REGISTERED CHARITY NUMBER: 3fj1ry25 FTHE SAND UNA ITED FIN CIAL STATEM YEAR D 31 DECEMBER 2(12 AMBRIDGESHIRE CO sc
MBRIDG NCIL CONTENTS OF THE FINANCIAL KfATEMEN FOR THE ENDED ECEMBE 025 Ref¢r¢n¢e •Dd Admlthtrtfve Delaus Reyjrt of tlJ¢ Trustees lfydepelldtttt Exadner'$ R¢port StatemeDt of FIDantial Activilks StstemeD¢ ofKo•lld#l Positlon Noths ts th¢ Flnincl41 Ststements De¢lled StteDhtt •f FlnDcll AetivilKg 13 to 14
CAMBRIDG HIRE COUNTY UT COUNCIL NCE AND ADMINISrn4TIVE D FOR THE YEAR ENDED 31 DECEMBER 2 TRUSTEES Alan &dler (Chir) Nigel Poulter (Tr¢astw¢r) Chris Ward (County Lead VoluDtttr) Anastasia Word (Couw Youth L1) Colin Daniels (resigrnd I1.6.25) Rhys Davies SitTW)n Keen Timothy Bur8¢53 Paul Finort {8ppointed I1.6.25) James Hu8hes (appointed I1.6.25) PRINCIPAL ADDRE&S 3 Brandey Road Si lyes CambTid8eshire PE27 3WS REGISTERED CHARITY NUMBER 300725 Brddshaw Johnson Chartered A¢¢ountants I l Ban¢roft Hit¢hin Hertfor&thire SGS IJQ Page I
CAMBRIDG HIRE CO OF THE TR FOR THE YEAR ENDED MBER 202S The In$ present their rep)rt with the financial ststements orth¢ ¢haTity for year ended 31 Dec¢mber 2025. Th¢ trteeS have adwed ihe provisioms of Ac¢ouThting atNI Reporting by Chwriti¢s.' Statement of R¢¢omm¢nd¢d Practice app]ieable ¢harities preparing their accounts in a¢wrdan¢e wilh the Finaneial Re)rting Stsndard applicable in the UK and Republic of Ireland IFRS 102) (eff¢ctive l Jalluary 2019). OBJEcfIvLs AND Acf]VITIES Obleetlves And •lms As sts we believe in preparing young people with ski115 for life. The C4nkn'd8eshiTe County Scout Council slip8 Scoui Group& Explor¢r &out Units and Netwt)rk Units att0 the Cow of Cambridgeshire. Its objective is to ¢n¢rrttyage youJ)8 people to do rntsre, learn more and be more. Etch wttk support our members by providiD8 the opprrwllty th enjoy fun and adventsjre whilst d¢veloping the skills they need to ¥u¢¢e¢d in lifr. The TnMee8 have eonsidered lh¢ guidartt isswd by th¢ CTharity CoT¥wni8sion on public benefit in det¢rniining the aaivilics of the clwily. ACHIEVEMENTS AND PERFORMANCE Charltble etfvlt The TDJstee Board adopted an opett seltttion prow$ for its Tnwees at its 2025 Annual Gener81 Meeting. The Tntte Board continues to aci on behalf of Carknid8eshite County Scoui Coutscil. The COU1] is in tum regisleTed as a dwrity with lh¢ Charity Cornmi55i0n and HMRC. There hav¢ b¢¢n ¢hangeB to the peopl¢ naTrxd as trwtees. D¢tail$ r¢knting w these are ¢18¢wh¢r¢ within this r on pa8e l. Mtttin8s of th¢ Tn$ have tsken ple at Te8ular intemls throu¥hOUt the year in petson and on.line via MIO50ft T¢am Detsiied work on fina181 mitt¢r4 property and adult ludership appoirtiments has ¢ontinu¢d to be led by a tn wo18 108ether with operdtionai volwil¢cr5 acrn5S the yw. On8oAttg majoT a¢tivities have irtcluded the eontinued rollout of a nlOnelty driv¢n S¢¢tion for 4 and 5 year old young peopk. Now ill its fourth y¢wr. SquirT¢ls is pro8ressin8 w¢ll in C8Ththiidgeshire. At the llst r¢¢¢nt ¢¢nw$ (jallry 2025) ther¢ w¢r¢ 415 Squirreb. an increase of 51Vg on the pr¢vious yeox. D¢v¢lopm¢nt work on builditi8 IlUsIVe Growth and e5tsblishin8 n¢w Scout Groups has also contitiued. In Jarmwy 2025 there were 6,853 youn8 p¢¥)ple {3.4•A