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2021-03-31-accounts

Scouts EAST LANCASHIRE COUNTY SCOUT COUNCIL REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2021

EAST LANCASHIRE COUNTY SCOUT COUNCIL

Contents of the Report and Accounts For the Year Ended 31 March 2021

Page
Trustees Report 1
Independent Examiners Report 4
Balance Sheet 5
Statement of Financial Activities 6
Notes to the Accounts 7

EAST LANCASHIRE COUNTY SCOUT COUNCIL TRUSTEES REPORT FOR THE YEAR ENDED 31 MARCH 2021

CHARITY INFORMATION

President: -
Trustees: M Hides Chairman
M Harrison County Commissioner
D Hides County Secretary
A Patton County Treasurer
A Carling County Youth Commissioner
G Cox
C Fishwick
O Cockcroft
L Fishwick
I Macdonald
R Marshall
B Walsh
O Cooper
R Chapman
C Taylor
L Imeson
Principal Address: County Office
Bowley Scout Camp
Dean Lane
Gt Harwood
Blackburn BB6 7UN
Independent
Examiner: Steven A Smith ACA
Bankers: Barclays Bank Plc
Marsden Building Society
Registered Charity: 521711
Scout Association
Registered No: 128

Page 1

EAST LANCASHIRE COUNTY SCOUT COUNCIL TRUSTEES REPORT FOR THE YEAR ENDED 31 MARCH 2021

The East Lancashire County Scout Council is a trust established under the Policy, Organisation and Rules of The Scout Association. These rules are common to all Scout Counties.

Trustees

The trustees, who are detailed on page 1 of this report, hold office due to their membership of the County Executive Committee.

The County Commissioner is appointed by The Scout Association. The County Commissioner nominates the County Chairman and six other trustees. These nominations are approved at the annual general meeting of the County Scout Council. The county youth commissioner is an ex-officio member of the Executive Committee. All other trustees are elected annually at the annual general meeting.

Aims

The County Scout Council continues to support Scouting within the Scout County of East Lancashire and is responsible for the operation of Bowley Campsite and Training Centre.

Full details of developments and achievements are given in the annual report issued with these financial statements.

The trustees believe that they have complied with the duty in section 17 of the Charities Act 2011 to have due regard to public benefit guidance published by the Charity Commission.

Reserves

Most of the charity’s income consists of grants, donations, membership subscriptions and any surplus generated by the campsite. Other than membership subscriptions this income is not guaranteed. The trustees recognise, therefore, the needs to hold reserves to cover any fluctuations in income and to allow the charity to continue to meet its aims.

The trustees consider it prudent to hold unrestricted reserves to cover one year’s expenditure, including necessary continuing expenditure at Bowley if the site could not generate any income. The trustees are aware that outside influences can lead to the temporary closure of the site. The trustees continue to explore new and additional sources of income to achieve and maintain this level of reserves.

Page 2

EAST LANCASHIRE COUNTY SCOUT COUNCIL TRUSTEES REPORT FOR THE YEAR ENDED 31 MARCH 2021

Going concern

The charity has been severely affected by the Coronavirus pandemic. All face-to-face Scouting was suspended in March 2020, which included the closure of our campsite, leading to a severe reduction in income in the year ended 31 March 2021. Membership numbers have decreased, which has led to a substantial reduction in membership fees in the year to 31[st] March 2022. Income from our campsite in the year to 31[st] March 2022 remains uncertain. There are certain fixed costs applicable to both County and our camp site.

The trustees and officials have reviewed all costs and taken steps to reduce expenditure where possible. The trustees have taken advantage of available Government funding from the Retail, Hospitality and Leisure Fund, and we continue to review any further available funding. Advantage has also been taken of the Coronavirus Job Retention Scheme.

Given the reserves and resources available, the Trustees consider it appropriate to prepare the accounts on the going concern basis. These accounts do not include any adjustments which may be necessary if the going concern basis were not appropriate.

