1
## **ITCHEN DISTRICT SCOUTS**
## **TRUSTEE’S REPORT AND STATEMENT OF ACCOUNTS**
**FOR THE YEAR ENDED 31 MARCH 2026**
**Registered Charity Number: 1212203**
2
## **CONTENTS**
|Trustees' Report
3-7|
|---|
|Independent Examiner’s Report 8-9|
|Statement of Financial Activities 10|
|Balance Sheet
11|
|Notes
12-19|
3
## **Trustees' Report for the year ended 31 March 2026**
## **Charity Trustees who manage the Charity**
## **Trustee Name Office**
1 Adrian Mori Chairman – elected 31 March 2025 2 Andrew Hiscock District Lead Volunteer – ex-official 3 Eric Gerrey Treasurer – elected 31 March 2025 4 Neil O’Sullivan Deputy District Lead Volunteer elected 31 March 2025 5 Richard Rex Deputy District Lead volunteer Elected 31 March 2025 6 David Chard Elected Member – elected 31 March 2025 7 Malcolm Thornton Elected Member – elected 31 March 2025 8 David Thompson Elected Member – elected 31 March 2025 9 Emily Viney Elected Member – elected 31 March 2025 10 Michael Doncom District Youth Lead Volunteer – ex-official
## **Minute Taker** – Michelle Doncom
The Trustees present their report and financial statements of the charity for the period ended 31[st] March 2026. The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the Charity’s trust deed, the Charities Act 2011 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland published on 16[th] July 2016.
## **Structure, Governance and Management**
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 governed by a trust deed dated 15 December 1981 and is registered under the Charities Act 2011, registration number 1212203. The trust is established under the rules, which are common to all Scouts.
The Trustees are appointed in accordance with the Policy, Organisation and Rules of The Scout Association. The District is governed by the District Scout Council, and receive nominations for the District Trustee Board, whose members are the ‘Charity Trustees’ of the Scout District which is an educational charity. The District Trustee Board is responsible for the governance of the charity, and is accountable to the District Scout Council. This includes the registration, keeping proper accounts and making returns to the Charity Commission as appropriate. The District Scout Council has no trustee responsibilities.
4
The District was formed by the merging of the existing Itchen South and Itchen North Districts on the 31 March 2025. This successful merger was due to the hard work of the Trustees and District Team from both Districts.
The elected members area able to stand for an initial three year period, and then are re-elected at the AGM. There is a time limit to which they are able to stand of nine years.
## **Risk and Internal Control**
The Trustee Board has identified the major risks to which they believe the District is exposed, these are regularly reviewed and systems have been established to mitigate risks. The main areas of concern are:
- Damage to buildings, property and equipment: The District would request the use of buildings, property and equipment from neighboring organisations such as the Local Authority and other Scout Districts. The District has sufficient buildings and contents insurance in place to mitigate permanent loss.
- Injury to leaders, helpers, supporters and members: The District through the membership fees contributes to the Scout Associations national accident insurance policy. Risk Assessments are undertaken before all activities.
- 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, either temporarily or permanently.
- Reduction or loss of leaders: The District is totally reliant upon volunteers to run and administer the activities of the District, and to market, administer and develop the campsite and activity centre. If there were a reduction in the number of leaders to an unacceptable level in a particular section or the District as a whole then there would have to be a contraction, consolidation or closure of a section. The worst-case scenario would be the complete closure of the District.
- Reduction or loss of members: The District provides activities for young people aged 6 to 18. If there were 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. The worst-case scenario would be the complete closure of the District.
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 comprehensive insurance policies to ensure that insurable risks are covered.
5
## **Objectives and Activities**
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 method of achieving the aim of the Scout Association is by providing an enjoyable and attractive scheme of progressive training, based on the Scout Promise and Law and guided by adult leadership.
The main activities in relation to these objectives are the provision of camping and activity facilities at Cricket Activity Centre within Manor Farm Country Park and the provision of services to the various Scout Groups within the District. The District provides subsidised activities and training, gives grants to members for overseas expeditions and assists in cases of hardship. The District also has self-funding activities including Mountaineering Team (ISMT), Active Support Unit, which holds a District event each year – “Reef”, Explorers Scouts, Canoe Centre, Roverang Show, Footlights/Hedge End Gang Show and the 2[nd] Cricket Scouts.
