REGISTERED CHARITY NUMBER.. 522395 Scouts Lincolnshire Re ort of the Trustees and Unaudited Financial Statements for the Year Ended 31 March 2022 for The Lincolnshire Coun Scout council Wright Vig8r Lirnited Chartered A¢count8nts & Business Advisers 15 Newland Lincoln Lincolnshire LN1 1XG
The Lincolnshire Coun Seout Couneil Contents of the Flnancial Statements for the Year Ended 31 March 2022 Page Report of the Trustees Independent Examinerfs Report Statement of Financial Activities Balance Sheet Notes to the Financial Statements 9 10 16 Detsiled Ststement of Financial Activities 17 10 18
The Lincolnshire Coun Seout Couneil ort of the Trustees for thè Year Ended 31 March 2022 The Tiustees present their report wrfth the finanaal ststements of the tharity for the year ended 31 March 2022. The Trustees have adopted the provisions of Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charrties preparing their accounts in accordan with the Financial Reporting Standard applicable in the UK and Republic of Iland IFRS 1021 leffective 1 January 20191. OPJECTIVES AND ACTIVITIES The Purpose of Scouting Scouting exists to activety 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. trusOrthY and loyal. Respect- We have self-respect and respect for others. Care- We support others and take care of the worfd in which we live. Belief - We explore our faiths. beliefs and attitudes. Co-operation - We make a positive difference., we co-operate wlh olheis and make friends. Thè Scout Method Scouting takes place when young people. in partnership with aduts, work together based on the values of Scouting and.. enjoy what they are doing and have fun tske part In activities indoors and outdoors learn by doing share in spiritual reflection tske responsibility and make choices undertake new and challenging activities make and live by their Promise. Significant activitles A full report on the activities and achievements of the Lincolnshire County Scout Counal are contained in the Lincolnshire County Scout Council 2021122 Review. Public benefit The Lincolnshire County Scout Council meets the Charity Commission's public benefit criteria both under the advancement of education and the advancernent 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 ExecutNe for approval, if above their delegated authority of £1,000. There is a procedure for grants dispensed on behalf of the Richard Shaw fund. Volunteer The chaiity is reliant mainly upon ils volunteers foi the work il does on 8 d8y lo day basis. Although volunteers are reirrbur5ed for expenses incurred if requested, the value of their lime is not measured. Page 1
The Lincolnshire Coun Seout Couneil ort of the Trustees for thè Year Ended 31 March 2022 ACHIEVEMENT AND PERFORMANCE Charitable activitias The first part ol the year was difficuK as face to face meetings were still not allowed but the County Commissioners Challenge helped to encourage active involvement in Scouting. The LINCS GOES LIVE online conference with different sessions, training modules, discussion forums, HQ speaker, Bhangra dancing and quiz was a great kickstart to get Scouting in the county up and running ready for face-to-face events to open again. Once Scouting was "go" we attended Lincs Fest on the showground as a recruitment drive, held Wave days to update Water Permits, held introduction to Land permits, Hill Walking training weekends and the SASU'S (Scout Active Support Units) all began to plan their programmes. Chiller, a mid-winter event was held, albeit shortened The Support and Opportunities Fund was initially set up with criteria to help any DistrictslGroups having difficulties coming out of lockdown. All in all the County came out of lockdown running and rnember numbers while slightly down have held up well. FINANCIAL REVIEW Financial position The Charity has applied ils funds lo sustain the day lo day running of the organisalion 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 cornp8red 8gaiNsl actual figures on 8 regular basis Ihioughout the year. There ale also indnfidual budget holders who submit budgets for their own operational areas and their 8Ctual figuie5 are monitored against those budgets. The Charitys prim8ry source of inwme is through the r815ing of membership fees which il 8lso ¢ollects on behalf of The Scout Asso(iation, its paient organisation. Memb81ship fee income for th8 County is therefore based on memb8r number5 and the fee pei mernber. Income is also raised for speafic events and is then spent on those events. Mh)ere income is received andlor expenditure Is spent in one financial year for an event taking place in the next financial year then these balanS are carried