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2025-03-31-accounts

Charity, registration number.. 300505 Reading Central District Scout Council Annual Rerx)rt and Financial StsLements f()r ihe Yvdr F.nded 31 MarLh 2025

Reading Central Distriet Scout Couneil Contellts {continued) Reterence and Administrdiiie Details TTU5t¢¢s' Report 2to8 Independeni Auditors, ReEK)n 910 12 Statement of Financial Aciii'ities 1310 14 Balan¢e 8h¢ei Niil¢s l(1 lh¢ FinanLial Siutements

Reading Central Distriet Scout Couneil Reference and Administrative Details Trustees P J Ath1ingtsTrn L Griniths. Chair IRMa) Meca D Nulman. l T￿￿rer C'ROrr Phillips 'I' Phillip& Li4)ffieio A Ritchie, Lx-OtTIcio M "I'a)'lor C" A MoL)res Charity. Re£istrAtion flurnbtr 3¢M)$0S FIQ RtElStrition Plumber 10212 Prlncipal Office 163 Ni)rthcourt Aienuc RiJJing Audl¢or 'JIL & I4'L'sL AL*X)unthnLI' Sm'iees l.1ml￿d ?6 VIiLxn ViLts)riu RiaJing Ilirkshir¢ Page I

Reading Central Distriet Scout Couneil Trustees, Report The trUs￿eS present the annual rwrt 108ether ivith the financial stsmcnts of the eharit%' for the ended 31 March 2025. ObJettlve$ and #ttlvltlts Objects and aims 'I'he Purrrf)se ol-SLoutin8 Scouting eNi5ts to aclii'elj. engage and SUp￿rt I'oung rople in their ￿rsOnal developmenL ernrK)wering them IL) mukc u p(15itive c(Intribulion tL) ￿Litt).. The Ilalu¢s ofr'SLouiing As %eoLlts I￿¢ arl. bUld¥￿ by ih¢v i'alu¢s: - We ULt ￿1th iDl¢gritv: are honv%L Iw4M'orthv and loya]. RL4pLVt- II'L haiL $LII'.rL*￿lI an4J li)r i)thtrs. Lari - W¢ suppon c>ihcrs ￿lj 1ok¢ lor¢ ol'ihl ivorld in i%hi¢h ii'i li1¢. IILIILI.. WL L¥plcirL (iur laiihs. bL'lie(s and aiiituths. - L'o-opernlion- We mak¢ a tK>5iii¥e dilTererKY.' ￿￿-0￿rnIe M'ith oih¢rs and make friends. Thu %Loui M¥thc)d ic)uiing iak.ij Pl￿ when voung ￿pIC. in parthcrship ivith adults. work. iogthhLi bascd on (he i'aluL¥ ol. SLC)uiin¥ and.. cnjo). Ivhat thc) 4Lre doing and htsic fun kL Pilrt in kntiviliLs ind(x)rs and ()uttkx) l¥Jrn bl d()ing %hdrL in %pirituJl rL'ileLti(Trn takL rLspinslbilit￿ dnd makL Lhi)ILL% undLrtakL nLi¥ and ihallLnBing ities make and lii'e b%. ¢heir Promise. OhJeL'ilvef, 51rale%les anda£￿},1•1e5 RL'dding C'L'ntrJl l)i%triLt suprA)rt% I I gft>USVs thai pr(ividL' %uiuiing ic) appr()NimdLL'l>' %i)un8 PL()pIL' in ihL'ir rL%PCLtIVL arca8 1)l- RLadin8. All 8ft)ups in ihc re￿nIng pcriod i%rrc ablc lo ollcr ioung pc(>ple a nighi% aivaN ULl1vil￿ altins %￿lIh a balanLLd pr()grarnrn¢ ihat includid aLlii'ilic5 al rL5tKxliiL groups n(Innal rnLLtinB pIuLLs al(Ing Mith a fvarie¢J ol. xtiN'iiie5 ama%. from the nomal m¢¢ting pl￿. I lik¢5. 14.ide 8am¢5. climbing, kaNakin¥ drJg()n-b()aiing. bL.11 rin¥in8 arejusi a fe%i' eNamplL%. Public benefil Thc charity'5 aim5 to dcvclop young r￿pIC and communitiL% proi'idcs an idcntifiablc public bcncfji. Thc trusiccs conlimi that the￿ hai'e complied iiith ihc rcquiTement5 Ot- 5cclion 17 of ihc Charitics ALt 2011 to have due regard to the public benefil guidance published bj. the Charil)" Comrnission for Bngland and ￿..al¢s. Page 2

Reading Central Distriet Scout Couneil Trustees, Report {contillued) A¢hievcm¢nts Ind p¢rformn¢¢ It ha5 been an exLiiing and 5UCLes5ful although a little ditTiculi I.￿r f(Ir Sci)uting in Reading c.entral l)i5lriLI e Li)ntinue t() ¢nahle i()ung I￿)Ple ts) ￿ner]I from the i&%[ rangr tsf pttsgrdtntne &Lii ili¢% d¢liKeT¢d ii) i)UT area. The Disirici continuL￿d its iyork in L￿tablIShIng neil. iial's of i¥orkin8 as %'olunieers and ￿e1COmIng nLI¥ i'olunieers as ike iranslormed into the neil Scouiing Siruetures v'ith a tram based approach ￿ our i'olunieering. Olerall membership c()rttirtues li) rise. incrwing h)" 40 memlws I￿1ve¢th the 2024-25 and 2025-26 ¢en8uses. The construction ol- Ihe headquarters t￿lIdIng I¢M>k place during Ihe )'ear. finishing not long after (he Jear end. I'he majoriti. ol. Ihis lunded b) a 8rani from Ihe Youth Invesimeni l.und. with any shortfall being lunded by the HQ tTUSt. 'I'he hard i%ork dnd d¢di¢aiion lor our adult i'()luni¢¢Ys in all WSiLions. has IK¢n ts)nsidirnbl¢. Wilh an in¢rL'JSLd emphasis on complianLe. Ihe Iransfomaiion and the Mal's Me no￿ iiork. ii'iih new s)'SlLms. has nDI madL ihis yLur Ihe L￿1¥lLl li)r ()ur l.cad N'oluniccr und l)cpuii' l.c4hd Voluniccr. Ilur projLLI (h'Lr%ighi iLam 14'11() l()LUKKL'd (In LrLaiin¥ IV l(Ir ()ur und 8uide5 ha%L 811.en un inLrLYJible 4un()unl ()I' thLir iimL %urL ihe Financial review 'I'hL iinrLiriLIL'd incomL of the charii>' durins the %"ear totsllcd £105.155. "I-his L￿MPriSL.d £56.16U Ir()m mLrnhLrship ¥ub%Lriptii)ns. I I.IMIITr dcinJiiiinN. £1.2117 bank in￿.rL5L £4.¥4X Ir()m pn)8ramrnL ULtii'iliL%. £2.1121 ILtling% ini(ItnL, with thi Nm<iining £iY.414) u)mpri.%ing bad8C M<￿17￿1nd1%l %alLs. FiL%iriilid in¢om¢ l£1.fi42.2741 Ix)mpris¢d grnni M'¢nu¢ from th¢ Y(HJth Inv¢51m¢ni Fund wii'ard% th¢ i)ng(iin8 I IQ rLhuild. IlnrL%lriLtiYl C¥￿ndit￿re for ihc vvar iothllcd £748.520. This ei)mpri5cd £35.828 ￿lating lo badgLs and mcr¥handi%¢ pur¥haKd l(?r vle. £51I.22() m¢mlkrnhip 1¢¢5 paid ￿ Louni). f5.5YO on l'outh PTI)¥ramiM¢ a¥lii iiii%. t4..1?11 on audit and ￿￿￿)￿n￿n¢1. f¢¢s and 1211.11111 r¢lOLin8 lo orKraling ii?%Ls (If ¢h¢ I It) buildin8. A furthL'r t834,1152. Iplii bL¥1I%-L￿'n rL'%ifiLILd ￿£1 ￿'￿18nUlLd fund% rL'IJiLd ic) IhL' CJirl¥iuidinB 511Q/o %hJrL' l)f ihL capital cKpcndiluTC. I￿h1Ch wa5 facilitaled b). the district a5 nominee. "I'hr lots15urplu5 lor th¢ %'¢ar iiJ5 £847.3¥1 12024- t152.3Y71. ii.hich nK)silk Compri￿d thc grani inioiM¢ thal f1ndnLed fixed ￿le1 bLLildin8 a(kliii()ni. I'h¢ t()lal fix¢d additions in th¢ l'ear r¢ldLillg ii) Ihe new. HQ iiitdlled £876.457. During the financial s'raT. Iht rharit). ￿ansItioned from prrparing its financial slalements on a receipt5 and paym¢n15 b￿13 to th¢ acrrua15 ba515 of a￿O￿n¢10& in acwrdJnce li ith th¢ ChaTi¢ie5 %CTrRI> 11.R% 1021, A5 part (If thi.% PnlLL%S. the inL(Trme and exrAndiiufL' fL.1￿1n¥ li) IhL' Ruding CiuidL J(?ini IIL'dJ4UdrtLN Tru%t has bLn LonsolidatLd inio ihL Siaicmcni of Financial .4L(Ll'iLiCS and Balance She￿. (ln pre%ious S'Lars ihis w'as recorded a5 a net assets rnoi'ement under ihe acciM]nts heJdin8"other ini'e5tment5-"1. It shc?uld dlb(? ly ni)t¢d Ihdi R¥ddin¥ SL(iuI and Ciuide Jiiini Hwdil4uart¢rs Tru%t-S i"¢£ir end is 31 JUIN. A% part lif Ihc Ll)nwlidaiion proLCSS. thc 20?) linanLial S￿ementS tor Rcading Ccniral Di%irieL SLOUI CounLiI ineludcs incomc and cxpcnditure fn)m Ihe HQ injsi lor the period 01 August 2023 ￿ 31 Nqarch 2025 to ali8n ihe reporting period. Page 3