up Qrt 2024) Jnd 2,143 odult volunleers (no chan8¢ on 20241. During the year. the County Conttl to support volunteers with the s1]Ve of the new digital tools. My Memberthip and My Learning. This 15 beginning io tyansfomi the joining journey learning for 2.143 volunteer Members across Canthridgtshirt atmj impacts many more elsewFm in the UK. Yow people gnd adult voluntsers from the County mAde • positive contribution kn the develop]1 of the Vision and Strategy for 2026 to 2035 at Sunlt 2025, the UK National Confer¢nc¢. in Birmingbam and the UK Youth Fonjm trn Oxford. The new strategy will be laUnCd in April 2026. Th¢ Cow ProgramnK Team delivered ¢¢$31 events for eath *etioJK frorn SquitTets throuBh N¢mrk and 36 Youn8 P¢opl¢ and four volunteers were selected io attend the World S¢out Jamboree in 2027. which will lake pla¢e at GdItt Polond, FiDally, we were proud to 5¢¢ eight young people and two volwiteers, amongst sts from the UK attd Commonwealth nalions attend the VE Day 80 Concert in London to mark ihe 81)th Amiiversary of Victory in Eutop¢. Page 2
c,i)Iiiiiii)C,l.-Sllllll.. CI)11% 11 SL()U I LIIVNLII. 111.'IIUli'l' ()1. I Ilb, I'llus I X)11 I'llb. I'frAIIR Tr•iNI)I,.J) J I i)tr.'C&'lllll.'l{ 21125 Th¢ Tnjiiees hai'c Jiiadc Iiroibi%ioii 10 ipport Jiiy CJfOllP% ur iiiilividuil moittber5 wh¢re finan¢itil ilitTi¢ulii¢$ ale IiPP2TeThl. bucccs%ful.Ipiilic.IliDlls ror.suppu. loL?liiiE L250. i%rrL. briiukhi iu Ihc TAislCCS' IIIciiiioii. Tnibtecs Colltiiwe IlKir ¥lL ofilir r.iJunl),b 51Ta¢cgic fiiiiiicLal pr1$ fur IliL m¢dium Icnii. li is looking 10 nmke the bcit u¥c of ils rcitllE< 14) iid ihe ¥iroiiih of ScouIiiibT ry¢ros% ihc CL)tsni), OthL are41 ivhcre piogr¢s5 hJ$ bcen slow¢r Ihan aniitipai¢d is Ih¢.4car¢h for MiilJbl£ iLII'Lsim¢oi opportulllli¢s 10 a¢celeraic Ihe growili ofsctsuiing locally. TTh.siees Clin¢ TO $cafh for 8uiiabl¢ cxpcrtist 10 jolh Ihc Lcadcr$hip I'iaiii Jiidforihe IloaNI 10 facilithi¢ this. Ot'cnll. th¢ Tn2$1CL¥ liai'e .i$Es'd Ilic njor riski 10 wliieli tliL' clmrtry 1% cxposcd and ar¢ broadly 5011sfid IhJL 2ppropriaie 5SMCIII8 2re iii plac¢ b). Iii¢aii% ofiighierconirol$ and 11011$ ofcolis ond proj¢cicd Incon 5wcams fiom an). eirrgis or aciiiiiics li eoini))isstoiis. STRUCTURE, GOI}&11CE AIlD.IlIlNhGF.)IEN'r CvOI'orNing documcnl Thc clkTrrir)' ts controll¥d by its goi'cming (kMIt)KYii, a olirusi ond con5tiDJics am unin¢orporJ(ed chariry. Thc Council odopi ilw Polbcy. (hsaiilsail and Rules{POR) published by Ihc Scoui Asso¢kiiion D¢¢cmber 20?4. Tix. Cvuniy i41i.d by IhL' Couni). Lead supptsncd bycouniy AppoittinKnis as d¢tstlLd b¢low_' - Couniv Youih Lcad - County TLain l.cadLT% for Groffili. Progninnic, VoluDii¢nn&i D¢i'¥.1opnll1 Jiid SuptXKL Di>iriCi L¢ad Voliini¢¢rs Ifor CdnibridBe. Cr&fi% Hill. Cromw¥ll. El). f¥nlallil. Flin¥hiThbbrook¢. Newmark¢t and Peterborough r¢spL11L1YI - Oihcr Couniv l.eiidcrship'f¢aM.M¢my> -rh¢ Couniy Scout Couthell: ThL S¢otyi COY¢] is Lh¢ ¥l¢ci¢Yal bodv wli¢Lh suppoi16 Scouiing li? lh¢ wuniy. li 1$ Ihr body 10 M'hi¢h ih¢ T51¢¥ Hoard 15 ac¢ountsbl¥. The Dature Lifihc Council'$ rollsliliiliI JNY r¢'suli in nI.T$ haTriiig a i'iskni ini¥YL'Si in Couth¢il dec1n$. tsuicotLiCS. Ivhcn such conllicts of ini¢irsi Jns¢. mwnbors Jbsill ui froin ioijng diussion¥ unds hL'ld As ¢usiodian Ir115tE¢- ThL' ch2niy pays J niimb¢ishhp subscnwioA io Ik. Swiii rls50ttJiiun wljich Jlso yJpplir$ viher SLfftLLLS. n)crKbcrship &ubsrripiions ¢¢1Y¢d by ihl charlty arc ITun SL'oui Disiri¢i>.Ind Groupg th'llhin Cambnagk)hitr_ Appro%ed byord¢rofihc bLidrd of111151¢¥> 011.. - und sIgd on 115 biholf by. .1 ¥mnY S