Statement of Trustees’ Responsibilities

The trustees are responsible for keeping accounting records which disclose with reasonable accuracy the financial position of the charity and which enable them to ensure that the financial statements comply with applicable law. They are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees have been responsible for the preparation of the annexed financial statements for the year ended 31 March 2021 which give a true and fair view of the financial activities during the year and of its financial position at that date. March

Approved by the trustees on 24 June 2021 and signed on their behalf:

M Hides – Chairman

A Patton – Treasurer

Page 3

INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF EAST LANCASHIRE COUNTY SCOUT COUNCIL

I report on the accounts of the trust for the year ended 31 March 2021, which are set out on pages 5 to 9.

Respective responsibilities of trustees and examiner

As the charity’s trustees you are responsible for the preparation of the accounts in accordance with the Charities Act 2011 (“the Act”). You consider that the audit requirements of section 144 of the Act (the Charities Act) do not apply and that an independent examination is needed. It is my responsibility to examine the accounts under section 145 of the Act; to follow the procedures laid down in the General Directions given by the Charity Commission (under section 145(5)(b) of the Act) and to state whether particular matters have come to my attention.

Basis of independent examiners report

My examination was carried out in accordance with the General Directions given by the Charity Commission. 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, and consequently I do not express an audit opinion on the view given by the accounts.

Independent examiners statement

In the course of my examination, no material matters have come to my attention which gives me cause to believe that in any material respect:

I have no concerns and have come across no other matters in connection with my examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Steven A Smith ACA Independent Examiner

25 June 2021

Page 4

EAST LANCASHIRE COUNTY SCOUT COUNCIL BALANCE SHEET AS AT 31 MARCH 2021

Note
Fixed Assets
Tangible Fixed Assets
2
Current Assets
Stock
Debtor – Retail, Hospitality and
Leisure Fund Grant
Debtors and prepayments
Cash at bank and in hand
Current Liabilities
Creditors: amounts falling due
within one year
3
Creditors: amounts falling due
after more than one year
Other loan
FUNDS
General Funds
Restricted Funds
Total Funds		 £
-
12,500
15,173
184,258		 2021
£
181,567
168,540		 £
2,984
25,000
15,685
116,291		 2020
£
198,737
147,146
211,931
43,391		 159,960
12,814
350,107
2,000		 345,883
3,000
348,107 342,883
301,062
47,045		 308,348
34,535
348,107 342,883

Approved by the trustees on 24 June 2021 and signed on their behalf:

M Hides – Chairman A Patton – Treasurer

Page 5

EAST LANCASHIRE COUNTY SCOUT COUNCIL STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2021

Note
INCOMING RESOURCES
Membership subscriptions
Interest received
Donations
4
Jamborees and expeditions
Coronavirus Job Retention Scheme
Sundry income
Surplus on Bowley
6
Total incoming resources
RESOURCES EXPENDED
Charitable Activities
Jamborees and expeditions
Network, Explorers &YL
Activities and training
Staff costs
IT costs
Stationery and telephone
Insurance
Loan interest
Sundry expenditure
Deficit on Bowley
Depreciation
Administration Expenses
Professional fees
Meeting expenses
Officials’ expenses
5
Total Resources Expended
Net Incoming Resources
Net Resources Expended
Transfer between funds
Total Funds Brought Forward
Total Funds Carried Forward		 2021
General
Funds
£
2021
Restricted
Funds
£
41,208
-
10
10
-
-
-
13,498
3,109
-
438
-
-
-		 2021
Total
Funds
£
2020
Total
Funds
£
41,208
39,790
20
118
-
794
13,498
53,474
3,109
-
438
70
-
26,111
44,765
13,508		 58,273
120,357
-
998
-
-
677
-
6,358
-
376
-
954
-
1,878
-
70
-
1,514
-
20,198
-
19,473
-		 998
98,798
-
653
677
1,004
6,358
6,757
376
446
954
896
1,878
1,964
70
75
1,514
1,860
20,198
-
19,473
18,772
51,498
998		 52,496
131,225
553
-
-
-
-
-		 553
2,712
-
672
-
747
553
-		 553
4,131
52,051
998		 53,049
135,356
-
12,510
7,286
-
-
-
308,348
34.535		 12,510
30,313
7,286
45,312
-
-
342,883
357,882
301,062
47,075		 348,107
342,883

The notes on pages 7 to 10 form part of these accounts

Page 6

EAST LANCASHIRE COUNTY SCOUT COUNCIL NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2021

1. Accounting Policies

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) ‘Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015)’, Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.

