**REGISTERED CHARITY NUMBER: 522395** 


**Report of the Trustees and Unaudited Financial Statements for the Year Ended 31 March 2021** 

**for** 

**The Lincolnshire County Scout Council** 

Wright Vigar Limited Chartered Accountants & Business Advisers 15 Newland Lincoln Lincolnshire LN1 1XG 



**The Lincolnshire County Scout Council** 

## **Contents of the Financial Statements for the Year Ended 31 March 2021** 

||**Page**|
|---|---|
|**Report of the Trustees**|1 to  6|
|**Independent Examiner's Report**|7|
|**Statement of Financial Activities**|8|
|**Balance Sheet**|9|
|**Notes to the Financial Statements**|10 to  17|





## **The Lincolnshire County Scout Council** 

## **Report of the Trustees for the Year Ended 31 March 2021** 

The Trustees present their report with the financial statements of the charity for the year ended 31 March 2020. 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 Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019). 

## **OBJECTIVES AND ACTIVITIES** 

## **The Purpose of Scouting** 

Scouting exists to actively engage and support young people in their personal development, empowering them to make a positive contribution to society. Lincolnshire County Scout Council oversees Scouting activity in Lincolnshire. 

## **The Values of Scouting** 

As Scouts we are guided by these values: 

**Integrity** - We act with integrity; we are honest, trustworthy and loyal. 

**Respect** - We have self-respect and respect for others. 

**Care** - We suport others and take care of the world in which we live. 

**Belief** - We explore our faiths, beliefs and attitudes. 

**Co-operation** - We make a positive difference; we co-operate with others and make friends. 

## **The Scout Method** 

Scouting takes place when young people, in partnership with adults, work together based on the values of Scouting and: 

- enjoy what they are doing and have fun 

- take part in activities indoors and outdoors 

- learn by doing 

- share in spiritual reflection 

- take responsibility and make choices 

- undertake new and challenging activities 

- make and live by their Promise. 

## **Significant activities** 

A full report on the activities and achievements of the Lincolnshire County Scout Council are contained in the reviews presented below by the Chairman of the Scout Council and by the County Commissioner. 

## **Public benefit** 

The Lincolnshire County Scout Council meets the Charity Commission's public benefit criteria both under the advancement of education and the advancement of citizenship and community development. 

## **Grantmaking** 

Grant applications are assessed by the Finance Committee on an individual basis and are then forwarded to the County Executive for approval, if above their delegated authority of £1,000. There is a procedure for grants dispensed on behalf of the Richard Shaw fund. 

Grants are also awarded from the International Opportunities Fund to promote participation in international events.  A panel of assessors reviews applications against a published set of criteria and can award sums of up to £500 without further authority. 

## **Volunteers** 

The charity is reliant mainly upon its volunteers for the work it does on a day to day basis. Although volunteers are reimbursed for expenses incurred if requested, the value of their time is not measured. 

Page 1 



**The Lincolnshire County Scout Council** 

**Report of the Trustees for the Year Ended 31 March 2021** 

## **ACHIEVEMENT AND PERFORMANCE Charitable activities** 

## **Report of the Chairman** 

In spite of Lockdown restrictions, the Trustees have met virtually throughout the year and the committees have functioned in line with Government Guidelines. We have three committees, Appointments, Governance and Finance and thanks must go to all those who have served on those committees during the year. 

One of the areas identified as needing developing was the Lincolnshire County Scout Council position regarding everything Digital. Our IT Committee has blossomed into a separate Digital SASU (Scout Active Support Unit) which has the wide remit of aligning all our Digital Communications. This SASU has worked incredibly hard over the past year as the areas covered include GDPR, Website, Social Media, Communications, Office 365 and your Exec would like to thank all of those who have and continue to contribute to the SASU. 

From a Governance perspective we now have SASU agreements in place and a mechanism for ensuring they are updated annually which was identified in the past as a risk. We look forward to restrictions easing and SASU's being able to operate near normal. 

Hopefully we can all look to life settling down in the coming months. 

## **Report of the County Commissioner** 

The past year has been one of challenge and change for Lincolnshire Scouts, but whilst the COVID pandemic has created huge challenges, and had a significant negative impact on many people's lives, our adults and young people have demonstrated remarkable resilience, creativity and adaptability. We have seen many adjust to scouting at home and online via zoom, learning many new skills to achieve this. This has led to developing many new programme ideas, content and games, and leaders have shared these across social media to support their fellow leaders. 

Many, many badges have been achieved and top awards, despite these challenges, and we have seen some outstanding examples where members of Lincolnshire Scouts have made a real impact supporting their local communities. This has been by simple acts of kindness to neighbours and local care homes, to huge fundraising efforts, all demonstrating the values of Scouting and the positive impact Scouting continues to have. 

