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2025-12-31-accounts

Patron HM King Charles III Joint Presidents HRH Prince Edward, Duke of Kent; HRH Catherine, Princess of Wales Founder Robert Baden-Powell OM Chief Scout Dwayne Fields

Scout Council District Registration Number: 14119; Registered Charity: 289912

Trustees’ Annual Report

and

Financial Statements

for the year ending

31[st] December 2025

to

Richmond upon Thames District Scout Council

County of Greater London South West

RICHMOND UPON THAMES DISTRICT SCOUT COUNCIL

Registered Charity No 289912

Annual General Meeting

Sunday 20th September 2025 at 2:00pm

1[st] Whitton HQ., Kerswell Hall, Wills Crescent, Hounslow

Agenda

1 .Welcome

  1. Apologies for absence

  2. Minutes of last year’s AGM

  3. Reports--District Chairman

  4. --District Treasurer

  5. --District Secretary

  6. Approval of District Reports, Annual Report and Financial Statements for year ending 31[st] .December 2025

  7. Election of Auditor

  8. Report on the constitutional changes : Re-adoption of District Constitution

  9. Chris Wright, County Lead Volunteer, Greater London South West,

  10. AOB

  11. 10.Close of meeting

Page 2

Richmond upon Thames District Scout Council

Patron HM King Charles III Joint Presidents HRH Prince Edward, Duke of Kent; HRH Catherine, Princess of Wales Founder Robert Baden-Powell OM Chief Scout Dwayne Fields

Scout Council District Registration Number: 14119; Registered Charity: 289912

Annual General Meeting

Sunday 14h September 2025 at 2:00pm The Hub, Kerswell Hall, Wills Crescent, Hounslow

1. WELCOME:

Chairman, Jill Fielder, welcomed everyone and explained that the District Team does not have to be voted on as they had been elected in 2024 for 3 years. A Young Person Trustee has now been added to the Team and Jill welcomed Felix Stapleton to this post. Jill explained that we are now compliant.

Jill conveyed the apologies from Mayor, Penny Frost, who was unable to stay for the AGM but she had another engagement later that afternoon. During the Conference the Mayor had thanked us for being invited and complimented us on our involvement with the children of the Borough and our impressive membership figures. She had also expressed surprise to be told that there were some councilors who were unaware that there was scouting in the Borough and she would be letting them know that there is a strong scouting movement.

2. ATTENDANCE and APOLOGIES

There were about 80 people attending

Apologies had been received from Phil Beal, Jenny Coles, Paul Fitchett, Caron Fretton-Shelley, Deborah Miles, Steve Miles, Clive Scoggins, Felix Stapleton, Karen Wilkins..

3. MINUTES OF 2024 ANNUAL GENERAL MEETING

These were included in the Trustees’ Annual Report and were agreed and adopted

4. APPROVAL OF ANNUAL REPORT FOR YEAR ENDING 31st DECEMBER 2024

The District Annual Report had been distributed before the Meeting and had been made available online on the District website. There were no questions arising and the Report was approved.

5. APPROVAL OF FINANCIAL STATEMENTS FOR YEAR ENDING 31st DECEMBER 2024

The Annual Report included the Financial Statements for 2024. The accounts had been signed off by our Auditor without any concerns. There were no questions for the Treasurer.

The District Financial Statements were approved.

Page 3

6. ELECTION OF AUDITOR

Chandrasih Sisodia, a professional accountant, who had examined and approved the accounts for 2023, is prepared to examine our accounts again next year.

His election as Independent Examiner was agreed at the meeting.

.

7. COUNTY LEAD VOLUNTEER

Owen Purcell, congratulated Richmond Scouts on all our activities. We are the Safest County in the Country; this is an incredible achievement and showed all our hard work and enthusiasm . Owen said we had incredible growth in volunteers and so GLSW scouting has largest section in the country and shows that we have recovered from the covid era. Not all Districts are at our high level and this is a credit to you all.

TEXEL scouts came over and visited Richmond and Thanked us for their hospitality.

Owen informed us that they collected the second mini bus on Friday and it would probably be on line for hiring by the end of the month. The first mini bus had been much used. He reminded us that these buses are to be used by all.

Owen then presented Awards :

Matt Read was awarded The Leadership Volunteer Award. Rachel Dawn Harrison was awarded the Chief Scout Medal for Meritorious Conduct.

As Owen Purcell would be resigning from the post of County Lead Volunteer, Phil Hunt presented him with a Not Official Award for all his support on behalf of the District. Phil said that Owen had always been available and given lot of help and advice and had been a true inspiration and he has made a positive impact on our District. Owen Thanked Phil.

8. ANY OTHER BUSINESS

Jill thanked 1[st] Whitton for the use of their hall. She also thanked Tim and his team who were outside providing our refreshments.

Meeting closed at 15.35pm

Minutes taken by Gill Brewer

Page 4

Annual Report and Financial Statements

RICHMOND upon THAMES DISTRICT SCOUT COUNCIL

REFERENCE AND ADMINISTRATIVE DETAILS

Governing Document Royal Charter 4th January 1912, as amended 19 July 1991 Objectives To promote the development of young people in achieving their full physical, intellectual, social and spiritual potentials, as individuals, as responsible citizens and as members of their local, national and international communities.