EPENDET EknMINER'S REPORT THE TRU TEFS OF lrtdèpendent exmlner's report to the tri11t of Cmbrldgeshlr Coutsty Seout Cfjunell I report w th¢ Charity ¢Nsiees on my ¢xamination of the accounf5 of Cambrid8eshiTr County SCO Council (the Trust) for the yvdr eTrJed 31 D¢¢¢n)ber 2025. Resp•JMlbMSdts and basil of report A$ the charity truste¢5 of the Tnt you are respOlbIe for the preparation of the accounts iti acci)rdance th th¢ requir¢ments of the Ch8Titie5 Act2011 (Ihe AeV>. l Teport in respect of my examination of the Tnjsvs aceounts carried out under Section 145 of th¢ Act and 7n ¢aTryin8 Out my exarnitIon I have followed all applicable Directions given by the Ch4rity coMSSion under S¢dion 145(5Mb> of the Aet. IMdep¢Dd¢nt exaJther'$ stAtem¢#¢ I have complded my examination. I confm thit no nutui?I have ¢ome to my aitenlion in coJJnethion with the ¢xamitialioD 8iving rn¢ ¢ause to believe ihat in any rnaterial r¢spe¢t'. eceounting records were rtot kept in respect ofthe TNst as required by Se¢iion 130 of the A¢L or the gccowits do not accord with those w¢ords; or the aceounts do not Comply with the applicable r¢quiremeMts con¢¢minB the form and ¢ont¢nt of accounts sei out in th¢ Charities (Ac¢ounts all Repons) ReallonS 2008 other thon any r¢quiremeni that the 4ccowAfS give a tsue attd fair view whith is not a matterconsidered & part of an 1ndwejeI exlmitiaiion. I have ¢0m8 and have com¢ aewss no other Nwtters in connedioh) with the ex4mirAtion to l¢b atteIOn should b¢ dra in this rep)rt order to eble a properundernthndirt8 of th¢ acwunts to be reach Neil H•rdln8 BradilAw John50n CToft Ch•Dthers Hiichin Hertfwdthi SG5 IJQ
CAMB LSHtRE C scourco AT R ThE YEAR IAL ACTIVI 202S 31.12.25 Unrestricted 1SJnd$ 31.1224 Total INCOME AND ENDOWMEMfs FROM Don81ion5 and lewdCSeS 220 568 Charitsble adivities 93.550 77.138 36,156 26.3fj0 T4)¢41 129,926 104,066 EXPENDITURE ON Ckarit•ble *ctlvltleJ Ch8rithble acllviiies 96,423 67.360 NET INCOME 33 J03 3(706 RECONCIUATION OF FUNDS Totsi brought fonvard 694.773 658,067 TOTAL FUNDS CARRIED FORWARD 728.276 694.773 The notss fom part of these financiil sTatem¢nts Page 5
c.i.ii iIKiI)r.I,: (Jui'i'i, i. cou,%cii. 'F.iii,-N-I- ()I.' I.'INiliJCI,11. I'C)%I'I'IC) 31.12.25 31.12.24 Utsr¢4lricicd fuiM15 rwjds T2nsible 5.268 CURRF.Nr rlS%b.T siocl's Debiors Ini'eqinieni CJth 21 b2nk S.4?3 19.837 98.744 53.827 6ry0,j86 755,18) 697.167 CREDITORS AWuTr f2lliiig duc lIhIl1 onc >TJr 10 (30.0311 17.6621 ET CURRENT iiSSETS 725.154 689,505 TOI'.11. *iSSF.TS LESS CURRb.Nl' LTABILITIF.S 728.276 694.773 F.'r ilSSETS 728.276 694.77i FU)I DS Linr¢sirieied fvTtds 72S,77f> 1)94,773 Tl)-fAL FU,NDS 728.?76 694.773 rin I sui¢nieth$ HKrL' opproviql by iliL. f'1rd of Tn¢%ieL% aiid Juil>oris¢a for IuL and wcrc Slbinid oil 115 bcljiiifby.. Alan Sadl¢r. IUSEL
