18[th] St Albans Scout Group
Report and Accounts for the year ended 31 March 2025
Group/District Registration Number with Scout Association: 27987 Charity Registration Number: 1032693
18th St Albans Scout Group
Annual Report and Accounts for the year ended 31 March 2025
Contents
| Officers advisers and contact details: | 2 |
|---|---|
| Our troops: | 2 |
| Trustees Report | 3 |
| Governance, Structure and Management | 3 |
| Financial Review | 4 |
| Going concern and the future | 4 |
| Balance Sheet | 7 |
| Notes to the Financial Statements | 8 |
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18th St Albans Scout Group
Annual Report and Accounts for the year ended 31 March 2025
Officers advisers and contact details:
Victoria Magee (Chair) Charles Whitehead (Treasurer) Stephen Larkworthy Kathryn Hughes Sarah Burgess
Trustees: Victoria Magee (Chair) Charles Whitehead (Treasurer) Stephen Larkworthy Kathryn Hughes Sarah Burgess Bankers: Santander UK plc Contact details: website:
website: www.18th-stalbans.scout-group.org.uk email: info@18th-stalbans-scouts.org.uk
Our troops:
Our troops email addresses, and websites where available
Hall Heath Beavers
hall-heath-beavers@18th-stalbans-scouts.org.uk
Wick Wood Beavers wick-wood-beavers@18th-stalbans-scouts.org.uk
Douthwaite Cubs
douthwaite-cubs@18th-stalbans-scouts.org.uk
Homewood Cubs Cubs18thhomewood@googlemail.com
Aquila Scouts
scout.leader@aquila.18th-stalbans-scouts.org.uk - www.aquila.scout troop.org.uk
Tyler Scouts
tyler-scouts@18th-stalbans-scouts.org.uk www.tylerscouts.org.uk
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18th St Albans Scout Group
Annual Report and Accounts for the year ended 31 March 2025
Trustees Report
The Trustees are pleased to present their combined annual report and the accounts for the year ended 31 March 2025 which have been prepared in accordance with the accounting policies set out in the note to these accounts. The Trustees, and other administrative details are shown on page 2.
Governance, Structure and Management
Governance The 18th St Albans Scout Group is governed by a number of volunteer trustees who carry out various roles from Chair, secretary, treasurer and quartermaster to section leaders and other volunteers. The trustees meet bimonthly to discuss all matters pertaining to the group as well as holding an AGM annually where the accounts are reviewed and approved. The main duty of the trustees is to advance the purpose of the scouting as well as the enforce the policy of the Scout Association to safeguard the welfare of its members. Structure The group is split into six sections made up of: ● two scout troops (Aquila and Tyler) for children aged 10 ½ to 14, ● two cub packs (Homewood and Douthwaite) for children aged 8 to 10 ½ ● two beaver colonies (Wickwood and Hall Heath) for children aged 6 to 8. Leadership team Each section is run by section leaders, assistants and young leaders and is made up entirely of volunteers who enjoy running scout meetings, activities and camps! All adult leaders have training and a DBS check, and there is always one adult who is first aid qualified.
If you would like the opportunity to do something you’d never thought of doing, while having lots of fun and giving back to the community at the same time, please get in touch – we can always do with more volunteers! You don’t have to be an expert in all-things-scouting – the only essential ingredient is wanting to have fun scouting!
Purpose, Values, and the Scout Method
Purpose Scouting exists to actively engage and support young people in their personal development, empowering them to make a positive contribution to society. Values As scouts we are guided by these values:
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Integrity - we act with integrity; we are honest, trustworthy and loyal.
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Respect - we have self-respect and respect for others.
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● Care - we support others and take care of the world in which we live.
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Belief - we explore our faiths, beliefs and attitudes.
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Co-operation - we make a positive difference; we cooperate with others and make friends.
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18th St Albans Scout Group
Annual Report and Accounts for the year ended 31 March 2025
The Scout Method Scouting takes place when young people, in partnership with adults, work together based on the values of Scouting and
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enjoy what they are doing and have fun;
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take part in activities indoors and outdoors;
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learn by doing;
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share in spiritual reflection;
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take responsibility and make choices;
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undertake new and challenging activities; and
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make and live by their Promise.
Financial Review
Income Subscription income increased to £25,103 (2024: £22,859), reflecting higher fee rates introduced in previous years. Income from camping and other activities was stable reducing slightly to £14,753 (2024: £15,626) following a full programme of camping activities. Other income amounts to £800 (2024: £720), which is the annual fee for St Albans explorers for access to the scout hut facilities.
