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.
Page 8
## **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 )|
|---|---|---|---|
Page 9