2025-12-31-accounts

Derbyshire County Scout Council Charlty Reglstratlon Number 1019079 Annual report and financial statements for the year ended 31 De￿rnber 2025

Derbyshire County Scout Councll Annual report and financlal statements for the year ended 31 December 2025 Contsnts Independent Èxamlrs rep)rt stat￿*￿￿ fuid[￿al activl¥e5 Blance sheet Nrths to the 9-19

Derbyshire County Scout Council Trustees. report for the year ended 31 December 2025 tr￿tee$ prewt ih¥r rwrt and the UnaUtht￿I financtal statswts ofthe charlty for the yejr ended 31 December 2025. strurtw govérnance, and management The Dertythlre cO￿ty Scout CwrKil is a rgjister￿l thrty Inumbw 10190791 and govemed by the lotal County Cth)strtution and by Royal (harters dating from 4 January 1912. The Royal Charters give authority to the Bye Laws of the knooabon, whith are approved by Her Malesvs Privy Council. The Bye Laws, ITF turn. aUtt￿￿Se ttie maklng of thÈ rule5 for thÈ r￿UlatiOn of c￿￿1,$ affalrs, asdetaileé n ihe Poilcy, and Rule51'PQIi'I. D¥Wire ￿nty Stout Counol 1$ a bust ¢SLa)Wwd wthln Ihe giructure gf The Scout A%soaation to leal￿11p, adtrice, and 5Utwrt Scour Distrfrts and, thrcuyh them, for Scout Groupsthin Derbythlre. Oerbyshlre Cowty Scout Couniil hès in ￿ace wstems of kntem81 cMtrob that are deS￿ned to prO¥￿e reas￿PatIE awran agai1￿ material rni9nanagement or 1055. These indude h¥0 sgnatorie5 for all payments from al bar4( and a comprw&lve dr￿an￿ pcly to ensu￿ U))t iwrable risks a￿ cowered. trbyshire Cowty S￿r Councll w(￿S wlih a numiwof oth¥ Charltles In pa￿c￿l￿r GIrtgU￿Ing Dththlre. Admlnlsirative details Ch¥ity numb 1019079 AIrb￿adorS Mr S kylge, Mr D col￿an. gr R FitzHobert et County Chair Mr A G¥ea County knffl1S￿Qner Mrs S Harris IRed P4ovemLw 20251, Mr M Ha%4Aey Ip&polnted No¥mber 20251 Mr S &herfdge County Treasurer County Ywth Comwtsloner Mr A Prict IRe>yned Dec￿￿er 20251 Mr S GoltI￿e, CIO DrLf Hill knut Campsite, mor￿ Lttue Ea￿, Dth, DE21 5AM The co.opera￿ exander Accountanwi 12 Granary Wharf Bu&ness Path, Wetmore Road, on Trenl OE14 IDLI C¢ntart n•nÈ and ath1ress Bankers Accountants Itldependent Examl W Penllngton ACC4 Yrustees TIE oame5 Ot tr￿$￿ wno Ser￿ Sin￿ i January 2015 are as I￿10￿5. Mr AGre3ves trs S Yarrls (Resigned November 2025} Mr M HavAey (Apwnted November 20251 Mr S GD￿￿r￿ge Mr A Price IRe&gned December 20251 Mr A Greaves lthairl Mr S Got￿(￿Je (T￿&￿r¥I Mr D Ramsbottom IResvJrd June 2025) Mrs H Wllllars Mr A Wrkitshaw Mr O EXIS

Derbyshlre County Scout Councll Twstees, report (contlnued) for the year ended 31 December 2025 A Bo&h MrMgk7 Mr I Pott5 (ApwInt￿ June 2025) lTh¢mson (Ap￿￿tÉd Julie 20251 Mrs Parter Mr D Hltthyll June 202.1 fnipQ_q arc arwntsd accorttwe th(& Pnlty, & R￿e$ I'POR") Df a copy of Is avallèble requesl OUT Mls$10ft Scouung 4th¥oty engw and wpp(wtsy¢ung Fe¢rl¢ tsi thdr pewna devdopmenl make a con￿bUt￿ON to s((Itty. OvrV•l#es As ScfAts W￿ afe tythese v￿￿.. C4r• We ￿{p￿tr￿er$ and take care ¢4the worfd in wNch wt Re•pett We hav21l-Yesr￿tt re5PEtt for othOS. Irtegrtty e attwth Inwrty.. we are IMxiesL t1uJY￿fvV4nd byal. Coop•Mtlon we make a pO￿tive thffereNe.' wecwpErate and rnthe rrten B￿10¢ We eX￿Ore wrfalh4 bemefs ènd iWJJde Ourvlslon By 202Swe￿Ill have wepareth youtvJ peop￿ wlth 1lls ft11fe, wpwrted byamng ￿ade￿8 ¥%tho del¥£r w IrAl￿n9 y¢gonme. CrttrOblecll¥e¥ We w4nt to... We be￿￿e Scouts Ch￿t5 li¥e55Dwewant to every Y¢uw person th the LVQtne oppmnryTQWll. ..becomo mora kndwlve Everyone, regardless ofthdr background. sho￿0 be jbk to Ftlc*8te kn S))uts. be mofe youth shaved EvÈry ￿Ung pe￿￿ should be shawng thelr expwlence ar￿ develo￿r￿j th￿1 kaderthlp wtenti4. ..ImpAct otsr ¢ommwilttes Through sodal ?ClEon, 5CQUts make5 a dfftrence ￿tI￿$t￿ the Ir￿￿￿U41 ro v4h￿e cornn￿￿e$.