forward to the year in which the event takes place. Expenditure comprises a level of head office costs which remains relativety 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 lo 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 finanaal position of each of their units. Financial position For the year ended 31 March 2022 membership fee income was based on member numbers at the beginning of 2021, after the irnpact of Govid 19 was fett. As a consequence membership fee income for the year was adveT3ely affected by the pandemic. Fee income dropped by 211¢ to £48.283 12021.. £60,9981 reflecting a significant fall in member numbers but an increase in the fee per member. Overall charitable activities income fell to £18.529 compared lo12021.. £50.8581. The Poacher 2022 event is due lo take plaoe in August 2022 8nd so the 2023 fin8nci81 st*emenls will include the iesults of this event when 50°h of any surplus is remitted lo the organisation. Vvhilsl head office wsts rern8ined fairty wnsl8nt, direot expendituie on th81itsble 8rtivities reduced. Over811 expenditure f811 to £82,96812021.. £118,5421. InvestTnent 8nd other inwme, which w88 unaffeded by Covid 19, rose slightly to £11,96412021.. £10.7491. As a consequence of the above the net result for the charity was that it achieved a small defiat for the year of £4,192 12021.. surplus £4,0631. Investment policy The Trustees deposrft surplus funds of the charty in FSCS covered companies to ensure the maximum value and income from banking airangements for surplus funds is obtained whilst maintaining a low level of risk. This policy continued in the year to 31 March 2022. Page 2
The Lincolnshire Coun Seout Couneil ort of the Trustees for thè Year Ended 31 March 2022 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 rnonths running costs which is approximately £SO,000. As at 31 March 2022, total reserves of the charity were £511,00512021'. £515,197> of which £1,85912021.' £2,259) was restricted and £509,146 12021.. £512,938) was unrestricted. Within unrestricted reserves, £158,225 12021.. £140,628> 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 storelHQ 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 wlh a break option al three years. The arrangement has proved largely salisfaclory 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 terrn provision of storage facilities and pending a decision on this matter the reserves will continue lo be held within general fund. Reserves are also held in respect of the Poacher event. which is run every four years in 8SSOCl8tion with the Guides. Following the event in August 2022 a full ieview of 811 reserves will lake place. The charity has tnet its target of holding ieserve5. FUTURE PLANS Lincolnshire County Scout Counal will be looking to continue increasing our membership to meet the targets advised by The Scout Associats"on HQ. There will also be a focus on implementing new controls to mitigate the key risks for the charity and improving the overall govemance. The Board of Trustees were approached during the year by the tenant of Linwood Warren to buy the land and the Board have put in motion a considered discussion to make the decision in the coming year. The Poacher 2022 event is due to take pla in August 2022 and so the income and expenditure relating to this event will be reflected in the 2023 financial statements when the final results are detemined. The Lincolnshire County Scout Council will be credited with 50°/D of any surplus that is achieved. 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 Assoaation and the Policy. Organisation and Rules IPOR'SI ol The Scout Assoaation. Charity constitution The County is a trust established under its rules which are common to all Scouts. The Gharity Constitution is in line with the guidelines set by Scout HQ through the Policy Organisalion and Rules and is reviewed periodically. Recruitment and appointment of new trustses Trustees are appointed in 8ocord8nce with the Poliry. Oiganisation and Rules of the Swul Association. Induction of new Trustee5 and training of the required rnodules under POR'S 15 conducted and rllonilored. Organi¥ational ¥tru¢ture The County is managed by the County Board of TtU5tees, the memb8rs of which a18 th8 "Charity TtU5tees A5 charity trustees they are responsible foi (xjmplwng with legislation applicable to charities. This includes the requirement lo keep propel accounts. The Board of Trustees is split into 3 sub committees namely Appointments, Finance and Govemance. Page 3
