2025-03-31-accounts

CORNWALL COUNTY SCOUT COUNCIL FINANCIAL STATEMENTS FOR THE YEAR ENDED ST 31 MARCH 2025

CORNWALL COUNTY SCOUT COUNCIL FINANCIAL STATEMENTS FOR THE YEAR ENDED ST MARCH 2025 Registered Numbers Charity Commission 300364 Scout Association 110 President Colonel Edward Bolitho OBE County Lead Volunteer James Mclntyre County Chairman Jordan Pidwell County Secretary Sally Vaughan County Treasurer Paula Volkner

Independent examiner's report to the trustees of Cornwall County Scout Council I report to the trustees on my examination of the accounts of the above charity ("the Trust") for the year ended 31 March 2025 Responsibilities and basis of report As the charity's trustees, 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. 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 which gives me cause to believe that in, any material respect: I the accounting records were not kept in accordance with section 130 of the Charities Act. or 2 the accounts did not accord with the accounting records; or 3 the accounts did 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. Signed Dated Mrs Lois Stephen FCCA Chartered Certified Accountant Peter Williams & Co Latham Park St Blazey Road Par PL24 2HY

Cornwall Scout Council Receipts and Payments Account For the year from 1st April 2024 31st March 2025 2023124 Receipts an payments Unrestricted funds Restrlcted funds Endowment funds Total funds Total funds Rocelpts Donations, legacles and slmilar Membership subscriptions 40.604 4)0 221,018 Less: Membership subscriptions paid on {NatI￿￿/c￿ntyiAr0¥Thsnth) . -116,588 -108,050 Net membershlp subscriptions retsined .75,984 .00 -00 112,968 Donations 4JO Legacies -00 4)0 Gift Aid -00 Other similar income Sub total Grants Maintenenace grant 470 410 Other grants 4)0 Sub total Other Income Youth programme and acts'vities 7,145 -00 4,784 WSJ South Korea 2023 -00 40,482 Roverway 2024 6,566 19.636 Badges .00 121 Sale of Assets -00 Nine Ashes income 14,302 4)0 1<30 22,733 Kernow Jamboree 146,157 4>0 4)0 Sub total Investment Income Bank interest 4)0 186 -00 339 Building Society interest 4)0 .00 •OO The Scout Association Short Term Investment Service 50 4)0 4)0 International fund 4)0 .00 Other investment income 1,772 4)0 1,589 Sub total Total Gross Income 100, 100,83 Asset and investment sales, etc. 4)0 4)0 Total receipts 100,83

Cornwall Scout Council Receipts and Payments Account For the year from 1st April 2024 To 31st March 2025 Receipts and payments 2024125 2023124 Unrestricted funds Restricted funds Endowment funds Total funds Total funds Pa ments Charitable Payments Youth programme and activities 9,432 -00 -00 8.898 Adult support and training 5,567 -00 -00 1,819 Nine Ashescentre Costs 20,974 -00 16,864 Nine Ashes Capital projects County Executive expenses -00 -00 -00 -00 9,338 -00 -00 14,521 WSJ South Korea 2023 2,157 -00 -00 47,809 Roverway 2024 4,207 -00 21,796 Audit Fees 1,260 -00 -00 1,080 Kernow Jamboree 43,774 -00 -00 379 Depreciation Sub total Fundraising expenses Detail 1 -00 -00 -00 Detail 2 -00 -00 410 -00 Detail 3 -00 -00 4)0 Other fundraising costs -00 -00 410 410 Sub totsl Total Gross Expenditure Asset and investment purchases, etc. -00 -00 -00 4)0 Total payments Net of receipts/(payments) Transfers between funds -00 -00 -00 -00 Cash funds last year end Cash funds this year end 256,707 18,953 -00 186,174

