REGISTERED CHARITY NUMBER: 521712
West Lancashire County Scout Council
Report of the Trustees
and Audited Financial Statements
For the year ended 31 March 2025
Mcmillan & Co LLP
Chartered Accountants and
Statutory Auditor
28 Eaton Avenue
Matrix offi￿ Park
Buckshaw Village
Chorley
Lancashire
PR7 7NA

West Lancashire County Scout Council
Contents of the Financial Statements
forthe year ended 31 March 2025
Page
Report of the Trustees
1 to 12
Report of the Independent Auditors
13 to 15
Statement of Financial Activities
16
Balanco Sheet
17
Cash Flow Statement
18
Notes to the Cash Flow Statement
19
Notes to the Financlal Statemènts
20 to 28

West Lancashire County Scout Council
Report of the Trustees
for the year ended 31 March 2025
The trustees present their report with the financial statements of the charity for the year ended
31 March 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities..
Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the
Financial Reporting Stsndard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January
2019)
Aims
The aim of West Lancashire County Scout Council ("WLCSC") is that of The Scout Association, namely,.
Scouting engages and supports young people in their personal development, empowering them to make a
positive contribution to society. These benefits are available to all young people and are therefore
considered to be a public benefit under Section 4 of the Charities Act 2011.
The method of achieving the Aim of the Scout Association is by providing an enjoyable and attractive
scheme of progressive training. based on the Scout Promise and Law, guided by adult leadership.
Public benefit
The trustees confirm that they have referred to the guidance contained in the Charity Commission's general
guidance on public benefit when reviewing the charity's aims and objectives.
VVLCSC continues to adopt the clear Equal Opportunities Policy of The Scout Association in that no young
person or person volunteering their service shall receive less favourable treatment on the basis of, nor suffer
disadvantage by reason of..
ethnicity
gender
age
sexual orientation
additional needs
nationality
religion
WLCSC continues to embrace the objectives set down in the Equality ACT 2010. There is an ongoing
commitment to enhance access to all areas of the charity's facilities and to make available specialised
equipment within permitted resources. The charity believes that no member with any form of support needs
has been disadvantaged by access to accommodation or other facilities within the overall context of the
potentially hazardous nature of some of the activities. WLCSC welcomes membership from disabled
persons, bearing in mind the aptitudes of the individuals COn￿rned.
The importance of volunteers
WLCSC would not be able to provide the outstanding Scouting opportunities and experiences we do without
all the voluntary help that is freely given, we are extremely fortunate to have so many volunteers giving their
time selflessly for the benefit of Scouting in West Lancashire and we thank them all for their support this
year. Our County would not thrive as it does without the large team of people that are not involved in "front
line" Scouting and work tirelessly behind the scenes to ensure that young people in West Lancashire get the
best Scouting experience possible.
The trustees value very highly the contribution made to the charity by both its paid and volunteer staff and
considers that good communications and relationships with its people and its members to be very important
and makes relevant information available to all. The success of the charity can only be put down to its
people, uniformed and non-uniformed leaders, supporters and of course its young people.
Page 1

West Lancashire County Scout Council
Report of the Trustees
for the year ended 31 March 2025
OBJECTIVES AND ACTIVITIES
Significant activities
WLCSC are a very active, ambitious and forward-thinking county whose heritage has provided solid
foundations and a proud track record. During the year we continued to focus on our Strategic Plan
"Scouting in 2025" which provides a unique opportunity to galvanise our talents and offer a shared vision of
Scouting that continues to be exciting and relevant. Having a plan empowers us to ensure that our efforts
are aligned and we combine our efforts to deliver of long term strategy.
To achieve the plan we aim to focus on the following areas..
to provide a fun, enjoyable, high quality programme to our members.,
to have more well trained, better supported and motivated adult volunteers.,
to provide good quality, practical locations to support our Scouting programme across West Lancashire.,
to ensure Scouting is clearly understood, more visible, trusted, respected and widely seen as playing a
role in today's society.
The County has continued to grow with membership increasing by 2.3 % this year {2024'. 2.9 % ), with total
membership now surpassing our previous highest ever year120171 by 470 members. In 2024125, growth in
our newest Scouting provision Squirrels has continued to be encouraging with an additional 13 Dreys
opened in the year taking our youngest section up to 771 12024-. 593). Our Cubs section has also been
successful with 3.8% growth. We have suffered small falls in Beavers, which will be a focus for future
development, and Scout numbers, likely attributable to the pandemic dip working its way through the age
ranges.
We have continued to see an increase in female members which are at an all time high with 31.60/0 of youth
members and 50.5 % of adults. There are now 14812024.1461 groups with 570 sections in West Lanc8shire
offering a wide range of opportunities and adventures for our members.
Considerable investment has been made in the year in our Development officers with a 40 /0 increase in year
on year spend, bring the team to 3 people who support Districts and Groups with the recruitment and support
of new volunteers. This is a critical investment in our long term success and a key part of our future
strategy.
Another area of focus of spend for the trustees is in training new adventurous activities leaders, trainers and
assessors and additional monies have been set aside to support this programme.
It has been another busy year for our members, with many of them taking part in a very highly successful
week-long international camp "Red Rose 2024" which was hosted and organised by the County in the
Westmorland Showground in the Lake District, attracting over 2,000 participants. Our thanks go to the 600
adult volunteers who ensured the success of this camp.
For the summer of 2025, as well as the World Scout Moot in Portugal, we are planning 6 international trips
for a total of over 300 young people who will be travelling to Malawi, The Baltics, Croatia, The Netherlands,
Belgium and Switzerland with activities including Sailing, Mountain activities and Community Projects.
We have continued to see more young people achieve their top awards and it is wonderful to get everyone
together again at special awards ceremonies to celebrate these incredible achievements.
Our County site at Waddecar has had a very successful year which saw the highest ever revenue and the
campsite made a surplus for the second consecutive year. Activity income improved following the opening
of new activities in 2024, the 'Norwegian Crane, and 'Tin Can Alley,. A further camping pod has been
built during the year, which offers an alternative basic indoor accommodation targeted at group leaders.
Activity days for schools have continued to grow in popularity and increase mid-week income.
Page 2

