REGISTERED CHARITY NUMBER: 522395 ted Flnanclal st ar ch 02 The Llncolnshlre Coun Scout Councll Wright Vigar Limited Chartered Accountants & Business Advisers 15 Newland Lincoln Lincolnshire LN1 1XG
The Llncolnsblre Coun Scout Council Conten of the Flnanclal Statements for the Year nde 31 arch 2025 Page Report of the Truste85 Independent Examlner's Report statement of Flnanclal Actlvltles Balance Sheet Notes to the Flnanclal Statements 10 to 18
The Lincolnshlre Coun Scout Councll of the Trustees ed 31 March 2025 rthey The Trustees present their report with the finan¢ial statements of the charity for the year ended 31 March 2025. The Trustees have odopted the provisions of Accounting and Reporting by Charities., Statement of Recommer)ded Practice applic&ble to charities preparing their accounts in accordance with the Financial Reporting Stand8rd applicable in the UK and Republi¢ of Ireland IFRS 1021 leffe¢tive 1 January 2019). OBJECTIVES AND ACTIVITIES Our Purpose and method Scouts actively engages and supports young people in their personal development, empowering them to make a positive contiibuton to society. In partnership with adults. young people take part in fun indoor and outdoor tiVities. They learn by doing, by sharing in spiritual refleGtion and by takn'ng responsibility. They make ¢hoices, undertake new and Ghallenging activities, and they liv8 their Scout Promise. Lincolnshire County Scout Council oversees and 8UPPOrts Scouting acts'vity in Lincolnshire. The Values of Scoutlng As Scouts we are guided by these values.. Integrlty- Vve act with integrity,. we ara honest, trUSOrthY and loyal. Respect- We have self-respect and respect for others. Care- We support others and take ¢are ofthe wortd in which w8 live. Bellef - We explore our faiths, beliofs and attibJd8s. Cowoperatlon - We make a positive difference,, we co-operats wilh others and make friends. Slgnlflcant acttvltles A full report on the activities and 8chievements of the Lincolnshire County Scout Council Is contained in the Llncolnshlre County Scout Council 2024125 Review. Ptjbllc beneflt Lincolnshire Scouts, Trustees have a duty to report on our public benefit in this Annual Report. We have assessed our aims, activities and charitable objectives, which are to contribute to Ihe development of young poople in achieving their full potential as individuals, as responsible Citizens, and as members of their local. national and international communities. We believe that we have mtrt the Charity Commission's public benefit criteria for bolh the advancement of education, and the advancement of citizenship and community development. We follow key principles set by the Commission with regard to public benefit 1. Identlflable benellt The way in which we help young people in thelr personal development and empower them to make a positive contribut'on to so¢iety. Th15 benefit is directly linked to the purpose of Scouts. 2. Publlc beneflt Scouts Is a national movement, open to young people aged 4-25 and adults who are willing to make the Scout Promise. People in areas of deprivation are able to benefit from our programme,, while we charge a subscription to our members, access to our benefits is not constrained by a memberfs ability to pay. Locally, there are arr8ngements to waive subscriptions and other costs for those who face financial hardship. Nat'onally, there are also funds available for uniform and the cost of activities so trat young people are not excluded from Scouts on purely financial grounds. The benefits of Scouts are further demonstrated throughout this report and in tho Lincolnshire County Scout Council 2024r25 Review. Grantmaklng Grant applications are assessed by a subcommittee of the Trustee Board on an individual basis and are then fowarded to the County Trustee Board for approval, if above their delegated authority of £1,000. There is a procedure for grants dispensed on behalf of the Richard Shaw fund. Grant applicatsons from the Support and Opporiunib'es Fund and the Building Improvement IIMPI Fund are assessed by a subcommittee of the Board, using criteria set and approved by the Trustee Board. All decisions are reported to the Trustee Board. Volunteers The charity is reliant mainly upon its volunteers for the work it does on a day to day basis. Althgugh volunteers are reimbursed for expenses incutTed if requestod, the value of their time is not megsured. Page 1
The Llncolnshire Coun Scout Council Re ort of the Trustees for the Year Ended 31 March 2025 ACHIEVEMENTS AND PERFORMANCE Charitable activities Lincolnshire Scouts have experienced a good year, characterised by a wide range of events, strong youth participation, and exceptional support from volunteers across the County. Highlights includ&d Chiller, a day of outdoor adventure and activity for Scouts at Walesby., LincsFest, whi¢h brought together adult volunteers from across Lincolnshire.. and our water team also ran "Cubs on the Walerf,, providing younger members with opportunities to engage in water-based activities. Our Groups, Distri¢ts and County also had an active year takn'ng part in many ¢amping and other events. A key development throughout the year was the nats'onal Transformation programme, that introduced new membership, learning, team working, and joining processes. While these changes brought some challenges, the County is grateful for the continued patience and efforts of volunteers as these systems were implemented. Lincolnshire Scouts introduced improvements to communi¢ations in 2024125, Including a new County Calendar, enhanced websit& content, a regular County bulletin, and more opportunities for face-to-face collaboration. A notable milestone was the County Team Day held in November 2024, where progress was made on shaping the County's strategic