Scouts Buckinghamshire BUCKINGHA SHIRE SCO T COUNCIL ANNUAL REPORT and ACCO NTS 2024 Reference and administrative information Buckinghamshire Scout Council Registered Charity: Number 1018127 Address: Buckinghamshire Scout Council 3 Walton Terrace, WaLton Street AyLesbury BLKkinghamshire HP217QY TeL. 01296 422770 EmaiL. county.offitt@bucks-scouts.org.uk Webstte: Bankers: Bardays Bank plc. The Chiltsrns Group. Amersham Auditors: Just ALMJrt & Assurance Ltd. 37 Market Square. Witney. United Kingdorn OX28 6RE President. Lady Howe Wi￿-PreSidents. AM Limb lan Newbery Roy Long Twstees Ex-officio Members County Chairman: County Lead Volunteer. County Treasurer Other Trustees Peter Cathcart James Williamson David Sutherland Peter Biggs Rex Stevens Clare Clarke Beverley Delaney William Bacchus Roy Long David Clarke Matthew House Resigned 20th September 2024 Structure. Governance and Management This report and accounts cover the activities directly wntrolled by Buckinghamshire Scout Council (Charity Number 1018127). which is an autonomous organisation admitting people to membershlp subject to the policy and rules of The Scout Association. The activities of the Scout Districts and Groups in Buckinghamshire are not refierted in the report and accounts. These bodies are autonomous charities affiliated to Buckinghamshire Scout Council that together form the Scout Movement in Buckinghamshire. Buckinghamshire Scout Counal is led by the County Chairman and managed by a Trust Board. The management of the business of the Council is vested in the Trust Board. This Board. as at year ended 31 March 2025 comprised 3 ex officio Twstees, and 7 Trustees who were elected by the Council at its Annual General Meetin9. Although the Trust Board has the power to co-opt additional members throughout the year, none were co-opted in the last year. The Regional Lead Volunteer has the rfght of attendance atthe Trust Board. In addition. there are a number of invited members. who are not trustees or allowed to vots. In the past year. these included the Regional Development Manager of the Scout Association. the C¢)unty Commissioner of Girlguiding Buckinghamshire, a representative from Buckinghamshire Council and a rewesentstive of Miltr)n Keynes Cty CounaL The Trust Board is responsible for policy making but delegates some operational decisions to its sub-committees. which may also recommend policies forthe consideration of the Trust Board. The Trust Board appoints chairn)en and members of sub-committees annually as neossary and appropriate. For the year in question there were three sub-committees: l. Finan￿ Sub-committe£ responsible for the oversight of proper financial planning and b￿lgetsry controL 2. Braid Wood Training and Activity Centre Committee: responsible for the management and development of Braid Wood. The Trust Board of the Council Mett*￿ee times during the perlod under review. with meetings of sub-committees held as and when necessary. Our Mission Scouting exists to actively engage and support young people in their personal developmen( empowering them to make a positive contribution to society. Our Values As Scouts we are guided by these values: Intrgrity: We say what we mean and when we make a promise, we keep IL Respect We listsn to ¢)thers. explore our differences and work to find common ground. Care: Scouts are friends to all and think of others before themselves. Belief: We believe passionately in improvlng the lives and life chances of young people and helping them explore and develop their beLiefs and attitude& Cooperation: Scouting is about teamwork We believe that when we work together we achleve more than we can on our own. Financial review The Council's Accounts have been prepared in accordance with the Ststement of Recommended Practice Accounting and Reporb'ng by Charities introduced in 2005 and updated in 2019. more commonly referred to as the Charities SORP. Review of 2024125 The funds increased by £19,553 during the year compared to £38,998 in 2023124. There were no overseas trips. As ￿ported last year. plannin9 permission has been granted to replace the washing and toiLet faalities at Braid Wood. It is anticipated that this work will