## **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|
|---|---|---|---|---|
Page 10