EAST LANCASHIRE COUNTY SCOUT COUNCIL
REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025
EAST LANCASHIRE COUNTY SCOUT COUNCIL
Contents of the Report and Accounts For the Year Ended 31 March 2025
| 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 2025
CHARITY INFORMATION
President: - Trustees: M Vercoe Chair C Taylor Lead Volunteer R Mason Youth Lead A Patton Treasurer C Fishwick C Thomas 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 2025
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,
The Trustee Board consists of Ex-officio Trustees, Appointed Trustees and Co-opted Trustees. Appointed Trustees are appointed by vote at the annual general meeting following on open selection process. Full information can be found at: - https://eastlancashirescouts.org.uk/downloads/2024 trustees/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 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, staff and volunteers, the trustees continue to review the operating structure, development, resources, income generation and costs of Bowley. Considerable expenditure has taken place this year having been identified as necessary to maintain and improve the structure of the site and to continue to improve facilities and activities offered. This has had the expected, anticipated, draw on the Charities reserves. The review is ongoing.
Page 2
EAST LANCASHIRE COUNTY SCOUT COUNCIL TRUSTEES REPORT FOR THE YEAR ENDED 31 MARCH 2025
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 2025 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 9[th] July 2025 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 2025, which are set out on pages 5 to 10.
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: 11[th] July 2025
Page 4
EAST LANCASHIRE COUNTY SCOUT COUNCIL BALANCE SHEET AS AT 31 MARCH 2025
| 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 Creditors: amounts falling due after more than one year Other loan FUNDS General Funds Restricted Funds Total Funds |
£ 989 10,756 145,036 |
2025 £ 141,371 79,011 |
£ 950 17,602 221,169 |
2024 £ 148,484 238,839 |
|---|---|---|---|---|
| 156,781 77,770 |
239,721 882 |
|||
| 220,382 20,000 |
387,323 - |
|||
| 200,382 | 387,323 | |||
| 178,278 22,104 |
350,130 37,193 |
|||
| 200,382 | 387,323 |
Approved by the trustees on 9[th] July 2025 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 2025
| Note INCOMING RESOURCES Membership subscriptions 5 Interest received Donations 6 Jamborees and expeditions Friends of Bowley 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 Deficit on 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 |
2025 General Funds £ 2025 Restricted Funds £ 37,826 - 3,596 - 179 - - 9,834 - 1,340 467 - - - |
2025 Total Funds £ 2024 Total Funds £ 37,826 35,338 3,596 4,058 179 2,725 9,834 47,977 1,340 290 467 680 - 14,266 |
|---|---|---|
| 42,068 11,174 |
53,242 105,334 |
|
| - 25,105 - 622 - - 186,616 - 1,662 - 3,734 - 4,255 - 1,124 - 1,924 - 1,200 - 298 - 286 102 12,583 - |
25,105 63,565 622 100 - 411 186,616 - 1,662 2,821 3,734 7,062 4,255 1,372 1,124 914 1,924 1,695 1,200 1,767 298 158 388 1,219 12,583 12,386 |
|
| 213,682 25,829 |
239,511 93,470 |
|
| 125 - 500 - 47 - |
125 844 500 297 47 1,157 |
|
| 672 - |
672 2,298 |
|
| 214,354 25,829 |
240,183 95,768 |
|
| - - (172,286) (14,655) 434 (434) 350,130 37,193 |
9,566 (186,941) - - - 387,323 377,757 |
|
| 178,278 22,104 |
200,382 387,323 |
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 2025
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 2025
2. Fixed Assets
| 2. Fixed Assets | |||
|---|---|---|---|
| Land and Buildings £ Equipment £ Tractor £ Total £ Cost 1 April 2024 292,525 173,723 23,000 489,248 Additions - 1,570 3,900 5,470 Disposals - - - - 31 March 2025 292,525 175,293 26,900 494,718 Depreciation 1 April 2024 179,515 139,350 21,899 340,764 For Year 6,916 5,392 275 12,583 On Disposals - - - - 31 March 2025 186,431 144,742 22,174 353,347 Net Book Value 31 March 2025 106,094 30,551 4,726 141,371 31 March 2024 113,010 34,373 1,101 148,484 3. Debtors and prepayments 2025 2024 £ £ Bowley site fees 581 10,505 County Camp fees 5,055 - Prepaid expenses 5,120 7,101 10,756 17,602 4. Creditors: amounts falling due within one year 2024 2023 £ £ Membership fees 32,631 - County Camp expenditure 32,600 - Other creditors and accrued expenses 12,539 882 77,770 882 |
Land and Buildings £ Equipment £ Tractor £ Total £ 292,525 173,723 23,000 489,248 - 1,570 3,900 5,470 - - - - |
||
| 292,525 | 175,293 26,900 494,718 |
||
| 179,515 6,916 - |
139,350 21,899 340,764 5,392 275 12,583 - - - |
||
| 186,431 | 144,742 22,174 353,347 |
||
| 106,094 | 30,551 4,726 141,371 |
||
| 113,010 | 34,373 1,101 148,484 |
||
| 2024 £ 10,505 - 7,101 17,602 2023 £ - - 882 882 |
Page 8
EAST LANCASHIRE COUNTY SCOUT COUNCIL NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025
5. Membership Fees
| 5. Membership Fees | ||
|---|---|---|
| Received from Districts Less - Paid to Scout Headquarters Less - Rebate returned to Districts County Levy |
2025 £ 142,364 (103,163) (1,375) 37,826 |
2024 £ 127,858 (91,235) (1,285) |
| 35,338 |
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 £47 for reimbursement of travelling expenses during the year (2024 - £1,006).
Page 9
EAST LANCASHIRE COUNTY SCOUT COUNCIL NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025
8. Bowley Campsite and Training Centre
Income and Expenditure for the year ended 31 March 2025 consisted:
| Income Camp Site Fees Trident Grants and donations Christmas experience Expenditure Staff costs Instructors Training Expenses Volunteer’s refreshments Tractor costs Light, heat and water Stationery and telephone Insurance Professional fees HR and Health & Safety consultancy Cleaning and refuse Repairs, maintenance and refurbishment Activities & equipment Sundry expenses Bowley Trader Sales Cost of Sales (Deficit)/Surplus for year |
£ 46,118 5,251 30 - 1,920 4,733 46,851 2,099 16,965 338 10,759 5,887 131,804 2,710 691 ( 7,779 3,069 ( |
2025 £ 60,824 15,000 5,480 3,526 84,830 276,156 191,326 ) 4710 186,616 ) |
£ 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 1,166 14,266 |
|---|---|---|---|---|
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