President: Mrs. Deborah Miles Vice Presidents: Cllr Alan Juriansz Mrs Penelope Bell-Wright from 15[th] Sept. 2024 Mrs. Linda Grantham

Trustees

All served from 1st January 2025 to 31st December 2025 unless noted. Details regarding recruitment/appointment and training of Trustees are shown under Governance & Management.

Philippe Hunt District Lead Volunteer Barbara Jill Fielder District Chairman Timothy Anthony Grebot Deputy Lead Volunteer Patrick Leopold Ducker District Treasurer Alan Paul Brewer Representative on GLSW Exec. Gillian Annette Deputy Treasurer From 14[th] Sept. 2025 Felix Stapleton District Youth Lead

District Registration Number with the Scout Council: 14119 Charity Registration Number : 289912 Bankers : National Westminster Bank, CAF Bank Ltd. West Malling, Kent Custodian Trustee Scout Association Trust Corporation Custodian Adviser None Website: www.richmondscouts.org.uk Principal Address: Mrs B.J. Fielder, Chairman, Richmond upon Thames District Scout Council, 79 Wills Crescent, Hounslow, TW3 2JE Telephone: 020 8755 0373 Email: chair@richmondscouts.org.uk

Page 5

STRUCTURE, GOVERNANCE AND MANAGEMENT

The Richmond upon Thames District Scout Council is separate educational charity within the Scouts’ federated structure and affiliated to the County of Greater London South West Scout Council (GLSW), and to the Scout Association . The rules under which the District Council operate are authorised by the Bye-Laws of the Scout Association, known as Policy, Organisation and Rules (POR), which, in turn, are authorised by the Royal Charter.

The District Council acts as an umbrella organisation to the individual Scout Groups operating within its geographical area, who are separate educational charities, and subject to the same rules. The District Council directly administers the Explorer Scout Units within its area, as well as other District organisations.

All those joining any of the Scout Groups, Units or other organisations which operate within the remit of the District Council become members of the Scout Association.

The District Scout Council is the electoral body of adults which supports Scouting in the district and it is from that body that the District Board of Trustees is nominated/elected/co-opted and to which the District Board of Trustees is accountable.

Governance and Management

The District Lead Volunteer (DLV), formerly known as the District Commissioner (DC), is appointed by the County Lead Volunteer, a member of GLSW.

The District Chairman, District Secretary and District Treasurer are elected at the Annual General Meeting for 3 years. The next election will be in 2027

The above all become Trustees of the District Council

Following discussions and agreement at the 2021 Annual Conference, further members of the District Council can be seconded for their specific role, skills, knowledge or experience.

Under the Scout Association Policy, Organisation and Rules (POR), the DLV can nominate further members of the District Board of Trustees, for approval at the Annual General Meeting. The number of Trustees must number between 5 and 9.

Representatives of the leaders of each stage of Scouting are elected by their colleagues, as members of the District Operations Committee.

All members of the District Board of Trustees and District Operations Committee are subject to Enhanced Clearance by the Disclosure and Barring Service (DBS) (previously the CRB) and are given training appropriate for their post by the District Training Officer or his/her nominee.

The Trustees making up the Richmond upon Thames District Board of Trustees meet at least six times a year, and are responsible for:

  1. Ensuring that the charity is carrying out its purposes for the public benefit

  2. The maintenance of District Property

  3. The raising of funds and administration of District finance

  4. The insurance of persons, property and equipment

  5. Supporting the development of Scouting on District public occasions

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

  7. Appointing any sub-committees that may be appropriate

  8. Appointing any District Administrators and Advisers other than those who are elected.

Day to day decisions affecting the operation of the affiliated Scout Groups are made by the District Lead Volunteer, after appropriate consultation.

Page 6

Day to day administration decisions are made by the Chairman, after appropriate consultation.

STATEMENT OF TRUSTEES’ RESPONSIBILITIES

The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the Trust. They are also responsible for safeguarding the assets of the District Council and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The Trustees are also responsible for the preparation of the Annual Report and Financial Statements in accordance with the Bye-Laws of the Scout Association and the Charity Commissioners.

These require the District Board of Trustees to select and apply suitable accounting policies and then apply them consistently, to make reasonable and prudent judgements, and to prepare financial statements on the “going concern” basis for each financial year in accordance with the Statement of Recommended Practice – Accounting and Reporting by Charities (Charities SORP 2005).

Each Scout Group is an educational charity in its own right and must produce Group accounts in line with the reporting procedures. Some Groups are also registered charities, in which case they must produce Group accounts in line with the reporting procedures and provide an annual report to the Charity Commission.

The Financial Statements are subject to Independent Examination by a suitably qualified person.

RISK AND CORPORATE MATTERS

The Trustees take a cautious approach to risk. To that end they have taken steps to identify the major risks to which the District and Groups are exposed and taken necessary steps to mitigate them.

Individual members of the Scout Association are automatically covered by insurance through payment, by the District Council on their behalf, of capitation.

Risk Management Register.