West Lancashire County Scout Council
Report of the Trustees
for the year ended 31 March 2025
OBJECTIVES AND ACTIVITIES
Significant activities (continued)
To allow more young people to enjoy a wide variety of activities at Waddecar we have run 23 adult courses
in bushcraft, archery, rifle shooting, climbing, high ropes and crossbows and 178 adults have not only learnt
new skills but are now qualified to run these activities for the young people visiting our campsite.
As well as our own members we have welcomed over 1,800 school children from 26 primary schools and 19
secondary schools who have all enjoyed spending time at Waddecar. We have also welcomed over 4,000
young people for their D of E award expeditions. Waddecar isn't just for Scouts in West Lancashire and
over 2,000 Scouts from outside our county have visited and enjoyed our picturesque setting and explored
the local area. We are planning for an increase in "Nights Away" in the year ahead and look forward to
building on the success of recent years with further improvements to our Activity Centre.
Waddecar has continued to develop its plans for a new state-of-the-art accommodation block which will have
80 beds and with the aim of delivering 1 million nights away for young people during the lifetime of the
building. Fund raising for this opportunity has gathered momentum during the year and the trustees are
pleased to have raised and set aside over £560k for this purpose. We expect to receive detailed quotations
for the project with a view to starting work in our 25128 year. We are very grateful for the indications of
support which we have received from sponsors and local businesses.
Strategy 2025-27
For 2025-27 we have adopted a shorter-term focus to our strategy whilst a longer-term strategy is developed
nationally. During the year, 8 members of our County Leadership Team attended the National Scout
conferen￿ to help to shape the next long-term strategy
Out strategy has five pillars..
Supporting safe Scouting, through initiatives covering safe people, safe place and safe programmes.,
Supporting our Programme, through providing a quality programme for all, more nights away than ever
before and increasing outdoor and adventurous activities.,
Supporting our Young people, through enabling them to achieve more top awards than ever before,
improving retention be￿een sections and developing progressive youth leadership opportunities.,
Supporting our Volunteers., through ensuring that they feel valued, empowered and proud of their work,
making volunteering easier and more fun, developing the skills to fulfil their roles and confidence.. and
Supporting our Groups & Districts, through recruiting and developing effective teams and trustee boards,
grow all groups to and ensure that they include all aged 4-14 sections and providing effective
communication.
Safety and safeguarding
The trustees recognise the overriding consideration is the safety and security of young people and their
continued development in accordance with the Purpose and Values of the Scouting Association. Sections
2.5 and 2.6 of the May 2025 updated of POR set out the Safeguarding and Safety Policies which the
trustees have adopted as part of their wider commitment to POR .
Social investments
Whilst no actual monetary financial investment has been made to non-scouting projects. the trustees would
like to point out that the charity supports all young people, not just those in Scouting, and Waddecar is used
by a wide range of organisations which help and encourage young people from all sorts of backgrounds.
Consequently the "investment" made by WLCSC in young people, Scouting or other, should not simply be
viewed in monetsry terms and nor should it be undersold.
Grants, fundraising activities and charitable activities
As a charity we are always looking for fundraising and grant opportunities for our members. In these
financially difficult times we are especially grateful to all those who help in sourcing and completing grant
applications. This year these have allowed us to maintain and replace adventurous land and water activity
equipment and offer new facilities to those using Waddecar. The charity has once again supported West
Lancashire Scouts World Scout Youth Event contingents and is carrying forward a sum of £22,589 (2024".
£15,794) to meet future commitments.
Page 3

West Lancashire County Scout Council
Report of the Trustees
for the year ended 31 March 2025
ACHIEVEMENT AND PERFORMANCE
Investment performance
With the help of our investment managers, Brooks MacDonald, we have summarised our portfolio
performance over the year and the outlook for the future..
After a strong year for equity markets in 2024, global stock markets had a weaker start in Q12025, posting
negative returns in Sterling terms and lagging behind fixed-income assets
At the start of the year, there were high expectations for continued strong performance from the US, driven
by President Trump's tax cuts and deregulation. However, concerns about tariffs and inflation, along with
slower economic growth, tempered that optimism. As a result, some investors shifted their focus away from
the US, favouring markets like the UK, which appeared better value and outperformed the US during the
quarter.
Despite volatile headlines, the broader investment outlook remained, supported by solid fundamentals, such
as expected earnings growth and the potential for intertest rate cuts. Our strategy continues to focus on
staying diversified and well-position for long term opportunities, even amid uncertainty.
Over the year to March 2025 the portfolio returned 6.40/0 net of managers fees (2024.. 9.9Q/o) and at 31 March
2025 our portfolio can be broken down as.,
Overseas equities- 40.5%
Fixed interest - 18.9%
Structured return - 8.0%
UK equities- 19.2%
Alternatives - 9.20/0
Cash & Property- 4.2%
The Brooks MacDonald investment committee remains optimistic about equities overall but is more cautious
about US markets, favouring cheaper regions. While economic risks have grown, there are still positives.,
such as central banks, ability to cut rates and possibly lower energy costs. US investors also continue to
rely on the Federal Reserve as a safety net during downturns. During Q4, European holding (ex UK) were
reduced and we moved to a neutral position from positive in the US.
At the end of March 2025, the portfolio value was £1,786,121 {2024.. £1,711,329) which includes cash funds
held by the investment managers. The value of the investments fell post year end in early April largely due
to the introduction of tariffs by the USA. The trustees point out that the value of the investments has
recovered to above year end levels by the middle of May 2025.
Page 4

