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2026-03-31-accounts

GREENFORD AND DISTRICT SCOUT COUNCIL

Charity Registration Number: 1046044

Trustees’ Annual Report for the year ended 31[st] March 2026

PRESIDENT: Vacant.

VICE PRESIDENTS: Mr P L Bicknell, Mr J F G Burton, Mr I D Chick JP, Mr B Cole, Mrs J A Cole (to 15[th] November 2025), Mr S Girling, Mrs H Hankins, Mr T Hankins, Mr G Holt (from 30[th] June 2025), Mr J A Hunter MBE (to 13[th] July 2025), Mr P Melvin, Ms C Muxlow (from 30[th] June 2025), Mr A K Norman, Mr S Pound.

TRUSTEES: Ex-Officio

District Lead Volunteer District Youth Lead

Name

Mr G Hunjan Miss V Shah (to 8[th] September 2025) Miss J Chick (from 8[th] September 2025)

TRUSTEES: Appointed

Chair Treasurer Trustees

Mr I D Chick (2025 for 2 years) Mr P G Melhuish (2025 for 1 year) Miss J Chick (to 8th September 2025) Mr R Fox (2025 for 1 year) Mr M Kiley (2025 for 1 year) Mrs M C Melhuish (2025 for 1 year) Mr A K Norman (2025 for 1 year) Mr B K Payne (2025 for 1 year) Mr H Shah (from 31st March 2026) Mr J Solanki (2025 for 1 year)

INDEPENDENT EXAMINER:

Mr P McLoughlin

BANKERS:

Santander UK plc, 2 Triton Square, Regent’s Place, London. NW1 3AN

District Registration Number with The Scout Association: 13806 Charity Registration Number: 1046044

Contact Name and Address: Mr P G Melhuish, 63 Pavilion Way, Ruislip, Middlesex. HA4 9JR Principal Address: R/O 111/113 Hill Rise, Greenford, Middlesex. UB6 8PE

Page 1

GREENFORD AND DISTRICT SCOUT COUNCIL

Charity Registration Number: 1046044

Trustees’ Annual Report for the year ended 31[st] March 2026

The purpose of Scouting

Scouting exists to actively engage and support young people in their personal development, empowering them to make a positive contribution to society.

The values of Scouting

As Scouts we are guided by these values:

Integrity - We act with integrity; we are honest, trustworthy and loyal.

Respect - We have self-respect and respect for others.

Care - We support others and take care of the world in which we live.

Belief - We explore our faiths, beliefs and attitudes.

Co-operation - We make a positive difference; we co-operate with others and make friends.

The Scout Method

Scouting takes place when young people, in partnership with adults, work together based on the values of Scouting and:

The Trustees confirm that the charity meets the Charity Commission’s Public Benefit criteria under both the advancement of education and the advancement of citizenship or community development headings.

Objectives and Activities

The aim of the District is that of The Scout Association both short and long term. The main objectives for the year have been to continue with the UK Scout Activity Programme and to support Groups. We will achieve this by providing as many resources as possible to encourage youth within our Scouting area.

Achievements and Performance

The District area covers Greenford, Northolt, Perivale, Southall and parts of Sudbury and Wembley consisting of 11 Groups and 5 Explorer Units where we have a youth membership of 625 covering Squirrel Scouts, Beaver Scouts, Cub Scouts, Scouts, Explorer Scouts and members of the Scout Network. In addition, there are a number of adults involved as leaders or administrators - all of whom give their services voluntarily.

Youth membership numbers have decreased by 28 this year.

Page 2

As a District, we participated in the Royal British Legion’s Remembrance Day service. The Beaver section had a Christmas trip to Hobbledown Heath Activity Park, a hike in Horsenden Hill, as well as a District Beaver Camp. The Cub section held a cross-country run, a football competition, as well as a Christmas outing to Gulliver’s World – Milton Keynes. The Scouts ran their annual Underground Wide Game, Scout pioneering weekend, as well as many other District events. Our 5 Explorer Scout Units attended several camps, hikes, as well as numerous activities. They also continued with The Young Leader Award and the “Duke of Edinburgh's Award” scheme, in addition to starting to achieve the Scout Top Awards. We have a growing Network Unit that has been regularly meeting and has signed up to attend events with other Network Units around the country. They are also working towards their “Duke of Edinburgh's Award” scheme as well as starting to achieve the Scout Top Awards.

District sections were awarded several grants from the Jack Petchey Foundation, supporting youth in London and Essex.

Southall Activity Centre had users from inside and outside the District including some “educational” Groups.

Grants were made to Groups to assist them with their Scouting activities including membership subscriptions to the Scout County and Headquarters.

Members of the District were recognised by The Scout Association for various Scouting awards. We were more than proud that one of our Adult Volunteers was selected to support/volunteer at the London Remembrance Day Parade as part of the Honour Guard.

The District has not incurred any expenditure during the year specifically to generate future income.

Financial Review

The District has controlled its spending and continues to do so. A review of the hire charges for both the Southall Activity Centre and District HQ was undertaken as overhead costs have increased.

The District Trustee Board received regular updates of the District’s cash and investments. In addition, the Finance sub-committee monitored the levels of bank balances and the interest rates received and has ensured a spread of investments and deposits to maximise the income whilst maintaining a low risk strategy.

All major expenditure was controlled by the District Trustees who discussed current and future projects.

The routine responsibilities of the District are financed through the hire of Southall Activity Centre plus the Scout shop surplus.

At the end of the year income reserves amounted to £692,774. The District’s policy on reserves is to hold sufficient funds readily available to support Groups, Leaders, Members and all premises for which we are responsible. The trustees believe the level of reserves is sufficient to support the charity for at least 12 months from the date of approval of the financial statements.

Plans for Future Periods

The District will continue focus efforts to attract more adult volunteers as the demand for them grows. The District will maintain its and Groups’ buildings as required. We will prepare for large scale District events with the intent to carry out another District camp in 2026/2027 financial year and look to prepare for the District's 100 year anniversary.

The future direction of the District is that of The Scout Association.

Page 3

Structure, Governance and Management

The District Scout Council complies with the detailed rules for the management of financial and operational risks mandated by the Policy, Organisation and Rules of The Scout Association. The Trustees actively monitor and review all risks which the charity faces and confirm that insurances are in place to mitigate against significant risks that might arise.

The District’s governing documents are those of The Scout Association. They consist of a Royal Charter, which in turn gives authority to the Bye Laws of the Association and the Policy, Organisation and Rules of the Scout Association.

The District is a trust established under the rules which are common to all Scouts. Trustees are appointed in accordance with the Policy, Organisation & Rules of The Scout Association.

The charity is managed by the Trustee Board, the members of which are the “Charity Trustees”. As charity trustees they are responsible for complying with legislation applicable to charities. This includes the registration, keeping proper accounts and making returns to the Charity Commission as appropriate.

The Trustee Board exists to support the Leadership Teams in meeting the responsibilities of their appointments and in supporting them to run high-quality and safe programs that give young people skills for life. The Trustee Board maintain appropriate governance policies and oversight.

The Trustee Board is responsible for carrying out its purposes for the public benefit, complying with the charity’s governing document and the law, and managing the charity’s resources responsibly.

The Trustee Board is responsible for ensuring the charity is well managed, risks are assessed and mitigated, buildings and equipment are in good order and everyone follows legal requirements and Scout Association Policy, Organisation & Rules. The Trustee Board consists of the Chair, Treasurer and up to 10 Trustees and meets 6 times a year. The Trustee Board is supported by a Board Administrator.

Trustees are drawn from all areas of Scouting and from outside the Movement.

All Trustees complete The Scout Association Trustee and mandatory learning within the first six months of joining the Trustee Board, they also complete other Scout Association mandatory learning periodically as required.

The Trustees, being the management personnel, are all volunteers without remuneration.

Page 4

Statement of Trustees’ Responsibilities

The trustees are responsible for preparing the Trustees’ Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice.)

The law applicable to charities in England & Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of the affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the Royal Charter. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by the trustees on 26[th] May 2026 and signed on their behalf by

Ian David Chick (Chair) ..............................................

Paul Graham Melhuish (Treasurer) ..............................................

Page 5

Independent Examiner’s Report to the Trustees of the GREENFORD AND DISTRICT SCOUT COUNCIL

Charity Registration Number: 1046044

I report to the trustees on my examination of the accounts of the Greenford and District Scout Council for the year ended 31[st] March 2026.

Responsibilities and basis of report

As the charity trustees of the Greenford and District Scout Council 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 Greenford and District Scout Council 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:

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.

Signed: ..................................................................................................

Name: Patrick Edward McLoughlin

Relevant professional qualification or membership of professional bodies:

Address: 22 Newnham Avenue, Eastcote, Ruislip, Middlesex. HA4 9RN

Date: 21[st] May 2026

Page 6

GREENFORD & DISTRICT SCOUT COUNCIL

(CHARITY REGISTRATION NO. 1046044)

Financial statements for the year ending 31st March 2026

Statement of financial activities
Note
3
Income
Donations
Charitable activities
Other trading activities
Investments
Total income
Expenditure
4
Fundraising costs
Charitable activities
Other
Total expenditure
Other recognised gains
(losses) on investment assets
Net movement in funds
Total funds brought forward
Total funds carried forward
2026
£
11,039
50,553
15,860
5,765
83,217
11,379
36,490
38,173
86,042
(18,950)
(21,775)
714,549
692,774
2025
£
8,560
40,300
18,110
5,963
72,933
13,140
44,379
39,307
96,826
(8,897)
(32,790)
747,339
714,549

All gains and losses arising in the year are included in the Statement of Financial Activities and arise from continuing activities.

Page 7

GREENFORD & DISTRICT SCOUT COUNCIL

(CHARITY REGISTRATION NO. 1046044)

Financial statements for the year ending 2026

Balance sheet
Note
Fixed assets
Tangible assets
5
Investments
6
Total fixed assets
Current assets
Stock
Debtors
7
Cash at bank and in hand
8
Total current assets
Creditors: amounts falling due
within one year
9
Net current assets
Total assets less current liabilities
Funds of the Charity
Unrestricted funds
2026
£
0
638,847
638,847
9,169
17,527
65,739
92,435
(38,508)
53,927
692,774
692,774
2025
£
4,920
652,233
657,153
11,769
18,156
71,514
101,439
(44,043)
57,396
714,549
714,549

The financial statements were approved and authorised for issue by the Trustees on 26th May 2026 and signed on their behalf by

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . I D Chick (Chair)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

P G Melhuish (Treasurer)

Page 8

GREENFORD & DISTRICT SCOUT COUNCIL

(CHARITY REGISTRATION NO. 1046044)

Notes to the accounts

Note 1 Basis of preparation

1.1 Basis of accounting

These accounts have been prepared under the historical cost convention,

modified to include investments at fair value in accordance with:

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

FRS 102 has been adopted in preparing these financial statements.

The trustees have assessed whether the use of going concern basis is appropriate. This includes whether there are any material uncertainties related to events or conditions that may cast significant doubt on the ability of the charity to continue as a going concern. This assessment is made in respect of a period of one year from the date of approval of the financial statements and the trustees have no material uncertainties about the charity’s ability to continue.

1.2 Change in basis of accounting

There has been no change to the accounting policies since last year.

1.3 Changes to previous accounts

No changes have been made to accounts for previous years.

Note 2 Accounting policies

INCOME

Recognition of incoming resources

These are included in the Statement of Financial Activities (SoFA) when:

Membership subscriptions

Memberships subscription collected on behalf of other parts of the Scout Movement are reported in the SoFA net of any amount paid out.

This is because these subscription are in effect held as agents before being paid out.

Incoming resources with related expenditure

Where incoming resources have related expenditure (as with fundraising) the incoming resources and related expenditure are reported gross in the SoFA.

Donations

Donations are only included in the SoFA when the charity has unconditional entitlement to the resources.

Tax reclaims on donations and gifts

Incoming resources from tax reclaims are included in the SoFA at the same time as the gift to which they relate.

Volunteer help

The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report.

Investment income

This is included in the accounts when receivable.

Investment gains and losses

Investments are stated at market value. Gains or losses on investments, whether realised or unrealised, are disclosed in the SoFA in the year in which they arise.

Page 9

GREENFORD & DISTRICT SCOUT COUNCIL

(CHARITY REGISTRATION NO. 1046044)

Notes to the accounts

Note 2 Accounting policies - continued

EXPENDITURE AND LIABILITIES

Liability recognition

Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources.

Governance costs

Include costs of the preparation and examination of statutory accounts, the costs of trustee meetings and cost of any legal advice to trustees on governance or constitutional matters.

Trustees remuneration

No trustee nor any persons connected with them received any remuneration in the current year or previous year.

Trustees reimbursed expenses

The total amount claimed and reimbursed in the year to 4 trustees amounted to £1,288 (2025 £1,989 to 4 trustees).

Staff costs

No staff were employed during the year. Key management personnel comprise the trustees.

Costs of generating income

Includes all costs associated with activities to raise funds for the Council.

Charitable activities expenditure

Relates to all activities carried out in furtherance of the aims and objectives of the Scouting movement.

Other resources expended

Includes all other costs incurred by the Council.

Taxation

No tax has been provided because the income of the Council is within the exemption granted by Section 505 of the Income and Corporation Taxes Act 1988.

ASSETS

Tangible fixed assets for use by charity

These are capitalised if they can be used for more than one year, and cost at least £1,000. They are valued at cost less depreciation.

Investments

Other investments are included at market value at the year end.

Stocks

These are valued at the lower of cost and net realisable value.

Debtors

The Council's debtors qualify as basic financial instruments under FRS 102. These are recognised at initial transaction value.

Cash at bank and in hand

Cash at bank and in hand includes cash in hand, deposits held at call with banks and other short term liquid investments with original maturities of three months or less.

Page 10

GREENFORD & DISTRICT SCOUT COUNCIL

(CHARITY REGISTRATION NO. 1046044)

Notes to the accounts

Note 3 Analysis of income

Donations
Membership subscriptions
Less: Membership subscriptions paid to County
Net membership subscriptions retained
Donations
Donations Minibuses
Donations Gift Aid
Charitable activities
Hire of Facilities
District Camp 2024
Sale of Minibus
Beaver Scouts
Cub Scouts
Scouts
Explorer Scouts
Young Leaders
Network Scouts
Other trading activities
District Shop
Southall Activity Centre
Investments
Bank Interest
Realised Gain on sale of investments
Investment Distributions
2026
£
43,438
(45,092)
(1,654)
6,852
2,960
2,881
11,039
21,998
0
10,750
2,505
1,901
850
11,677
0
872
50,553
15,818
42
15,860
201
0
5,564
5,765
2025
£
43,754
(44,991)
(1,237)
5,970
2,330
1,497
8,560
15,884
4,546
0
2,080
4,315
2,070
11,075
0
330
40,300
18,034
76
18,110
423
0
5,540
5,963

Page 11

GREENFORD & DISTRICT SCOUT COUNCIL

(CHARITY REGISTRATION NO. 1046044)

Notes to the accounts

Note 4 Analysis of Expenditure
Raising Funds
District Shop
Southall Activity Centre
Charitable activities
District Camp 2024
Leader Training
Scout Groups/Sections
Beaver Scouts
Cub Scouts
Scouts
Explorer Scouts
Young Leaders
Network Scouts
Scout Fellowship
Other
Buildings Insurance
Light, Heat & Water
Repair, Maintenance & Renewals
Depreciation Equipment
Minibuses Expenses
Postage, Telephone and Petrol
Stationery & Equipment
Tributes & Testimonials
Refreshments
Governance
Miscellaneus
2026
£
11,379
0
11,379
0
980
5,987
2,474
2,008
253
22,073
1,208
1,157
350
36,490
3,044
7,893
7,462
2,460
11,647
3,119
1,339
1,195
14
0
0
38,173
2025
£
13,140
0
13,140
11,486
200
3,141
2,285
4,201
2,438
19,624
890
114
0
44,379
2,935
5,167
5,754
14,700
5,459
3,704
1,359
191
38
0
0
39,307

Page 12

GREENFORD & DISTRICT SCOUT COUNCIL

(CHARITY REGISTRATION NO. 1046044)

Notes to the accounts

Note 5 Tangible fixed assets
5.1 Cost or valuation
Scouting equipment
Balance brought forward
Additions
Disposals
Balance carried forward
5.2 Accumulated depreciation
Depreciation is provided on the above assets at the following rates:
Basis
Rate
Scouting equipment
Balance brought forward
Depreciation charge for year
Disposals
Balance carried forward
5.3 Net book value
Brought forward
Carried forward
Note 6 Investment Assets
6.1 Fixed asset investments
Market value at beginning of year
Add: additions to investments at cost
Less: Disposal at carring value
(Less): net (loss) on revaluation
Market value at end of year
Historical cost at end of year
Analysis of investments
Investments held in common investment funds
All investments are listed on the London Stock Exchange.
6.4 Material investment holdings
FP CAF ESG Cautious Fund
CCLA COIF Charities Investment Fund
2026
£
64,255
0
(29,410)
34,845
Straight
line
25% - 50%
59,335
2,460
(26,950)
34,845
4,920
0
652,233
0
0
(13,386)
638,847
428,131
2026
6.2
Market Value
at year end
£
638,847
Market
Value
201,648
437,199
2025
£
64,255
0
0
64,255
Straight
line
25% - 50%
44,635
14,700
0
59,335
19,620
4,920
655,590
0
0
(3,357)
652,233
422,566
2026
6.3
Income from
investments
for the year
£
5,564

The District does not pay any investment management fees. The investments held are in funds which themselves suffer management charge deductions from the capital and income of the Fund.

Page 13

GREENFORD & DISTRICT SCOUT COUNCIL

(CHARITY REGISTRATION NO. 1046044)

Notes to the accounts

Note 7 Debtors and prepayments

Note 7 Debtors and prepayments
Debt due from Groups
Prepayments
Accrued Income
Note 8 Cash at bank and in hand
Bank current accounts
Bank deposit accounts
Cash in hand
Note 9 Creditors and accruals
Subscriptions
Other creditors
Accruals and deferred income
Deferred income at 1st April 2025
Released from previous years
Resources deferred in the year
Deferred income at 31st March 2026
2026
£
12,512
2,825
2,190
17,527
21,380
43,394
965
65,739
35,000
908
2,600
38,508
100
(100)
100
100
2025
£
12,512
4,229
1,415
18,156
17,090
53,219
1,205
71,514
35,425
7,508
1,110
44,043
100
0
0
100

Deferred income relates to monies received for use of facilities after the balance sheet date.

Page 14