2022-03-31-accounts

Reference and Administrative Details	Reference and Administrative Details
Trustees' Report		2 to 7
Statement ofTrustees'	Responsibilities
Independent Examiner's	Report
Statement ofFinancial	Activities	10
Balance Sheet
Notes to the Financial Statements		12to 26

Trustees				John Norton, County Chair	John Norton, County Chair	John Norton, County Chair
				Tim Leader, Nominated		Member,		Acting Secretary
				Alan Clark, Treasurer
				Eddie Ward, County Commissioner
				John Seed, Nominated	Member,		Chair ofFacilities
				Josh Mcleod, Elected Member
				Peter Nicol, Elected Member
				Tim Keegan, Elected Member, acted to 22 September						2021
				Liam Edgley, County Youth Commissioner
				Gavin Scott, Nominated		Member,		from 22 September		2021
				Josh Musgrave, Elected		Member,		from 22 September		2021
				Arthur Lester, Nominated		Member,			from 22 September 2021
				Nicky Ripley, Elected	Member,		f'rom 22 September 2021
				Neil Northman, Co-opted Member,					from 22 February	2022
Principal	Office			Stricklandgate House
				92 Stricklandgate
				Kendal
				Cumbria
				LA9 4PU
Charity Registration			Number	520617
Solicitors				Burnetts
				6Victoria Place
				Carlisle
				Cumbria
				CA1 1RS
Bankers				HSBC Bank Plc
				64 Highgate
				Kendal
				Cumbria
				LA9 4TQ
Independent		Examiner		Stables Thompson &Briscoe
				Chartered Accountants	and Statutory				Auditors
				Lowther House
				Lowther Street
				Kendal
				Cumbria
				LA9 4DX

State	ment o	fFinancial	Activities for	the Year Ended	31March 202	2
						Total
				Unrestricted	Restricted	2022
			Note
Income and Endowinents		from:
Donations and legacies				41,107	7,533	48,640
Charitable activities				18,421	6,793	25,214
Investment income				1,487		1,487
Other income				300		300
Total income				61,315	14,326	75,641
Expenditure on:
Charitable activities				(53,825)	(8,535)	(62,360)
Total expenditure				(53,825)	(8,535)	(62,360)
Net movement in funds				7,490	5,791	13,281
Reconciliation offunds
Total funds brought	forward			424,089	343,450	767,539
Total funds carried	forward		20	431,579	349,241	780,820
						Total
				Unrestricted	Restricted	2021
			Note	f.	f.
Income and Endowments		from:
Donations and legacies				52,872		52,872
Charitable activities				513		513
Investment income				1,929		1,929
Other income				401		401
Total income				55,715		55,715
Expenditure on:
Charitable activities				(75,537)		(75,537)
Total expenditure				(75,537)		(75,537)
Net movement in funds				(19,822)		(19,822)
Reconciliation offunds
Total funds brought	forward			443,911	343,450	787,361
Total funds carried	forward		20	424,089	343,450	767,539

		Balan	ce Sheet as at	31March 2022
					2022	2021
				Note
Fixed assets
Tangible assets				13	461,383	456,509
Investments				14	156,789	155,212
					618,172	611,721
Current assets
Stocks				15	1,999	138
Debtors				16	10,790	7,375
Investments				17	79,949	74,849
Cash at bank	and in hand			18	181,194	173,233
					273,932	255,595
Creditors: Amounts		falling due within	one year	19	(111,284)	(99,777)
Net current	assets				162,648	155,818
Net assets					780,820	767,539
Funds ofthe	charity:
Restricted income funds
Restricted funds				20	349,241	343,450
Unrestricted	income	funds
Unrestricted	funds				431,579	424,089
Total funds				20	780,820	767,539

					Unrestricted	Unrestricted
					funds
							Restricted	Total	Total
					General		funds	2022	2021
					f
Donations and legacies;
	Donations &om	companies,		trusts
	and singular proceeds						5,200	5,200
	Donations from	individuals			1,636		2,333	3,969	174
	County levy				8,804			8,804	12,062
Grants, including		capital	grants;
	UK Government	grants			10,667			10,667	20,636
	Cumbria County	Council grant			20,000			20,000	20,000
					41,107		7,533	48,640	52,872
3	Income from	charitable		activities
					Unrestricted
					funds		Restricted	Total	Total
					General f		fundsf	2022	2021
	Badge sales/Camping		Booklet
	sales					254		254	118
	Facilities income: Ennerdale				16,596			16,596	30
	Jamborees/International						6,793	6,793
	Section activities				1,571			1,571	365
					18,421		6,793	25,214	513
4	Investment income
							Unrestricted
							funds	Total	Total
							General	2022	2021
Interest receivable		and similar		income;
	Interest receivable on		bank	deposits			1,487	1,487	1,929

		Activity
		undertaken	Activity
		directly f,	support f,	costs	2022f	2021
Badge sales/Camping	Booklet sales	68			68	75
Facilities		22,222			22,222	19,119
Depreciation ofEnnerdale
equipment		551			551
Jamboree s/International		8,535			8,535	21,763
Section activities		6,246			6,246	2233
Leader training		908			908	143
Depreciation ofboats	and camping
equipment		150			150	1,799
Covid-19 Recovery Fund Project		2,289			2,289
District First Aid Support Project		7,883			7,883
Support costs				11,163	11,163	10,566
Covid-19 Restart ofScouting Grant						7,137
Covid-19 Costs on cancellation of
EuroJam						2,006
Covid-19 Funding Grant to
Members						8,804
Governance costs				2,345	2,345	1,892
		48,852		13,508	62,360	75,537