Following the adoption of the Risk Management Register prior to the AGM in 2015, further meetings have been held to determine the appropriate steps that needed to be taken to mitigate the risks concerned. The Register will continue to be reviewed annually. It was last reviewed by the Finance & General Purposes Committee in June 2025 and the updated version agreed by the District Council at their subsequent meeting that month. A summary of the actions that have or are to be taken are shown below:

Page 7

Risk Management Register as at June 2024

Potential risk Potential impact Potential impact Steps to mitigate risk Actions
Highly Damaging Potential Risks (High Likelihood & High Impact)
Trustees' fail to understand and
correctly conduct their
responsibilities
Damage to reputation of
Richmond upon Thames Scout
Council

Loss of charitable status		  Provide and maintain
training for trustees
specific to that role.
Training Manager to maintain training for all
members

Whistleblowing Policy and County contact
published.
Very Damaging Potential Risks (Moderate Likelihood & High Impact)
Breach of Child Protection
Legislation
Reputational Damage

Legal penalties

Action for negligence.		  Training
 Clearance of Volunteers
 Monitoring of adherence
to POR
Status tracked and reviewed regularly as part of
District meetings

Clearance through Disclosure and Barring Service
(DBS) organized by Appointments Secretary

DC to instruct GSLs to regularly run a Group
Disclosure report on the Compass membership
system and to act on the results to ensure that no
adult volunteer is without a current DBS clearance.

Adherence POR is the responsibility of individuals.
Use of POR should be included in training. NB Full
generic Job Descriptions, guidance ande-learning
modulesare available for all posts from
http://members.scouts.org.uk/supportresources .
Damaging Potential Risks (Moderate Likelihood & Moderate Impact)
Loss of key staff resulting in
inability to run scouting across
the District
Experience or skills lost.		  Succession planning.
Chairman & DC identify key post holders and risk to
District of such loss. Register is held by District
Secretary. To be reviewed annually after the AGM

Updates voted on at AGM

Page 8

Failure to recruit sufficient
numbers of adult volunteers to
run scouting across the District
Inability to meet demand for
scouting.		  Ongoing recruitment
campaigns.
Appointment of ADC for Adult Support.
Delays or failures in Project or
service development
Compatibility with objects,
plans and priorities.

Funding and financial viability.

Project viability.

Skills availability.		  Project appraisal and
costing procedures.
 Authorisation procedures.
 Monitoring and reporting
procedures.
District Projects to be defined and identified, with
named officer responsible.

Authorisation, including financial exposure, thru’
District Exec.

Project officer to report to District Exec.
Budgetary control and financial
reporting
Budget does not match key
objectives and priorities.

Decisions made on inaccurate
financial projections or
reporting.

Decisions made based on
unreliable costing data.

Inability to meet
commitments or key
objectives.		  Budgets linked to business
planning and objectives.
 Timely and accurate
monitoring and reporting.
 Proper costing procedures
for product or service
delivery.
 Adequate skills base to
produce and interpret
budgetary and financial
reporting.
 Financial Committee put
in place
 Treasurer’s reports
reviewed at every District
Executive Meeting
Lack of routine annual expenditure makes budgeting
inappropriate except for specific projects. (see
below)

Detailed financial report circulated at each meeting
of District Exec.

Requests for payment to fall under “expected
expenditure” or to be specifically authorised by
Exec.

All expenditure, including claim for expenses, to be
properly documented and authorised by two officers
of Exec.

Appointment of financial officers capable of
responsibility.

Page 9

Fund raising activities are
insufficient to meet needs of
the District and have an impact
on the ability to run scouting
across the District
Insufficient to meet
outgoings.

Damage to reputation for
inappropriate methods.

Breach of law and regulations.		  Budget for income and
expenditure requirements
and monitor.
 Follow Scout Association
guidance.
Fund raising should be linked to District Projects, be
“low key”, and be monitored by Project Officer,
appointed by District Executive, to ensure adherence
to guidelines etc.
Failure to follow POR of the
Scout Association
Invalidation of insurance
cover.

Reputational Damage.		  Monitor compliance
 Breaches to be reported
to DC for urgent action.
 Risk and Governance
Trustee appointed in 2021
 Status reported at Council
meetings
Adherence to POR is the responsibility of individuals.
Use of POR should be included in training.

NB. Full generic Job Descriptions, guidance ande-
learning modulesare available for all posts from
http://members.scouts.org.uk/supportresources

NB. District specific variations and additions to be
agreed by District Executive.
Delays or failures in Project or
service development
Compatibility with objects, plans
and priorities.

Funding and financial viability.

Project viability.

Skills availability.
Project appraisal and
costing procedures.

Authorisation procedures.

Monitoring and reporting
procedures.
District Projects to be defined and identified, with named
officer responsible.

Authorisation, including financial exposure, through
District Exec.

Project officer to report to District Exec.
Impact of Covid on District
Inability to maintain scouting in
District due to Covid outbreaks
amongst leaders or young people
All Government guidelines
adhered to and
communicated through UK
Scouts association
Continue to train GSL’s and leaders on Risk assessments

Page 10

District Scout Shop (Operation)
Purchases not paid for

Loss of cash or cheques at
Shop due to fraud, theft or
mistakes

Inability to account for
imbalance in Petty Cash/ cash
held

Loss of stock (fire, water
damage, theft)

Stock loss in excess of that
insurance

Out of date specialty stock
resulting in unsaleable stock

Normal stock redundant due
to design changes resulting in
unsaleable stock

Inability to operate shop due
to staff shortages or sickness
Payment processed prior
to delivery

Electronic payment
accepted as priority

Minimise cash held by
using Card for small
payments

Maintain insurance
cover

Monitor stock level &
cover

Monitor demand and
likely end date for
special items

Monitor design dates,
stock levels and possible
changes

Maintain list of possible
volunteers and ensure
they are trained.

