Scouts Oxfordshire OXFORDSHIRE COUNTY SCOUT COUNCIL Registration Number: 291693 Annual Report and Accounts for the Year Ended 31st March 2025 Admlnlstratlvg Infomiatlon The Oxfordshire County Scout Council (do The County office, Bicesler Innovation Cenlre, Commerce House, Telford Road, Bicester, OX26 4LDI 15 registered with the Charity Commission (Registration Number 2916931 The ch8rity was registered with the Charity Commission on 30th April 1985. The Oxfordshire County Scout Council's goveming documents are those of The Scout Association. They consist of a Royal Charter dated 4th January 1912 and supplemental Royal Charters in 1949. 1959, 1967 and 1991, which in turn give authority lo Ihg Bye Laws of the Association. and The Policy, Organisalion and Rules of The Scout Association. The Oxfordshire County Scout Council Is a trust established under its rules, which are common lo all Scouts. Members of thè Trustae Board as at 31st March 2025 Exvofficio m¢mbers County Chair County Lead Volunteer County Treasurer County Youth Lead Philip Earl Wendy Talham Bill Khan Joseph Goodwin Members El¢¢tsd by the County Scout Coun¢ll Marcus Goodwin Ire51gned 161h September 20241 George Ryall Andrew Hindle Kalharine Murkett Iiesigned 16m September 20241 Kimberley Morg8n {appointed 16th September 20241 James Pepperell-Jackson lappoinled 16th September 20241 Sarah Joyner Ire5igned 1&h September 20241 John May CVO OBE DL Martin Richards (resigned 16th Saplember 20241 Kirsten Phipps-Gel Alexander Wynne Agents and Advl$or$ Banks.. Baiclays Bank plc, Oxford City Branch, PO Box 333. Oxford OX1 3HS Auditors= Wenn Townsend. Chartered Accountants and Registered Auditors. 30 Sl. Giles. Oxford OXI 3LE Structure, Governance and Management The Oxfordshire County Scoui Council is led by the County Commissioner, who is appointed by The Scout Association. The County Laad Volunteer is supported by the County team, the Tiustee Board and the County Scout Council. The TTUStees' responsibilities include keeping proper accountsng rocords which disc105e with reasonable ac¢uracy at any time the financial position of the charity 10 onable them to ensure that the financial statements comply wilh thg Charities Act 2011. They are responsible for safeguarding the charity's assets and hence for taking reasonable steps for the prevention and detection of fraud and breaches ol law and regulation. fhey are responsible lor the p￿ParatiOn of the financial statements for each ffinancial year that represent a fair and true record of th8 charity's incoming resource5 an application of resources during the year and ils slate of affairs al the end of the year. In preparing these financial slalements they must.. select SLJilable accounting w)licies and apply them eonsislently. make judgements and astimales that are reasonable and prudent. state whether applicable accounting standard5 and statements of recommend8d practice have been followed, subject to any material departures disclosed and @xplained in the financial statements. prepare financial statements on a going concern basis unless il Is inappropriate to presume that the charity will continue its operation. The Trustees are appointed by, and accountable lo, Oxfordshire County Scout Council in accordance with the charity's Constilulion and the Policy, Organisalion and Rules of The Scoul Association. These are authorised by The Scout Association's Royal Charter and ils bylaws. Principal risks and uncertaintios The Trustees have assessed the major risks to which the charity is exposed, in particular those related lo the operations and finances of the trust and aro satisfied that systems are in place to mitl9ale their exposure to major risks. ObJ¢ctlves and Actlvitles The purpose of the Oxfordshire County Scout Council, within the Policy, Organisation and Rules c*f The Scout Association, is lo provide leadership, advice and support for the Scout Districts in the CDunty and through them for the Scout Groups. Explorer Scouts Units and Scout Network Units in Oxfordshire. The Council members Confirm that they have referred lo the guidance contained in the Charity Commission's guidance on public benefit wheri reviewing the aims and objectives of the Council and in planning lulure aclivilie5. Achievements and Pertormanc8 Scouting was provided for 6,404 young people Sn th& County, supported by 2,013 adult volunteers. This is a small increase on the 2023-2024 numbers for young people, but a small reduction in the number of volunteers. The Trustee Board has met four times during the year. The Trustee Board receives regular reports lo support its governance activities including on safety, finance. compliance and risk matters as well as Ljpdates on progress that the County Leadership Team is making with the wider delivery ol Scouting across the County. The Board has reviewed its reserve policy and has designated funds lo support and develop the County in accordance with its development plan and lo meet its objectives. Groups and Districts continue to flourish and provide high qualty Scouting foT the young people of Oxfordshire. Volunteers are stretched in all areas of the County and more volunteers are needed. DuTin9 the past year there has been a lol of work reqUI￿d by the team as a rasull of th8 Prevention of FutLJre Deaths report issued by Scouts HQ, an increase in trairiing and compliance and the inlTL)ducts"on of a new ￿ruCtuTe for Scouts alongside a new online Membership System. Further inforrnaliDn on what's been happening within the County is given in the annual review of Oxfordshire Scouting for 2024125. Review of Financial Activities and Affairs The audited accounts follow Ihis report, and we confirm that these accounts comply with slatulory requirements. The charity re¢eived income relating to programme and activities in the year of £150,071. This is lower than the previous year primarily due to the income recognised from the attendance lo the Jambore8 in 2023124 year. Total income during the yaar was £326,978 and £360,747 was expended resulting in net expenditure of £33,769. A loss on investments of £16.184 resulted in an overall deficit for the year of £49,953. The Reserves Policy of the Charity is to maintain unrestricted funds in the General Fund which is equal to al least nine monlhs expenditurg required lo run tha Charity. Other reserve5 are managed by the Trustees by designating funds towards Safe S¢oub'ng, Growth in Scoutmig and the provision of quality Programme Ihal might not otherwise be available. The free reserves (excluding designated funds) al 31$1 March 2025 were £129,541 