Reading Central Distriet Scout Couneil Trustees, Report {contillued) Pulicj. ijn r￿erVe% .1 he l)istrici-5 reser%'es tx)11￿. 15 fundameTrthlli' gvdred ￿￿17rd5 ensuring financial stabilits. and the continuit), of Lharitdhle dLtiviii¢%. This ini'olve5 h()Iding adwuale resources lo tniiig1l￿ ri%ks. fund do'el()pmenL Hn(I r¢4pnnd io unlor¢seen linanLial Lhallenges. UnTestricted reseTr'es are aNailable lor use ai ihe discretion of the "l-rustres in furtherance of the general objeLtiN'e5 of thL' I)istrict. I'he) repre5eni free re5en.es readili a¥'ailable lo Irusiees t() Spend a5 iheN see fit in aLLiirLlanL¢ wilh lh¢ LhJrilN's 1)bj¢Llii'e.%. Th¢ir primar% puryx)%e 1.% ts) priii'i(l¢ i(ii'¢r r()r li￿rat]()￿al Ti4k% as 1¥¢11 a% to Lovcr unlorLs¢crt ¥jTium_%¢an¢Ls anJ budgL¢ iaTianLcs. Th¢ TrUs￿S ¢onsidcr thai th¢ Disirili should hi)Id a sum slllli¢i¥nt 10 ¥nsur¥ thai its niY¢S￿ry a¢iii ili¢s ¢an Lw ¢arri¢NI and ihat ¥iablL S¢OUt groups can Loniinuc IL) li￿raiL in thL I)istriLI. ii'hilst also holdin8 suifieieni funds to manage unforesttn ei'ents. Wiihin the l)islriLt Ih¢se lunds ure held iiithin th¢ (yenerul I'.und. Th¥ pi)lii> i)l-Lharii% is th￿ th¥ IfiJsiLYs atm w kc¢p ¢hcm ai a l¢v¢l ii'hi¢h is sufficicnt ttir ihe Lharill 10 Loniinue lis Lhariiable aLIIVLijes. should inLM)me or fundraising lall short. Ai Ihe l'ear end higher re%en'es ihan u.%ual iyere held. 10 allo1¥ lor rxTrieniial e¥LeSS cosis surniundin8 the I IQ del'elopmenl projecl. should 8rant lundin¥ n()l l{)￿Lr IhL lull Lx)%l (IfihL building ii()rk. I'h¢ ihariii. al%0 hL8 d￿ignal¢￿ and r¢siriii¢d r¢seTh'o. &$ detailed in lh¢ noi¢s to lh¢ a¢o)unis. ￿￿1&nal¢d lunds ar¢, h¢ld li¥ rinb-l¢nii lund% li)r sr&xifJi ini¥rndl pn)j¥xts. tuiur¢ iJpiial LXpin4iiu￿'. i)r ti) r¢,flIxi Lh¥ idlu¥ i)I' n()n-li4uiJ a%%Ll%. RL%iflLIL￿ lunds JrL l(Tr be ukid in accordance with stttific restriciions imwised by di)n()r% or 14hi¥h hJ%'L bL'Ln rai.%Ld ltir partiiulknr purws. Inve.¥lmentpollcJ uwdohJeLllves 'I'h¥ Lhariii'% LJ%h ri%cn arc Th)d￿l. A% such. there are irnsu(fi¢ieni funds to ￿arrAnt long¥r ￿mI ini"LgimLnLg, 8uih J% %lcKk% and .%haris. 'I'h¢ ihJril) has ¢h¢rn.ltir¥' adi?P¢¥xl a l()%1 risk siraiikil. io ihi (?I' lis lund%. u.4inB inlirL%t.Fa%'ing bank aLX4)unts iihLYL appropriatL'. All lunds. arL hcld in LI￿. onl! usin¥ mainstrL'am bunks 'I'h¢ irus¢¢¢s r¢gularl>' nK)niior ¢ash r¢s¢n¢s and the bank In¢¢r¢￿ r¢¢¢ii"¢d. io ¢nsur¢ thai th¢ ¢harii>' omains mJximum fvdluL. fr()m ils hdnkin¥ arrangL'mLmL%. (k'LlSI(Indllv thi8 mai" ini'()l%"L using Jn tiLLX)uni ihai rLyuifLi a PLrii)d i)I' noliLL IK'lorL lund% ma). i%ithdrdi4n. Ir SULh aLLounis arc u%cd. ITU%tLxs will lirsl Lon%idLr ihe L115hllOi￿ rLquiremcnt5 ofihe charity. PIAns for future perlods Aims objeclifve5lorlmthreperio(ts ()vLr Ihl p&%1 1140 1"Lars. RLading Ccniral Disirici has cX￿rienCed 51cadi' )"W-on-Jear groiTrth ol-approximatcly 3Q/o. This placcs thc districi ahcad ofthc national trend and amon8 the Icading di51ricts in RoNal Bcrk5hiTC. The Lhariiy.8 objeLlii'e for Ihe fuiure is (() increase )'outh meM￿rshiP h}. S0/. Mith a partiLular IoLU% nn expLindin¥ tspwnunilies for ihe i()unge%t meM￿rs. To supp)rt thi the chariti plan% (o open iwi) nei4. 8quirrLI Dre￿5 lor LhildrLn agLd 4-6 and ensure ihai all gmups arc aLiiiel!' oncring Seouiing aer05s thc Bcaicr. Cub. Scout. and Lxplor¢T 5eCtiOn5 to make full use ofavailable spaces. ALhieving this groiith will reqllire Inc￿￿e in thduli volunieers. The chariii, ￿111 ￿ M￿rking clo%el% with ihe Count). D￿'ClOpmLMt Tcam lo suprM)rt rcenjiuncnl and cn8a8emeni ctlons. The completion of the Reading scout &. tiuide Ileadquarters ii.ill enable Ihe dLStrict to further PTOmOte scouting in the 5urrvunding are3_ S￿lI]CallI.. the i2nd Reading Sroui CTroup li.ill receiie ¢argeted supporL that tlie hJv¢ iiif¢S5 to th¢ fJLiliti¢s. Page 4

Reading Central Distriet Scout Couneil Trustees, Report {contillued) Trustee5 otrittrs The trustees and otriL¢rs seThing th¢ )'¢)r and sin¢¢ the !'4%1r end iiEr¢ as follom's.. TTUbt¢Ls= P J Aijdington [_ CiritTiih%. Chair IRMa) MLCJ D Nei%man. Treasurer CROrr N Phillips T Phillip% E.Y-oifi¢io RilLhi¢. Lx-OIIiLio M 'l'a) lor L A M<x)res laprK)inieil 29 (kI0￿r 2024 Fi l.'leming Ir¢sign¢d 29 ()L￿b¢r 20?41 Page 5

Reading Central Distriet Scout Couneil Trustees, Report {contillued) Stru¢ture. gov¢rn#D¢t nd rn#n#gcmcnl N&thre ofgovermlng Th¢ Charli￿ is ¢ontToIILxl b% lis gthletning di)LumLmi& thosL ()r Th¢ Su)ul Ass(Kiaii()n. Th¢> ¢4)nsisi ()I' a Ri)yal Charter. ￿hleh in turn 8ii.es authoriL)' LO thL Ble Laws of the AssoLiaiion and The Polic%. Organisation and Rules ol-'I he Scoui Associaiion. The Di8iriLt is a irusi, es¢abli%heJ under its rules. which are LX)mmort its all $￿uts. Recruilment andapptsin¢menl ollrns¢ees 'rruS1LL￿ afL Jprrt)iniLd in aLLL)rdanLL i%iih th¢ Polio.. Organi&gLion and Rules ol'ih¢ S¢out Asso¢ia(ion. irnlnlrt% ofirusiees .1 ru%1¥￿• urc induLi¢d truined in uccordarbce ii'ith the P()lici'. Or8uni5ali()n and Rules of ihe SLx)ul A%.41)Liuti()n. Thi.% irtLludes LxJmplding the BLing a Su)UL% Tru￿ee leaming i¥ithin six m()nthb ()f j()ining us a Iru_%i¢¢. .1 hL Lharii%' 1% Jdmini%lLrLd the kndy ofiruMee5- Ihc I)isiriLL'I'ru￿ee 11()ard. 'lkne knard ci>nsists ofihc C'hair. 'I'rLth4urLr and LILI'Ln Iru.%lLX% linLludingT ()IIL l..¥ ()IIiLI() 'I'ru%iLxI. 'IThLfL dTL gLnLTJI l￿LTr. Iwii niiiiiih unLI i?nL unnu￿1 gLnLral mLLin¥ PLr unnum. ()l-ull thL InL%lt'% und h()L rLquirL'd l(Ir %pLxiliL ubj¥¥¢%. All d¢ii%ii)ns ar¥ mad¢ hi, thi gincrnl mix'iings. 'lkni baikgr(iunJ ()I' th¢ ¢w%lii¥ ix)i"Ir% rJng¥ i)r eYpLfiLnLe in husine&s and oiher charii>' ft)les. 'I'hL I)iiriLt-I'ru.%tL'L Iliiard L￿sUr￿ ihc follvw'in8'. 'I'hL Lharit) is i4-ell rnanagcd Ri¥k% JrL and mili8UtLxl IluilJinbl% and LyuipmL'ni drL' in Bcx)d i%i)rkin8 4)nler C'i)mplianLL with IL8al re4UiTLmeni.s. c)r8anisalion w>licics and rules The 5UPtX)rt of thc tru5t¢C5 a5sis15 other wolunicLY5 lo run highwqualiiy 8nd 5afc [￿gramM¢S thal giN'c Noung r*opl¢ 5ki115 for lite. Page 6