plan. During tre year, the County also welcomed new provision expected including new Squirrel Dreys, new Scout and Explorer groups. Planning is also underway for Poacher 2026, our intemational camp, Th8 County has also made solid progress in ensuring the safe delivery of activities, evtsnts, and campste operations. In addition, Lincolnshire Scouts contributed to the national consuhations on the fvture strategy for adult volunteering an youth participation. Achievements were celebrated across all levels, including the presentstion of Good Service Awards such as the Silver Wolf to Kevin Whitfield, Malcolm Moore, Mavis Margett5, Nigel Savill, Eileen Booth, Neil Onyon, and Priscilla Lamerton. Many young people also earned presb'glous Bwards such as the King's Scout Award and the tluke of Edinburgh's Gold Award, reflecb'ng their dedication and commitment. We would likts to take this opportunity to thank everyone who has a County or District role for their much-valued support Special thanks go to those have contributed to the success of Scouting in Lincolnshire including our County team leaders Mal¢olm Moore, Ellie Broom8, Carolyn Greig, Jacob Wand, and Caillin Hall Ithe County Youth Lead) - along with Shirley Burt, the County Secretary, and Peter Williams and the Trustee Board. Finally, we would also like to thank everyone involved in Scouting in Lincolnshire for everythlng that you do, whether it's weekly, monthw, or just once a year. The contribution of our volunteers makes a real difference to ble success of Scouts In Lincolnshire whether working directly with young people or supporting behind the scenes. All our adu volunteers make a huge difference lo the young pèople who take part in Scouting in Ihe County, Page 2
The Llncolnshlre Coun S¢out Councll Re ort of the Trustees for the Year Ended 31 March 2025 FINANCIAL REVtEW The charity has applied its funds to sustain th8 day to day running of the organisation in the county. It supports the adult members of Ihe movemènt and helps deliver Scouting for the younger members. An annual budget is prepared and approved each year and compared against a¢tual figures on a regular basi$ throughout the year. There are also individual budget holders who submit budgets for their own oper*ional areas and their aclual figures fire monitored against those budgets. The charity's primary source of income is through the raising of membership fees which it also collects on behalf of The S¢oul Associatr'on. its parent organisats'on. Membership fee income for the County is therefore based on member numbers and the fee per member. Income is also raised for specific events and Ss then spent on Ihose events. ere income Is received andlor expenditrjre is spent in one financial year for an event taking place in the next rinancial year then these balances are carried fotW8rd to the year in which the event tskes place. Expenditure comprises a level of head office costs which remains relatively fixed, irrespective of member numbers and the level of activities, and direct expenditure on a wlde variety of member and leader events. These events are norm811y budgeted to be breakeven after allowing for some contingency expenses. They often result in modest surpluses which are generally applied to enhan¢ing fubjre activib'es in the operational areas in which they arose. Each of the SASUS (Scout Active Support UnStsl of the charity is required to m8intsin adequate financial records 8nd th8s8 records are included in the County accounts. The County now has the ability to keep individual budget holders abreast of the financial position of each of their units. Flnanclal posltlon For the year ended 31 March 2025 membership fee income was based on member numbers at the beginning of 2024. Total membership fee incorne has improved from Ihe previous year as member numbers continued to improve the membership fee increased from £11.$0 per person to £12.00. As a result fee income increased by nearly 5.5% to £64,60812024.'£61,2811. Overall charitable activities income decreased substantially to £68,77912024.'£234,3791 as Ihe impact of World Scout Jamboree in Seoul, South Korea in 2023 is removed. Expenditure on these ¢hantable activities also, obviously, decreased substanb8lly as most other events ran at approximately breakeven. The organis8tion Gontinued to support Scouting Ihroughout the County with grants from the Support 8nd Opportunits'es Fund. A total of £10,266 was allocated in the year to many different projects to assist them in provlding front line 8ctivib.es for rneMbe. As a ¢on$equence of the above Iho net result for the charity was that it achieved a deficit for the year of £8,67712024'. defi¢it £17,796). The Board consider this satisfactory Investment pollcy The Trustees seek to deposit surplus funds of the charity in FSCS covered comp8nles to achieve lh8 m8ximum reasonable income it can from ils surplus funds whilst maintaining a low level of risk. This has ¢ontinued to be difficult as many high street banks have become relu¢tanl to take deposits from charities. As a Consequence the trustees have accepted that while the organisats.on spreads risk by using four separate deposit takers, it does not alw8ys remain within the £85,000 govemment guaranteed limits with each of them, Increases in bank Inte$t rates mean that our Sncome from trese deposits achieves more significant returns, with a total in the period of £14,90012024.' £9,059) Reserves pollcy Lincolnshire Scouts maintsins a reserves policy to ensure the long-term finan¢ial stability of the County and to enable it to continue delivering Scouting activities and support services in the event of unforeseen circumstances. Th8 County's reserves are held to.. Provide financial stability and ¢ontinuity in the event of a significant drop in income or unexpectsd expendIre. Support the safe delivery of County-led events, activities, and training. Fund future development projects and strategic priorit'es aligned with the County's growth and programme ambits'ons. Ensure the ongoing maintenance and development of County assets, including equipment. Page 3