MBRIDGE REC UNCIL TO THE FOR THE Y ATEMEN I DECEMB 2025 ACCOUNTING POLICIES Bth ofpr¢parlDg the Ibn•¢ll st•teMnts Th¢ financial staternents of th¢ chartty. which is w public benefit entity und¢r FRS 102, have been prepartd accordatte Thith the Ctwities SORP {FRS 102) 'AcColing 8nd Reporting by Charities.. St8t¢]rt of Recom1[w Pwti¢e applicable lo ¢harities preparing their seu ID accordan¢¢ with the Finan¢ial Reporting StandaTd applicable irt the UK and Republic of Ir¢land (FRS 1021 (effective l January 2019).. Financial RertIng Standard 102 The Flnartcial Reporiin8 StandaTd applicable in the UK and Republic of JT¢land' and the Charities Ad 2011. The financial statements have been prepar¢d the historieal cost ¢ollvention. C8mbridgesbiTe County Scout Council meets the defjnition of publ tlty under FRS 102, The financial i¢meTh8 ¢ prepared in which is the furKiional cutrthKy of the charity. At the timc of approvin8 the financial statenKn the TTUSte¢ Board bave a Teasonabl¢ expectation that the ¢hariry has ad¢qu&te resou¢5 to contitiue in opcrational ¢xisteDCC for the foresttable Thu$ th¢ TDJstee Board eotttinue 10 adopt the going Coern basis of accounting iii preparin8 the firAancio15faletDEnts. AII LIICDrne is recognised in ihe Ststement of Financial A¢tivi¢ies 0e th¢ ¢harity has entitlement to the fill¥J& it 1$ ptobable tha( th¢ InMe will be receiwj and the arnuni ¢an b¢ Thrasured reliably. E%ndItre Liabilities are reco8nised Is expenditure as SOOD as ther¢ is a legal w Cons1ntiVe obligation conynitting the Chlty to that expendilure. it is pmbabk that a traJJsfer of econorni¢ benefits will be requirtd in Settlem atKI the amount of th¢ obligation be K85[¢d r¢liably. Expenditure 1$ accounied for on an a¢¢ruali basis and been classified under headings that a¥8re8ate 011 cost T¢lated to the ¢ate80ry. Where fD5t5 cannot be directly auribvted to particulu headiny they have been all#1ed Adivities on a b1 eoniisteni wilh the us¢ of T#Dglbk Ilxed is5ets Tan8ible fixed assets aT¢ initially measured at eost arwj luiw1Y nwsur¢d 4t cost or valU&tiO net of depreciation and any impaimient los All ¢oslin8 more than £250 are capitaliseiL D¢prKiaiion is recogoised so ts to Vlte Cff the Cost or lU¥¢i0 of assets less their resid1 va]ves ovtt their usefijl lives OD th¢ followiJJ8 boses: Fixhr¢s and fittiD8S- IS% per aTthUTll T¢du¢in8 bala Ithj on a straight line btsis The gain or Ios5 arisio8 on th¢ disposal of an awt 1$ d¢t¢Tmined as the ditTererKe b¢twttn the sale proc¢¢ds and the carying value of th¢ asset. and 1$ reco13¢d in n¢¢ IOn(eXped1fttCI for the year. SkJ¢ks are stai¢d at the loww of Mst estimated selling pri¢¢ less costs to complete and sell. COM comprises material$ and. where applicabl¢ . dir¢ Ilbow co$ and those overheads tbal haye been incwird ID bringing the stocks to their preseni lo¢ation aTbd condilion. Items held fw distribution 8t no or nominal ¢onsideratiott art sred at the lower of r¢placemenl cost aThJ com. N¢t r¢ali54bl¢ value is ihe emimated selling price less all estimated ¢osts of ¢ompletion and Costs kn be incurred inmarketing. selling ynd di5tributson. TOn Thc charity is exenwi from tax ort its ¢h•ritable activilies. Page 7 continued...