Reading Central Distriet Scout Couneil Trustees, Report {contillued) Mqjor rl.¥k.F ￿￿1￿95e ri.¥As The Irustee5 hai'e a55e55¢d ihe major 51rategieK busiDe5k and operalioDal risks i¥hiLh the) belieN¢ d)e charily fuL¥.%. Th¢ ¢Niernal risks aod e¥wsur¢ ar¥ kept un(ler ct)nstani r¢i"ith. ￿g¢ther ￿lth the inl¢rnal &speLts of hLalih and safetj. A risk register has been established and will be revieiird annuall). to ensure thej are effecti%'ely managed b%. Ihe The major risks and prn'%¢nthlii¢ m¢&sur¢s in pla¢c arc.. Damage io ihe biiilding. properg. G81 andequipmeni I'hc di%triLt h&4 .%ul'liLi&nt building¥ and L(IDILnL iTr%uranLL in place Jniligaic a¥)in%i ￿n￿ary¢nI l(1.4%, and in Ihi i%'¥ni ot. l¢mpLirar) loss Mould r¥qu¢si thc us¢ ol. buildings. pmwrt% and cquipm¢nt Ir()m n¢ighLY)uring or8anisaiions SULh as ihe ehurch. communiiy eenire and oiher scout 8roups. as a short-ierm solulion. Jnjiiry. io l¢'(ttk?rs, helpers. siippori¢rs omlm¢mb¢rs l)i%triLI k()lunlLLYs arL' mtm1￿.rn vf ihL %iN)ul A.%%(K'iaiion and. as such. inLlud¢d in thL naii()nal aLcidL'nl insuranLi FX)IiL). .111 uL'lii'ii}' ¢indnixhis th1'u)' ¥i'enlsfolloM' I1￿,$coul.15S￿lUIltsn rNle5 Ri%k. A.%%L%smLnt% arL rL￿'lL1%LJ bL'fi)rL aLIli'iiiL￿ Lan uk'L plaLL b!. 8ft)ups and uniL% ii'ithin IhL di%triLI. ALlii'iliL nLI Ni¥hL% Awav L%'L'nis urL ni)liliLd iisin8 ihL IILYkthirL n(iiiliLJtion 5%%1LTr% iihiLh inLludL' %uhmi%%i()n (Il'a Ri%k AssL%smcnl. Ré'cliiclion or la%.f of i'oliinl<'ers 'I'hL di%triLI is 1(IiallN rL.liant up)n %-()1untL￿'TS ts) Tun aThJ aJminisiLY Ihe aLliNItIL% l)f thL Ji%iriLt. Il. IliL'fL I￿lfL, a rL,duLllI)n in IhL' nurntK'r i)f ii)luniL'r% Ic) ￿ unaLLLT)iablL IL'%"Ll in a rArtiLular arLa thL'n ihLYL' l%l)uld hai'L' ti) bL a Lx)ntraitii)n. cons1)lidalion oracl1￿111c5 or closure ofpans ofthc disirici orfftiions. I'll.. Circini & rL,biiildoJ'ihe IIQ 'I'h¢ dislrict is acting as nominee lor a 8rant aiwar(kd ￿ rovw the ¢05ts of r¢buildin8 the Srouts and tiuide I Il). "l op linc risks %L%50riatcd with Ihat projccl iirr¢'. l. FinanLial shonfall 2. No vornplLI¢￿ building 3. Withdramal ol-grants 4. Ni'¥(ItiN'¢ & r¢pulativnal To mitl8ate the risks. an oversi8hi team il'as fornied on ￿ha]rO1.the trusiee thai ￿￿rke￿I closel) with the projecl and its funding. A separate risk" regisieT created for 0￿ra110￿al St￿1r1C5 and used within the ieatn. 'I'he Iru5te¢ iM)ard r¢i'iJ¥ed a sutnrn3￿. of th￿¢ ri5k5 ai ihe bi-tnonthl) meeling un1¢55 a CTucial or high prioi'ity findniial. lim¢s¢al¢ vr r¢¥uldt(?rn" ims and th¢n an ¢xtratTrrdinag" m&ing h¢ld. lnIerp￿/ conlro15 The chariti. has in place sl'slems ol- iniernal coniToIs that are designed to proi.ide reasonable a5SUTanc¢ against tnaterial tni5management OT1055. th￿e include dual SIgr￿LorIt5 for all palments and a compTehen5ii'e in5uranc¢ tx)li¢y to ¢ll5ure thai insurabl¢ Ti5k5 are co1.￿d. Page 7

Reading Central Distriet Scout Couneil Trustees, Report {contillued) St#tem¢nt ofTru5te¢s' RcspoDsibilitits The trusi¢e5 are r¢stK)nsible f(Ir pr¢paTing the Iru5tee5' retKJn and the financial 5UfrTnents in acLoTdanLe ivith the [Jni￿d Kingdi)m .4LLI)un¢ing SiknJ)r(L% Il Inil¢d Kingd()tn C1￿¢￿all!. .4L¢Ypt¢d A¢¢()unling PTaLliL¢l and appliLable la%1 and regulaiions. The laiy appliLablLS io ¢harl(lL￿ requires ihL tr￿SLee$ 10 prepaTe linancial staiLmients tor eaLh tinancial i¥hith 8ii'e a trne and lair vieii ol-the sthte of atTairs of the charii) and ol-lhe incoming resources and application ot resourLe5 01-the charity for thai period. In preparing ihese financial siaiements. the Irusiees are required ￿.. Select suitslble accouThtin8 ￿)lIcIeS and ihen appl!. them eonsisnil!'- ob5L Th'L Ihe mLhLids and principlcs in ihL' C-hariiies SORP.. makL jud8Lmcnt5 and ￿lIMate5 ihai arc rewnablL Jnd prudent: .%tulL ivhLthL'r uppliiublL aiLI)unlin¥ .%taThdaTd¥ hai'e l(Ill()iied. .%ubjeci io anj material departures di*lii.%Ld unLI L.¥plainLd in the finathcial sthtemenLS'. and prLpaN' (he lin￿claI on the going concem basis unless il is ir)appwpriate ts) presume thai ihe IhJrit%' i%ill iwn¢inu¢ in busi￿.$$. Thc trusiLx's arn. rL¥wnsiblc lor kc¢ping pn)p¢r a¢couniing r¢¢ords thai disclos¢ u'ith rwonablc accur&c>' ai any iimL IhL' IinanLiJI wsiiii)n (Trf ihL Lharitj and Lmabl¢ thLm t() ensure thai th¢ finanLial SLIiLmLntS L()mpl> ￿1th ih¢ C'hariiiL% ALI 21111. thL C.'huriiiL% IAiiy)unL% RLpirisl RLgulaii()n% 2(Klll. il)L pr()I'isiiin.% ()I' IIIL Lx)nitituli(In. I'hi Iru.%lLx% url ul.%4) rL'.%pin.%ibli liir sulLguurdin¥ ihL lif thL Lharil> and hLnLL f()r uthing rLasi)ndhlL slLp% l()r ihL prLvLniior) and dliciliun ofirdud and irthL'r irrc¥ularilieb. Appri)%'cd by thL IrustCL'S (Ifthc charity ()n 2910812025 and signed ()n its bchaifby.. ru%iL'L' Page 8

