REGISTERED CHARrrY NUMBER: 522395
ort of the Trustses and
Unaudited Financial Statements
for the Year Ended 31 March 2024
The Llncolnshiro Coun
Scout Coun
Wright Wigar Limrted
Chartered Accountants & Business Advis8rs
15 Newland
Lincoln
Lincolnshire
LN1 1XG

The Lincolnshlre Coun
Scout Council
Contents of the Flnanclal Statemer
for the Year Ended 31 March 2024
Page
Report of the Trustees
1 to 5
Independent Examinorfs Report
Stalement of Flnanclal Activilles
Balan￿ Sheot
Notes to the Financial Statements
9 to 17

The Lincolnshire Coun
Scout Councll
ort of the Trustees
for the Year Ended 31 March 2024
The Trustees pr8sent their report with the financial statements of the charity for the year ended 31 March 2024. The
Trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Pracli
applicable to charities preparing their accounts in a¢cordance with the Financial Reporting Standard applicable in the UK
and Republic of Ireland (FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
The Purpose ot Scouting
Scouting exists to actively engage and support young people in their personal development, empowering them to make a
posilive contribution to society. Lincolnshire County Scout Council oversees Scouting activity in Lincolnshire.
The Values of Scouting
As S¢outs we a￿ guided by these values:
Integrity - We act with integrity. we are honest. trustworthy and loyal.
Respect- W8 have self-respect and r8spect for others.
Care - We support others and take care of the worfd in which we live.
Belief - We explore our faiths. beliefs and attiiudes.
Co-operation - We make a posttive difference" we co-operate with other5 and make friends.
The Scout Method
Scouting takes place when young peop16, in parther5hip viith adults. work together based CKJ the values of Scouting and:
enjoy what they ar8 doing and have fun
tske part in activities indoors and outdoors
leam by doing
share in spiritual reflection
tak8 responsibility and make choices
undertake new and challenging activities
make and live by their Promise.
Signlficant actlvities
A full report on the acttvities and achi8vements of the LinLx)Inshir8 County S￿ut Council are contained in the
Lincolnshim County Scout Council 2023124 Review.
Public boneflt
The Lincolnshire County Scout Council meets the Charity Commission's public ben8fit criteria both under the
advancement of education and the advancement of catizenship and community d8velopment.
Grantmaklng
Grant applications are assess8d by the Finan￿ Committee on an individual basis and are then forward8d to the County
Trustee Board for approval, rf above their delegated authortty of £1,000. There is a procedure for grants dispensed on
behalf of the Richard Shaw fund. Grant applications from th8 Support and Opportunities Fund are assessed by a
subcommittee of the Finan¢6 Committee. using criteria set and approved by th8 Trustee Board. All decisions are
reported to the TfUSte6 Board.
Volunteers
The charity is reliant mainly upon its volunteer5 for the wDrk it does on a day to day basis. Although volunteers are
reimbursed for expenses incurred if requested. the value of their time is not m6asur6d.
Page 1

The Lincolnshire Coun
Scout Council
Re
ort of tho Trustees
for the Year Ended 31 March 2024
ACHIEVEMENT AND PERFORMANCE
Charltable activlties
It has been a very acttve scouting year wilh Groups, Districts and County taking part in many camping ev8nls after
previous years being affected by the pandemic. Whilst elements of this have been delayed nationally we 8￿ct that
Transformation activity will significantly pick up pacè over the comiry year.
The County Team also ran the "Lincs Fest" event in earfy October. This was an event for adult volunteers which provided
the opportunity for over 150 adults to enjoy many adventurous activiti8s as well as attend seminars on various topics to
support scouting to Ilourish across the County. It also provid8d some great social activitFes for our volunteers to enjoy
with a campfire. quiz and live music. It is hoped this will LEcome a much valued annual event for members.
The Chiller activity day also took placè at Walesby and was very successfvl. It included the intrcKluction of Chiller 24 for
Explorer Scouts. Our water SASU also ran Beav8rs on Boats and Weekend on the Water.
We saw good growth of youth members last year. wrth an increas8 of approximatety 7% across the County. Whilst this
was not matched growth in our adutt membership we hope that our Transfomation programme this will aid us
to recruit more adults and offer more opportunities to young people to engage in Scouting over the coming year5.
Ongoing major activities have included Ihe continued rollout of a nationally drtven section for 4- and 5 year olds. Now in
its third year, the early- years provision known as Squirrels is progressing well in Lincolnshire.
D6spite the challenging circumstances at the Worfd Scout Jamboree in South Korea our 27 young people and their adult
18adetship team (and of course those who attended as members of the 1ST) had a fabulous experienc8. Special credtt
n8eds to be given to the contingent leadership team th overcame substantial dtffiojlties lo deliver an excellent
experience for the young people in their care.
Finally. w6 would lik8 to take this opportunty to thank everyone who has a County or District role for their much valu8d
support. We would also like to thank everyone involved in Scouting in Lincolnshire for everything thal you do, whether it's
weekly, monthly, orjust once a year. Special thanks go to Amy Gilbert. who announced that she would be st8pping down
in January, for all her hard work in supporting the delivery of qualty scijuting in the County and the enthusiasm she has
shown in the role to take Lincolnshire to where it is now.
Pag8 2