Virtual Group and District Camps have been greatly attended and brilliant fun, often providing outstanding opportunities for families to all get involved together and share memorable experiences. For a short period we were able to get back to face to face Scouting and many groups were able to take that step, before we entered lockdown again. We saw hikes and expeditions take place and were even able to get back on the water and go kayaking. Doing this safely and defensibly has meant that our Adults have written many additional risk assessments and Districts have provided great support in enabling this to happen and approving them in a timely way. 

Early in 2021 the County Commissioner's Challenge was launched and is available to be completed during the year and a Lincolnshire Goes Live Virtual Adult Development Event is in planning for May with over 25 different workshops, social activities and formal training inputs. 

With Census at the start of 2021 we have seen a drop in membership of approximately 25% overall. There is a hope that many of the young person loss will bounce back quickly once we are able to return to face to face Scouting again. There were some positive examples of this starting to happen in the short period some groups returned to face to face in the last year so this is a positive sign. The bigger challenge in many respects will be the recruitment of more adult volunteers and this will need to be a key priority and focus for much of the coming year. 

With the loss of membership over the past year has come a significant reduction in income. However we are fortunate that we are in a strong financial position with reserves in place that we can draw on. Initially we launched a Covid Hardship Fund to support groups to meet membership and rental costs as well as other overheads.  This fund was renamed the Support and Opportunities Fund with forward looking plans to support the delivery of a quality programme for young people, as a means to help rebuild membership and participation in Scouting as Covid restrictions are relaxed. 

Many Scout Groups and Districts across the County have been very fortunate to be able to take advantage of the Retail and Hospitality Grants from the government as well and this has made a huge difference in covering overheads and undertaking essential maintenance and improvements ready for Scouting to return to face to face. 

Whilst there are many unknowns for the coming year and we need to take things one step at a time, all efforts will be made to support recovery and regrowth of our young people and adult membership, as well as enable everyone to get back to face to face Scouting when we are able to. We know we will need to take small steps but hope that the coming Summer enables us to get back camping in small groups and in the Autumn we anticipate seeing the start of Squirrels - our new early years provision. 

There have been many changes in the County team and recruitment into roles to support the key priorities for the coming year, one which despite ongoing challenges, will hopefully create great opportunities for us to continue to grow and develop our Scouting offer to young people across the County. 

Page 2 



## **The Lincolnshire County Scout Council** 

## **Report of the Trustees for the Year Ended 31 March 2021** 

## **FINANCIAL REVIEW** 

## **Financial position** 

The charity has applied its funds to sustain the day to day running of the organisation in the county. It supports the adult members of the movement and helps deliver Scouting for the younger members. 

An annual budget is prepared and approved each year and compared against actual figures on a regular basis throughout the year. There are also individual budget holders who submit budgets for their own operational areas and their actual figures are monitored against those budgets. 

The charity's primary source of income is through the raising of membership fees which it also collects on behalf of The Scout Association, its parent organisation. Membership fee income for the County is therefore based on member numbers and the fee per member. 

Income is also raised for specific events and is then spent on those events. Where income is received and/or expenditure is spent in one financial year for an event taking place in the next financial year then these balances are carried forward to the year in which the event takes place. 

Expenditure comprises a level of head office costs which remains relatively fixed, irrespective of member numbers and the level of activities, and direct expenditure on a wide variety of member and leader events. These events are normally budgeted to be breakeven after allowing for some contingency expenses. They often result in modest surpluses which are generally applied to enhancing future activities in the operational areas in which they arose. 

Each of the SASUs (Scout Active Support Units) of the charity is required to maintain adequate financial records and these records are included in the County accounts. The County now has the ability to keep individual budget holders abreast of the financial position of each of their units. 

## **Financial position** 

For the year ended 31 March 2021 membership fee income was based on member numbers at the beginning of 2020, before the impact of Covid 19 was felt. As a consequence membership fee income for the year was largely unaffected by the pandemic. Fee income rose by 8.8% to £60,998 (2020: £56,047) reflecting a small fall in member numbers but an increase in the fee per member. 

However funds raised in respect of charitable activities in the year fell dramatically as the restrictions caused by Covid 19 hit the organisation and many events were cancelled or postponed. Charitable activities income fell to just £50,858 (2020: £416,233). 

Whilst head office costs remained fairly constant, direct expenditure on charitable activities had a corresponding dramatic fall as events were cancelled. Overall expenditure fell to £118,542 (2020: £483,889). 

Investment and other income, which was unaffected by Covid 19, rose slightly to £10,749 (2020: £8,391). 

As a consequence of the above the net result for the charity was that it achieved a small surplus for the year of £4,063 (2020: deficit £3,218). 

## **Investment policy** 

The Trustees deposit surplus funds of the charity in FSCS covered companies to ensure the maximum value and income from banking arrangements for surplus funds is obtained whilst maintaining a low level of risk. This policy continued in the year to 31 March 2021. 

Page 3 



**The Lincolnshire County Scout Council** 

**Report of the Trustees for the Year Ended 31 March 2021** 

## **FINANCIAL REVIEW Reserves policy** 

In the opinion of the Trustees the only restricted fund relates to the Richard Shaw Fund. 

