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2025-03-31-accounts

Gloucester District Scout Council Annual Report and Financial Statements For the Year Ended 31 March 2025 Charity Number: 302111

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Contents

TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2025 Page 4 - 10
INDEPENDENT EXAMINER'S REPORT Page 11
STATEMENT OF FINANCIAL ACTIVITIES: YEAR ENDED 31 MARCH 2025 Page 12
STATEMENT OF FINANCIAL POSITION FOR THE YEAR ENDED 31 MARCH 2025
Page 13
NOTES TO THE FINANCIAL STATEMENTS Page 14-19

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GLOUCESTER DISTRICT SCOUTS LEGAL AND ADMINISTRATIVE INFORMATION

TRUSTEES:

The Membership of the Trustee Board who served between the 2024 and 2025 AGMs were

M Seamarks District Chair

D Hawkins District Lead Volunteer (resigned 13 Jul 2025) K Hawkins District Treasurer (resigned 13 Jul 2025) F Sang District Treasurer (appointed 16 Jul 2025) N Hughes H Taylor F Thomas N Harris K Turner A Faulkner P Trott J Brook (co-opted member)

Charity number 302111

Principal address

Murray Hall Scout HQ, Tuffley Lane, Gloucester GL4 0NU

Independent examiner

S Lawrence

Bankers

Lloyds Bank plc, 19 Eastgate Street, Gloucester GL1 1NU

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GLOUCESTER DISTRICT SCOUTS TRUSTEES REPORT FOR THE YEAR ENDED 31 MARCH 2025

The trustees present their report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

Structure, Governance and Management

The District's governing documents are those of 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 Trustees are appointed in accordance with the Policy, Organisation and Rules of The Scout Association.

The District is managed by the District Trustee Board, the members of which are the Charity Trustees of the Scout District 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.

The District Trustee Board exists to support the DLV in meeting the responsibilities of the appointment and is responsible for:

The District Trustee Board has identified the major risks to which they believe the District is exposed, these have been reviewed, and systems have been established to mitigate against them.

The District is totally reliant upon volunteers to run and administer the activities of the District and the Trustees wish to express their thanks and gratitude to all volunteers and supporters who have

OBJECTIVES AND AIMS

The objectives of the Charity are to support the Scout Groups registered in Gloucester District in pursuit of the Scout Association’s Purpose, informed by the Values of Scouting and adopting the Scout Method.

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.

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GLOUCESTER DISTRICT SCOUTS TRUSTEES REPORT FOR THE YEAR ENDED 31 MARCH 2025

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 co-operate 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:

Public benefit

The Trustees are aware of the public benefit provisions of the Charities Act 2011 and of the guidance on them published by the Charity Commission. They are satisfied that the objectives of the Charity and the activities of the Charity are within the definitions of the Charitable Purposes as set down in the Act. The Trustees are not aware of any public detriment caused by the Charity's object or activities, and nor are they aware of anyone receiving any private benefit from the Charity's activities.

The District meets the Charity Commission’s public benefit criteria under:

ACHIEVEMENT AND PERFORMANCE

Charitable activities and achievements

District Chairman’s Report

As a Greek philosopher once said, change is the only constant, and it is fair to say this year has most certainly been no exception. We have become teams, not sections, volunteers not leaders and traded our Compass for a database with no name. Regardless of all this our underlying focus on supporting the Young People of Gloucester has not changed at all, and that is what is most important.

Whilst their resignation has come outside of the reporting year, I would like to personally thank Dave and Karen Hawkins for all their support and dedication to the District. They have done a fantastic job and I wish them well in the next stage of their scouting journey.

We are currently in the early stages of negotiations with Gloucester City Council to look at the possibility of purchasing the land that Murray Hall occupies. We hope that this discussion will be concluded before the next AGM.

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GLOUCESTER DISTRICT SCOUTS TRUSTEES REPORT FOR THE YEAR ENDED 31 MARCH 2025

Once again, the District has pulled together through organising some amazing events.

The Cotswold Marathon continue to be high with the Broze section being oversubscribed largely from Gloucestershire but also from afar, so good is its reputation as an event.

Gang Show continued to evolve with the introduction of the Mini Gang aged from just 6 to 9 years old with the show being seen by over 1,100. A special thank you to Gemma Rowles who stepped down from her role as Chair to the Gang Show.