be done in the winter 2025126. A Group Development Officer has been engaged via The Scout Association, at an annual cost of approximately £56,000, to support Groups and Districts with recruitment and associated projects. The Annual Census on 315r January 2025 showed an overall stable level of young people partiupating in Scouting in Buckinghamshire. Reserves poli The Trustses have agreed that available cash reserves should be held representing between six and twelve months revenue expenditijre. so as to tske accourt of anticipated revenue projections as well as ensuring the wovision of a suitable contingency to protsct the continuity of ServI￿S for the foreseeable future. As at 31 March 2025 the available cash reseryes stood at £442.299, equivalent to over 18 months expenditure based on norn￿1 expenditure leveLs. Invesknart policy On further review the Trustees decided that the mandate conditions of the Flagstone Cash Deposit servi￿ were not appropriate and funds have been withdrawn as deposits matured. The balance of £30,000 will mature in May 2025. All other funds are now held within Barclays accourrts. Responsibilities of the Truste The Trustees are required to prepare financial statements for each financial year which give a true and fair view of the ststs of affairs of the Scout Council as at the baknce sheet date and of its incoming resources and application of resources, including income and experKlitur for the financial year. In preparing those finanaal 5tstements the Trustees follow best practice and select suitsble accounting policies and then apply them consistently; make judgements and estimates that are reasonable and prudert. and prepare the financial ststsments on a going concern basis unless it is inappropriate to assume that the Scout Council will continue on that basis. The Trustees are responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time the finanaal positson of the Scout Council and to enable them to ensure that the financial ststemerrts meet the requirements of the Charity Commission. The Trustees a￿ also res￿nSible for safeguarding the assets of the Scout Council and heno for tsking reasonable steps for the prevention and detection of fraud and other irregularities. Payroll and Pensions The Council are meeting all regulati¢)ns concerning the production of payslips. tax and Pensions by using the Scouts, payroll and pension departmenL Auditors Just Audit and Assurance Ltd. were re-appointsd as au(rrtors to the knut Council during the year and have expressed their willingness to continue in that capacity. Approved by the Trustees of the Buckinghamshire Scout Counal and signed on their behalf by: Chairman....................-.-...............Peter Cathcart 9,￿,) S&TTlI me 14133 T￿rAL INCOMING R￿OI￿1c 293.012 313.783 RESOURC￿ E¥F￿)ED Donatlons and grants s￿tIffj actlvkn and 57 I￿530 8r&d W¢)od Campsite 6L128 Adult Supptsrt ab)d Trainlng 24,794 24.724 107.753 ,1 251.241 Dw>reiiation 22218 21936 TOTAL RESOURCES EXPEND8J 273,459 274.785 NEf INCOMING RESOURCES 19553 38.998 NEf MOVEM8ff IN F(KIS TOTAL FUNDSAT START OFYE*R L281.728 1.24Z730 TOTAL FUNDS AT END OF YEAR... L281 128& BucKI￿HAMsH1RE scoiir COUNCIL B•lanca Sh•t as at End of Fin•nclal Year 31st M•Kh 2025 31st March 2024 ASSFrs Tang￿e flxed assots 891.195 890216 Totsl f￿1 assets 89L195 89Q216 CURRENf ASSErs 4547 $429 441299 Cash at bank and in hand 10 42W5 Total ￿rrent assets 451275 &282 UA8IUnES Crttlitors - Arnourts faling the wlthh one y li 41189 770 <189 NET CURRwf ASSErs 41Q086 391512 TOTALASSEfs LESS L301281 L281.728 Crwlltors - Amounts faulng due after more than one 0￿81 THE COUNCIL% FUNDS General Fund 12 77&1f 7W55 Rwaluatlon Rejer 521173 5U173 TOTAL FUNDS &281 &28&n8 Apwowd bythe Trustees of the Bu(klnghamshire Scout Coundl and signed on thgir behalf by. Chalrnian Ptr Cathcart rer Dthl Suthwland & INCOMWG RESOURCES This Year Totsl FurKIs Priorywr Total Funds a) In¢ominy resourcesfrom gtn•rat¢d fiw¥J5 County Lery Othergrnnts and donatlons 15A340 149.147 158.340 Donations receival in rE5p* of the forthcoming refurbishm•rtof thetoilat block been accrued. bl Incominq rgÉaure•$ from ¢hritalth •rtiiib¢> 149.147 St¢lFon programme and