Reading Central Distriet Scout Couneil Independent Auditor's Report to the Members of Reading Central District Seout Council Opinion W'L haiL auditL￿d the tinat)cial siaiemet)ts ol. RI￿ding Centrdl Districi Scoui Council Ithe 'Charl￿,) for Ihe Wear ended 31 March ?025. 14hiLh comprise ihe Siaiemeni ol- Financial .4ciii'iiies. Balance Sheet. and Notes to the l.'inancial Statemenis. including a Summar) of signiflcani accouniing tKJlicies. "lThe financial rewrting tram¢￿.￿rk thui hd5 been AcLLPtLd ALcouniing Praciice.. and huvL IK'cn prepured in ucc(Irdanc£ ii'ith ihe requirLThcnts ofihc C'harilies ALI 2011. BASIS for oplnlon Il'¢ il)ndLlilL'd i)ur audii in a¢LorJan¢e iyith Iniernaiional %tJndards on AuJiiing IIIKI IISA8 IIIKII and Jppli¥Jbl¥ lJ%¥. ()ur r¢%p)nsihiliii¢s un(k.r Ihc)s¢'.swidarJs Jr¥. furthlr diYri￿%1 in th¢ Judii(Ir risrM)n%ibilitii% lÉ)r IhL au¢Jit ()I' Ihl findnLiJl ¥tstL'mLnls %Lxiii)n i)fi)UT TLIK)rt. WL JrL indLTrndcnl i)f IhL LhwiiN' in aLLiirJanLL Iiiih IhL Lthiial rLquirLmLnls Ihai arL r¢ll￿a￿l l() ()ur iiudii <)I' IhL finanuial WlLmcnL% iii IhL IIK. inLludinB iliL I.'RC"s l.'Ihiial siandJrd. Jnd huN'L lullillLyl i)ur ()IhLr ithiL~Jl r¢sw)nsibilili¢5 in ULLiir(lunLL i%ith ihL4L ￿￿uIr￿n1lrtts. W¢ LK.li¢vL Ihdl lh¢ Judii ¥%'iik.nii hav¢ c)biainixl is %uJfi¢i¢ni and appr()priai¥ Ici pr(>Nid¥ a bd%i% f()r i)ur C'onclu$lons relatlni to golng eoneern In Jiidillnb￿ IhL' linanLitiI %ldlL'mL'ni%. IIL hJie LX)ncluded thai ihe iru￿e£S use of the 8()in8 Lx)llLem hasis i)r dLLI)uniin8 in Ihc Preparation ol'ihe finanLial 51aiLYncnts is appft)prialc. lin thL M'iirk lic hai"c pcrlornicd. wc haic nLA idcnlilicd an). malcrial unLcrtainlie% rclaiing ts7 ei'cnt% or Lx)nditions ihat. indi￿lduall) or collixlii'cl). mai. cast signililani dou￿ on thL charilN's abililN l() L(Inlinuc gi)ing ¢iinLrm for a p¢ri(xl of at I¢￿[ ti¥¢lie months from iih¢n the original finarlcial $ts¢¢m¢nts i¥ere authori￿d l)Iir rL'.%rrt)n8ihilitie% the resFK)nsibiliiies orth¢ tnLSWs wth r¢sra 8t)in8 ￿)ntern ￿ d¢scrilxd in lh¢ TLlei'ant %cLlions ol-lhis report. Other Informxtlon "I h¢ trust¢¢s ar¢ r¢stK)ll5ible for th¢ other informalion. The Oth￿ informalion cotnpTise5 the infonllation included in the annual rerA)ri. oiher than the finanLial siaiemenLS and ()ur audiii)r s rep)rt iherei)n. Our i)pinion i)n Ihe linanLial 81iltLmenis does noi ctsler ihe other inliimaii(Trn an(L exeepi io the exienL oiheTwi%e expliLill% %tatLJ in our rcport, lic do not c.¥prc55 anv lomi of&ssuranLC Lonelusion thercon. In Lonnection lviih our audit ol'ihL linancial sta1LryllL￿ts. our rcsp)nsibilili' is lo read thc oihLY infomiation and, in doing 50. COll5id¢r Mhether the other infortnalion 15 malerialli" incon515tent m.ith Uie financial statetneDts or our knviNltdg¢ obtained in the pudit or othe￿1"15¢ aP￿ar5 lo rnJteriall! Tni551Jted. If li'e identify" such Illaterial inL(In.%islenLle% l)r aPP4LrenL maierial mi%thLemenL%. are required tsi deierniine ii'hdhei there is a maierial misstaiLmLnt in thL linancial siaiemenis or a maLerial MissthLemL￿l of thc oihLY inlomaiion. Il.. based on ihe iiork w'e ha￿'e perlomied. ￿"C conclude Ihai (here is a malerial misstatemeni ot- this other inforniation. we are required to retK)rt thai fact. We have nothing to report in thi5 regard. Page 9

Reading Central Distriet Scout Couneil Independent Auditor's Report to the Members of Reading Central District Seout Council (conlinued) latters on which we art required to report by exteplion In ihL light ofr'our knoi%lLMI8L and undLrsthnding ol"IhL Lharii! at)d its envin)Thment obtained in the course ot'ihe audit. i¥e haNe noi ideniitied ma￿rIal miSSLqtrments in the TrU￿ttS, Re￿rt. We have nothin8 to rewrt in respea of the folloiiin8 mauers i%there the Charities (Accounts and Reportl R¢8ulaiions 2008 require5 us io rerK>rt io )'ou if. in our opinion.. dequate aLcouniing reLoTds hai'e noi been Lepi. or Murn5 adequa for our audit have noi been Teceived fr(?tn branLh¢s not ki51t￿ b) u5= or IhL linanLiul %tut¢tn¢NiS kW¢ noi in a¥r¥¢ment 14.ith th¢ aLYounlin¥ r¢LoTds and rdurns,. or LLrlalrt di%L1ts4urL4 1)l-Iru%tee% rLmuncNtitsn wLified b)" laiv are D(ii mtsdL.' tsr ¢ h)w¢ ni)1 rLxx'i%¢d all thL ir)lomutior) and cxplaoa¢ions lic rLx4uirc lor our audit. Rcspon5ibilities of trustees As ixplainLxl morL lull% in th¢ S¢aiLThmi of Trustces, Rl￿￿n51bllItI¢S lsd ovi on ￿8¢ 81. thc irusi¢cs arc r¥%tx)n%ihl¢ li)r th¢ pr¢paraiion ol. the financial sthi¢mLmis and for ixing saii%fi¢d ihai ihe>' gil'¢ a tru¢ and lair I'ILW. and li)r such iniLrnal Lonirol as th¢ [ruStLL￿ dthLYmine is nLYcs%ar% io endble ihe prcpdraiii)n or rinanLiJI 51atLmLnts' Ihai arL freL fr(Trm matLrial missthtLmLnL ivhahcr duL ￿) frnud or cmTrr. In prLpJring thL finunLiuI sthlLmLntk ihL Ifu%iLX'S 41fL fLsrrf)nsiblL flir JSSL'%sin8 thL' Lhuril! 5 uhilii> Lx)nlinuL ¥iiin¥ L()nLLrn. Lli.%¥li).4ing. uppliLublL. matlLr relJ¢LYl ts) ¥(Trin¥ conLcrn and u4in¥ thL g(iiii¥ Li)ncLrn i)f a¥¥i)uniing unlLw% thl tru%i¢CS ¢1¢her inicnJ 10 liqvidaic the ¢harii!' or to L¢&sc 0￿ratIOns. or hale ni) rL'ali%iiL Audilor Re$pon$ibililie$ for ihe •udit of ihe f•n•tsci•l 5¢iiiemeth¢s ()Iir i)bjLltikLs arL tl) Libiain rLas()nablL a55urnnLi aiK)ul IihL￿Lr thL flnaniial 5talLThLn15 as a whi)IL urL IrL Ir(im miilLriul miss¢aicmLnL iYhLth¢r duc to linud or ¢m)r. and io issuL an uudiliir s rcrrtirl thut inLludLs ()ur (Ipiniiin. Fiia%iinablL 45suran¢¢ is a high li*&1 of a&sutan¢¢. twi is noi a guJrani¢¢ thal an Dudil ¢i)nduLityJ in dLL(IrdJnLL lylth I%A.% 11 Ikl w-ill ali%-a) % dL4eLI a maiLriJl mis%iaiLment iithen li LXiSl%. Mi%%idiLmLllL% Lan ari%e Inim IraLid c)r L'mir and arL L(TrnsidL'fLMI mJiL'ridl if. indii-iduJll% c)r in ihL ag¥rL'g4LIL'. LhL! L()uld rL,￿￿)n￿￿ll. he L¥PLLILd ii) inlluLnLL thL CLX)nomii dLxi8ions ofuSCTS ihc basis oI'thcSL linanLial sLalLrynLni%. .1 hL Lxtint to ilhiih our proLLdurLS L4tYablc ot'ddcding irrL8ularitics, inLluding IrJud is dLiailLd klow.. Page 10

