Scouts EAST LANCASHIRE COUNTY SCOUT COUNCIL REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2022
EAST LANCASHIRE COUNTY SCOUT COUNCIL
Contents of the Report and Accounts For the Year Ended 31 March 2022
| 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 2022
CHARITY INFORMATION
President: - Trustees: M Hides Chairman M Harrison County Commissioner D Hides County Secretary A Patton County Treasurer A Carling G Cox C Fishwick L Thompson L Fishwick J Macdonald R Marshall E Ellis A Mason R Chapman R Mason L Imeson B Whitehead 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 2022
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 its campsite. Other than membership subscriptions this income is not guaranteed. Membership subscriptions vary year on year. 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 2022
Going concern
The charity has been severely affected by the Coronavirus pandemic. All face-to-face Scouting was suspended in March 2020, continuing into 2021. The 2021 annual census showed a decrease in membership numbers, leading to a substantial reduction in membership fees in the year to 31[st] March 2022. The 2022 census shows an encouraging, if partial, recovery in membership. Our campsite fully opened post year end and bookings are encouraging. There are certain fixed costs applicable to both County and our camp site.
The trustees and officials continue review all costs and have taken steps to reduce expenditure where possible. The trustees have taken advantage of available Government funding from the Retail, Hospitality and Leisure Fund. Advantage was also taken of the Coronavirus Job Retention Scheme until July 2021.
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 2022 which give a true and fair view of the financial activities during the year and of its financial position at that date.
Approved by the trustees on 22 June 2022 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 2022, 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:
-
the accounting records were not kept in accordance with section 10 of the act; or
-
the accounts did not accord with the accounting records; or
-
the accounts did not comply with the applicable requirements concerning the form and contents of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.
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
1 July 2022
Page 4
EAST LANCASHIRE COUNTY SCOUT COUNCIL BALANCE SHEET AS AT 31 MARCH 2022
| 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 |
£ - - 21,050 176,450 |
2022 £ 165,474 189,174 |
£ - 12,500 15,173 184,258 |
2021 £ 181,567 168,540 |
|---|---|---|---|---|
| 197,500 8,326 |
211,931 43,391 |
|||
| 354,648 1,000 |
350,107 2,000 |
|||
| 353,648 | 348,107 | |||
| 302,841 50,807 |
301,062 47,045 |
|||
| 353,648 | 348,107 |
Approved by the trustees on 22 June 2022 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 2022
| 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 |
2022 General Funds £ 2022 Restricted Funds £ 27,747 - 41 13 - - - 43,976 946 - 2,456 - 3,213 - |
2022 Total Funds £ 2021 Total Funds £ 27,747 41,208 54 20 - - 43,976 13,498 946 3,109 2,456 438 3,213 - |
|---|---|---|
| 34,403 43,989 |
78,392 58,273 |
|
| - 40,227 - - 3,120 - 6,334 - 318 - 1,240 - 1,868 - 32 - 588 - - - 18,598 - |
40,227 998 - - 3,120 677 6,334 6,358 318 376 1,240 954 1,868 1,878 32 70 588 1,514 - 20,198 18,598 19,473 |
|
| 32,098 40,227 |
72,325 52,496 |
|
| 526 - - - - |
526 553 - - - - |
|
| 526 - |
526 553 |
|
| 32,624 40,227 |
72,851 53,049 |
|
| 1,779 3,762 - - - - 301,062 47,045 |
5,541 12,510 - 7,286 - - 348,107 342,883 |
|
| 302,841 50,807 |
353,648 348,107 |
The notes on pages 7 to 9 form part of these accounts
Page 6
EAST LANCASHIRE COUNTY SCOUT COUNCIL NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2022
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, continuing into 2021. The 2021 annual census showed a decrease in membership numbers, leading to a substantial reduction in membership fees in the year to 31[st] March 2022. The 2022 census shows an encouraging, if partial, recovery in membership. Our campsite fully opened post year end and bookings are encouraging. There are certain fixed costs applicable to both County and our camp site.
The trustees and officials continue review all costs and have taken steps to reduce expenditure where possible. The trustees have taken advantage of available Government funding from the Retail, Hospitality and Leisure Fund. Advantage was also taken of the Coronavirus Job Retention Scheme until July 2021.
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 2022
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 2021 | 297,525 | 162,916 |
23,000 | 483,441 |
| Additions | - | 2,505 |
- | 2,505 |
| Disposals | - | - |
- | - |
| 31 March 2022 | 297,525 | 165,421 | 23,000 | 485,946 |
| Depreciation | ||||
| 1 April 2021 | 158,767 | 122,716 |
20,391 | 301,874 |
| For Year | 11,916 | 6,030 |
652 | 18,598 |
| On Disposals | - | - |
- | - |
| 31 March 2022 | 170,683 | 128,746 | 21,043 | 320,472 |
| Net Book Value | ||||
| 31 March 2022 | 126,842 | 36,675 |
1,957 | 165,474 |
| 31 March 2021 | 138,758 | 40,200 |
2,609 | 181,567 |
| 3. Creditors: amounts falling due within one | year | |||
| 2022 | 2021 | |||
| £ | £ | |||
| Other loan | 1,000 | 1,000 | ||
| Membership fees | - | 35,075 | ||
| Other creditors | 7,326 | 7,316 | ||
| 8,326 | 43.391 |
4. Donations
The trustees are grateful for all donations received, from both individuals and organisations, in support of Scouting in East Lancashire.
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EAST LANCASHIRE COUNTY SCOUT COUNCIL NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2022
5. Trustees Expenses
The trustees do not receive any remuneration. The trustees have not claimed any expenses payments during the year (2021 - £Nil).
6. Bowley Campsite and Training Centre
Income and Expenditure for the year ended 31 March 2022 consisted:
| £ Income Camp Site Fees Trident Donations Christmas experience Coronavirus Job Retention Scheme Sundry income Expenditure Staff costs 6,334 Instructors 5,253 Training - Expenses - Tractor costs 3,424 Light, heat and water 6,799 Stationery and telephone 694 Insurance 15,771 Cleaning and refuse 6,399 Repairs and maintenance 8,493 Activities & equipment 2,126 Sundry expenses 1,145 ( Bowley Trader (2021 - stock written off) ( Grant – Retail, Hospitality and Leisure Fund Surplus/(Deficit) for year |
2022 £ 38,491 13,914 2,300 - 946 - 55,651 56,438 787 ) - 787 ) 4,000 3,213 |
£ 6,358 - - - 1,382 10,090 439 16,873 3,077 3,079 - 774 |
2021 £ 1,532 7,017 700 - 3,109 - 12,358 42,072 (29,714 ) (2,984 ) (32,698 ) 12,500 (20,198 ) |
|---|---|---|---|
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