Fundral$lDg Oxfordshire County Scout Council organise events and Carry out fundraising aclivrties in order lo generate funds for the charity. The charity does not use professional fundraisers or Irivolve commercial participators. There have been no cornplainls about fundraising during the year. The charity has due regard to the Code of Fundiaising Practice in the UK. All the charity's maikeling activities are undertaken direclly lo ensure that Tt is not unreasonably persislenl or inlrusiv8. Marketing rnaterials contain clear details of how to unsubscribe lo future communications and care is taken lo limit thelgvel of Communications being sent out. This r9POrt was approved by the Trusteas on 17 September 2025. Philip Earl Trustee OXFORDSHIRE COUNTY SCOUT COUNCIL Independent Auditorfs Report to the Trustees for the Year Ended 31st March 2025 Oplnlon We have audited the financial statements of Oxfordshire County Scout Council for the year ended 31st March 2025, which comprise the Statement of Financial AclivitEs, the Balance Sheet and notes to the financial statements, including a summary of significant policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Stsndards, including Financial Reporting Standard 102 Th8 Financial Rgporting Standard applicable in the UK and Republic of Ireland {Uniled Kingdom Generally Accepted Accounts'ng Pra¢li¢el. In our opinion the financial statements.. give a true and fair view of the slate of the charty's affairs as at 31st March 2025, and of its incoming resources and of its application of resources, for the year then ended,. have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice., and have been prepared in accordance with the requirement5 of the Charities Act 2011. Basls for oplnlon We conducted our audit in accordance with International Standards on Auditing IUKI IISAS IUKII and applicable law. Our responsibilities under those standards are further described in the Auditols responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC'S Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtsined is sufficient and appropriate to piovide a basi5 for our opinion. Conclusions relating to going concern In auditing the financial statements, we have concluded thatthe tnjslees, use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or colleelively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from when the finan¢hql statements are authorised for issue. Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sect￿n$ of this report. Other infomiation The trustees are responsible for the other information. The other inforrnation comprises the information included in the trustees, annual Teport. other than the financial statements and our auditor's report Ihereon. Our opinion on the financial statements does not cover the other information and, except lo the extent otherwise explicitly staled in our report, we do not express any ft)rm of assurance conclusion thereon. In Connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements, or our knowledge obtained in the audit or otherwise appear5 to be materially misstated. If we identify such material inconsistencies oi apparent material misstatements, we are required to determine whether there is a material misststemenl in the financial statements 01 a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard. OXFORDSHIRE COUNTY SCOUT COUNCIL Independent Audltor's Report to the Trustees for the Year Ended 31st March 2025 Matters on whlch ￿ are required to rgport by exceptlon We have nothing lo report in respect of the following matters in relation lo wh￿h the Charities (Accounts and Reports) Regulations 2008 require us to report lo you rf, in our opinion.. the informabon given in the financial statements is inconsistent in any material respect Wkth the trustees. report.. or sufficient accounting records have not been kept., or the financial statements are not in agreement with the accounting record$,' or we have not received all the information and explanations we require ft)r our audit. Responsibilities of trustees As explained more fully in the Iruslees. responsibilities statement the trustees are responsible for the preparation of financial statements which give a true and fair view, and for $u¢h internal control as the trustees determined 1$ necessary to enable the preparation of financial statemenls that are free frorn material misstatement, whether due to fraud or error. As explained more fully in the Iruslees, responsibilities statement the Iruslees are responsible for the preparation of financial statements which give a true and fair view, and for such internal control as the trustees deterrnined is necessary lo enable the preparatson of financial stslements that are free from material misslalemenl, whether due to fraud or error. Audltorfs responslbilrtles for the audlt of the financlal statements We have been appointed as auditor under section 145 of the Charities Act 2011 and report in accordance with regulations made under section 154 of that Act. Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assur2nee is a high level of assurance, bul it is not a guarantee that an audit conducted in accordan¢e with ISAS (UK) will always detect a material misstatement when il exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expe¢ted to influence the economic decisions of users taken on the basis of these financial slatemenls. Irregularities, including fraud. are instances of non-compliance with laws and regulations. We design Procedures in line with our responsibilities, outlined above. to delecl material misstatements in respect of irregularities, including fraud. The specific procedures for this engagement and the extent to which these are capable of detecting irregularities, including fraud is detailed below.. Enquiry of management and those charged with governance around actual and potential l*tigatson and claims. Reviewing minutes of meebngs of those charged with governance. Reviewing financial statement disclosures and testing lo supporb.ng documentation to assess compliance with applicable laws and regulations. Performing audit work over the risk of management override of controls, including testing of journal entries and other adjustments for appropriateness. evaluating the business rationale of significant Ir8nsaGlion5 outside the normal course of busine55 and reviewing accounting eslimales for bias. Because of the inherent limitations of an audit, there is a risk that we will not delect all irregularities. including those leading to a mateiial misstatement in the financial slalements or non