## **Faversham District Scout Council**
Annual Report and Accounts _(on a receipts and payments basis)_
Year Ended 31 March 2025
Registered Charity Number: 284893
**Faversham District Scout Council**
Page 2 of 12
LEGAL AND ADMINISTRATIVE INFORMATION FOR THE YEAR ENDED 31 MARCH 2025
___________________________
**Registered Charity Number:** 284893 **Scout Association Registration Number:** 10001184
**Hon President:** Cllr Antony Hook
## **Current Trustees**
Cllr T J Martin, District Chair Mr S P Moore, Lead District Volunteer Mr A J White Mr J E Elliott Mr D Kirsch-Mills Mr D J Jones, Youth Lead Mrs S F Beale Mr K Barker Dr J Boyle, District Treasurer Mrs A Eardley (appointed 17/06/24) Ms F James-Blay (appointed 10/09/24)
## **Former Trustees**
Mr P J White (resigned 17/06/24) Ms V E Beale (resigned 17/06/24) Mr D P Darby (resigned 17/06/24) Mr A B Soffe (resigned 17/06/24) Ms J L Greenwell (resigned 17/06/24)
## **Holding Trustees**
Mr E Davis Mr K Neame Offical Custodian for Charities
## **Correspondence Address**
15 Preston Park Faversham Kent, ME13 8LH
## **Website**
www.favershamscouts.org.uk
**Independent Examiner**
MrrD Wallis
DJW Accounts Consulting Ltd 8, 3 Chivalry Road London, SW11 1HT
## **Banks**
National Westminster Bank Plc 11 The Parade Canterbury Kent, CT1 2SQ
Scottish Widows Bank PO Box 883 Leeds West Yorkshire, LS1 9TY
## **Investment Managers**
St James' Place Plc 1 Tetbury Road Cirencester Gloucestershire, GL7 1FP
**Faversham District Scout Council**
Page 3 of 12
DISTRICT TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2025
## ___________________________
The Trustee Board of Faversham District Scout Council ("District" or "Trustees") have the privilege of presenting their annual report for the year ended 31 March 2025.
## **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 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 cooperate 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:
- enjoy what they are doing and have fun - take responsibility and make choices - take part in activities indoors and outdoors - undertake new and challenging activities - learn by doing - make and live by their Promise - share in spiritual reflection
## Main Activities and Objectives
The District is responsible for supporting the growth and development of scouting in Faversham and its surrounding villages. It does this primarily by providing support and encouragement to the four scout groups in the town. It has a particular responsibility for providing scouting directly to young people between the ages of 14 and 25 through its Explorer Scout Units and Scout Network. The District also runs certain large events for its members as well as supporting participation in county, national and international events.
The District owns and operates Shepherd Park Scout Activity Centre in Sheldwich which provides some additional income to support the whole range of scouting activities. It also owns two other freehold properties and one leasehold property within the district which are used for scouting activities. The District is preparing to take a lease on an additional property which will be used for scouting activities.
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.
**Faversham District Scout Council**
Page 4 of 12
DISTRICT TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2025
## ___________________________
## **Structure, Governance and Management**
The District's governing documents are a constitution which is based upon 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 (POR) of The Scout Association.
The District is a trust established under its rules which are common to all scouts.
The Trustees are appointed in accordance with the POR of The Scout Association.
The District is governed by its Trustee Board, the members of which are the Charity Trustees of the scout district which is an educational charity. As charity trustees they are responsible to the wider District Scout Council for complying with legislation applicable to charities. This includes the registration, keeping proper accounts and making returns to the Charity Commission as appropriate.
The Board consists of the Chair, Treasurer and nine Trustees (including two ex officio Trustees: the District Lead Volunteer and District Youth Lead) and meets four or five times each year.
Members of the Trustee Board complete " _Being a Scouts Trustee"_ learning with the first six months of joining the Board.