The policy on reserves is to hold sufficient resources to continue the charitable activities of the county should membership income and fundraising activities fall short. The Trustees consider that the county should hold a sum equivalent to six months running costs which is approximately £50,000. 

As at 31 March 2021, total reserves of the charity were £515,197 (2020: £511,134) of which £2,259 (2020: £2,777) was restricted and £512,938 (2020: £508,357) was unrestricted. Within unrestricted reserves, £140,628 (2020: £128,313) was for designated purposes as detailed in Note 15 of the financial statements. 

During the years up to July 2016 there were reserves of £240,000 held from accumulated surpluses in case a county store/HQ was to be purchased. In June 2016 it was decided to rent a store to see how the concept of storing County, SASU or other equipment would operate, rather than taking the big leap of purchasing. The building was taken on a five year lease with a break option at three years. The arrangement has proved largely satisfactory and the lease has been extended for a minimum of a further three years. However, no final decision has been taken yet on the long term provision of storage facilities and pending a decision on this matter the reserves will continue to be held within general fund. 

The charity has met its target of holding reserves. 

## **Covid 19 Impact** 

Covid 19 has had a significant impact on the activities of the Scout movement generally and Lincolnshire County has been no exception. All face-to-face activity ceased in March 2020 and all planned activity in the new financial year was suspended. 

Although Covid 19 did not affect the County's own membership fee income last year, the Executive was acutely aware of the financial strains the virus may have placed on many of the Districts and Groups within the county. It therefore established a Support and Opportunities Fund as a designated fund to provide financial support to those Districts and Groups. A total of £25,000 (2020: nil) has been transferred from general reserves to this designated fund in the year. 

The charity's reserves in the year to 31 March 2021 were considered entirely adequate for this purpose, and it is precisely for unforeseen circumstances of this sort that the reserves were established in the first place. 

Looking forward to the year ended 31 March 2022 the charity has assessed the ongoing impacts of Covid 19. Membership numbers have inevitably fallen because of the absence of face to face activities in the year and this has resulted in a loss of membership fee income, both at county level and within the Districts and Groups. The Executive has decided to allocate a further £25,000 from general reserves to the Support and Opportunities Fund in order to support any Groups under financial pressure and, perhaps more importantly, to give Groups the opportunity to deliver a broad range of activities again as face to face Scouting resumes. 

Reserves are constantly under review and the Trustees are confident the charity will continue to be able to play a full role in supporting Scouting throughout the county. 

## **FUTURE PLANS** 

Lincolnshire County Scout Council will be looking to increase our membership, following the impact of Covid 19, and to meet the targets advised by The Scout Association HQ. 

As at the year-end "face to face" Scouting was in lockdown due to the coronavirus pandemic and the Trustees have taken steps to continue as an Executive with electronic meetings to follow government guidelines. 

Over the past year, the impact of the pandemic has been to reduce youth and adult membership considerably, by approximately 25%. In response to this and to recover and re-grow, by retaining existing members and attracting new ones, the Executive have committed monies under the Support and Opportunities Fund for individuals, Groups, Districts and SASUs. This will support adult recruitment and development, and enable Groups to deliver engaging and exciting Scouting programmes across the County for Youth members. 

## **STRUCTURE, GOVERNANCE AND MANAGEMENT** 

## **Governing document** 

The County's governing documents are those of The Scout Association. They consist of a Royal Charter, which in turn gives authority to the Bye Laws of the Association and the Policy, Organisation and Rules of The Scout Association. 

Page 4 



**The Lincolnshire County Scout Council Report of the Trustees for the Year Ended 31 March 2021** 

## **STRUCTURE, GOVERNANCE AND MANAGEMENT Charity constitution** 

The County is a trust established under its rules which are common to all Scouts. The Charity Constitution has been under review by the Governance Committee and updated changes will be put to the Lincolnshire County Scout Council at the AGM in September 2020. 

## **Recruitment and appointment of new trustees** 

Trustees are appointed in accordance with the Policy, Organisation and Rules of the Scout Association. 

## **Organisational structure** 

The County is managed by the County Executive Committee, the members of which are the "Charity Trustees". As charity trustees they are responsible for complying with legislation applicable to charities. This includes the requirement to keep proper accounts. 

The Executive Committee is split into 3 sub committees namely Appointments, Finance and Governance. 

## **Risk management** 

The Trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. 

The Executive Committee have identified the major risks to which they believe the County is exposed. These have been reviewed and systems have been established to mitigate against them. The main areas of concern that have been identified are: 

- The financial and future implications of a large drop in numbers due to the coronavirus pandemic 

- SASU (Scout Active Support Unit) relationships and agreements to be updated 

- IT and County website updates, 

- Large Scale Event - planning and control needed 

- Adult Training is an area the county needs to strengthen. 