## **Public Benefit 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.
## **Achievements and Performance**
The District continues to assist Groups with funding for foreign trips to give young people experiences they would not normally gain within the context of Scouting. We have agreed a new 30-year Lease with Hampshire County Council for the site at Cricket Camp.
## **Financial Review**
The principal sources of funds in the period were Scout membership subscriptions. The principal expenditure in the year was membership subscriptions to the Scout Association, activity centre and campsite running costs, and general administration expenses. Income was also received for the use of Pax Hall from the Southampton Amateur Boxing Club, renting of the District HQ to Monty’s Community Bike Club, and the renting out of the District Training Centre. The total funds show net outgoing resources of £1,252 in the year. The unrestricted funds show net outgoing of resources of £2,046 in the year.
The District Headquarters have been leased to “Monty’s Community Hub”, a local charitable organisation, which will use the premises for repairing bikes. It is also used by the Itchen & District Roverang Show for the storage of costumes and equipment in four self contained containers on the site.
6
## **Reserves Policy**
The Trustees have established a policy whereby unrestricted funds are not committed or invested in intangible fixed assets. The “free reserves” held by the charity should be between 3 and 6 months of the resources expended. This policy equates to having between £51,000 and £102,000 in general funds to be able to continue the current activities of the charity. As at the 31 March 2026 cash reserves are £301,636.
## **Investment policy**
The District does have sufficient funds to invest in longer-term investments, but all funds are held in cash in mainstream banks, and its Principal Bankers are Lloyds Bank plc, 36 Market Street, Eastleigh, Hampshire.
## **Trustees’ responsibilities in relation to the financial statements**
The charity trustees are responsible for preparing a trustees’ annual report and 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 and Wales requires the charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, of the charity for that period. In preparing the financial statements, the trustees are required to:
- Select suitable accounting policies and then apply them consistently;
- Observe the methods and principles in the applicable Charities SORP 2026;
- Make judgments and estimates that are reasonable and prudent;
- State whether applicable accounting standards have been followed, subject to any material departures that must be disclosed and explained in the financial statements;
- Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the Trust deed. They are also responsible for safeguarding the assets of the charity and taking reasonable steps for the prevention and detection of fraud and other irregularities.
7
The trustees are responsible for the maintenance and integrity of the charity and financial information in accordance with legislation in the United Kingdom governing the preparation and dissemination of the financial statements.
## **Declaration**
The trustees declare that they have approved the trustees report above.
Signed on behalf of the Trustees, on
Adrian Mori – District Chair
Eric Gerrey – District Treasurer
8
## **Independent Examiner’s Report to the Trustees For the Period Ended 31 March 2026**
I report on the accounts of the charity for the period ended 31[st] March 2026 which comprise the Statement of Financial Activities, the Balance Sheet and related notes on pages 8 – 15.
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 charity and the charity’s trustees for my examination work.
## **Respective responsibilities of Trustees and Examiner**
As the trustees of the charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the 2011 Act’).
I report in respect of my examination of the charity’s 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 2011 Act.
## **Independent Examiner's statement**
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the charity as required by section 130 of the Act; or
2. the accounts do not accord with those records; or
3. 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.
9
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.
C J Goodhead FCA Knight Goodhead Limited 7 Bournemouth Road Chandler’s Ford Eastleigh SO53 3DA
10
## **Consolidated Statement of Financial Activities for the year ended 31 March 2026**
|**Unrestricted Restricted**
**Total**
**Funds**
**Funds**
**Funds**
**2026**
**£**
**£**
**£**
**Note**
**Total incoming resources:**
Charitable trading income 2
241,050
66,953
308,003
Other Income
3
1,782
32
1,814
**Total incoming resources**
**242,832**
**66,985**
**309,817**
**Resource Expended**
Charitable trading costs
4
227,926
65,791
293,717
Other Expenditure:
Management and
administration of the charity5
17,352
-
17,352
**Total resources expended**
**245,278**
**65,791**
**311,069**
**Net incoming/(outgoing) resources (2,446)**
**1,194 (1,252)**
**Fund balances b/f**
**978,031**
**30,626 1,008,657**
Less: Adjustment to property values
94,617
-
94,617
**883,414**
**30,626**
**914,040**
**Fund balances c/f**
**880,968**
**31,820**
**912,788 **|**Total**
**Funds**
**2025**
**£**
382,912
1,607
**384,519**
357,827
21,157
**378,984**
**5,535**
**1,003,122**
-
**1,003,121**
**1,008,657**|
|---|---|
The comparative figures for 2025 represent the combined accounts of the predecessor charities which merged on the 1 April 2025.