Jdivite5 11649 31988 Inclusion Cub Scouts Othtr Intemational Medi8 & Communlcation Scouts Total Progr4mme inc DOE Scouttn9 ¥tiwties and e￿￿ts 2.630 &428 2L870 750 15.863 14092 40.320 61950 Br•ld Waod C•mpslte Braid Wood Carkwgttsfee5 dl ceTh￿ and Athit Supwt Adult ￿PPortand Tra*iing 411 738 1.334 1.522 e) Investment in(xim• ScoutA$50ciation ShDrtTern Invesln*rt Inttttst 1.553 645 14.133 14.133 198 293.012 313,783 & AESOURCES EXPEND This Year Totsl Funds Prioryear Funds a) charftabie 4rtl%ttie5 Donatims aftd gmts b) Sc(nrting artlthles and 11207 1360 38.276 24.465 S87 Cubs SquÉwals L799 55 26 12.3911 815 23.468 Ejplorers 105 knclusion &Diversty krtematÈon* inc Jambr•ree m￿lIa & Corrmiunic•tion Netwo Totsi Progwnme inc DOE IQ236 763 27.898 14.317 57.566 101530 ¢) knid Wood C•mpsfte 6L128 d) ￿ult Suwrt andTrakntsvJ AdultTraiThnq AduitAw4rds Annual Dinn¥ 1&469 1&346 459 &919 8.318 24794 24724 e) C•ntr•l Support Costs Adrninistrokon and Secr*iiai GbDwth Dw Offic Meeting5 and Confmc Insu￿¢¢ Post*Je Printing. &*ion8ry. SJppile5 R￿t 36,982 37.230 9,060 382 1.173 &iii 6.882 11.248 4,524 11.905 1.745 11.248 Z370 Computwcosts &plK*ne 5cdianeou$ 107.753 8L186 251,241 252.849 fi DewKi•tlgn 8raid Wood Central Support 21218 21.311 625 22.218 2L936 TOTAL RE5CUR￿s EXPENDED 271459 274.785 Resources expond•d include: 2024ll5 2023124 WagPS, salaries & Pansions 311802 311980 Auditfees 180 250 1043 L704 Duiing the year 7 Trustees were rnifflbutsedfortheiroutot ￿Ckele¥P￿Se5 arlslng fmm at￿dIng meetings anying outthelrresponsiblilties actilAtles. TANGBLE FIXED ASSETS Frethold land aAd Builthngs IBrad Wood) Braid Wo*xl M#hin Fumiwre Equipmu P￿mp tstApnll 2024 L137.698 31.196 a658 3a493 1,214843 21196 21196 Disposals 4285 4.285 A￿al￿dIOnS 31gtVorth 2025 L137.698 31.196 57.404 L235.754 IstApnl 2024 256,235 &657 37.876 32&627 Chargefortheyear 18.993 1774 79 1.361 21207 Eitrymnated on disposal 4275 4275 31st Mgrth 2025 275.228 24 657 732 34.962 344559 Net BookVaiu• IstAprll 2024 881.463 7.990 145 617 89Q216 31stfvkKh 2025 861470 &216 22.442 891.195 Oepreciabon rates are as follows: Sthofieid builthng Otherbuiidings Plartand machinery Fumiture. fittings and equipmEnt 1150th of original tostw annum IT30th of wiginal c0stpw3nn￿M 10~ 20%per annun straightline basis 20t¢ 3333% perannum straightline basis Theprnp•ty at Braid Wood was revalued bytheE￿Utiwe Committ< wIth eff￿t from l April 2013. in linewith tho ther￿e in th8 insuranc• value of th• building gvwth• p•riod of fNeyear5 sinc¢the wiou5 revalvotip 31st March 2025 31st Marth 2024 srttKS Dukeof Edu)buryh Awartl khane kntk Stsmps 1373 1174 547 DEvfoRS Prop¥ffl￿ and accNed Income &429 980 CASH ATBANK AND IN HAND Cash atbank and in hand 441299 428.835 441299 428,835 IL CIKIITORS: ANKAlfrtfS FALL14G DUE wfTHN (￿EYFAR Creditors Re¢qpts in advw 314 31875 41189 IL787 34983 770 IZ SUMNIARYCf FUND MI)VEMW15 31st Mwch 2024 31st M￿h 2025 Incomin9 (￿lA9 T￿nsfuS Unrnstrfrted Funds G￿￿aL Fund ReAualion R•5rn 75&555 52&173 553 77Q108 52&173 TDt•l% 1.28L728 19.553 1.30L281 ANALYSIS OF NEfASSEfs BEfwEEN FUNDS Gentr Fund Rthpluall Fundg Tangiblef¢xed assats 022 45Z275 141189) 52&173 891.195 451275 141189) Uabilkiies N•t•$¥•ts at 31st M9￿h 2025 776.108 52S173 1.301,281 NOTES TO THE FINANCIAL STATEMENTS For the year ended 3 1 March 2025 Constitution Buckinghamshire Scout Council is a registered charity whose purpose is to promote the development of young people in achieving their full physicaL intellethaL social and spiritual potsntials. as irKlividuals as responsible citizens and as members of their Local. national and intsrnational communitie Scope of the Financial Ststements These finanaal statemerrt5 cover the aCtl￿beS directly controlled by the Scout CounciL The activitie5 of the Scout Districts and Groups are not reflected in these financial statements. These bodies are separate autonomous chaiities which are affiliated to The Scout Assoaation. Accounting Policies The finanaal ststements have been prepared in accordance with app￿able accounting standards and comply with the Statement of Recommended Practice Accounting and Reportsng by Chantie& published in 2005 and updatsd In 2019. Accounting convengon The finanaal