Derbyshire County Scout Council Trustees, report (continued) for the year ended 31 December 2025 Detyhire County Scout Coundl enabl&s this to be dDne by prowding Siwortto the adults so that they, In ttjrn, c4n w￿lde an appropriate h￿h siandwd of Scouting to the young nkrnbe In planning the charity'5 aCtmt￿8, the trLtsiee5 have regard to boih the Tharlty C(wnmissbn's g￿eral guidantr on putAic benefitand the speciFK objecbvÈ5 oFthe S¢￿¥ Council. supkyxbng leaders in their trainiThJ ￿ that they are better equipped to run ihe regular ￿ting5 supwrting trustee by providing help and training organi￿ng eth acbwtte5 throwh th2 Vario￿ County ALtl¥ityTeam5 surh 6s ar£￿, rZvIn￿ dimbino, cycllrrfji sailir WaI￿n0 and events Ilke the Kinder Ch￿l￿e rrfovlding a county camp slte at Drum Hill near Liiue Eaton whid) can enj￿ throughwt the year, by all manbers ofthe assooation. Organ￿tionS, 5chty)ls etc tM>sling presentstion evenis for youTrJ peokle to sthbrate thwr wccess supporting and ￿COUragIng dlwersity wilhin Scouting Kourdgin9 fle￿bilIty to the ￿d5 of adults and young people fkxibte trai￿ng sessons degned to fit the needs and locations of adulL5 employing a paid county adminlstrator to carry out the day to day demants on Key Volunteer5, frwng them up to do thdr mDre important roles. supporting young peO￿e arKI adults to make ￿re they get the besl Out of the￿r scoubW experiences promoting ScoU￿r￿j through all availab￿ mdla engaging with all our member5 and parents u%ng all avallable means, Includlng soual netvhyks. webytes et¢ Investiwng opportunlues for fvnd raLslng for all county a¢bVFJes. AthI8vWn￿ts and performanc4 Scouts C￿tinUe to devebp in terrf6 of the supwrt from the county and in the ￿￿1?￿¥ atten￿ing Scout meetirtgs and events. Scouting In Derwshlre Is remgnlsed as the strong4st unlformed youth ffganlsatlon in county. It C(￿stS of 14 Distrlcts spread thrav$￿t the whole ceunty. Squirrel teys are iwreasing ihrougtrh)ut the County offerin9 th11s for life to a yoUr￿er age range beiyveen r and SIL Attendance at these unb"niJgs to be powlar wth the n￿rn￿er of dreys 9rov4ing to 42 acDve sections and 496 5qulrrels and we expeci futrther grovlth in the numbw of Dreys througknut 2026. At 31st january 2025 our youth memtrKiship numberswere 7,471 members194uirrds thmgh to Exploretsl and with addrfion of Netwtyk and adult volJnteers this ftgure reKhed 10,270. At the 2026 Trnsus wr Initial view is ouryouth memlkfshlp ha5 been consolmlated and has increased by 1.6% to 7,711 4-24 year olds. Tr new Scout dard￿Se is being linked to the trnsus database and a5 ye¢ ws do not fsg¥e an Snthca¥on of ihe final number5 for over 18& {Neb¥ort 8fKJ Volunteers). 2025 ha5 seen a f￿] prwraI￿me of actimbes and e￿ts at all levds through(xrt the County. Good use has been made of the County Camp Site Drum Hlll, which continues to be managed and run by a dedicated and enthu￿a5￿c tÈam of w)lunteers. Tre site ha5 fftcelved ￿9￿ar bookings and a scheduler of regular Maint￿ka￿tE tontin￿5. International Experien￿9 rcdc place throughwt theyear, al(Mw wlth our Cotsnty Actilryty Tearns-provithng a range of acbvitie5 across the County.

