2022-12-31-accounts

Trustees’ Annual Report to the Charity Commission

For the period from 1 January 2022 to 31 December 2022

Charity name: Chester and District Scout Council

Charity registration number: 511406

We prepare young people with skills for life

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Objectives and Activities

Objectives and Activities
	SORP reference
Summary of the purposes of the charity as set out in its governing document	1.17	The Purpose of Scouting Scouting exists to actively engage and support young people in their personal development, empowering them to make a positive contribution to society The Values of Scouting As Scouts we are guided by these values: § Integrity - We act with integrity; we are honest, trustworthy and loyal. § Respect - We have self-respect and respect for others. § Care - We support others and take care of the world in which we live. Belief - We explore our faiths, beliefs and attitudes. § Co-operation - We make a positive difference; we co-operate with others and make friends
Summary of the main activities in relation to those purposes for the public benefit, in particular, the activities, projects or services identified in the accounts.	1.17 and 1.19	The Scout Method Scouting takes place when young people, in partnership with adults, work together based on the values of Scouting and: § enjoy what they are doing and have fun § take part in activities indoors and outdoors § learn by doing § share in spiritual reflection § take responsibility and make choices § undertake new and challenging activities § make and live bytheir Promise

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	Statement confirming whether the trustees have had regard to the guidance issued by the Charity Commission on public benefit	1.18	Chester and District Scout Council meets the Charity Commission's public benefit criteria under both the advancement of education and the advancement of citizenship or community development headings. Members of the Executive Committee complete Essential Information for Executive Committees training within the first five months of joining the Committee.

Additional information (optional)

You may choose to include further statements where relevant about:

	SORP reference
Policy on grant making	1.38	The charity makes limited grants to assist members to further the objectives of the movement. Grants are reviewed and approved by the Executive Committee.
Policy on social investment including program related investment	1.38	Not applicable
Contribution made by volunteers	1.38	Chester and District Scout Council is entirely volunteer managed and led. It is our policy that no volunteer should be out of pocket as a result of their voluntary work with the charity. However, our volunteers often donate financially as well as giving their time and skills.
Other		Not applicable

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Achievements and Performance

	SORP reference
Summary of the main achievements of the charity, identifying the difference the charity’s work has made to the circumstances of its beneficiaries and any wider benefits to societyas a whole.	1.20	Please refer to our Annual Review below

Additional information (optional)

You may choose to include further statements where relevant about:

	SORP reference
Achievements against objectives set	1.41	The Executive Committee has met regularly in order to review and direct the business affairs of the District. Our work is guided by the plans and proposals drawn up by the District Core Team. Management of Chester Scouts’ two properties - the District Scout Centre and the District Stores – has continued. Short term, the future of the stores has been under review, but final decisions have not yet been made. In the long term, the trustees continue to work towards the redevelopment of the District Scout Centre.
Performance of fundraising activities against objectives set	1.41	Not applicable
Investment performance against objectives	1.41	The charity does not have sufficient funds to invest in longer term investments. The charity has therefore adopted a risk averse strategy to the investment of its funds. All funds are held in mainstream accounts.

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	Other		The Executive Committee exists to support the District Commissioner in meeting the responsibilities of the appointment and is responsible for: § The maintenance of District property; § The raising of funds and the administration of District finance; § The insurance of persons, property and equipment; § Public occasions of the District; § Assisting in the recruitment of leaders and other adult support; § Appointing any sub- Committees that may be required; § Appointing District Administrators and Advisors other than those who are elected. Chester Scouts has in place systems of internal controls that are designed to provide reasonable assurance against material mismanagement or loss, these include two signatories for all payments, and insurance policies to ensure that insurable risks are covered.

Do more. Share more. Be more.

Chester and District Scouts Annual Review for the year 2022

Review of the year January- December 2022

2022 saw face to face Scouting bounce back after the Pandemic, with almost all groups restarting.

Groups certainly got back to camping and indoor residentials and we saw the highest number of new Nights Away Permits gained for at least five years.

Review of the year January- December 2022

Youth Shaped Scouting

• We held the usual three youth forums throughout 2022. Discussing matters such as District Camp 2023 and how we promote the new Youth Shape Award.