## **REFERENCE AND ADMINISTRATIVE DETAILS** 

## **Registered Charity number** 

522395 

## **Principal address** 

Lincolnshire County Scouts Greetwell Place 2 Limekiln Way Lincoln LN2 4US 

Page 5 



**The Lincolnshire County Scout Council** 

**Report of the Trustees for the Year Ended 31 March 2021** 

|**Trustees**|||
|---|---|---|
|**Trustees: Ex Officio**||**Office**|
|J P Newlove||County Chair|
|E Compton|(resigned 01.11.2020)|County Commissioner|
|P D Williams|(appointed 27.09.2020)|County Treasurer|
|S C Burt||County Secretary|
|V Clipson|(resigned 01.02.2021)|County Youth Commissioner|
|A L Gilbert|(appointed 01.11.2020)|County Commissioner|
|E Broome|(appointed 01.02.2021)|County Youth Commissioner|
|**Trustees: Elected**|||
|M G Cejer|(resigned 27.09.2020)||
|R Fall|||
|K M C Compton|||
|D J Sylvester|||
|R W Arden|||
|C Grieg|(appointed 27.09.2020)||
|R Harvey|(appointed 27.09.2020)||
|**Trustees: Nominated**|||
|R H Dennis|(resigned 27.09.2020)|County Deputy Chair|
|S E Newbatt|||
|A R Parker|||
|I Kingdom|(appointed 19.05.2020)||
|C Burt<br>|(appointed 27.09.2020)||
|A V Baxter|||
|H P Nelson|||
|**Trustees: Voice of Young**|**People**||
|A C MacDonald|(resigned 27.09.2020)||
|S R Johnson|||
|K Stewart|(appointed 27.09.2020)||



## **Independent Examiner** 

Wright Vigar Limited Chartered Accountants & Business Advisers 15 Newland Lincoln Lincolnshire LN1 1XG 

## **Bankers** 

Santander PLC Bridle Road Bootle L30 4GB 

**County Registration Number** 133/0 

Approved by order of the board of trustees on 30 June 2021 and signed on its behalf by: 

## Jerry Newlove 

Jerry Newlove (Jul 4, 2021 04:50 GMT+1) 

J P Newlove - Trustee 

Page 6 



## **Independent Examiner's Report to the Trustees of The Lincolnshire County Scout Council** 

## **Independent examiner's report to the trustees of The Lincolnshire County Scout Council** 

I report to the charity trustees on my examination of the accounts of The Lincolnshire County Scout Council (the Trust) for the year ended 31 March 2021. 

## **Responsibilities and basis of report** 

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act'). 

I report in respect of my examination of the Trust's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. 

## **Independent examiner's statement** 

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 

1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or 

2. the accounts do not accord with those records; or 

3. the accounts do not comply with the applicable requirements concerning the form and content 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 the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. 

## James Sewell (Jul 6, 2021 12:38 GMT+1) 

James Sewell Wright Vigar Limited Chartered Accountants & Business Advisers 15 Newland Lincoln Lincolnshire LN1 1XG 

30 June 2021 

Page 7 



## **The Lincolnshire County Scout Council** 

## **Statement of Financial Activities** 

## **for the Year Ended 31 March 2021** 

|Unrestricted<br>funds<br>Notes<br>£<br>**INCOME AND ENDOWMENTS FROM**<br>Donations and legacies<br>60,998<br>**Charitable activities**<br>Global Adventure<br>-<br>Go Karts<br>-<br>Scouting activities<br>49,891<br>Training & Support<br>967<br>Investment income<br>2<br>5,749<br>Other income<br>5,000<br>**Total**<br>122,605<br>**EXPENDITURE ON**<br>**Charitable activities**<br>3<br>Go Karts<br>2,642<br>Scouting activities<br>103,655<br>Training & Support<br>11,727<br>Development<br>-<br>CORE - to allocate<br>-<br>**Total**<br>118,024<br>**NET INCOME/(EXPENDITURE)**<br>4,581<br>**RECONCILIATION OF FUNDS**<br>**Total funds brought forward**<br>508,357<br>**TOTAL FUNDS CARRIED FORWARD**<br>512,938|Restricted<br>fund<br>£<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>518<br>-<br>-<br>518<br>(518)<br>2,777<br>2,259|2021<br>Total<br>funds<br>£<br>60,998<br>-<br>-<br>49,891<br>967<br>5,749<br>5,000<br>122,605<br>2,642<br>103,655<br>12,245<br>-<br>-<br>118,542<br>4,063<br>511,134<br>515,197|2020<br>Total<br>funds<br>£<br>56,047<br>2,480<br>8,088<br>400,688<br>4,977<br>3,391<br>5,000<br>480,671<br>6,104<br>462,603<br>15,154<br>28<br>-<br>483,889<br>(3,218)<br>514,352<br>511,134|
|---|---|---|---|