statements are prepared under the historical cost convention as modified to include the revalu*ion of fixed assets and investmerts. (b) Recognltlon of Income Voluntary income Voluntsry income is received by way of grants donations and gifts and is incLuded in full in the Statement of Finanaal Activities when received. The value of services provided by volunteers has not been included. County levy The County Levy is now payable by youth members only in advance for a year ended 31 March. The amount re￿1vabLe for the year ended 31 Marth 2025 is shown in the Statement of Financial Activitie Investsnent income Interest is accounted for on an received basis and includes all amounts earned up to 31 March 2025. Incomlng resources from charitable acbvities This comprises income from the provision of services and activities supporting the objects of the Scout Council through operations induding the County Campsits at Braid Wood. The charitable activities have been analysed under the following headings", Scouting Activities and Events Development of Scouting Adult Support and Training Support and Services to the Scout Movement The Scout Council's activities are largely financed by the levy on members and income from charitable activities. The activities have been classified a5 described in Nots 6 below, and where income arises from these activities it is classified in the same manner. Where possible the income and costs relating trj a cost-centre are allocated in full to one of the above categories. bu( in practi￿. more than one artivity may be involved and detsils of the allocations are shown in note 5. Ic) Support costs Support costs comprise the costs which enalAe the charitable activitie5 to be conducted. but do nrt in themselves constitute a charitsble activity. The support costs have been allo&ited to ￿ costs of charitsble activities based. as far as possible, on either the responsibitibes of the member or members incurring the costs. or the reason for the resources expended. Governance costs These are the costs associatsd wlth the governan￿ arrangeM￿ts of the charity which relate to compliance with legal and statutory requiremerts of the thaiity as opposed to those costs associated with fundraising or charitsble &tivitie&They include audit fees, the cost of trustse meetings and of preparing statutory accounts. (e) Fixad assets The cost of acquiring fixed assets used for charitsble wrposes is capitstised and depreciation is calculated to write off the cost of assets brought into use * the Balance Sheet date on a straight Line basis over their estlmatsd useful lives. In the case of the freehold buildings at Braid Wood the usefvl life is tsken as 30 years, ex￿pt for the new Schofield building which is taken to have a useful life of 50 years. No depreciation is provided on the freehold land. Any gains or Losses on the disposal of fixed assets held for tharitsble use are refiected in Net Incoming Resources in the Statement of Finanoal Artivities. Grants payable Grants payable are included in the Ststsment of Financial Activities as expenditure in the period in which the award is rnade. Grants which have been approved by the Trustees and agreed with the beneficiary but which are unpaid at the year-end are accrued. Grants where the beneficiary has not been informed or has to meet certain conditions before the grant is released are not accrued. Ig) Nature of Funds Following the requirements of the Statsment of Recommended Practice. the Funds of the Scout CounciL at the March 2025 Balance Sheet date show no Restricted Fund5. Revaluatlon Reserve In March 2008 a professional revaluation of the land and buildings at Braid Wood Training and Activity Centre wes carried out and the updated value was quotsd as £750,000, an increase of £704,354 over previously written down value of £45.646. Subsequently, after the demolition of the main buiLding and the dilapidated outbuildings at Braid Wood the revaluation reserve was reduced to £386.097. Following a five year revaluation the revaluation reserve was increased to £525.173. It was felt to be both prudent and sensible to show this reserve in the accounts as an item separate from GeneraL