• We also appointed Dan Skinner as Deputy District Youth Commissioner

Review of the year January- December 2022

Squirrel Scouts

During 2022 1st Saltney (St Mark’s) applied to be the first drey in Chester & District

Review of the year January- December 2022

Beaver Scouts

• District Beaver Challenge held and won by 18[th] Chester and represented the District at the County Beaver Challenge.

• Beavers took part in District trip to RAF Cosford Air Museum .

• Damboree was well supported and saw one colony camp outdoors for the first time

• • Many Colonies visited Chamboree on the Wednesday

Review of the year January- December 2022

Cub Scouts

• Cubs held their annual District Bowling Competition at Cheshire Oaks

• Cubs took part in District trip to RAF Cosford Air Museum

• One pack took part in JOTA making contact with a Scout Troop in India

• a good number of packs took part in Damboree

• Packs competed in Laser Tag at 1[st] Sandstone

Review of the year January- December 2022

Scouts

• Chester troops took part in the first revamped Cheshire Hike and our District Hike Training in 2022 was very popular with events being over subscribed and replanned to allow greater capacity.

• Scouts took part in District trip to RAF Cosford Air Museum

• Many Troops took part in Chamboree

Review of the year January- December 2022

Explorer Scouts

• Delivery our strategy….

• 20 pilots for early years Scouting

• Delivering Scouting in 35 more areas of deprivation

• Delivery of programme planning tools

• Improving our perception, extending reach and reviewing our uniform

• Celebrating Gilwell100, the centenary of Gilwell Park

Review of the year January- December 2022

Chamboree

• Cheshire’s International Jamboree Chamboree was well supported by Chester and District Groups.

• The Explorer Units camped together and a number of Groups joined forces to share leaders and resources enabling more young people to attend.

• Chester and District Leaders headed up the Programme and Entertainments Team (Chamboree X)

• Chester Gangshow presented ‘The story of Chambo’

• There were many other leaders part of the ‘Area 51’ staff team.

Review of the year January- December 2022

Gangshow

• Chesters Gangshow took place in 2022 and was fortunate that Covid restrictions were lifted just in time for performance week. It was an excellent show especially as they ran under restricted budgets and shorter rehearsal period.

• • In addition to show week and Chamboree the Gang also put on performances at The Storyhouse and Chester Zoo by invitation of Amasing.

Review of the year January- December 2022

Water Activities

• The Water Activities Team ran Paddlesports Courses including Paddleboarding and Kayaking. The bellboats were also used throughout the season.

Diversity & Inclusion

• A number of leaders and youth members took part in the Chester Pride Parade as it made a return following the pandemic.

Review of the year January- December 2022

Top Awards

• We are proud to announce that during 2022 we have had five Queen Scout Award or King Scout Awards and this is the highest number for a good number of years

Scouts Thank you

Financial Review

Financial Review
	SORP reference
Review of the charity’s financial position at the end of theperiod	1.21	The trustees are of the view that the charityis sufficientlyresourced
Statement explaining the policy for holding reserves stating why they are held	1.22	The Executive Committee regularly monitors the levels of bank balances and the interest rates received to ensure the District obtains maximum value and income from its banking arrangements. Finances in the current economic climate are always a challenge. Despite this, Chester Scouts continues to raise funds by a variety of means: § The membership fee charged by Chester Scouts § Investments aimed at securing the maximum return at the minimum risk § Fundraising § Hiring out of the District Scout § Centre § Chester Scout Shop, managed § by volunteers In order to manage business risks, the Executive Committee has resolved to maintain reserves (currently £80,000) to meet such contingencies as: § District property – unbudgeted repairs etc § Properties administered for dormant Groups – repairs etc § Finance to active Groups § Development opportunities not § covered by the annual budget § Programme opportunities § Unforeseen operating costs § Matched funding/start-up

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		§ costs for projects § • Loss of income
Amount of reserves held	1.22	£80,000
Reasons for holdingzero reserves	1.22	No applicable
Details of fund materially in deficit	1.24	Not applicable
Explanation of any uncertainties about the charity continuing as a goingconcern	1.23	Not applicable

Additional information (optional)

You may choose to include further statements where relevant about:

	SORP reference
The charity’s principal sources of funds(includinganyfundraising)	1.47	Membership subscriptions
Investment policy and objectives including any social investment policyadopted	1.46	Not applicable
A description of the principal risks facing the charity	1.46	The charity has in place systems of internal controls that are designed to provide reasonable assurance against material mismanagement or loss, these include two signatories for all payments and comprehensive insurance policies to ensure that insurable risks are covered
Other		None

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Structure, Governance and Management

	SORP reference
Description of charity’s trusts:		Chester Scouts is a trust established under its rules which are common to all Scouts. The trustees are appointed in accordance with the Policy, Organisation and Rules of The Scout Association.
Type of governing document	1.25	The governing documents for Chester Scouts 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.
How is the charityconstituted?	1.25	Unincorporated
Trustee selection methods including details of any constitutional provisions e.g. election to post or name of any person or body entitled to appoint one or more trustees	1.25	The Executive Committee consists of three independent members, the Chair, Treasurer and Secretary, together with the District Commissioner and other members elected or appointed under the rules of The Scout Association. The trustees meet four times per year as well as at the Annual General Meeting.

Additional information (optional)

You may choose to include further statements where relevant about:

	SORP reference
Policies and procedures adopted for the induction and training of trustees	1.51	The charity provides induction and training for trustees by using the materials and facilities of The Scout Association, including an initial programme tailor-made for trustees in The Scout Association. Members of the Executive Committee complete Essential Information for Executive Committees training within the first five months of joiningthe Committee.
The charity’s organisational structure and any wider network with which the charity works	1.51	The charity operates as part of the organisation and structure of The Scout Association. The Executive Committee exists to support the District Commissioner in meetingthe

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responsibilities of the appointment and is responsible for: § The maintenance of District property; § The raising of funds and the administration of District finance; § The insurance of persons, property and equipment; § Public occasions of the District; § Assisting in the recruitment of leaders and other adult support; § Appointing any sub-Committees that may be required; § Appointing District Administrators and Advisors other than those who are elected. Other Chester Scouts has in place systems of internal controls that are designed to provide reasonable assurance against material mismanagement or loss, these include two signatories for all payments and insurance policies to ensure that insurable risks are covered.

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Reference and Administrative details

CharityName	Chester and District Scout Council
Other name the charityuses	None
Registered charitynumber	511406
Charity’s principal address	Chester and District Scout Headquarters 58 Weston Grove Upton CHESTER CH2 1QJ

Names of the charity trustees who manage the charity during 2022

	Trustee name	Office (if any)	Dates acted (if not for whole year)	Name of person (or body) entitled to appoint trustee (if any)
	Kieran Skinner	District Chair		Ex officio
	Alan Wilding	District Commissioner		Ex officio
	Brandon Hone	District Youth Commissioner		Ex officio
	Liz Roberts	District Secretary		Ex officio
	Mark Gallagher	District Treasurer		Ex officio
	Megan Porter	District Explorer Scout Commissioner		Ex officio
	Jess Taker	District Scout Network Commissioner		Ex officio
	David Bull OBE	Nominated 1year term		Commissioner
	Steve Shone	Nominated 1year term		Commissioner
	KristyCollins	Nominated 1year term		Commissioner
	Neil Thornton	Elected 1year term		Members
	AshleyHynds	Elected 1year term		Members
	Callum Webster	Elected 1year term		Members
	Chris Huxley-Clowes	Elected 1year term		Members
	Michael Stout	Elected 1year term		Members

Corporate trustees – names of the directors at the date the report was approved There were no Corporate trustees

Name of trustees holding title to property belonging to the charity No applicable (no trustees held property title)

Exemptions from disclosure

None

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Declarations

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Signature: Full names: Position (e.g. Chair) Date:
	Kieran Skinner
	Chair of Trustees
	29/02/2024

Chester District Scout Council Unaudited Financial Statements for the Year Ended 31 December 2022

Chestef Dl#rkt Scwt CourKII Contents of the Hnancial Stat&Trents Fortheyeorended31 De¢ember2022 Report of the Trustees Independent Examlner's Report Statement of Financlal Actmtles Balance Sheet Notss to the Financlal 5tstements