Expenditure Expenditure reduced to £30,658 (2024: £39,128) mainly as a result of reductions in: i) repairs and refurbishment £1,647 (2024: £4254) due to bringing cleaning in house via parent volunteers and discontinuing the monthly deep clean contract which started during covid, ii) there are no longer any depreciation costs (2024: £3,301) as a result of the scout hut having been fully depreciated in prior years iii) expenses and camping costs with costs amounting to £19,739 (2024: £22,305). Net income and The trustees note that the group operated at a net income of £2,389 (2024: deficit (£7,095)) cash balance as a result of the reduction in expenses noted above and despite an increase in the cost of capitation amounting to £10,706 (2024: £10,046) The group has a healthy cash balance of £50,985 (2024: £51,452) at the year end and accrued income of £13,689 in respect of gift aid receivable for the last five financial years, some of which has been received after the year end. Property lease The lease on the land where the Scout Hut is situated in the Wick expired in March 2025 and discussions are ongoing with St Albans District Council to renew. The current status is that the District Scouts are negotiating a standard form lease renewal for the 16[th] St Albans Scouts with St Albans District Council, following which, that standard form will be used for the renewal of the 18[th] St Albans lease. It is currently not known what rental terms will be applied to the lease, but early indications are that it may increase significantly from the current annual rent of £75 per annum. Restricted fund Previously, the charity maintained a fund for major building costs and classified it as a restricted fund. According to accounting policy 1(e), restricted funds are those arising from grants or donations made for a specific purpose, which can only be used for that purpose and where restrictions are stipulated by the donor or grantor. Upon review, the trustees determined that there are no third-party restrictions attached to this fund. Therefore, in line with policy 1(e) and as detailed in note 8, the fund has been reclassified as a designated fund within unrestricted funds. This means the balance previously held as a restricted fund for building purposes has been transferred to the unrestricted designated fund, ensuring the funds remain available for major building costs at the trustees’ discretion.
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18th St Albans Scout Group
Annual Report and Accounts for the year ended 31 March 2025
Going concern and the future
The group has a very healthy cash balance of £50,985 at March 2025. The cash balance at the date of this report is of a similar value. Notwithstanding that, the group is pleased to have returned to a break even status in FY25, it will continue to monitor income and expenses prudently in order to break even in future years. As a result, subscription fees were increased again in September 2025 from £60 to £65 per child per term to reflect the inflationary environment we continue to operate in. This should generate ~£2,500 per annum in additional subscriptions.
The trustees know of no reason why the charity would not be in a position to operate as a going concern in the 12 months from the date of these accounts being approved.
This report was approved by the Trustees. Signed on their behalf by:
Charles Whitehead Trustee and treasurer
2 November 2025
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18th St Albans Scout Group
Annual Report and Accounts for the year ended 31 March 2025
Independent Examiner's Report to the Trustees of the 18th St. Albans Scout Group
I report to the trustees on my examination of the accounts of the 18th St Albans Scout Group for the year ended 31 March 2025.
Responsibilities and basis of report
As the charity trustees of the 18th St Albans Scout Group you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the 18th St Albans Scouts Group accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the 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:
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accounting records were not kept in respect of the 18th St Albans Scout Group as required by section 130 of the Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the applicable requirements concerning the form and content 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 have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Nick Latham FCA
14 Churchill Road, St Albans, AL1 4HQ
2 November 2025
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18th St Albans Scout Group
Annual Report and Accounts for the year ended 31 March 2025
| Unrestricted Restricted Total Total Funds Funds Funds Funds 2025 2024 Notes £ £ £ £ |
|
|---|---|
| Income: Membership income: Subscriptions less: capitation paid |
25,103 - 25,103 22,859 (10,706) - (10,706) (10,046) |
| Donations and grants Gift Aid Investment income: bank interest Camping and Activities fees Other income |
14,397 - 14,397 12,813 - - - 30 2,857 - 2,857 2.625 240 - 240 219 14,753 - 14,753 15,626 800 - 800 720 |
| Total Income Expenditure: Premises Equipment Section activities and expenses |
33,047 - 33,047 32,033 |
| 2 (4,929) - (4,929) (10,689) 3 (440) - (440) (873) 4 (25,289) - (25,289) (27,566) |
|
| Total expenditure | (30,658) - (30,658) (39,128) |
| Net Income/(Expenditure) before transfers Transfers between funds |
2,389 - 2,389 (7,095) 8 45,056 (45,056) - - |
| Net movement in funds for the year Total Funds brought forward |
47,445 (45,056) 2,389 (7,095) 17,229 45,056 62,285 69,380 |
| Total funds carried forward | 64,674 - 64,674 62,285 |
The notes on pages 8 to 11 form part of these accounts.