The Lincolnshire Coun Seout Couneil ort of the Trustees for thè Year Ended 31 March 2022 STRUCTURE, GOVERNANCE AND MANAGEMENT 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 pla 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 concem that have been identified are.. The amount and placing of Reserves Health & Safety of bU11ng$ corning out of lockdown including Asbestos and Legionella Lack of Adult rnembership to suit demand REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number 522395 Principal address Lincolnshire County Scouts Gieelwell Pl8 2 Lirnekiln Way LIn1n LN2 4US Tru¥tees Trustees.. Ex Officio J P Newlove P D Williams SCBurt A Gilbert E Broome Office County Chair County Treasurer County Secretary County Commissioner County Youth Commissioner Trustees: Elected R WArden R Fall D J Sylvester C Greig K M C Compton R Harvey A Watton l Kingdom (Resigned 15.07.211 (Resigned 15.07.211 (Resigned 15.07.211 (Resigned 16.09.211 (Appointed 15.07.211 Trustees- Nominated S E Newball A R Parker H P Nelson A V Baxter CMBurt CLee S Henry (Resigned 15.07.211 (Resigned 15.07.211 (Appointed 15.07.211 (Appointed 15.07.211 Tru¥tee8= Voice of Young People S R John50n (Resigned 15.07.211 K Stewart (Resigned 15.07.211 K Shaw (Appointed 15.07.211 J Wand IAppoint8d 15.07.211 Page 4
The Lincolnshire Coun Seout Couneil ort of the Trustees for thè Year Ended 31 March 2022 REFERENCE AND ADMINISTRATIVE DETAILS Independent Examiner Wright Vigar Limited Chartered Accountants & Business Advisers 15 Newland Lincoln Lincolnshire LN1 1XG Bankers Santander PLC Bridle Road Bootle L304GB County Registration Number 13310 Approved by order of the board of Iruslees on 7 September 2022 and signed on ils beha by.. J P Newlove- Trustee Page 5
Inde endent Examinerfs Re The Lincolnshire Coun rt to the Trustees of Seout Council Indèp•ndènt •xamin•rfs rèpori to th• trustèès of Th• Lineolnshirè County Seout 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 2022. Responslbllltles and basls of report As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordan with the requirements of the Charities Act 2011 I'the Act'l. 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 Directs'ons given by the Charity Commission under section 14515llbl of the Act. Independent examinerfs statement I have completed my examination. I confirm that no material matters have corne to rny attention in connection with the examination giving me cause to believe that in any material respect.. accounting records were not kept in respect of the Trust as required by section 130 of the Act,. or the accounts do not accord with those records., or the accounts do not comply with the applicable requirernents cOnrnIng 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 conceins and h3ve corne acioss no other rn8tters in connedion with the ex8min81ion lo which attention should be drawn in this report in order lo enable a proper understanding of the aounts lo be reached. J P Sewell ICAEW Wright Vigar Limited Chartered Accountants & Business Advisers 15 Newland Lincoln Lincolnshire LN1 1XG 7 September 2022 Page 6
The Lincolnshire Coun Seout Couneil Statement of Financial Activities for the Year Ended 31 March 2022 2022 Total funds 2021 Total funds Unrestricted funds Restricted fund Notes INCOME AND ENDOWMENTS FROM Donations and legacies 48,283 48,283 80,998 Charitable activities Scouting activrties Training & Support 16.037 2,492 16,037 2,492 49,891 967 Investment income Other income 6,964 5,000 6,964 5,000 5,749 5,000 Total 78,776 78,776 122,605 EXPENDITURE ON Charitable activitles Go Karts Scouting activities Training & Support Development CORE- to allocate 7,692 19,1e1 54,348 1,367 7,692 19,161 54,748 1,367 2,642 103,e55 12,245 400 Total 82,8 400 82,968 118,542 NET INCOMEIIEXPENDITUREI 13,7921 14001 14,1921 4,063 RECONCILIATION OF FUNDS Total funds brought forward 512,938 2,259 515,197 511,134 TOTAL FUNDS CARRIED FORWARD 509.146 1.859 511.005 515.197 The notes fom part of these financial statements Page 7
The Lincolnshire Coun Seout Couneil Balance Sheet 31 March 2022 2022 Total funds 2021 Total funds Unrestricted funds Restricted fund Notes FIXED ASSETS Tangible assets Investments 107,631 50 107,631 50 109,255 50 107,681 107,681 109,305 CURRENT ASSETS Debtors Investments Cash at bank 10 25,796 286,206 305,104 25,796 286,206 306,963 9,610 267,251 269,060 1,859 617,1( 1,859 618,965 545,921 CREDITORS Amounts falling due within one year 12 1215,6411 1215,6411 1140,0291 NET CURRENT ASSETS 401,465 1,859 403,324 405,892 TOTAL ASSETS LESS CURRENT LIABILITIES 509.146 1.859 511.005 515.197 NET ASSETS 509.146 1,859 511.CM)5 515.197 FUNDS Unrestricted funds Restricted funds 13 509.146 1.859 512.938 2.259 TOTAL FUNDS 511005 515 197 The financi81 slalernents were approved by the Board of Trustees and authorised for issue on 7 September 2022 and were signed on its behalf by.. P D Williams- TIu5tee The notes fom part of these financial statements Page 8