Chester Distrbct Scout Coun¢il Report ol the Trustees For the ye#rended31 De¢ember2022 The tru5tee5 present their report with the financial statements of the charity for the year ended 31 December 2022. The trustees have adopted the provisions of Accounting and Reporting by Charities: statement of Recommended practi￿ applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (effective Objectives and Adl¥llles Scouting exists to actively enga8e and support young people in their personal development. empowering them to make a positive contribution io soc*ty- As Scout5. we are guided bythese Integrity- we act with integrity- we are honest, trustworthy and loyal. Respect- we have self-respect and respert for others. Care- we support others and take care of the world in whlch we live. Belief- we explore our faiths, beliefs and attitudes. Co-operation- we rnake a p051t¥ve difference- we co-operate with others and make friends. Scouting takes place when young people, Èn partnershtp vrith aduhs. work tO8ether based on the values of 5coutlng and.. • Enjoy what they are doing and have fun Take part in actNities indoors and outd¢)0 Learn by doing Share in spiritual reflection Take responsibility and make choices Undertake new 2nd challenging aclivilie5 Make and live by their promise The trustee5 confirm that the entity meets the Charity Commission's public benefit criteria under the advancement of education and the advancement of citizenship orcommunity development. Flnantlal Revlew The trustees are of the view that the charity is sufficiently fe50urced. The trustee board regularly monitors the bank balances and the interesi rates re£eNed to ensuie the district obtains maximum value and income from its banking arrangements. The eniity continues to raise fund5 by a variery of The membership tee charged by Chester Scouls Investrnents aimed at securing the maximum return at the minimum risk Fundraising Hiring out the district stout cent Chester Scouts shop. managed by volurrtee In order to manage the buSlllESS risks, the trustee board ha5 resofved to maintain reserves Icvrrently £80,000> io meet any unforeseen costs. Page I

Chostr DSstrJrt5coiit Councll Report of the Trustee5 For the yearended31 Decem￿￿2022 Strurture. Governance and Mana8ernenl Chester Scouts ts a trust establlshed under its rules whKh arè common to all 5cout5. The trustee5 are appointed In accordance with the PolKy. Organisation and Rules of The Scouthssociation. R•ference and AdMlnlrtratI￿ Detslls Charlty Name Chester District Scout Council Reglstered Charlty Numljer 511406 Prlnclpal Address 58 Wesion Grove Upton Chester CH2 IOJ Tru51ees Mr K Sklnner Mr A Wlldln8 Mr B Hone Mrs L Roberts Mr M Galla8her Mlss M Porter Mi5sJ Taker Mr D Bull OBE Mr S shone Mrs K Collins Mr N Thornton Mr A Hynds Mr C Webster Mr C Huxley-clowts Mr M Stout Mr G 8irch Mx J Booth Regned 02 July2023 Re￿gned 20July2023 App)inted 02 July 2023 Appointed 20July 2023 Approved by the board of trv5tee5 on 29 February 2024 andsigned on its behalFby. Mr K Skinner Ichalrpersonl Page 2

Chester Di5trirt Scout Councll Independent examlnerfs report to the trustees of Chester Dlstrlct Scoirt Coun¢ll For the yeur ended3J December2022 I report to the charitytrustees on my examination of the accounts of the charity forthe yeai ended 31 December 2022, which ale set out on pages 4 to 8. Responsibilities and basls of report As the charity's trusieestr you are responsible for the preparation of the actOUr￿ in accordance with the requirements of the Charities Act 20111.the Att'l. I report in respect of my examlnatron of the charity's accounts carried out under settion 145 01 the Aci and in carrying out my exarnination I have followed all the applicable Direttions gwefi by the Charity Commlsion under section 145ISllbl of the Act. Independent examlner's siatement I have completed my exarnination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in. any material respect.. • the accountlng record5 were not kept in accordance with section 130 of the Charitie5 Act,. or • the accounts did not accord with the accrJuntinK reEulations' or the accouThts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charitie5 (Accounts aThd Reports) Regulations 2008, other than any requiiernent that the accountsgive a 'true and fair. view which is ntst a matter considered a5 part of an independent e¥aminaiion. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Signed.. Date: Name: Qualificatlon.. CAILOL I NE 2 L.kLE fiLcA. Address.. i.,IcLintocks (NW) Limited 2 Hilliards Court ",hes'ter Business Park nhester CH4 9PX Paze 3