The Lincolnshire Coun
Scout Council
Re
ort of the Trustees
for the Year Ended 31 March 2024
FINANCIAL REVIEW
Flnancial positlon
The charity has applied its funds to sustain the day to day running of the organisailon in the county. It supports the adult
m8mbers 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 y8ar. There are also individual budget holders who submit budgets for their own op8rational 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 behaFF of Th8
Scout Association. its parent organisation. Membership fee income for the County is therefor6 based on m8mber
number5 and the fee per member.
Incom8 is also raised for specific events and is then spent on those events. Wlhere income is received andlor
exp8nditure 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 8vent takes place.
Expenditure comprises a level of head office costs vthi(*J remains relativ6ly fixed, irrespective of member number5 and
the level of activities, and direct expenditure on a wide variety of m8mb8r and leader events. These events are nomially
budgeted to be breakeven after allowing for some contingency expenses. They often result in modest surpluses which
are generally applied to enhancing fvture activities in the operational a￿aS in which they aros6.
Each of the SASUS {ScoLrt Active Support Units) of the charity is required to maintain ad8quate financial records and
these records are included in the County accounts. The County now has the abilty to keep individual budget holders
abreast of the financial position of each of their units.
The charity has applied its funds to Sustsin 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.
Financlal positlon
For the year ended 31 March 2024 membetship fee income was based on member numb&rs at th8 beginning of 2023.
Total membership fee income has improved from the previous year as member numbers continued to improve and the
membership fee incr8ased from £11.30 per person to £11.50. As a result. fee income incr8ased by neady 9 /0 to £61,260
(2023= £56,318).
Overall charitable activities income increased substantially, to £234,379 {2023: £70,909) as the organisation continued to
bounce back from the Covid restrictions of 2022. This financid year included major events such as the World Scout
Jamboree in Seoul, South Korea as well as renewed Chiller and Lincub events. Expenditure on these charitable
activities also. obviously. increased substantially as most events ran at approximatety breakev8n.
The organisation continued to support Scouting throughout the County wilh grants from the Support and Opportunities
Fund. A total of £17.268 was allocated in the year to many different projects to assist them in providing front lin6
activities for members.
As a consequence of the above th6 net result for the tharity was that it achi8ved a deficit for the year of £17.796 (2023".
deficit £43,771). The Board consider this satisfactory.
Investment policy
The Trustees seek to deposit surplus funds of the charity in FSCS covered companies to achieve the maximum
reasonable income it can from its surplus funds whilst maintaining a low level of risk. This has become increasingly
difficult as many high street banks have become reluctant to tak6 deposits from charttres. As a consequence the
trustees have accepted that while the organisation spr8ads risk by using four separate d8posrt tskers, it does not always
remain within th8 £85,000 government guaranteed limits with each of them.
Recent increases in bank interest rates mean that our income from these deposits now achieves mor8 significant
retums, with a total in Ihe period of £9.059 {2023.' £3,054).
Page 3