The Lln¢olnshlre Coun S¢out Councll Re ort of the Trustees for the Year Ended 31 March 2025 The policy on reserves is to hold sufficient resources to continue the charitable activities of the county should membership income and ftjndraising acb"vities fall short. The Trustees recently reviewed this issue and now believe that the county should hold a sum equivalent to one year's running costs which are approximately £200,000. This rkjnning cost figure may vary from year to year depending on whether a large jamboree or other major event is being run. This level is reviewed annually in the context of the County's financial position, planned activities, and associated risks. Additionally, the Trustees wish to hold the following general reserves: £100,000 against future Poacher shortralls. This is in addition to the £26,409 designated Poacher fund which represents the charity s share of fvnds CUrrenY in the Poacher 2026 event. Although Poacher is budgeted to make a small surplus, it is prudent to retain a reSee in ¢ase a defiot arises in 2026127. Lincolnshire S¢outs share of the Poacher deficit of £93,400 in 2022 was £46,700. £100,000 for the development of Scouting in Lin¢olnshire. Thls includes the introduGtion of the County Buildings Grant scheme in 2024125 and funds to support new provision whore needed. As at 31 March 2025, total reserves of Ihe charity were £440,76212024.' £449,438) of whiGh £1,132 (2024, £1,279) was restricted and £439,630 12024.. £448,159) was unrestricted. Allowing for the revised reserves policy of the charity this means there 1$ a small surplus which the Trustees consider satssfactory. In the opinion of the Trustees the only restricted fund relates to the Rich8rd Shaw Fund. FUTURE PLANS Looking ahead, Lincolnshire Scouts is focused on building a stronger and more inclusive programme that continues to meet the need5 of young people across the County. Our future plans will be shaped by the national strategy that is being developed for 2025 and beyond, and will be aligned with key priorities identified through local feedbk and ongoing engagement with our volunteers, young people, and st8keholders. Key themes for the year ahead include: Growth and Incluslon.. We will continue to priontise the growth of Scoutlng across Lincolnshire. with a focus on reaching new ¢ommunities and creating oppothnities for more young people to join. This includes recruiting more adults, Supporting new provision, increasing the number of Squirrel Dreys, and ensuring that Scouting Is welcoming and inclusive to all, regardless of background or ability. Volunteèr Experlence and Support.. Enhan¢ing the experience of our adult volunteers rem8ins a centr81 focus. We aim to provide more flexible, supporttrd, and enjoyable volunteering roles through improved onboarding, training and recognition. Implementing the national adult volunteer strategy and continuing to adapt to the new team4)ased structsjres wi15 be k8y parts of this work. Youth Shaped Scouting.. We will strengthen our commitment to youth involvement at all levels of decison-making. Supporting Youth Leads and embedding youth voice in planning and events will ensure Scouting remains relevant, engaging and empowering for young peopl8. Programme Quallty and Adventure.. Providing a high-quality, adventurous progr8mme is essential to dellvering skills for life. We will cont'nue to offer momorable County events, such as Chillout, Lincub, and Beavers on Boats, while also preparing for Poacher 2026. Resources and support will be provided to help Sections dellver safe and engaging aGtlvifjes at a local level. Safety and Governance.. Maintaining high standards of safety, safeguarding and governance is 8 continuing priority. We will invest in systems and training to support safe programme delivery and good governance practice at all levels. particularly as the County adapts to new digital tools and national systems. As we look to the fUre, we remain committed to working together at every level-from local Sections to County teams-to ensure that more young people gain sknlls for life through Safe. inclusive and exciting Scouting opportunities. STRUCTURE, GOVERNANCE AND MANAGEMENT Governlng document Lincolnshire Scouts oper8tes in accordance with the goveming documents of The Scout Association. These in¢lude the Royal Charter, which grants authority to the Bye Laws of the Association, and the Policy, Organisation and Rules IPORI, which provide the framework under which all S¢out bodies in the UK operate. Charlty constitution The County Scout Council is consttuted in line with the slandard goveming instruments of The Scout Association. These documents apply to all Scout charities and organisations within the UK and define the structure, re5pon5ibilities, 8nd operalonal procedures of the County. This includes adherence to the Royal Charter, the Bye Laws, and the most recent edition of the Policy, Organisab'on and Rules. Page 4
The Lln¢olnshlre Coun Scout Councll ort of the Trustees for the Year Ended 31 March 2025 STRUCTURE, GOVERNANCE AND MANAGEMENT Recrultment and appointment of new trustees Trustees are recruited and appointed in accordance with the procedures outlined in the Policy, Organisation and Rules of The Scout Association. New Trustees are provided wilh an appropriate induction, which includes compleb'on of the mandatory training modules required under POR. Ongoing support and training are monitored to ensure that all Trustees are equipped to cary out their roles and responsibilities effectively. Organlsatlonal structure The overall governance and management of LinGolnshire Scouts is overseen by the County Trustee Board, whose members are the registerèd chanty twstees. The Board is responsAble for ensuring that the County operates in compliance with all relevant legal and regulatory requirements, particularly those relating to charities. This includes maintaining accurate financial re¢ords, safeguarding assets, and ensuring that activities align wilh the chantable objecb'ves of The Scout Association. Th8 Board works closely with the County Lead Volunteer and other members ofthe County Team to provide strategic direction and support to Scouting across Lincolnshire. Rlsk management The Trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonab5e assurance against fraud and error. The Trustees remain committed b maintaining a robust appro8ch to risk manag8m8nt across all aspects of its operations. The County's risk management framework is designed to ensure that potential risks are Identified, assessed, and mitigat8d in a bmely and proport'onate m8nner. Oversight is provided by the County Trustee Board, who regulady review the County's risk register and ensure that appropnate controls are in place to support safe, sustainable Scouting for all members. During the past year, the County has continued to strength8n its systems for managing health and safety, safeguarding, financial oversight, and governance, Risk assessments are embedded in the planning and delivery of all major activikn'es, events, and site operatsons. Volunteèrs havè been supported through updated guidance, training opportunit18s, and clear reporting procedures. Key risks identified 8nd monibred by the Trustee Board during the y88r include.. Safeguarding and Welfare.. Ensuring the continued safety and wellbeing of young people and adults. This remains a top priority and is addressed through regular training, clear policies, and prompt incident reporting procèdures. Volunteer Capaclty and Retention., Ch811enges In recruiting and retaining adult volunteers to support progr8mme delivery and leadership roles. Efforts continue to promote flexible volunteering, provide recognib'on, and enhance local support structures. Financial Sustainabllity.. Mantaining 8 stable financial pOsion to support ongoing operations and future orowth, particularly in light of increased ¢osts and potsntial funding constraints. Regular monitoring and budget fore¢asb'ng have helped to manage this risk. Compliance with National Transformation Changes.. Implemenb'ng new membership systems, training modules, and team structures in line with national Transftjrmation plans. While these ch8nges bring opportunities for modernisation, they have also presented transitional challenges that require careful management. Event and Activity Safety.. Ensuring all Scouting events and acts'vities are planned and delivered safely, wth appropriate risk assessments and conb'ngency planning. The County has focused on improving the quality and consistency of safety procedures at both County and local levels. Data Protection and Cyber Security.. Ensuring compliance with data protection regulations and safeguarding personal informab'on. The Counly has maintained awareness of GDPR responsibilities and encouraged good pracl'ce among local teams. The Trustee Board will con*'nue to review its risk management approach regulatly and adapt to emerging risks, working closely with Districts, groups, 2nd nakn'onal bodies to uphold the highest standards of safety, govemance, and volunteer support. Page 5
The ncolnfyhire Coun Scout Coun R• rt of the Twstee5 for the Year Ended 31 MaT¢h 2025 REFERENCE AND ADMINISTRATIVE DETAILS Roglst•rnd Ch•rlty numb•r 522395 Prlnclpal 8ddr•s Llncolnslilre County Scou18 Gre8tw&ll Plac 2 Llniekiln Way Llncoln LN24US Trusleos Trustees: Ex Officl P D Williams E McRilchio H P No150n C Hall Mr J N80¥9 A Gilberi E Broome County Chair County Treasurer County Lead Votunieer County Youth Lead Reslgned (21.09241 Resign&d124.05241 Regned101.O4.24> Tru8teos.' Elected C Greig A Walion S Aumals Resigned121.09.24} R8signed121.09241 Reslgn8d (21.0924> Trust•g8'. Nomlnaiod CL99 S Henry M Campbo11 Mr8 C Robails J Wand A D8vI8 D Wilson P Talbol-Jone3 S Newball T Morton A Barkèr Rgsign8d121.09.24} Resigned (21.09.24) Re8lgn•d (21.09.241 Appoinlod121.09.241 Appoinled121.09.241 Appolnled121.09.241 Appoinled121.09.241 Appolnted121.09.241 Appoinlod121.09.241 Indepondènt Examln&r Wrighl Vigar Lirniled Chariered Accoun18nls & Business Advi88rn 15 Newland Llncoln Llncolnshire LN1 1XG Bankers Sanlander PLC Bridla Road B¢)Dtle L30 4GB County ReglBtrnlion NUfflr 13310 Approved by order of the board of Iruslees on 22 August 2025 and signèd on its behalf by: Howa Nelson- Trusleg Page 6
Inde ndent Examlner's Re The Lincolnshlre Coun rt to the Trustees of Scout Councll Independent examlner's report to the tTUStees of The Lincolnshlre County Scout Councll I report to the charity tfustees on my examination of the accounts of The Lincolnshire County Scout Coun¢il (the Trust) for the year ended 31 March 2025. Responslbllltlos and basls of report As the Gharity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the r8quirements of the Charitses Act 2011 Ilhe Act,). I report In respect of my examination of the Trust's accounts carried out under Secb'on 145 of the Act and in carrying out my examinab'on I have followed all applicable Directions given by the Charity Commission under Section 145151{bl of the Act. Independent examlnefs statement I have completed my examination. I confirm that no material matters have come to My attention in connection with the examination giving me ¢auso to believe that in any material respect.. accounting records were not kepl in respect of the Trust as required by Section 130 of th8 Act,. or the accounts do not accord with those records,, or the accounts do not comply with the applicable requirements conceming tha form and content of accounts set out n the Charities (Accounts and Repots) Regulab'ons 2008 other than any r6quir&ment that the aGGounts give true and fair view which is not a matter considered as part of an independent examination. I have no concerns and have come across no other matters in connection with the examination to whi¢h attention should be drawn in this report in order to enable a proper understanding of the aGGounts to be reached. James Sewell 8AIHonsl FCA CTA Wrlght Vigar Limited Ch8rtered Accountants & 8usin8ss Advisers 15 Newland Lincoln Lincolnshire LN1 1XG 22 August 2025 Page 7
The Llncolnshlre Coun Scout Councll ststemen Flnancial Actlvltles for the Year Ended 31 March 2025 2025 Total funds 2024 Totsl funds as restated Unrestricted funds Restricted fund Notes INCOME AND ENDOWMENTS FROM Donations and legacies 65,192 65,192 62,242 Charltable actlvltles Charitable aGtivities 68.779 68.779 234.379 Investment income Total 148871 148,871 305 680 EXPENDITURE ON Raising funds Charltable a¢tlvltles Charitable acttvities Support costs Support and opportunits'es expendire 89,719 57,415 147 89,866 57,415 254,369 51,839 Total 157401 147 157 548 323 476 NET INCOMEIIEXPENDITURE) 18,5301 11471 18,6771 {17,7961 RECONCILIATION OF FUNDS Total funds brought forward 448,159 1,279 449,438 467,234 TOTAL FUNDS CARRIED FORWARD 439 629 449 438 The notes form part of Ihese financial statemenls Page 8
ncol Bhlr• Co Council Balance Shee 31 March 2025 2025 Total fvnds 2024 Total lunds as restated untrIcIed funds Reslrfcled lund Notes FIXED ASSErs Tangibl& assets Investments 1.129 50 1.129 50 2.973 10 1.179 1,179 3.023 CURRENT ASSErs Debtors Inveslm8nls Cash 81 bank 11 12 21.482 236.409 369.835 21,482 238.409 370 767 11.961 239.325 370111 1.132 827.526 1,132 628,658 621.397 CREDrroRS Amounts tlIng due thIn ono year 13 (189.0761 1189,0761 (174.982) NET CURRENT ASSETS 439 582 TOTAL ASSETS LESS CURREKf LIABIUTIES 439.629 1.132 440,761 449.438 NET ASSErs 439 629 440,761 FUNDS Unrestdcied lunds Restslcled funds 14 439,629 448.159 1.279 TOTAL FUNDS 440,761 449.438 The Ilnanclal slalgmenls wero approved by ihe Board of Trustees and aulho(Ised for188ue on 22 August 2025 and wern signed on Its beh811 by- Howard Ne150n- Trust¢8 The nole5 forrn parl ol theso financlal slalements Pagè g
The Llncolnshlre Coun Scout Coun¢ll Notes to the Flnancial Statements for the Year Ended 31 March 2025 ACCOUNTING POUCIES Basls of preparlng the finanGlal statements The financial statements of the ¢harity, whi¢h is a public benefit entity under FRS 102, have beèn prepared in accordance with the Charities SORP IFRS 1021 'Accounling and Reporting by Charities.. Stslement of Recommended Practice applicable to charities preparing their occounts in aGcordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (effective 1 January 20191,, Financial Reporting Standard 102 'The Fin8ncial Reporting Standard applicable in the UK and Republic of Ireland. and the Charities A¢t 2011. The financial statements have been prepared under the historical cost convention, V1h the exception of investments which are induded at market value. The trustees ¢ongder that there are no material uncertaints'es about the ¢harity'$ abillty to continue 8s a going concern. In¢ome All in¢ome is recognised in Ihe Statement of Financial A¢tivits'es once the charty ha5 entilement to the funds, is probable trtat the income will be received and the amount can be measured reliably, Expendlture Liabilities ar8 recogni$ed as expenditure as soon as there is a leoal or ¢onstru¢tive obligat4on committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation ¢an be measured reliably. Expenditur8 is accounted for on an a¢cruals basis and has been classified under headings that aggregate all cost related to trte ¢ategory. Wher8 costs cannot be directly attributed to parts'cular headings they have been allocated to acts'vities on a basis consistent with 1he use of resources. Allocauon and apPOonment of support costs Support costs relate to th& management of the charlty and support Df Scouting activities throughout the 5ut county of Lincolnshire. Where support costs cannot be dire¢Uy allocated to 8 specific project they are allocated to different activities of the charity Sn proportion to the direct charitable expenditure on the activities. Tanglble flxed assets Depre¢iatlon Ss provided at the following annual rates In trrder to write off each asset over its ests'mated usefijl life. Plant and machinery Flxtures and fittings Computer equipmont 250h on cost 250h on reducing balance 330A on cost Fixed assets with a value of £250 and above are capitslised. Taxatlon The charity is exempt from tax on its Charilable activities. Fund accounUng Unrestricted funds can be used in accordance wth the charltsble objectives at Ihe discretion of the truslees. Restricted funds ¢an only be used for particular restricted purposes within the objects of the chanty. Restrictions arise when specified by the donor or when funds are raised for parbcular restri¢ted purposes. Further explanation of the nthre and purpose of each fund is Included in the notes to the financial statem&nts. Penslon costs and other post-retlrement beneflts The Charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate. Investments Investments are reviewed regularly and are shown in the financial statements at their year end market value. Income received on investments is available for distribution by the Trustees in line with the objectives of the Charity and is accordingly shown as unrestricted income in the Statement of Finan¢ial Activities. Page 10 ont'nued...
The Llncolnshlre Coun Scout Councll Notss to the Flnanctal Statements - Continued for the Year Ended 31 March 2025 ACCOUNTING POLICIES - contlnued Financlal Instruments The Company only ent8rs into basic financial instrument transactions that result in the recognition of financial assets 8nd liabilities like trade and other debtors and creditors,108ns from banks and other third parb'es, loans to related parbes and investments in ordinary shares. Financial assets that are measured at cost 8nd amortised cost are assessed at the end of each repoitng period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Comprehensive Income. For financial assets measured at cost less impairment, the impaiment loss Is measured as the difference beeen an assef s carying amount and best esbmate of the recoverable omount, which is an approximation of the amount that the Company would receive for the 8sset if it were to be sold at the bal8n¢e sheet dale. INVESTMENT INCOME 2025 2024 as restated Deposit account interest CHARITABLE ACTIVITIES COSTS Support costs (see note 41 Direct Costs Totals Charitable activities Support costs Support and opportunities expenditure 89.866 89,866 57,415 57,415 100 133 157548 SUPPORT COSTS Governance costs Management Totals Support cosls 25 814 INDEPENDENT EXAMINERS REMUNERATION Accountancy and independent examination fees have been incurred in the year a$ follows.. 2025 2024 Independent examination other accountancy services 2,400 343 2,250 535 Page 11 continued...
The Lincolnshlre Coun Scout Councll Notes to the Financial State ts-co for the Year Ended 31 MarGh 2025 ued TRUSTEES, REMUNERATION AND BENEFITS No trustses were r8munaratsd fortheir rde as a trustee ofthe charity. Trustees. exponses Oung the year ended 31 March 2025, 4 Trustses were reimbursed for expenses incurred. The totsl of these reimbursements was £1,499 12024.. £2,479). The nature of the reimbursed expenses were travel, post and stationery costs. STAFF COSTS The average monthly number of employees durfng the yearwas as follows.. 2025 2024 as restatod County Secretary No employees received emoluments in excess of£eo,000. PRIOR YEAR ADJUSTMENT During the year, the charity idenlified a misclassification of expenditure relating to charitable a¢tivities in the prior year Statement of Financial A¢tivit'es. The previous year categories of ScoLrting actrmties, Training, Development, Fundraising 8nd grents, and Support have been updated in the ¢omparab'ves to bring them in line with the new categories of Charitable activitses, Support costs, and Support and opporbjnites expenditure to allow easier comparJ50n. As a result, the comparative figures for the year ended 31 March 2024 have been restated as lollows.. Category Scouting acb'vities Training Development Fundraising and grants Charitable activltles Support Costs Support and opportunities expenditure Orlglnally Reported 1£) 263.527 18,212 643 187 Restated 1£) Adjustment 1£) 1263,5271 118,2121 16431 11871 254,369 51,839 (23,6391 254,369 51,839 17,268 40,907 TANGIBLE FIXED ASSETS Flxlures and flttlngs Plant and machinery Computer equipment Totals COST At 1 April 2024 and 31 March 2025 108 771 DEPRECIATION At 1 April 2024 Charge for year 106.930 381 381 14,285 121,596 1844 At 31 March 2025 108 393 762 NET BOOK VALUE At 31 March 2025 378 751 At 31 March 2024 1,132 2973 Page 12 continued...
The Llncolnshlre Coun Scout Councll Notes to the Flnancial Statements - contlnue for theyear Ended 31 March 2025 10. FIXED ASSET INVESTMENTS Unllsted investments MARKET VALUE At 1 April 2024 and 31 March 2025 50 NET BOOK VALUE At 31 March 2025 50 At 31 March 2024 50 There wore no investment assets outside the UK. Poacher Tradlng Llmlted Lincolnshire County Scout Council holds 509/fy (2024.. 500h} of the share capital in Poa¢her Trading Limited. A Gilbert, who held position as a truslee until her resignation on 24 May 2024, was a director In Poacher Trading Limited until her resignalion on 24 June 2024. H Nelson held position as a trustee in the year and was appointed as a director of Poacher Trading Limited on 24 June 2024. No distribution was declared by Poacher Trading Limited during the year ended 31 March 202512024. £nlll. Poacher Trading Limited has elected to donate all trading profits, 8 50% 6hare amounting to £26,409 has been accounted for in the aoUnts under unlisted investments. 11. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 2024 as restated Other debtors Prepayments and accrued Income 45 Prepaym&nts include amounts prepald towards c8mps and events occurring after the year end totslling £18,059 12024.. £11,916). 12. CURRENT ASSET INVESTM ENTS 2025 2024 as restated Unlisted investments Bonds 28,409 210000 26.409 212916 236 409 239,325 Page 13 ¢onlinLted...
The Lln¢olnshlre Coun Scout Councll Notes to the Flnan¢lal Statements - continued for the Year Ended 31 March 2025 13. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 2024 as restated Trade creditors Other Gredilors 4,108 184 968 2,612 172 370 189 076 174 982 Deferred Income Amounts released Amounts deferred At 1.4.24 At 31.3.25 Intemational trips UK camps and events Membership fees 1,560 11,560) 167 904 167 904) 181893 181893 169 464 169 464} 181893 181893 Income has been defeed where the charity is not entiled to spend the fijnds untl a date specified after the year end. 14. MOVEMENT IN FUNDS Net movement in funds Transfers betweon funds At 31.3.25 At 1.4.24 Unrestrlcted funds General fund Designated fund.. Global Adventure Designated fund.. GO karts Designated fvnd.. Training Designated fvnd.. Beavers, Cubs, Scouts, Explorers & D of E Designated fund., Dev8lopment Designated fund,. International Activitlos Designated fund.. Intemational Opportunitses Designated fund.. Three Arrows SASU Poacher International J8mboree Designaled fund.. Water Active Support Unit Designated fund.. Support and Opportunities Designated fund.. Chiller Designated fund.. Chiller 24 389,330 5,417 6,657 7,101 4,088 153 13,2641 14501 119,000) 354,418 5,570 3,393 6,651 3,271 6,242 933 11,1971 2.074 6,242 921 1121 11,463 2,489 26,409 4,000 15.463 2,451 26,409 1381 999 2,178 3,177 7,349 130 110,2871 279 15,000 12,082 409 369 369 448,159 18,530) 439,629 Restrlcted fvnds Richard Shaw 1,279 11471 1,132 TOTAL FUNDS 449 438 440,761 Page 14 continued...
The Llncolnshlre Coun Scout Councll Notes to the Flnan¢lal Statements - continued for the Year Ended 31 March 2025 14. MOVEMENT IN FUNDS- contlnued Net movement in fijnds, included in the above are as follows.. In¢oming resources Resources expended Movement in funds Unrestrlcted ndS General fund Designated fund.. Global Adventure Designated fund.. Go karts Designated fund., Training Designated fund.. Beavers, Cubs, Scouts, Explorers & D of E Designated fund.. Internab'onal Activities Designated fund.. Three Arrows SASU Designated fund.. Water Active Support Unit Designated fund.. Support and Opportunities Designated fund.. Chlller 80,076 2,250 8,430 1,111 175,9881 12,0971 111,6941 11,5611 4,088 153 {3,264) {450) 10,499 111,6961 1121 1381 {1,197) 112) 138} 10,808 (8,6301 2,178 110,267) 35418} 110,267) 279 148,871 1157,4011 {8,5301 Restrlcted fvnds Richard Shaw 1147) {147) TOTAL FUNDS 148 871 157 548) Comparatlves for movement In fijnds Net movement in funds Transfers between funds At 31.3.24 At 1.4.23 Unrestrlcted fvnds Gener81 fund Designated fund., Global Adventure Designated fund., Go karts Designated fund.. Training Designated fvnd.. 8e8vers, Cubs, Scouts, Explorers & D of E Oesignated fund.. Development Designated fund.. Internab'onal A¢tivits'es Oesignated fund.. Internab'onal Opportunities Designated fund.. Three Arrows SASU Poacher Internabonal Jamboree Dfrsignated fund.. Water Active Support Unit Designatèd fund.. Support and Opportunities Designated fund.. Chiller Designated fund.. Chiller 24 367,412 5,332 8,827 6,798 10,918 84 {2,170} 303 19,0001 369,330 5,417 6,657 7,101 9,455 6.285 1,664 {6,184} 143} 1731) 3,271 6,242 933 8,063 1,814 26,409 1600} 675 4,000 11,463 2,489 26,409 1,092 1931 999 19,617 2,606 117,268) {2,4761 5,000 7,349 130 369 369 465,375 117,2161 448,159 Restrlcted funds Richard Shaw 1,859 15801 1,279 TOTAL FUNDS 467 234 177961 449 438 Page 15 continued...
The Lln¢olnshlre Coun Scout Council Notes to the Financial Statements - contlnu for the Year Ended 31 March 2025 14. mo1MENT IN FUNDS- contlnued Comparative net movement in funds, included in the above are as follows.. Incoming resources Resourc8S expended Movement in funds Unrestrlcted ndS General fund Designated fvnd.. Global Adventure Designated fund.. Go karts Designated fvnd.. Training Designated fund.. Beavers, Cubs, S¢outs, Explorers & D of E Designated fvnd., Development Designated fund.. International A¢tivities Designated fund.. Internab'onal opponItieS Designated fund.. Thretr Arrows SASU Designated fund.. WaterActive Support Unit Designated fund.. Support and Opportunities Deggnated fund.. Chlller Designated fund.. Chiller 24 72,750 550 5,288 1,247 {61,8321 14661 (7,4581 19441 10,918 84 {2,1701 303 52,859 (59,0431 1431 1127,2511 (6,1841 1431 17311 126,520 {600) {6001 675 675 4,689 14,782) 1931 117.268) 136,644) 117,2681 12,4761 34,168 389 305,680 1322,8981 117,216) Re5trlcted funds Richard Shaw 1580) 15801 TOTAL FUNDS 305 680 323 4761 17 7961 Deslgnated fund,. Global Adventure This is an acb'vity team which attends events and takes equipment to run activities for participants. Income is the amounts they receive from events and expenditure is the costs incurred for staff to stay on site. Deslgnatsd fund: Go kart$ This is a ScDUt Acts've Support Unit which runs Go Karting at events and at weekends throughout the summer. Income is gènerated from this and expenditure is in relation to building and repairing the karts and transporting staff and karts to sites. Deslgnated fund: Tralnlng The is set aside for Lincolnshire County Scout Council to Nn training events for volunleers and Young Leaders in Lincolnshire Scouting. Oeslgnated fund: Beavers, Cub5, Scouts, Explorers & D of E The funds designated have been received towards events specific to younger participants in ncOlnshIre Scouting and the expenditure is on running these events. There are mults'p16 events during ea¢h year and therefore the amounts received, spent and held in reseNes will fluctuate. Designated fvnd,. Development This is an amount designated for the purposes of offering more and better activities within S¢outs'ng in 'n¢olnshire where there are relatively small ¢05ts to do so. Deslgnated fvnd: Internatlonal Activlties There are multiple international events each year which are each budgeted to be breakeven or to make a small surplus. The actual surpluses, and sometimes deficits, on these events are accumulated in this fund. Any balances in the fund may be used to cover miscellaneous purchases and expenses for the benefit of fvture international events. Page 16 ¢ontinued...
The Lln¢olnshlre Coun Scout Councll Notes to the Flnanclal Statements - contlnue for the Year Ended 31 March 2025 14. MOVEMENT IN FUNDS - contlnued Designated fund: Intematlonal Opportunltles This fund is intended to promote participation in intemational events by members of the Lincolnshire scouting Community. It is funded by an annual transfer from the General reservtr and is utlised through grants to individual members or groups in respect of specific international events. Designated fund: Three Arrows SASU This team operates ? survival skills base at events and ¢amps throughout the year and income is received by attending thern. Expenses incurred relate to repairing tools, purchasing consumables for the skills and travel for volunteers attending. Deslgnated: Poacher InteMaOnaI Jamboree This amount is a half of the reservès held within the Poacher joint Venture aoUnts and is held in a separate Poacher bank account. Should Poacher cease to run, the reseryes would be distributed. The18St Poacher ovent was held in August 2022 and the loss arising from this event amounted to £46,665 whi¢h has been included in the 2023 8ccounts, Profits from Poacher Trading Limited arnounted to 6,951 and losses from the joint venture amounted to £120,352 a net loss of £93,400 of which 500h £46,700 is gttributable to The Lincolnshire County Scout Council. Deslgnatsd fund: Chlller This fund is intended to fund the yeaY scouting 'Chi118r' camp. Income is received from payments to attend the ¢amp. Expenses incurred conslst of hire of camp acb'vities, and travel for camp vclunteers. Deslgnated fvnd: Chlller 24 This fund is intended to fund Ihe yearly Chiller 24 camp. Income is received from payments to attend the ¢amp. Expenses incurred consist of hire of ¢amp aclivides, and travel for camp volunteer5. Deslgnated fund: Water Actlvlttes Support Unlt This team operates a water activities base at events and camps throughout the year and income is received by attending them. Expenses incurred relats to purchase of new equipment, maintenance of existing equipment including safety *¢d rescue equipment and travel for volunteers attending. Deslgnatsd fvnd: Supportand Opportunltles This fund is intended to support people and scouting groups with the costs associated with opportunities such as camps, new equipment or attending other events which they would not otherwise be able to afford, Restrlcted fLsnd: Rlchard Shaw This fund wa5 Set up by a previous County Commissioner and the fund is restrieted. Requests are submitted to R Shaw to spend the funds. Transfvrs betten funds Internatlonal Each year the County Executive agrees an amount to be transferr&d frorn general reserves to an internab'onal fund to assist with the promotion of intemational evants. In the year ended 31 March 2025 the amount transferred was £4,00012024. £4,000). Support and Opportunltles Fund This fund has been established to provide ongoing financial support to units across the county to assst them to improve programmes andlor facilities and to help them to grow membership participats'on and numbers. In the year ended 31 March 2025 the amount transferred to this fund was £15,00012024.' £5,000} Page 17 continued...
The Uncolnshlre Coun Scout Councll Notes to the Financial Statements - ¢ontlnued for the Year Ended 31 MarGh 2025 15. RELATED PARTY TRANSACTIONS The S¢out Asso¢lation The SGout Association exists by authority of Royal Charters, which give authority to the Bye Laws of the Association, which are approved by Her Majesty's Privy Council. The Bye Laws, in turn, authorise the maknng of rules for the regulation of the Association's affairs, as detailed in "Policy, Organisalion and Rules" During the year the charity collected £201,900 12024.. £189,109) in membership subscription on behalf of The Scout Association. There were no amounts due at th8 year end. If Lincolnshire County Scout Council should cease to operate, The Scout Association will tske ts'le of the charity'$ funds. Page 18