11
## **Balance Sheet as at 31March 2026**
|**Unrestricted Restricted**
**Total**
**Funds**
**Funds**
**Funds**
**2026**
**£**
**£**
**£**
**Note**
**Fixed Assets**
Buildings
6
696,000
-
696,000
Equipment
38,626
-
38,626
**734,626**
**-**
**734,626**
**Current Assets**
8
Stock
1,607
-
1,607
Debtors
22,294
2,005
24,299
Bank and Cash Balances
256,426
45,210
301,636
**280,327**
**47,215**
**327,542**
**Current Liabilities**
9
Amounts falling due within one year
Creditors
133,985
15,395
149,380
**133,985**
**15,395**
**149,380 **
**Net Current Assets**
**146,342**
**31,820**
**178,162 **
**Net Assets**
**880,968**
**31,820**
**912,788 **
**Represented by:**
Fund balances as at 31 March 2025
978,031
30,626 1,008,657
Less: Adjustment to property values
94,617
-
94,617
883,414
30,626
914,040
Net income for the year
(2,446)
1,194
(1,252)
**Fund balances as at 31 March 2026880,968**
**31,820**
**912,788 **|
|
|---|---|
||
|
The comparative figures for 2025 represent the combined accounts of the predecessor charities which merged on the 1 April 2025.
The difference between the valuations of the buildings is that it was agreed that as the new District was a new entity, the new District had all the buildings valued and these values are the figures that have been brought into the accounts.
## **Eric Gerrey – District Treasurer**
12
## **Notes to the Financial Statements For the Period Ended 31 March 2026**
## **1. Accounting Policies**
## a) **Basis of preparation and assessment of going concern**
The accounts (financial statements) 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 financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in UK and Republic of Ireland (FRS 102) issued on 16 July 2016, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), SORP Oct 2019 and the Charities Act 2011.
The Trust constitutes a public benefit entity as defined by FRS 102.
The Trustees consider that there are no material uncertainties about the Trust’s ability to continue as a going concern.
## b) **Funds structure**
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by the donor.
Unrestricted income funds comprise those funds which the Trustees are free to use for any purpose in furtherance of the charitable objects.
## c) **Income recognition**
All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest being payable by the bank.
## d) **Expenditure recognition**
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that settlement will be required and the amount of the obligation can be measured reliably.
All expenditure is accounted for on an accruals basis. All expenses including support costs and governance costs are allocated or apportioned to the applicable expenditure headings.
## e) **Irrecoverable VAT**
13
Irrecoverable VAT is charged against the expenditure heading for which it was incurred.
## f) **Tangible fixed assets and depreciation**
All assets costing more than £500 are capitalised and valued at historical cost. Depreciation is calculated to the following rates:
Equipment: 20% straight line basis
## **2. Charitable Trading Income**
|**Unrestricted Funds:**
General
Campsite
Activities Team
Active Support Unit
Canoe Centre
Roverang
Footlights/Hedge End Gang Show
**Restricted Funds**
Amazon Explorers Unit
Aztec Explorers Unit
Chimera Explorers Unit
Crichton Explorers Unit
Hamble ESU
Hunters Explores Unit
Ibex Explorers Unit
Poseidon Explorers Unit
Shackelton Explorers Unit
Spitfire Explorers Unit
2ndCricket Scouts
**Total Income**|**2026**
**£**
116,943
61,565
2,935
27,542
9,154
21,710
1,201
**241,050**
**£**
2,824
6,492
7,092
5,020
10,931
9,223
2,045
6,196
4,751
6,203
6,176
**66,953**
**308,003**|**2025**
**£**
215,161
71,531
1,613
-
12,648
5,571
1,413
**307,937**
**£**
2,597
6,328
9,801
-
15,964
16,196
2,905
5,581
2,819
8,274
4,510
**74,975**
**382,912**|
|---|---|---|
14
## **3. Other Income**
|**Unrestricted Funds**
Interest
**Restricted funds**
Interest
**Total Interest**
**4. Charitable Trading Expenses**
**Unrestricted Funds**
General
Campsite
Activities Team
Active Support Unit
Canoe Centre
Roverang
Footlights/Hedge End Gang Show
**Restricted Funds**
Amazon Explorers Unit
Aztec Explorers Unit
Chimera Explorers Unit
Crichton Explorers Unit
Hamble Explorer Unit
Hunters Explores Unit
Ibex Explorers Unit
Poseidon Explorers Unit
Shackleton Explorers Unit
Spitfire Explorers Unit
2ndCricket Scouts
**Total Expenses**|**2026**
**£**
1,782
**1,782**
32
**32**
**1,814**
**2026**
**£**
120,435
52,880
3,298
19,648
8,317
22,648
700
**227,926**
**£**
2,765
7,149
9,240
2,842
9,481
10,061
2,184
6,252
4,694
6,303
4,820
**65,791**
**293,717**|**2025**
**£**
1,580
**1,580**
27
**27**
**1,607**
**2025**
**£**
215,496
47,173
2,111
-
9,931
12,347
452
**287,510**
**£**
369
5,508
10,038
-
16,562
13,761
2,866
5,613
3,481
7,940
4,179
**70,317**
**357,827**|
|---|---|---|
No Trustees received any remuneration during the year (2025-6: Nil) There were staff costs during the year of £6,662 (2024-5: Nil). A Development Officer is employed by Hampshire County Scouts, and a portion of their time is used by our District.