West Lancashire County Scout Council
Report of the Trustees
for the year ended 31 March 2025
ACHIEVEMENT AND PERFORMANCE
Investment properties
The investment properties were formally revalued in March 2023 by Charles Parker Bennett & Co Ltd,
Chartered Surveyors, for the sum of £1,020,000 in line with our triennial valuation policy. This compared to
a valuation of £895,000 for the same properties at March 2020. The next valuation is scheduled for March
2026.
In the opinion of the Trustees, the rental properties continue to remain a beneficial investment 2nd the rental
income achieved in the year of some £62,000 (2024.. £58,100), before agents commission and costs of
upkeep etc. gives a very good return and is a very useful income stream in the current economic climate.
Internal and external factors
There are many internal and external factors which will affect the future performance of the charity, our
trustees and County Management Team meet regularly and conduct regular reviews to safeguard our
County.
The investment return has improved in the year but can also be seen as a recovering pace with the inflation
seen in prior years. The effects of the wars in the Middle East and Ukraine, US tariffs, commodity prices,
economic performance and the cost-of-living increases will no doubt continue to affect our income streams in
the coming year and we will continue to monitor our income and cost base closely on a frequent basis.
FINANCIAL REVIEW
Principal funding sourc8S
In the year the charity generated income of some £1,321,000 {2024.. £927,000}, an increase of £394,000.
No one year is ever quite the same as the previous one and when comparing this years, results to last year
the following, amongst other things, needs to be considered.,
County and International Event income has risen by £274,000 this year with the inclusion of £664,000 of
income relating to Red Rose 2024.
Activity centre income at Waddecar has risen by £57,000 (240/0} due to the opening of additional facilities
in the prior year, increased footfall at the centre and inflationary rises to camping and activity fees. This
includes activity fees earned from the Red Rose 2024 event.
Many of the charities activities, including the trips and events noted above, are intended to run at a
break-even result, with support from the charity in the event of unforeseen costs or subsidies such as
hardship funds. In previous years the objective for our Waddecar site has also been to break even each
year. This year the site has been managed to make a small profit which is intended to cover the long-term
replacement of assets on the site. This is budgeted to continue at current levels to aid future project
funding.
One of the principal costs of the charity is investment in supporting districts and groups within the county.
with assistance for recruitment and training of leaders and event planning. These costs, together with the
costs of running the charity are funded by rental income and in the longer term, income from investments.
The results for 2025 showed an overall of a surplus of £173,650 (2024.. £161,627). This is after a decrease
in the performance of investments of £101,000 compared to last year and the underlying increase of
£113,000 is due principally to..
a surplus on the Red Rose 24 event due to increased attendance levels against budget.,
increased returns from Waddecar with more activities and increased shop trading., and
the creation of a County levy of £3.50 per young person which raised £33,000.
Taking the result for the year into account, the total funds of the charity have increased from £3,878,000 to
£4,052,000 this year, a 4.50/0 increase (2024.. 4.70/01. These two years follow the Iwo years post Covid
where total funds fell due principally to weaker investment performance.
The notes to the financial statements provide a more detailed analysis of the incoming resources and
expenditure.
Page 5

West Lancashire County Scout Council
Report of the Trustees
for the year ended 31 March 2025
FINANCIAL REVIEW
Investment policy and objectives
The charity holds investments of some £2.936,000 {2024.' £2,896,000)- This is split as;
£1,702,000 {2024'. £1,691,000) in tradeable securities at market valuation,
£43,000 (2024". £21,000) cash held by investment managers,
£1,020,000 (2024.. £1.020,000) of investment properties at valuation,
and £171,000 {2024: £184,000) of bank bonds held as current assets.
The trustees have the power to invest in such stocks, shares, investments and propety in the UK as they
see fit and in accordance with the Policy, Organisation and Rules ("POR") of The Scout Association and
Charities, legislation.
The trustees engaged Brooks MacDonald as investment managers who operate within guidelines agreed
with the trustees. The trustees have asked the investment managers to consider social, environmental and
ethical criteria when managing the portfolio. They would not wish to hold any investments that knowingly
could be to the detriment of Scouting, although they are mindful that their prime duty is a financial one. The
performance of the portfolio and the investment managers is reviewed against the investment objectives on
a regular basis.
The investment objective is to provide sufficient growth to protect the fund against the effects of inflation in
the medium to long term. This is subject to change should there be any requirement for large capital outlay.
The trustees accept that to achieve the long-term capital growth and a real return over inflation the fund must
be subjected to the risks associated with asset backed investments and investing in business through loans
and equity holdings. The trustees are not averse to the concept of an element of investment risk but wish
the fund to be balanced to reduce the overall effect of that risk.
It should be noted that in arriving at the above, the trustees and investment managers are aware that
WLCSC holds further cash for its short-term needs and investment properties. The trustees have engaged
an independent propety advisor to manage the investment properties, collect the rents and supervise any
necessary maintenance work etc. on behalf of the charity in accordance with guidelines agreed with the
trustees. The investment properties are held both to provide income through the rents and also for their
long-term capital growth.
Page 6

West Lancashire County Scout Council
Report of the Trustees
for the year ended 31 March 2025
FINANCIAL REVIEW
Reserves policy
The County has reviewed and updated the reserves policies in the year and will continue to review this on a
regular basis. The charity's unrestricted funds are held in the General Fund and in the Adventure Trust
Fund as set out on the balance sheet and notes to the financial statements.
Amounts in the General Fund are primarily tied up in propety and equipment used in the County programme
or tied up in assets to generate income in order to meet expenses incurred in running the County. The
Adventure Trust fund is held to promote the challenging expeditions organised periodically by the county for
young people in the groups and units within the county. It is worth pointing out that at any one time the
value of these "tied-up" assets represent, on average, two-thirds to three-quarters of our total reserves.
At the year end the unrestricted funds in the balance sheet are categorised as follows-
2025
2024
Propety and equipment used in providing scouting activities
Adventure Trust
Amounts set aside in income generating assets such as rental
properties and stock market investments to provide a notional
investment return
729,000
24,000
755,000
21,000
2 458,000
2,298,000
Assets "tied-up" in generating income and activities
3,211,000
3,074,000
Set aside designated funding for the new Waddecar
accommodation building
566,000
400,000
Balance of other reserves available to cover general running costs
and the replacement of county assets I'free" assets}
275,000
404,000
Unrestricted Funds
4,052 000
3,878,000
The balance of other reseNes available has decreased in the year due to
the increase in the designated fund for the accommodation block at Waddecar,
the increase in the amount set aside to provide a notional investment return.
Funds Held as Custodian
The charity does not hold any funds as a custodian.
FUTURE PLANS
The charity has numerous strategic goals and objectives to achieve in the medium to long term. This is a
very comprehensive programme and it would not be practicable to list all the objectives, but the main ones
are to increase membership (both young people and adult leaders}, to ensure that Adventurous activity
training and assessment capability is maintained and to make improvements to Waddecar Activity Centre
such that the facilities set very high standards.
The new building for the redevelopment of accommodation at Waddecar received planning permission in the
year and the trustees are keen to start the project once secured funding can be found.
Page 7

