Mugdock Annual Accounts 1617

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Mugdock Annual Accounts 1617 Mugdock Country Park Mugdock Country Park Joint Management Committee Annual Accounts 2016 - 17 Mugdock Country Park Joint Management Committee CONTENTS Management Commentary .............................................................................................................................. 1 Annual Governance Statement 2016-17 ......................................................................................................... 4 Statement of Responsibilities for the Accounts ............................................................................................... 7 Principal Financial Statements ........................................................................................................................ 8 Movement in Reserves Statement ............................................................................................................. 8 Comprehensive Income and Expenditure Statement ................................................................................. 8 Cash Flow Statement ................................................................................................................................. 8 Balance Sheet ............................................................................................................................................ 9 Notes to Principal Financial Statements ........................................................................................................ 10 Independent Auditor’s Report ........................................................................................................................ 12 www.mugdock-country-park.org.uk Mugdock Country Park Joint Management Committee Management Commentary A Strategy & Objectives Mugdock Country Park (the Park) is one of Scotland’s leading Tourist Attractions, a Country Park maintaining Scotland’s Natural Heritage. The Park provides a Countryside Ranger Service and leads on outdoor learning & environmental activities throughout East Dunbartonshire & South-West Stirling. Mugdock Country Park is working to develop a sustainable operating model to reflect the current financial pressures facing the two funding authorities, East Dunbartonshire and Stirling Councils. This will enable Park to maximise its income and consequently deliver its aspirations as a leading Tourist Attraction. B Fair Review of Business The Annual Accounts present the financial position of Mugdock Country Park as at 31 March 2017. The principal financial statements comprise: Movement in Reserves Statement, Comprehensive Income & Expenditure Statement, Balance Sheet and Cash Flow Statement. Explanatory notes are also provided. a) Management Committee Chair: Councillor Eric Gotts East Dunbartonshire Council Vice Chair: Councillor Graham Lambie Stirling Council Elected Members: Councillor Rhondda Geekie East Dunbartonshire Council Councillor Jim Gibbons East Dunbartonshire Council Councillor Maureen Henry East Dunbartonshire Council Councillor Vaughan Moody East Dunbartonshire Council Councillor Anne McNair East Dunbartonshire Council Councillor Corrie McChord Stirling Council Phone Number: 0300 123 4510 b) Administrative and Funding Arrangements Administrative and Funding Arrangements for Mugdock Country Park are conducted in accordance with the Minute of Agreement between East Dunbartonshire Council and Stirling Council. A new Minute of Agreement between the authorities was signed on 9 February 2016, and was effective from 1 April 2016. Capital expenditure is now split 50/50 between the respective authorities, and Stirling Council pays a fixed revenue contribution of £50,000 per annum. In addition to the constituent authorities’ agreement to fund the Park’s activities, there are a number of other bodies who provide funds to support the work of the park including Mugdock Trust, the Clan Graham Society of North America and The Order of St John. Project funding is secured through organisations such as LEADER, and Tesco Bags of Help. Launched at Christmas 2016 the Friends of Mugdock Scheme encourages visitors to support the Park for an annual subscription. The traders at Mugdock provide special offers to support the scheme and those signing up are entitled to discounts and early bird promotions for events. East Dunbartonshire Council is responsible for overseeing the administrative arrangements of Mugdock Country Park Joint Management Committee, for all financial arrangements for the Park and, as permanent employer of the staff at Mugdock County Park, is liable for any IAS19 ( International Accounting Standard 19: Employee Benefits ) commitments arising. c) Financial Summary The Comprehensive Income & Expenditure Statement on page 8 shows that net revenue expenditure to be met by constituent authorities in 2016/17 was £388,759, £13,958 less than in the previous year. There were increased employee costs in 2016/17 mainly as a result of redundancy costs and a provision for the implementation of East Dunbartonshire Council’s Strategic Operating Model (SOM) backpay costs. This was offset with additional income in 2016/17 as a result of the refurbishment and operation of a new visitor centre and shop which commenced trading in full and there were additional and busier events within the park during the year. Overall, the net cost of service for 2016/17 was higher than budget by £44,762 mainly as a result of the employee cost pressures highlighted above. The contribution from Stirling Council was budgeted at £50,000 to reflect their share of costs, in line with the change to the Minute of Agreement. The actual contribution was only slightly lower than this at £49,897. www.mugdock-country-park.org.uk 1 Mugdock Country Park Joint Management Committee 2016/17 2016/17 Budget Actual Variation £'000 £'000 £'000 Expenditure 476 559 83 Income (132) (171) (39) Net 344 388 44 2016/17 Stirling Contribution (50) The Balance Sheet on page 9 shows that, as at the financial year end, there is a temporary advance to East Dunbartonshire Council of £16,582. This reflects the net position of current assets and liabilities at the year end and represents a net cash inflow position as at 31 March 2017. The Cash Flow Statement on page 8 summarises the external transactions associated with the Park on a cash basis. d) Performance Information There were 634,540 visitors to the Park in 2016/17, an increase of 3,205 from the previous year. Although visitor numbers were lower in wet months, there was a wide range of activities carried out during the year to attract visitors to the Park, including the annual Pantomime and Burns shows, which were received well and generated sell out performances. In addition, the Park ran a number of events for families including the Mugstock Music Festival, Trailfest Scotland, Middle of Scotland Science Festival, and the Ultim8 Warrior Challenge. These events were extremely successful, and will be running again in 2017/18 with even greater numbers anticipated. The Visitor Centre has been operating for over a year and is a welcome addition to the Park. It provides information for visitors, tickets for events and a gift shop. Income received through these means is being monitored as is income through room, facilities and land hire. This year the public toilets have been refurbished further improving the Park’s facilities. Donation posts were installed in the main car park and visitors are encouraged to contribute financially to the Park. Information about how the donations are spent is provided at the posts and updated on an on-going basis. Some remedial work has been carried out in the Park's car parks. Repairs have also taken place on the septic tank and improvements to the drainage in the walled garden. The Mugdock Strategy 2015/2020 is now being implemented and relates to operational change, marketing and investment. Progress in these areas is reported to the Joint Management Committee on a regular basis. A Friends of Mugdock scheme was launched at Christmas and uptake has been steady, with 32 memberships already in place. Volunteers help in the Park to carry out conservation tasks which include pathwork, drains and digging ponds; Castle Stewards enable the south-west tower of Mugdock Castle to be opened at weekends from May to September; Cinema volunteers show films to film club members and generated income for the Park. C Future Developments Work continues to expand the income streams into the Park, with facilities hire, nature events and a new theatre programme being developed which includes comedy nights, band nights and musical evenings. The Visitor Centre has increased the retail offering, and income from sales will continue to be monitored over the coming year with a view to increase profitability. Future developments to make the Stables Courtyard an all year round facility are being developed. Improvements to the existing parking facilities are being addressed through installing a paving grid system to the overflow field which currently is only open in dry weather conditions. Improving the BBQ facilities will also assist in generating income and meeting customer demand. The Astronomical Society of Glasgow (ASG) has been working up plans to site an Observatory in Mugdock, and these have now been approved by the relevant planning authorities. There has been close liaison between the Park and the ASG, and future developments will include open days and educational events. Enquiries for using Mugdock as a site for filming have grown steadily due to increased marketing. In 2016/17 a number of production companies
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