The Lincolnshire Coun Seout Couneil Notes to the Financial Staternents for the Year Ended 31 March 2022 ACCOUNTING POLICIES Basls of preparlng the financlal statements The finanaal statements of the charrty, which is a public benefrt entity under FRS 102, have been prepared in accordance with the Charities SORP IFRS 1021 '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 IFRS 1021 (effective 1 January 20191,, Finanaal Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic ol Ireland. and the Charities Act 2011. The financial statements have been prepared under the historical cost convention, with the exception of investments which are induded at market value. The trustees consider that there are no material uncertainties about the charity's ability to continue as a going Conrn. Income All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, il is probable that the incorne wll be received and the amount can be measured reliably. Expenditu Liabilities are reoognised as expendiluie as soon as there is 8 981 or constru¢tive obligation committing the h8rity to that expenditure, it is probable that a transfer of economic benefrts wll be required in settlement 8nd the amount of the obligation can be rne8sured reliably. Expenditure is accounted for on an 8ru813 b85is and has been classified undei he8dings th81 aggregate all cost ielaled to the category. lfvhere ¢osts cannot be directly 8ttributed to Particular he8ding5 they have been 8IIoc8ted to 8Ctivities on a basis consistent with the use of resoLJrces. Allocation and apportionment of support costs Support costs ielate to the managernent of the charity and support of Scouting activities throughout the scout county of Lincolnshire. Mhere support costs cannot be directly allocated to a specific projeci they are allocated to different activities of the charity in proportion to the direct charitable expendrfture on the activities. Tangible fixed assets Depreaation is provided at the following annual rates in order to write off each asset over its estimated useful lrfe. Freehold propety Improvements to propety Plant and machinery Computer equipment 2°/0 on cost 2°/0 on cost 25/0 on cost 33/0 on cost Fixed assets with a value of £250 and above are capitalised. Taxation The charity is exempt frorn tax on its charitable activities. Fund accounting Unrestricted funds can be used in accordance with the charitable objectives al the discretion of the trustees. Restricted funds can only be used for particular iesliicted purposes within the Oblt$ of the Charity. ReStrI10S arise when specified by the donor or when funds are raised for particular restricted purposes. Further explan*ion of the n8ture 8nd purpose of each fund is included in the notes lo the financial st8teTnents. Pension c08t8 and other post-retirement benefits The thaiity operates a defined contribution pension scheme. ContribLrtions payable to the ch8rty's pension schetne are charged to the Statement of Financi81 Activities in the period to which they ielate. Investments Investments are reviewed regulaily and ale 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 accoidingly shown as unrestricted income in the Statement of Financial Activities. Page 9 continued...
The Lincolnshire Coun Seout Couneil Notes to the Financial Statements - continued for the Year Ended 31 March 2022 INVESTMENT INCOME 2022 2021 Deposit account interest 6,964 5,749 CHARITABLE ACTIVITIES COSTS Support costs (see note 41 Direct Costs Totals Go Karts Scouting activities Training & Support Development 4,745 13.9931 24.291 2,947 23,154 30.457 7,692 19,161 54.748 26.410 56,558 82,968 SUPPORT COSTS Governance costs Managernenl Totsls Go Karts Swuling activities Training & Support 2.947 13.435 17.078 2.947 23.154 30.457 9.719 13.379 33.460 23.098 56.558 INDEPENDENT EXAMINERS REMUNERATION Accountancy and independent ex8min81ion fees have been incurred in the ye81 as follows.. 2022 2021 Independent ex8rnination Other accountancy setvices 1,950 272 1.920 397 2.222 TRUSTEES. REMUNERATION AND BENEFITS No trLJSte8s wer8 remunerated for their role as a trust88 of the charty. During the year ended 31 March 2022, S C Burt received remuneration of £16,12212021." £15,5071 for carrying out bookkeeping and Company Secretary dLrties. Trust8•S' 8xpans8s During the year ended 31 March 2022, 3 Trustees were reimbursed for expenses incurred. The total of these reimbursements was £72812021." £2281. The nature of the reimbursed expenses were travel, post and stationery costs. Page 10 continued...