West Lancashire County Scout Council
Report of the Trustees
for the year ended 31 March 2025
Future plans Icontinued)
Artists, impression of the new accommodation building planned for Waddecar
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document and charity constitution
WLCSC is registered as a charity in England number 521712.
The rules of the charity are stipulated by the POR of The Scout Association, itself a charity registered in
England (No. 306101) and incorporated by a Royal Charter dated 4 January 1912.
A substantially revised constitution for WLCSC was approved at the Annual General Meeting (AGM) held on
12 September 2024. The revised constitution adopted is taken from POR issued by the Scout Association
in March 2024 edition with an amendment to paragraph 5.6.9.8. These amendments to POR provide new
processes and definitions for Charity Governance. This includes changes to the composition and roles on
the Trustee Board and to the Operational Structure.
Changes include:
the County Executive is replaced by the Trustee Board;
that the Trustee Board will decrease in size as recommended to become a maximum of 12 trustees.,
10 of the trustees are nominated by a sub-committee of the board and approved by the Council at its,
AGM. The remaining two are ex officio members.,
the Chair and Treasurer are appointed by the Council at its AGM. The Deputy Chair and Chairs of
subcommittees are appointed by the board of trustees.
there is no longer 2 secretary to the Board., and
there are also a number of title changes such as the County Commissioner becomes the County Lead
Volunteer.
The amendment to paragraph 5.6.9.8 adopted at the AGM allows for electronic voting (such as email) to be
allowed for decision making of the Trustee Board and its sub-committees when deemed appropriate by the
Chair (for example where a pressing matter arises between meetings). In such instances the number of
votes received must satisfy the requirements for a quorum and the usual voting guidelines apply.
Page 8

West Lancashire County Scout Council
Report of the Trustees
for the year ended 31 March 2025
STRUCTURE, GOVERNANCE AND MANAGEMENT
Organisational structure and decision making (continued)
For ease of administration and when analysing the financial performance of the charity, WLCSC is split into
o "divisions"
One is the "County" which deals with the governance of the charity and the wide range of
support it offers to its members. The other is "Activity Centre" which deals with the operation of the
Waddecar activity centre and where the operation is significant enough to be identified separately.
The management of the business of WLCSC is vested in the trustees which make up the Trustee Board.
These consist of..
2 Ex officio members..
County Lead Volunteer
County Youth Lead
10 Appointed members..
Persons nominated annually by a sub-committee of the Board and approved by the County AGM.
Co-opted members:
Additionally, the Trustee Board has powers to co-opt additional members (who will have particular skills
needed by the Committees>.
The Trustee Board is accountable to the WLCSC which is established in accordance with the Scout
Association's POR and meets annually at the AGM. The WLCSC is chaired by the County President.
The Trustee Board meets at least four times a year. Much of the business is delegated to the Board sub
committees through agreed terms of reference. Reports are presented from these committees to the
Trustee Board to highlight key items of business and when required, Trustee approval.
The management of Operational Scouting within West Lancashire is vested in the County Lead Volunteer.
supported by the County Team comprising the Deputy Lead Volunteers, Assistant County Lead Volunteers
and District Lead Volunteers.
Change in trusteeship post year end
In April 2025. the County Lead Volunteer, Mr Craig Dewar-willox took up an Interim appointment as Chair of
the Board of Trustees of UK Scouts. It was agreed by the trustees that, due to the nature of his new role,
he should stand down from his role as County Lead Volunteer.
His role as County Lead Volunteer has been filled on an Interim basis from 24 March 2025 by Mr Andrew
Hobson, Deputy County Lead Volunteer. The trustees are very grateful to Andrew for his diligence and
support to the Board during his interim appointment.
Induction and training of new trustees
When inducting and training new trustees, the charity follows the detailed procedures as set out in the POR
of The Scout Association. The charity also provides a 'new trustee" training event upon appointment and all
new trustees are required to complete a Trustee Declaration.
Page 9

West Lancashire County Scout Council
Report of the Trustees
for the year ended 31 March 2025
RELATED PARTIES
The charity has a 28.57 % share in the land at Bispham Hall campsite in Billinge, Lancashire which is owned
jointly with a number of other scout counties. WLCSC has no responsibility for the operation of this
campsite (which is administered by Greater Manchester West) but a representative of WLCSC attends the
Bispham Hall AGM. The value of this interest on a going concern basis is deemed to be negligible and
therefore has not been included in the financial statements.
REFERENCE AND ADMINISTRATIVE DETAILS
County President
Mrs Gail S Stanley MBE, JP, DL
County Vice Presidents
Mrs Jean Frew
Mr Bernard Pendlebury
Life members
Mr Dick Griffiths
Mr David Thornton
Mr George Lowe
Mrs Joan Swann
Mrs Judith Jamieson
Dr Tony Andrews
Trustees
Mr Craig Dewar-willox
County Lead Volunteer until 24 March 2025 when he took up an
interim appointment as Chair of the Board of Trustees of UK Scouts
Interim County Lead Volunteer from 24 March 2025
County Chair and appointed member
Nominated member of the Board of Trustees (to 12 September 2024)
County Secretary (to 12 September 2024)
County Treasurer
Member and County Youth Commissioner
Appointed member of the Board of Trustees and Chair Waddecar
Management Committee
County Vice Chair and appointed member
Chair Finance and Fund-Raising Committee and appointed member
Elected member of the Board of Trustees (to 12 September 2024)
Appointed member of the Board of Trustees (from 12 September
2024) and Chair County Workplace Committee
Appointed member of the Board of Trustees (from 12 September
2024)
Appointed member of the Board of Trustees (from 12 September
2024)
Appointed member of the Board of Trustees
Nominated member of the Board of Trustees (to 12 September 2024)
Appointed member of the Board of Trustees
Nominated member of the Board of Trustees (to 12 September 2024)
Nominated member of the Board of trustees (to 12 September 2024)
Mr Andrew Hobson
Mr Richard Charnock
Dr Tony Andrews
Mr Peter Willingham
Mrs Catherine Joyce
Miss Emma Aggrey
Mr Oliver Wood
Mrs Cartharhyn Hall
Mr Charles Bithell
Mr Andrew Neville
Mr Jeremy Boardman
Miss Alexi Walsh
Mr Jamie Scudamore
Mr Saber L'Bekkari
Miss Rachael Hoyle
Mr Max Lowe
Miss Gabby Howson-Tax
Mrs Joan Swann
Page 10