Chester Dl#rlcl Scout Coun¢il Statsment of Flrtatttlal Adlvltles In(￿dIng Income and ExpendltweA¢¢wnt Fortlle yeorended31 DEwnbtr2Q22 3L122022 Total Funds I 31.112021 Total Funds I Ilotes nds 1£> Funds{£l 5ubscription5 Scouting actfvitles Donatipns Equipment don7ticThs Grants Distrlct shop 9.745 42.818 47.281 11.620 2C IOX179 2¢N) 178 9.745 42,818 47,181 11,620 10,231 5.249 38,297 L5 10.079 2(K) 178 Invesknents Other Income 49 Total IrKome 127.121 I￿.621 53,826 Ex endl Scoutlng activities District shop District team Donations Insuran¢e Software Waste collertion Phone cost5 Gas & electrk Maintenance 76y7 7.108 76.547 7.1( 54 254 2,971 672 L109 567 1.602 13.E72 1,768 1.239 254 971 672 2.781 360 1.109 567 1.602 54G 2.711 430 Sundry Rent Depreciation Irrecoverable debts 39 39 70 12.496 s￿92 12.496 8.892 Total expehdltwe 113,283 113,283 23.795 Net Ineomellexpendlturtl Extraordinary items Transfers between fvnds 13,838 15,338 32.879 Net Inovement In funds Fund balèn¢es brought forw3rd 14338 574.844 15,338 574,844 32.879 541.965 Fund balances c8rrSed forw•rd 574 844 Thestatement ef financi21 aclfvities Include5 all 8alhs and losse5 recognised inthe year. l income and expendlture derlve from ¢ontInuI￿% activities. Pale 4

Chester District Scout Council Balance Sheet As at 31 December 2022 31.12.2022 Totsl Funds l£} 31.12.2021 Total Funds (£1 UnrÈstrl£ted Restrirted Funds 1£) Funds 1£) Notes Fixed assets Tangible assets 386.832 386.832 386,832 386,832 387,208 387,208 Current assets Stock Debtors Cash at bank and in hand 5.763 12.598 188,207 206,569 5,763 12,598 189.207 207,569 5,489 19.355 162.792 187,636 Creditors Amounts falling due within l yeai 4,219 4,219 4,219 4,219 Net current assets 202,350 1,000 203.350 187.636 Total assets less current liabilities 589,182 590,182 574,844 Net assets 589,182 590,182 574,844 Funds Unrestricted funds.. General fund Eurojam fund Water5POrts fund Fellowship fund Gang Show fund WSJ fund Shop fund Buildings & equipment fund 139,139 19.870 1,458 283 142.362 20,520 684 8.166 23,542 9,892 386.832 589.182 9,689 6,747 7,634 387.208 574.844 Restricted funds.. Arnold Clark fund Total funds 590.182 574.844 The financial statements were approved by the Board of TfU5tees and authorised for issue on 29 February 2024 and were signed on it5 behalf by- Mr K Skinner (Chairperson) Page S

Chester Dlstrlrt Scout Council Notes to the a¢¢ounts Year ended 31 De¢ember 2022 General Informatlon Chester District Scout Council is a public benefit entity and a registered tharlty in England and Wales and Is unincorporated. The address of the prlnclpal office is 58 Weston Grove, Upton, Chester. CH2 IQJ. Statement ofwmpliance These financial statements have been prepared in compliance with FR5102, The Financial Reporting Standard applicable in the UK and the Republic of Ireland,. the Staternent of Recommended Pracbce applicable to charities preparing their accounts in accordance wlth the Financi31 Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (Charities SORP (FRS 10211. and the Charities Act 2011. AccountlnK poliaes Basls of preparatlon The financial statement5 have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets. The financial statements are prepared In sterlin& whith is the functional currency of the entity. Gdng concern There are no material uncertanties aboutthe charttvs abilityto continue. Dlsclosure exemptions The entity satlsfies the criteria of being a qUalI￿n8 entity as defined in FRS 102. No cash flow statement has been presented for the charity. Income All Incomin8 resources are induded in the statement of financial aciivities when entitlement has passed to the charity- It is probably that the economic benefits aSSOClated with the transartion will flow to the tharity and the amount can be reliably measured. Expendlture Liabilitie5 are recognised as expenditure as soon as there is a legal or constructtve obligation committin8 the charity to that expenditure, it is probable that a iransfer of economlc beneflts wlll be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headin￿ that aggregate all costs related to the category. Tanglble Ilxed assets No depreciation has been Charged on Land & Buildings as. in the opinion of the trustees, the value is in excess of its cost. Depreciation is Charged on other assets as follows: Equipment= 20% straight line A full year of depreciation 15 charged In the year of acquisition, and none in the year of disposal. Page 6