Derbyshlre County Scout Council Trustees, report (contsnuedj for the year ended 31 December 2025 Achl¢¥ements p¢rfornwn¢o {£vntlnu8d) IrHiThno IrKJw rEfer￿d io as Iwningl the Couttr has cDnb"r￿d usmg VarKX￿ mEth￿S to ensure our adult members are epared aThJ supported trir rde and Ihar the Scout cou￿1 rematr6 cornpllant its oNlgattw5. Tli¥ dwoath continueg Vth a sulie of modulÈs that our vthnteers can access ah)nggde E Leamipg mOd￿e￿. The Courty has al￿ InYd In ftrthBr Mental Health FirtAld leartYKJ for our Vc4unteer $0 SUPP¢Kt our members futher. Thi$ will cL¥llnue Into 2026. ThÈTrustee Board hasc￿￿nUed to meet regulèrly ¥Jong ￿th the rdevant sub<ommthes Sn rth to swwJrtTtr County Le￿j Volunteer in steering the organi5ation. A recr1111fflnt was insiiqat£d by thè National Team ￿1￿ SUPPDrted by the Regional Lead VolL4rtt, choir of iheTrtkSt P￿ard, adult ¥0￿￿eerS frotn acr05S the county and two ir¥Jerndent scouter5 from ouigde of the ¢wnty tc It)teNlew and, 5ub8equÈntSy, ap￿nt a Dew Courty Lead Volb'nteer folh)wlw th r￿IgnatIOn of the MI0￿$ CLV. The County has￿3￿n - Wors ￿ the gJPPOrted every secbon In the county wth the uknLol' a)nual subgtrlpYDn lu a SY￿J￿h￿l￿ata baye which help- dmirristratwM of their seth0￿. Plxnsfor the futurFt pwt Ihe County Lead Vduntttr her team Develop a new Strawic plan for Dtrby5hirÈ Scwts tor the next 5 yws Increw IT￿mber￿1p. both your¥J peO￿e adults, wlwe pos5ibk, wh￿st ￿t k61ng of the re￿tiory of currert m¢mb¢i$ Raise the wofile oFouting in 0i51ricts and Cfwnty Reflect the agtr and diveNty Ot our £0mm￿￿"e5 ErLa￿rage young people to feel empowgrvd dTvJ wTLof ma￿"nO prKess, bulldlng of the Yout Countsl and Ihe Young Leader kheme Supwrt the Cauniy through The ScoutAssooiationsTransfrymatwJn programme. InLTeasÈ evell fvrther t1￿ liul￿be[ of trnlning spcoalls15 by rmvi(IrKJ hdp tow8rdsthe cost of sp￿31￿￿traInIng accrediabon.

Derbyshire County Scout Council Trustees, report (cont/nuedJ for the year ended 31 De￿mber 2025 Hn3nclal Revlew Total In(ty￿ and eX￿dIlure have increzsed on the 2024 level. This ￿ 8$ a res￿￿ of n￿re activity for the charity. The total bank baL3[￿s stood at 3 he41thy £116,804 at the year end. Trtal fiThls at the year end amounted to £369,332, of whlth £271,827 was deswated. un￿Strthd funds 4Th1 free reserves total £97,505. trLtstees consider that the anM)unt held in tte gÈneral reserve shoukl be wffoent to cover ty yearf5 e%penditure, k5 currenlW runnin9 Ot approximèidy £60,000. This includes training compliance expe￿5. Any ex￿$ is availa￿e to as9St with building proietts or to meet any losses that M￿ht be sustalD8d by dher acbvitits for sq)arate de5unated funds are malntslned. Lkn the Drum Hill fvnd, It is the trusteel intenbon to hold gJffKit fvee reser￿. wMch Sto¢￿ at £207,611 at the year tts meetone ye4V5fkKed cos& wh.ch are approxlmatdy £60,0￿ per annum. Thls Indudes rent, rates, heat & light alon9 Wlth training and Corn￿18n expense5. res￿￿5 held on other de$￿ated funts are for the purpose ofrneur¥J sp￿IfiC expenthture pknned fo¥ the next and futu￿ year Relationshlp to othw oryanlsatlons As exp1ar￿d above, ihe Counol is affiliated to the Scwt Awoaborn on WI￿se behalf It collerts membership subscrv)bons. Xndep¢ndent Examlner Mr W Penlington FCCA of Alexander Account8ncy was appointed Independent examiner and conbrue5 to i￿1¢3te hls willingness to remain in offlce. A re￿lut￿n to re-appolnt hkn wlll L proposed at the Annual Gener¥ Meetlng in 2026. zsl. Atprov& by tt trustees ￿... . and ￿grted on their behalf by.. MrAGreèves Mr SGotheridge