West Lancashire County Scout Council
Report of the Trustees
for the year ended 31 March 2025
REFERENCE AND ADMINISTRATIVE DETAILS {continued
County Officials
Mr Andrew Hobson
Dr Chris Lomas
Deputy County Lead Volunteer (to 24 March 20251
Deputy County Lead Volunteer
Other Officials
Mr Brendan Booth
Mrs Heather Lomas
Interim Regional Commissioner for NW England (to May 2025)
Regional Commissioner for NW England (from May 2025)
Registered Charity number
521712
Principal address
County Scout Office
Waddecar Scout Activity Centre
Snape Rake Lane
Goosnargh, Preston
Lancashire
PR3 2EU
Auditors
Mcmillan & Co LLP
Chartered Accountants and
Statutory Auditor
28 Eaton Avenue
Matrix Office Park
Buckshaw Village
Chorley
Lancashire
PR7 7NA
Solicitors
Napthens LLP
7 Winckley Square
Preston
PR1 3JD
Principal Bankers
The Royal Bank of Scotland plc
36 St Andrews Square
Edinburgh
EH2 2YB
Page11

West Lancashire County Scout Council
Report of the Trustees
for the year ended 31 March 2025
REFERENCE AND ADMINISTRATIVE DETAILS (continued)
Investment Managers
Brooks MacDonald
No1 Marsden Street
Manchester
M21HW
Property Advisor
Mr Charles Bennett
Alderfield
230 Woodplumpton Road
Preston
PR4 OTA
Tax exemption number
X89058
STATEMENT OF TRUSTEES. RESPONSIBILITIES
The trustees are responsible for preparing the Report of the Trustees and the financial statements in
accordance with applicable law and United Kingdom Accounting Standards {United Kingdom Generally
Accepted Accounting Practice) including Financial Reporting Standard 102 "The Financial Reporting
Standard applicable in the UK and Republic of Ireland"
The law applicable to charities in England and Wales, the Charities Act 2011, Charity (Accounts and
Reports) Regulations 2008 and the provisions of the trust deed requires the trustees to prepare financial
statements for each financial year which give a true and fair view of the state of affairs of the charity and of
the incoming resources and application of resources. including the income and expenditure, of the charity for
that period. In preparing those financial statements, the trustees are required to
select suitable accounting policies and then apply them consistently;
observe the methods and principles in the Charity SORP.,
make judgements and estimates that are reasonable and prudent.,
state whether applicable accounting standards have been followed, subject to any material departures
disclosed and explained in the financial statements.,
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the
charity will continue in business.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy
at any time the financial position of the charity and to enable them to ensure that the financial statements
comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions
of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking
reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by order of the board of trustees on 11 September 2025 and signed on its behalf by..
Mrs CA
Trustee
CCA
Page 12

Report of the Independent Auditors to the Trustees of
West Lancashire County Scout Council
Opinion
We have audited the financial statements of West Lancashire County Scout Council (the 'charity') for the
year ended 31 March 2025 which comprise the Statement of Financial Activities, the Balance Sheet, the
Cash Flow Statement and notes to the financial statements, including a summary of significant accounting
policies. The financial reporting framework that has been applied in their preparation is applicable law and
United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including
Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of
Ireland,.
In our opinion the financial statements.
give a true and fair view of the state of the charity's affairs as at 31 March 2025 and of its incoming
resources and application of resources. for the year then ended.,
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting
Practice, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the
UK and Republic of Ireland and
have been prepared in accordance with the requirements of the Charities Act 2011.
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing {UKI (ISAS (UK)) and
applicable law. Our responsibilities under those standards are further described in the Auditors,
responsibilities for the audit of the financial statements section of our report. We are independent of the
charity in accordance with the ethical requirements that are relevant to our audit of the financial statements
in the UK, including the FRC'S Ethical Stsndard, and we have fulfilled our other ethical responsibilities in
accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and
appropriate to provide a basis for our opinion.
Conclusions relating to going concern
In auditing the financial statements, we have concluded that the trustees, use of the going concern basis of
accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or
conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a
going concern for a period of at least ￿e1ve months from when the financial statements are authorised for
issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are
described in the relevant sections of this report.
Other information
The trustees are responsible for the other information. The other information comprises the information
included in the Annual Report, other than the financial statements and our Report of the Independent
Auditors thereon.
Our opinion on the financial statements does not cover the other information and, except to the extent
otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.
In connection with our audit of the financial statements, our responsibility is to read the other information
and, in doing so, consider whether the other information is materially inconsistent with the financial
statements or our knowledge obtained in the audit or otheNise appears to be materially misstated. If we
identify such material inconsistencies or apparent material misstatements, we are required to determine
whether this gives rise to a material misstatement in the financial statements themselves. If, based on the
work we have performed, we conclude that there is a material misstatement of this other information, we are
required to report that fact. We have nothing to report in this regard.
Matters on which we are required to report by exception
We have nothing to report in respect of the following matters where the Charities (Accounts and Reports)
Regulations 2008 requires us to report to you if, in our opinion..
the information given in the Report of the Trustees is inconsistent in any material respect with the financial
statements., or
sufficient accounting records have not been kept., or
the financial statements are not in agreement with the accounting records and returns., or
we have not received all the information and explanations we require for OLSr audit.
Page13