Stat•m•nt d a88•ts and Habilltkn at the end of thè year 31st March 2024 Total funds 31st March 2025 Unrestricted Restricted funds Endowment funds Total funds Cash funds account 7.332 4)0 82 901 8anK aeposit acciyJnt 100.5361 6.435 423.200 Internatwal accouni 4>0 12.704 12.519 The SL'Oi,It .4bsDritiliui s T&rTII Iri'éestryer,t SeThicp NI￿ Asttes accoiini 4)01 3.878 124.077 4)0 -001 Total Lash furids Other moneta assets l ax claifll 4)0 4)01 Oebts due trom the 4)01 4)0 -00 SUFan.ce 'laim -00! 410 -ool Sub total Investment assets I n'¢p8irrpDt Pf 0[￿.frY - rte*tail 25.462 4)0 25.462 Ouc)ie(J invps'ryierils -00 -00 -00 4)0 Other invesLryents . detail -00 -00 Sub total Non monetary assets for Bacge Stock, soo 4)0 Chr, sti)i-k 4)01 -00 -00 4)0 4JO .00 Biiddiillj 4)0 4)0 4)0 KqaChIr￿ry -00 -00 4)0 Scouliryf4 es'uipmerit. futnitur￿ et,, 4)0 -00 Olher -00 -00 Sub total Liabillties AcLOU.niS fK)i yel paid -PA YE -00 -00 410 I xpe.nses Incurred but not InV￿ce0 -00 4)0 01 SubscnDlions noi yel pai 4)0 Loan - dvtail -00 -00 4)0 Ottwr Ii¢ibililiei - 3dfudyL£Jr J -00 -00 -001 -00 tinipiriu Fee5 .00 cruals .001 1,020 Siib total R.eserves 260,645 19,139 279 783 275,660 Contingent liabilities and future obligations The above recelpts and payments account and statement of assets and liabilfities were approved by the Trustees on Xth X 200X (the date o" . Itlve Committee meeting that approved the accounts) and signed on their behalf bv Ire. Print Name Chair rpasurpr

Trustees' Annual Report

For the period

From (start date)	0	1	0	4	2	4	4	3	1	0	3	2	5
Section A			Reference and administration details
Charity name Other names the charity is known by Registered charity number (if any) HQ registration number Charity’s principal address			Cornwall CountyScout Council 3 0 0 3 6 4 1 1 0
			Nine Ashes ActivityCentre
			Washaway
			Bodmin Cornwall
			Postcode				P	L	3	0	3	A	D

Names of the charity trustees who manage the charity

(These will be published in the annual report of the charity and the Charity Register if reporting for a Registered Charity with a charity regulator)

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15	Trustee Name	Office (if any)	Dates acted if not for whole year
	Jordan Pidwell	Chair
	James McIntyre	CountyLead Volunteer
	Paula Volkner	Treasurer
	SallyVaughan
	Simon Viles
	Bennath Webster
	Bella Swanson	Co-opted member	From February2025
	Ben Powlesland		Until March 2025
	Chris Lethbridge		Until June 2026

Names and addresses of advisers (optional information but encouraged as best practice)

(These will be published in the annual report of the charity)

Type of advisor Name Address

Section B

Structure, governance and management

Description of the charity’s trusts

1 LT700001 (27 February 2024)

Trustee selection methods (e.g. trust, association, company) How the charity is constituted (e.g. appointed by, elected by) (e.g. trust deed, constitution) Type of governing document	The County's governing documents are those of the 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 County is a trust established under its rules which are common to all Scouts.
	The Trustees are appointed in accordance with the Policy, Organisation and Rules of The Scout Association.

Additional governance issues (optional information but encouraged as best practice)

You may choose to include additional The County is managed by the County Trustee Board, the information, where relevant, about: members of which are the ‘Charity Trustees’ of the Scout County which is an educational charity. As charity trustees they are responsible for complying with legislation applicable to charities. This includes the registration, keeping proper accounts and making returns to the Charity Commission as appropriate. Policies and procedures adopted for: a) the induction and training of trustees; The Trustee Board consists of the Chair, Treasurer and up b) trustee' consideration of major risks to 10 other Trustees (including 2 Ex Officio Trustees, and 2 and the systems and procedures to co-opted Trustees) and meets every 2-3 months. manage them Members of the Trustee Board complete Being a Scouts Trustee learning within the first 6 months of joining the Board.

This County 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 highquality and safe programmes that gives young people skills for life.