Page 11

INVESTMENT POLICY

The Trustees cautious approach to risk extends to its investments, and its reserves are only placed with highly secure, low risk funds. Day-to-day funds are kept with Banks which are authorised by the Prudential Regulation Authority and in which eligible balances are protected up to a total of £120,000 by the Financial Services Compensation Scheme. Cash is held for the shortest possible time before being paid into a bank.

Surplus funds are deposited in interest bearing accounts with authorised Building Societies and Banks, as above

By investing funds through the COIF Charities Deposit Fund, the Trustees seek to benefit from their published social, ethical and environmental investment policies.

RESERVES POLICY

It is the intention of the District Council to hold sufficient reserves in cash and short-term investments to:

Page 12

OBJECTIVES, ACTIVITIES, ACHIEVEMENTS AND PERFORMANCE

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

District Development and Growth Plans

District Development has continued to focus on 2 key areas this year:

The changes in the approach to basic adult learning adopted by the Scout Association are producing highly informed and better trained teams of volunteers that our youth membership and their parents can trust and rely on and, because the modules are online and more easily accessible, verifiable results are being achieved in a quicker timeframe.

All adult volunteers must now complete their declaration to abide by Scout rules, pass criminal and other background checks and formally complete basic training within prescribed time limits – some limits are as short as 30 days from joining.

Some of the checks and training, such as DBS, Safety, Safeguarding and First Response must be re-certified every 3 years.

Failure to meet these requirements results in suspension or, in certain cases, termination of Membership. But, in this District at least, those sanctions have been rare – the compliance rate every month in the 2025-26 reporting period has exceeded 98% and, on four occasions attained 100%. This is a great achievement.

Services to Youth Members

Under the auspices of the District 14-24 Team Leader, there has been a greater focus on improving our Network Scout provision for 18-24 year olds which has resulted in a much more coherent unit and one that will continue to grow.

The uptake of Top Awards in all sections continues to grow and the District Team continues to provide and improve a plethora pf District organised events and activities including camps, outings, excursions, hikes, competitions, parties, badge days and outdoor skills sessions which are the envy of many other Districts.

Page 13

Census returns:

The continued effort by all of our volunteers across the District has meant that despite a fall in population in some age ranges (as witnessed by reduced class sizes in primary schools across the Borough) youth membership remains strong.

As at January 2026 2025 2024 2024 2024 2021 2020 2019 2018
Youth members 2,422 2,468 2,305 2,270 2,218 1,937 2,209 2,197 2,081

The numbers of volunteers, spilt here by the Programme Delivery teams (e.g. uniformed Leaders) and Support team personnel remains good adult ratios.

As at January 2026 2025 2024 2023 2022 2021 2020 2019 2018
Programme delivery 596 589 465 442 404 365 366 335 349
Support personnel 250 251 261 215 236 221 243 227 161

Page 14

FINANCIAL REVIEW

Under Scouting’s Policy Organisation and Rules (POR), revised in May 2021, the District Council is directly responsible for the activities of any District Activities that it authorises, including the District Scout (Uniform & Badge) Shop, together with all Explorer Units, the District Network and District Fellowship. The financial records for all these have therefore been consolidated with those of the District Council in the preparation of this report.

Although, under POR, Explorer Units are responsible for deciding their own financial activities, many have an arrangement, formal or informal, with a Scout Group to have use of the latter’s premises at a cost and for the Scout Group to handle the banking and record keeping.

At their meeting on November 15[th] 2012 the Trustees and Executive Committee of the Richmond District Scout Council, agreed to merge the Charity “ 6[th] Richmond (Lady Archers Own) Scout Group ” with the Charity “ Richmond upon Thames District Scout Council” . with effect from 1[st] April 2012. This merger was subsequently approved by the Charity Commission. The accounts have been consolidated with those of the District Council.

As the balances at the Bank exceeded the £120k limit for protection under the Financial Services Compensation Scheme, the Executive Committee agreed to diversify where reserve funds were held, and to take advantage of the levels of interest paid. These are a mix of Instant Access and Long term Deposits.

The District Executive agreed to support the construction of a new Scout Hut (Phoenix II) at Petersham and Ham by a grant of £25k and a loan of £50k, repayable over 10 years at nominal interest. The loan was transferred on 27[th] August 2020. Petersham & Ham SG completed repayment on 18[th] May 2025.

A request for help with major roof repairs to their Hut was received from 3[rd] Whitton, and an grant of £3k. and an interest-free loan of £7k over 10 years was agreed. The funds were transferred on 12[th] September 2019. A further loan of £480 was agreed to enable the creation of a new website. Subsequently it was agreed to write off £3k of the loan, in recognition of the extra costs incurred by 3[rd] Whitton by the establishment of 3[rd] Heathfield in the same accommodation.

At their meeting on 30th June 2020, the District Executive Council accepted the proposal, put forward by the District Commissioner, to establish a Uniform Shop with its own Bank Account based at the District Headquarters. During 2025 the Badge Shop was combined with the Uniform Shop. Sales were made by mail order, using the District Website. A physical shop was opened to allow purchasers to view, buy and collect items. It is intended to operate these arrangements on two occasions a week.

The surplus from both Shops would available to General Funds.

The District Board of Trustees are planning to organize a District International Camp in Poland at the same time, and within easy travelling distance of the 26th World Scout Jamboree 2027.to be held near Gdańsk in the Pomorskie region, from 30 July to 8 August 2027.

