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2025-03-31-accounts

Cheltenham District Scout Council Annual Report 2024-2025

Charity registration number: 1021577

Trustees’ Annual Report for the year to 31 March 2025

Reference and Administrative details

Charity name Cheltenham District Scout Council Cheltenham District Scout Council
Registered charity number 1021577
Charity’s principal contact 6 Sappercombe Lane 6 Sappercombe Lane
address Charlton Kings
Cheltenham
Gloucestershire
GL53 8LY
Tel: 01242224874
Email: secretary@cheltenham-Scouts.org.uk
Website: www.cheltenham-Scouts.org.uk
Objectives and Activities
Summary of the purposes of To promote the development of young people in achieving
the charity as set out in its their full physical, intellectual, social, and spiritual potentials,
governing document (Royal as individuals as responsible citizens and as members of
Charter of 4thJanuary 1912) their local, national, and international communities.
Summary of the main See achievements and performance below.
activities in relation to those
purposes for the public
benefit, in particular, the
activities, projects or services
identified in the accounts.
Statement confirming The Trustees have considered the Charity Commissioner’s
whether the trustees have guidance on public benefit, including the guidance “public
had regard to the guidance benefit running a charity” (PB2). The Trustees are of the
issued by the Charity view that, as all the activities of the Scout Council are
Commission on public directly or indirectly those of advancement of young people
benefit to give skills for life, they are therefore for the public benefit.

Objectives and Activities

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Contents

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|||| |---|---|---| |District Lead Volunteer’s Report .................................................................................................................. 3| |Diversity and Inclusion Report ...................................................................................................................... 4| |Squirrel Scout Report ....................................................................................................................................... 4| |Beaver Scout Report ......................................................................................................................................... 5| |Cub Scout Report .............................................................................................................................................. 5| |Scouts Report ..................................................................................................................................................... 6| |14 - 25 Scouts Report ...................................................................................................................................... 7| |PiPs Llamas Explorer Shooting ..................................................................................................................... 8| |Property and Equipment Sub-Committee Report ................................................................................... 8| |District Stores Report ....................................................................................................................................... 8| |Finance Report as of 31|[st]|March 2025 ........................................................................................................ 9| |Structure, Governance and Management ................................................................................................ 10| |Names of the Charity Trustees who manage the Charity .................................................................. 14| |Statement of Trustee’s Responsibilities in respect of the Trustee’s Annual Report and| |Accounts ............................................................................................................................................................. 15| |Independent Examiner’s Report ................................................................................................................. 16|

----- End of picture text -----

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District Lead Volunteer’s Report

At the start of the year, Godfrey Tarling stepped down as District Lead Volunteer. After nine months of searching, Chris Brewster has been appointed as his successor. We also thank the Trustee Board for their diligent oversight and support during the interim.

Message from Chris

I am truly honoured to have recently been appointed as the Lead Volunteer for Cheltenham District Scouts. I began my Scouting with the 3rd Cheltenham as an 8 year old Cub quite a lot of years ago. For me it was the beginning of a very special journey through life. I went on to join Highbury Scouts where I met some outstanding Leaders who inspired me to get involved in all sorts of life defining activities and events. It was at Highbury where I was lucky enough to meet my wife Wendy and we have gone on sharing our Scouting and Guiding for the best part of fifty wonderful years.

I suppose many of you will be wondering what this new bloke will bring to Cheltenham District. Quite simply I want every child who chooses to join us to have access to wonderful and challenging adventures while working with outstanding adult Leaders. My role is to help and support all adults in our District deliver amazing programmes for our young people to enjoy and in doing so learn those important skills for life.

I have been so humbled by the welcome that I have had in these first few weeks, everyone has been so lovely and welcoming. I will carry on getting out and meeting as many of you as I can in the coming weeks so that together we can decide what sort of District support you need to help you deliver top quality Scouting

Youth Activities

Our young people enjoyed a year of full, adventurous programmes across all sections. Camping opportunities were available to everyone, with Acting District Lead Carole O’Donnell approving numerous nights away. She thanks the leaders for their dedication. Section activities offered excellent opportunities for growth and skill development.

Leadership

Cheltenham District has continued to operate due to the efforts of its leaders. This year presented challenges with the new membership system, but leaders have met these challenges and maintained the required standards of mandatory training. We thank all Cheltenham District members for their involvement. It has been a productive period of collaboration. The opportunities offered to young people are the result of members’ contributions. We look forward to the coming year.

Other changes in the District Trustee Board and subcommittees

Peter Aylott from 7th Cheltenham has contributed to the Property and Equipment SubCommittee and assisted on the Finance Sub-Committee. He will be stepping down at the AGM. His contributions and insights are acknowledged.

Pat Hopes has served as Interim Chair of the Property and Equipment Sub-Committee. Volunteers are invited to support this subcommittee.

Tom Harding from 45th Cheltenham Bethesda has joined the finance committee to represent the Groups.

District Youth Lead

During the year we appointed two more youth leads to work beside our District Youth Lead Dave Cronk. We welcome Dezzy Vaughan and Tom Bailey into those roles.