The notes form part of these financial statements 

Page 8 



## **The Lincolnshire County Scout Council** 

## **Balance Sheet** 

## **31 March 2021** 

|Unrestricted<br>funds<br>Notes<br>£<br>**FIXED ASSETS**<br>Tangible assets<br>9<br>109,255<br>Investments<br>10<br>50<br>109,305<br>**CURRENT ASSETS**<br>Debtors<br>11<br>9,610<br>Investments<br>12<br>267,251<br>Cash at bank<br>266,801<br>543,662<br>**CREDITORS**<br>Amounts falling due within one year<br>13<br>(140,029)<br>**NET CURRENT ASSETS**<br>403,633<br>**TOTAL ASSETS LESS CURRENT LIABILITIES**<br>512,938<br>**NET ASSETS**<br>512,938<br>**FUNDS**<br>14<br>Unrestricted funds<br>Restricted funds<br>**TOTAL FUNDS**|Restricted<br>fund<br>£<br>-<br>-<br>-<br>-<br>-<br>2,259<br>2,259<br>-<br>2,259<br>2,259<br>2,259|2021<br>Total<br>funds<br>£<br>109,255<br>50<br>109,305<br>9,610<br>267,251<br>269,060<br>545,921<br>(140,029)<br>405,892<br>515,197<br>515,197<br>512,938<br>2,259<br>515,197|2020<br>Total<br>funds<br>£<br>117,578<br>33<br>117,611<br>22,433<br>280,671<br>309,085<br>612,189<br>(218,666)<br>393,523<br>511,134<br>511,134<br>508,357<br>2,777<br>511,134|
|---|---|---|---|



The financial statements were approved by the Board of Trustees and authorised for issue on 30 June 2021 and were signed on its behalf by: 

## P Williams 

P Williams (Jul 6, 2021 12:11 GMT+1) 

P D Williams - Trustee 

The notes form part of these financial statements 

Page 9 



**The Lincolnshire County Scout Council** 

**Notes to the Financial Statements for the Year Ended 31 March 2021** 

## **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 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. 

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern. 

## **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. 

Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure. 

## **Allocation and apportionment of support costs** 

Support costs relate to the management of the charity and support of Scouting activities throughout the scout county of Lincolnshire. 

Where support costs cannot be directly allocated to a specific project they are allocated to different activities of the charity in proportion to the direct charitable expenditure on the activities. 

## **Tangible fixed assets** 

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. 

|Freehold property|-  2% on cost|
|---|---|
|Improvements to property|-  2% on cost|
|Plant and machinery|-  25% on cost|
|Computer equipment|-  33% on cost|



Fixed assets with a value of £250 and above are capitalised. 

## **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. 

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. 

## **Pension costs and other post-retirement benefits** 

The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate. 

## **Investments** 

Investments are reviewed regularly and are shown in the financial statements at their year end market value. 

Income received on investments is available for distribution by the Trustees in line with the objectives of the Charity and is accordingly shown as unrestricted income in the Statement of Financial Activities. 

Page 10 

continued... 



**The Lincolnshire County Scout Council** 

## **Notes to the Financial Statements - continued** 

## **for the Year Ended 31 March 2021** 

## **2. INVESTMENT INCOME** 

|2021<br>£<br>Deposit account interest<br>5,749<br>**3.**<br>**CHARITABLE ACTIVITIES COSTS**<br>Support<br>Direct<br>costs (see<br>Costs<br>note 5)<br>£<br>£<br>Go Karts<br>1,739<br>903<br>Scouting activities<br>64,838<br>38,817<br>Training & Support<br>593<br>11,652<br>67,170<br>51,372<br>**4.**<br>**GRANTS PAYABLE**<br>2021<br>£<br>Scouting activities<br>-<br>Training & Support<br>-<br>-<br>The total grants paid to institutions during the year was as follows:<br>2021<br>£<br>Individuals<br>-<br>**5.**<br>**SUPPORT COSTS**<br>Governance<br>Management<br>costs<br>£<br>£<br>Go Karts<br>425<br>478<br>Scouting activities<br>20,999<br>17,818<br>Training & Support<br>11,489<br>163<br>32,913<br>18,459<br>**6.**<br>**INDEPENDENT EXAMINERS REMUNERATION**<br>Accountancy and independent examination fees have been incurred in the year as follows:<br>2021<br>£<br>Independent examination<br>1,920<br>Other accountancy services<br>397<br>2,317||2020<br>£<br>3,391<br>Totals<br>£<br>2,642<br>103,655<br>12,245<br>118,542<br>2020<br>£<br>12,287<br>143<br>12,430<br>2020<br>£<br>12,430<br>Totals<br>£<br>903<br>38,817<br>11,652<br>51,372<br>2020<br>£<br>1,890<br>342|2020<br>£<br>3,391<br>Totals<br>£<br>2,642<br>103,655<br>12,245<br>118,542<br>2020<br>£<br>12,287<br>143<br>12,430<br>2020<br>£<br>12,430<br>Totals<br>£<br>903<br>38,817<br>11,652<br>51,372<br>2020<br>£<br>1,890<br>342|
|---|---|---|---|
|||||
||||2,196|



Page 11 

continued... 