Report of the Independent Auditors to the Trustees of
West Lancashire County Scout Council
Responsibilities of trustees
As explained more fully in the Statement of Trustees, Responsibilities, the trustees are responsible for the
preparation of the financial statements which give a true and fair view, and for such internal control as the
trustees determine is necessary to enable the preparation of financial statements that are free from material
misststement, whether due to fraud or error.
In preparing the financial statements, the trustees are responsible for assessing the charity's ability to
continue as a going concern, disclosing, as applicable, matters related to going concern and using the going
concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations,
or have no realistic alternative but to do so.
Our responsibilities for the audit of the financial statements
We have been appointed as auditors under Section 144 of the Charities Act 2011 and report in accordance
with the Act and relevant regulations made or having effect thereunder.
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are
free from material misststement, whether due to fraud or error, and to issue a Report of the Independent
Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a
guarantee that an audit conducted in accordance with ISAS {UK) will always detect a material misstatement
when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in
the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the
basis of these financial statements.
The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below..
Our approach to identifying and assessing the risks of material misstatement in respect of irregularities,
including fraud and non-compliance with laws and regulations, was as follows..
the engagement partner ensured that the engagement team collectively had the appropriate
competence, capabilities and skills to identify or recognise non-compliance with applicable laws
and regulations.,
we identified the laws and regulations applicable to the charity through discussions with trustees
and management, and from our knowledge and experience of the sector.,
we focused on specific laws and regulations which we considered may have a direct material effect
on the financial statements or the operations of the charity, including the Charities and Companies
Acts and the Charities SORP, taxation legislation and data protection, anti-bribery, employment,
environmental and health and safety legislation, particularly in relation to the safe-guarding of
young persons.,
we assessed the extent of compliance with the laws and regulations identified above through
making enquiries of trustees and management and inspecting legal correspondence., and
identified laws and regulations were communicated within the audit team regularly and the team
remained alert to instances of non-compliance throughout the audit.
Page 14

Report of the Independent Auditors to the Trustees of
West Lancashire County Scout Council
We assessed the susceptibility of the charity's financial statements to material misstatement, including
obtaining an understanding of how fraud might occur, by..
making enquiries of trustees and management as to where they considered there was susceptibility
to fraud, their knowledge of actual, suspected and alleged fraud,. and
considering the internal controls in pla￿ to mitigate risks of fraud and non-compliance with laws
and regulations.
To address the risk of fraud through management bias and override of controls, we=
performed analytical procedures to identify any unusual or unexpected relationships.,
tested journal entries to identify unusual transactions,
In response to the risk of irregularities and non-compliance with laws and regulations, we designed
procedures which included, but were not limited to:
agreeing financial statement disclosures to underlying supporting documentation.,
reading the minutes of meetings of those charged with governance.,
enquiring of trustees and management as to actual and potential litigation and claims., and
reviewing correspondence with The Scout Association, Local Government bodies. HMRC,
relevant regulators including the Health and Safety Executive, and the charity's legal advisors.
There are inherent limitations in our audit procedures described above. The more removed that laws and
regulations are from financial transactions, the less likely it is that we would become aware of
non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with
laws and regulations to enquiry of the trustees and other management and the inspection of regulatory and
legal correspondence, if any.
A further description of our responsibilities for the audit of the financial statements is located on the Financial
Reporting Council's website at ￿W.frC.org.ukIaudlt0rsreSponSlb1lltle$. This description forms part of our
Report of the Independent Auditors.
Use of our report
This report is made solely to the charity's trustees, as a body, in accordance with Part 4 of the Charities
(Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the
charity's trustees those matters we are required to state to them in an auditors, report and for no other
purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other
than the charity and the charity's trustees as a body, for our audit work, for this report, or for the opinions we
have formed.
Mcmillan & Co LLP
Chartered Accountants and
ststutory Auditor
Date.. 11 September 2025
Page15

West Lancashire County Scout Council
Statement of Financial Activities
for the year ended 31 March 2025
2025
2024
Unrestricted Unrestricted
Funds
Funds
Notes
INCOME AND ENDOWMENTS FROM
Charitable activities
Activity Centre and County
Investment income
1.213,939
107 733
827,972
99,098
Total Income
1321,672
927,070
EXPENDITURE ON
Raising funds
Charitable activities
Activity Centre and County
28,077
21,318
1,158 405
883,952
Total Expenditure
1.186,482
905,270
Surplus before investment gains
135,190
21,800
Net gains on investments
38,460
139.827
NET SURPLUS FOR THE YEAR
173,650
161,627
RECONCILIATION OF FUNDS
Total funds brought forward
3,878,498
3,716,871
TOTAL FUNDS CARRIED FORWARD
4,052,148
3,878,498
The notes form part of these financial statements
Page16

West Lancashire County Scout Council
Balance Sheet
31 March 2025
2025
2024
Unrestricted Unrestricted
Funds
Funds
Notes
FIXED ASSETS
Tangible assets
Investments
Investments
Investment propety
728,627
755,002
10
1,766,121
1,020,000
1,711,329
1,020,000
3,514,748
3,486.331
CURRENT ASSETS
Stocks
Debtors
Investments
Cash at bank
12
13
14
15
12,580
63,666
177.300
883,819
14,857
59,749
167,884
749.987
1,137,365
992,477
CREDITORS
Amounts falling due within one year
16
1599,965)
(600,310)
NET CURRENT ASSETS
537,400
392,167
TOTAL ASSETS LESS CURRENT
LIABILITIES
4,052,148
3,878,498
NET ASSETS
4 052 148
3,878,498
FUNDS
Unrestricted funds..
General fund
Adventure Trust
17
4,027,768
24,380
3,857,238
21,260
TOTAL FUNDS
4,052,148
3,878,498
The financial statements were approved by the Board of Trustees and authorised for issue on 11 September
2025 and were signed on its behalf by..
6F/I
CA
Trustee
CCA
CP Bithell ACA
Trustee
The notes form part of these financial statements
Page 17

West Lancashire County Scout Council
Cash Flow Statement
for the year ended 31 March 2025
2025
2024
Notes
Cash flows from operating activities
Cash generated from operations
133,333
233,971
Net cash provided by operating activities
133,333
233,971
Cash flows from investing activities
Purchase of tangible fixed assets
Purchase of fixed asset investments
Sale of fixed asset investments
Movement in current asset investments
Movement in cash funds held by broker
Interest received
Dividends received
(19,572)
(294,253)
300,577
{9,416)
122,655)
14,011
31,807
(22,8381
1364,535)
295,442
91,080
55,080
13,666
27,362
Net cash provided by investing activities
499
95,257
Change in cash and cash equivalents
in the reporting period
133,832
329,228
Cash and cash equivalents at the
beginning of the reporting period
749,987
420,759
Cash and cash equivalents at the end
of the reporting period
883,819
749,987
The notes form part of these financial statements
Page 18