The District Trustee Board exists to make sure the charity is well-managed, risks are assessed and mitigated, buildings and equipment are in good working order, and everyone follows legal requirements and the organisation's policies and rules. Their support helps other volunteers run high quality and safe programmes that gives young people skills for life.
Finally, the District Trustee Board has a general duty to ensure that scout groups within the District are managed and governed in a way consistent with law and with POR _._ Where groups fall short of the expected standards, the district will assist and support them in achieving those standards.
The Trustees are aware of the major risks to which the District is exposed and have sought to take steps to mitigate these as far as possible.
The Board would like to take this opportunity to thank all of our volunteers, both those on the front line and those whose contributions go unseen by many, who give up enormous amounts of time to provide quality scouting to so many young people in our town.
**Faversham District Scout Council**
Page 5 of 12
DISTRICT TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2025
___________________________
## **Achievements and Performance**
The District has continued to support the operation of four scout groups around Faversham providing scouting to just over 330 young people, a decrease of 20 from last year. The Board is working with the District Leadership Team to support groups to improve the rate of growth in coming years. Demand for scouting in Faversham continues to be very high and a key limiting factor in the District's growth is the availability of adult volunteers to join section teams.
The Board continues to monitor the District Leadership’s Team progress towards the multi-year vision for Faversham Scouts which has been set out previously. The Board notes that numbers of volunteers with district roles have increased, providing adequate support to groups in trickier situations remains difficult with the resources available. The Board is pleased that the number of sections in the district has grown, and that the number of squirrel dreys has doubled in the last year. It continues to be a long term goal that all groups in the District should have a Squirrel drey. This vision sets a clear path for the Faversham Scouts, emphasising the importance of volunteer development, structural enhancements, and community engagement in achieving a vibrant and sustainable future for the district.
During the year, the District Trustee Board approved the registration of a new Scout group for Faversham, the 4th Faversham (Alexander’s Own) Scout Group which will be based at Bysing Wood Primary School. The Group is currently attracting interest from potential young people and volunteers and hopes to open in earnest in summer 2025.
A major focus of the year has been the transformation of the volunteer experience, aimed at revitalising the district through organisational restructuring, improved volunteer welcoming processes, and enhanced training supported by a new digital system. The new digital system accompanied by an updated edition of Policy, Organisation and Rules was lunched in November 2024, and has now been implemented fully by the District. All volunteers are now operating within a team based model, and new volunteers are undertaking the new volunteer joining journey. These efforts reflect the district’s commitment to creating a more flexible, inclusive, and efficient environment that supports the growth and development of both young scouts and volunteers, ensuring a rewarding and impactful Scouting experience for all involved. There do remain some teething problems with the new system particularly around the management and delivery of learning to volunteers which still need to be worked through in 2025.
The Shepherd Park Team has continued to grow and develop its vision of the site as an asset of which the District can be proud. Income from external campers has continued to grow this year, and the team have received very positive feedback from visiting groups.
**Faversham District Scout** Council
Page 6 _of_ 12
DISTRICT TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2025
## **Financial Review**
The District reports a cash surplus for the year of £451 (2024 deficit: £5,106) The District's investment and savings reserves stood at £166,504 (2024: £161,352) at the year end. The full annual accounts for the year ended 31 March 2025 are appended to this report.
## Reserves Policy
The District's policy on free reserves (unrestricted general funds less any illiquid assets) is explained fully in the Financial Controls Policy, last reviewed and adopted on 13 November 2024. Sufficient funds will be held to enable the District to operate for 18 months without income as a minimum.
The District Trustees have the authority to vary the level of Reserve below the minimum and will note in meeting minutes the reason for such variation together with the plan and timescale to increase to the minimum level.
Reserves will be kept in a separate, interest-bearing bank account or similar low-risk product. Movement out of the Reserves bank account will only be undertaken with majority approval of Trustees. At 31 March 2025 there were approximately 48 months' operational expenditure available as free reserves.
