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, trUS￿OrthY 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 expendI￿re.
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 CUrren￿Y in the Poacher 2026 event. Although Poacher is budgeted to
make a small surplus, it is prudent to retain a reSe￿e 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 feedb￿k 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 fU￿re, 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 pOsi￿on 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 N8￿0¥9
A Gilberi
E Broome
County Chair
County Treasurer
County Lead Votunieer
County Youth Lead
Reslgned (21.09241
Resign&d124.05241
Re￿gned101.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 NUffl￿r
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 expendi￿re
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
un￿trIcIed
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 t￿lIng 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, V￿1h 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 apPO￿onment of support costs
Support costs relate to th& management of the charlty and support Df Scouting activities throughout the 5￿ut
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
be￿een 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
Ou￿ng 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 a￿oUnts 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 defe￿ed 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.
mo1￿MENT 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
oppo￿nItieS
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 InteMa￿OnaI Jamboree
This amount is a half of the reservès held within the Poacher joint Venture a￿oUnts 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 yea￿Y 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 bet￿ten 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