**The Lincolnshire County Scout Council** 

## **Notes to the Financial Statements - continued for the Year Ended 31 March 2021** 

## **7. TRUSTEES' REMUNERATION AND BENEFITS** 

No trustees were remunerated for their role as a trustee of the charity. 

During the year ended 31 March 2021, S C Burt received remuneration of £15,507 (2020: £14,602) for carrying out bookkeeping and Company Secretary duties. 

## **Trustees' expenses** 

During the year ended 31 March 2021, 3 Trustees were reimbursed for expenses incurred. The total of these reimbursements was £228 (2020: £4,349). The nature of the reimbursed expenses were travel, post and stationery costs. 

Amounts were received from 2 Trustees totalling £324 in respect of the sale of tents originally purchased for the jamboree and subsequently advertised for sale to all Lincolnshire Scout members. 

## **8. STAFF COSTS** 

The average monthly number of employees during the year was as follows: 

|County Secretary|2021<br>1|2020<br>1|
|---|---|---|



No employees received emoluments in excess of £60,000. 

## **9.** 

## **TANGIBLE FIXED ASSETS** 

|**COST**<br>At 1 April 2020 and<br>31 March 2021<br>**DEPRECIATION**<br>At 1 April 2020<br>Charge for year<br>At 31 March 2021<br>**NET BOOK VALUE**<br>At 31 March 2021<br>At 31 March 2020|Improvements<br>Freehold<br>to<br>property<br>property<br>£<br>£<br>100,000<br>11,248<br>4,000<br>588<br>2,000<br>225<br>6,000<br>813<br>94,000<br>10,435<br>96,000<br>10,660|Plant and<br>machinery<br>£<br>101,675<br>92,343<br>5,025<br>97,368<br>4,307<br>9,332|Computer<br>equipment<br>£<br>14,285<br>12,699<br>1,073<br>13,772<br>513<br>1,586|Totals<br>£<br>227,208<br>109,630<br>8,323<br>117,953<br>109,255<br>117,578|
|---|---|---|---|---|



## **10. FIXED ASSET INVESTMENTS** 

|**FIXED ASSET INVESTMENTS**||
|---|---|
||Unlisted|
||investments|
||£|
|**MARKET VALUE**||
|At 1 April 2020|33|
|Additions|17|
|At 31 March 2021|50|
|**NET BOOK VALUE**||
|At 31 March 2021|50|
|At 31 March 2020|33|



There were no investment assets outside the UK. 

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## **The Lincolnshire County Scout Council** 

## **Notes to the Financial Statements - continued for the Year Ended 31 March 2021** 

## **10. FIXED ASSET INVESTMENTS - continued** 

## **Poacher Trading Limited** 

Lincolnshire County Scout Council holds 50% (2020: 33%) of the share capital in Poacher Trading Limited. E Compton and A Gilbert held positions as trustees in the year and have also been directors in Poacher Trading Limited during the same period. 

No distribution was declared by Poacher Trading Limited during the year ended 31 March 2021 (2020: £nil). 

## **11. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR** 

|**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**|||
|---|---|---|
|Trade debtors<br>Other debtors<br>Prepayments and accrued income|2021<br>£<br>-<br>400<br>9,210<br>9,610|2020<br>£<br>1,275<br>600<br>20,558|
|||22,433|



Other debtors includes amounts prepaid towards camps and events occurring after the year end totalling £4,791 (2020: £17,596). 

## **12. CURRENT ASSET INVESTMENTS** 

|**CURRENT ASSET INVESTMENTS**|||
|---|---|---|
|Unlisted investments<br>Bonds|2021<br>£<br>57,538<br>209,713<br>267,251|2020<br>£<br>73,109<br>207,562|
|||280,671|



## **13. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR** 

|Trade creditors<br>Taxation and social security<br>Other creditors|2021<br>£<br>1,412<br>84<br>138,533<br>140,029|2020<br>£<br>3,492<br>95<br>215,079|
|---|---|---|
|||218,666|



## **Deferred Income** 

Income has been deferred where the charity is not entitled to spend the funds until a date specified after the year end. 

|International trips<br>UK camps and events<br>Membership fees<br>Training<br>Grants|At 1.4.20<br>£<br>31,007<br>335<br>172,016<br>-<br>500<br>203,858|Amounts<br>released<br>£<br>(31,007)<br>-<br>(172,016)<br>-<br>-<br>(203,023)|Amounts<br>deferred<br>£<br>-<br>-<br>135,562<br>45<br>-<br>135,607|At 31.3.21<br>£<br>-<br>335<br>135,562<br>45<br>500<br>136,442|
|---|---|---|---|---|



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## **The Lincolnshire County Scout Council** 