Reading Central Distriet Scout Couneil Independent Auditor's Report to the Members of Reading Central District Seout Council (conlinued) the engagemeni partner en5UTed th￿ the engagemeni team collectii'el!. had the appropTiaie comFEience, Lupabiliti¢5 und skills to identif) ur r¥LX)gni￿ Ni)nTiJnplianL¢ ii.ith appliLabl¢ lJiii and regululii)ns'. e idLntifiLsd th¢ laiys and rL'gulaiions appliLablL t() thL ¢omwn! thA)ugh discussians i4ith diTe¢i()rs and ()ther managemeni, und Inirn (iur kn(ilvl￿g¢ ofthe charitie5 scdor: I(￿￿Sed on specitie and regulaiions ithieh ive ¢onsidered Ma￿ hai'e a direci material eiyeci on ihe linancial siaternents or the operalion5 of the compan!.. includin8 the C'ompanie5 Aei 2006. L'harities Act 2011, empli))mLnl. hLalth and %aleii' legisl￿1￿￿. l 11￿%￿S¥'￿ thi LxlLmi É)I-LLimpli￿¥¥ iyith ihL laiis artd rL%ulaii(Ins id¢rttificd alx)i'¢ ihJx)ugh making enquirics ofr. manablLmL'ni and insp¢¢iing l¢gal corr¢swnd¢ne¢.' ond ideni1liL￿ lai¥s and regulaiions i¥ere LommuniLdicd iihin the audit team re8ularl> and the team remained alert to insLqnces of-non￿0MpIiance ihrou8houi ihe audit. W¢ us%e.%%¢d lh¢ %u%L¢piibilit) uf the Lvmpunb. s financial 51aiLYnen15 lo malerial missthtemenL inLludin¥ obiaining an urtdLrs¢artding ol'hoi¥ Iraud might (Kxur. bi.: mak'inbl Ln4uifiLS ol. mana8L'mLmi as io ii'hLre thev coThsidered there w?5 susceptibiliiy ts) fraud, their kn()IvlLdgyL (Il-aiiual. su.spLLILd and ullL'8cd linud.. and Liin.%iiJLring ihL intL'rnal vontrol$ in plucc to mili¥alc risks of frJud and nOn￿OMplI￿n￿L with lui¥% and '] () 4LddrLSS IhL' risk ol. frnud Ihrou8h mana8emeni bi&s and oi'erride ofconirol& we.. pLrliirmLxl analNtiLal PThXLdurcs i(1 idLnlif) an) unusual or unc¥￿LlCd relationships: tibt¥d.ji)urnal iniriis lo idintily unu511al irnnsailions: L'S%L'd Wh￿￿LhL'r judgLmini¥ Jnd &5sumpiion¥ made in dthern)ining th¢ J¢&x)uniin¥ esiimJi¢s ￿*r¢ indi¢ulive in￿LItI￿aLL￿ IhL ralionalg I￿h1nd si8nificanl or unusual trnnsactions. In re%ponsc to ¢he risk of irregularities and nonw¢omplian¢e with lows and rcgulaiions. Mt d¢5ign¢d prorcdures hi¢h in¢lud¢d bu¢ wtr¢ not limit¢d ¢0: aBfLcing linanLial 5talcrncn( di5closurcs (o undcrli'ing Sup￿rtIng documenlalion: reading the rninutl5 01-m¢￿Ing3 01-Ih(ksc chargcd ii.ith 8oicmancc= and cnquiring of manag¢mcnt as lo ar¢￿1 and WicniiJl liliga¢ion and Claims. There are inherent limiiations in our audii pmcedures described atrx)ve. The more ren￿l'ed Ihai laiis and regulations arc from linancial trnnsactions. Ihc Icss likcli it is Ihal i¥e ivould bcciirnc ai¥are ot-non-compliancc. Auditing standards also lirnit the audil procedurc5 fequiTed io idenlif!. no￿￿0T￿PIlance ii.ith laii's and rcgulalion5 Iv ¢nquiT) (Il- the direLiofs vth¥r mana¥¢ment dnd ihe ins￿¢t10n of tvgulJtt?n" and l¢gal Liirr¢￿p[7ndtnLv. if anj. Material tni55taieni¢nts that aTise due to fraud be harder to detect than those that arise tTOrn error as they tna> inioli'¢ delli￿rat¢ concealtnent or rollus1ON. A turthtr description of our r¢S￿￿51b1]itle5 is ai"ailable on thc Financial RqK>rting Council's w¢b5ite at.. v.fr¢.vrg.ukJaudit(lr5r¢s￿nSibllll1CS. Thi5 d¢srripiii)n foms part of our audilor 5 r¢tKIrt. Page 11

Reading Central Distriet Scout Couneil Independent Auditor's Report to the Members of Reading Central District Seout Council (conlinued) Use of our report This rLpori is madL solelv to ihe chariN tnjsiees. as a ￿)dI,. in aecordanee Miih seciion 144 ot'ihc Charities Aet 2011 and regulations made under seaion 154 ol-lhai Aei. Our audii ii'ork. has been underthken so that M'e might 51aie io the tru51ee5 Ih05e matters we are required ￿ stste io trus￿¢S in an auditors, rekxirt and for no other purtK15c. T(1 the full¢sl e¥ieni t￿MillI¢d bl. lai4". ile d(} n(ii (Ir assume resFKinsibililN l(1 ￿v(In¢ oiher than Ihe charity and iL% trusiee% as a Ixxty.. for ow audil IIDrk. for thi% rewrL or for the opinions ive have formed. l.Lx Ciurdnir FLA I%Lnii)r %iaiuli)r)' AuJili)rl For and un TrK.hall'ol'Vali & Wl￿1 ALLX)un¢an¥% SLn'iccs LimilLxl. Sth¢uton' Audiior ViLt()ria Ilouse ?6 QuLLn ￿'ll¢{)rI￿ Strcet RLuLlin IILrk%hir¥ 0810912025 DaiL'. Page 12

Reading Central Distriet Scout Couneil Statemellt of Financial Actii'ities for the Year Ended 31 March 2025 Uttrtstrhtted funds Resirlrttd funds Total Note Income and Endowments from: Donations and ILsaLiL 56.160 56.160 ,71XI.143 39.919 1.207 7.R(I9 39.919 1,692.274 l)thir tra(ling aLiiNilies IniL8imeni In￿Me T()ial inu)me 1.69? 274 1.797.429 Exp¢ndltur¢ on: Rai%in¥ lunLIs LhariiJbl¢ a¢tivities ()(hLr cxpcnditurc 135.8281 180.1681 864.516 {35.8?81 11.6g¥.5681 11134.11521 .1 olal eX￿ndItUre 74¥.5?0 11.6l)%.56XI NL￿ inLomLIILxpenditurel mov¢m¢ni in funds 85.1.675 1147..1111 853.075 6.?Y41 1147.381 Recontilixtion of fundj '] i¥ial I'un&i br()u8hi for%i#r '] ciial I'uniL% lorriixl IcFn%•rd 33%.513 4.fygx 343.211 16 I.IY2.1118 1.5Y6 .1411.592 Th¢ no¢¢b pagrs 16 til 25 fiTrTtll iin int¢gral wt of th¢K fin8nrial 5tat¢tnents. Pa2e 13

Reading Central Distriet Scout Couneil Statement of Fillaneial Aetivities for the Year Ended 31 March 2025 (continued) Uttrtstrhtted funds Resirlrttd funds Total 2024 Note Income and Endowments from: Donations and ILsaLiL 49.852 49.852 50.987 35.679 36.758 l)thir tra(ling aLiiNilies IniL8imeni In￿Me 3).679 T()ial inu)me 36.7)8 136.8117 Exp¢ndltur¢ on: Rai%in¥ lunLIs LhariiJbl¢ a¢tivities ()(hLr cxpcnditurc 91.060 151).()441 17.348 91.060 159.l)441 132.Y541 .1 olal eX￿ndItUre 411.4(A 132.l)541 NL￿ income 1411.593 mov¢m¢ni in funds 148.5413 3.804 152.397 Recontilixtion of fundj '] i¥ial I'un&i br()u8hi for%i#r '] ciial I'uniL% lorriixl IcFn%•rd I xy.g?0 R¥4 16 3311.513 -143.211 All ()rthL Lhariiv's aLl1￿111e8 deri￿e fmm u)niinuin8 ormiions durin8 the aknve ii%i) periods. 'I'h¥ lunds hriak.di)i%m f(Ir 21124 is shNI-n in nol¢ 16. Th¢ no¢¢b pagrs 16 til 25 fiTrTtll iin int¢gral wt of th¢K fin8nrial 5tat¢tnents. Pa2e 14

Reading Central Distriet Scout Couneil (Registration llumber: 300i05} Balance Sbeel as at 31 March 2025 202) 2024 Note Fixed assets l <in¥iblL usseis 1.047.786 171,329 C'urrent asset5 ii)Lks l)cbiors C'ash ai bank. and in hand 14.494 15.005 12 13 7Y.2.111 159.4115 189.16.? 25i.217 204.074 Creditors: Amounts falling due within one yeAr 14 132.IY21 Net Current #ssets 171.8¥2 Net Assets 1.19O.59? 343 ?11 Funds of the chArity: Restrltttd income funds RL%lriilid liind% 11.596 4.fy98 [Inre5tricted income funds Ilnr¥%tri¥¢¥d lund4 1.192.11111 33X.513 Tot#l funds 16 1.190.592 343.211 'I'hL finanLial $tatL'menis on pagL￿ 13 kn 25 Htre appr()i'ed by the vustCC5. and authori%cd fi)r iS%UL (In 2910812025..... and signcd on ihcir ￿haIrb).: Tru%tLL I) N¢1￿Man Tru%iee Th¢ no¢¢b pagrs 16 til 25 fiTrTtll iin int¢gral wt of th¢K fin8nrial 5tat¢tnents. Pa2e li