The Lincolnshire Coun Seout Couneil Notes to the Financial Statements - continued for the Year Ended 31 March 2022 STAFF COSTS The average monthly number of employees during the year was as follows.. 2022 2021 County Secretary No employees received emoluments in excess of £60.(M)O. TANGIBLE FIXED ASSETS lrnprovernents to property Freehold property Plant and rnachinery Computer equipment Totals COST Al 1 April 2021 Additions 100.000 11,248 101.675 6,746 14.285 227.208 6,746 At 31 March 2022 100000 108421 DEPRECIATION At 1 April 2021 Charge for year 6,000 2,000 813 200 97,368 5,657 13,772 513 117,953 8,370 At 31 March 2022 8,000 1,013 103,025 14,285 126,323 NET BOOK VALUE At 31 March 2022 92,000 10,235 5,3 107,631 At 31 March 2021 94,000 10,435 4,307 513 109,255 FIXED ASSET INVESTMENTS Unlisted investments MARKET VALUE At 1 April 2021 and 31 March 2022 50 NET BOOK VALUE At 31 March 2022 50 At 31 March 2021 50 There were no investment assets outside the UK. Poacher Trading Limited Lincolnshire CoLJnty Scout Council hold5 50¢/0 12021". 500Jol of the 5h8re capital in Poacher Tiading LiTnrted. E Compton and A Gilbert held positions as trustees in the year and have also been directors in Poacher Trading Lirnited during the same period. No distribution was dedared by Poacher Trading Limited dLJring the year ended 31 March 202212021". £nill. Page11 continued...
The Lincolnshire Coun Seout Couneil Notes to the Financial Statements - continued for the Year Ended 31 March 2022 10. DEBTORS.. AMOUNTS FALLING DUE WITHIN ONE YEAR 2022 2021 Other debtors Prepayments and accrued income 200 25,596 400 9,210 25,796 9,610 Prepayments include amounts prepaid towards camps and events occurring after the year end totalling £5,731 12021.. £4,791). 11. CURRENT ASSET INVESTMENTS 2022 2021 Unlisted investments Bonds 73,109 213,097 57,538 209,713 286,206 267,251 12. CREDITORS.. AMOUNTS FALLING DUE IVITHIN ONE YEAR 2022 2021 Trade creditors Taxation and soaal security Other creditors 2,077 1,412 84 138 533 213564 215,641 140,029 Deferred Income Arnounls released Arnounls deferred Al 1.4.21 Al 31.3.22 Inlemation81 trips UK Mp$ and events Membership fees Training Giants 11,059 11,059 335 135,562 45 500 13351 1135.5621 1451 5001 200.375 21x1.375 136442 136 4421 211434 Inwme has been deferred where the ch8rty is not entitled to spend the funds until 8 dale specified after the year end. Page 12 continued...
The Lincolnshire Coun Seout Couneil Notes to the Financial Statements - continued for the Year Ended 31 March 2022 13. MOVEMENT IN FUNDS Net movement in funds Transfers between funds At 31.3.22 At 1.4.21 Unrestricted funds General fund Designated fund.. Global Adventure Designated fund.. Go karts Designated fund.. Training Designated fund.. Beavers, Cubs, Scouts, Explorers & D of E Designated fund.. Development Designated fund.. International Activities Designated fund.. Intemational Opportunities Designated fund. Three Arrows SASU Poacher Intemational Jamboree Designated fund. Water Active Support Unil Designated fund.. Support 8nd Opportunities Desgin8led fund.. Ghiller 372,310 6,457 13,518 8,782 2,611 124,0001 15,0001 350,921 1,457 9,691 8,409 13,8271 13731 8,717 11,973 1,564 9,323 10,614 1,663 11,3591 99 4,713 821 57,538 4,000 47 8,713 713 73,109 11551 15,571 1,805 3,907 5,712 24,740 {21,1951 323 24,953 28.498 323 512.938 13,792} 509.146 Restricted funds Richard Shaw 2,259 14001 1,859 TOTAL FUNDS 515197 511005 Nel movement in funds. included in the above are as follows.. Incoming resources Resources expended Movement in funds Unrestricted funds General fund Designated fund.. Go karts Designated fund.. Training Designated fund.. Be8vers, Cubs, Scouts, Explorer5 & D of E Designated fund. Development Designated fund. Intemational Activities Designated fund. Three Ariow5 SASU Poacher Intemational Jamboree Designated fund.. Water Active Support Unit Designated fund." Support and Opportunities Oesginated fund.. Chiller 61,779 159,1681 13,8271 11,8981 2,611 13,8271 13731 1,525 1,554 19481 11,3591 141 14631 24,207 606 11,3591 99 11551 15,571 103 308 18,6361 7,512 13,6051 3,907 15841 15,195 {20,6311 14,872 {21,1951 323 78,776 182,5681 13,7921 Restricted funds Richard Shaw 14001 14001 TOTAL FUNDS 78,776 82,968 4,192 Page 13 continued...