CAMBRID ESHJRE sco UNC NAIYCI ENDED ATEME CEMBER 2 THEY 25 ACCOUNTING POLIClfS.tMthbu¢d ¢cfJwntlAg UJwtsi¢i¢d funds con be used iti &ecOrdan with the charitabk d)jectives at the dis¢reiion of the rStee& Re5tricl¢d futKls caD only be used for parti1¥r1eStrlct¢d pwpos¢8 WithiTr tk objects of th¢ charity. RestrlInS arise specified by th¢ donoror are raised for particular restricted purposes. Furtherexplan•tion of the nature and pwpose of ¢h ffijthl is Inclded in th¢ notes M the financiil 5tat¢men C¥b and eAsh ¢qth•l¢uts Cash a[ cash equivAl¢n¢s includ¢ ¢th in hand. deposits held call with barths. othtt short-term liquid inv¢stwKnis with UriBithal maturities of thre¢ months or less. and bank oveTdraft& Bank ov¢rdrafts •r¢ slh) within borrowin8s in currem liabilili¢& VESTME ThCOME 31.12.25 31.12.24 ILvc5tment income D¢p)sit aCc(lt inteTest 14.917 21,239 2.157 24203 36,156 26,360 INCOME FROM CHARITABLE AcfiviTIES 31.12.25 Total activitie$ Toi¥l adivities 31.12.24 Membership briptionS L¢sB membership subscriptions paid io the Scout Assoeiation 336,848 (289,765) 299,254 1246.638) Net membership subs¢riptiotss retained Event income C8Tnbrid8¢ Di$tri¢t Support Duke ofEdinburgh Award Sales Sale of Coun¢y Oam%nts 47,082 38,186 6276 1.970 36 52.616 16.859 1,867 189 93.550 77.138 TRuEES1 REMUNERATION AND BENEFITS Th¢Te were no Intsttts, remuneration or other befftefits for the yr ended 31 December 2025 nor for the y¢ar ended 31 December 2024. Pa8e 8 continued...