## Investment Policy
The District is in the very fortunate position to have been the recipient of several very significant legacies over the years. What remains of these legacies are held in a 35-day notice interest bearing bank account. Units that remain invested in a St James' Place property fund cannot be accessed until the temporary suspension on withdrawals has been lifted. At 31 March 2025 this had a value of £19,602.
It is District policy to avoid using this capital for day to day purposes, instead reserving it for key projects such as the development of Shepherd Park. Funds will not be deposited into or withdrawn from the investment or savings accounts without the approval of the District Trustee Board.
The District Trustee Board approved this report on 27 June 2025.
## Signed on behalf of the District Trustee Board
Trevor Martin District Chair
•••••••••••••••••••••••••••••··••················· Simon Moore District Lead Volunteer
**Faversham District Scout Council**
Page 7 of 12
## INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF FAVERSHAM DISTRICT SCOUT COUNCIL
## ___________________________
## **Independent examiner’s report to the trustees of Faversham District Scout Council**
I report to the trustees on my examination of the accounts of the Faversham District Scout Council for the year ended 31 March 2025.
## **Responsibilities and basis of report**
As the charity trustees of the Faversham 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 Faversham 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:
1. accounting records were not kept in respect of the Faversham District Scout Council as required by section 130 of the Act; or
2. the accounts do not accord with those records.
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,
David Wallis ACA
Member of the Institute of Chartered Accountants in England & Wales DJW Accounts Consulting Ltd 8, 3 Chivalry Road London, SW11 1HT
Date:
Page 8 of 12
## **Faversham District Scout Council**
## RECEIPTS AND PAYMENTS ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025
## ___________________________
|**Receipts**
Admin
ESU monthly fees (via bank and cash)
Donations
Fundraising
Grants
Red Panda gift aid
Shepherd Park campers
Shepherd Park session fees
Shepherd Park utilities
Buildings insurance
Badge sales
Red Panda: other income
Bank interest
World Scout Jamboree income|**2025**
**Unrestricted**
**£**
390
-
1,545
-
-
-
7,608
3,900
3,777
2,682
360
-
4,248
-|**2025**
**Restricted**
**£**
-
-
-
-
2,500
-
-
-
-
-
-
-
-
-|**2025**
**Designated**
**£**
-
4,512
-
-
-
355
-
-
-
-
-
-
-
-|**£**
390
4,512
1,545
-
2,500
355
7,608
3,900
3,777
2,682
360
-
4,248
-
**Total**|**2024**
**Total**
**£**
-
3,786
4,770
412
-
175
5,685
-
-
3,453
-
194
1,298
2,400|
|---|---|---|---|---|---|
|**Camps and Activities**||||||
|Whole District activities
Young Leaders activities
Explorer activities
Scout activities
Cub activities
Beaver activities
_Total Receipts_
**Payments**
Capitation paid to county for ESUs
Utilities
Buildings insurance
Shepherd Park maintenance
Shepherd Park development
Badges
Admin
Legal costs
Red Panda: GoCardless fees
Golden Lions: GoCardless fees
4th Faversham Squirrels set-up costs|392
-
-
864
1,761
1,598
29,124
-
3,684
4,296
11,795
-
390
799
-
-
-
1,500|-
3,000
-
-
-
-
5,500
-
-
-
-
1,511
-
-
-
-
-|-
-
1,980
-
-
-
6,847
1,850
-
-
-
-
-
-
95
8
-|392
3,000
1,980
864
1,761
1,598
41,470
1,850
3,684
4,296
11,795
1,511
390
799
-
95
8
1,500|403
500
1,884
-
4,945
617
30,521
2,112
8,777
4,083
9,124
-
60
258
600
66
-|
|||||||
|**Camps and Activities**||||||
|Whole District activities
Young Leader activities