Going concern

The charity has been severely affected by the Coronavirus pandemic. All face-toface Scouting was suspended in March 2020, which included the closure of our campsite, leading to a severe reduction in income in the year ended 31 March 2021. Membership numbers have decreased, which has led to a substantial reduction in membership fees in the year to 31[st] March 2022. Income from our campsite in the year to 31[st] March 2022 remains uncertain. There are certain fixed costs applicable to both County and our camp site.

The trustees and officials have reviewed all costs and taken steps to reduce expenditure where possible. The trustees have taken advantage of available Government funding from the Retail, Hospitality and Leisure Fund, and we continue to review any further available funding. Advantage has also been taken of the Coronavirus Job Retention Scheme.

Given the reserves and resources available, the Trustees consider it appropriate to prepare the accounts on the going concern basis. These accounts do not include any adjustments which may be necessary if the going concern basis were not appropriate.

Income

Income is recognised in these accounts when receivable.

Depreciation

Depreciation is provided at the following rates, to write off the assets over their anticipated useful lives:

Buildings 2% and 4% on cost Equipment 15% on reducing balance Tractor and Trailer 25% on reducing balance

Stock

Stock is valued at the lower of cost and net realisable value, after making allowance for obsolete stock.

Page 7

EAST LANCASHIRE COUNTY SCOUT COUNCIL NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2021

Grants

The Retail, Hospitality and Leisure Fund grants and funding from the Coronavirus Job Retention Scheme have been recognised in these accounts when entitlement was established.

2. Fixed Assets

2. Fixed Assets
Land and
Buildings Equipment Tractor Total
£ £ £ £
Cost
1 April 2020 297,525
160,613		 23,000 481,138
Additions -
2,303		 - 2,303
Disposals -
-		 - -
31 March 2021 297,525 162,916 23,000 483,441
Depreciation
1 April 2020 146,851
116,029		 19,521 282,401
For Year 11,916
6,687		 870 19,473
On Disposals -
-		 - -
31 March 2021 158,767
122,716		 20,391 301,874
Net Book Value
31 March 2021 138,758
40,200		 2,609 181,567
31 March 2020 150,674
44,584		 3,479 198,737
3. Creditors: amounts falling due within one year
2021 2020
£ £
Other loan 1,000 1,000
Membership fees 35,075 -
Other creditors 7,316 11,814
43,391 12,814

4. Donations

The trustees are grateful for all donations received, from both individuals and organisations, in support of Scouting in East Lancashire.

Page 8

EAST LANCASHIRE COUNTY SCOUT COUNCIL NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2021

5. Trustees Expenses

The trustees do not receive any remuneration. Included in officials’ expenses are payments to trustees amounting to £Nil (2020 - £747). These payments are travelling expenses and reimbursement of stationery and telephone costs.

6. Bowley Campsite and Training Centre

Income and Expenditure for the year ended 31 March 2021 consisted:

£
Income
Camp Site Fees
Trident
Donations
Christmas experience
Coronavirus Job Retention
Scheme
Sundry income
Expenditure
Staff costs
6,358
Instructors
-
Training
-
Expenses
-
Tractor costs
1,382
Light, heat and water
10,090
Stationery and telephone
439
Insurance
16,873
Cleaning and refuse
3,077
Repairs and maintenance
3,079
Activities & equipment
-
Sundry expenses
774
Bowley Trader (2021 -
stock written off)
Grant – Retail, Hospitality and
Leisure Fund
(Deficit)/Surplus for year		 2021
£
1,532
7,017
700
-
3,109
-
12,358
42,072
(29,714 )
(2,984
)
(32,698 )
12,500
(20,198 )
£
8,926
8,748
2,392
317
2,392
20,193
1,110
16,643
14,119
8,843
3,868
2,532		 2020
£
72,881
8,750
4,650
1,080
-
109
87,470
89,629
89,629
(2,159 )
3,270
1,111
25,000
26,111

Page 9