Independent examlner's report to the trustees of Derbyshire County Scout Councll for the year ended 31 December 2025 I reprt to tne ilidiiLy busts on my e￿nIrra￿￿ of tr.e the charity fnr the prended 31 Detrmber 2025: are set tyjt lyi wgÈs 7 to 20. Respon$lbllltles4nd basil of report A5 the d)ariVs tr￿ee$ you are lE5pon&￿tt fl￿ shepaiation of the accounL In Kcvrdance ¥vith reqiiirpments of the Char5tE5 2011 {'th8 ACVI. I ￿pOrt In respert rf my exatninatton of the accounts C3rrd out under seLlion 145 of the Act and In carrylng out rny examinabrx) I h4ve follow¢xJ iill the applKab18 Dlr4Ctions glven hy thp C.￿￿rity Commi551￿ under seLtion 145{Sllb) of the Act. Independentexaminerf$ statsment Your attenti￿ i% drawn to the tstt that the tt￿rIty h35 twoiÈd the accounts In aCa￿dan￿ wiih: A£￿until￿J Rfpnrtirvj by Charltie5.' StatemEnt Gf Rec¢mw.ep.ded Pr8ctice èpplic£iblp M rha￿tIeS p￿parin0 thelr in accordance with the Financia1 Reporting Standard applic&)le ttE UK and Republlc (bf I¥eland IFRS 102155uÈd on 16 July 2014 in prefventr to the Statement OF Recommettsk1 PrJCe.' ounUn9 Reporting by (harities. issued on l Awl 2005 wfv.th is referred ts in t7￿ exlaiit i"egulations hag Len witsidrawD. l urn1&Jstand that this has bew done in for financial st)tsments ro provide a true end falr vtew in attordarKe ￿Ul (knrally Acceptsj Accounting PrartI￿ effeth￿ for rewtlng periuds twlnniTrg on or thr l January 2015. I have Co￿￿tted my exan¥n￿on. I confirm that no material mattets have come to my attentithi in Cthnecti￿i wilh die examlnation gi￿r￿ mo cali to b￿l￿e that in any rnatrial respect.. 4ttoutiting records were not kept in Teyct of charty as req￿red by section 130 of the Ad; or the accounts do not aorgrd with th05È record5,' or tho accGunts do not comply wlih dLvIK'dl)Ip. reqli1ivntr￿ 0￿C¢M1ng the form and wnient OF ￿ayIn1$ spt out in the Cha￿tyeS IAccoLIDts 4nd Rp.ports) Regulatso￿ 2008 oiter than any rawlrement Ihat tl accwits giw a and fair ￿ev1 vA)ich ￿$ not a matter nldored as part uf an indepwdent e￿[nIna￿￿. I have rn ccrfKerns have come across no other matters In COnn￿tIon w5th the ewFMnatlon to wNch aitenuon thuld bo dras In UN$ rewt In order to enable a proper unJeistandlng of the accounts to be rearhed. W penliry￿n FCCA Assou3tion ofchartered ￿ Ce￿r￿j ACC￿ntsnts ex8rKIer Accwtrtanty 12 ¢knn￿ Wh4rf Riisinp.s% Park Welmore Road rt￿￿ on Trènt DE14 IDU Date: ......

Derbyshire County Scout Council statement of flnancial activltles for the year ended 31 December 2025 Gengr41 Destynatqd Reitrltt Fvndg Totsl 2025 Trtal 2024 In¢omafrom.' Danattor6&legadES 3,724 521 Incom FwrthOthertr3dlAo aLtlvltles Inve#menrs Otwtradlng artkles 8,789 394 13,65S 9,183 13,655 5,419 11,440 IncorAtfrom th•rit•bl• xllvlti 8￿991 144038 331029 279,IL7 99,260 2N331 35•,591 258,497 Inctsre applicable ¢ohdntwttJre Ttytsl Inc•m• 2611,>YI 359,591 I￿,497 Expendltuvo •n: Ra1￿￿9 furK¥ 0,776 8,776 7.￿1 7fj163 295,S04 J7l667 306,251 7fj,163 30428Q . 314,055 ￿p￿￿ltureS￿a￿et0￿nt¥￿tsVe Total exp•ndltwe 7¢163 304￿0 380043 314,055 Shareofluhtventur¥s gjrpluslldencttl fOrth&￿r Not Incomell•¥p•n¢ktufel 23,097 143,9491 {20,852) I15,5￿) TranSfe￿be￿￿Tr lunds 184100) 86,100 ri6tInueJsel(decrta￿1 In fundsfoTtheye• (61003) 41151 (20,852} 1115581 Furth broughtfo￿ard at i JatyJJy 2025 AW508 219,676 390,184 405,742 car¥led tolwavd at31 r1eC￿nber 2025 18 97,505 2Y&82Y 369,332 3Y).184

Derbyshire County Scout Coundl Balance sheet at 31 December 2025 2025 2024 Flxed a88ets Tanglble fixed asse15 li 51.644 36,650 54644 36,650 Culmt￿l#S 7,758 622 291,459 80,4VI tors Teliii DorI)￿tS ank and rath 13 12 129 249.250 116,804 374.12Y 381,241 b￿Trt ￿￿bIl[lOO5 ditors 14 (56.539) 127,7071 31Yfv88 353,534 NetCUTh•Dtassats Totsl net assets 369,332 390.184 Funds urwesirKted fdnds,. rignwal ftnd Oeywated fvnds 97,50S 27¥82Y I￿.506 ILY,ts76 369,332 390,184 woved by thE trustees on. 4gned on their behalf by.. Mr A Gro•v¢s Mrs Gotharldg