Tho Lincolnshire Coun
Scout Council
Re ort of the Trustees
for the Year Ended 31 March 2024
FINANCIAL REVIEW
Reserves policy
In the opinion of th8 Trustses 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 fijndraising activities fall shorL Th8 Tnjstees recenuy reviewed this issue and now believe that
the county should hold a sum equivalent to one y8afs running costs which is approximately £100,000.
Additionally thè Trust8es wish to hold a general reserve of £100.000 against future Poacher shortfalls. This is in
addition to the £26.409 designal8d Poacher fund which represents the charity's share of funds currendy in the Poach8r
2026 project. Poacher is expected to deliver a surplus to reflect the considerable support offered to it by both
Lincolnshire County Scouts and Lincolnshir8 Guide groups. However it is prudent to retsin a resèrve in case a deficit
arises in 2026.
Designated funds at 31 March 2024, induding the specific Poacher Fund. the Support & Opportunities Fund and the
Intemalional Opporiunities Fund amount to £78,829 (2023: £98,455).
As at 31 March 2024, total r6seNes of the charity were £449.438 (2023: £467,234) of which £1.279 (2023.. £1,859) was
restricted and £448,159 (2023: £465.375) was unrestrrcted. Alowing for the revised reserves policy of the charity this
méans there are potentially surplus reserves of approximately £120.000 at the year end. The TnJstees are currently
considering the best use of these surplus reserves.
FUTURE PLANS
Lincolnshire County Scout Council will be l¢Joking to continue incr&￿Ing our memb8r5hip to meet the tsrgets advised by
The Scout Association HQ. There wll also be a focus on imp18menting new controls to mitigate the key risks for the
charity and irnproving the ov8rall govemance.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governlng document
The County's goveming documents are those of The Scout Association. Th8y consist of a Royal Charter, which in tum
gives authority to the Bye Laws of the Assoaation and the Policy, Organisation and Rules (POR'S) of The Scout
Association.
Charity constitution
The County is a trust established under its rules which are common lo all Scouts. The Charity Constitution is in line with
the guidelines set by Scout HQ through the Policy Organisation and Rules and is reviewed periodically.
Recwltment and appointmont of new trustees
Trustees are appoinled in accordance with the Policy. Organisation and Rules of th8 Scout Association. Induction of nèw
Trustees and training of the required modules under POR'S is conducted and monitored.
Organisational structure
The County is managed by th8 County Tmstees Board. the members of which are the 'Charity Trustees". As charity
trustees thèy are responsible for Complying with legislation applicable to tharities. This includes the requirem8nl to keep
proper accounts.
Rlsk management
The Trustees have a duty to identify and review th8 risks to which the charity is exposed and to ensure appropriate
controls are in place to provide reasonable assurance against fraud and error.
The Trustee Board has identified the major risks to which they believe the County is exposed., These hav8 be8n
reviewed and systèms have been 8Stablished to mitigate against them. The main areas of concem that have been
identified are:
- The amount and placing of Reserves - an ongoing review is in place to detennine utilisation of reseNes
Lack of Adult membership to suit demand
- Awareness of the implications of th6 Transfom)ation of Trustee Boards in Scouting to align with Scouting Policy and
Rules
Page 4

Tho Lincolnshire Coun
Scout Council
Re ort of the Trustees
for the Year Ended 31 March 2024
REFERENCE AND ADMINISTRATIVE DEfAILS
Registered Charity number
522395
Principal address
Lincolnshire County Scouts
Gree￿ell Plac6
2 Lirneknln Way
Lincoln
LN2 4US
Trusteos
Trustees: Ex Offlcio
Mr J Newlov8
P D Williams
SCBurt
A Gilbert
E Broorne
County Chair
County Treasurer
County Secretsry
County Commissioner
County Youth Commissioner
Trustees: Electad
C Greig
A Walton
l Kingdom
S Aumais
(Resigned 16.09.23)
Truslees." Nominatèd
CMBurt
CLee
S Henry
M Campb811
Mrs C Roberts
J Wand
(Resigned 16.09.23)
(Appointed 16.09.23)
Trustees: Voice of Young People
R Flint
{Resigned 16.09.23)
Trustees Appointed Sin¢0 The Year End
H Nelson
(Appointed 24.05.24)
Trustees Rasignèd Slnce The Year End
A Gilbert
(R6signed 24.05.24)
Léad Volunte8r
County Commissioner
Indepondent Examiner
Wright Vigar Limited
Chartered Accountants & Business Advisers
15 Newland
Lincoln
Lincolnshire
LN1 1XG
Bankors
Santander PLC
Bridle Road
Bootle
L30 4GB
County Registration Number
13310
Approved by order of the board of twstees on 16 July 2024 and signed on its behalf by:
Howard Nelson - Trustee
Page 5