Reading Central Distriet Scout Couneil Notes to the Fillancial Statemellts for the Year Ellded 31 March 2025 l Accounting policies StAtement of ¢ompli*n¢e ThL linaniial staiLmLnts hai'e prepared in accordance ii'ith ihL second ediiion of the Charities StalLmieni ot RcL0mMLndL￿d PraciiLe iSSULd in octo￿ 2019. Ihc Finaneial RerM)rting Sthndard appliLablc in the Llniicd Kingdorn and Republic ofirelarbd 11.'R¥ 1021 and the Chariiies Act 2011. Basls of preparitio RLJJin¥ L¥nirJl DislriLI Sloui Ci)uncil meeis the (k.linilii)n ()r a publii iKm¥lil Lmiii> undLr bR$ 102. 'Fhe aLLounis IlinanLial stai¢mLmisI ha%L b¢Yn prepared under ihe hisiori¢al ¢osi coni ctjiion ￿1th 1￿mS rcwgniscd )( cost or irnnsaLiion i'aluc unless oiheni'isc siaied in ihe rclei'ani noic(sl ￿ Ihcsc aceounts. Goln% eontern 'I'hL Iru%lLL% Liin%idLr ihat there are n() maierial uncertainlies alK)Ut the LharitN's ability ￿ ￿1n11nUL &8 a goi1)£ Recla55111catlon of comparatlve l)Iirinb? Ihl linanlial iLJr. thL Lhariii Iransiiioned fTom prcparin8 its finanLiJI SL2￿M£nL5 (In J rLLLipLs and p(lymL￿Il ba¥1% l() IhL aLirual% basi% ()I' &Lu)uniing. in aixx)rdanic ii-ith ￿lL C'hariliL% %()RI' 11.'R% 1021. 'l-hi8 LhungL rnudL l(} l￿h￿(L IhL TL]L￿￿ttl￿ and rL'liahilil) ()I' finanLial inliirmalii)n prL%'ntLd lil %tskLhi)IdL Th and li) align with pMili¢c for chariiies of¢omparable silk and ctsmpl¢xiiy. In aLLI)rdanLL' Iiiih l.'RS 1112 an¢J IhL' QhdriliL￿ %()RI) thL Lhan8L ITh JLxx)uniin8 rrf)liLTr bLLm appliL rLtrii%tKLti%Llv. C'()rnparali%'L fJBures for thc year cndcd 31 March 2024 ha%'c becn rcstsicd us it- thL acLruals iM%i% had almai's iK'Ln applicd. Inrome and endowments 'iiluntar%' inLiimL' inLludin¥ d()ndlll)ns. gitis. le8aLie8 and 8ranLS ihJi rfft)%"ide th)re fundiny 4)r arL ()f d &LnLfdl nalurL 1.% fLxogni%Ld thc Lharil). has enliilLnieni [() Ihc incomc. il is probable dial thc incomc ￿"111 bc rLcLiiLQ and ihi amount Lan be rnusured with 5uIIiLient rcliabilil). l)(Inuiii)rti Jrtd or¢ r¢wgnis¢d on a r¢¢¢i%"abl¢ bosis r¢¢¢iw is probJbl¢ and th¢ omiiuni Uln b¢ rLliabl%' mL￿ure(1. Deferred income Dcfcrrcd incomc rcprtscn(5 amoun15 rcccii'cd for future periods and is relcascd ￿ ineoming rcsourccs in ihc rKriod for whirh, 1¢ ha5 ken T￿¢11"¢d. Such inwm¢ 15 Iml!" d¢feTr¢d Mth¢n- The donor %peLilie8 thai ihe 8rJni or donation onli" be u%ed in luture aLtt>llnLing peri()ds.' or Thc donor has imroslyl conditions iihiLh mus( ￿ MLM bclorc the Lharili has uneonditional entitlcrncnt. Expendlture All e¥p¢nditur¢ is r¢rogni5ed onc¢ theTe 15 a legal OT con5trurtii"e obligation lo thal e%￿nditUre. it 15 probable settlement is required and the amount ean be mtasured reliabl%'. All costs are allocated to the appliLable cxpcnditurc heading thai aggregaic similar COSIS io thai caicgoo". Wherc cosLs cannot be dircctl). attributed to particular heading5 the) habe been allocatcd on a ba5i5 con5isieni %i"ith the use of resources. Page 16

Reading Central Distriet Scout Couneil Notes to the Finallcial Statements for the Year Ended 31 Marth 202$ (continued) Choriluhle uclivilies Chariiable extEndiiure eomprises ihose costs incurred M. the chariti. in the deliieTh' of its actiN'itie5 and sen'ices fi)r IL% ben¢fiLidri¢%. It inLlude5 IM)th ihai can be all(￿1¢￿ direcili" Io such aLlii"itie% and thi)%e u)%t% ()f a indire¢l llUluTe neLessary t() Sup￿)rt them. Covernance costs .1 hese inLlude the cosis atiributsble 10 the charit). s compliance ii'iih con51iiuiioiial and statuior), requiTement5. inLIuLling uudit. struleBIL management and ￿￿￿te5 m¢eiings and reimbursLQ Lxpcnses. Taxation I'he ¥harii> is ¢K¢mpi trom wrFrf)raiion on its charitsbl¢ ￿til.111￿. Tanglblt nxt<l $$tl$ I.'IXLd are iniiiJllv recorded al c05L less any subsequenl accumulJLed deprecialion and subsequent ILLuIMulu51)'. Financiulrt&sets Tradl, dnd i)ther deht()r% iihiLh dre reLlldble in (Trne i.edf dnd iithiLh d(1 M)I ctsnslilule a findnLin¥ 1rdn￿LI11)rt dr¢ iniiiall) meJiured ai the tran.￿Ll[?n priLe and sub%wuenil) me&%ured ai ami)t1i8ed c4)%1. bein¥ ihe Iran%aLllI)n price le55 anv amounts setil¢d and anv impairrncni losses. C.a5h and cash equivalents rompri5e rash at bank anil in hand and (k[￿sIts h¢ld at call I￿1th bank5. Flftd#L'ldl Ildhllliles Financial in5trum¢nis are classilied as liabilitie5 according io the substance of the conirdctual arrangement5 entered into. I'rad¢ and o¢h¢r CT¢ditors linrluding accTua151 pa1.able ii'ithin one i.ear that do not Constitute a findnLing tT￿n￿l(l()n are initialli" me&%ured Jt the tranwti(In PriLe and S￿￿"t￿￿en[l￿ mo%ured al ami)riised LX)St. being tran%aLlion PriL les% ami)iJnL% seiLled. Page 17

Reading Central Distriet Scout Couneil Notes to the Finallcial Statements for the Year Ended 31 Marth 202$ (continued) 2 Income from donation5 and legacies Ilnresiritted funds General Total Total 2024 Donaiii)rts and lega¢ies: Donations Irom individuols 56.160 56.160 49.852 56.160 56.160 49.852 3 Intome from tharitable xctivitie5 Unrtstritted lunds Designlted Cenerl Restricted funds Total TotAI 2024 Youth PT()gramme ur)d 5.¥48 1.692,274 1,69¥.122 45.8111 ()PL'ration ol. I IV. inLludin8 shi)p 2.021 2.(J21 2.021 5.¥4R 1.692.274 51).Y117 4 Ineome from other tr•dlng ¢ifvltles [Inreslrieted funds Deslgth#ted lientr*l Tolal fund$ TolAI 2024 Trading inLnrne- alL% ol-¥ix)ds and SCThiLC5 34.612 5.307 3Y.919 35.679 -14.(?12 Page 18

Reading Central Distriet Scout Couneil Notes to the Finallcial Statements for the Year Ended 31 Marth 202$ (continued) 5 Investment income ITknreslritted funds Designaled Geney81 Total 202.5 Total 2024 Int¢rLst r¢LYiiable and similar irtLome,' IniLresi r¢¢¥ivabl¢ on bank dekK)Sits 496 1.207 369 6 Exp¢ndltur¢ ott rAlsln% fllttds Llthrtstrleied futhds DeslRnAied General Toiol 202.4 Total 2024 C'LISIS l)1'8ix)ds ￿)Id 31.299 4.529 35.828 30.021 ¥nLrdiing lunds 4.5?9 35.X?11 7 Expenditure on chAritAblt *ctiTritieJ Ilnrtstrleted futhds Deslgnoied General ToiAI 202.4 Totxl 2024 Youth programrnc and acti%'itic% ()pLrali()n i?l-I IIJ. includin¥ sh()p l¢mb¥rship subs¢rirni(>ns paid L() Lc)unt> Cioi'cmancc costs 5.590 5.590 2a.038 8.fyfi4 5.622 20.038 sn.??o sn.2?0 4..1•0 45.()58 Page 19

Reading Central Distriet Scout Couneil Notes to the Finallcial Statements for the Year Ended 31 Marth 202$ (continued) 8 Other expenditure Ilnrestritted funds Dtsignattd Rtstyitted Total Total 2024 Other resouNes ekpendeil 1864.5161 1.698.i68 8i4.05? 15.h06 1864.5161 1.698.568 834.052 15.606 Re.%lTiLl¢d fund e¥￿n￿lI￿re comprises eX￿ndItUre on de¥'eloping ihe neil. heaijquarters building ui N()rthL(iurt Ai'inu¢. ￿¢￿iSnaiL%1 in¢om¢ is ihc prow>flion ol'ihis i.¥rendiiiJr¢' Iha¢ r¢lai¢s Lo ihi 50010 sharc ol. th¢ trusi held by the charli>. 9 Anglysls of Eov¢rn*n¢¢ And support ¢o$ls CovernAnce tost5 Ilnrestricted fund5 General fund$ Audit 1¢¢,% ALidii i)I'ihL' linanLial ()thLr ILLS paid ti) auditors -1.41111 3.41¢11 Total for 2025 10 Trustees remunerxtloth xod exptrtses No tNslcc5. nor any F(r50ns conncclcd m.ith them. hai'c rcccii'cd any rcmunLTdtion Irom ihc charit) during ihc Lar. No tru5te¢5 have receii'cd an). reiml)ur5ed e¥pen5¢s or any other knefits from the charily during the Near. Page 20