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18th St Albans Scout Group
Annual Report and Accounts for the year ended 31 March 2025
Balance Sheet
| Total | Total | ||
|---|---|---|---|
| Notes | 2025 | 2024 | |
| £ | £ | ||
| Fixed assets | |||
| Buildings | 6 | - | - |
| - | - | ||
| Current Assets | |||
| Debtors and accrued income | 7 | 13,689 | 10,833 |
| Cash at bank and in hand: | |||
| Bank deposit accounts | 23,192 | 22,952 | |
| Bank current accounts | 27,793 | 28,500 | |
| 50,985 | 51,452 | ||
| Net Current Assets | 64,674 | 62,285 | |
| Total Assets | 64,674 | 62,285 | |
| Funds | 8 | ||
| Unrestricted: General Fund | 64,674 | 17,229 | |
| Restricted funds: | |||
| Building fund | - | 45,056 | |
| Total Funds | 64,674 | 62,285 |
Approved by the Trustees and signed on their behalf by:
Charles Whitehead Treasurer
2 November 2025
The notes on pages 8 to 11 form part of these accounts
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18th St Albans Scout Group
Annual Report and Accounts for the year ended 31 March 2025
Notes to the Financial Statements
1. Accounting Policies
a) Basis of preparation
These accounts have been drawn up on an accruals basis, which is consistent with the previous year.
b) Basis of accounting
These accounts have been prepared under the historical cost convention in accordance with applicable accounting standards and the Statement of Recommended Practice "Accounting by Charities".
c) Depreciation
Provision for depreciation of fixed assets held for use by the charity is made at annual rates calculated to spread the cost (less anticipated residual disposal value) of each asset evenly over its expected useful life.
The depreciation rates currently in use are at the following rates:
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Buildings: 4% per annum on a straight-line basis to reflect the 25 year lease
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Equipment is written off in the year in which it is purchased
d) Government Grants
Income from Government grants, including local authorities, is recognised in the period for which they are received.
e) Fund accounting
Funds held by the charity are either:
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Unrestricted funds - these are funds which can be used in accordance with the charitable objects at the discretion of the trustee.
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Designated funds are unrestricted funds set aside at the discretion of the trustees for specific purposes.
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Restricted funds - these funds, which arise from grants or donations made for a specific purpose, can only be used for that particular purpose within the objects of the charity. Restrictions arise when stipulated by the donor or grantor or where funds are raised for a specified purpose. The balances of the funds represent the unspent balances.
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18th St Albans Scout Group
Annual Report and Accounts for the year ended 31 March 2025
2. Premises
| 2. Premises | ||||
|---|---|---|---|---|
Unrestricted |
Restricted | 2025 | 2024 | |
| £ | £ | £ | £ | |
| Rent | 75 | - | 75 | 75 |
| Water Rates | 519 | - | 519 | 451 |
| Light & Heat | 1,656 | - | 1,656 | 1,656 |
| General Insurance (inc premises) | 1,032 | - | 1,032 | 952 |
| Repairs & Refurbishment | 1,647 | - | 1,647 | 4,254 |
| Depreciation | - | - | - | 3,301 |
| 4,929 | - | 4,929 | 10,689 |
3. Equipment
Unrestricted |
Restricted | 2025 | 2024 | |
|---|---|---|---|---|
£ |
£ | £ | £ | |
| Insurance | 338 | - | 338 | 322 |
| Repairs and renewals | 102 | - | 102 | 551 |
440 |
- | 440 | 873 |
4. Section activities and expenses
| Unrestricted | Restricted | 2025 | 2024 | |
|---|---|---|---|---|
| £ | £ | £ | £ | |
| Expenses | 4,269 | - | 4,269 | 7,856 |
| Camping costs | 16,308 | - | 16,308 | 14,449 |
| Scout shop | 1,019 | - | 1,019 | 2,620 |
| Other activities | 3,693 | - | 3,693 | 2,641 |
| 25,289 | - | 25,289 | 27,566 |
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18th St Albans Scout Group
Annual Report and Accounts for the year ended 31 March 2025
5. Staff and trustee costs
There were no staff; all services received are provided by volunteers. No Trustee received any remuneration for this year and no relevant expenses were reimbursed to Trustees for this year.
6. Fixed Assets : buildings
| Brought forward | Movements | Net | 2024 | |
|---|---|---|---|---|
| £ | £ | £ | ||
| Cost | 82,303 | - | 82,303 | 82,303 |
| Depreciation | (82,303) | - | (82,303) | (82,303) |
| Net book value | - | - | - | - |
Buildings comprise the Scout Hut on leasehold land in the Wick which expired in March 2025. The lease renewal is under negotiation with St Albans District Council
7. Debtors
The amounts included in debtors is accrued income in respect of Gift Aid receivable for the last five financial years; £1,899 relating to the earlier years was received after the year end
8. Movements In Funds
| 1 April 2024 | Income | Expenditure | Transfers | 31 March 2025 | |
|---|---|---|---|---|---|
| Unrestricted funds: | |||||
| General fund | 17,229 | 33,047 | (29,011) | (4,000) | 17,265 |
| Designated fund re building | - | (1,647) | (49,056) | 47,409 | |
| Total unrestricted funds | 17,229 | 33,047 | (30,658) | 45,056 | 64,674 |
| Restricted fund re Building | 45,056 | - | - | (45,056) | - |
| Total funds | 62,285 | 33,047 | (30,658) | - | 64,674 |
The charity built a fund for major building costs, previously treated as restricted. As there are no third-party restrictions, in line with policy 1(e), this is now classified as a designated fund and has been transferred to the unrestricted designated fund.
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