## **Notes to the Financial Statements - continued** 

## **for the Year Ended 31 March 2021** 

## **14. MOVEMENT IN FUNDS** 

|**Unrestricted funds**<br>General fund<br>Designated fund: Global Adventure<br>Designated fund: Go karts<br>Designated fund: Training<br>Designated fund: Beavers, Cubs, Scouts,<br>Explorers & D of E<br>Designated fund: Development<br>Designated fund: International Activities<br>Designated fund: International<br>Opportunities<br>Designated fund: Three Arrows SASU<br>Poacher International Jamboree<br>Designated fund: Water Active Support<br>Unit<br>Designated fund: Support and<br>Opportunities<br>**Restricted funds**<br>Richard Shaw<br>**TOTAL FUNDS**|At 1.4.20<br>£<br>380,043<br>6,457<br>15,258<br>8,782<br>8,621<br>11,973<br>-<br>713<br>945<br>73,109<br>2,456<br>-<br>508,357<br>2,777<br>511,134|Net<br>movement<br>in funds<br>£<br>21,267<br>-<br>(1,740)<br>-<br>96<br>-<br>1,564<br>-<br>(124)<br>(15,571)<br>(651)<br>(260)<br>4,581<br>(518)<br>4,063|Transfers<br>between<br>funds<br>£<br>(29,000)<br>-<br>-<br>-<br>-<br>-<br>-<br>4,000<br>-<br>-<br>-<br>25,000<br>-<br>-<br>-|At<br>31.3.21<br>£<br>372,310<br>6,457<br>13,518<br>8,782<br>8,717<br>11,973<br>1,564<br>4,713<br>821<br>57,538<br>1,805<br>24,740<br>512,938<br>2,259<br>515,197|
|---|---|---|---|---|



Net movement in funds, included in the above are as follows: 

|**Unrestricted funds**<br>General fund<br>Designated fund: Go karts<br>Designated fund: Beavers, Cubs, Scouts,<br>Explorers & D of E<br>Designated fund: International Activities<br>Designated fund: Three Arrows SASU<br>Poacher International Jamboree<br>Designated fund: Water Active Support<br>Unit<br>Designated fund: Support and<br>Opportunities<br>**Restricted funds**<br>Richard Shaw<br>**TOTAL FUNDS**|Incoming<br>resources<br>£<br>72,714<br>(1)<br>637<br>37,419<br>-<br>8,636<br>3,200<br>-<br>122,605<br>-<br>122,605|Resources<br>Movement<br>expended<br>in funds<br>£<br>£<br>(51,447)<br>21,267<br>(1,739)<br>(1,740)<br>(541)<br>96<br>(35,855)<br>1,564<br>(124)<br>(124)<br>(24,207)<br>(15,571)<br>(3,851)<br>(651)<br>(260)<br>(260)<br>(118,024)<br>4,581<br>(518)<br>(518)<br>(118,542)<br>4,063|
|---|---|---|



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## **The Lincolnshire County Scout Council** 

## **Notes to the Financial Statements - continued** 

## **for the Year Ended 31 March 2021** 

## **14. MOVEMENT IN FUNDS - continued** 

## **Comparatives for movement in funds** 

|Net<br>movement<br>At 1.4.19<br>in funds<br>£<br>£<br>**Unrestricted funds**<br>General fund<br>383,885<br>5,361<br>Designated fund: Global Adventure<br>3,978<br>2,479<br>Designated fund: Go karts<br>10,876<br>4,382<br>Designated fund: Training<br>9,192<br>(410)<br>Designated fund: Beavers, Cubs, Scouts,<br>Explorers & D of E<br>6,447<br>2,173<br>Designated fund: Development<br>11,973<br>-<br>Designated fund: International Activities<br>11,343<br>(7,545)<br>Designated fund: International<br>Opportunities<br>-<br>(12,287)<br>Designated fund: Three Arrows SASU<br>629<br>316<br>Poacher International Jamboree<br>73,109<br>-<br>Designated fund: Water Active Support<br>Unit<br>-<br>2,456<br>511,432<br>(3,075)<br>**Restricted funds**<br>Richard Shaw<br>2,920<br>(143)<br>**TOTAL FUNDS**<br>514,352<br>(3,218)<br>Comparative net movement in funds, included in the above are as follows:<br>Incoming<br>resources<br>£<br>**Unrestricted funds**<br>General fund<br>86,554<br>Designated fund: Global Adventure<br>2,479<br>Designated fund: Go karts<br>8,088<br>Designated fund: Training<br>3,537<br>Designated fund: Beavers, Cubs, Scouts,<br>Explorers & D of E<br>15,372<br>Designated fund: International Activities<br>360,907<br>Designated fund: International<br>Opportunities<br>-<br>Designated fund: Three Arrows SASU<br>600<br>Designated fund: Water Active Support<br>Unit<br>3,134<br>480,671<br>**Restricted funds**<br>Richard Shaw<br>-<br>**TOTAL FUNDS**<br>480,671|Transfers<br>between<br>At<br>funds<br>31.3.20<br>£<br>£<br>(9,202)<br>380,044<br>-<br>6,457<br>-<br>15,258<br>-<br>8,782<br>-<br>8,620<br>-<br>11,973<br>(3,798)<br>-<br>13,000<br>713<br>-<br>945<br>-<br>73,109<br>-<br>2,456<br>-<br>508,357<br>-<br>2,777<br>-<br>511,134<br>Resources<br>Movement<br>expended<br>in funds<br>£<br>£<br>(81,193)<br>5,361<br>-<br>2,479<br>(3,706)<br>4,382<br>(3,947)<br>(410)<br>(13,199)<br>2,173<br>(368,452)<br>(7,545)<br>(12,287)<br>(12,287)<br>(284)<br>316<br>(678)<br>2,456<br>(483,746)<br>(3,075)<br>(143)<br>(143)<br>(483,889)<br>(3,218)|
|---|---|