Derbyshire County Scout Council Notes to the accounts for the year ended 31 December 2025 ACCO￿11￿0 poliad¥ 1.1 Bo￿4 of prepèration The charity COn5btutss a bepefit entity as defirEd by FRS 102. The finanool siatements have been kyepared In a[zOrth￿ ￿th Acuxmting and Rewrtng by th#rtÈ￿.. statement of Recon¥Yended Practi￿ aprAk31Ie to tharibes preparing their 8ccounts in aCt0rdan￿ wilh ttE Financlal Reporung Standard appllcable in the UK and Repjkjic of Irdand (FRS 1021 Lssued ts) 16July 2014 {as updaied through Update ￿llettn I wknli%hod on 2 Febru￿ 20161, the Financial A￿￿¥tIng Stsndard applKabk in ihe United and i)f treland {FRS 1021. the Cttaib"￿ Att 2011 and UK G￿erallYAC¢epted Attountino The finarKial ststemats are presented In sterflng, whlth Is thefunctMJnal ajrwcy ofthe charity. Th? accounts have been prepared on the historicol ￿$t convenuon. The prlnripal acCoUntW￿ PDUdes are Set out betow. Golng concem TheTru#ees tr￿Ve a rewrthe expectatk)n tt￿t the tharity hasadequate r￿)urceS to a￿tkn￿e to operate for th8 forseaNe thre. C ttrms ba￿$ they conbnue to adept the g￿n9.¢￿cern basis in the ¥cou#t& Fund actountlng Unre5blLtsd ful￿ we aVaIlab￿ for use at distretien of tbe tsLStees In rUth£ran￿ of the weral Obj￿)YeS of thts tharty. D¢49naroJ ftsr¥J5 ar8 unrestricw ftsnd5 earTh￿￿ by the truthtss for Pa￿0A8rp￿r￿e￿ designab.cfi has) admIn￿tratI￿e pJrpJse On￿ orKI thes nrt leg￿lY re￿riLtthQ truste￿ to apkly fijnd. Incomo Inctmne Is kndL￿1 In the statement ef find￿￿ athwtyes when the thatity 15 enUtled to the inu)Tne and the amunt ran be c￿rtfjfied ith reasonvl>k a¢cury. The following ytifi¢ rK)liaes are arplled to pa￿UlarcalegOri￿ 01 intt)me'. rknations a￿ indLKt&l In full In tt s￿tement (* Finan¢ial Activitie5 %¥hen the chtirity b￿MeS unconditi(hpNy enbued to Income. Donated Servi￿ ar￿ facil.￿￿% are al the value to tkE charity whtte thi5 ¢8n be qtsantffi￿. The value of sejwtes Provi byvolunteers nol been indlthd in rhe accounts.

Dethshlre County Scout Coundl Notes to the accounts l(vntlnuedJ for the year ended 31 December 2025 Actouthtlng polkiu (contirt￿) Sncome (continu￿} InvestnWntlnco￿iv is lIK￿ded when Ir Is rtscebvaNe, and ts afcnd on a day tn day basls. Income from traLlng att5vIty L4 accounted ror VI￿ eamed. Inc￿ frrjrn thadtAe athvluesi wh•re related ro wronMan￿ ￿e0￿d￿￿ernb1¥ Is rttognL£ed asthe cliarty eams die T￿ht the consthraUoD by tts ￿r￿illance. Wtr￿re IILyill¢ t iiot rdated to perfoThnancp. Wficdey￿b￿, tr£1nc0￿￿15 Induded I￿ in the Ststsmentof FillaFK￿l Adtvlles when the chanty bEm5 uncond￿￿a15Y eiitlUEJ. E￿￿èlid1tUft Expenditure ts rtc¢g￿5ed ¢n the ama￿. bd¥ts as a 4atsllty & InuJffed.The folowang are awlled to partkulèr (xteoor￿s<￿ e%(end￿ure'. Co5tr of ratlllo Jnds L￿t￿p￿SP th•rJkth a￿¢￿tert wych tiacdng dtyialknns ￿￿(0￿5¢f tfft11ng for purpD5e5. CharftalAe eX￿￿￿￿t￿r+. comprfses th￿e IncLYred bytrLe charty IN the 0￿￿ery of ￿5￿Et1￿￿14sa￿1 sayth5 for tts be#efi(w￿ a $0 Includes governance costs. Ir 3150 Indudes both cosisthat can be all￿3[e￿ dIreL￿ 10gJth artLVbE¥ andthox co#S oran !noYrett nawre. butneLe55aryto?wpport th&m. fjovemantr citsts IndkidBlh￿ crks Èssotiated wth.me£Yng the consulu￿O￿al and siotuttyy requlrements of the chadty and Include ¥cc4unlaw, Indwdwr exa￿￿er,$ fre5, and linkedti>the sirate￿¢ managpment orthc ch4rW. A11 c￿ts a￿ all￿ale￿ bet¥¥een the expendi￿re ￿t￿goNe$ofthe $￿ten￿li1 Df Hnind31 Acti¥lbcs w a b85￿ des￿3nedto refled ofthc re60urce. costs relaunj tn a r￿￿oulatactMty ao althted dlrecty supportCo5ksa￿ alrtsted. where newryi b¥w4éen funds on an approprkte ba￿$. The charfty ise¥empt ts¥atknn hi respECtof IrtomEor Cak11￿ yaiiis tolhe extert ihatswh IrKome org&n$ are oppled exeweyts charfitab￿ purpose5. Tanglbleffix&d assets alld depra¢latlan Tangible fixed a$5ets ale ininally meawred at c¢# sub$8quenUy measured ot co& lor le9￿￿ cost). net of rfp.p￿IatloTh and ry￿rMeTht Ini%e.s. 15 re¢oqn&ed $0 8S to wite Olt thE C05t lor dEEmed LVA) of a55ets thdr re4dual values over thelr useful Ilvps ￿ the bases.. Leasehdd bulk￿ry$ Huld dt ¥d￿Je Scouting equ19￿Tht io% to 20% ral￿t Ilne 01￿ and trainlno eguiprffnt 20% straight line Equlpment cosung less than £1.￿0 Is not capltèlwd. and Is eff wainst revenue. In accordaDtr the transllknnal provlslons of seithn 35 CIFRS 102, the tharty has to adcytthe prevlousG4AP v&1u&ion of assets aSde￿T￿d cost at the revaluat4on de. Jnvtsbnents o)mpr nwey hebj on lemi deposY(. Jolntventure The Coundl has lo￿led wh Girlouldlng Derty5hire 14 lun the Peak Camps Fund, Dr9aniw trai￿n9 and sts9es the Peak Carnp event every f￿& ¥eaTS. Separate boDks and acc4unlng records aye ke￿ by Peak Camp and annual accwnts PrC￿￿[ed. Is a(counted for as joint ￿en￿re, wlth t1￿ Councils half share of Peak Camp's Inc4me exr*ndilure be￿g recoonw in the stsieNEnt of Financ￿ ALtiYiU¥ and its thare ￿ Peak Canw's net assets being shDwn ￿ an iDve5tmenton the Ba1&nce Sheet. stock StsKk of purthayed for Stocks a￿ va￿ert ar the. knY￿r of c95t ants net reli5able ¥a￿e. Items donat￿ for resak or dIstrlbut￿n aye not induded Iii the fInanL1￿ strdtemerts unil tw are Dr dtslributed. io

Derbyshlre County S¢out Coun¢ll Notes to accounts (tontthu￿J for tho year ended 31 December 2025 rMfCashewhvartsknclL￿ecth tylrwclal1ffl￿Urnf￿ts attywsaciknYglaThd$ubsew¥w Meayjr￿dth￿r￿￿l￿]ythll￿￿. OrtowlQetm¥AtionbeTh2fft5. IBttes ¥T￿￿1ertheterfllsrfth?fe¥s9tr￿thlsl4IllttaIyèI AN (Iher •enqY•l D•iWJteA lunth 2025 J,y 1S21 244 3.724 1521 qnwal D4na Funrt• T(al 2S 394 5.419 5,119 fund Tidli)g dit of DI￿￿ HW #iv. Tht R•5WI Totsl 2025 To no Fimds fj95 14776} I3￿5¥ 19,776? coxof9f*idSPUtd4S thyèar 4￿79 4,87ri 3.63$

Derbyshire County Scout Council Notes to the accounts (¢•rtlnued) for the year ended 31 December 2025 ewal Fimd DD51wated Total 2D24 2025 3•1#Y (317,518) 1&209 351,549 8},￿0> £&040 feMbRtshsutssuIM￿B {317.51$) Cowtyou outNLtEve SuppytUrdtS herIrthiie 141I¢£mpSltea￿￿dlfflknfj trnme.. Camp sprkn￿ Bank Inc0￿e 1,216 65,91B .J a4955 44.2B3 10,710 19,103 F16 42,Y64 65,•18 6¥.693 4I28J 10,7YO 19,2OJ Y16 43,329 D,7LP 16082 2.W7 (>mewn laIr.ar￿ IXWlnE(the Tdal nriim lllll h￿Jlle (seeN( ioi 3vi33S 136,S38 194,401 ai Trmpsllaktvorknl Kintteywalk Four 11 ACtiwe￿p[￿fftlh 2¥7B2 L5,460 88,991 244,OJ• Totsl Ilotqi Fund FyrflB Fwds 25 JJ$9 24,070 IA95 &359 SO.9l5 816 28,701 &607 22.330 Awards XN9S IY,612 13.124 27,612 Trar￿Al Lty￿andhe￿I R4tesandwei TephD surarKe 13,124 2&177 4016 597 4,016 2,597 15,Jn JN71 70.891 14803 12,499 Il721 31 Reyits ￿ [￿¥015 70,191 iJ,&Q3 111499 JX.240 6.931 97,175 13,2B4 V4£t•trJlEw%al 0eafiSy￿ry mlntstiaitys, sal MI￿alif￿V￿ce 16,519 6,899 29,0 3,958 259 Ir1r&ar￿ 5LthWrteexEe￿s n*Yer￿n$£5 25 slo 109,269 9$6 land bu1￿￿9% IOY,169 906 570 Ttildl DFwn Hlla>S to a•O,740 72,117 19Q,740 362,86S 394,976