Explorer activities
Scout activities
Cub activities
Beaver activities|392
-
714
864
1,860
1,324|-
1,689
-
-
-
-|-
-
3,999
-
-
-|392
1,689
4,713
864
1,860
1,324|430
195
2,924
-
5,032
676|
|**Capital Movement**||||||
|Transfer to savings
_Total Payments_
Net of receipts/(payments)
Transfer between accounts
Cash funds at 31st March 2024
Cash funds at 31st March 2025|4,248
31,866
(2,742)
1,724
(1,018)
9,996
8,978|-
3,200
2,300
-
2,300
805
3,105|-
5,953
894
(1,724)
(831)
7,602
6,771|4,248
41,019
451
-
451
18,402
18,853|1,291
35,628
(5,107)
-
(5,107)
23,509|
||||||18,402|
Faversharn Distrirt Scout Council
Page9 of 12
STATEMENT OF ASSETS AND LIABILITIÉSAS AT 31 MARCH 2025
2025
2025
2025
Unro8trl¢t RMtrlct•d Designat•d
2025
Total
2024
Tot•1
Monètary A88et•
District bank a¢¢ounl
Shepherd Park aecounl
Golden Lions ESU account
Golden Lions ESU cash
Red Pandas ESU account
Scottish Widows deposit account
Expense cards
4.925
3.827
3,105
1.526
9,556
3,827
1,590
10.633
1.380
1,645
22
3.893
241
587
18.401
1,590
2,769
2.769
241
870
18,853
241
143
9.135
727
6,613
3.105
Other Monotary A•••ts
St James, Place Investment (see note 41
Natwesl Interest-tearing saving$
Badges receivable
Shepherd Pa fees receNable
Cub and Beaver activittes receivable
Ub'litses receivable
19.062
146.992
19,062
146,992
25.309
136.043
188
30
122
4.721
166,413
166.054
166.054
Monetsry Llabllltl•$
Final KIJ payment for Golden Lions
950
950
950
950
1,744
1,744
Ass•ts r•taln•d lor tho Charlty'¥ own u
Land and buildings (see note 51
Shepherd Park development Isee note 61
Badge and scarf stock
Stamp ¢o11gdion {see note 101
104,231
135,789
657
200
240.877
104,231
135.789
657
200
240.877
104.231
135.789
280
1,140
241.440
The Trustees ol Faversham "SIn"ct Scoul clAc11 approved this report on 27 June 2025.
Signed on behalf of the Trustees
rev
artJ"n
Distncl Chair
&"mon Moore
'strict Lead Vc4unleer
**Faversham District Scout Council**
Page 10 of 12
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025
___________________________
## **1 Accounting Policies** Basis of Accounting
The Accounts have been prepared on a receipts and payments basis in accordance with the requirements of the Charities Act 2011 and the Receipts and Payment framework for small noncompany UK charities.
The Trustees consider the charity to be a going concern, and this assessment is reflected in the method of preparation of these accounts. When considering this assessment, the Trustees have considered a period of no less than twelve months from the date of signature of these accounts.
## **2 Funds**
The general fund represents the funds of the District that are not subject to any restriction regarding their use and are available for application to the general purpose of the District.
Restricted funds represent monies donated to the District for a specific purpose.
The accounts include monetary transactions, assets and liabilities for which the District Trustees can be held responsible.
Subject to the above, Receipts and Payments include income as received and expenditure when irrevocably paid.
## **3 Statement of Assets and Liabilities**
The following assets are recognised in the Statement of Assets and Liabilities:
- Any amount owing to the charity
- Closing bank and cash balances as shown in the receipts and payments account.
- Monetary assets invested to generate interest
- Assets retained for the charity's own use
The following liabilities are recognised in the Statement of Assets and Liabilities:
• Creditors for goods and services where the supply has been received or relates to the period ended 31 March 2025.
- Monies received in advance relating to following year.