15
|**5.**
**Management and Administration of the Charity**
District Officers’ Expenses
Other Expenses
Depreciation|**2026**
**£**
-
400
16,952
**17,352**|**2025**
**£**
-
1,382
19,775
**21,157**|
|---|---|---|
## **6.1 Fixed Assets**
|**District Pax Hall Pauline’s District**
**Headquarters**
**Lodge Training**
**Centre**
**£**
**£**
**£**
**£**
COST or VALUATION:
As at 1 April 2025
155,000
135,000
270,000 61,000|**District**
**Storage**
**Facility**
**£**
75,000|**Total**
**£**
696,000|
|---|---|---|
## **(a) District Headquarters**
These were the old 17[th] Itchen Headquarters, but the Scout Group disbanded during 2018, and under POR rules, the District has the responsibility to take over the premises until such time as a new group can be formed. In the meantime, the Board of Trustees agreed to use the premises for the District Headquarters. These premises were valued in 2026 at £155,000.
## **(b) Pax Hall**
The land and building has been owned by Itchen South District Scouts for a number of years, and was valued in 2026 at £135,000. It is currently leased to the Southampton Amateur Boxing Club, but it has been agreed by the District Executive to terminate the lease and sell the property, and use the proceeds for projects around the district. We are in negotiations with the Boxing Club who wish to purchase the property.
## **(c) Pauline’s Lodge**
The land for this building, owned by Itchen South District Scouts, is leased on a 30 year lease from Hampshire County Council. These premises were valued at £71,776 when they were first erected, but were valued in 2026 at £270,000.
## **(d) District Training Centre**
This was formally the 12[th] Itchen North Scout Group’s premises until they were disbanded. These premises were valued in 2026 at £61,000.
16
## **(e) District Storage Facility**
This was formally the 23[rd] Itchen North Scout Headquarters until they disbanded in March 2025, and then the District took over control of the property until such times as another Scout Group can be formed. Until then it will be used as the District’s Storage Facility where all the District’s equipment will be stored in one place. These premises were valued in 2026 at £75,000.
|**6.2 Equipment**
COST or VALUATION:
At 31stMarch 2025
Additions
**At 31st March 2026**
DEPRECIATION:
At 31stMarch 2025
Charge for the year
**At 31st March 2026**
NET BOOK VALUES:
**At 31st March 2025**
**At 31st March 2026**
**7. Members subscriptions**
Income
Expenditure||**2026**
**£**
174,407
6,540
**180,947**
125,369
16,952
**142,321**
**49,038**
**38,626**
**2026**
**£**
91,743
90,405
1,338|**2025**
**£**
139,997
34,409
**174,406**
105,593
19,775
**125,368**
**34,405**
**49,038**
**2025**
**£**
215,929
191,947
23,982|
|---|---|---|---|
|||||
|||||
|||
||
|||||
|||||
Membership subscriptions are collected in advance.
The amount received during the year is shown in the Statement of Financial Activities.
Subscriptions are paid on to National/County/District.