## **Designated fund: Global Adventure** 

This is an activity team which attends events and takes equipment to run activities for participants. Income is the amounts they receive from events and expenditure is the costs incurred for staff to stay on site. 

## **Designated fund: Go karts** 

This is a Scout Active Support Unit which runs Go Karting at events and at weekends throughout the summer. Income is generated from this and expenditure is in relation to building and repairing the karts and transporting staff and karts to sites. 

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**The Lincolnshire County Scout Council** 

## **Notes to the Financial Statements - continued for the Year Ended 31 March 2021** 

## **14. MOVEMENT IN FUNDS - continued** 

## **Designated fund: Training** 

The is set aside for Lincolnshire County Scout Council to run training events for volunteers and Young Leaders in Lincolnshire Scouting. 

## **Designated fund: Beavers, Cubs, Scouts, Explorers & D of E** 

The funds designated have been received towards events specific to younger participants in Lincolnshire Scouting and the expenditure is on running these events. There are multiple events during each year and therefore the amounts received, spent and held in reserves will fluctuate. 

## **Designated fund: Development** 

This is an amount designated for the purposes of offering more and better activities within Scouting in Lincolnshire where there are relatively small costs to do so. 

## **Designated fund: International Activities** 

There are multiple international events each year which are each budgeted to be breakeven or to make a small surplus. The actual surpluses, and sometimes deficits, on these events are accumulated in this fund. Any balances in the fund may be used to cover miscellaneous purchases and expenses for the benefit of future international events. 

## **Designated fund: International Opportunities** 

This fund is intended to promote participation in international events by members of the Lincolnshire scouting community. It is funded by an annual transfer from the General reserve and is utilised through grants to individual members or groups in respect of specific international events. 

## **Designated fund: Three Arrows SASU** 

This team operates a survival skills base at events and camps throughout the year and income is received by attending them. Expenses incurred relate to repairing tools, purchasing consumables for the skills and travel for volunteers attending. 

## **Designated: Poacher International Jamboree** 

This amount is a third of the reserves held within the Poacher joint venture accounts and is held in a separate Poacher bank account. Should Poacher cease to run, the reserves would be distributed. 

## **Restricted fund: Richard Shaw** 

This fund was set up by a previous County Commissioner and the fund is restricted. Requests are submitted to R Shaw to spend the funds. 

## **Transfers between funds** 

## **International** 

Each year the County Executive agrees an amount to be transferred from general reserves to an international fund to assist with the promotion of international events.  In the year ended 31 March 2021 the amount transferred was £4,000 (2020: £4,000). 

## **Support and Opportunities Fund** 

This fund has been set up with two phases of use: 

- 1)   Support to groups during the Covid-19 pandemic in paying census and providing digital Scouting 

- 2)   Ongoing financial support to units to improve programmes and grow the membership numbers 

An amount of £25,000 was agreed to be set aside for this fund from the general reserves. 

Page 16 

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**The Lincolnshire County Scout Council** 

## **Notes to the Financial Statements - continued** 

**for the Year Ended 31 March 2021** 

## **15. RELATED PARTY TRANSACTIONS** 

## **The Scout Association** 

The Scout Association exists by authority of Royal Charters, which give authority to the Bye Laws of the Association, which are approved by Her Majesty's Privy Council. The Bye Laws, in turn, authorise the making of rules for the regulation of the Association's affairs, as detailed in "Policy, Organisation and Rules". 

During the year the charity collected £161,823 (2020: £150,590) in membership subscription on behalf of The Scout Association. There were no amounts due at the year end. 

If Lincolnshire County Scout Council should cease to operate, The Scout Association will take title of the charity's funds. 

## **Market Rasen Scout Group** 

Market Rasen Scout Group is overseen by The Lincolnshire County Scout Council and as at 31 March 2021 there is a balance due to be repaid to the charity of £400 (2020: £600). 

This page does not form part of the statutory financial statements 

Page 19