EAST LANCASHIRE COUNTY SCOUT COUNCIL
REPORT AND ACCOUNTS
FOR THE YEAR ENDED 31 MARCH 2024
EAST LANCASHIRE COUNTY SCOUT COUNCIL
Contents of the Report and Accounts For the Year Ended 31 March 2024
| 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 2024
CHARITY INFORMATION
| President: | - | |
|---|---|---|
| Trustees: | M Vercoe | Chair |
| C Taylor | Lead Volunteer | |
| R Mason | Youth Lead | |
| A Patton | Treasurer | |
| C Brown | ||
| L Duxbury | ||
| A Fielding | ||
| C Fishwick | ||
| L Fishwick | ||
| I Macdonald | ||
| C Thomas | ||
| C Whiston | ||
| P Whitehead | ||
| County Secretary: | M Walton | |
| 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 2024
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, held office due to their membership of the County Executive Committee.
With effect from the 2024 annual general meeting there will be changes to the Trustee Board including membership and term limits. The Board will consist of Ex-officio Trustees, Appointed Trustees and Co-opted Trustees. Appointed Trustees will be appointed by vote at the annual general meeting following on open selection process. Full information can be found at: https://eastlancashirescouts.org.uk/downloads/2024trustees/Open%20Selection%20Process%20Guide%20v1.0.pdf
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 the 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 to 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 2024
Going concern
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 2024 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 25 June 2024 and signed on their behalf:
M Vercoe – Chair
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 2024, 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
Dated: 9 July 2024
Page 4
EAST LANCASHIRE COUNTY SCOUT COUNCIL BALANCE SHEET AS AT 31 MARCH 2024
| Note Fixed Assets Tangible Fixed Assets 2 Current Assets Stock Debtors and prepayments 3 Cash at bank and in hand Current Liabilities Creditors: amounts falling due within one year 4 FUNDS General Funds Restricted Funds Total Funds |
£ 575 17,602 222,719 |
2024 £ 148,484 240,014 |
£ 950 24,225 203,623 |
2023 £ 155,417 222,340 |
|---|---|---|---|---|
| 240,896 882 |
228,798 6,458 |
|||
| 388,498 | 377,757 | |||
| 351,305 37,193 |
325,654 52,103 |
|||
| 388,498 | 377,757 |
Approved by the trustees on 25 June 2024 and signed on their behalf:
M Vercoe – Chair A Patton – Treasurer
Page 5
EAST LANCASHIRE COUNTY SCOUT COUNCIL STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2024
| Note INCOMING RESOURCES Membership subscriptions 5 Interest received Donations 6 Jamborees and expeditions Friends of Bowley - 500 Club Sundry income Surplus on Bowley 8 Total incoming resources RESOURCES EXPENDED Charitable Activities Jamborees and expeditions Friends of Bowley - 500 Club prizes Friends of Bowley Activities and training Staff costs Development Days IT costs Stationery and telephone Insurance Loan interest Sundry expenditure Depreciation Administration Expenses Professional fees Meeting expenses Officials’ expenses 7 Total Resources Expended Net Incoming Resources Net Resources Expended Transfer between funds Total Funds Brought Forward Total Funds Carried Forward |
2024 General Funds £ 2024 Restricted Funds £ 35,338 - 3,676 382 2,725 - - 47,977 - 290 650 30 15,441 - |
2024 Total Funds £ 2023 Total Funds £ 35,338 33.041 4,058 236 2,725 306 47,977 121.747 290 - 680 2,666 15,441 20,386 |
|---|---|---|