The Lincolnshire Coun Seout Couneil Notes to the Financial Statements - continued for the Year Ended 31 March 2022 13. MOVEMENT IN FUNDS-eontSnued Comparatlves for movement In funds Net movement in funds Transfers between funds At 31.3.21 At 1.4.20 Unrestricted funds General fund Designated fund.. Global Adventure Designated fund.. Go karts Designated fund.. Training Designated fund.. Beavers, Cubs, Scouts, Explorers & D of E Designated fund. Development Designated fund. INlern8tion81 Activities Designated fund.. Intemational Opportunities Design8led fund. Three Arrows SASU P08cher Intem8tion81 Jamboree Designated fund. Water Active Support Unil Designated fund.. Support 8nd Opportunities 380,043 6,457 15,258 8,782 21,267 {29,0001 372,310 6,457 13,518 8,782 11,7401 8,621 11,973 8,717 11,973 1,564 1,564 713 945 73,109 4,000 4,713 821 57,538 11241 {15,5711 2,456 16511 1,805 260 25,000 24,740 508.357 4,581 512.938 Restricted funds Richard Shaw 2,777 15181 2,259 TOTAL FUNDS 515197 Comparative nel movement in funds. induded in the above are as follows. Incoming resources Resources expended Movetnent in funds Unrestricted fundB General fund Designated fund.. Go k8rts Designated fund. Beavers, Cubs, Scouts, Explorers & D of E Designated fund. Intemational Activities Designated fund. Three Ariows SASU Poacher Intemational Jamboree Designated fund.. Water Active Support Unit Designated fund." Support and Opportunities 72,714 {51,4471 11.7391 21,267 11,7401 637 37,419 15411 {35,8551 11241 {24,2071 1,564 11241 {15,5711 8,636 3,200 13,8511 16511 280 280 122,605 1118,0241 4,581 Restrlcted funds Richard Shaw 15181 15181 TOTAL FUNDS 122,605 118,542 4,063 Deslgnated fund.. Global Adventure This is an adivity team which attends events and takes equipment to run activities for participants. Income is the amounts they re1ve from events and expenditure is the costs incurred for staff to stay on site. Page 14 continued...
The Lincolnshire Coun Seout Couneil Notes to the Financial Statements - continued for the Year Ended 31 March 2022 13. MOVEMENT IN FUNDS-eontSnued 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. 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, Explor$ & 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 reived. spent and held in reserves wll fluctU8te. Designated fund.. Development This is an amount designated for the purposes of offering more and better activities within Scouting in Lin¢olnshire where there are rel8lnle srnall costs lo do so. Designated fund.. International Activities There are multiple international event5 each year which are each budgeted to be bre8keven or lo make a srnall surplus. The actual surpluses, and 50meb.tnes deficits, on these events are accumulated in this fund. Any b818n¢es in the fund rn8y be used to cover miscellaneous purchases and expenses for the benelil of future international events. Designated fund.. International Opportunities This fund is intended to promote partiapation in international events by members of the Lincolnshire scouting community. It is funded by an annual transfei from the General reserve and is utilised through grants to individual members or groups in respect of specific international Èvents. Designated fund.. Three Arrows SASU This team operates a survival skills base at events and camps throughout the year and income is ceiVed by attending them. Expenses incurred relate to repairing tools, purchasing consumables for the skills and travel for volunteers attending. Deslgnated: Poacher Intematlonal Jamboree This amount is a half 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. The latest Poacher event is due to be held in August 2022 and any profits arising from this event will be included in the 2023 accounts when the event has taken place and the Charity is entitled to the funds from Poacher Trading Limited. Restricted fund.. Richard Shaw This fund was set up by a previous County Comrllissioner and the fund is restricted. Requests are subrllitted lo R Shaw lo spend the funds. Transfers between funds International Each ye81 the County Executive agrees an arnounl to be transferred frorn gener81 reserves lo an inlem81ional fund to 8SSlSt with the promotion of intem8tional events. In the year ended 31 Maich 2022 the atnounl tran5fer18d wa5 £4,00012021.. £4,0(K)I. Support and Opportunities Fund Thi5 fund ha5 been set up with two phases of use.. 11 Continue to support the groups as the Covid-19 pandemic eases by paying census and providing digital Scouting 21 Ongoing finanaal support tts 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 15 continued...