Reading Central Distriet Scout Couneil Notes to the Finallcial Statements for the Year Ended 31 Marth 202$ (continued) I l Tangible fixed assets buildings Total C'ost At l April 2024 Additions 171.329 876.457 171.329 876.457 Al 31 March 2025 l.n47.786 1.047.786 Depreol*tloD At 31 March 2(125 Net book value At 31 Ma￿h 2025 1.047.7R6 1.047.786 At 31 Mar¥h 2024 171.324) 171,329 l.i.xLd iL%%Lt% L()mpri%i ihL Lharii)'s 50% oMmership sharc orth¢ land and I￿1]ding$ b) thL RLading %Lx)ul and (iuid¥' IILad4uJnkN'I wsi. as f(Illc)i%s'. ivLr%idL land at I'hL WarrLn. RLadin8 Riading Siiiut Ciuilli Jiiinl I liud4uartLrs. 163 N(wthvouwl Aviiiuc. RLading 12 Debiors 202.5 2024 Duc Irom sroup undcnakin85 ()thLr dLbtOT5 7.227 72.011 1941 79.23¥ IY41 13 C#$h athd ¢85h ¢q¥lTr¥l¢nis 2024 Cash on hand Cash at bank 75 159.41(1 75 159.485 189.Ih_I Page21

Reading Central Distriet Scout Couneil Notes to the Finallcial Statements for the Year Ended 31 Marth 202$ (continued) 14 Creditors: amounts falling dut witbiD one year 2025 2024 Othtr crediloT5 AL¢ruals Deterred income 72.197 64) 262 33.894 32.11)2 IS Commltmefjt$ l)IirinB thL %'Lar. IhL LhJritJ ￿ted ￿ nomin¢¢ lor RLadin8 %LX)Ut and Ciuid¢ Joini Ilead4uaners 'l-rusi io facilithi¢ building IhL nLiv RLading %L(iuI and Ouidc Joini I leadquancrs aL Northcourt Ai'enuc. As ai 31 March 2025. Ihe tiitul Lx)mmilm¢nl l()r i&K)rk n(Il N¢t undcrthkL￿ ilas £302.703. 16 B•l¥n¢e ¢ I April 2024 lo¢omlthg resour¢e5 Rt%our¢ts expendtd B4lath¢t #131 Mreh 2024 Ilnres¢rlei¢d funds Gerternl (tLnLrJl Funds 58.4)85 67.811 164.6591 62.137 De.¥lKniiieil "I'hL Il'arrLn Fund "rh¢ Q'loxd Crroup F'und 'rh¥ ("r()ion A¢¢¢ss its Adtr¢niur¢ Fund Rcading SLOUt and (iuidc Joinl I Icadquart¢r5'1'wsl 5.237 7.713 5.237 7,713 2.765 2.765 26.1.R13 g01.R60 151.3371 279.528 9Ql.800 151.337 1.13n.l)51 Tolal unreslrirted fuNd5 338.513 969.671 15.996 1.192.188 R¢stricttd funds The %iiuirrLI Trainin8 Fund Reading Scout and tiuide Joinl Icadquarters (iran¢ The Hu¥h Biiddingliin Fun 5(K) 50U 3.804 394 1.692274 11.698.568) 12.4901 .394 4.698 1.692274 11.698.5b81 11.5961 Total funds 343.21 2.661.945 11.814.5641 1.190.592 Page 22

Reading Central Distriet Scout Couneil Notes to the Finallcial Statements for the Year Ended 31 Marth 202$ (continued) Balance at I April 21123 Imcoming resouTce5 Resources expended Balance at 31 March 2024 Llnre5tricted fund5 General CrLnL'rnI Funds 56.270 62,468 15Y.7531 58.985 De.slgnuied The Warren Trund 'I'hL Q'losLd tir()up l.und ThL Criil()n ALLI'%% lil Adivnlure l.'und R¢Jding S¢i)Iit Guid¢ Joini I ILJdquartL'rs'l rusi 5.2.37 4.567 5.237 7.713 3.146 2.765 2.765 121.081 51.803 9(1.86(J 263.813 13.1.6511 S1.Xh3 94.1115 27Y.52X Totxl unrestrlcttd fund5 18Y.92n 34.2fy? 33N.51.1 Restrlcted fundj 'I'h¥ %Liuirri'l'l'rnining I'und Fi¢dding %L()Ilt (jul￿. Jc)ini ILJd4uJrlLr% lirant Thc Ilugh 11()ddington Fund soo 500 36.758 132.9541 3.8114 394 394 81)4 30.758 32.1)54 4.hl)¥ Total funds 19(1.814 343.211 Page 23

Reading Central Distriet Scout Couneil Notes to the Finallcial Statements for the Year Ended 31 Marth 202$ (continued) Getherl funds tieneral lunds are ai'ailable for the furtherance of ihe charit5 s obje£tiN'es. Designated funds Fund% haie ￿en set aside lor s￿¢1￿1¢ purp)ses b! the trusiees as follows.. .1 he W'arren l.und Fund L%iabli5h¢d in 2012 M'ith ihe PToceeiJs of the Sale of rii'er5ide land ITh The WaTren. Its objeclive 15 ￿ fund priijLLls whiLh prurn()1¢ sLx)uiing f<)r 4111 %Lx)uls in the Di%lriLt. 'I'he L'losed (irou und l.und5 arisin8 Irom the c105ure (kf 8roups. ii'hieh are used tor an!. ouistsndin8 runThin8 costs associated ivith IhiisL gr()up¥ ()r tu pr()%'isJL ￿51S￿LllLC 14.ith sLting up noi. wups vr sttiions. ()n l.siJbli%hLd during th¢ 2014115 i¥ar. this fund pm%'ides ossistsn¢¢ ￿ S¢OULS from th¢ Dis¢ri¢L tsking part in (Irgani%Lxl %Lx)uting aLti%'itie& boih in thc Ilk and internaliunally. 'I'h¥ ihdriiv has a 5110/0 %har¢' in th¢ irusi. I4ith 1110 (ilTlguidin8 Dii'isions IR¢ading Ahlw, and Rcadin8 RiiLr%iJLI.%hJrinbY IhL OthLr 5110/0 Lquall).. 'I'hL trusi orKrniL% IIIL I)I%lTiLI I IQ huildinb) at 161 NnrtliLouri A￿LnUL. WL.11 Js IhL' RL'adinb SLC)uI &. (tuidL' Shc)p. i%"hLLh i)t&raiLS Irom ihL' I IQ buildin8. In %LPILmhLr 21123 J biranl IibiainLYJ thL Iru%t li) rLhui14J ihL 11(b buildir)¥. Mith thi Lhariiv ￿ting as n()minLI ()n thL Iru%l'% bLliall'. 'I'hi8 rc8iriLILd grani 1$ shoivn %¢paraicly. R￿trICted fvnd$ l.'und% i¥iih rc%iTiLicd pu￿￿.￿e5 arc as follo1￿= (irani rixLII'Ld Iwm th¢ %ic>ui Asw¢igtion in T¢SPCa ofw4ining (or Squirrels l¢JJ¢rs. RLaJin Li)ul an Ciranl rLILI1'L￿ Irom thL %oiial Ini'Lslrncnt Ilusints5 Foundaiion as pari of Ihc Youth Invesimcni Fund Pha5c 2. "I'h¢5L lund% I￿￿ri rcrciird as nominE¢ for Rcading and (iuidc Joini Ilcadquarters 'l'rusi and havc bccn (IPL'fJiL'd i)n thL' tru%l'% trK'half. h Boddin ion Fund BLNuiathLd lunds. forniirli" rnanagcd bv thc Bcrkshirc Counts Scoul Council. Uscd for PTOrnOting scouting iihin certain area5 ofiht Dis¢rid. ALP%2025 Funds fLiciTrcd in rcspcct of thc ALPS2025 trip to k hcld in summLY 2025. Page 24