| 57,830 48,679 |
106,509 178,382 |
|
| 85 63,480 - 100 402 9 2,821 - 7,062 - 1,372 - 914 - 1,695 - 1,767 - 158 - 1,219 - 12,386 - |
63,565 120,967 100 - 411 - 2,821 4,912 7,062 6,716 1,372 - 914 782 1,695 1,216 1,767 1,906 158 20 1,219 1,670 12,386 12,906 |
|
| 29,881 63,589 |
93,470 151,095 |
|
| 844 - 297 - 1,157 - |
844 2,381 297 - 1,157 797 |
|
| 2,298 - |
2,298 3,178 |
|
| 32,179 63,589 |
95,768 154,273 |
|
| 25,651 - - 14,910 - - 325,654 52,103 |
25,651 24,109 14,910 - - - 377,757 353,648 |
|
| 351,305 37,193 |
388,498 377,757 |
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 2024
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
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 2024
2. Fixed Assets
| 2. Fixed Assets | |||
|---|---|---|---|
| Land and Buildings £ Equipment £ Tractor £ Total £ Cost 1 April 2023 297,525 168,270 23,000 488,795 Additions - 5,453 - 5,453 Disposals 5,000 - - 5,000 31 March 2024 292,525 173,723 23,000 489,248 Depreciation 1 April 2023 177,599 134,247 21,532 333,378 For Year 6,916 5,103 367 12,386 On Disposals 5,000 - - 5,000 31 March 2024 179,515 139,350 21,899 340,764 Net Book Value 31 March 2024 113,010 34,373 1,101 148,484 31 March 2023 119,926 34,023 1,468 155,417 3. Debtors and prepayments 2024 2023 £ £ Bowley site fees 10,505 20,300 Prepaid expenses 7,101 3,925 17,602 24,225 4. Creditors: amounts falling due within one year 2024 2023 £ £ Other loan - 1,000 Membership fees - - Other creditors and accrued expenses 882 5,548 882 6,548 |
Land and Buildings £ Equipment £ Tractor £ Total £ 297,525 168,270 23,000 488,795 - 5,453 - 5,453 5,000 - - 5,000 |
||
| 292,525 | 173,723 23,000 489,248 |
||
| 177,599 6,916 5,000 |
134,247 21,532 333,378 5,103 367 12,386 - - 5,000 |
||
| 179,515 | 139,350 21,899 340,764 |
||
| 113,010 | 34,373 1,101 148,484 |
||
| 119,926 | 34,023 1,468 155,417 |
||
| 2023 £ 20,300 3,925 24,225 2023 £ 1,000 - 5,548 6,548 |
Page 8
EAST LANCASHIRE COUNTY SCOUT COUNCIL NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024
5. Membership Fees
| 5. Membership Fees | ||
|---|---|---|
| Received from Districts Less - Paid to Scout Headquarters Less - Rebate returned to Districts County Levy |
2024 £ 127,858 91,235 1,285 35,338 |
2023 £ 117,146 82,903 1,202 |
| 33,041 |
6. Donations
The trustees are grateful for all donations received, from both individuals and organisations, in support of Scouting in East Lancashire.
7. Trustees Expenses
The trustees do not receive any remuneration. The trustees claimed £1,006 for reimbursement of travelling expenses during the year (2023 - £797).
Page 9
EAST LANCASHIRE COUNTY SCOUT COUNCIL NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024
8. Bowley Campsite and Training Centre
Income and Expenditure for the year ended 31 March 2024 consisted:
| Income Camp Site Fees Trident Donations Christmas experience Sundry income Expenditure Staff costs Instructors Training Expenses Volunteer’s refreshments Tractor costs Light, heat and water Stationery and telephone Insurance Professional fees Cleaning and refuse Repairs and maintenance Activities & equipment Sundry expenses Bowley Trader Surplus for year |
£ 10,022 5,478 334 432 692 2,281 17,455 1,366 16,589 954 8,908 23,477 1,060 739 |
2024 £ 83,296 15,000 2,710 1,881 - 102,887 89,787 13,100 2,341 15,441 |
£ 6,881 7,935 - - - 2,077 18,820 543 16,419 - 9,630 6,971 948 1,736 |
2023 £ 75,878 13,756 - 996 30 90,660 71,960 18,700 1,686 20,386 |
|---|---|---|---|---|
Page 10