted 22[nd] April 2024) * _Elected Youth Representative_ **Board Administrator:** Sue Taylor **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 29 February 2024:** **Tawd Vale Governance Group:** Sam Robinson (ex-officio) David Steer (ex-officio) Christopher Valentine-Burrows (ex-officio) **Finance:** Peter Oliver (Chair) Mark Bennett Sam Robinson (ex-officio) David Steer (ex-officio) Christopher Valentine-Burrows (ex-officio) Wendy Graham John Cadman BEM (Non-Trustee) **Appointments and Awards:** Alan Seeley (Chair) Calum Towers Wendy Graham David Steer (ex-officio) Christopher Valentine-Burrows (ex-officio) -Trustee) _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 Governance Group, Finance, Appointments and Awards 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 have continued to grow during the year 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. During the year it was identified that depreciation costs had been incorrectly applied in prior years accounts. A ed in the attached accounts to correct the situation. throughout 2023/24, the Trustees can report that during the period the total assets increased by £215,840. £200,000 is attributable to the revaluation of the bungalow at Tawd Vale (Investment Property). £7,675 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 £1,448,449 (£966,149 fixed assets and investments; £482,300 net current assets). £181,994 of the current assets are designated for specific purposes by the Trustees. At 29 February 2024 the County had some 2,273 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 £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 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 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. - There were no serious incidents recorded in the reporting 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. ## **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 02 September 2024 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 02 September 2024 **Our Strategy 2018/25** ## **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** supported by amazing leaders delivering an inspiring 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** **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: |**Programme**
**People**
**Perception**|**Programme**
**People**
**Perception**|**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
-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.
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**
**Support**|**Adult**
**Support**|**Adventure**
**Support**|**Skills for Life**|**Youth**
**Commissioners**| |---|---|---|---|---| |Provide support
to deliver
excellent
programmes
across all of our
Groups and Units.
Deliver support|Implement revised full
and effective adult
training scheme and
learner management
team.
Implement updated
adult training scheme
for induction and|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|Embed the
Scouting4All
theme into
programmes being
delivered.
Identify, develop,
and implement
specific projects to|Encourage and
support active Youth
Commissioners in all
Districts.
Provide youth
shaped programme
resources to help
adults plan and| |programme areas.
Celebrate
achievement and
raise awareness
of top awards.
Encourage and
deliver excellent
Young Leader
training provision;
where County-
support is
needed.|manager support.
Implement effective
digital
communications
team.
Continue to enhance
data insight provision
to improve operations
and inform decision
making, including
recognition.
Grow the role and|delivering
adventurous
activities.
Develop a team of
specialist support to
enable more
adventure.
Continue to develop
global opportunities
across all sections.
Build Merseyside
Emergency Team|deliver and enable
growth.
Maximise our
community impact
through national
and local
partnerships, and
initiatives.
Develop a culture
where inclusivity is
second nature.
Develop and|deliver youth shaped
activities.
Develop and
support young
people into other
roles (i.e. Trustees,
Leadership).
