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 I￿land 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. trus￿OrthY 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 balan￿S 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 bU1￿1ng$ 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
LIn￿1n
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 cOn￿rnIng 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 a￿ounts 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
Con￿rn.
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 8￿ru813 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 Obl￿t$ of the Charity. ReStrI￿10￿S
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 re￿1ve 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, Explo￿r$ & 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 re￿ived. 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 AWard￿D 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