In the Summer of 2025, the District Leadership organised and backed financially, a major camp at PACCAR Chalfont St Peter, open to all members of the District, the duration of their visits dependent on the age of the attendees. The theme was “Happy Birthday”. Around 350 Scouts from Richmond attended the Camp.

In common with other parts of the Scout Association, the District Council depends on a significant number of adults giving freely of their time and expertise. The total amount of time given in 2025, similar to that in earlier years, is estimated as

Management &
Leadership of
District Council		 Support of the
operation of District
Council		 Management &
Leadership of
Explorer Units		 Regular Activities
of Explorer Units		 Overnight Camps
& Activities of
Explorer Units
4,200 Hours 5,300 Hours 450 Hours 1,400 Hours 260 Days

.

Page 15

Independent examiner’s Report to the Trustees of Richmond upon Thames District Scout Council

I report on the accounts of the Trust for the year ended 31[st] December 2025, which are set out on pages 17 to 24.

Responsibilities and basis of report

As the charity trustees of the Trust 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 Trust’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 Act.

The charity’s gross income exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of the Association of Chartered Certified Accountants.

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 Trust 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.

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

Chandrasih Sisodia FCCA

Page 16

RICHMOND UPON THAMES DISTRICT SCOUT COUNCIL

Statement of Financial Activities for the year ended

31st December 2025 31st December 2025 31st December 2024 31st December 2024 31st December 2023 31st December 2023
Total Unrestricted Restricted Total Unrestricted Restricted Total Unrestricted Restricted
Funds Funds Funds Funds Funds Funds Funds Funds Funds
Movements in Cash & Bank
Total Incoming Resources 340,886 245,409 95,476 208,499 180,574 27,925 306,786 165,917 140,869
Total Outgoing Resources 275,518 188,893 86,625 197,876 157,083 40,793 293,196 155,358 137,837
expended in furtherance of charitable activities -------------------- -------------------- -------------------- -------------------- -------------------- -------------------- -------------------- -------------------- --------------------
Net Incoming (Outgoing) Resources 65,367 56,516 8,851 10,623 23,491 (12,868) 13,590 10,559 3,031
Non Cash Activities
Gains (losses) on Investment Assets (6,863) (6,863) 3,500 3,500 13,041 13,041
Increase/(Decrease) in Long Term Debtors (4,480) (4,480) (2,550) (2,550) 480 480
Addition to Investment Assets (at cost)
Addition to Fixed Assets - - - - -
Depreciation of Fixed Assets - - - - (6,349) (6,349)
Change in value of Stock in Hand (Badges) - - - - (1,502) (1,502)
Change in value of Stock in Hand (Uniforms) 4,720 4,720 678 678 6,962 6,962
-------------------- -------------------- -------------------- -------------------- -------------------- -------------------- -------------------- -------------------- --------------------
Net Movement in Funds 58,745 54,373 4,371 12,251 27,669 (15,418) 26,222 22,711 3,511
Funds Brought Forward 642,620 632,153 10,467 630,369 604,484 25,885 604,146 581,772 22,374
-------------------- -------------------- -------------------- -------------------- -------------------- -------------------- -------------------- -------------------- --------------------
Funds Carried Forward 701,364 686,526 14,838 642,620 632,153 10,467 630,369 604,484 25,885

Page 17

RICHMOND UPON THAMES DISTRICT SCOUT COUNCIL BALANCE SHEET

Fixed Assets
Tangible Assets
District HQ @ Kerswell Hall b/f
District HQ @ Kerswell Hall; additional costs 2014
Depreciation (straight line) over 10 Years
Total Tangible Assets
Investments (COIF Charities Investment Fund)
Richmond District Scout Council
6th Richmond Scouting Centre
Total Fixed Assets
Current Assets
Badge Stock
Uniform Stock in Hand
Scout Association Short term Investment (CLOSED)
6th Richmond Scouting Centre - Deposit Fund
Cash at bank and in hand
District Council - Natwest Current Account
District Council - Natwest Reserve Account
District Council - CAF Current Account
District Council Nationwide Business Instant Savers
District Council - Saffron Building Society Corporate Bond
Hampshire Trust Bank
District Council - Shop CAF Account
6th Richmond Scouting Centre - Current/Reserve Account
Explorers & Explorer Units
Other Scout Units
Total for Cash at bank & in hand
Accrued Income
Current Debtors (Scout Groups)
Total Current Assets
less
Total Current Liabilities
Net Current Assets
Net Assets
Represented by
General Fund
Total B/f
6th Richmond Scouting Centre - Unrestricted Funds
Surplus/(Deficit) on Year
Restricted Funds
Total Funds		 As at 31/12/25 As at 31/12/25 As at 31/12/24 As at 31/12/24 As at 31/12/23 As at 31/12/23
£
£
( 0 )
( 0 )
120,580
31,014
151,594
23,806
26,379		 £
0		 £
( 0 )
158,457		 £
£
6,349
(6,349 )
0
123,255
31,702
154,957
18,408
~~-~~
26,379
62,435
10,398
43,136
86,639
85,000
5,099
68,313
48,897
17,252
427,170
7,480
479,437
(4,025 )
475,412
630,369
492,127
89,645
22,712
604,484
25,885
630,369
120,580
31,014
23,806
26,379		 126,039
32,418
19,086
26,379
No of Units
6,210.86
1,597.46
74,273
10,618
94,182
90,066
85,000
20,100
14,013
28,422
75,773
8,723		 110,500
10,494
38,218
88,538
85,245
10,200
27,618
55,323
8,147		 62,435
10,398
43,136
86,639
85,000
5,099
68,313
48,897
17,252
501,169
450		 549,770
701,364
686,525
14,838
701,364		 434,283
4,930		 484,163
642,619
632,152
10,467
642,619
551,804
2,034		 484,678
515
542,507
89,645
54,373		 514,839
89,645
27,669		 492,127
89,645
22,712
630,369
604,484
25,885
630,369