Encourage, develop,
and celebrate youth
participation in
leadership and
support at all levels.| |Focus County-led
events to|effectiveness of
SASU.|capability and
extend remit to|promote
opportunities for|Provide an annual
opportunity to bring| |positively
supplement the
programme.|Develop safeguarding
awareness, training
and support.|support enhancing
our safety culture.|young people to
have their say on
Scouting and
influence society.|young people
together to influence
County plans.| **Lead Volunteers Review** What a year we've had across Merseyside we are 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 137 communities. - You deliver a programme of over 330 activities across all our sections. - You contribute 4.5 million pounds to the local economy. - You are part of a team of 2400 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. growth in youth membership, which is 241 more young people. We have seen the number of volunteers remain steady, at 2419 volunteers supporting our young people. There are now 9,284 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 397 Squirrels across 26 Dreys, up 8 more dreys on 2022. I was delighted to see the progress against our target to ensure we support more scouts to move up to explorers with seven of our districts increasing numbers in their explorer sections. 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. supporting the coronation from across Merseyside, I was exceptionally round to see the county join in these national celebrations and subsequently receive a Coronation Medal. The last 12 months have seen us return to full strength for our young people activities and events, we heard the roar of unit 54 as they jetted off to South Korea to join in the 25th World Scout Jamboree Despite the hurdles, our Scouts broadened their horizons and showed incredible adaptability, while exploring the cultural heritage of South Korea during the once-in a-lifetime experience This coupled with the return of all our large event and the addition of our newest scout section event SPLAT we supported over 2000 young people get into the great outdoors. All this fun and adventure has led to 950 of our young people achieving their Chief Scouts Acorn, Bronze, Silver and Gold awards all celebrated on our As we have continued to transform our volunteer experience, we adopted the new team structures and have rolled this out across the county and have welcomed new volunteers into the team to support all our members across Merseyside. I look forward to seeing the team develop over the coming years. I would like to thank our Transformation Team for all the work they have done to get us prepared for the move to our new ways for working and towards making volunteering easier and more fun with the aim of recruiting more adult volunteers and support our current volunteers to stay. To support all the fun and adventure being had a Tawd Vale Adventure Centre, we have developed a new governance group that will bring industry experts to support and deliver the Tawd100 strategy, and to ensure that all our activities at the centre are safe, secure and ready for the next 100 years so Tawd Vale can continue offering fun and adventure to the young people of Merseyside and the surrounding areas. 