West Lancashire County Scout Council
Notes to the Cash Flow Ststement
for the year ènded 31 March 2025
RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES
2025
2024
Net income for the reporting period {as per the Statement of
Financial Activities}
Adjustments for:
Depreciation charges
Gain on investments
Interest re￿1Ve￿
Dividends received
Decreasel(increase) in stocks
(Increase)Idecrease in debtors
(Decrease)lincrease in creditors
173,650
161,627
45,947
(38,460)
(14,011)
(31,807)
2,277
(3,917)
46,711
{139,827)
113,666)
(27,362)
(2,690)
15,979
193,199
Net cash provided by operations
133,333
233,971
ANALYSIS OF CHANGES IN NET FUNDS
At 114124
Cash flow
At 3113125
Net cash
Cash at bank
749 987
133,832
883,819
749,987
133,832
883 819
Liquid resources
Deposits included in cash
Current asset investments
167 884
9.416
177,300
167.884
9,416
177 300
Total
917,871
143,248
1061119
The notes form part of these financial statements
Page19

West Lancashire County Scout Council
Notes to the Financial Statements
for the year ended 31 March 2025
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 1021
{effective 1 January 2019),, 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, with the exception of investments which are
included at market value, as modified by the revaluation of certain assets.
In preparing the financial statements, there are no material uncertainties about the Charity's ability to
ontinue as a going concern and they are presented using the Pound Sterling (£} and the amounts in
the financial statements have been rounded to the nearest £1.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the
funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation
committing the charity to that expenditure, it is probable that a transfer of economic benefits will be
required in settlement and the amount of the obligation can be measured reliably. Expenditure is
accounted for on an accruals basis and has been classified under headings that aggregate all cost
related to the category. Where costs cannot be directly attributed to particular headings they have
been allocated to activities on a basis consistent with the use of resources.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its
estimated useful life.
Freehold propety
Plant and machinery
Motor vehicles
at varying rates on cost
at varying rates on cost
25 % on cost
Freehold land is not depreciated.
Fixed asset investments
Listed investments are valued 2t their mid-market price as at the close of trading at the year-end date.
Any gain or loss on revaluation at the end of the accounting period is taken to the Statement of
Financial Activities.
Investment property
In accordance with FRS102, the charity's properties are held for long term investment and are
included in the balance sheet at their open market value. The surpluses or deficits on revaluation of
such properties are transferred to the relevant fund to which those properties relate. All of the
properties are freehold and depreciation is not provided in respect of these properties. This policy
represents a departure from statutory accounting principles, which require deprecation to be provided
on all fixed assets. The trustees consider that this departure is necessary in order that the financial
statements may give a true and fair view because they consider current values are of prime
importance rather than the calculation of systematic annual depreciation. Due to cost constraints
revaluations are, currently, conducted every three years by suitably qualified external valuers.
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for
obsolete and slow-moving items.
Page 20
continued...

West Lancashire County Scout Council
Notes to the Financial Statements - continued
for the year ended 31 March 2025
ACCOUNTING POLICIES - continued
Current asset investments
Due to the nature of the investments these assets are stated at cost.
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the Charitable objectives at the discretion of the
trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity.
Restrictions arise when specified by the donor or when funds are raised for particular restricted
purposes.
Financial instruments
Financial instruments are recognised when the charity becomes paty to the contractual provisions of
the instrument. Basic financial assets, which include debtors, prepayments and bank balances, are
initially measured at transaction price and are subsequently carried at Cost unless the arrangement
indicates othewise and then the asset is measured at the present value of the future receipts
discounted at a market rate of interest. Basic financial liabilities, which include creditors and accruals
are initially recognised at transaction price and are subsequently carried at cost unless the
arrangement indicates otheMise and then the liability is measured at the present value of the future
obligations discounted at a market rate of interest.
Realised gains and losses
All gains and losses are taken to the Statement of Financial Activities as they arise. Realised gains
and losses on investments are calculated as the difference be￿een sales proceeds and their opening
carrying value or their purchase value if acquired subsequent to the first day of the financial year.
Unrealised gains and losses are calculated as the difference between the fair value at the year end
and their carrying value. Realised and unrealised investment gains and losses are combined in the
Statement of Financial Activities.
Critical accounting estimates and key sources of estimation
In the application of the Charity's accounting policies, the Trustees are required to make judgments,
estimates and assumptions about the carrying amount of assets and liabilities that are not readily
apparent from other sources The estimates and associated assumptions are based on historical
experience and other factors that are considered to be relevant. Subsequently, actual results may
differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis.
Revisions to
accounting estimates are recognised in the period in which the estimate is revised, if the revision
affects only that period, or in the period of the revision and future periods if the revision affects both
current and future periods.
The Trustees do not consider there are any critical judgments or sources of estimation uncertainty
requiring disclosure beyond the accounting policies listed above.
Page 21
continued...

West Lancashire County Scout Council
Notes to the Financial Statsments - continued
for the year ended 31 March 2025
INVESTMENT INCOME
2025
2024
Rental income
Investment income
Bank interest
61.915
31,807
14,011
58,070
27,362
13,666
107 733
99,098
INCOME FROM CHARITABLE ACTIVITIES
2025
2024
Activity centre income
Scouting activities, training and section income
County and intemational events
MIS￿lIaneOuS income and donations
292,808
116,950
743,716
60,465
235,654
96,628
469,576
26,114
1,213,939
827,972
RAISING FUNDS
Investment management costs
2025
2024
Investment managers fees
Propety managers administration and valuation fees
Investment properties maintenance and other costs
15,691
6,206
6,180
11,337
6.305
3,676
28,077
21,318
CHARITABLE ACTIVITIES COSTS
2025
2024
Salaries, wages, employers national insurance and pensions
Activity centre costs
World Scout Youth Events
Scouting activities, training and section expenses
County and international events
County Execulive, administration and other costs
Audit, accountancy and legal fees
Depreciation less profit on disposal of tangible fixed assets
152.065
97.119
6,000
150,116
652,259
45,443
9,456
127,201
83,472
10,700
92,600
469,552
44,326
9,390
46.711
1,158,405
883,952
Page 22
ontinued...

