10TH CHELTENHAM {ALL SAINTS) SCOUT GROUP TRUSTEES, REPORT AND FINANCIAL STATEMENTS For the year ended 31 December 2025 CONTENTS PAGES TRUSTEES, REPORT STATEMENT OF FINANCIAL ACTIVITIES BALANCE SHEET NOTES TO THE FINANCIAL STATEMENTS INDEPENDENT EXAMINER'S REPORT Registered Charity Number: 1021252 (England & Wales) ESB Accountancy 9 Monica Drive Cheltenham GL50 4NQ 10TH CHELTENHAM (ALL SAINTS) SCOUT GROUP REPORT OF THE TRUSTEES Year ended 31 December 2025 STRUCTURE. GOVERNANCE AND MANAGEMENT The governing document is the standard constitution for ScoLrt Groups as recommended by The Scout Association {Royal Charter 4 January 1912). It has been a registered charity wrth number 1021252 Sin￿ 23 May 1993. It is managed by its trustees with assistance from the section leaders for Beavers. Cubs and Scouts. Trustees The serving trustees and changes throughout the year are: Sara Louise Boulton Mark John Harns Kelly Anne MacKinnon {Retired 21 May 20251 Nicole Marie Francoise Sullivan Naomi Marie Auslin Emma Claire Dermott Frank Say Thomas Mary Sanders-Buchanan Stephen Bruce Litchfield (Retired 21 May 2025) Luke Robert Gallagher Thomas William Lyness Oakes Phillip John Duroe-Richards Zoe Boulton (Appointed 21 May 20251 The trustees correspond regularly and nonnally meet as trustees quarterfy. OBJECTIVES AND ACTIVITIES The purposes of the Charity continue to be.. Providing Scouting and Outdoor Activities for young people aged from 6 to 14 years. ENSURING DELIVERY OF THE CHARITY'S AIMS AND PUBLIC BENEFIT Our activities benefit children by giving them a range of experiences that assist with their personal development in a safe environment. All of our trustees and leaders have been given safeguarding training_ Our aims include benefiting the general public. 10TH CHELTENHAM {ALL SAINTS) SCOUT GROUP REPORT OF THE TRUSTEES (Contlnuedl Year ended 31 December 2025 ACHIEVEMENTS AND PERFORMANCE Scouts.. During 2025 the Scouts achieved their Navigator, Naturalist, Worfd Faith, Local Knowledge, MechaniG, Firsl Aid, Fire Safety, Pioneering and Fundraising Badges. All the Scouts have achieved at least one of the 9 Challenge Badges. They participated in many activities including Geocaching around Cheltenham racecourse, hikes, leaflet drops for local charities and ice skaling at the outdoor ice rink The ScoLrts attended an Adventure Activity Weekend al Blackwell Adventure in Bromsgrove.. 3 Scouts went to the unifom)ed perf0rnan￿ of the Robin Hood Pantomime in November At the end of 2025 there were 15 Scouts and of them achieved their Gold Award. There are 4 Leaders. Cubs: During 2025, Cubs achieved their Artist, Chef, Cyclist, Environmental ConseNation, Road Safety, Fire Safety, Backwoods Cooking, Local Knowledge and Entertainer activity badges as well as Hikes, Emergency Aid and Nights Away Staged Badges and parts of the 7 Challenge badges. They participated in many activities including a night hike, boating on Pittville Lake, orienteering, cooking on a campfire, litter picking and cycling on Ihe BMX track in Pittville Park. They also visited Cheltenham Fire Station, The Holst Museum, All Saints Church and the Everyman Theatre for backstage tour. The Cubs went on an adventure weekend at Blackwell Adventure in Bromsgrove slaying away nights. They enjoyed going on zip-lines. go-carts, grass-sleds as well as laser tag and swimming. Several Cubs went to the uniformed performance of the Robin Hood Pantomime at the Everyman Theatre in November. At the end of 2025 there were 16 Cubs and a strong waiting list. During the year. 4 Cubs achieved their Silver Award and 8 moved up to Scouts. There are 3 Leaders. 4 regular helpers with a DBS and 1 Young Leader. Beavers: During 2025 the Beavers achieved their Cook, Book Reader, Builder, Faith, Animal Friend. Explore, Experiment. Photographer and Cyclist Badges as well as Hikes, Musician and Nights Away Staged Badges. All the Beavers have achieved at least one of the 6 Challenge Badges. They participated in many activities including boating on Pittville Lake, taking part in a musical workshop, cooking on a campfire, cycling around Pittville Park and den building in Crickley Hill County Park. They also had pantomime workshop from the Everyman Theatre,. had a member of Gloucester Wildlrfe visit and made bird feeders., visited a Hindu Temple, All Saints Church, Pets at Home and Cheltenham Fire Station as well as singing Christmas carols at a Imndsor Street Nursing Home. Many Beavers went on an adventure weekend at Blackwell Adventure in Bromsgrove (staying away for one night} where they enjoyed going on zip-lines, go-carts, grass-sleds as well as an obstacle course and swimming. Several Beavers went to the unifomied Performan￿ of the Robin Hood Pantomime at the Everyman Theatre in November. 