Fund. Buckinghamshlre Scoui Council Independent Auditorfs Report to the Members of Bucklngh8mshlre Scoui Council Opinion We have audited Ihe financial statements of Buckinghamshire Scout Council (the 'Charity') for the year ended 31 March 2025. which comprise the Stalement of Financial Aclivities, Balance Sheet and the related notes. including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is United Kingdom Accounting Standards, comprising Charities SORP and applicable law. This report is made solely to the charity's trustees. as a body. in accordan￿ with section 144 of the Charities Act 2011 and regulations made under section 154 of that Act. Our V￿rk has been undertaken so that we might slale to the trustees those matters we are required to state to trustees in an auditors. Teport and for no other purpose. To the fullest extent permitted by law. we do not accept or assume responsibility lo anyone other than the charity and its truslees as a body. for our audit work. for this reporL or for the opinions we have formed. In our opinion the financial statements: give a true and fair view of the state of the Charity's affairs as at 31 March 2025 and of its incoming resources and application of resources, including its income and expenditure, for Ihe year then ended: have been properly prepared in accordance with Untted Kingdom Generally Accepted Accounting Practice; and have been prepared in accordance wSth the requirements of the Charities Act 2011. Basls for oplnlon We conducted our audit in accordance with International Standards on Auditing (UK) {ISAs {UK)) and applicable law. Our responsibilities under those standards are further described in the Auditorfs responsibilities for the audit of the financial statements section of our report. We are independent of the Charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, induding the FRC'S Ethical Standard, and we have fulfilled our other ethical responslbllities in accordance wlth these requiremenls. We belSeve that the audlt evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Condusbns relaiing to golng concern In auditing the financial statements. V￿ have concluded that the trustees. use of the going COn￿rn basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that. individualty or collectively, may cast Signif￿nI doubt on the Charity's abilty to conlinue as a going concern for a period of at least twelve months from when the original financial statements y￿re authorised for issue. Our responsibilities and the responsibilities of Ihe trustees with respect to going cOn(￿M are described in the relevant sections of this report. Other informalion The trustees are responsible for the other inform8tlon. The other Information comprlses the infonxation included in the annual reporL other than the financial ststements and our auditor's report thereon. Our opinion on the financial statements does not cover the other informalion and, except to the extent otheNise explicitly stated in our report, we do not express any fomi of assurance conclusion thereon. In connection with our audit of the financial statements, our responsibilty is io read the other information and, in doing so, consider whether the other information is materially inconsistent wilh the financial statements or our knowledge obtained in the audit or otherwise appears lo be materially misstated. If VR identify such material inconsistencies or apparent material misstatements, we are required to detemilne whether there is a material misststement in the financial statements or a materlal 15 misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misststement of this other information, we are required to report that fact. We have nothing to report in this regard. Matters on %thlch we are required to rem by exceoion We have nothing to report in respect of the following matters in which the Charities Act 2011 requires us to report to you rf, in our opinion". the information given in the financial ststements is inconsistent in any material respect with the trustees, report. or the charity has not kept sufflclent accounting records. or the financial statements are not in agreement with the accounting records and returns. or