				Unrestricted
				funds
					Total	Total
				General	2022	2021
				E
Independent Examiner's		remuneration		1,890	1,890	1,800
AGM expenses						34
Travel and subsistence				455	455	58
				2,345	2,345	1,892
Support costs:					2021	2020
Staff Costs					7,490	7,517
Insurance					862	608
County Office costs					1,898	1,930
Cost ofmeetings					36
Printing, postage, stationery			and telephone		474	148
Other miscellaneous	expenses				248	232
Bank charges					56
Depreciation ofoffice equipment					99	131
					11,163	10,566

11 Independent exa	miner's r	emuneration
			2022	2021
Other fees to examiners
Examination-related	assurance	services	1,890	1,800
Taxation compliance	services		142
			2,032	1,800

13 Tangible fixed ass	ets
			Boats and
	Land and	Office	camping	Facilities
	buHdings	equipment	equipment	equipment	Total
		f.		f.
Cost
At 1 April 2021	455,518	5,695	28,844		490,057
Additions		166		5,508	5,674
At 31 March 2022	455,518	5,861	28,844	5,508	495,731
Depreciation
At 1 April 2021		5,303	28,245		33,548
Charge for the year		99	150	551	800
At 31 March 2022		5,402	28,395	551	34,348
Net book value
At 31March 2022	455,518	459	449	4,957	461,383
At 31March 2021	455,518	392	599		456,509

14 Fixed asset investments	14 Fixed asset investments
		2022	2021
Other investments		156,789	155,212
Other investments
		Cash held in
		bondsf	Totalf
Cost or Valuation
At 1 April 2021		155,212	155,212
Additions		1,577	1,577
At 31 March	2022	156,789	156,789
Net book value
At 31 March	2022	156,789	156,789
At 31 March	2021	155,212	155,212
15 Stock
		2022	2021
Finished goods		1,999	138
16 Debtors
		2022f	2021
Trade debtors		948
Prepayments	and accrued income	1,546	780
Other debtors		8,296	6,595
		10,790	7,375

17 Curre	nt asset investments
		2022	2021
			f,
Cash deposits		79,949	74,849
18 Cash	and cash equivalents
		2022	2021
			f,
Cash at bank		4,493	83,233
Short-term	deposits	176,701	90,000
		181,194	173,233

19 Credi	tors: amounts falling due within one yea	r
		2022	2021
		f.
Trade creditors		992	1,813
Payments	on account	15,260	11,912
Other creditors		91,801	79,236
Accruals		3,231	6,816
		111,284	99,777

20 Funds
						Balance at
		Balance at 1	Incoming	Resources		31March
		April 2021	resources	expended f	Transfers	2022
Unrestricted funds
General
Accumulated	reserve	77,895	33,163	(30,903)	392	80,547
Designated
Boat fund		300				300
Ennerdale Camp Site Fund		112,068				112,068
Other tangible	fixed assets	991		(150)	(392)	449
Facilities Improvements		86,783	27,852	(22,772)		91,863
International		67,705				67,705
Operating cost reserve		50,000				50,000
Development	Initiatives	25,000				25,000
Dragnet fund		3,347	300			3,647
		346,194	28,152	(22,922	(392)	351,032
Total unrestricted funds		424,089	61,315	(53,825)		431,579
Restricted funds
Ennerdale Project World Scout Jamboree 2023		343,450	14,326	~(8,535		343,450 5,791
Total restricted	funds	343,450	14,326	(8,535)		349,241
Total funds		767,539	75,641	(62,3603		780,820

							Balance at
				Balance at 1	Incoming	Resources	31March
				April 2020 f	resources f	expended f	2021
Unrestricted	funds
General
Accumulated		reserve		75,496	34,979	(32,580)	77,895
Designated
Boat fund				300			300
Ennerdale	Camp Site Fund			112,068			112,068
Boats				1,600		(1,600)
Other tangible		fixed assets		1,321		(330)	991
Facilities	Improvements			85,236	20,666	(19,119)	86,783
International				89,468		(21,763)	67,705
Operating	cost reserve			50,000			50,000
Development		Initiatives		25,000			25,000
Dragnet fund				3,422	70	(145)	3,347
				368,415	20,736	(42,957)	346,194
Total unrestricted			funds	443,911	55,715	(75,537)	424,089
Restricted
Ennerdale	Project			343,450			343,450
Total funds				787,361	55,715	(75,537)	767,539

					Total funds at
		Unrestricted	funds	Restricted	31March
		General f	Designated	funds	2022
Tangible	fixed assets	459	117,474	343,450	461,383
Fixed asset investments			156,789		156,789
Current	assets	185,249	82,892	5,791	273,932
Current	liabilities	(105,161)	(6,123)		(111,284)
Total net assets		80,547	35i,032	349,241	780,820
					Total funds at
		Unrestricted	funds	Restricted	31March
		General	Designated f.	fundsf	2021f
Tangible	fixed assets		I l3,059	343,450	456,509
Fixed asset investments			155,212		155,212
Current	assets	177,672	77,923		255,595
Current	liabilities	(99,777)			(99,777)
Total net assets		77,895	346,194	343,450	767,539