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 d eliver 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 Lead Volunteer r aj Feeling great about yourself. There isn't a badge for that, but there should be. ## **Roll of Honor 2023** ## **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 BadenPowell in 1915. Today, Good Service Awards are presented each year to thank, acknowledge and celebrate outstanding members and associate members |Wesley|Sloane| |---|---| |Ken|Mitchell| |Les|Shaw| |Pete|Scully| |Gary|Allwood| |Jordan|Comaish| ## **Chief Scout Commendation for Good Service** Congratulations to all our award recipients from across Merseyside. Thank you for all your dedicated service to Scouting, 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 ## **Thanks Badge** The Thanks Badge can be awarded to non members who've been of service to Scouting. ## **Recipients** |||Helen|Young| |---|---|---|---| |**Recipients**||Sally|Fol| |Steve|Barlow|Thomas|Finnegan| |||Lesley|Mitchell| |||Sarah|Cluskey| |**Commissioners Commendation**|**Commissioners Commendation**|Andrew|Dodd| |||Laura|Allwood| |||Alexander|Clare| |||Luke|Roberts| |||David|Brand| |||Simon|Willingham| |This is a local award that can be used to|This is a local award that can be used to|Shannon|Parr| |recognise youth members, adult members,||Mark|Murray| |and non-members for their contribution to||Victoria|McGurk| |the Scouts.||Katie|Ashton| |||John|McBain| |**Recipients**||Diane|Barrowclough| |Matthew|Donnelly|Julie|Reilly| |James|Barber|Alan|Parr| |Stephen|Parry|Rebecca|Jones| |Hazel|Woodward|Victoria|Goddard| |Bernard|Hughes|Teresa|Lyons| |Charmaine|Lewis|Susan|Smith| |Charles|Hawkins|Sophie|Williams| |Julie|Moss|Pamela|Fewtrell| ## **Recipients** ## **Commissioners Commendation** This is a local award that can be used to recognise youth members, adult members, and non-members for their contribution to the Scouts. ## **Recipients** |Nikki|Watts| |---|---| |Nicola|Morris| |Matthew|Jacobs| |Mark|Lee| |Laura-Jane|Lindley| |Katherine|Jones| |Jonathan|Moore| |Jeanette|Cutts| |Jasmine|Thorpe| |Elizabeth|Williams| |Dawn|Carr| |David|Goddard| |Daneil|Currums| |Christopher|Fisher| |Christine|Adams| |Caron|Johnston| |Bradely|Gallagher| |Anthony|Nield| |Anthony|Brockway| |Margaret|McClure| |Daniel|Sherwood| |Andrew|Gurr| |Emma|Donnelly| |---|---| |Gary|Donaldson| |Paul|Chaplin| |Peter|Eaves| |Terrance|Granby| |Sean|Reck| |Carole|Bright| |Simon|Reeve| |Alison|Oliver| |Elizabeth|Hughes| |Christopher|Jones| |Maureen|Barker| |John|Townsend| |Mellisa|Roberts| |Laura|Henwood| |Jennifer|Dodd| |David|Rogers| |Colin|Rowland| |Christopher|Townsend| |Graham|Palin| |Andrew|Costall| |Gareth|Roberts| |David|Philip| ## **Award for Merit** **----- Start of picture text -----**
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Awarded for outstanding service. It implies keen, conscientious, imaginative and dedicated service over a sustained period, of at least 12 years duration. Awarded after at least five years of further outstanding service after receiving the Award for Merit. ## **Recipients** ## **Recipients** Dennis Cook |**Recipients**|| |---|---| |Paul|Snutch| |Andrew|Kayley| |Leslie|Thomas| |Claire|Battisto| |Martin|Perkins| |Steven|Robinson| |Sarah|Green| |Heather|Gathercole| |Gillian|Fairclough| |Emma|Fairclough| ## **Silver Acorn** Awarded after at least 20 years’ service,. which should be specially distinguished and appreciably better than outstanding. ## **Recipients** Stuart Eley John Bridgewater Kelvin Britton Lynne Southerin Janet Taylor ## **Queen** "S **and King** J **s Scout Award** > The Q ueen’s and King’sg Scout Award is the top achievement for Explorer Scouts and Scout Network members and comprises a variety of activities to complete. ## **Recipients** Charlotte Dawson Emily Radcliffe ## **National Honors Officer of the Order of the British Empire OBE** ## **Silver Wolf** This award is the unrestricted gift of the Chief Scout. It's only awarded for service of a most exceptional nature. It's not normally awarded until at least a Silver Acorn has been previously gained and a further prolonged period of exceptional service has been achieved. In practice, it's rarely awarded for less than 30 years’ service although, because it is the Chief Scout’s un restricted gift, no length of service is prescribed. Awarded for distinguished regional or county-wide role in any field, through achievement or service to the community including notable practitioners known nationally. ## **Recipients** Peter Oliver ## **Recipients** Kenneth Braithwaite Membership (as of 31st January 2024) Tthi YOUTH MEMBERSHIP uifiol kouts 286 1.458 1.730 1.327 389 68 &2S0 397 377 489 459 217 51 L704 1.841 2.233 1.787 614 134 Cub SLoh 12 Expiorv kouts fincLUthwYr￿Trg L•thl 13 32 PFICGPAMME DELWERY Ac￿Es 217 367 78 231 357 449 727 Secbon Assistsnts 99 177 iJ53 317 Young Lealers- 193 123 aio 1.870 LIN£ MANAGER RCKES Group &out Lowjws DTrStnCtExpLorÈr knvtCtsrM)tSSiontts 5thctScoutNetworkCowrfr•ssion￿5 68 38 106 io County* Stout Network cOn￿NSiOn￿r County+ Commis510ner5 7DT￿ LNE MANAGBIAOLES 124 Group Chair Group Se(y*av GrnupTTeasurEr 58 l8 76 14 52 66 40 68 57 83 210 97 151 3WJ rthstrictchai stnctTrL)Sut io 20 28 51 17 C4untyF th•r County*TAagurÈr County+ ExKutive Vémbers 221 228 SLIpPC￿ RCLES Deputy Group Scout Loadors Gn)upAdrrunistratt>rs- Group g¢iLls Instrjctors C>therGrvupAdults li 16 27 15 19 89 16 51 38 De￿￿DIStrI￿Cort￿￿M£gw¥￿Éf$ Dithctyouth CoThwA5510nU5 DewtyDiStnttYouth Commissiofieis AssithtDistrictConwrMssiDr* rthstnctLÈaders 5thrtkoutW5 Incl in Lew DirrictAdn*ntstrknrs- Dt5thrt5klb Instructy)r5 Cther Di5trctgJpportroles 17 19 26 17 31 15 De￿tyCr￿￿ty+CO￿55Io￿er5 Countyyouth cormis￿One￿ Dewtycountyyouth c0rnrrms5￿r￿r AssiStantCounty+QJfd*ThissiOWS CountyLeaders County￿0￿￿￿5 i￿LIn Lew County+AdffMniStratrJrs- Countyslills InstNrtor5 (MhtYCounty+ ￿ppOrt[oleg ScoutActive gJpport 36 E6 148 62 347 TlfAL AOULTR(LES TOTAL MEMBERSF#P 1.1 &418 1.104 1273 9.279 14 ## **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 29 February 2024, 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 ## **Merseyside County Scout Council** ## **Statement of financial activities for the year ending 29 February 2024** |**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 2023
**Balances carried forward at 29 February 2024**
11|**Unrestricted**
**Designated**
**Restricted**
**Total funds**
**Total funds**
**Funds**
**Funds**
**Funds**
**year ending 29**
**February 2024**
**year ending 28**
**February 2023**
**£**
**£**
**£**
**£**
**£**
300,801
0
0
300,801
278,837
(233,803)
0
0
(233,803)
(216,177)
1,671
0
0
1,671
1,473
0
0
0
0
0
109,330
119,005
0
228,335
233,161
22,532
0
0
22,532
17,105
25,867
0
0
25,867
19,059
341
0
0
341
8,768
236,718
119,005
0
355,723
342,226
87,169
227,783
4,800
319,752
318,585
12,366
0
0
12,366
11,324
99,535
227,783
4,800
332,118
329,909
137,183
(108,777)
(4,800)
23,605
12,317
(7,766)
0
0
(7,766)
1,740
129,417
(108,777)
195,200
215,839
14,057
(20,634)
36,296
(15,662)
0
0
108,783
(72,481)
179,538
215,839
14,057
305,782
195,769
821,905
1,323,456
1,323,456
377,303
181,994
994,055
1,553,353
1,337,513| |---|---| 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 2023 is on the next page. ## **Merseyside County Scout Council** ## **Comparative Statement of financial activities for the year ending 28 February 2023** |**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 2022
**Balances carried forward at 28 February 2023**|**Unrestricted**
**Designated**
**Restricted**
**Total funds**
**Funds**
**Funds**
**Funds**
**Year ending 28**
**February 2023**
**£**
**£**
**£**
**£**
278,837
0
0
278,837
(216,177)
0
0
(216,177)
1,473
0
0
1,473
0
0
0
0
74,504
158,657
0
233,161
17,105
0
0
17,105
19,059
0
0
19,059
8,768
0
0
8,768
183,569
158,657
0
342,226
133,825
183,069
1,691
318,585
11,324
0
0
11,324
145,149
183,069
1,691
329,909
38,420
(24,412)
(1,691)
12,317
1,740
0
0
1,740
40,160
(24,412)
(1,691)
14,057
(77,421)
83,118
(5,697)
0
(37,261)
58,706
(7,388)
14,057
305,782
195,769
821,905
1,323,456
268,521
254,475
814,517
1,337,513| |---|---| ## **Merseyside County Scout Council** ## **Balance Sheet as at 29 February 2024** |**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**|**29 February**
**2024**
**£**
494,547
500,000
76,505
1,071,052
3,467
482,201
485,668
(3,368)
482,300
1,553,353
199,231
376,811
181,994
795,316
1,553,353|**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| |---|---|---| Approved by the County Executive on September 2024 Chairman The notes on pages 24 to 34 form part of these accounts The report of the independent examiner is on page 19 ## **Merseyside County Scout Council** ## **Statement of cash flows for the year ending 29 February 2024** |**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**
**29 February**
**2024**
**£**
17,660
25,867
225
(7,675)
18,417
-
36,078
446,123
482,201|**year ending**
**28 February**
**2023**
**£**
10,907
19,059
500
(11,266)
8,292
-
19,200
426,924
446,123| |---|---|---| The notes on pages 24 to 34 form part of these accounts The report of the independent examiner is on page 19 ## **Merseyside County Scout Council** ## **Notes to the accounts for the year ending 29 February 2024** ## **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. ## **Merseyside County Scout Council** ## **Notes to the accounts for the year ending 29 February 2024** ## **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. ## **Merseyside County Scout Council** ## **Notes to the accounts for the year ending 29 February 2024** ## **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. **Merseyside County Scout Council** ## **Notes to the accounts for the year ending 29 February 2024** |**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
0
0
0
0
1,189
0
0
1,189
0
0
0
0
1,189
0
0
1,189
0
0
0
0
341
0
0
341
8,768
0
0
8,768
**Year ending 29 February 2024**
**Year ending 28 February 2023**| |---|---| ## **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**
**£**
**£**
**£**
**£**
**£**
**£**
**£**
**£**
16,131
0
0
16,131
573
0
0
573
76,405
0
0
76,405
68,755
0
0
68,755
0
119,005
0
119,005
0
158,657
0
158,657
16,794
0
0
16,794
5,176
0
0
5,176
109,330
119,005
0
228,335
74,504
158,657
0
233,161
22,532
0
0
22,532
17,105
0
0
17,105
131,862
119,005
0
250,867
91,609
158,657
0
250,266
**Year ending 29 February 2024**
**Year ending 28 February 2023**| |---|---| ## **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**
**£**
**£**
**£**
**£**
**£**
**£**
**£**
**£**
85,947
0
0
85,947
75,399
45,263
577
121,239
60,243
3,067
4,800
68,109
49,916
5,494
1,114
56,524
0
138,195
0
138,195
0
132,312
0
132,312
24,458
0
0
24,458
7,979
0
0
7,979
170,648
141,261
4,800
316,709
133,294
183,069
1,691
318,054
4,108
0
0
4,108
131
0
0
131
500
0
0
500
400
0
0
400
4,608
0
0
4,608
531
0
0
531
175,256
141,261
4,800
321,317
133,825
183,069
1,691
318,585
12,366
0
0
12,366
11,324
0
0
11,324
187,622
141,261
4,800
333,683
145,149
183,069
1,691
329,909
**Year ending 28 February 2023**
**Year ending 29 February 2024**| |---|---| ## **Merseyside County Scout Council** ## **Notes to the accounts for the year ending 29 February 2024** ## **5 Staff Costs and Suport and Governance Costs** ## **a) Staff costs** **----- Start of picture text -----**
year ending year ending
29 February 28 February
2024 2023
£ £
Staff Costs:
Wages and salaries 22,298 21,340
Pension Costs (Defined Contribution) 143 0
Social security costs 1,490 475
23,931 21,815
**----- 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| |29 February|28 February| |2024|2023| |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 29 February 2024|Year ending 28 February 2023| |Basis of|Charitable|Governance|Total|Charitable|Governance|Total| |Apportionment|Activities|Activities| |Office Costs|Time Estimate|85,947|4,108|90,055|120,662|131|120,793| |Independent Examiner|Actual|0|500|500|0|400|400| |85,947|4,608|90,555|120,662|531|121,193| **----- End of picture text -----**
**Merseyside County Scout Council** ## **Notes to the accounts for the year ending 29 February 2024** ## **6 Tangible fixed assets** |**Cost or deemed cost**
At 01 March 2023
Additions in year
Disposals in year
At 29 February 2024
**Depreciation**
At 01 March 2023
Charge in year
Disposals in year
At 29 February 2024
**Net book values**
At 29 February 2024
At 01 March 2023|**HQ**
**Total**
Land
Site
Plant &
Motor
Office
Improvements
Equipment
Vehicles
Equipment
**£**
**£**
**£**
**£**
**£**
**£**
200,000
521,385
28,073
5,695
13,216
768,369
0
7,675
0
0
0
7,675
0
0
(225)
0
0
(225)
200,000
529,060
28,073
5,695
13,216
776,043
0
211,176
28,073
5,695
13,216
258,160
0
23,336
0
0
0
23,336
0
0
(225)
0
0
(225)
0
234,513
28,073
5,695
13,216
281,496
200,000
294,547
0
0
0
494,547
200,000
310,209
0
0
0
510,209
**Tawd Vale**| |---|---| ## **7 Investment Properties** |**Fair Value**
At 01 March 2023
Revaluation
At 29 February 2024|**£**
300,000
200,000
500,000| |---|---| ## **Merseyside County Scout Council** ## **Notes to the accounts for the year ending 29 February 2024** ## **8 Investments** **----- Start of picture text -----**
|||| |---|---|---| |year ending|year ending| |29 February|28 February| |2024|2023| |£|£| |Market Value at 01 March 2023|84,271|82,531| |Additions in year|0|0| |Net unrealised investment gains/(losses)|(7,766)|1,740| |Market Value at 29 February 2024|76,505|84,271| |Historical Cost at 29 February 2024|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| |29 February|28 February| |2024|2023| |£|£| |Stock held for resale|3,467|1,828| **----- End of picture text -----**
## **10 Liabilities falling due within one year** **----- Start of picture text -----**
|||| |---|---|---| |year ending|year ending| |29 February|28 February| |2024|2023| |£|£| |Accruals and Other Creditors|1,260|1,384| |Deferred Income|2,107|3,534| |Total Creditors|3,368|4,918| |Other Debtors and Prepayments|0|0| |Total Liabilities falling due within one year|(3,368)|(4,918)| **----- End of picture text -----**
## **Merseyside County Scout Council** ## **Notes to the accounts for the year ending 29 February 2024** ## **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
Transformation Delivery
County Reserve
**Unrestricted funds**|**Tangible**
**Investment**
**Investments**
**Net current**
**Total**
**fixed assets**
**Properties**
**assets**
**£**
**£**
**£**
**£**
295,316
500,000
0
0
795,316
0
0
0
0
0
0
0
0
(0)
(0)
295,316
500,000
0
(0)
795,316
199,231
0
0
0
199,231
494,547
500,000
0
(0)
994,547
0
0
0
25,975
25,975
0
0
0
55,806
55,806
0
0
0
7,552
7,552
0
0
0
1,215
1,215
0
0
0
9,808
9,808
0
0
0
3,520
3,520
0
0
0
8,118
8,118
0
0
0
10,000
10,000
0
0
0
60,000
60,000
0
0
0
181,994
181,994
0
0
76,505
300,306
376,811
494,547
500,000
76,505
482,300
1,553,353
**Year ending 29 February 2024**| |---|---| |**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**|**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
**Year ending 28 February 2023**| |---|---| **Merseyside County Scout Council** ## **Notes to the accounts for the year ending 29 February 2024** ## **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 Transformation Delivery Fund to cover implementation of the Scout Association Transformation Project in Merseyside 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**| |---|---|---| ||**29 February**|**28 February**| ||**2024**|**2023**| ||**£**|**£**| |Independent examiner's fee|500|400| |Depreciation|23,336|16,963| ## **13 Related party transactions** None of the trustees were paid any remuneration by the charity during the year (2023 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**
**29 February**
**2024**
**year ending**
**28 February**
**2023**
**£**
**£**
??
291
??
6,531
??
1,592
??
846
??
600
??
758
??