Inde
endent Examinerfs Re
The Lincolnshire Coun
ort to Ihe Trustees of
Scout Council
Independent examlnerfs report to the trustees of Tho 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 2024.
Rosponslbilities and basls of report
As th8 charity tnjstees of the Trust you are responsible for the preparation of the accounts in accordance with the
requirements of th8 Charities Act 2011 (Ihe ACV).
I report in respect of my examination of th8 Trusvs accounts carried out under Section 145 of the Act and in carrying out
my examination I have followed all appIl￿ble Directtons given by the Charity Commission under Section 145(5)Ib) of tt)e
Act.
Independent examinerfs statement
Sinc8 your charity's gross income exce8ded £250.000 your examiner must be a member of a listed body. I can confimi
that l am qualified to undertake the examination becaus6 1 am a member of the Institute of Charterèd Accountants in
England and Wales. which is one of the listed bodies.
I hav6 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:
accounting r8cords 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 requirements conceming 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 cOn￿mS and have come across no other matters in connection wtth the 8xamination to which attention should
be drawn in this report in ord6r to enable a proper understanding of the accounts to be reached.
James S8well BA{Hons) FCA CTA
Wright Vigar Limited
Chartered Accountants & Business Advisers
15 Newland
Lincoln
Lincolnshire
LN1 1XG
16 July 2024
Page 6

The Llncolnshire Coun
Scout Councll
Statement of Flnancial Activlties
for tho Year Ended 31 March 2024
2024
Total
fijnds
Unrestricted
funds
2023
Total
funds
Restricted
fund
INCOME AND ENDOWMEKfs FROM
Donations and legacies
Notes
62.238
62.238
56,318
Charitable activities
Scouting activities
Training
232,682
1.697
232,682
1.697
70,088
821
Inv8Stment income
Othèr income
9.059
9,059
3,054
37.085
Total
305,676
305,676
167,366
EXPENDITURE ON
Charltable activities
Fundraising and grants
Scouting activities
Training
Development
Share of loss on Poacher
Support
187
262,943
18.212
643
187
263,523
18.212
643
66
89.826
13.745
10,979
46,700
49.821
580
40,907
40.907
Total
322.892
580
323 472
211,137
NEf INCOMEI{EXPENDITURE}
(17.216)
(580)
(17.796)
(43,771)
RECONCILIATION OF FUNDS
Total funds brought forward
465.375
1.859
467,234
511,005
TOTAL FUNDS CARRIED FORWARD
448,159
1,279
449,438
467,234
The notes fonn part of th8se financaal statsments
Page 7

The Lincolnshlre Coun
Scoul Council
Balance Sheet
31 March 2024
2024
Total
funds
Unrestricted
funds
2023
Total
funds
Restricted
fund
Notes
FIXED ASSETS
Tangible assets
Inveslments
2.973
2,973
50
3,265
50
3.023
3,023
3,315
CURRENT ASSErs
Debtors
Inv8Stments
Cash at bank
10
11,961
239.325
368.832
11,961
239,325
370.111
121,386
233.041
412,080
1,279
620.118
1.279
621,397
766,507
CREDITORS
Amounts falling due within one year
12
(174,982)
(174.982)
(302,588)
NET CURRENT ASSETS
445,136
1.279
446.415
463 919
TOTAL ASSETS LESS CURRENT LIABILITIES
448.159
1.279
449,438
467.234
NET ASSETS
1.279
449.438
467,234
FUNDS
Unrestricted funds
Restricted funds
13
448,159
1,279
465,375
1,859
TOTAL FUNDS
449,438
467,234
Thè financial statements were approved by the Board of Truste8s and authorised for i5SU8 on 16 July 2024 and were
signed on its beha￿ by:
Howard Nelson - Trustee
The notes fom part of these financyal statsm8nts
Page 8