## **4 Invested Funds**
The savings and investments earn interest and dividends and these are accumulated in the portfolio. On the basis that there is effectively a substanial unrealised gain during the year the Trustees have again taken the view that it is not appropriate in 2024-5 to reflect the accumlated income and unrealised gain as a receipt but add them to the value of the savings and investments. The comparative figures have been amended to be consistent.
The value of the invested funds increases and decreases with market price flucuations. The Trustees consider it would be appropriate to reflect such variations in value in the accounts until such time time as they have materialised through a sale. At 31 March 2025 the market value of the investments was £19,062.
The majority of the investment funds are held in a NatWest 35-day notice interest-bearing account to enable easier access and management of the funds.
**Faversham District Scout Council**
Page 11 of 12
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025
## ___________________________
## **5 Land and Buildings**
Faversham District Scout Council owns three freehold properties within the district, all of which are used on a regular basis for scouting activities. Ownership has come about by way of gift or from funds gifted for the purpose. The figure in the accounts is an historic book figure and includes monies spent on improvements. It has not changed for a number of years and does not reflect the value of the properties. The District Trustees have sought without success to obtain a valuation of the properties without incurring valuation fees. Given that there is no plan to dispose of any of the properties or use their value for any other purposes, the Trustees are of the opinion that knowledge of their value would have little more than curiosity value. As such the expenditure of valuable scout funds on such an exercise is not considered to be necessary.
Values for insurance purposes are kept under review and cover at the 2024 renewal was set at £1,551,573.45.
## **6 Shepherd Park Development**
The figure comprises the construction costs of the north field toilet block plus architect fees, planning applications and similar costs, and the cost of fundraising.
## **7 Restricted Funds**
|Fire pit/campfire circles grants
YL start-up grant
YL programme activity grant
**Restricted Funds**|**Balance**
**01.04.2024**
**£**
500
305
-
805|**Income**
**£**
2,500
-
3,000
5,500|**Expenses**
**£**
(1,511)
(305)
(1,384)
(3,200)|**Balance**
**31.03.2025**
**£**
1,489
-
1,616
3,105|
|---|---|---|---|---|
Restricted funds comprise a £500 grant provided by County (2022) for the erection of a fire pit at Shepherd Park and a £2,500 grant from KCC for campfire circles (October 2024); a start-up grant for a Young Leader unit (£500 February 2024, £305 remaining by 31 March 2024) and a programme activity grant for Young Leaders (£3,000, received April 2024).
## **8 Designated Funds**
|Network
Golden Lions ESU
Red Pandas ESU
Young Leaders|**Balance**
**01.04.2024**
**£**
1,302
1,868
4,210
224
7,604|**Income**
**£**
-
4,056
2,790
-
6,847|**Expenses**
**£**
-
(4,022)
(2,097)
-
(6,119)|**Transfer**
**£**
-
-
(1,724)
-
(1,724)|**Balance**
**31.03.2025**
**£**
1,302
1,901
3,185
224
6,612|
|---|---|---|---|---|---|
A historical expense, owed by Golden Lions to Mrs D Austin for a camp (£714) was paid from the District bank account because there was insufficient capital in the Golden Lions account. Therefore this sum will be transferred between the accounts in instalments during 2025-6 and is not recognised above.
The Red Panda expense card was used to purchase items for a District project (£147.69), therefore this will be refunded in 2025.
**Faversham District Scout Council**
Page 12 of 12
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025
## ___________________________
## **9 Trustees remuneration**
Trustees were not paid any remuneration during the year (2024: Nil).
## **10 Contingent Asset**
The Faversham District Scout Council is the beneficary of a legacy from the estate of the late Alan Swan, a long time scout leader who died 20 March 2021. The legacy comprised his entire stamp collection which has been sold in a number of lots at auction, raising a net total of £1,415.88 at 31 March 2025. There remains a few unsold lots which will continue to go into future auctions until sold. The remaining lots are therefore now recognised as a non-monetary asset of value £200.