Chester District Scout Councll Notes to the ac¢ounts- continued Year ended 31 December 2022 Stocks stock5 are stated at the lower of cost and estimated selling price less costs to sell. Cost comprises direct materia15 and other overheads incurred in bringing the stocks to their present location and condition. At each reporting date, an a55essment 15 made for impairment. Any excess of the carrying amount of stocks over its estimatÈd selling prl¢e less costs to sell is recoBni5ed a5 an impairment loss in profrt or loss. Reversals of impaimient losses are also recognised in profit or loss. Taxation The charity is exempt from tax on its charitable activities. Fund accountin8 Unrestricted fund5 can be used in accordan￿ with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objettives of the charity. Restrictions are specifKed by donors orwhen funds are raised for restricted Investment income 31.12.2022 31.122021 Bank account interest 178 49 Trustees, remuneratl¢n and benefft5 There were no trustee's remuneration or other benefrts for the year ended 31 December 2022 northeyear ended 31 De￿mber2O2I. TanBlble flxed assets Land & Scouting Bulldln8s Equipment Totsl Cost At l January 2022 Additions for the year At 31 December 2022 336.848 50,360 12,120 62,480 387.208 12,120 399.328 336,848 Depreclatlon At l January 2022 Charge for the year At 31 December 2022 12.496 12,496 12,496 12,496 Net book value At 31 December 2021 336,848 336,848 50.360 49.984 387,208 386,832 At 31 December 2022 Page 7

Chester 015trlrt Scgut Coun¢il Notes to the accounts- continued Year ended 31 Oe¢ember 2022 Debtors due wlthln l year 31.12.2022 31.12.2021 Membership Subscriptions Shop Owed by group5 for activities Loans to groups 8.016 3.955 16,113 3.242 577 12,598 19,355 Creditors due wlthln I year 31.12.2022 31.112021 Loans to groups 4,219 4.219 Movement In funds 01.01.2022 Movement 31.12.2022 Unrestrirted lunds General fund Eurojam fund Water5POrts fund Fellowshlp fund Gang Show fund WSJ fund Shop fund Buildings & equlpment fvnd 142.362 20.520 13.2231 16501 1,458 14011 11,5231 16,795 2,258 13761 14,338 139.139 19.870 1.458 283 8.166 23,542 9,892 386,832 589,182 9.689 6,747 7.634 387,208 574.844 Restrlcted funds Arnold Clark fund 1,000 1,000 1,000 1,000 Total funds 574.844 15,338 590,182 10. Related party transartlons There were no related party trdn5artion5 for the year ended 31 December 2022. ii. De5cripUon of funds Eurojam fund Monies set aside to be used by the particlpants of Eurojam (which was cancelled) on other internation31 events before their 25th birthday. Watersport5 fund Monies set aside for running kayaking, paddleboarding, and bellboating for the district. Page 8

Chester District scout Council Notes to the accounts- continued Year ended 31 December 2022 FellowshSp fund Monies set aside for the running of the Fellowship active support unbt. Gang Show fund Monies set aside for running Chester Gang Show. Monies set aside to send young people from Chester to WSJ 2023 in South Korea. WSJ fund Shop lund Monies set aside to run the district Shop. A grant received from Arnold Clark for the purchase of additional watersports equipment. A fund equivalent to the net book value of our buildings and equipment. plus monies set aside for their upkeep and improvement. Arnold Clark ftind Buildlngs & equlpment fund Page 9