2 LT700001 (27 February 2024)

Section B	Structure, governance and management (continued)
	Risk and Internal Control The County has in place systems of internal controls that are designed to provide reasonable assurance against material mismanagement or loss, these include 2 signatories for all payments and a comprehensive insurance policies to ensure that insurable risks are covered.

Section C	Objectives and activities
Summary of the objects of the charity set out in its governing document	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

Summary of the objects of the charity set out in its governing document 3 LT700001 (27 February 2024)

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 part in activities indoors and outdoors - learn by doing - share in spiritual reflection - take responsibility and make choices - undertake new and challenging activities - make and live by their Promise. Summary of the main activities in relation to these objects Providing support to adult volunteers to deliver inspiring programmes for young people, and providing events and support to further the educational objectives of local Scouting.

Additional details of the objectives and activities (optional information but encouraged as best practice)

You may choose to include further statements, where relevant, about: • policy on grantmaking; • contribution made by volunteers; • policy on investments. Public benefit statement The County meets the Charity Commission's public benefit criteria under both the advancement of education and the advancement of citizenship or community development headings.

Section D Achievements and performance

4 LT700001 (27 February 2024)

Summary of the main achievements of the charity during the year Significant time and money has been - and continues to be - invested into Nine Ashes, the County's campsite, as well as solidifying the governance around the running of the site. The Charity appointed a new Lead Volunteer in February 2025 to oversee and lead the charity's operations. Through the year, work has continued to grow the team delivering Kernow Jamboree to deliver an international Scout experience to young people in Cornwall. The County has also run events to support volunteers with the transformation of volunteer roles and digital systems, as well as supporting with the implementation of these new ways of working and tools.

Section E Financial Review

Section E Financial Review

Brief statement of the charity’s policy on reserves

The County held reserves of approximately £230,000 against this at year end. Minus £75,000 in membership fees to be paid to The Scout Association, this leaves a reserve of £155,000. This is above the level required for operating expenses. The County's reserves have decreased over the past 12 months and the Trustee Board will continue to monitor and manage its finance to bring the reserves in line with their policy. Reserves Policy The County's policy on reserves is to hold sufficient resources to continue the charitable activities of the group should income and fundraising activities fall short. The County Trustee Board considers that the group should hold a sum equivalent to 12 months running costs, circa £120,000.

5 LT700001 (27 February 2024)

Quantify and explain any designations

Details of any funds materially in deficit (circumstances plus steps to eliminate)

Further financial review details (optional information)

Youmay chooseto include additional information, where relevant, about: • investment policy and objectives; • how expenditure has supported the key objectives of the charity; • the charity’s principal sources of funds (including any fundraising);

Investment Policy The County's Income and Expenditure is small and as a consequence does not have sufficient funds to invest in longer-term investments such as stocks and shares. The County has therefore adopted a low risk strategy to the investment of its funds. All funds are held in cash using only mainstream banks or building societies. The County Trustee Board regularly monitors the levels of bank balances and the interest rates received to ensure the County obtains maximum value and income from its banking arrangements. Occasionally this may involve using an account that requires a period of notice before funds may be withdrawn, before doing so the Trustee Board considers the cash flow requirements.

Section F Other Optional Information

Plans for future periods (details of any significant activities planned to achieve them)

Section G Declaration

The trustees declare that they have approved the trustees’ report above

e trustees declare that they have approved the trustees’ report above	e trustees declare that they have approved the trustees’ report above	e trustees declare that they have approved the trustees’ report above	e trustees declare that they have approved the trustees’ report above	e trustees declare that they have approved the trustees’ report above	e trustees declare that they have approved the trustees’ report above	e trustees declare that they have approved the trustees’ report above	e trustees declare that they have approved the trustees’ report above
gned on behalf of the charity’s trustees Signature(s) Full name(s) Jordan Pidwell Paula Volkner Chair CountyTreasurer - Trustee Date 3 0 0 6 2 5 Position (eg Secretary, Chair)
	Jordan Pidwell						Paula Volkner
	Chair						CountyTreasurer - Trustee
	3 0 0 6 2 5
	3	0	0	6	2	5

Signed on behalf of the charity’s trustees

6 LT700001 (27 February 2024)