we have not received all the information and explanations we require for our audit Responsibililies of truslees As explained more fulty in the Statement of Trustees, Responsibilities set out on page 5, the trustees are responsible for the preparation of the financial ststements and for being satisfied that they give a true and fair view, and for such internal control as the trustees detemine is necessary to enable the preparation of financial statements that ale free from material misstatemen( whether due to fraud or error. In preparlng the financial statements, the trustees are responsible for assessing the Charity's ability 10 continue as a going concern, disclosing, as applicable, matters related to going concern and using the going Concem basis of accounting unless the Iwstees either intend to liquidate Ihe Charity or to cease operations. or have no realistic altemative but to do so. Auditorf6 responsibilities for the audit of Ihe financial Ststements Our objectives are to obtain reasonable assuran￿ about whether the financial statements as a whole are free frorn material misststement, whelher due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAS (UK) will alY￿YS detect a material misststemenl when it exists. Misstatements can arise from fraud or error and are considered material if. individualty or in the aggregate, they could reasonably be expected to Influen￿ the economic decisions of users taken on the basis of these financial statements. Irregularities, including fraud, are instsnces of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstaiements in respect of irregulariiies, including fraud. The exient to which our procedures are capable of detecting irregularities, including fraud Is detalled below. As part of an audit in accordance with ISAS, we exercise professional judgment and maintain professional scepticism throughout the audit. We also: Identify and assess the risks of material misststement of the financial ststements. whether due to fraud or error, design and perform audit procedures responsive to those rlsks, and obtain audit evidence that is sufficient and appropriale to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud Is hlgher than for one resulting from error, as fraud may involve collusion. forgery. intentional omissions, misrepresentations, or the override of internal control. Obtain an understsnding of intemal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the pU￿oSe of expressing an opinion on the effectiveness of the Charity's internal conlrol. Evaluate the appropriateness of accounting policies used and the reasonableness of accounting esiimates and related disclosures made by management. . Conclude on the approprialeness of trustees, use of the going concern basis of 8ccounling and, based on the audit evldence obtalned, whether a material uncertainty exists related to events or conditions that may cast signfficant doubt on the Charty's 8bility to continue as a going concem. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor's report to the related disclosures in the financial statements or, if such disclosures are Inadequate, to modify our opinion. Our condusions are based on Ihe audit evidence obtained up to the date of our auditorfs 16 report. However, future events or conditions may cause the Charity to cease to continue as a going concem. Evaluate the overall presentation, Structure and content of the fjnancial statements. including the disclosures, and whether Ihe financial statements represent the underlying transactions and events in a manner that achieves fair presentstion. We communicate with those charged with governan￿ regarding, among other matters, the planned scope and timing of the audit and significant audit findings. including any significant deficiencies in internal control that we identify during our audit. A further description of our responsibilities is available on the Financial Reporting Council's website at: www.frc.org.ukJauditorsresponsibilities. This description fomis part of our auditorfs report. onathan Russell (Senlor Statutory Auditor) For and on behalf of Just Audit & Assurance Ltd, Slatutory Auditor 37 Markel Square Witney Oxon OX28 6RE 17