Reading Central Distriet Scout Couneil Notes to the Finallcial Statements for the Year Ended 31 Marth 202$ (continued) 17 Analysis of net assets between fuDds Total fullds Ilt 31 Nlarch Inre51ricttd funds Gttterl Dtsignxied Rvtricted fullds Tangible fixed agsets C'urrent a55eis Current liabilitie5 1.047.786 82.265 l.U47.786 25.").217 100.762 138.1}?51 70.190 171.7861 T(Ilul n¢1 a￿tt5 62.137 1.130.051 11.5961 Tofl fund$ t 31 ￿l￿rth 21124 L1ffjrtSirlcied futhds G¢ner•l D¢sl2ll¥t¢d Rtstri¢itd futtds .1 an&TihlL Ii¥Ld a55L'ts ('urrLnl C'urrL'ni liabiliiii 171.i29 1011.X44 Ih451 171.329 2114.1174 90.532 131.i471 4.6911 'ri¥ial nL4 iissL'¢S 5¥.98S 274Tr.528 4.bl)11 -143.211 18 Relhitd party ir#n$¢ilon$ RL'aJing %LC)ul and (iuide IILad4uarters I'TUSI ii'&s forniul hi. a 'l'ru%( J)L'Ld da*d 12 Novcmky 1958 and is rL¥lStLrLxi Iru%t with IhL SLiiui Tru%1 Ci)rrA)raiic)n and ihL Ciuidc Trust CoryM)rnlii)n. The trust SLI up I managL pr(Iwrtv a¢ 163 N(irthLx)urt Aienuc and-l'hc Il'arrcn. At 31 MJrih 2025 Ihirn. ihrny sw)nx)rin8 unit& ss folltsws.. RLaJing Clnlral r)i%triLI SLOUI Counlil 150V• Share) irlgLiiding Rluding AbbL')' l)ii ision 125°¢'• 5harcl (iirlguiding Rlading Riv¢r5id¢ Di%"ision 1250/• share) Diirins the )ear. the charili aaed as nominee li)r a 8rani from the Youth Inie%(mLmi Fund 17n bchall'Dfthe irusl. This grant (for (he r¢deielopment of the joint headquarter5 buildingl continued In￿ the 2025126 accounling ear. A loan was alw prO￿lded t() the in order ￿ finance eosLS relaiin8 ￿ the rebuild. i%hich w'ere noi Lowered hy Ihc grant lunding. This included ihc purchase ol-land adjacen( lo ihe Cxi￿1nB HQ 5lte. At 31 March 2025. £14,454 wa5 oiled to chaTits" h" the INSL In th¢5¢ accounts thi5 is sho￿￿ a5 £7,227. a5 a r¢sul¢ of th¢ ¢on5vlidation of the ¢haritl 5 iOY• oivnv5hip of inJ5l. Page 2)

Reading Central Distriet Scout Couneil Comparatives for the Statement of Fillancial Activities ReadI￿g The Cr•io S¢out Access io Guide Joint Adventure Ileadquarters nd 21124 The Varren 'und 2•24 The Closed Group nd 2024 Totgl Unrestricted unds General 'und5 2•24 2024 2024 Ineothe Endtsvim¢ttts from= DiiDulii)ns and ILgaLii Chariiable 49.852 49.852 i.146 5.169 5.914 14,229 nihir Iruding 29.182 164 6.497 35.679 36Y Ini'Lsimenl incom¢ 'I'aial inLX)mL 3.146 34.515 62.4611 IOU.129 Expendlture on: RJi%in¥ lund% 96.491 15,4311 91.060 15.6291 17.34X 154.3221 159.Y441 17..14% ()th¥r LxpLndiiurc '] (>ial L¥KKndilurL 1$4.7S.11 4X.J()4 income i.14( 14?.7.12 ?.715 14K.5YI NL* m{)￿Lm￿nI irt 3.146 142.712 2.715 148.593 Reconelllxtlon of thnd$ broughi torn￿ard 5.237 4.507 2.705 56.27U 189.Y2(1 .1 otal fund5 rarricd lorward 5.237 7.713 2.765 263.813 58.985 338.513 This page does no¢ fortn pJtl of th¢ 5tJlulot> finanrial tsi¢rn¢nts. Pa2e 26

Reading Central Distriet Scout Couneil Comparatives for the Statement of Fillancial Activities ReadI￿g Tbe S¢out Squirrel Guide Joint The Training Ileadquarters Boddington nd Grant 21124 2•24 Totgl Restricted unds 2024 2024 Ineothe Endtsvimtttts from= Chiiriiabl¢ aLtiviti¢s i6.75R -16.758 T1)1￿11 inu)mi' i6.758 3&,758 Expendlture on: <)thLr LxpLnditurL lJ2.9541 1.12 <)541 T(Ilul ¢¥TK'ndilure 1.>2.9541 i.l? ¢))41 NL inLome .1.¥114 NL M(}￿Lml￿( in fun¢l% 1.804 3.%114 Reeon¢llltlon of funds 'I'()lal lun&% brought fonard 500 394 X94 .1 olal lun&s Larried lon%?rd 500 3.%114 394 4.fy()X This page does no¢ fortn pJtl of th¢ 5tJlulot> finanrial tsi¢rn¢nts. Pa2e 27

Reading Central District Scout Council 15 Cwmcarn Emmer Green Reading RG4 8LE

Vale & West Victoria House 26 Queen Victoria Street Reading RG1 1TG

Dear Sirs

Reading Central District Scout Council

This representation letter is provided in connection with your audit of the financial statements of the charity for the year ended 31 March 2025, for the purpose of expressing an opinion as to whether the financial statements give a true and fair view in accordance with the Charities SORP (FRS 102).

We confirm that the following representations are made on the basis of enquiries of the trustees, management and staff with relevant knowledge and experience and, where appropriate, of inspection of supporting documentation sufficient to satisfy ourselves that we can properly make each of the following representations to you:

  1. We have fulfilled our responsibilities as trustees under the Companies Act 2006 for preparing financial statements, in accordance with the applicable financial reporting framework FRS 102 Charity SORP.

We confirm that in our opinion the financial statements give a true and fair view and in particular that where any additional information must be disclosed in order to give a true and fair view that information has in fact been disclosed. We confirm that the selection and application of the accounting policies used in the preparation of the financial statements are appropriate, and we approve these accounts for the year ended 31 March 2025.

  1. We confirm that all accounting records have been made available to you for the purpose of your audit in accordance with your terms of engagement, and that all the transactions undertaken by the charity have been properly reflected and recorded in the accounting records. All other records and related information, including minutes of all management, trustees’, and members’ meetings, have been made available to you. We have given you unrestricted access to persons within the charity in order to obtain audit information and have provided any additional information that you have requested for the purposes of your audit.

  2. We acknowledge that it is a criminal offence to make a false statement in this regard, and where any trustee either makes a false statement; is aware that the statement is false; is reckless in precenting this statement; or fails to take reasonable steps to prevent the trustees’ report from being approved, we acknowledge that each trustee will be guilty of a criminal offence.

  3. We confirm the charity has satisfactory title to all assets and there are no liens or encumbrances on the assets, except for those disclosed in the financial statements

  4. We confirm that the methods, significant assumptions, and data used by us in making accounting estimates, and the related disclosures, are appropriate to achieve recognition, measurement or disclosure that is in accordance with the applicable financial reporting framework.

  5. We confirm that we have no plans or intentions that may materially alter the carrying value and, where relevant, the fair value measurements or classification of assets and liabilities reflected in the financial statements.

  6. We confirm that the charity has no liabilities or contingent liabilities other than those disclosed in the financial statements.

  7. We confirm that all known actual or possible litigation and claims whose effects should be considered when preparing the financial statements have been disclosed to you and accounted for and disclosed in accordance with the applicable financial reporting framework FRS 102 Charity SORP.

  8. We confirm that there have been no events since the balance sheet date which require disclosing or which would materially affect the amounts in the financial statements, other than those already disclosed or included in the financial statements.

  9. We confirm that we are aware of the definition of a related party for the purpose of the accounting framework being applied in the preparation of the accounts.

We confirm that there have been no material transactions with related parties.

  1. We confirm that all related party relationships and transactions have been accounted for and disclosed in accordance with the applicable financial reporting framework FRS 102 Charity SORP.

  2. We confirm that the charity neither had, at any time during the year, any arrangement, transaction or agreement to provide credit facilities (including advances and credits granted by the charity) for trustees, nor provided guarantees of any kind on behalf of the trustees .

  3. We confirm that the charity has not contracted for any capital expenditure other than as disclosed in the financial statements.

  4. We confirm that the charity has complied with all aspects of contractual agreements that could have a material effect on the financial statements in the event of non-compliance.

  5. We confirm that we are not aware of any possible or actual instance of non-compliance with those laws and regulations which provide a legal framework within which the charity conducts its activities, and which are central to the charity’s ability to conduct its activities.

  6. We acknowledge our responsibility for the design, implementation, and maintenance of internal controls to prevent and detect fraud. We confirm that we have disclosed to you the results of our risk assessment of the risk of fraud in the organisation.

There have been no deficiencies in internal control of which we are aware.

  1. We confirm that there have been no actual or suspected instances of fraud involving trustees, management or employees who have a significant role in internal control or that could have a material effect on the financial statements. We also confirm that we are not aware of any allegations of fraud by trustees, former trustees, analysts, employees, former employees, regulators or others.

  2. We confirm that all grants, donations and other income, including those subjects to special terms or conditions or received for restricted purposes, have been notified to you. There have been no breaches of terms or conditions during the period regarding the application of such income.

  3. We confirm that, in our opinion, the charity’s financial statements should be prepared on the going concern basis on the grounds that current and future sources of funding or support will be more than adequate for the charity’s needs. In reaching this conclusion, we have taken into account all relevant matters of which we are aware and have considered a period of at least one year from the date on which the financial statements will be approved.

  4. We confirm that we are not aware of any matters of material significance that should be reported to the Charity Commission.

  5. We acknowledge our legal responsibilities regarding disclosure of information to you as auditors and confirm that:

  6. So far as each trustee is aware, there is no relevant audit information of which you as auditors are unaware; and

  7. Each trustee has taken all the steps that they ought to have taken as a trustee to make themselves aware of any relevant audit information and to establish that you are aware of that information.

  8. We acknowledge that it is a criminal offence to knowingly or recklessly make you as an auditor, a statement (oral or written) that conveys, or purports to convey, information or explanations that you require in your capacity as auditor, or are entitled to require, that is misleading, false or deceptive in a material particular

Yours faithfully

L Griffiths - Chairperson

Signed on behalf of the board of trustees for Reading Central District Scout Council

Date: