CHARITY COMMISSION FOR ENGLAND AND WALES Independent examiner's report on the accounts Section A Independent Examiner's Report Report to the trusteesl members of Cha,'Il/ Name Mid Cheshire District Scout Council On accounts for the year ended 31$¢ March 2025 Charity no (if any) 1000895 Set out on pages 3-12 refflèmber to Include the page numbers of additional sheelsl I report to the trustees on my examination of the accounts of the above charity ('the Trust.) for the year ended 3110312025. Responsibilities and As the charity trustees of the Trust, you are responsible for the preparation basis of report of the accounts in accordance with the requirements of the Charities Act 2011 {"the Act.). I report in respect of my examination of the Trust's accounts carried out under section 145 of the 2011 Act and in carying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. I have completed my examination. I confirm that no material matters have come to my attention (other than that disclosed below ") in connection with the examination which gives me cause to believe that in, any material respect: accounting records were not kept in accordan with section 130 of the Act or the accounts do not accord with the accounting records Independent examiner's statement I have no concems and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached. Please delete the words in the braGkets if they do not apply. Signed: Date: 51712025 Name". Andrew Hudson Relevant professional qualification(s) or body (if any): ACA (ICAEW) Address: IER October 2018
Section B Disclosure Only complete if the examiner needs to highlight matters of concern (see CC32, Independent examination of charity accounts.. directions and guidance for examiners). Give here brief detsils of any items that the examiner wishes to disclose. IER October 2018
Scouts Mid Cheshire District Scout Council Registered Charity Number 1000895 Annual Accounts Year Ending 3 1st March 2025
Mid Cheshire District Scout Council Registered Charity Number 1000895 Scouts Annual Accounts for the Year Endin 31st March 2025 The Annual Accounts for Mid Cheshire District Scout Council for the year ending 31st March 2025 are attached herewith. These have been independently examined and approved, and l once again extend my thanks to Mr A Hudson who has completed these duties. Total funds for the District increased during the year by £3,385.29 to a total of £46,654.85. It should be noted that £8,618 of capitation income was not received, and will be included in the year ended 31st March 2026. As always, the most significant transactions in the period related to capitation, with £47,965 being paid to County and £45,107 received from Groups, noting the unpaid element raised earlier. As always, I would like to thank the support of the Groups across the District for their support in timely payment of their capitation charges. The accounts for the year include monies in relation to the trip being organised to Norway and at the end of the year a balance of £4.5SS was held in relation to this activity. Chris Foster District Treasurer
Mid Cheshire District Scout Council Registered Charity Number 1000895 Scouts Recei ts and Pa ments accounts for the ear ended 31st March 2025 Summa Current Year Previous Year Total Receipts for the Year less Total Payments for the Year 61,234.22 64,630.26 57,848.93 62,383.58 Net Receipts (Payments) for the year 3.385.29 2,246.68 Funds brought forward 43.269.56 41,022.88 Funds carried fonNard 46.654.85 43,269.56 Included in the main Mid Cheshire District National Westminster bank account are amounts held on behalf of the following sections: Explorer Norway expedition World Scout Jamboree fundraising Mountain Activity Support Unit Network 4,555.00 2,763.30 376.69 S4.30 2,642.75 376.69 54.30 7,749.29 3,073.74