10TH CHELTENHAM (ALL SAINTS) SCOUT GROUP REPORT OF THE TRUSTEES (Continued) Year ended 31 December 2025 At the end of 2025 there were 12 Beavers and a strong waiting list. During the year, 5 Beavers have moved to Cubs and 7 achieved their Bronze Award. There are 6 Leaders, 3 of whom were newly invested this year. FINANCIAL REVIEW The Trustees are responsible for preparing financial statements that give a true and fair view of the state of affairs of the charity and of its financial activities as at the end of the financial year and of the financial activities for that year. In preparing the financial statements they should ensure that they: Select suitable accounting policies and then apply them consistently., Make judgments and estimates that are reasonable and prudent., State whether the policies adopted are in accordan￿ with the Charities SORP and with applicable accounting standards, subject to any material departures disclosed and explained in the financial statements., Prepare the financial statements on a going concern basis unless it is inappropriate to presume that the Charity will continue to function. The charity's income is below the level requiring an audit by a Registered Auditor. Instead, a review by an Independent Examiner is appropriate. The Trustees have appointed ESB Accounlancy of Cheltenham as Independent Examiners. ESB Accountancy is available for re-elecknon under the provisions of the Charities Act 2011. Fundraising sources We continue to receive our funds from subscriptions and various fundraising activities as we assist our local communty. We had various social and fundraising initiatives (cake Sales during race week). We have received a grant in 2025 from Cheltenham Borough Council. Investment policy and objectives Funds have continued to be invested in accordanc6 Wrth our objectives of maintaining a stable base. The trustees have adopted the provisions of Accounting and Reporting by Charities.. Financial Reporting Standard applicable in the UK and Ireland (FRS 102) (effective 1 January 2015). Reserves policy We continue to review our approach to reserves but do need significant funds at year end as we havè large commitments in the first quarter of each financial year. 10TH CHELTENHAM (ALL SAINTS) SCOUT GROUP REPORT OF THE TRUSTEES (Continued) Year ended 31 December 2025 Statement of Financial Activities The Statement of Financial Activities is shown on page 4 with a more detailed analysis of income and expenditure on pages 6 and 7. Risk management The major financial risk lo the Charity would be a failure to generate sufficient income to pay for our annual commitments to The Scout Association. PLANS FOR THE FUTURE Having secured permission to hold sleep overs at the SGout HLrt. our Group hopes to organise a Scout Hut sleep over in the coming year for each section. One volunteer of the Group holds an Indoor Night Away pemit. We envisage being able to assist an additional volunteer to qualify for a Greenfield Night Away permit. We are improving our Hul furniture with grant assistance. Approved by order of the board of trustees on 13 May 2026 and signed on its behalf by., Sarah L Boulto - Trustee 10TH CHELTENHAM (ALL SAINTSI SCOUT GROUP STATEMENT OF FINANCIAL ACTIVITIES RECEIPTS AND PAYMENTS ACCOUNT For the year ended 31 December 2025 Year Year 2025 Restricted 2024 INCOME FROM Subscriptions Fundraising & sundry Camps & events Gift aid tax on fundraising Rental income 4.386 11.835 5,455 10,431 3,415 4,845 4,843 3,523 Grants Total income EXPENDITURE OYOTE 2) Cost of generating funds Other trading activities Charitable expenditure Scout Association objectives Total ¢yp¢nditure 7,306 1.430 12,160 NET INCOME/ (EXPENDITURE) 9.219 4.796 RECONCILIATION OF FUNDS Total funds brought forward 855 TOTAL FUNDS CARRIED £18 359 £855 FORWARD CONTINUING OPERATIONS All income and expenditure has arisen from continuing activities. The notes on pages 6 to 7 form part of these financial statements. 