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Recruitment Across the District

The greatest challenge for any District is trying to recruit new adult Leaders to work directly with children and young people. We also need more help on our District and Group Trustee Boards from adults who are happy to work behind the scenes to support us with governance and administrative duties. With most Scout Groups reporting huge waiting lists we clearly need to make adult recruitment a high priority. To this end we will be promoting Scouting to the wider community by attending events and by advertising what we do and what help we need more widely.

Chris Brewster District Lead Volunteer - Cheltenham District Scouts

Diversity and Inclusion Report

This year has been quiet overall. The highlight was a Cheltenham Interfaith week in November 2024, which introduced attendees to various religions and leaders; I hope Scouting leaders arranged visits with faith leaders for their groups.

Looking ahead, Gilwell contacted me about adults interested in starting a specialist SEN Cub group as a satellite to an existing one—I am following up and will meet them soon. For International Peace Day on Sunday, 1st September, Cheltenham Interfaith and the Town Council planned activities centred on "Peace and Friendship" that align with our Scouting ethos.

I have also been approached by others asking about the possibility of having District wide ethnic and/or religious satellite groups who would meet maybe once a month to maintain some of their distinctiveness and be a District resource for some of the World and International badges. If you are interested, please contact me.

Wendy Binks District Inclusion Lead

Squirrel Scout Report

The past year has been marked by a variety of engaging activities and events for the 1st Prestbury Squirrels. Both Squirrel dreys remain highly subscribed, and we have expanded our team by welcoming five additional members to support both sections.

Throughout the year, the Squirrels have consistently demonstrated their adventurous spirit and curiosity. Many participated in a summer family camp at 1st Royal Forrest, which included excursions such as a steam train ride, traditional campfires, and communal ice cream. In early 2025, we organised a "no parents" camp, where 13 Squirrels chose to spend the night at the scout hut, some earning their first "Nights Away" badge.

Other notable activities included participating in Shirehike, visiting helicopters during race week, and engaging in Squirrel Kayaking sessions.

4

It has been a privilege to award 12 Squirrels with their Chef Scout Acorn awards over the course of the year. We were also pleased to witness the launch of Shurdington’s first Squirrel drey, and we anticipate further expansion across the district.

Looking ahead, preparations are underway for our Group summer camp, which will feature the Squirrels attending a two-night family camp alongside other sections. At the time of writing, arrangements are also being finalised for our inaugural Discover Day during Evolution weekend, which will see the participation of 10 Squirrels.

Chris Whisker Section Leader – Squirrel Scouts, 1st Presbury

Beaver Scout Report

Our Beaver Colony at 1st Cheltenham Scout Group enjoyed a busy year with support from dedicated volunteers and a Young Leader. In 2024, we held two sleepovers—one in tents at Murray Hall, Gloucester, and one indoors at the church hall.

Activities included hikes, community projects, badge work, gardening, and watching Shrek The Musical with a backstage tour. We also attended the 2024 pantomime at The Everyman Theatre alongside other sections.

Thank you to the District for your support; we look forward to working together in 2025.

Steve, Becky, Tim, Tom, Alex, Meg, Claire, Florence and Lauren 1st Cheltenham Beaver Leadership Team

Cub Scout Report

The summer term began with a pack holiday at Cranham Scout Centre, where most of the science and cookery badge requirements were completed through various experiments and cooking activities. During the term, members participated in a circular walk over the south Cheltenham fields from Morrisons, navigating wet terrain. Additionally, they collected money and purchased items for the Cheltenham food bank. An international evening was held to explore national foods, scouting practices, and languages from Taiwan and Colombia, reflecting the pack's connections with these countries.

The summer camp took place at Biblins on the Wye and included outdoor activities, a hike to King Arthur’s cave, and an overnight thunderstorm. In the autumn, members identified different tree species at park campus during an evening session. They also engaged in learning about

5

financial management through budgeting challenges and attended a performance of "Coming to England" at the Everyman theatre, which led to shadow puppet making and short story performances as part of the entertainer badge work.

November featured the annual night hike from Birdlip to the church hall, passing the A417 construction area and observing construction equipment at night. Cubs worked on the DIY badge by making scarf holders and participated in two church parades as well as the annual Christmas fundraiser to engage with the local congregation.

At the start of the new year, Sixers planned and led meetings focused on the Hobby badge. Activities included the chip shop challenge on Bath Road, with Big Fish receiving the certificate. Members constructed code beepers, learning the basics of this communication method. The group met with Warden Hill cubs for ten pin bowling, and hosted visits from Guinea Pigs and Dogs as part of the animal carer badge.

The pack holiday included participation in the Avon Scouts Cub Adventure day at Woodhouse Park. Staying indoors provided early access to some activities, exclusive use of the challenge course in the evening, and a private campfire. Regular activities continue at Leckhampton Hill for wide games, Park Campus for nature, wildlife, and photography, and Crickley Hill for orienteering tasters. Plans are in place for the next summer camp at Deer Park Girl Guides Centre.

Will Jenkins Section Leader –45[th] Cheltenham (Bethesda) Cubs

Scouts Report

Cheltenham is home to an incredible 14 active Scout Groups. Every one of these groups runs an exciting programme of camps, community work, outdoor adventures, and skill-building activities that bring the spirit of Scouting to life across Cheltenham. A glimpse across the district showing the diverse range of activities:

• Shurdington Scouts joined a Survival Skills Weekend, learning wild food sourcing and resilience.

• Swindon Village Scouts mastered water navigation during a Canal Weekend and hosted a Patrol Camp to practise leadership and survival.

• Multiple Cheltenham groups participated in Strategy at Cirencester Park, testing navigation, teamwork, and endurance.

• Swindon Village attended the Royal International Air Tattoo and The Essex International Jamboree, fostering global friendships.

• Scouts from several groups attended Cranham Skills Days for bushcraft, archery, and stream studies.

• Shurdington and Bethesda represented Cheltenham at County Air Camp, focusing on flight skills and enjoying a glider experience.

• Prestbury Scouts started the year with fire safety and outdoor skills, electronics workshops, and a Cyber Security Night.

6

From essential survival skills to diving into new hobbies and from local hikes to international jamborees, scouting in Cheltenham offers something for everyone, made possible by our dedicated team of volunteer leaders, a huge thank you!

Louise Slee Assistant District Lead Volunteers (Scouts)

14 - 25 Scouts Report

This year, Network in Cheltenham began to re-establish itself with about a dozen recent Explorer graduates meeting fortnightly. With 100 Explorers across the district, there’s promising potential for continued participation past age 18.

The past year offered numerous opportunities for 14-24 members, including trips to London, Scotland, Poland,

Malvern, and more. Spring featured an adventurous London trip, an overnight on HMS Belfast, a Jack the Ripper tour, and a special investiture ceremony.

Summer included a joint high ropes event for 40 Explorers and a four-person team from Devil’s Chimney and Black Sheep completing the demanding 10-day Explorer Belt expedition in southern Poland, later presenting their experiences in Scotland. Cheltenham now counts seven Explorer Belt awardees since 2014.

The year ended strongly with Adders winning the "Escape to the Country" challenge, successfully navigating tasks from Cheltenham to Malvern. Usual events like Strategy, The Beast, The Christmas Ball, and The Cotswold Marathon had ’ strong turnout, with trophies won by Devil s Chimney and Network in the marathon. Unit camps contributed further nights away, including trips to the Peak District and within Gloucestershire.

7

Covering all this year’s 14-24 scouting activities is challenging, but it’s been rewarding to lead such a talented and dedicated team. I hope everyone enjoyed the year and look forward to continued success.

Phil Horsfield District 14 to 25 Lead Volunteer

PiPs Llamas Explorer Shooting

Thanks to Andrew Butcher and Mike Tickle, PiPs continued to provide 1-2-1 Air Rifle tuition to Explorers at 1st Prestbury. However, due to increased membership and new sections, we had to vacate the venue after the summer term. We appreciate 1st Prestbury’s hospitality and for storing our range equipment, which enabled us to bring shooting opportunities to district groups.

Shooting remains popular among Scouts and Explorers, with many first-time participants— especially girls—showing potential in the sport. I am in the [process of confirming a new permanent location for PiPs which complies with legal restrictions and negative perceptions of shooting.

Neil Hatton

County Shooting Advisor

Property and Equipment Sub-Committee Report

We are still in negotiation with Cheltenham Borough Council for a Lease of the District Headquarters in Brooklyn Road. This will, once it is in place, give the District a tenancy for ten years.

Once this has been finalised, we are going to have a programme of improvements to the premises both inside and outside.

Pat Hopes Chair Property and Equipment Sub-Committee

District Stores Report

The District continues to maintain equipment which is available to groups and units to borrow. The equipment available can be booked through https://twice.shop/cqms/shop.

Jamie Davies

District Quartermaster

8

Finance Report as of 31[st] March 2025

The financial statements encompass both the District Central Funds and the Explorer Scout Units, in accordance with POR and Charities Commission requirements.

Apart from standard utility expenses, overall expenditure has been minimised. The District has once again funded Online Scout Manager, ensuring all Groups and Units benefit from its administrative support and improved information and event sharing capabilities.

The water sports unit, under the leadership of Chris Whisker, is now operating successfully and is self-sustaining regarding expenses.

Gratitude is extended to Elaine for efficiently overseeing the supply of uniforms and badges within the District. The Scout Shop operates every Thursday evening and on the first Saturday of each month during term time. While usage remains strong, there has been a further decline in usage leading to a drop in profit.

Negotiations are ongoing with Cheltenham Borough Council regarding the lease for the District Headquarters, which expired in September 2022. The District has historically benefited from a peppercorn rent since the headquarters’ establishment in the early 1960s; however, this arrangement is unlikely to continue. As a result, anticipated costs have been estimated and reflected in membership fees over the past three years. Expenditures will be closely monitored to maintain cost efficiency. Upon conclusion of lease negotiations, plans are in place to enhance the headquarters, increasing its suitability for Group, District, and County events.

The District has achieved a modest profit despite rising costs, particularly for utilities. Accordingly, an increase of £0.50 to the district element of the membership fee is proposed, raising it to £11.00 for March 2026.

To strengthen our finance team for the upcoming financial year, we are seeking new members, especially younger individuals and volunteers from our Groups and Units, to help guide the District through the complexities of financial management. Volunteers need not be accountants or bookkeepers; rather, we welcome those who bring creativity, teamwork, and a commitment to supporting Scouting in Cheltenham.

Pat Hopes Treasurer

9

Structure, Governance and Management

Description of
Charity’s Trusts:		 Cheltenham District Scout Council is a Registered Charity, Charity
Number 1021577
Type of
Governing
Document		 The Scout Association exists by authority of a Royal Charter, granted by
King George V in 1912 and supplemented by further Charters granted by
King George VI and Queen Elizabeth II.
These Charters give authority to the Bye Laws of the Association, which
are approved by His Majesty's Privy Council.
The Bye Laws, in turn, authorise the making of rules for the regulation of
the Association's affairs, and thereby give authority for the Rules printed
in Policy, Organisation and Rules.
Patron of Scouts
UK		 His Majesty King Charles III is the Patron of The Scout Association.
How is the
charity
constituted?		 The Cheltenham District Scout Council works within the Policy,
Organisation and Rules of the Scout Association with local application set
out in its own constitution, the latest dated June 2024.
Trustee selection
methods
including details
of any
Constitutional
provisions
e.g. election to
post or name of
any person or
body entitled to
appoint one or
more Trustees		 •
The District Trustee Board exists to support the District Lead
Volunteer in meeting the responsibilities of their appointment.
•
Members of the District Trustee Board must act collectively as
charity trustees of the Scout District, and in the best interests of
its members to:
•
comply with the Policy, Organisation and Rules of The Scout
Association.
•
protect and maintain any property and equipment owned by or
used by the District.
•
manage the District Finances.
•
provide insurance for people, property and equipment.
•
provide sufficient resources for Scouting to operate. This
includes, but is not limited to, supporting recruitment, other adult
support, and via the Operations Team appropriate fundraising
activities.
•
ensure effective Governance of Explorer Scouts and Scout
Network in the District.
•
promote and support the development of Scouting in the local
area.
•
manage and implement the Safety and Safeguarding Policies
locally.
•
ensure that a positive image of Scouting exists in the Local
Community.
•
appoint and manage the administration of any sub-Committees,
includingappointingChairs to lead each sub-Committees.

10

•
ensure that Young People are meaningfully involved in decision
making at all levels within the District.
•
the opening, closure and amalgamation of Groups, Explorer
Scout Units, and Scout Network in the District as necessary.
•
appoint and manage the operation of a District Appointments
Committee and its Advisory Appointment Panels, including
appointing an Appointments Chair to lead it (noting that after
Transformation this will change to a new ‘Welcoming
Conversations’ Procedure).
•
supervising the Governance of Groups, particularly in relation to
Finance and the Trusteeship of property.
The District Trustee Board mustalso:
•
appoint Administrators, Advisers, and Co-opted members to the
District Trustee Board.
•
prepare and approve the Trustees' Annual Report and Annual
Accounts after the examination of the accounts by an appropriate
auditor, independent examiner or scrutineer.
•
present the approved Trustees' Annual Report and Annual
Accounts to the District Scout Council at the Annual General
Meeting; file a copy with the County District Trustee Board; and if
a registered charity, to submit them to the appropriate charity
regulator.
•
maintain confidentiality with regard to appropriate District
Trustee Board business.
•
where staff are employed, act as a responsible employer in
accordance with Scouting’s values and relevant legislation.
•
ensure line management responsibilities for employed staff are
clearly established and communicated.
In the year, the District Trustee Board consisted of: -
Ex officio members
•
The District Lead Volunteer
•
The District Youth Lead
Elected members
•
The District Chair
•
The District Treasurer
•
Further Persons Approved at the District Annual Scout Council
(Annual General Meeting).
•
The further persons elected must not exceed four in number.
•
May be approved at each District Annual Scout Council but may
not serve more than 9 consecutive years as members of the
District Trustee Board.

11

Co-opted members

From 1[st] April 2024, Trustee Boards are making changes to their membership. These include how Trustees are appointed, term limits, who can be a Trustee and how many Trustees they have.

Trustee appointments - Trustee Boards will agree on an open selection process to recruit new Trustees. The Chair, Treasurer and Trustees are all appointed at Annual General Meetings (AGMs) by the Scout Council, based on the outcome of this selection process.

Ex officio Trustees - Ex officio Trustees are automatically members of Trustee Boards because of their roles in Scouts. The ex officio Trustee roles are District Lead Volunteer and District Youth Lead.

Co-opted Trustees - Trustee Boards can also co-opt members throughout the year. Co-opted Trustees may be chosen to do a particular task, or to bring new skills to the mix. There can’t be more co-opted Trustees than appointed Trustees (excluding the Chair and Treasurer).

Trustee Board size . - Trustee Boards should have a minimum of 5 and a maximum of 12 members. This allows for a variety of viewpoints without making decision-making difficult. It also follows the Charity Governance Code’s recommendation.

Trustee term limits - Trustee Board membership will refresh as of the 2024 AGMs. New term limits won’t include any previous service as a Trustee: current Trustees, regardless of how long they have been a member of a District Trustee Board already, will start a new term (of up to 9 years) at the next AGM in 2024.

Appointed Trustees are appointed for up to three years and can be reappointed (by approval of the Scout Council at the AGM).

Co-opted Trustees are appointed for an initial period of one year (by the Trustee Board). They can stay on longer if agreed by the Trustee Board, but it’s a good idea for co-opted Trustees to move onto being appointed Trustees at the next AGM.

12

Trustees may only be on the same Trustee Board for a maximum of nine years, before taking a break of at least three years. This applies to any role, but not ex officio Trustees (Lead Volunteer or Youth Lead).

To bring Scouts in line with Charity sector good practice, the Trustee role of Secretary as the administrator will cease.

13

Names of the Charity Trustees who manage the Charity

Trustee Name Office(if any) Dates acted if not for the wholeyear
Peter J Aylott Elected Member
Wendy Binks Elected Member
Chris Brewster District Lead Volunteer Appointed 1 June 2025
David F Cronk District Youth Lead
David G Hall Elected Member
Sarah A Hick Chairman
Patricia (Pat) A Hopes Treasurer
Phil A Horsfield 14 – 24 Lead Volunteer Appointed 15thSeptember 2023
Carole O’Donnell Interim District Lead
Volunteer		 22 October 2024 to 31 May 2025
Godfrey Tarling District Lead Volunteer Left 22 October 2024
Ann BD Haseler Administrator Stepped down as Trustee on 17
September 2024 to take the position
as administrator (a non trustee role)

14

Statement of Trustee’s Responsibilities in respect of the Trustee’s Annual Report and Accounts

The Trustees are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and regulations.

Charity law requires the Trustees to prepare financial statements for each financial year. Under that law, the trustees have elected to prepare the financial statements in accordance with the United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under charity law, the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable trust and of the incoming resources and application of resources, including the income and expenditure, of the trust for that period. In preparing these financial statements, the Trustees confirm that:

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable trust’s transactions and disclose with reasonable accuracy at any time the financial position of the trust and enable them to ensure that the financial statements comply with section 132(1) of the Charities Act 2011. They are also responsible for safeguarding the assets of the charitable trust and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The Trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable trust’s website.

The Trustees have taken all the steps that they ought to have taken as Trustees in order to make themselves aware of any relevant audit information and to establish that the charitable trust’s independent examiner is aware of that information.

Declarations

The trustees declare that they have approved the trustees’ report above. Signed on behalf of the charity’s trustees

on behalf of the charity’s trustees
Full name(s)Sarah Hick Chris Brewster
District Chairman District Lead Volunteer
12 August 2025

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Independent Examiner’s Report

CHELTENHAM DISTRICT SCOUT COUNCIL

for the year ended 31[st] March 2025

I report on the accounts of Cheltenham District Scout Council for the year ended 31 March 2025, which are set out on pages 17 to 25.

This report is made solely to the charity’s trustees, as a body, in accordance with the regulations made under section 154 of the Charities Act 2011. My work has been undertaken so that I might state to the charity's trustees those matters I am required to state to them in an independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charitable trust and the charity's trustees, as a body, for my work, for this report, or for the opinions I have formed.

Respective responsibilities of trustees and examiner

The trustees are responsible for the preparation of the accounts. 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 needed. I am qualified to undertake the examination by being a qualified member of institute of chartered accountants in England and Wales.

Having satisfied myself that the charitable trust is eligible for independent examination, it is my responsibility to:

Basis of independent examiner's statement

My examination was carried out in accordance with the general directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charitable trust and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeks explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a 'true and fair' view, and the report is limited to those matters set out in the statement below.

Independent examiner's statement

In connection with my examination, no matter has come to my attention which gives me reasonable cause to believe that in any material respect, the requirements:

Ben Hall FCA

millhall consultants limited, Chartered Accountants Mitcheldean

12 August 2025

16

Charity number

1021577

Cheltenham District Scout Council

Financial Statements for the year ending 31 March 2025

Statement of financial activities

Recommended categories by
activity
Notes
Incoming resources
Income from:
Membership fees
3
Donations and grants
3
Covid grant
3
Charitable activities:
Explorer Scout Units
4
Youth programme and activities
4
Adult support and training
4
Trading activities
4
Investment income
3
Rental income
3
Resources expended
Expenditure on:
Trading activities
4
Charitable activities:
Explorer Scout Units
4
Youth programme and activities
4
Adult support and training
4
Donations made
5
Support and services to the movement
5
District HQ expenses
5
Governance costs
5
Reconciliation of funds:
12
12
Total
Total funds brought forward
Total funds carried forward
Total
Net income/(expenditure) and net movement in
funds		 2025
Unrestricted
funds
2025
Restricted
funds
2025 Total
funds
2024
Unrestricted
funds
2024
Restricted
funds
2024 Total
funds
£
£
£
£
£
£
11,894
11,894
10,280
10,280
225
225
109
109
-
-
-
-
35,939
35,939
19,199
19,199
815
815
1,384
1,384
-
-
-
-
7,880
7,880
8,545
8,545
340
340
349
349
1,690
1,690
1,765
1,765
58,783
-
58,783
41,631
-
41,631
5,699
5,699
6,115
6,115
36,252
36,252
17,024
17,024
3,868
3,868
3,225
3,225
-
-
-
-
28
28
19
19
289
289
430
430
9,349
9,349
10,085
10,085
450
450
458
458
55,935
-
55,935
37,356
-
37,356
2,848
-
2,848
4,275
-
4,275
102,288
648
102,936
98,013
648
98,661
105,136
648
105,784
102,288
648
102,936

17

Charity number

1021577

Cheltenham District Scout Council

Financial Statements for the year ending 31 March 2025

Balance sheet
2025 2025 2025 2024 2024 2024
Unrestricted Restricted Total funds Unrestricted Restricted Total funds
Notes funds income funds funds income funds
£ £ £ £ £ £
Fixed assets
Tangible assets
Total fixed assets
Current assets
Stocks
Debtors
Cash at bank and in hand
Total current assets
Creditors
Amounts falling due within one year
Net current assets/(liabilities)
Total net assets or liabilities
Funds of the Charity
Restricted income funds
Designated funds
General funds
Total funds		 7
8
9
10
11
12		 6,713
6,713
3,740
8,804
172,063
184,607
86,884
97,723
104,436
67,752
36,684
104,436		 -
-
-
-
1,348
1,348
-
1,348
1,348
1,348
1,348		 -
6,713
-
6,713
-
3,740
-
8,804
1,348
173,411
1,348
185,955
-
86,884
1,348
99,071
1,348
105,784
1,348
67,752
36,684
105,784		 9,247
9,247
3,392
11,352
161,595
176,339
83,998
92,341
101,588
69,639
31,949
101,588		 -
-
-
-
1,348
1,348
-
1,348
1,348
1,348
1,348		 -
9,247
-
9,247
-
3,392
-
11,352
1,348
162,943
1,348
177,687
-
83,998
1,348
93,689
1,348
102,936
1,348
69,639
31,949
102,936

Signed on behalf of all the trustees on 12 August 2025

Sarah Hick District Chairman

Chris Brewster District Lead Volunteer

18

Cheltenham District Scout Council

Charity number

1021577

Financial Statements for the year ending 31 March 2025

Notes to the accounts

Note 1 Basis of preparation

1.1 Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

The accounts have been prepared in accordance with:

The charity constitutes a public benefit entity as defined by FRS 102.

Note 2 Accounting policies

Recognition of These are included in the Statement of Financial Activities (SoFA) when:
income
District Chairman -the charity becomes entitled to the resources;
-it is more likely than not that the trustees will receive the resources; and
-the monetary value can be measured with sufficient reliability.
Offsetting There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS 102 SORP or FRS
102.
Grants and Grants and donations are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP).
donations
In the case of performance related grants, income must only be recognised to the extent that the charity has provided the specified goods
or services as entitlement to the grant only occurs when the performance related conditions are met (5.16 to 5.19 FRS 102 SORP).
Contractual This is only included in the SoFA once the charity has provided the related goods or services or met the performance related conditions.
income and
Donated goods Donated goods are measured at fair value (the amount for which the asset could be exchanged) unless impractical to do so.
Support costs The charity has incurred expenditure on support costs.
Volunteer help The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report.
Income from This is included in the accounts when receipt is probable and the amount receivable can be measured reliably.
interest
Income from Membership subscriptions are recognised in the year to which they relate.
membership Membership subscriptions which gives a member the right to buy services or other benefits are recognised as income earned from the
subscriptions provision of goods and services as income from charitable activities.
EXPENDITURE AND LIABILITIES
Liability Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out
recognition resources and the amount of the obligation can be measured with reasonable certainty.
Governance and Support costs have been allocated between governance costs and other support. Governance costs comprise all costs involving public
support costs accountability of the charity and its compliance with regulation and good practice.
Creditors The charity has creditors which are measured at settlement amounts less any trade discounts.
Provisions for A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate of the amount required to
liabilities settle the obligation at the reporting date.
Basic financial
instruments
ASSETS
Tangible fixed These are capitalised if they can be used for more than one year.
assets for use by They are valued at cost.
charity The depreciation rates and methods used are disclosed in note 7.
Stocks and work Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net realisable value.
in progress
Debtors Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or
amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received.
Current asset The charity has investments which it holds for resale or pending their sale and cash and cash equivalents with a maturity date less than
investments one year. These include cash on deposit and cash equivalents with a maturity date of less than one year held for investment purposes
rather than to meet short term cash commitments as they fall due.

19

Charity number 1021577

Cheltenham District Scout Council

Financial Statements for the year ending 31 March 2025

Notes to the accounts (cont)

Note 3 Analysis of income

----- Start of picture text -----
2025 2025 2025 Total 2024 2024 2024 Total
Unrestricted Restricted funds Unrestricted Restricted funds
funds funds funds funds
Analysis £ £
Voluntary Donations and grants 225 225 109 9,247 9,356
income: Total 225 - 225 109 9,247 9,356
Membership Membership subscriptions
income: Group 68,457 68,457 60,668 60,668
County (56,563) (56,563) (50,388) (50,388)
Total 11,894 - 11,894 10,280 - 10,280
Income from Interest income 340 340 349 349
investments: Total 340 - 340 349 - 349
Separate Rental income 1,690 1,690 1,765 1,765
material item Covid grants 0 0
of income: Total 1,690 - 1,690 1,765 - 1,765
Note 4 Analysis of activities and programmes
2025 surplus/ 2025 Income 2025 2024 surplus/ 2024 Income 2024
(deficit) Expenditure (deficit) Expenditure
Analysis
Explorer ESU Octopus 423 423 0 210 3,000 2,790
Scout Units: ESU Shooting Group (150) 115 265 (93) 671 764
ESU Black Sheep 378 5,177 4,799 (421) 2,383 2,804
ESU Devil's Chimney (1,874) 5,437 7,311 608 5,245 4,637
ESU Adders Tongue (757) 7,111 7,868 435 3,393 2,958
ESU Adders Tongue - membership fees not collected - - - - - -
ESU Enigma 727 5,180 4,453 1,436 4,507 3,071
ESU Explorer belt 0 10,725 10,725
ESU District events 609 1,440 831
ESU closed units 331 331 - - - -
Total (313) 35,939 36,252 2,175 19,199 17,024
Youth
programme Young Leaders (91) - 91 (68) - 68
and Top Awards - - - - 700 700
activities: Waters Sports (200) 815 1,015 (414) 625 1,039
Waters Sports - depreciation and loss on disposal (2,202) - 2,202 - 1,358 - 1,358
World Scout Jamboree - - - - - -
St Georges Day - - - 59 59 -
Sandford Park / Big Help Out (343) - 343 (60) - 60
Water equipment insurance - - - - - -
Support of groups (217) - 217
District activities - - - - - -
Total (3,053) 815 3,868 (1,841) 1,384 3,225
Adult Training - - - - - -
support and Total - - - - - -
Trading Scout Shop 2,181 7,880 5,699 2,430 8,545 6,115
activities: Total 2,181 7,880 5,699 2,430 8,545 6,115
----- End of picture text -----

20

Charity number

1021577

Cheltenham District Scout Council

Financial Statements for the year ending 31 March 2025

Notes to the accounts (cont)

Note 5 Analysis of expenditure

----- Start of picture text -----
2025 2024
Unrestricted Unrestricted
funds funds
£ £
9,247
Analysis of donations made
Poppy Wreath Appeal 28 19
Total 28 19
Support and services to the movement
Printing, postage and stationery - -
Other expenses 128 241
Depreciation district equipment 161 189
Total 289 430
District HQ expenses
Maintenance 1,245 2,114
Rent 2,000 2,000
Insurance 968 1,106
Electricity 1,066 1,058
Water rates 380 368
Council tax 66 63
Depreciation HQ fixtures and fittings 115 128
MP Licence 361 329
WiFi 439 403
Online Scout Manager 2,709 2,516
Total 9,349 10,085
Governance expenses
Independent examiner fee 450 425
AGM and other governance expenses - 33
450 458
----- End of picture text -----

Note 6 Details of certain items of expenditure

Fees for examination of the accounts

Independent examiner’s fees
Current year		 2025
Unrestricted
funds
2024
Unrestricted
funds
£
£
450
425

21

Cheltenham District Scout Council

Charity number

1021577

Financial Statements for the year ending 31 March 2025

Notes to the accounts (cont)

Note 7 Tangible fixed assets

At 31 March 2024
Disposals
At 31 March 2025
Basis
Rate
At 31 March 2024
Depreciation
On disposals
At 31 March 2025
At 31 March 2024
At 31 March 2025
Net book value
Depreciation
Cost or valuation		 Leasehold land &
buildings
HQ fixtures
and fittings
District
equipment
Water sports
equipment
ESU Shooting
Group
equipment
Total
£
£
£
£
£
£
- 5,120
8,782
28,441 3,250
45,593
- - -
(5,700) -
(5,700)		 Leasehold land &
buildings
HQ fixtures
and fittings
District
equipment
Water sports
equipment
ESU Shooting
Group
equipment
Total
£
£
£
£
£
£
- 5,120
8,782
28,441 3,250
45,593
- - -
(5,700) -
(5,700)
0
5,120
8,782
22,741
3,250
39,893
-
-
-		 Reducing
balance
Reducing
balance
Reducing
balance
Straight line
10%
15%
15%
10-20%

3,969
7,709
21,568
3,100
36,346
115
161
824 55
1,155
- -
(4,321)
-
(4,321)
-
4,084
7,870
18,071
3,155
33,180
-
-
1,151
1,073
6,873
150
9,247

1,036
912
4,670
95
6,713

The building was commissioned by 16th Cheltenham Scout Group and passed to the Cheltenham Scout Council on the closure of that Group in 2004/05. The land was leased from the St Marks and Hesters Way Community Centre and the lease runs consecutively with a lease the Community Centre have granted to them by Cheltenham Borough Council. This lease expired in September 2022. The District is currently negotiating a lease directly with Cheltenham Borough Council.

It has been decided not to incur professional fees to ascertain the leasehold market value. The current insurance value is £217,560 (2023: £207,200)

22

Charity number

1021577

Cheltenham District Scout Council

Financial Statements for the year ending 31 March 2025

Notes to the accounts (cont)

Note 8 Shop

Sales
Cost of sales
Opening shop stock
Purchases
Closing shop stock
Gross profit
Other shop costs
Net profit/(loss) from shop
Membership fees
ESU prepayments
Other debtors and prepayments
Note 10 Cash at bank and in hand
Current account
Savings accounts
Cash on hand - Scout shop
Cash on hand - Watersports
Explorer Shooting Group account
ESU Black Sheep
ESU Devil's Chimney
ESU Adders Tongue
ESU Bob's Dinosaurs
ESU Enigma
Total
Note 9 Debtors and prepayments		 2025
Unrestricted
funds
2024
Unrestricted
funds
£
£
7,880
8,545
3,392
2,974
5,730
6,145
(3,740)
(3,392)
5,382
5,727
2,498
2,818
317
388
2,181
2,430
2025
Unrestricted
funds
2024
Unrestricted
funds
£
£
- -
5,202
5,935
3,602
5,417
8,804
11,352
2024
Unrestricted
funds
2024
Unrestricted
funds
£
£
149,008
137,577
10,814
10,650
25
25
35
2,672
2,766
1,680
1,287
1,411
1,955
2,037
3,718
-
-
5,729
4,965
173,411
162,943

Note 11 Creditors and accruals

Amounts falling due within one year

2025 2025 2024 2024
Analysis of creditors and deferred income Unrestricted Unrestricted
funds funds
£ £
Membership subscriptions in advance - Groups 68,294 65,744
Accruals - HQ 9,622 8,821
Accruals - ESU 8,968
9,010
Course fees in advance - ESU Octopus - 423
Total 86,884 83,998

23

Cheltenham District Scout Council

Charity number

1021577

Financial Statements for the year ending 31 March 2025

Notes to the accounts (cont)

Note 12 Charity funds

Details of material funds held and movements during the CURRENT reporting period

----- Start of picture text -----
Purpose and Restrictions Fund balances Surplus/ Fund balances
31 March 2024 (deficit) Transfers 31 March 2025
Fund names £ £ £ £
General funds:
General fund 18,905 4,735 23,640
ESU general 13,044 13,044
31,949 4,735 0 36,684
Designated funds:
Renovation fund Property renovation 41,183 - - 41,183
Active support fund Active support and fellowship 2,455 - - 2,455
Fete and fun day Fete and fund day 1,709 - - 1,709
ESU Octopus Scuba diving courses 643 423 - 1,066
ESU Shooting Group ESU 2,809 (150) - 2,659
ESU Black Sheep ESU 1,303 378 - 1,681
ESU Devil's Chimney ESU 3,284 (1,874) - 1,410
ESU Adders Tongue ESU 1,303 (757) - 546
ESU Bob's Dinosaurs (Closed
unit) ESU - - 0
ESU Enigma ESU 2,572 727 3,299
ESU Top Awards ESU - - 0
Watersports SASU SASU - 1,772 - 200 (1,972)
Sun Run/Malvern Challenge District activities 14,150 (434) 13,716
69,639 (1,887) 0 67,752
Restricted funds:
ESU training Provision of training course for ESU 500 - - 500
St George's Bursary Provision of uniform etc 648 - - 648
Provision of mental health training
Mental health training courses for volunteers 200 - - 200
1,348 - - 1,348
Total Funds 102,936 4,275 - 105,784
Transfers:
----- End of picture text -----

24

Cheltenham District Scout Council

Charity number

1021577

Financial Statements for the year ending 31 March 2025

Notes to the accounts (cont)

Note 12 Charity funds

Details of material funds held and movements during the PRIOR reporting period

----- Start of picture text -----
Purpose and Restrictions Fund balances Surplus/ Fund balances
31 March 2023 (deficit) Transfers 31 March 2024
Fund names £ £ £ £
General funds:
General fund 14,964 3,941 18,905
ESU general 13,044 13,044
28,008 3,941 0 31,949
Designated funds:
Renovation fund Property renovation 41,183 - - 41,183
Active support fund Active support and fellowship 2,455 - - 2,455
Fete and fun day Fete and fund day 1,709 - - 1,709
ESU Octopus Scuba diving courses 433 210 - 643
ESU Shooting Group ESU 2,902 (93) - 2,809
ESU Black Sheep ESU 1,724 (421) - 1,303
ESU Devil's Chimney ESU 2,676 608 - 3,284
ESU Adders Tongue ESU 868 435 - 1,303
ESU Bob's Dinosaurs (Closed
unit) ESU - - 0
ESU Enigma ESU 1,136 1,436 2,572
ESU Top Awards ESU - - 0
Watersports SASU SASU - (1,772) (1,772)
Sun Run/Malvern Challenge District activities 14,219 (69) 14,150
69,305 334 0 69,639
Restricted funds:
ESU training Provision of training course for ESU 500 - - 500
St George's Bursary Provision of uniform etc 648 - - 648
Provision of mental health training
Mental health training courses for volunteers 200 - - 200
1,348 - - 1,348
Total Funds 98,661 4,275 - 102,936
Transfers:
----- End of picture text -----

25