Mid Cheshire District Scout Council Registered Charity Number 1000895 Scouts Actual erformance versus bud et for ear ended 31st March 2025 Actual Budget Variance Recei Capitation Interest Sale of District Uniform World Jamboree fundraising -2,858 6,286 35 -9,144 -35 75 121 75 121 enditure Standing costs: _ AGM DC expenses Container rent Motion Picture Company Insurance 30 150 150 300 400 250 120 150 -25 -34 250 325 434 789 1,250 461 Activties / other: _ Patrol leaders weekend Bronze / Silver award ceremony Swimming Gala Other District event5 District camp Cub activities Training - First Response Activity permits 10 x £100 District uniform Explorer Norway trip 102 500 150 250 150 398 150 250 72 3,352 -179 2,885 1,000 78 -3,352 179 115 3,000 1,000 596 4,555 4,555 -6,837 5,050 11,887 Net Receipts (Payments) for the year 3.385 21 3,364
Mid Cheshire District Scout Council Registered Charity Number 1000895 Scouts Assets and liabilities as at 31st March 2025 Current Year Previous Year Assets Investments Scout Association Investment Fund 5,000.00 5,000.00 Current Assets Yorkshire Bank current account National Westminster current account District Explorers Gang Show 285.72 33,046.62 5,847.17 2,475.34 285.72 33,516.33 1,992.17 2,475.34 Total Assets 46,654.85 43.269.56 Liabilities Net A55ets less Liabilities 46.654.85 43.269.56
Mid Cheshire District Scout Council Registered Charity Number 1000895 Scouts Bank account reconciliation as at 31st March 2025 National Westminster Bank account only- Yorkshire current account reconciles Current Balance per bank statement 73,101.37 Closing balance per cash book 33,046.62 Difference 40.054.75 Made up of: Unpresented cheques 717 724 725 726 Scout Shop Bispham Scout Estate Cheshire Scout Council Foxwist Caravan Park 18.75 550.00 47.965.00 325.00 48,858.75 Uncleared lodegments Middlewich Winnington Moulton 3,348.00 3,224.00 2,232.00 8.804.00 Total 40.054.7S
Mid Cheshire District Scout Council Registered Charity Number 1000895 Scouts Recei ts and ments summa for ear ended 31st March 2025 Current Year Previous Year Recei Subscription income Inevstment income Sectiona l activitie5 income World Scout Jamboree Sale of District neckers District Camp 45,107.00 53,115.00 12,580.00 120.55 75.00 3,351.67 1,129.85 10,385.41 Total receipts for the year 61.234.22 64,630.26 Pa ments Subscription payments Equipment District Off icers Sectional activities expenses District events Conferences and courses World Scout Jamboree 47,965.00 1,012.57 30.00 12,581.36 43,488.00 375.00 30.00 1,269.58 538.00 210.00 16,473.00 115.00 Total payments for the year 61.703.93 62,383.58 Net movement in funds 469.71 2,246.68
Mid Cheshire District Scout Council Registered Charity Number 1000895 Scouts Recei ts detail for ear ended 31st March 2025 Current Year Previous Year Subscription income Previous years Current year 4,125.00 40,982.00 8,400.00 44,715.00 Sectional activities income Squ irrels Cubs Scout5 Explorers Mountain Activity Support Unit 200.00 100.00 809.85 650.00 11,930.00 20.00 World Scout Jamboree Fundraising 120.55 10,385.41 Sale of District neckers 75.00 District camp 3,351.67 Total receipts for the year 61.234.22 64,630.26
Mid Cheshire District Scout Council Registered Charity Number 1000895 Scouts Pa ments detail for ear ended 31st March 2025 Current Year Previous Year Subscription payments 47,965.00 43,488.00 Equipment Purchase of equipment Purchase of District uniform Rent 668.82 18.75 325.00 75.00 300.00 District Off icers District Commisioner 30.00 30.00 Sectional activities expenses Cubs Scouts Explorers Payment rnade on behalf of Explorers Group Motion Picture licences 178.60 738.55 7,375.00 3,855.00 434.21 37.11 804.46 32.19 395.82 District events Swimming gala 538.00 Conferences and courses First Response Course 115.00 210.00 World Scout Jamboree Payment to County 16,473.00 Total payments for the year 61,703.93 62,383.58
Mid Cheshire District Scout Council Registered Charity Number 1000895 Scouts Bud et for ear ended 31st March 2026 Recei Capitation - 898 members @ £8 Interest 7,184 35 Ex enditure Standing costs: AGM DC expenses Container rent Motion Picture Company Insurance 50 150 300 450 300 1,250 Activties / other: Patrol leaders weekend Bronze / Silver award ceremony Other District events Mini Hike Activity permits 10 x £100 Youth Forum District Explorer lead volunteer WSJ support Training {ResuciAnnie) Equipment 500 200 500 300 1,000 500 250 2,000 350 500 6,100 Net cash inflow / (outflow) -131