Signed Barbara Jill Fielder, Chairman. 5[th] July 2025 . Patrick Leopold Ducker, Treasurer: 5[th] July 2025

Page 18

Income and Expenditure
Year ending 31st December 2025		 Richmond u
District Sc		 pon Thames
out Council		 Richmond upo
Consolid		 n Thames District
ated Total
212,993.48
( 165,482.00		 )
47,511.48
88,308.76
)
59,651.76
UNRESTRICTED FUNDS
Gross Subscription Received
less
Capitation
Refunds to Units/Groups
Net Subscriptions
Voluntary Income
Funds raising for general activities
Donations
Jack Petchey Awards
Legacies etc
14th Richmond Water Activities
Non specific grants
Loans
Other income inc Gift Aid
Total Voluntary Income
Non Voluntary Income
Training Fees
Badge/Uniform Shop Income
less Badge/Uniform Expenditure
Scout Premises - Rental Income
Scout Premises - Reimbursement of Services Cost
Scout Premises - Occassional Use
6th Richmond Scouting Centre
Interest
Investment Income
Misc Income
Total Non Voluntary Income
Total Income
Expenditure for General Scouting Activities
General Activities
St Georges Day Parade
Purchase of Equipment
Repair of Equipment
Accomodation Costs
Grants to Scout Groups
Transfer to Vic Dominy Fund
Transfer to International/Jamboree Fund/Major Distric
Pulse
6th Richmond Souting Centre
Misc Expenditure
Total General Expenditure
Overhead Costs
Indirect Costs
Admin Costs
District Officers Expenses
District HQ (Kerwell Hall) Running Costs
Insurance
Training
AGM & Presentation Evening
Scout Premises - Services Cost for Reimbursement
Scout Premises - Services Costs
Minibus/Trailers
Badges, Uniforms
Donations
Badge Shop Expenses
Badge Shop - Transfers & Payments
Uniform Shop - Transfers & Payments
I. T. Support inc OSM
Total Overhead Costs
Total Expenditure
SURPLUS/(DEFICIT) on UNRESTRICTED FUNDS
RESTRICTED FUNDS
(including Designated Funds)
Income for Specific Activities
Major District Events: PACCR Camp
Fund raising & transfers for International Fund
Jamborees: District Fundraising
Polish Camp 2027
Borough Camp 2025
Air Rifle Association
Scouters (Scout Leaders)
Network
District Beaver & Cub Events
Scarefest
Crane Community Centre
Loans to Scout Groups, repaid
Vic Dominy Fund
Gift Aid Reclaimed
Fund raising
Suspense Account/ Capitation Reserve
Toal Income for Specific Activities
Expenditure for Specific Activities
Major District Events: Happy Birthday Camp
International Fund
Jamborees: District Fundraising
Polish Camp 2027
Borough Camp 2025
Air Rifle Association
Scouters (Scout Leaders)
Network
District Beaver & Cub Events
Scarefest
Crane Community Centre
Loans to Scout Groups (Debtors)
Specific Grants - Vic Dominy Fund
Gift Aid Repaid
Donations & Gifts from Fund Raising
Suspense Account/ Capitation Reserve
Toal Expenditure for Specific Activities
SURPLUS/(DEFICIT) on RESTRICTED FUNDS
SURPLUS/(DEFICIT) on ALL FUNDS		 t Event
Opening Balance
Current Balance
Opening Balance
1st January2025
( 3,280 )
6,695
1,305
( 5,916 )
( 4,020 )
5,326
1,360
( 38 )
-
-
( 600 )
( 4,930 )
3,500
-
428
5,708
5,537
Current Balance
31 December 2025
-
9,124
1,305
( 7,929 )
( 4,638 )
2,979
1,360
70
-
635
-
( 450 )
3,500
-
428
5,708
12,092		 153,866.00
( 131,166.00		 )
22,700.00
3,132.79
47,436.21
225.00
606.55
2,301.24		 73,955.90
2,474.44
900.00
1,700.00
9,278.42
773.47
38,001.50
5,137.81
3,523.43		 773.47
54,003.42
( 49,937.12
38,001.50
6,245.03
4,429.66
6,135.80
16,607.97
1,462.60
134.47
700.00
2,429.00
3,570.08		 93,005.56
7,464.55
6,331.97
700.00
2,429.00
3,570.08
8,400.25
73,269.00
24,904.12
)
13,503.82		 195,472.00
121,901.41
)
17,054.67
38.99
60.00
2,028.36
1,636.46
8,658.84
475.27
( 15.00
620.90		 38.99
60.00
2,028.36
1,636.46
8,658.84
475.27
1,210.21
2,340.64
( 15.00
620.90
54,295.33
2,429.00
12,960.00
2,224.00
2,239.81
6,000.00
2,190.00
600.00
4,480.00
700.00
5,062.00		 54,295.33
2,429.00


12,960.00
2,224.00

2,239.81
6,000.00
2,190.00

600.00

4,480.00
700.00
5,062.00
2,296.32
38,407.94 138,956.08
34,861.06 56,515.92
93,180.14
86,625.25		 95,476.46
86,625.25
Opening Balance
1st January2025
( 3,280 )
6,695
1,305
( 5,916 )
( 4,020 )
3,921
1,360
( 1,727 )
-
-
( 600 )
( 4,930 )
3,500
-
428
5,708
51,015.46
2,012.77
13,577.24
4,571.42
2,131.75
6,000.00
1,554.61
700.00
5,062.00		 2,443 51,015.46

2,012.77

13,577.24
4,571.42
2,131.75
6,000.00
1,554.61

700.00
5,062.00
Current Balance
31 December 2025
-
9,124
1,305
( 7,929 )
( 4,638 )
2,979
1,360
70
-
635
-
( 450 )
3,500
-
2,724
5,708
14,388
6,554.89 8,851.21
41,415.95 65,367.13

Page 19

RICHMOND upon THAMES DISTRICT SCOUT COUNCIL

Notes to the accounts

STATEMENT OF TRUSTEES’ RESPONSIBILITIES

Charity Law and Scout Association Regulations require the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the District Council and of its financial activities for that period. In preparing those financial statements, the Trustees are required to:

The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the District Council and enable them to ensure that the financial statements comply with the Companies Act 1985. They are also responsible for safeguarding the assets of the District Council and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

1. Basis of Preparation

1.1 Basis of accounting

The financial statements have been prepared in accordance with applicable Accounting Standards including the Statement of Recommended Practice ‘Accounting and Reporting by Charities (SORP 2005), with the Charities Act 1993 and under the historical cost accounting rules (except that investments are shown at market value)

1.2 Change in basis of accounting

There has been no change to the accounting policies (valuation rules and methods of accounting) since last year

2. Accounting policies

These accounting policies have been applied by the charity

2.1 Income

2.1 Income
Recognition of These are included in the Statement of Financial Activities (SoFA) when:
incoming the charity becomes entitled to the resources;
resources the trustees are certain they will receive the resources; and
the monetary value can be measured with sufficient reliability.
Incoming resources Where incoming resources have related expenditure (as with fund raising or
with related contract income) the incoming resources and related expenditure are
expenditure reported gross in the SoFA.
Grants and Grants and donations are only included in the SoFA when the charity has
donations unconditional entitlement to the resources.
Tax reclaims on
donations and gifts		 Incoming resources from tax reclaims are included in the SoFA when they
have been received from HMRC
Contractual income
and performance
related grants		 This is only included in the SoFA once the related goods or services have
been delivered.
Gifts in kind are accounted for at a reasonable estimate of their value to the
charity or the amount actually realised.
Gifts in kind
Gifts in kind for sale or distribution are included in the accounts as gifts if their
value is in excess of £500 and only when sold or distributed by the charity.

Page 20

Gifts in kind for use by the charity are included in the SoFA as incoming resources when receivable.

The value of the portacabins, donated by the Borough and used as a basis for the new HQ has not been included as their value, as received, is impossible to determine

These are only included in incoming resources (with an equivalent amount in Donated services resources expended) where the benefit to the charity is reasonably and facilities quantifiable, measurable and material (above £500). The value placed on these resources is the estimated value to the charity of the service or facility received.

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

Investment income

This is included in the accounts when received

Investment gains This includes any gain or loss on the sale of investments and any gain or loss and losses resulting from revaluing investments to market value at the end of the year.

2.2 Expenditure And Liabilities

Liability recognition

Depreciation

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

Depreciation is calculated to write off the cost of all tangible fixed assets, in equal annual instalments over their useful lives, normally estimated at 3 years, from the time when the asset was first brought into use. Because the new HQ is likely to be used for a period longer than other, smaller, items, the cost will be depreciated over a period of ten years.

Governance costs

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

2.3 Assets

Tangible fixed assets for use by charity

Tangible Fixed Assets refers to the new HQ at Kerswell Hall, tentage, cooking facilities for camping, IT equipment and associated items.

These are capitalised if they can be used for more than one year, and cost at least £500. Assets are capitalised where the cost of purchase exceeds £2,000.They are valued at cost or value to the charity on receipt.

Investments Capital

The charity presently holds investments only as Income Units in COIF Charity Funds, managed by CCLA. These are valued daily by CCLA, and their value at the date of the Balance Sheet taken from published sources

As at 31stDecember 2025 the
amounts involved were
In the name of Richmond District
Scout Council
in the name of 6thRichmond (Lady
Archers Own) Scout Group		 No. of Units Held Value per
Unitp
6,210.86 1941.44
1,597.46 1941.44

Funds Unrestricted Funds

The Net Assets of charity are represented by the following funds:

These may be used for any purpose in connection with the Charities’ stated aims and objectives.

Restricted Funds

Badges Stock and Uniform Stock

Funds raised, or donated for a specified purpose may only be used in furtherance of that objective unless the donors’ permission or the approval of the Charity Commissioners has been obtained.

These are valued at the lower of cost or market value.

Page 21

3. Details of certain items of expenditure

3.1 Trustee expenses

Details of the amount of any payment or reimbursement of out-of-pocket expenses made to trustees or to third parties for expenses incurred by trustees.