Thank you also to the Trustees and all the backroom teams that work to keep the District running and continue to support the delivery of Scouting within the District.

District Treasurer’s Report

Having recently taken on the role of Treasurer, I am pleased to be contributing to the work of the District and look forward to supporting its continued development in the years ahead.

The reported surplus for the year includes a generous donation from the Rotary Club, which was provided to help cover roof repair and maintenance costs incurred in the previous financial year. Excluding this donation, the District achieved an underlying surplus of £7,558.

In common with many other Districts, and indeed charitable organisations in general, we continue to face rising cost pressures, making it especially encouraging to report a positive financial outcome. As referenced elsewhere in this report, discussions are ongoing regarding Murray Hall. Funds have been designated to support this initiative, ensuring the District remains in a strong financial position to sustain its activities and continue supporting its Groups.

PROGRAMME DELIVERY TEAM REPORTS

Cotswold Marathon

52nd Annual Cotswold Marathon

The Virtual Cotswold Marathon was held during January. 194 people signed up for the virtual event with entries from squirrels to adults. A total of 6052 miles (roughly to New York and back) was walked with 88 people completing the 50mile Platinum challenge.

The main Cotswold Marathon took place on Saturday/Sunday 8th/9th February.

Nearly 465 walkers signed up for the event with 447 starting the walk. Overall numbers were slightly down on the 2024 event although maximum numbers were reached for the Bronze Marathon. For safety and logistical reasons Bronze entry numbers were restricted to around 250 which meant that we unfortunately had to turn away a few entries.

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GLOUCESTER DISTRICT SCOUTS TRUSTEES REPORT FOR THE YEAR ENDED 31 MARCH 2025

Local groups performed very well with a leader’s team from Gloucester winning the Lowery Trophy, in the Gold section, with the fastest overall time of 7hrs 26min.

In the Silver section Javelin ESU won the Keith Aston Cup in a time of 5hrs 43mins and the Falcon ESU won the Tony Day Trophy in a time of 6hrs 35min.

Scouts from 1st Upton St Leonards entered the Bronze route with one team winning the Male Trophy in a time of 3hrs. 6mins and another team winning the Di Large Trophy at the same time.

Many thanks to the 150 staff and helpers that supported the event and thanks to the Marathon Team for their hard work and dedication.

For full results please see the Marathon website www.cotswoldmarathon.org.uk

Next year’s Marathon will be held on 6th/7th February 2026.

Alan Faulkner Cotswold Marathon Co-ordinator.

Gloucester Gang Show 2024-25

Show Week 2024

The 2024 show run was a great success which saw our very first Mini Gang cast (of 21 youngsters aged 6-9) take to the stage with our Main Gang cast. They absolutely stole the hearts of our audience members.

We were so impressed at how the Mini Gang embraced Gang Show, adapting from their rehearsals at Murray Hall to performing at the Bacon Theatre. Thank you to everyone who worked alongside the Mini Gang to make this vision and adventure a possibility.

Our Main Gang did it again! Each year they bring incredible talent to the stage! We are constantly dazzled by their growth in confidence and self-belief by show week. Scouting and Guiding friendships were built and memories created to last a lifetime.

The cast and crew really pulled together this year, selling an amazing 1152 tickets across all performances. This is an increase of 13 tickets on last year’s sales.

At the end of the show week, we said a very big thank you to Gemma Rowles, who stepped down from her role as Show Chair. She has held the role for many years, and we are very grateful for the commitment and dedication she has shown to everyone.

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GLOUCESTER DISTRICT SCOUTS TRUSTEES REPORT FOR THE YEAR ENDED 31 MARCH 2025

Charity of the Year 2024

We chose to support the Forget-Me-Not Baby Remembrance Garden at Gloucester Royal Hospital who have now raised enough money to successfully build and open their sanctuary. This garden offers comfort to parents, loved ones and staff who are affected by baby loss, giving them a dedicated space for reflection and remembrance at the hospital. Donations towards this cause came in through donations received by audiences and gang members across show week.

Production 2025

This year we welcomed myself (Sally Russan) to the role of Chair and Emily Wood to the role of Business Manager. We have been greatly supported across the Gang Show team as well as within the local Scouting and Guiding Districts and Divisions.

I have been blown away to see each backstage team working tirelessly for months on end to achieve incredible results and really see the show coming together! We consider ourselves very lucky to have such talent and dedication across all our teams.