10TH CHELTENHAM (ALL SAINTS} SCOUT GROUP BALANCE SHEET As at 31 December 2025 2026 2024 Notes CURRENT ASSETS Bank- current account 17,504 855 8,285 855 Bank- restricted funds CREDITORS Sundry creditors due within one year Special ¢ollections - restricted NET CURRENT ASSETS NET ASSETS £18359 FUNDS Unrestricted Funds Restricted Funds £17 504 £855 £855 The financial statements were approved by Ihè Board of Trustees on 13 May 2026 and signed on its behalf by• S L Boulton Trustee P J DuroewRichards Trustee The notes on pages 6 to 7 form part of these financial statements. 10TH CHELTENHAM (ALL SAINTS) SCOUT GROUP NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2025 1. ACCOUNTING POLICIES Basis of preparing the financial statements The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) "Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Ireland" and the Charities Act 2011. The financial statements have been prepared under the historic cost convention, with the exception of investments which are included at market value, as modified by the revaluation of certain assets. Income Income. including tax recoveries on gift aid income. is included when the cash is received. Expenditure Expenditure is recognised when payment is made or when a liability has been incurred or is anticipated but no payment has been made. It is classified under headings that aggregate all costs related to the category. Governance costs These are principally costs paid to third parties for management purposes. Tangible fixed assets Tangible fixed assets, currently none, are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected life. Taxation The charity is exempt from corporation tax on its charitable activities. It is not, however, exempt from VAT and irrecoverable VAT is included in the costs of those items to which it relates. Fund accounting Funds are classified in the manner in which they are allowed to be spent. The General Fund deals with funds that can be spent for furthering the social and charitable work of the Charity. Designated Funds are funds that have been set aside for specific purposes, but which can be returned to the General Fund at any time if a Trustees, Meeting so decides. Restricted Funds are funds whose use is restricted according to the terms on which they were received e.g. collections for specific causes. 10TH CHELTENHAM (ALL SAINTS) SCOUT GROUP NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2024 2. ANALYSIS OF EXPENDITURE Year 2025 Year 2024 Charitsble Activities Scout capitation fees Camps & Beaver, Cub & Scout expenses 3,509 3,412 Cost of Generating Funds Telephone Utilities 233 218 1,537 1,889 IT & admin Independent examination fees Rent, rates & Insuran￿ - Cheltenham Borough HQ refurbishment project HQ general maintenance Total Other Costs 300 300 1,219 1,552 2,162 7,152 Totsl Expenditure £20 315 £24183 3. GRANTS & SPECIAL DONATIONS RECEIVED CBC - Pride grant The Leslie Self Trust Hut Refurbishment Appeal 4. SPECIAL COLLECTIONS - RESTRICTED None in the last 2 years. IOTH CHELTENHAM (ALL SAINTS) SCOUT GROUP THE INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE FUND I report to the charity's trustees on my examination of the accounts of 1 Oth Cheltenham (All Saints) Scout Group for the year ended 31 De￿mber 2025. Responsibilities and basis of report As the charity trustees of the Group, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('Yhe Act-). The charity's trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 {the 2011 Act) and that an independent examination is required. I report in respect of my examination of the Group's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. Independent Examiner's Statement I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect- 1. Accounting records were not kept in respect of the Group as required by section 130 of the Act., or 2. The accounts do not accord with these records,. or 3. The accounts do not comply with the applicable requirements concerning the form and contents of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination. I confirm that there are no other matters to which your attention should be drawn to enable a proper understanding of the accounts to be reached. David S Black CA For ESB Accountancy Reporting Accountants 9 Monica Drive Cheltenham GL50 4NQ Dated: 13 May 2026