The Lincolnshire Coun Seout Couneil Notes to the Financial Statements - continued for the Year Ended 31 March 2022 14. RELATED PARTY TRANSACTIONS The Scout Assoclatlon The Scout Association exists by authority of Royal Charters, which give authority to the Bye Laws of the Assoaation, 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 £145,584 12021.. £161,823} in membership subscription on behalf of The Scout Association. There were no amounts due at the year end. If Lincolnshire County Scout Council should ase to operate, The Scout Association will take title of the charity's funds. Market Fiasen Scout Group Market Rasen Scout Group is overseen by The Lincolnshire County Scout Council and as al 31 March 2022 there is a balance due to be repaid to the charity of £20012021.. £4001. Page 16
The Lincolnshire Coun Seout Couneil Detailed Statement of Financial Activities for the Year Ended 31 March 2022 2022 2021 INCOME AND ENDOWMENTS Donations and legacies Donations Membership subscriptions 2,764 45,519 100 60,898 48,283 60,998 Investment income Deposit account interest 8,964 5,749 Charltable actlvltles Duke of Edinburgh's Award County camp Three Arrows SASU Water activities International Activities courses Training Poacher International Jamboree 1,554 15,195 308 7,513 103 637 3,200 37,418 1,525 8.836 18,529 50,858 Other income Rents received 5,000 5,000 Total incoming rèsourcès 78,776 122,605 EXPENDITURE Charitable activities Duke of Edinburgh's Awards Go Karts SASU Three Arrows SASU Water Active Support Unit Support and opportunities Trek karts International Activities courses Training AGC Explorers expenses AGG Network expenses AGC Youth AWardD of E ACC Adivilies DCC Adult Support DCC Piogrammes Adivities teams meeting5 Poacher Intemational Jatnbor88 Piogramme event.. Chiller YoLrth Foiutn Youth Commissioner expenses Development expenses Youth Awards County Conference 948 3,827 541 1,739 124 3.851 260 300 35,555 518 3.605 20,678 918 657 2.251 57 40 92 154 51 83 1171 124,2071 14.872 160 59 1,359 50 373 24,207 26,410 67,170 This page does not fom part of the statutory financial statements Page 17
The Lincolnshire Coun Seout Couneil Detailed Statement of Financial Activities for the Year Ended 31 March 2022 2022 2021 Support costs Management Rent and rates Insurance Light and heat Telephone Post, print and stationery Lincolnshire Show expenses Small projects and equipment Website costs Online Scouting Manager costs Foreign exchange differences Sundry expenses Freehold property depreciation Irnprovements to propety depreciation Plant and machinery depreciation Computer equipment depreciation 8,662 370 380 1,303 505 7,974 1,516 310 1,096 889 84 235 984 11,344 97 358 1,043 12,451 18 2.000 200 5.657 513 2.000 225 5.025 1.074 33,460 32,913 Govemance costs Wages Pensions Independent examination fees Legal and professional fees Accountancy fees County Chairman expenses County Se¢tary expenses County Commissioner expenses AGM costs Training 15,828 294 1.950 1.488 290 15,507 278 1.902 415 65 18 158 104 12 2.322 926 Total resources expended 82,968 118,542 Net lexpendlturelllncome 4,1921 4,063 This page does not fom part of the statutory financial statements Page 18