This year we started to include our young cast members in coming up with ideas and helping us in creating Social Media content to promote our show. This proved very effective in getting our posts out to a wider audience and in getting more interest in ticket sales.

We have also seen an increase in the number of our cast members wanting to support the Mini Gang, paint scenery, work in sound, become involved in Front of House, submit ideas for future scenes etc. It is wonderful seeing the young people step forward with their ideas and talents!

Sally Russan Chair Gloucester Gang Show

Email: chair@glosgangshow.co.uk Web: www.glosgangshow.co.uk

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GLOUCESTER DISTRICT SCOUTS TRUSTEES REPORT FOR THE YEAR ENDED 31 MARCH 2025

Volunteering Development Team

Over the past 12 months, Scouting has undergone a transformational shift to better meet the evolving needs of our volunteers. With a renewed focus on streamlining and improving the volunteer experience, this journey began with the launch of new digital tools in November.

These upgrades introduced a suite of systems designed to enhance how we work and volunteer with Scouts. Key developments include:

As part of this transition, all leaders’ training records were successfully transferred to the new system— smoothly and without issue.

I was invited to join the County Support Team to assist volunteers during this transition, and I continue to offer help and guidance as we adapt to the new tools. I’m committed to supporting volunteers for as long as needed.

Importantly, the Management Learning programme remains unchanged and is still available via the County website, including access to First Aid courses.

On behalf of the former training team, I’d like to extend heartfelt thanks to everyone who worked so hard to help leaders complete their training. Personally, I’m deeply grateful to the District and County for their support during my time as a Local Traini ng Manager. It’s been a privilege to enjoy so many years of service and to meet so many inspiring new leaders.

Although my role has evolved, I’m still part of the learning team— and if anyone needs help or support with the new system, please don’t hesitate to get in touch. I’m always happy to help.

Andy Tucker

Support Team

The Transformation process saw the formation of the District Support team designed to bring together several backroom support processes such as the Murray Hall team, Shop and Media to name but a few.

We would like to say a big thank you to Yvonne Bunce who decided after several years of managing the shop to view the counter from the customers side, please continue to bring your shopping lists Yvonne!

Also many thanks to Dickie Large for his sterling work in keeping the building and grounds in such great condition.

We would love to hear from others who may be interested in joining the team, whether Media, Admin, DIY or shopkeeping is your bag, we have a space waiting for you.

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GLOUCESTER DISTRICT SCOUTS TRUSTEES REPORT FOR THE YEAR ENDED 31 MARCH 2025

18 - 24 Team

I want to use this opportunity to say hi and sorry I cannot be at the AGM in person, I did ask if we could delay it to 11pm when I am home from holiday, but the trustees disagreed. I have been the 14-25 team leader for almost 6 months now following Gareth's time as DESC and DNSC, thank you Gareth for your time and ongoing support to me too.

I've enjoyed hearing all the activities and events that the Explorers have been up to. Unmentionables sent some highlight photos from their last year including Cotswold Marathon, Lots of Emergency Services visits (SARA, Police, Guide Dogs), Kendo, Ninja Warrior, Beast, S&E, Ball and a week long summer camp all the way over in Norfolk too!

We also had some Unmentionables and Gladiators join the County DofE team for a Silver Expedition in the black mountains where obviously we had all 4 seasons in the week.

We have some great events coming up this next term including:

Explorer/Network Ball.

If you haven't heard of these then email me for more info - I hope to see you all there.

We are also pleased to announce the relaunch of Gloucester Network!! Will Day has joined the 14-25 team to coordinate monthly socials and scouting activities! If you're aged 18-25, or know someone that is, then speak to Will to sign up (Will.day@gloscouts.org.uk)

Fraiser Thomas 18 – 24 Team Leader Fraiser.Thomas@gloscouts.org.uk

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GLOUCESTER DISTRICT SCOUTS TRUSTEES REPORT FOR THE YEAR ENDED 31 MARCH 2025

Awards Team

A small Volunteer Recognition Team has been set up to review all volunteer records in the District and identify those people who may be eligible for an award. We want to encourage members to nominate their colleagues for awards and ensure everyone has the opportunity to be recognised for their service. Our role is not to vet nominations only to encourage their submission. We are happy to provide advice around the awards criteria and help with the wording of citations if required. We are already seeing some long overdue awards being approved. We would like to encourage everyone to use the new system within "My Membership" to put names forward for consideration of an award.