The Lincolnshire Coun
Scout Council
Notes to the Flnancial Statoments
for the Year Ended 31 March 2024
ACCOUNTING POLICIES
Basis of preparing the financlal statements
Th8 financial ststements 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 Reporbng by Charities: Statement of
Recommend8d Practice applicable to charities preparing their accounts in accordance with the Financial
Reporting Stsndard applicable in the UK and R8public of Ireland {FRS 102) (effectrv6 1 January 20191,, 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 und8r the historical cost convèntion. vèith trJ8
exception of investments which are induded at market value.
The trustees consider that there are no mat8rial uncertainties about the charivs ability to continue as a going
concem.
Income
All income is recognised in the Statement of Financial Activities once th8 charity has entitlement to the funds, it Is
probable that the In￿rne will be received and £he amount can be measured reliably.
Expendlture
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing th8
charity to that expenditure. it is probable that a transfer of economic beneffts will be required in settlernenl and
the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and
has be8n classified under headings that aggregate all cost related to the catsgory. Where costs cannot be
diredly attributed to parbcular headings they have been allocated to acttvities on a basis consistent with the use
of resources.
Allocatffion 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 directy allocatèd to a specific project they are allocated to diff8rent activities of
the charity in proportion to the direct charitsble 8xpenditure on the activities.
Tangibl• fixed assats
Depr8ciation is provided at the following annual ratès in ord6r to wrtte off eath asset over its estimatsd us8ful life.
Plant and machinery
25% on cost
Fixtures and fittings
Comput8r equipm8nt
25% on reduang balanc8
33% on cost
Fixed assets with a value of £250 and above are capitalised.
Taxation
The charity is exempt from tsx on its charttable activities.
Fund accounting
Unrestricted fijnds 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. Restriction8
arise wh8n specified by thè donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is induded in the notes to the financial statements.
Pansion costs and other postntirement benefits
The charity operates a defined ￿ntributiOn pension scheme. Contributions payable to the charity's pension
scheme are charged to the Stat8ment of Finan￿al Activities in th8 period to which thèy relate.
Investments
Inv8Stments are reviewed regularly and are shown in the financtal statements at their year end market valu8.
Income received on investments is available for distribution by the Trustees in line with the objeclives of the
Charity and is accordingly shown as unrestrtcted income in the Statement of Finanaal Activitl8S.
Page 9
continued...

The Lincolnshire Coun
Scout Council
Notes to the Flnancial Statements - continued
for the Year Ended 31 March 2024
ACCOUNTING POLICIES - continuod
Financial Instruments
The Company only enters into basic financial instrument transactrons that r8suIt in the recognition of financial
assets and liabilities like trade and other debtors and creditors. l¢)ans from banks and othèr third parbes, loans to
related parties and investments in ordinary shares.
Financial ass8ts that are measured at cost and amortised cost are assessed at th8 end of each r81)orting period
for objective evidence of impairm6nt. If objective evidence of impaiment is found. an impairment loss is
recognised in the Statsrn8nt of Comprehensive Income.
For financial assets measured at cost less impaiment. the impairment loss is measur8d as th8 differ8nce
bel￿een an asset's carrying amount and best estimats of the recoverable amount, which is an approximation of
the amount that the Company would receive for the asset if it were to be sold at Ihe balance sheet date.
INVESTMEKf INCOME
2024
2023
Deposit account interest
9,059
3,054
CHARITABLE ACTIVITIES COSTS
Support
costs {see
not8 4)
Direot
Tota15
Fundraising and grants
Scouting activities
Training
Development
Support
187
243.976
18.212
643
8.619
187
263,523
18,212
643
19,547
32,288
271637
51,835
323,472
SUPPORT COSTS
Govemance
costs
Management
Totals
Scouting acttvities
Support
19,547
9.094
19.547
32,288
23,194
28,641
23.194
51.835
Page 10
continued...

The Lln¢olnshire Coun
Scoul Council
Notes to the Financial Statements - continuod
for the Year Ended 31 March 2024
INDEPENDENT EXAMINERS REMUNERATION
Acwuntancy and independent examination fees have been incurred in the year as follows..
2024
2023
Independent examination
Other accountancy seNices
2.250
535
2,120
293
2.785
2.413
TRUSTEES. REMUNERATION AND BENEFITS
No trustees were remunerated for their rolè as a trustee of the tharity.
During the y8ar ended 31 March 2024. S C Burt received remun8ration of £20,217 (2023: £18,136) for carrying
out bookkeeping and Company Secretary duties.
Trustees. oxpenses
During the year ended 31 March 2024, 4 Trustees were reimbursed for expenses incurred. The total of these
reimbursernents was £2,479 {2023: £693). The nature of the reimburs8d expenses were travel, post and
stationery costs.
STAFF COSTS
The average monthly number of employees during the year was as follows:
County Secretary
2024
2023
No •mploy86s recetved emoluments in excess of £60.000.
TANGIBLE FIXED ASSETS
Ftxtures
and
fittings
Plant and
ma¢hin8ry
Computer
equipment
Totals
COST
At 1 April 2023
Additions
108,421
350
14.285
122,706
1,863
1,513
At 31 March 2024
108.771
1.513
14.285
124.569
DEPRECIATION
At 1 April 2023
Charge for year
105.156
1.774
14,285
119,441
2,155
381
At 31 March 2024
106,930
381
14.285
121,596
NET BOOK VALUE
Al 31 March 2024
1,841
1,132
2,973
At 31 March 2023
3,265
Page 11
continued...

The Lincolnshire Coun
Scout Council
Notes lo tho Financial Statements - continued
tor the Yoar Ended 31 March 2024
FIXED ASSEf INVESTMENTS
Unlisled
investments
MARKET VALUE
At 1 April 2023 and 31 Marth 2024
50
NET BOOK VALUE
At 31 March 2024
At 31 March 2023
50
There were no investm8nt assets OLrtside the UK.
Poacher Trading Limited
Lincolnshire County Scout Council holds 50Y. (2023: 50%) of the share Capttal in Poacher Trading Limited. J
Newlove and A Gilbert held positions as trustees in the year and have also been direotors in Poacher Trading
Limit8d during the same p8ri0d.
No distribution was declar8d by P¢)acher Trading Limited during the year ended 31 March 2024 (2023: £nil).
Poacher Trading Limited has elected to donate all trading profits. a 50% share amounting to £26.409 has been
accounted for in the a￿ounts under unlisted investrnents.
10.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
2023
Other debtors
Prepayments and accrued income
45
11.916
100
121,286
11,961
121,386
Prepayments include amounts prepaid towards camps and events occurring after th8 year end totalling £11.916
{2023: £13.784).
11.
CURRENT ASSET INVESTMENTS
2024
2023
Unlisted inveslments
Bonds
26,409
212.916
26,409
206.632
239.325
233.041
Page 12
continued...

The Llncolnshire Coun
Scout Council
Notes to the Financial Statements - continued
for the Year Endod 31 March 2024
12.
CREDITORS: AMOUNTS FALLING DUE WIThIN ONE YEAR
2024
2023
Trade ¢reditors
Other creditors
2,612
172,370
4.953
297,635
174.982
302,588
Deferred Income
Amounts
released
Amounts
d8ferred
At 1.4.23
At 31.3.24
Intemalional trips
UK carnps and events
Membership fees
108.703
(108.703)
1.560
1,560
186,594
167.904
167.904
295.297
295.297)
169,464
Income has been deferred where the charity is not enttued to Spend the funds until a dat8 specifi8d aft8r the year
ènd.
13.
MOVEMENT IN FUNDS
Net
movement
in funds
Transfers
between
funds
At
31.3.24
At 1.4.23
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: Intemational Activities
Designated fvnd- Intemational
Opportuniti8S
Designated fund-. Three Arrows SASU
Poacher Intemational Jamboree
Designated fund: Water Active Support
Unit
Designated fund: Support and
Opportunities
Designated fund.. Chiller
Designated fund: Chiller 24
367,412
5.333
8,827
6,798
10.918
(9,000)
369,330
5.417
6.657
7,101
(2.170)
303
9,455
6,285
1.664
(6.184)
{43)
1731)
3,271
6,242
933
8,063
1.814
26,409
(600)
675
4.000
11.463
2,489
26,409
1.092
(93)
999
19,617
2.606
{17.268}
(2.476)
369
5,000
7.349
130
369
Restricted funds
Richard Shaw
465,375
(17.216)
448,159
1,859
1.279
TOTAL FUNDS
467.234
449.438
Page 13
continued...

The Llncolnshlre Coun
Scout Councll
Notes to the Financial Statements - continued
for the Year Ended 31 March 2024
13.
MOVEMENT IN FUNDS - contlnued
Net movement in funds. induded in the above are as followB:
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted funds
General fvnd
Designated fund: Global Adventuré
Designated fund.. Go karts
Designated fund: Training
Designated fvnd: Beavers, Cubs. Scouts.
Explor8rs & D of E
Designated fund.. Development
Designated fund: Intemational Actrvities
Designated fund: Intemational
Opportunities
Désignated fund.. Three Arrows SASU
Designated fund: Water Active Support
Unit
Designated fund: Support and
Opportunities
Designated fund: Chiller
Designated fvnd- Chiller 24
72.747
551
5.288
1.247
(61.829)
1467)
(7,458)
{944)
10,918
(2,170)
303
52.858
(59,042}
(43)
{127,250)
(6.184)
(43)
{731 }
126.519
1600)
(600)
675
675
4.689
(4.782)
{93)
{17,268)
(36,644)
34,168
6,934
{17.268)
(2,476)
369
Restricted fiinds
Richard Shaw
305.676
(322.892)
(17.216)
TOTAL FUNDS
305.676
323,472)
17,796)
Page 14
continued...

The Lincolnshire Coun
Scout Council
Notes to the Financial Statements - contlnued
for the Year Ended 31 March 2024
13.
MOVEMENT IN FUNDS- continuèd
Comparatives for movemont in funds
N8t
movement
in funds
Transfers
betsve8n
funds
At
31.3.23
At 1.4.22
Unrestricted funds
Gen8ral fvnd
Designatéd fund.. Global Adventure
Designated fund: Go karts
Designated fund: Training
Designat6d fund: Beavers. Cubs. Scouts.
Explorers & D of E
Designated fund= Development
Designated fund: Intemational Activities
Designated fund: Intemational
Opportunities
Designated fijnd: Three Arrows SASU
Poacher Inlemational Jambore8
Designated fund.. Water Active Support
Unit
Designated fund: Support and
Opportunities
Designated fund: Chiller
350,920
1.457
9.691
8,409
22,492
3,876
(864)
(1.611)
(6.000}
367.412
5,333
8,827
6.798
9.323
10.614
132
{4.329)
9,455
6.285
1.664
8.713
713
73,109
(6,650)
1,101
(46.700)
6,000
8,063
1,814
26.409
5.712
(4.620)
1.092
28.498
323
(8.881)
2,283
19.617
2,606
Restricted funds
Richard Shaw
509.146
{43.771)
465,375
1,859
1,859
TOTAL FUNDS
511.005
43,771)
467,234
Comparative n8t movement in funds. induded in the above are as follows:
Incoming
r8sources
Resourc8S
8xpend6d
Movement
in funds
Unrestrlcted funds
General fund
D8signaled fund: Global Adventure
Dèsignated fund.. Go karts
Designated fund= Training
Designated fund: Beavers. Cubs, s￿Uts.
Explorers & D of E
Designated fund: Development
Designaled fund: Intemational
Opportunities
Designated fund: Three Arrows SASU
Poacher Intemational Jamboree
Designated fund.. Water Active Support
Unit
Designated fund: Support and
Opportunities
Designated fund: Chiller
121.499
4.877
6.750
597
(99,007)
(1.001)
17,614)
(2,208)
22,492
3,876
{864)
(1.611)
1.981
{1,849)
(4,329)
132
(4.329}
(6,650)
(111)
{46.700}
1.212
{6,650)
1,101
(46.700)
1,579
(6.199)
(4.620}
(8.881)
26,588)
28.871
(8,881)
2,283
167,366
211,137
43,771)
TOTAL FUNDS
167,366
211,137)
43,771)
Deslgnated fund: Global Adventure
This is an activity team which attènds events and takes equipment to run activities for participants. Income is the
amounts they receive from 8vents and expenditure is the costs incurred for staff to stay on site.
Page 15
continued...

The Lincolnshlre Coun
Scout Council
Notes to the Financial Statements - continued
for the Year Ended 31 March 2024
MOVEMENT IN FUNDS- continued
13.
Designatsd fund: Go karts
This is a Scout Active Support Untt which runs Go Karting at events and at weekends trtroughout 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.
Deslgnated fund: Tralning
The is set aside for Lincolnshire County Scout Council to run training events for volunte8rs and Young Leaders in
Lincolnshire Scouting.
Dèsignated fund: Beavers, Cubs. Scouts, Explorers & D of E
The funds designated hav8 be8n received towards events specific to young8r partictpants in Lincolnshire
Scouting and the expenditure is on running th6se events. There are multiple events during each y8ar and
therefore the amounts received, spent and held in rèserves will fluctuate.
Deslgnated fund: Developrnent
This is an amount designated for the purposes of ¢)ffering more and better activities within Scouting in
Lincolnshire whère there are relatively small costs to do so.
Designated fund: International Activities
There are multiple intemational ev8nts each year which are each budgeted to be break8ven or to mak8 a small
surplus. Th8 actual surpluses, and sometimes defictts. on these events are accumulated in this fund. Any
balances in the fund may be used to cov8r miscellaneous purchases and exp8nses for the bènefit of futur8
int6mational events.
Designated fund: Intornatlonal Opportunlties
This fund is int6nded to promote participation in intemational events by members of the Lincolnshire scouting
cornmunity. It is funded by an annual transfer from the General reserve and is utilised through grants to individual
members or groups in respect of speryfic intemational events.
Designated fund: Three Arrows SASU
This tearn operates a survival skills base at events and camps throughout the year and income is received by
att8nding them. Expenses incurred relate to repairing tools, purthasing consumables for thè sknlls and travel for
volunteers attending.
Designated: Poacher Intemallonal Jamboree
This amount is a half of the reserves held within the Poacher joint venture accounts and is h8ld in a separate
Poacher bank account. Should Poacher Cease to run. the reserves would be distributed. The last Poacher event
was held in August 2022 and the 105s arising from this èvent amounted to £46.665 which has been included in
the 2023 accounts. Profits from Poacher Trading Limited amounted to £26,951 and losses from the joint venture
amounted to £120.352 a net loss of £93.400 of which 50% - £46,700 is attributsbl8 to The Lincolnshir8 County
Scout Council.
Deslgnated fund: Chiller
This fund is intended to fund the yearfy scouting 'ChilleV camp. In￿rne 1$ r￿1ved from payments to attend the
camp. Expenses incurred consist of hiTr of ¢amp activities. and travel for camp volunteers.
Deslgnated fund: Chiller 24
This fund is intended to fund the yearfy Chiller 24 camp. Income is re￿iVed from payments to attend the camp.
Expenses incurred consist of hir8 of camp aclivities. and travel for camp volunteèrs.
Designated fund: Water Activities Support Unit
This team operates a watsr activities base at events and camps throughout the year and income is received by
attending them. Expenses incurred relate to purchase of new equipmen( maintenance of existing equipm8nt
including safety and r8SCU8 equipment and travel for volunteer5 attending.
Designated fund: Support and Opportunlties
This fund is intended to support people and scouting groups with the costs associated with opportunities such as
camps, new equipment or attending other èvents whrch thèy V￿uld not otherwise be able to afftird.
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 lo spend the funds.
Page 16
continu6d...

The Lincolnshire Coun
Scout Council
Notes to the Finan¢ial Statemonts - continued
for the Year Endod 31 Ma￿h 2024
MOVEMENT IN FUNDS - continued
Transfers between funds
13.
Intemational
Each year the County Executive agrees an amount to be transferred from general reserves to an intemational
fund to assist with the promotion of intemational evènts. In the year end6d 31 March 2023 th8 amount
transtsrred was £6.000 {2022.' £4.000).
Support and Opportunities Fund
This fund ha5 been established to provide ongoing financial support to units across the county to assist them to
improve programmes andlor facilities and to help them grow membership participation and numbers. In thé year
ended 31 March 2024 the amount transferred to this fund was £5.000 (2023: £nil).
RELATED PARTY TRANSACTIONS
14.
The Scout Assoclation
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 tum. authorise the maknng of
rules for the regulation of the Association's affairs. as detailed in "Policy. Organisation and Rul8S'.
During the year the charity collected £189,109 (2023: £171.637) in membership subscription on behalf of The
Scout Association. There were no amounts due at the year end.
If Lincolnshire County Scout Council should ￿as6 to operate. The Scout Association will take titte of th8 charity's
funds.
Page 17