Derbyshire County Scout Counal Notes to the accounts (mitlnued) for the year ended 31 December 2025 Cost of (harltablo •Li¥itie6 Itontlnuedl Designatwl Restrkted Fund Total 202S Totsl 2￿1 Fu#d B￿ght forward 71117 290,748 3618OS 294,976 Jan￿ree nder walk rlnn5 walk Re9ion Fund y￿t￿ ijnited Internatlonal Fund keActlve Support unit Governènts ctsts.. AGMIAnnud rewrt Tru5teeg expenses Ind¥endaitexaminerfsfees 4,756 4756 1.217 820 6,970 1,246 loo l700 1,246 loo 7ty) 2.268 76.163 295,504 371fi67 3(hS.251 Cosis of charltable acuvltle$for 2024 com￿Se￿ £68,680 for the G￿er&I FwLd and £217,571 fth- t￿ deslgnated fwib. 7. Stsff ¢ty#ts G¢noral Fur Restricted Funds Total 2025 Tokl 2024 Fuhd$ AcWnlni#ratorg 5a5arfes Cl&gnerfs salary J8,519 11721 12,499 31,240 12A99 29,029 11,193 18,519 25.220 43.739 40,222 The average n￿mber0f empbiEes durlng year was 212024.. 21. There are nr> employees￿0 re￿IVed total emlutnents of Ihan £60.000. St4rr¢osis for 2024 COM￿Sed £L7,417Generd FMd and E22,805 de4gnaiEd fund. 8. Trn8tees' remuneratlon ond expen8es TrL6tees recwve no remunerauon tTheir seryice5. Ineir tyèveiiing ano suN5tEnlY dl¥ ielintNAsed In r¢SP¢tt of expEn$ ineurrcd on the scout C<￿￿{i1,5 LWs1ne￿. In the year ended 31 December 2025 these totjlled £l(M) 12024.. EMII, ond the number of triskees rdmbursed In the yearwa5 2 (2024.. 01. g. kndepondont examlnevs r4mun#ratlo Fee5 pahj to the Independent exatniner in ￿ perfod were £2,71KI12024'. £12681. 13

Derbyshlre County kout Councll Notss to the accounts (¢vntinued) for the year ended 31 December 2025 2025 2024 10. Drum Hlll rwnpslto and trainlng centro Incomg Donations 244 394 388 Inrerest ReceNed Trading irKome.' ProwdDr Jncome fvem thorit￿e acbvSbes'. Cfjmp fp.?. Spring 8ank Irmne 13ffj55 11,440 65.918 69,693 41964 59.839 135,611 23,95S 44,283 10,770 19,203 101803 ?.0,655 43,329 B,725 I6￿82 2,0117 Bp.mfft Centre Larch Na11 ranwon Lair, oThr bjiithngs ActNibes .othor.In¢ome- Toi41 fr•ii dI￿.1t￿ble activit 236,538 194.401 Total IIKome 151831 ?07,n74 Expendture 061 ol goods so￿. Providore Cost of tharitable Sm'ng B￿k ex￿￿ Training ght and heat Water ¥iiJ r¥L¥• Tthphone I￿￿r&￿ce Rent Repairs and renewals Wa5tg dlsposal and laundry Cleaner Admlrt5tratorfs salary and y￿u￿nCe wstage, and stabonery s￿￿ry expenses Adverbsing Tra¥el exporws 8,776 7W4 27,fj11 28,704 230 22.330 3,63U 2,605 11,5T2 5,142 97,175 13,284 11,193 11,612 21,177 4,016 1597 11,553 3,071 70,891 13,803 11499 11721 32 56 LL3 Lewhdd land and biildlngs ScoubNJ equpmit lQ9,2611 966 570 Total expendibjre on thitab actmties Tot•1 expenditure 290,748 208,564 299.524 216,366 Swplus1(def￿lt} tor the year (46,fj93) 19.2941 14

Derbyshlre County Scout Council Notss to the accounts (Lxwtsnuedj for the year ended 31 December 2025 11. T•nglbEe flxéd a¥gets Lea9ehold land and bulldlnys Offlce and tr3lnlng éwlpment equlpment Total

tor valuatlon

At l January 2025 Addition5 Disposals 466,801 121,269 244,945 3,960 25,107 738,853 125229 At 31 Decèmbor 2025 590,070 248,905 25,107 864082 Depreclatlon At I IdThJary 2025 Charge for year Deweaation th dIS￿s315 433,801 10>,269 243,215 966 107 701203 I1￿?35 At 31 Decembor 2025 543,070 244,261 2107 812,438 Net book value At31 Detgmbor 2025 47,000 4644 51,644 At 31 ￿rnber 2024 35,IXIO 1.650 36,650 The charivs ftxed assets wert last revalued In 2000. valuation was adopted as the deemed ￿stOr the rdevant assets fn tra￿tIon to FRS 15 and. in wlth the tranyt￿n￿l provlslors of SeCt￿n 35 of FRS 102, the charty has elected to adopt thls prev￿U$ GPAP waluabon as its deemed cost 8t tt revaluatyon date. 12. Investments 2025 2024 Nationwit BU￿lIng SDoety VIrg￿n Money United Trust Bank Mansfield Buikling SwÈty S￿p￿rt &Jikllng Sooety 24512 68.812 61,969 67,883 6,QY4 74,841 67,945 57,956 86,250 5,467 249,250 292,459 l& Debto¥s 2025 2024 Prepayments and accrued incume 129 622 15

Derbyshlre County Scout Councll Notes to the accounts (£vntlnuedJ for the year ended 31 December 2025 2025 2024 14. Cfedlto a4 S￿00$ Credlors cruakand deferred Irthrne 27,IT3 56,539 27,707 At 31 December 2025. the had a ttywi1tii￿￿rto pay É4,GQ (2024.. per annum uThkran opeTaDnD knefor land arKI bty11dlngs thkh eX￿r£S more than f5ve ofter the tsabn￿theetdth l& Rd•ted party The th¥ity L% am1k7￿t0 the knttAsgxEatl)D. on thse behalf Y(coMects mwnLÈrshlp 5thsCrf￿On5 4$51wi In Note 5. The ch￿ty wrtsc108ely Glrfgukltw r)Whlre4nd In the past hovc ￿￿tte¥￿nts WAII i1Orgai￿lIllQn. 17. Analpls ofmmmthts onfuAds Balan￿ èt Xn¢reaseln valu• of 31 Oe¢embèr 1025 ineom Expe￿￿￿18 TraMf•rs 2025 G•h•r•lfund L60,% 99.260 (75,1fj3) (￿100) 97.505 Deslgnatedfund$ Drum Hlll (Note 101 Devebpm¢J fund Jamboree leaderthty) lund Pe3k condnpency Yuuth Un Intematknal Fund Re￿0￿ Fund Peak CdlllV¥ Iui 171.454 19,713 2,250 10,000 148 3,493 8,141 1.1.477 251831 I2￿,$24) 82,B50 3￿470 750 (10,000) 207,611 so.tsy 3000 {3,4931 7.500 (4,75dl 10,885 (14,4771 229,676 260,331 1304,280) 86,100 271,817 Re#rirt#d fw4 Total fvnd 390,184 359,591 1380A45> 36•B32 16

Derbyshire County Scout Councll Notes to the accounts (contlnuad) for the year ended 31 December 2025 17. An4y5I¥ ofmovamhts on Cmitlmmd) Oaknce l January 2024 Incrèèse In ¥olwe of 31 tsecomber IThveSkn￿Thts 2024 IRcom Elpe#di￿re TrangleY• GenerJlfLN I61￿15 gIN23 18468UI 13.2501 IfjO,SOg Dslgnated fibndi Drum H1M (Note 101 nder wlk Develwrnentfwnd Jatnboree leadcTsfip fijnd ft¥r lTrNs walk Peak ¢￿￿￿enCy YLwth ke Actfve Supportikn Saying A¢tl¥e SuppJt Un [n￿Mati￿al Fun RegloTr Fund Peak Camp5 fur L80,748 107,074 (213f81 17L4S4 17,213 00 Y50 19.713 o,ooo 14OQD 148 {8201 10,463 9,358 14,471 16.970) 11.217) a,493 8,141 14NY7 244,n7 (225R751 3,2XI 229fiY6 RBJlricte4 ¢unds Totsl lunds 405,742 298,497 1314,0551 390.184 Tre purpDse Dfeath fund is as fol￿w5.. Dturn H Funts are hdd f¢r Ihe puwose orrun￿ng the Cotsnty Cany $￿e and for wrpDS2 LI re￿aCer￿nts, renoVatIQr￿, and repafrsatthe Dwm Hlll stte. Fund5 are held forth2 pufkw ofde¥dcWw the t￿j￿¥ as agreed in the County t)2¥eknpMwt Plan. reve￿p￿ent Fwd Janoree LÉadw%h Fund nds ¥e held asacthtinoency knardwto support thÈ Leader5. Peak ConYrvJgi¢y ThLs fvnd15 geta¥de f0rtheflnan￿￿ supportof the Peak Camps went. L% hdd tr the DufpLEe of orovk4iN warh￿$ kntsmauonal a￿￿e5 e IntrM4tlOn￿ Fund Yoth Unlted The fund ￿ hekt roT a bDard ￿VE￿WI fythe tsevtewncy where vathus ￿de￿ndent nmtW ￿9a￿saI￿n$llo) together to the cllth workl gjln Bjoint ￿nd￿￿thA¢ ￿ls5u¢$ ar￿ the• through own internal ¥£ruaire5 SWPOrt local athvilv. The funds are ￿ld for the c)￿￿£¥entwh[th & Wd ewy 5 year> Th2re LS no plin far another Peak Carnp atti4age. Peak Carnp5 Fund Reglon F￿￿ The is held on behelf ofthe Nldlamts Rewn of outyng and is admkn&ered by the R¢gb)rFal Comrni￿￿er 17

Derbyshlre County Scout Councll Notes to the acrounts (contlnued) for the year ended 31 December 2025 17. Analyst$ oe mov¢merts On funds (¢onthwed) Trartsfws tyetween furLJs Trathrs beNeen funds as p6ge 17 have tyÉen atthe dbrretion of the trusteé$ as bets¥eÈn uweskntted and Llesignated I￿￿5. l& Antslysls of netasgets bewen l￿d$ fj¢nerJl ￿$[gnal¢￿ Re&trictsd Z025 2024 Tal￿b￿ fixed a* Inv&tmeDrs Current Current liabllEtJe5 5¥644 139,416 114106 (37,439) 5&fj44 249,250 134,977 (56,539) 36,650 292,459 109,834 ti,771 (19.100) 127,7071 97,505 274827 369,332 390.184 G¢netEI De51gnated Ro8tsict¢d 2024 2023 Tan¥￿e fixed assets Inwestm Current Current IlabHities 36,650 133h22 85,211 (25.607) 36,6SO 294459 18,782 (27,Y07) 37,220 297,428 91,56q {20,4751 159,037 3,511 (2,100) 160,508 229,676 390,184 e page 17 for a detdkd breakdwn of the f￿d%￿d page 20 a mre detsiled analO5 of ￿ta$sets tsets¥een fund& 18

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