West Lancashire County Scout Council
Notes to the Financial Statements - continued
for the year ended 31 March 2025
TRUSTEES. REMUNERATION AND BENEFITS
There were no tiustees. remuneration or other benefits for the year ended 31 March 2025 nor for the
year ended 31 March 2024.
Trustees, expenses
During the year 1 trustee (2024.. 2 trustees) was reimbursed for part of their expenses arising from
attending meetings and carrying out other duties amounting to £1,233 (2024.. £422).
STAFF COSTS
2025
2024
Wages and salaries
152,065
127 201
152,065
127,201
The average monthly number of employees during the year was as follows:
2025
2024
Charitable activities
Administration
No employees received emoluments in excess of £60,000.
RECOGNISED REALISED AND UNREALISED GAINS OR LOSSES
The realised and unrealised gains or losses included in the financial statements are as follows;
2025
2024
Realised gainsl{losses)
Investment properties
Listed investments
28,906
34.821
34.821
Unrealised gainsl(losses)
Investment properties
Listed investments
9,554
105,006
9,554
105.006
Total gainsl(losses)
38,460
139.827
Page 23
continued...

West Lancashire County Scout Council
Notes to the Financial Statements - continued
for the year ended 31 March 2025
TANGIBLE FIXED ASSETS
Freehold
property
Plant and
machinery
Motor
vehicles
Totsls
COST
At 1 April 2024
Additions
1,300,557
16,105
194,396
3,467
45,062
1,540,015
At 31 March 2025
1.316,662
197.863
45,062
1,559,587
DEPRECIATION
At 1 April 2024
Charge for year
586,994
34,455
165,139
9,867
32,880
1,625
785,013
45,947
At 31 March 2025
621449
175,006
34,505
830,960
NET BOOK VALUE
At 31 March 2025
695,213
22,857
10,557
728,627
At 31 March 2024
713,563
29,257
12,182
755,002
10. FIXED ASSET INVESTMENTS
2025
2024
Listed investments
Cash funds held by investment managers for future dealings
1,722,884
43,237
1,690,747
20,582
1 766 121
1,711,329
Listed
investments
MARKETVALUE
At 1 April 2024
Additions
Disposals
Gains or (losses) on investments
1,690,747
294,253
1300,577)
38,460
At 31 March 2025
1,722,884
NET BOOKVALUE
At 31 March 2025
1,722,884
At 31 March 2024
1,690,747
The historic cost of investments is £1,437,932 (2024.. £1,415,351).
Page 24
continued...

West Lancashire County Scout Council
Notes to the Financial Statements - continued
for the year ended 31 March 2025
11. INVESTMENT PROPERTY
FAIR VALUE
At 1 April 2024
and 31 March 2025
1 020,000
NET BOOK VALUE
At 31 March 2025
1,020,000
At 31 March 2024
1,020,000
The investment properties were valued in March 2023 by Charles Parker Bennett & Co, Chartered
SuNeyors, 4 Winckley Square, Preston, Lancashire for the sum of £1,020,000 carried out in
accordance with the RICS Valuation-Global Standards ("The Red Book") on an open market value
basis. This is in line with our triennial valuation policy. At the previous valuation in March 2020
these same properties were valued at £895,000 by the same firm. The historical cost of these
properties remains at £232,773.
The Board of Trustees, having taken into consideration market and economic factors, consider that
there has been no material change in the March 2023 valuation to date.
12. STOCKS
2025
2024
Stocks
12,580
14,857
13. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025
2024
Trade debtors
Other debtors
VAT
Prepayments and accrued income
3,898
24,891
108
1,492
24,011
34,246
59.749
Page 25
continued...

West Lancashire County Scout Council
Notes to the Financial Statements - continued
for the year ended 31 March 2025
14. CURRENT ASSET INVESTMENTS
2025
2024
Investment in rufftl community broadband venture
Fixed and variable interest bearing bonds and deposits
3,992
173.308
3.802
164,082
177.300
167,884
15. CASH AT BANK
2025
2024
Unrestricted funds-,
Current accounts
Deposit accounts
518,324
365,495
186,049
563,938
883,819
749,987
16. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025
2024
Deposits for county events, courses and activity centre
Trade creditors
Social security and other taxes
VAT
Other creditors
World Scout Youth Events
Accruals and deferred income
307.541
5,906
3,000
318,774
17,842
2,081
275
223,666
15,794
21,878
207,614
22,589
53,315
599,965
600,310
17. MOVEMENT IN FUNDS
Net
movement
in funds
At 114124
At 3113125
Unrestricted funds
General fund
Adventure Trust
3,857,238
170.530
3.120
4,027,768
3,878A98
173 650
4,052,148
TOTAL FUNDS
3,878 498
173,650
4,052 148
Page 28
continued...

West Lancashire County Scout Council
Notes to the Financial Statements - continued
for the year ended 31 March 2025
17.
MOVEMENT IN FUNDS - continued
Net movement in funds, included in the above are as follows:
Incoming
resources
Resources
expended
Gains and
losses
Movement
in frJnds
Unrestrwcted funds
General fund
Adventure Trust
1,316,353
5,319
(1,184,283)
2,199)
38,460
170,530
3.120
1,321672
1,186 482
173,650
TOTAL FUNDS
1.321,672
1,186.482
38,460
173,650
Comparatives for movement in funds
Net
movement
in funds
At 114123
At 3113124
Unrestricted funds
General fund
Adventure Trust
3,698,343
18,528
158,895
2,732
3,857,238
21,260
3,716,871
161627
3,878,498
TOTAL FUNDS
3716,871
161,627
3,878 498
Comparative net movement in funds, included in the above are as follows-
Incoming
resources
Resources
expended
Gains and
losses
Movement
in funds
Unrestricted funds
General fund
Adventure Trust
921,815
5,255
(902,747)
2,523)
139,827
158,895
2,732
927,070
905,270>
139,827
161,627
TOTAL FUNDS
927,070
905,270)
139,827
161,627
Included in the General Fund is the revaluation surplus on the investment properties of £787,227
(2024.. £787,227} which is unrealised.
The General Fund also includes an amount of £568,000 (2024.. £400,000) which the Trustees have so
far committed to the funding of a new accommodation building at Waddecar campsite.
P2ge 27
continued...

West Lancashire County Scout Council
Notes to the Financial Staternents - continued
for the year ended 31 Mar¢h 2025
18. RELATED PARTY DISCLOSURES
There were no related paty transactions for either the current and previous year.
Page 28