17
## **8. Analysis of current assets**
|**Unrestricted Funds**
Stock
Debtors
Cash at bank
**Total**
**Restricted Funds**
Debtors
Cash at bank
**Total of Current Assets**|**2026**
**£**
1,607
22,294
256,426
**280,327**
**£**
2,005
45,210
**47,215**
**327,542**|**2025**
**£**
2.825
9,392
167,808
**180,025**
**£**
42
34,075
**34,117**
**214,142**|
|---|---|---|
Stock has been valued at cost of the item.
Debtors are related to unrestricted funds in 2026, and restricted funds in 2026.
Cash at bank balances were as follows: unrestricted funds £256,426, and restricted funds £45,210.
## (a) Cash at Bank
|**Unrestricted Funds**
General
Campsite
Activities
Active Support Unit
Canoe Centre
Roverang
Footlights/Hedge End Gang Show
**Total unrestricted funds**
**Restricted Funds**
Amazon Explorers Unit
Aztec Explorers Unit
Chimera Explorers Unit
Crichton Explorers Unit
Hamble ESU
Hunters Explores Unit
Ibex Explorers Unit
Poseidon ESU
Shackleton Explorers Unit
Spitfire ESU
2ndCricket Scouts
**Total restricted funds**
**Total Cash at Bank**|**2026**
**£**
156,494
30,294
1,557
14,603
24,592
25,558
3,328
**256,426**
**£**
2,287
2,495
6,082
11,034
1,015
3,273
2,025
4,922
565
7,789
3,723
**45,210**
**301,636**|**2025**
**£**
74,483
15,352
2,653
18,961
27,515
25,222
2,815
**167,051**
**£**
2,597
4,716
8,089
-
1,712
3,578
1,141
1,634
68
8,171
2,369
**34,833**
**201,884**|
|---|---|---|
18
## **9. Analysis of current liabilities**
|**Creditors under one year**
**Unrestricted Funds**
Deposits received
Creditors
23rdItchen North Account
**Restricted Funds**
Creditors
**Total Creditors**|**2026**
**£**
4,979
122,519
6,487
**133,985**
15,395
**15,395**
**149,380**|**2025**
**£**
8,213
31,840
-
**40,053**
3,214
**3,214**
**43,267**|
|---|---|---|
All creditors in 2026 relate to unrestricted and restricted funds.
## **10. Movement of funds**
|**Funds**
**Unrestricted Restricted**
**Funds**
**Funds**
**£**
**£**
Funds b/f
978,031
30,626
Add: Prior year adjustment
94,617
-
**883,414**
**30,616**
Income
253,527
66,985
1,136,941
97,611
Expenses
255,973
65,791
Funds c/f
**880,968**
**31,820**|**Funds**
**Unrestricted Restricted**
**Funds**
**Funds**
**£**
**£**
Funds b/f
978,031
30,626
Add: Prior year adjustment
94,617
-
**883,414**
**30,616**
Income
253,527
66,985
1,136,941
97,611
Expenses
255,973
65,791
Funds c/f
**880,968**
**31,820**|
**Total**
**Funds**
**2026**
**£**
1,008,657
94,617
**914,040**
320,512
1,234,552
321,764
**912,788 **|**Total**
**Funds**
**2025**
**£**
1,003,122
-
1,003,122
384,519
1,387,640
378,984
**1,008,657**|
|---|---|---|---|
||
**30,616**
66,985|||
||
97,611
65,791|||
||
**31,820**|||
19
## **Movement of Restricted Funds**
|Amazon ESU
Aztec ESU
Chimera ESU
Crichton ESU
Hamble ESU
Hunters ESU
Ibex ESU
Poseidon ESU
Shackleton ESU
Spitfire ESU
2ndItchen Scouts|**Opening**
**Balances**
**£**
2,228
3,009
8,229
(975)
1,202
3,678
1,141
1,504
567
7,674
2,369
**30,626**|**Income**
**£**
2,824
6,496
7,092
5,020
10,959
9,223
2,045
6,196
4,751
6,203
6,176
**66,985**|**Expenses**
**£**
2,765
7,149
9,240
2,842
9,481
10,061
2,184
6,252
4,694
6,303
4,820
**65,791**|**Closing**
**Balances**
**£**
2,287
2,356
6,081
1,203
2,680
2,840
1,002
1,448
624
7,574
3,725
**31,820**|
|---|---|---|---|---|
||||||
||||||