EAST LANCASHIRE COUNTY SCOUT COUNCIL
REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2023
EAST LANCASHIRE COUNTY SCOUT COUNCIL
Contents of the Report and Accounts For the Year Ended 31 March 2023
| 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 2023
CHARITY INFORMATION
| President: | - | |
|---|---|---|
| Trustees: | M Hides | Chairman |
| M Harrison | County Commissioner | |
| D Hides | County Secretary | |
| A Patton | County Treasurer | |
| P Whitehead | ||
| C Fishwick | ||
| L Fishwick | ||
| A Mason | ||
| R Mason | ||
| 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 2023
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 can nominate 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.
The trustees view Bowley as a key strategic asset. In consultation with other officials and volunteers, the trustees continue to review the operating structure, development, resources, income generation and costs of Bowley. Considerable expenditure has been identified necessary maintain and improve the structure of the site and to continue to improve facilities and activities offered. When implemented we anticipate an initial draw on the Charities reserves.
Page 2
EAST LANCASHIRE COUNTY SCOUT COUNCIL TRUSTEES REPORT FOR THE YEAR ENDED 31 MARCH 2023
Going concern
The Charity continues to recover from the issues it faced throughout the COVID 19 Pandemic and associated restrictions. Membership numbers continue to recover to pre pandemic levels and campsite usage is also increasing, both of which are very pleasing for the trustees to report but will not fully reflect until the 2024 financial statements.
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 2023 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 15 June 2023 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 2023, 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
20 June 2023
Page 4
EAST LANCASHIRE COUNTY SCOUT COUNCIL BALANCE SHEET AS AT 31 MARCH 2023
| Note Fixed Assets Tangible Fixed Assets 2 Current Assets Stock 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 |
£ 950 24,225 203,623 |
2023 £ 155,417 222,340 |
£ - 21,050 176,450 |
2022 £ 165,474 189,174 |
|---|---|---|---|---|
| 228,798 6,458 |
197,500 8,326 |
|||
| 377,757 - |
354,648 1,000 |
|||
| 377,757 | 353,648 | |||
| 325,654 52,103 |
302,841 50,807 |
|||
| 377,757 | 353,648 |
Approved by the trustees on 15 June 2023 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 2023
| 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 Activities and training Staff costs IT costs Stationery and telephone Insurance Loan interest Sundry expenditure 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 |
2023 General Funds £ 2023 Restricted Funds £ 33,041 - 186 50 306 - - 121,747 - - 2,666 - 20,386 - |
2023 Total Funds £ 2022 Total Funds £ 33.041 27,747 236 54 306 - 121.747 43,976 - 946 2,666 2,456 20,386 3,213 |
|---|---|---|
| 56,585 121,797 |
178,382 78,392 |
|
| 450 120,517 4,912 - 6,716 - 782 - 1,216 - 1,906 - 20 - 1,670 - 12,906 - |
120,967 40,227 4,912 3,120 6,716 6,334 782 318 1,216 1,240 1,906 1,868 20 32 1,670 588 12,906 18,598 |
|
| 30,578 120,517 |
151,095 72,325 |
|
| 2,381 - - - 797 - |
2,381 526 - - 797 - |
|
| 3,178 - |
3,178 526 |
|
| 33,756 120,517 |
154,273 72,851 |
|
| 22,829 1,280 - - (16) 16 302,841 50,807 |
24,109 5,541 - - - - 353,648 348,107 |
|
| 325,654 52,103 |
377,757 353,648 |
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 2023
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 continues to recover from the issues it faced throughout the COVID 19 Pandemic and associated restrictions. Membership numbers continue to recover to pre pandemic levels and campsite usage is also increasing, both of which are very pleasing for the trustees to report but will not fully reflect until the 2024 financial statements.
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.
Grants
The Retail, Hospitality and Leisure Fund grants and funding from the Coronavirus Job Retention Scheme were recognised in these accounts when entitlement was established.
Page 7
EAST LANCASHIRE COUNTY SCOUT COUNCIL NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2022
2. Fixed Assets
| 2. Fixed Assets | ||||
|---|---|---|---|---|
| Land and | ||||
| Buildings | Equipment | Tractor | Total | |
| £ | £ | £ | £ | |
| Cost | ||||
| 1 April 2022 | 297,525 | 165,421 |
23,000 | 485,946 |
| Additions | - | 2,849 |
- | 2,849 |
| Disposals | - | - |
- | - |
| 31 March 2023 | 297,525 | 168,270 |
23,000 | 488,795 |
| Depreciation | ||||
| 1 April 2022 | 170,683 | 128,746 |
21,043 | 320,472 |
| For Year | 6,916 | 5,501 |
489 | 12,906 |
| On Disposals | - | - |
- | - |
| 31 March 2023 | 177,599 | 134,247 | 21,532 | 333,378 |
| Net Book Value | ||||
| 31 March 2023 | 119,926 | 34,023 |
1,468 | 155,417 |
| 31 March 2022 | 126,842 | 36,675 |
1,957 | 165,474 |
| 3. Creditors: amounts falling due within one | year | |||
| 2023 | 2022 | |||
| £ | £ | |||
| Other loan | 1,000 | 1,000 | ||
| Membership fees | - | - | ||
| Other creditors and accrued expenses | 5,548 | 7,326 | ||
| 6,548 | 8,326 |
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 2023
5. Trustees Expenses
The trustees do not receive any remuneration. The trustees claimed £797 for reimbursement of travelling expenses during the year (2022 - £Nil).
6. Bowley Campsite and Training Centre
Income and Expenditure for the year ended 31 March 2023 consisted:
| £ Income Camp Site Fees Trident Donations Christmas experience Coronavirus Job Retention Scheme Sundry income Expenditure Staff costs 6,881 Instructors 7,935 Training - Expenses - Tractor costs 2,077 Light, heat and water 18,820 Stationery and telephone 543 Insurance 16,419 Cleaning and refuse 9,630 Repairs and maintenance 6,971 Activities & equipment 948 Sundry expenses 1,736 Bowley Trader Grant – Retail, Hospitality and Leisure Fund Surplus for year |
2023 £ 75,878 13,756 - 996 - 30 90,660 71,960 18,700 1,686 20,386 - 20,386 |
£ 6,334 5,253 - - 3,424 6,799 694 15,771 6,399 8,493 2,126 1,145 |
2022 £ 38,491 13,914 2,300 - 946 - 55,651 56,438 (787 ) - (787 ) 4,000 3,213 |
|---|---|---|---|
Page 9