Number of trustees who were paid expenses
Nature of the expenses
Total amount paid		 2025 2024
NONE 1
Travel costs,
telephone,
uniform & badges		 Travel costs,
telephone,
uniform & badges
NONE £108

The variation in the amount of expenses paid to Trustees stems from the irregularity and dates at which reimbursement is claimed.

3.2 Fees for examination or audit of the accounts

As in previous years, the Independent Examiner makes no charge for the examination of the accounts.

Independent Examiner’s or auditors' fees for reporting on the
accounts
Other fees (for example: advice, consultancy, accountancy
services) paid to the independent examiner or auditor		 2025
£		 2023
£
NONE NONE
NONE NONE

4. Debtors and Creditors

There were no material debtors or creditors as at the date of the Balance Sheet with the exception of two Scout Groups in the District to whom the Executive Committee agreed loans to enable them to secure their buildings.

5. Prepayments & Accruals

In accordance with the applicable Accounting Standards, the Accounts are prepared on an Accruals basis. Where they were material (more than £500) accrued expenditure or income as at the date of the Balance Sheet these have been included.

6. Employers Remuneration and Consequent Liabilities

The District Council does not have any paid employees. Therefore it has no liability in respect of salaries, redundancy payments, Income Tax, National Insurance or Pension payments.

7. Transaction with Related Parties

The District Council receives funds from Scout Groups within the area that it administers in respect of Subscriptions, sale of Badges, Uniforms and similar items and the provision of facilities.

The District Council pays funds to the Scout Association, Greater London South West and other Scout Councils and Groups in respect of Capitation, purchase of badges and similar items and payment for facilities.

A loan and grant was made to a Scout Group within the District to assist in the cost of construction of a new HQ.

There were no material transactions with other related parties during 2025

Page 22

8. Grants & Donations

The District Council does not make grants to organisations other than to Scout Groups within the district.

9. Richmond District Scout Shop

The District Scout Shop has sourced and supplied Scout Badges, bespoke badges and elements of Scout Uniforms to Scouts, Groups and Explorer Units within the Richmond District, and, occasionally, to those in other Districts. The surplus generated is transferred to the funds of the District Council.

10. Fixed Assets

Tangible assets
Cost(New HQ)
As at 1st January 2013
Additions 2014
As at 31st December 2014
Depreciation
As at 1st January 2025
Charge for year
As at 31st December 2025
Net book value
1stJanuary 2025
31stDecember 2025		 Buildings Equipment Total
£ £ £
37,997 37,997
25,508 25,508
63,505 63,505
63,505 63,505
0 0
0 0
0
0

11. Investments

COIF Charity Funds

in the name of
Opening Value at 1 January 2025
Change in value (reduction)
Valuation Balance at 31stDecember 2025		 Richmond
District Scout
Council		 6~~th~~Richmond (Lady
Archers Own)
Scout Group		 Total
£
£		 £
126,039 32,418 158,457
(5,459) (1,404) (6,863)
120,580 31,014 151,594

Page 23

12. Funds Held

Fund Name Restricted/
Unrestricted		 Purpose and Restrictions
Major District Event (Happy Birthday
Camp)		 Restricted To pay towards major events and/or District camps
in future years
International Fund Restricted To support financially visits by Scouts from within the
District to Jamborees and similar events connected with
International Scouting held outside the UK. Additional
funds are agreed by theDistrict Council.
Jamboree: USA 2020 Closed To collect funds to pay for the costs of members of the
District visiting International Jamborees. Incoming funds
are raised or donated bytheparticipants ..
Jamboree: Korea 2025 Closed
International Camp: Restricted As part of the Council’s policy to support visits to
International Scouting Events and Camps, to collect
funds to pay for the costs of members of the District to
visit camps in other countries.
Vic Dominy Fund Restricted Fund started by and maintained in memory of Vic
Dominy to enable District to financially support
attendance at Camp of Scouts who might otherwise
be unable to fund the costs.
Expenditure is authorized by the Chairman, who
reports, without details, to the District Council. The
Fund is “topped up” with the agreement of the
members at theAGM.
Gift Aid Reclaimed Restricted Gift Aid reclaimed on behalf of specific Scout
Groups within the District and passed onto them.
Loans Restricted Loans made to Scout Groups in Richmond District
Fund Raising Restricted For donation to charity specified at the time.
Suspense Account Restricted Funds credited in error or awaiting disposition

13. Movement of Major Funds

Fund Name Balance
brought
forward		 Incoming
funds during
year		 Outgoing
funds during
year		 Fund
balances
carried
forward
£ £ £ £
Major DistrictEvents: HappyBirthday Camp (3,280) 54,295 51,015 -
International District Camp (Polish Camp 2027) (5,916) 2,013 (7,929)
BoroughCamp (4,020) 12,960 13,577 (4,638)
Jamboree 2027 1,305 1,305
Scarefest 2,190 1,555 635
Gift Aid Reclaimed - 5,062 5,062 -
International Fund 6,695 2,429 9,124
Vic Dominy Fund 3,500 700 700 3,500
Air RifleAssociation 5,326 2,224 4,571 2,978
District Beaver & Cub Events 6,000 6,000 -
Network (38) 2,240 2,132 71
Scouters (Scout Leaders) 1,360 1,360
Crane Community Centre (600) 600 -
Fund Raising 428 2,296 2,724
SuspenseAccount 5,708 5,708
Loans to Scout Groups (4,930) 4,480 (450)
Total 5,537 95,476 86,625 14,388

Page 24