CAMBRIDCLSHIRE COUN STATEM NDED31 D EMBER 2 THE YEA TRUSTEES. REMUNERATION AND BENEFS- ¢thied TruBteu' expth*s None of the Trustre BooTd (or 8ny I5n5 connethd with them) Ttteived atty reMutIon dIng the year i th¢iT Tole as tntees. However, last year one trustee was also enwloyed Coiillty Secr¢tsry, for which IlKy received a b•hry of £16J30. No ¢xpernes wrre reimbwsed w ¢wstees other than expenses incwred as part of their Couty appointments. AFF cosrs The aver88c monthly nunknof ¢nJploytts during the year w8$ 8$ follows: 31.12.25 31.12.24 Admitiistration No en¥)loye¢s received emolu1$ in exeess of £60,01. TANGIBLE FLKED ASSETS Fixtur and fiitings COST At l January 2025 and 31 Decemb 2025 34.427 DEPRECIATION At l January 2025 (hTge fOr&r 29,159 2.146 At 31 Dee¢nts 2025 31.305 NET BOOK VALUE At 31 Decenthr 2025 3,122 At 31 Decejtkner 2024 5.268 STOCKS 31.12.25 31.12.24 Sto¢ks 5,423 5,423 Pa8¢ 9
CAMBRID LSHIRE COUN TO THE FIN R THE YEAR NCIAL TAT NDED31 D MEN MBER 202 DEBTORS: AMOUPITS FALLING DUE WITHIN ONE YEAR 31.12.25 31.12.24 Other deOr$ Pr¢payments and aceru¢d i1M¢ 9.037 10,800 11.517 5.814 19,837 17J31 CURRENT ASSET INVLSTMENTS 31.12.25 31.1224 Liskd itiv¢¥Ints 98,744 53,827 The invesunents a with BlackRock and C*z•r4)ve. Th¢ ¢losing v8tuation iwludes auted distributiow to 31.12.25. CREDITORS: AMouMfs FALLING DUE WITHIN ONE YEAR 31.12.25 31.12.24 Other ¢reditors 30.031 7,662 IA. MOVEMENT IN FUNDS Net Transfers At 31.12.25 At 1.1.25 in funds Unro%trlcted fund8 82.571 I.}0 345.934 5268 50.0(KJ 5,000 6215 (2.650) 86,136 D¢si8Dated- World Scout Jamboree 2027 Si8n4t¢d- Abington procttds Lksi8Dat¢d- Fixed assets D¢yiN¢d- Contingency fi]nd tksigNted- tlistretionary fid Designated- Hirdship fund 31,084 (2,146) 577,018 3,122 50,Ixio s,000 11.400) (250) 250 694.773 33.503 728276 TOTAL FUNDS 694.773 33,503 728.276 Pa8e 10
AMBRIDG HIRE COUNTY SCOUT C TES TO THE F NANCIAL FOR YEAR EN ED31D EMEN BER 2•25 MOVEMENf IN FtTh- movemeni in included in the aVe are as follows: Incoming in Unreslrkt4d fundi Gen¢ral fund Desiated- Abin8ton pr(eed% DesIgted- Fixed ossets Designated. Discr¢ti¢)nary Desi8Thated- Hardship fvod 98,842 31.084 192,627) 6215 31.084 (2.146} (1.400) (250) (2.146) {1.400} (2501 129,926 (96.423) 33.503 129.926 (96,423) 33.503 COInratIVeS tor Vement In f•ods N¢t Trnnsfe At 31.12.24 Ai 1.1.24 UDre#rlded fundi G¢n¢ral fund [ksIltd- World Sco Jamboree 2027 De$ignated- Abington proceeds DesIad- Fixed assets Designated- Conting¢ncy fid Designated- Discretionary fund tksignated- Hardship fimd 69.490 250 525.555 7.772 50,000 2,500 2.500 19.231 (6,150) 750 81571 20.379 {2.504) S45.934 5.268 50,000 5.OCrf) (400) 2.9(X) 2.500 658.067 36.706 694,773 TOTAL FUNDS 658.067 36.706 694.773 COarative net mo¢1 in fvnds iJKltyJed in the ibove ar¢ As follows: Incoming resourc Resources Movement expended iti furtd# Unrtstrleted fuThd8 Gewal fiu Designai¢d- Ab1ngtonprttd$ D¢siWed- Fixed assets Designated- Discretioury fund 83.687 20.379 (64.456) 19,231 20,379 (2,504) 1400) (2,504) {4) 104.066 167.360) 36.706 TOTAL FUNDS 104,066 (07.360) 36.706 All heid are unrestricted. how¢v¢r theTrust¢e5 have dcsignatsd certain filnds as follows: World SCO Jambore¢ 2027- funds h¢ld for the nexi WSJ Pagell
IRE COUNTY SCOUT C UNC ESTOTHEF ANCIAL FOR TH YEAR EN 31 DECE h(OVEMENT TN FUNDS. conthiued Abington pre¢d$. ba19llce of Abington FuDd Fixed asseis-pwchaseldepr¢ciation of fLxed *Wfs iinyncy fund- guKrg1 provistoti for future uncerlaintiu. Discretion fund- ai the beh¢51 of lhe County Lead Volunteer Hardship fiLl- for S)POrt io young peopl¢ and adult volunteets with limiied resources 12. RELATED PARTY DISCLOSURES There were w) related party transactions for th¢ yeaT ended 31 December 2025. Pa8¢ 12