2025-03-31-accounts

ANNUAL REPORT FOR 1[ST] APRIL 2024 TO 31[ST] MARCH 2025

CHARITY NO: 1119788

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TABLE OF CONTENTS

CONTENTS

Reference & Administration ............................................................................................................................................................... 4 Charity Name ............................................................................................................................................................................... 4 Registration Number ................................................................................................................................................................... 4 Trustee Members for the period ................................................................................................................................................ 4 District Team ................................................................................................................................................................................ 5 Groups ........................................................................................................................................................................................... 5 Strcture, Governance & Management ................................................................................................................................................ 8 General .......................................................................................................................................................................................... 8 Management ................................................................................................................................................................................ 8 Responsibilities ............................................................................................................................................................................ 8 Risk & Internal Control ........................................................................................................................................................................ 9 General .......................................................................................................................................................................................... 9 Building & equipment risk .......................................................................................................................................................... 9 Injuries to members ..................................................................................................................................................................... 9 Reduced income ........................................................................................................................................................................... 9 Reduction in leaders & adult volunteers .................................................................................................................................. 9 Reduction in youth members ..................................................................................................................................................... 9 Our mission ................................................................................................................................................................................. 10 Values .......................................................................................................................................................................................... 10 Why is Scouting needed today? .............................................................................................................................................. 10 Our vision for 2025/26 ............................................................................................................................................................. 10 Our objectives ............................................................................................................................................................................ 10 District Lead Volunteers Annual Report ........................................................................................................................................... 11 Public Benefits Statement ................................................................................................................................................................. 12 Financial Review ............................................................................................................................................................................... 12 Reserves Policy .......................................................................................................................................................................... 12 Investment Policy ...................................................................................................................................................................... 12 Treasurers Report ...................................................................................................................................................................... 12 Trial Balance 2024-2025 ................................................................................................................................................................... 15 Profit and Loss................................................................................................................................................................................... 16

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Balance SheET ................................................................................................................................................................................... 17 Independent Examiner Report .......................................................................................................................................................... 18 Waltham Forest Scout District ................................................................................................................................................ 18 Respective responsibilities of Trustees and Examiner ........................................................................................................ 18 Basis of Independent Examiner's report ................................................................................................................................ 19 Exemption from Disclosures ............................................................................................................................................................. 19 Fund Held as Custodian Trustees on Behalf of Others ..................................................................................................................... 19 Appendix – Bulwer Road H Q Valuation ........................................................................................................................................... 20

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REFERENCE & ADMINISTRATION

CHARITY NAME

Waltham Forest Scout District

REGISTRATION NUMBER

1119788

Principal Address

C/O District Commissioner: Paul Symons, 73 Lynmouth Avenue, Enfield, Middx, EN1 2LS

TRUSTEE MEMBERS FOR THE PERIOD

TRUSTEE MEMBERS FOR THE PERIOD	TRUSTEE MEMBERS FOR THE PERIOD	TRUSTEE MEMBERS FOR THE PERIOD
Trustee Name	Position	Meetings Attended (since last AGM)
Mark Miller	District Chair (since 10/9/2023)	80%
Teddy Edwards	District Treasurer (since 24/07/2018)	100%
Paul Symons	District Commissioner (since 09/10/2019)	100%
Jay Janny-Brewster	District Youth Commissioner (since 08/03/24)	60%
Alan Towler	Elected Member (since 11/01/2020)	60%
Chris Harrison	Elected Member (since 11/01/2020)	85%
Zuzana Khan	Elected Member (since 12/09/2022)	60%
William Hurlock	DC Nominated Member (10/09/2023)	100%
James Billingham	Co-Opted Member from 12/05/25	100%

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DISTRICT TEAM

The District is led by the District Lead Volunteer, the following roles are part of the ‘District Team’.

Name	Position	Dates acted
Paul Symons	District Lead Volunteer	08/10/2019 – Present
Mark Miller	District Chair	10/09/2023 – Present
Jay Janny-Brewster	District Youth Commissioner	08/03/24 - Present
Thomas Smith	14-24 Team Lead	26/01/24 - present
Dan Townsend	Programme Scouts Sub Team Lead	08/10/2019 – Present
Vacant	Programme Cubs Sub Team Lead
Sara-Jane Edwards	Programme Beavers Sub Team Lead	08/10/2019 – Present
Sam Gash	Programme Squirrels Sub Team Lead	24/10/2022 - Present
Ian Langbridge	Programme Activities Sub Team Lead	30/09/2022 - Present
Lesley Walker	Support Team Active Support Team Lead	08/10/2019 – Present

GROUPS

There are 17 Scout Groups in the District. Each is managed by a Group Lead Volunteer (GLV) and will consist of none or more Squirrel Dreys, Beaver Colonies, Cub Packs, and Scout Troops. The District runs Seven Explorer Units.

Group	Address
1st Higham’s Park	All Saints Church Hall, Church Ave, Higham's Park, E4 9QD
1st Leyton	Grange Park United Reformed Church Hall, Grange Park Road, Leyton,
	E10 5EP
1st Waltham Forest South-Noor Ul	Noor ul Islam Primary School, 135 Dawlish Road, Leyton, E10 6QW
Islam Scout Group

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Group	Address
2nd Leytonstone	Ken Fuller Hall, 104 – 110 Malvern Road, Leytonstone,
	E11 3DL
3rd Leytonstone	Cann Hall Deen & Education Trust, 145 Cann Hall Road, London E11
	3NJ
5th Walthamstow (St. John's)	St Johns Church Hall, Brookscroft Road, Walthamstow,
	E17 4LH
7th Walthamstow	Pathfinder Lodge, 1 Stephenson Road, Walthamstow,
	E17 7LE
10th Chingford	St Francis Hall, Hawkswood Crescent, Chingford,
	E4 7UH
10th Leyton	Harvey Hall, Ive Farm Lane, Off Church Road, Leyton,
	E10 5LX
14th Walthamstow	205 Wood Street, Walthamstow, E17 3NU
15th Chingford	40A Whitehall Gardens, Chingford, E4 6EH
21st Walthamstow Winchester Road	Winchester Road Methodist Church, Winchester Road,
	Higham's Park, E4 9JP
23rd Chingford	24 Baily Close, Chingford, E4 9HG
30th Walthamstow - Al-Fath Scout	Wadham Lodge Sports Center, Kitchener Road,
Group	Walthamstow, E17 4LL
31st Walthamstow	Walthamstow School for Girls, Church Hill, Walthamstow, E17 9RZ
32nd Chingford	St Teresa’s Hall, Station Road, Chingford, E4 7EN
37th Chingford (SS Peter & Paul)	Beavers & Cubs: All Saints (Old Church), Old Church Road, Chingford, E4
	8BU
	Scouts: Peter & Paul Parish Church, The Green, Chingford, E4 7EN

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Explorer Unit	Address
Al-Ghazali ESU	Walthamstow School for Girls, Church Hill, Walthamstow, E17 9RZ
Basilisks ESU	Wingrove Hall, Beech Hall Road, London, E4 9NT
Longhorn ESU	40A Whitehall Gardens, Chingford, E4 6EH
Malahayati ESU	Walthamstow School for Girls, Church Hill, Walthamstow, E17 9RZ
Phoenix ESU	St Francis Hall, Hawkswood Crescent, Chingford, E4 7UH
Raptors ESU	24 Baily Close, Chingford, E4 9HG
Sloths ESU	205 Wood Street, Walthamstow, E17 3NU

Properties

Properties
Name	Address	Notes
Bulwer Road	77a Bulwer Road Leyton E11 1DD	Freehold (see note 1)
Danemead Camp Site	Cock Lane, Broxbourne Common, Broxbourne Hartfordshire EN1 8GG	25% share (£4,250)
Wingrove Hall	Beech Hall Road, London E4 9NT	Lease Waltham Forest

Note 1 – Bulwer Road

Please see appendix 1 for the valuation of Bulwer Road HQ from page 20

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STRCTURE, GOVERNANCE & MANAGEMENT

GENERAL

Waltham Forest District Scout Council is a registered charity under the umbrella of The Scouts. It operates within the rules laid down in the Policy, Organisation and Rules of The Scouts.

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

The Trustees are appointed in accordance with the Policy, Organisation and Rules of The Scouts.

MANAGEMENT

The District is managed by the District Board of Trustees, the members of which are the ‘Charity Trustees’ of the Scout District which is an educational charity. As Charity Trustees they are responsible for complying with legislation applicable to charities. This includes registration, keeping proper accounts and making returns to the Charity Commission as appropriate.

The Board of Trustees consists of the two independent representatives being the Chair and Treasurer together with Elected, Coopted and Ex-Officio members. Meetings are normally bi-monthly

Members of the Board of Trustees complete 'Essential Information for Trustee Board Members’, GDPR, Safety and Safeguarding training within the first five months of joining the Board of Trustees.

RESPONSIBILITIES

This District Board of Trustees exists to support the District’s Leaders in meeting their responsibilities and are responsible for:

• The maintenance of District property.

• The raising of funds and the administration of District finance.

• The insurance of persons, property and equipment.

• District public occasions.

• Assisting in the recruitment of leaders and other adult support.

• Appointing any sub committees that may be required.

• Appointing District Administrators and Advisors other than those who are elected.

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RISK & INTERNAL CONTROL

GENERAL

The District has in place systems of internal controls that are designed to provide reasonable assurance against material mismanagement or loss, these include two signatories for all payments and a comprehensive insurance policy to ensure that insurable risks are covered. The Board of Trustees has identified the major risks to which they believe the District is exposed, these have been reviewed, and systems have been established to mitigate against them. The main areas of concern that have been identified are:

BUILDING & EQUIPMENT RISK

Damage to buildings, property and equipment. The District would request the use of buildings, property and equipment from neighbouring organisations such as the church, community centres and other Scout Districts. Similar reciprocal arrangements exist with these organisations. The District has sufficient buildings and contents insurance in place to mitigate against permanent loss.

INJURIES TO MEMBERS

Injury to leaders, helpers, supporters and members. The District, through membership fees contributes to The Scouts national accident insurance policy. Risk Assessments are undertaken before all activities. The District has insurance for non-member adults helping with District activities.

REDUCED INCOME

Reduced income from fund raising. The District is primarily reliant upon income from subscriptions and fundraising. The District does hold a reserve to ensure the continuity of activities should there be a major reduction in income. The Committee could raise the value of subscriptions to increase the income to the District on an ongoing basis or a temporary basis.

REDUCTION IN LEADERS & ADULT VOLUNTEERS

Reduction or loss of leaders. The District is totally reliant upon volunteers to run and administer the activities of the District. If there was a reduction in the number of leaders to an unacceptable level in a particular section or the District then there would have to be a contraction, consolidation or closure of a section. In the worst-case scenario, the complete closure of the District. Recruitment and retention are closely monitored in the District and the Team put in place appropriate support if numbers are low.

REDUCTION IN YOUTH MEMBERS

Reduction or loss of members. The District provides activities for young people aged 6 to 18 and young adults aged 18-25. If there was a reduction in membership in a particular section or the District as whole then there would have to be a contraction, consolidation or closure of a section. In the worst-case scenario, the complete closure of the District. Recruitment and retention are closely monitored in the District and the Team put in place appropriate support if numbers are low.

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OBJECTIVES

OUR MISSION

Scouting actively engages and supports young people in their personal development, empowering them to make a positive contribution to society.

VALUES

As Scouts we are guided by these values:

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

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

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

Cooperation : We make a positive difference; we cooperate with others and make friends.

Belief : We explore our faiths, beliefs and attitudes.

WHY IS SCOUTING NEEDED TODAY?

We are equipped to meet the needs of young people and society...

• …across divided communities Scouts brings people together. We offer shared experiences and a place to meet those of different backgrounds, promoting mutual understanding and building friendships.

• …in a time of uncertainty Scouts helps young people develop the values, self-belief and belief in others that will help them become confident, active citizens. We offer a place to belong, skills to succeed and are optimistic about the future.

• …when there is a lack of community engagement Scouts gives young people opportunities to improve the lives of those around them, taking positive social action in their local, national and international communities.

• …in an age of increased competition Scouts develops skills for life; the character, practical and employability skills that young people will carry with them into adulthood, helping them to succeed.

OUR VISION FOR 2025/26

As part of a national movement, we will have prepared more young people with skills for life, supported by amazing leaders who deliver an inspiring program.

OUR OBJECTIVES

We want to…

• …grow. We believe Scouts changes lives so we want to give every young person in Waltham Forest the opportunity to join.

• …become more inclusive. Everyone, regardless of their background, should be able to participate in Scouts.

• …be more youth shaped. Every young person should be shaping their experience and developing their leadership potential.

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• …impact our communities. Through social action, Scouts makes a difference not just to the individual but to whole communities.

Within our District we aim to:

• Ensure we are a resilient charity, responding to our external environment

• Network with a range of stakeholders to the benefit of young people

• Provide District support to adult Scout volunteers in Waltham Forest

• Provide District activities for young people to complement the activities provided by Groups and Units

• Review, maintain and use our buildings to support activities for young people in our Borough

• Increase and diversify our restricted and unrestricted income so we continue to meet the needs of young people

DISTRICT LEAD VOLUNTEERS ANNUAL REPORT

This Annual Report is my last as District Lead Volunteer (formally known as District Commissioner) for Waltham Forest District. I would like to thank everyone in the District for their support over the last, nearly, six years.

Once again, this year the census showed that we have continued to grow with 1275 young people enjoying what we have to offer week by week. From what I understand we are bucking the national trend by a good way so well done to everyone.

We do, however, continue to have big waiting lists at most Groups and we should try and fix that if we can. To help we opened a new Group in Leytonstone (3[rd] Leytonstone) and are working, with the HQ Growth Team, on a possible new Group in the Higham Hill area.

We have also opened several new Explorer Units this year. We now have seven which is great as we were previously lacking in this age range.

On the nights away front. In 2024 we logged 163 nights away. Hopefully we will exceed that this year.

Mandatory learning continues to be an issue, and I thank everyone who has done theirs in a timely manner.

Paul Symons

District Lead Volunteer

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PUBLIC BENEFITS STATEMENT

The District meets the Charity Commission's public benefit criteria under both the advancement of education and the advancement of citizenship or community development headings.

FINANCIAL REVIEW

RESERVES POLICY

The District's policy on reserves is to hold sufficient resources to continue the charitable activities of the District should income and fundraising activities fall short. The District Executive Committee considers that the District should hold a sum equivalent to 6 months running costs in reserves.

The District held reserves of £355,323 (2023-4 £209,088) at the balance sheet date. This is above the level required for operating expenses.

INVESTMENT POLICY

The District does not have sufficient funds to invest in longer term investments. The District has therefore adopted a risk averse strategy to the investment of its funds. All funds are held in cash using only mainstream banks.

TREASURERS REPORT

The accounts below are for the period 1 April 2024 to 31 March 2025.

1: Accounting Policies

Basis of preparing the financial statements –

The financial statement of the charity, which is a public benefit entity under FRS 102, has been prepared in accordance with the Charity SORP (FRS 102) ‘Accounting & Reporting by Charities Statement of Recommended Practice applicable to Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK & Republic of Ireland (FRS 102). Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK & Republic of Ireland’ & the Charities Act 2011. The Financial Statements have been prepared under the historical cost convention.

The main change this year Accounts is that the District Executive agreed to move out the Explorer Units from the balance sheet and most of these are now reported under the Section Group accounts. Even though this is a District unit’s it was always reported as a zero balance on the P & L and only the funds was recorded on the Balance sheet. There was eight unit last year one of which has now closed leaving the seven units.

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The accounts have been prepared on an Accrual accounting methodology to give a true & fair view of their financial activities & financial position.

Income –

All Income comes from Membership subscriptions, Income from hire of the properties and activities, and this year from Government/Local Council Grants.

Expenditure –

Expenses are recognised has been classified under headings that aggregate all cost related to the category.

Taxation –

The Charity is exempt from tax on its charitable activities.

Fund Accounting –

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for restricted purposes within the object of the charity.

Restrictions arise when specified by the donor or when funds are raised for restricted purposes. Further explanation of the nature & purpose of each fund is included in the notes top the financial statements.

Going Concern –

The Charity has sufficient funds to meet its financial obligations for the period of at least 12 months from the date of approval of these financial statements.

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2: Financial Review

INCOME -

Membership Subscription – was £4,691 (2024/25) compared with £4,224 (2023/24)

Donations - £1,439 relates to the closer of Leyton Tigers ESU unit in April 2024. WE donated £300 to Active Support for all the help they have given the district over the last few years. £278 was handed in from a former DC to the Current DLV.

Grants - £14,000 Grants is from the Scout Association for starting up new groups/Units split between four new sections

• a) 3[rd] Leytonstone c) Malahayati Boys ESU

• b) Malahayati Girls ESU d) Al-Ghazali ESU

All these need to have the money transfer into District before going to the individual bank accounts for this sections @ £3,500 each

Expenditure –

General – The District had purchase to Defibrillators one for Bulwer Road and the Other for Wingrove Hall cost £1,328

Bulwer Road – Last year reported that we were trying to establish the ownership of this site using Amelia Haye Partner of Jefferies Essex LLP, I am glad to state that this was completed in May 2024. For this to be entered on to the Balance sheet we need to get an up to day valuation which was done by BNP Paribas Real Estate at a cost of £3k.

The Valuation, which is in the Appendix, came out at £150,000 which is now processed on the Balance as an asset.

Other expense continues the rebuilding of the hall this year was £9k all other expenditure is in line. Areas to improve is to look at the Electric contract to move from standard tariff to a contact as we now don’t own the Boat House or Mally.

Boat Hose – As Stated the Boat House was handed back to City of London Corporation last summer. All the equipment needed to be removed, and we give the Kayaks to Thriftwood Scout Centre who was generous to pay £2k for the equipment.

Michael Mallison Scout Centre – Even though this was handed back to Waltham Forest Council in November 2023

the Council is now seeking compensation for the demolition of the building and the removal of three shipping continents. Therefore, I have put in a provision of £1.5k as we are still disputing the case with the authorises.

Gang Show – We don’t have a separate line for Gang show on our annual report. The show scenery and customs are stored at County Head Quarters in Grants Hill. The Country have asked for the stores back as the show has not been running for a few years. We paid out £480 for a skip processed under Mally section on the P & L Waste removal. The Bank Account will be closed 2025/2026 and removed from the balance sheet to District Funds.

Wingrove Hall – The revenue stream is showing improvements as this year revenue increase to £19.2k from last years, £15.7k the introduction of Grange rental has also added to the revenue steam £1.6k last year.

The high cost of waste is due two invoices of £1,128 & £1,393 were for skips for clear outs building.

The section made a credit contribution of £9.5k to district funds.

Other – Bank Interest was £2.1k last year compared with £346 last year

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TRIAL BALANCE 2024-2025

The District made a loss of £3,177 in 2024-25 compared with a profit of £16,168 2023/24

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PROFIT AND LOSS

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BALANCE SHEET

The above balance sheet & accompanying Income & Expenditure account were approved

by the Trustees on:

Chairs signature:

Mark Miller

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INDEPENDENT EXAMINER REPORT

WALTHAM FOREST SCOUT DISTRICT

I report on the accounts of the Waltham Forest Scout District (“The District”) for the period ending 31st March 2025. Which comprise the Statement of Financial Activities, the Balance Sheet and related notes set out on pages 15-17.

This report is made solely to the trustees in accordance with Section 145 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 District and the District’s trustees for my examination work.

RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND EXAMINER

The District’s trustees are responsible for the preparation of the accounts. They consider that an audit is not required for this period (under Section 144 of the Charities Act 2011 (the Charities Act)) and that an independent examination is needed.

It is my responsibility to:

• Examine the accounts (under Section 145 of the Charities Act).

• To follow the procedures laid down in the General Directions given by the Charity Commissioners (under Section 145(5)(b) of the Charities Act); and

• To state whether particular matters have come to my attention.

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BASIS OF INDEPENDENT EXAMINER'S REPORT

My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by The District and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking 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.

In connection with my examination, no matter has come to my attention

1. which gives me reasonable cause to believe that in, any material respect, the requirements

2. To keep accounting records in accordance with Section 130 of the Charities Act

3. To prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act have not been met; or

4. To which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Name: Colin Batsford FCA

Address: 85 Mapleton Crescent, Enfield, EN3 5RD Date:

EXEMPTION FROM DISCLOSURES

No Names have been withheld or omitted from the Trustees Annual Report

FUND HELD AS CUSTODIAN TRUSTEES ON BEHALF OF OTHERS

Waltham Forest District Scouts does not hold any funds as custodian trustees.

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APPENDIX – BULWER ROAD H Q VALUATION

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