10,618| |---|---| The number of trustees who had expenses reimbursed by or paid for by, the Charity was 10 (2023: 6) ## **Merseyside County Scout Council** ## **Notes to the accounts for the year ending 29 February 2024** ## **14 Fund Movements** |||**Funds at**|**Income**|**Expenditure**|**Unrealised**|**Transfers**|**Transfers**|**Funds at**| |---|---|---|---|---|---|---|---|---| ||**01**|**March 2023**|||**Investment**|**In**|**Out**|**29 February 2024**| ||||||**Gains/(losses)**|||| |||**£**|**£**|**£**|**£**|**£**|**£**|**£**| |**Restricted funds:**||||||||| |Tawd Vale Fixed Assets||610,978|0|0|200,000|7,675|(23,336)|795,317| |Tawd Vale Woodland Management||4,308|0|(4,800)|0|492|0|0| |Growth in Deprived Areas||0|0|0|0|0|0|0| |||615,286|0|(4,800)|200,000|8,167|(23,336)|795,317| |Revaluation reserve||199,231|0|0|0|0|0|199,231| |**Total Restricted Funds**||**814,517**|**0**|**(4,800)**|**200,000**|**8,167**|**(23,336)**|**994,548**| |**Designated Funds:**
County Events
Tawd Vale Site Development Capital Investment
Tawd Vale Legacies and Donations
Tawd Vale Activity Equipment and Training
Tawd Vale Strategic Fundraising - Feasibility Study
Digital Accounting Project
Digital Development Project
Transformation Delivery
Growth
County Reserve||75,469
32,384
7,552
1,215
10,000
3,520
8,118
0
56,217
60,000|119,005
0
0
0
0
0
0
0
0
0|(138,195)
(2,875)
0
0
(192)
0
0
0
0
0|0
0
0
0
0
0
0
0
0
0|0
26,296
0
0
0
0
0
10,000
0
0|(30,304)
0
0
0
0
0
0
0
(56,217)
0|25,975
55,806
7,552
1,215
9,808
3,520
8,118
10,000
0
60,000| |**Total Designated Funds**||**254,475**|**119,005**|**(141,261)**|**0**|**36,296**|**(86,521)**|**181,994**| |**Unrestricted funds**||268,521|236,718|(186,057)|(7,766)|109,858|(44,463)|376,811| |**Total Unrestricted Funds**||**268,521**|**236,718**|**(186,057)**|**(7,766)**|**109,858**|**(44,463)**|**376,811**| |||||||||| |**TOTAL FUNDS**||**1,337,513**|**355,723**|**(332,118)**|**192,234**|**154,321**|**(154,321)**|**1,553,353**| |Transfers have been made between funds as follows:||||||||| Capitalisation of Site Improvements: £7,675 into Tawd Vale Fixed Assets (Restricted Fund) out of Unrestricted Fund Depreciation Costs: £23,336 into Unrestricted Funds out of Tawd Vale Fixed Assets (Restricted Fund) Woodland Management £492 into Tawd Vale Woodland Management (Restricted Fund) out of Unrestricted Fund County Events £30,304 into Unrestricted Funds out of County Events (Designated Fund) Tawd Vale Site Development: £26,296 into Tawd Vale Site Development - Capital Investment (Designated Fund) out of Unrestricted Fund Transformation Delivery £10,000 into Transformation Delivery (Designated Fund) out of Unrestricted Growth £56,217 into Unrestricted Fund out of Growth (Designated Fund) ## **Merseyside County Scout Council** ## **Notes to the accounts for the year ending 29 February 2024** ## **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**
**29 February**
**2024**
**year ending**
**28 February**
**2023**
**£**
**£**
215,839
14,057
(200,000)
0
(225)
(500)
(25,867)
(19,059)
7,766
(1,740)
23,336
16,963
(1,639)
(341)
(1,551)
1,527
17,660
10,907| |---|---| ## **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 £376,811
Available to Spend
Site Valuation and Fixed Assets
£994,548
Designated Funds £181,994
Assigned by Trustees for
specific purposes
Restricted Funds £0 Only
Available for the purpose
received
**----- End of picture text -----**
& Scouts Merseyside Merseyside Scouts 3rd Floor. Stanley Buildings 43 Hanover Street. LiverpooL LI 3DN Telephone: 0151707 2671 EmaiL: office@merseysidescouts.com Web: www.merseysidescouts.com Tawd Vale Adventure Centre Tawd Vale Adventure Centre Lowry Hill Lane. Lathom. L40 SUL Telephone: 01695 302010 EmaiL: info@tawdvale.org.uk Web: www.tawdvale.org.uk