The following awards were made to Gloucester District volunteers during the year:

Name Award
Richard Large Silver Acorn
Colin Steward Bar to the Award for Merit
Joy Turner Bar to the Award for Merit
Ruth Turner Bar to the Award for Merit
Callum Tompkins Award for Meri
Deborah Auld Award for Merit
Stephen Plant Award for Merit
Andrew Faulkner Chief Scout's Commendation for Good Service
Gemma Rowles Chief Scout's Commendation for Good Service
Isabel Trott Chief Scout's Commendation for Good Service
Paul Sharpe Chief Scout's Commendation for Good Service

FINANCIAL REVIEW

Principal funding sources

The main sources of income during the year were membership fees, subscriptions and income from letting Murray Hall. The total income for the year was £149,924 (2024 - £123,351).

Grant making

– The Charity has made no donations during the financial year (2024 one donation of £110).

Investment policy and objectives

The Trustees are authorised to invest surplus funds in high interest bank accounts. At present the Charity holds invested funds in NS&I totalling £14,969. There is no formal investment policy, however the Trustees are mindful to ensure that optimal returns are achieved on surplus funds held.

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GLOUCESTER DISTRICT SCOUTS TRUSTEES REPORT FOR THE YEAR ENDED 31 MARCH 2025

Reserves policy

It is the policy of the Trustees that funds that have not been designated for a specific use should be maintained at a level equivalent to 12 months' expenditure. This level of reserves has been maintained throughout the year.

At the end of the financial year, funds in the sum of £26,889 (2024 - £26,639) were reserved for the next year's Cotswold Marathon and Gang Show.

During 2022 a new Group was opened in the District, 58[th] Gloucester (Hubb). During the start-up period, whilst the new Group had been opening a bank account, their finances had been handled by the District. As at 31 March 2023 they held their own bank account and funds held were transferred to the Group.

Going concern

Scouting is continuing to operate within the District and the District has income and funds to support its functions. After making appropriate enquiries, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The Charity is governed by Royal Charter granted 4 January 1912. The District Constitution of 2007 was amended and approved by the annual meeting of the Gloucester District Scout Council in July 2023.

Recruitment and appointment of new trustees

The Trustees are appointed in accordance with the Policy, Organisation and Rules of The Scout Association.

Risk management

The Trustees have a duty to identify and review risks to which the Charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. The Trustees have identified the major risks to which they believe the District is exposed. They have reviewed these and have established systems to mitigate them including strict control of appointments, health and safety issues relating to the physical environment and activities, internal financial controls and the provision of suitable insurance.

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GLOUCESTER DISTRICT SCOUTS TRUSTEES REPORT FOR THE YEAR ENDED 31 MARCH 2025

STATEMENT OF TRUSTEES' RESPONSIBILITIES

The trustees are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales, the Charities Act 2011, Charity (Accounts and Reports) Regulations 2008 and the provisions of POR require the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charity for that period. In preparing those financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

23/9/202 These financial statements were approved by the Board of Trustees on ………[5] .... and signed on its behalf by:

…………………………

Michael Seamarks Michael Seaamarks — – Chair/Trustee

GLOUCESTER DISTRICT SCOUT COUNCIL

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INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF GLOUCESTER DISTRICT SCOUT COUNCIL

I report to the trustees on my examination of the accounts of Gloucester District Scout Council (the Charity) for the year ended 31 March 2025.

Responsibilities and basis of independent examiner’s 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 Charity’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 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.

………………………

Scott Lawrence, FCA

24/9/2025

……………………… Date

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GLOUCESTER DISTRICT SCOUT COUNCIL STATEMENT OF FINANCIAL ACTIVITIES: YEAR ENDED 31 MARCH 2025

INCOME
Notes
Scout activities
2
Charitable activities
3
Scout Shop income
4
Investment income
5
Total
Expenditure on:
Subscriptions payable to County
Charitable activities
6
Murray Hall Scout HQ
Scout shop cost of goods sold
Support for new Group
Other costs
7
Total
NET INCOME/(EXPENDITURE)
BEFORE TRANSFERS
Transfers between funds
NET MOVEMENT IN FUNDS
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED
FORWARD		 Unrestricted
funds
2025
£
Restricted
funds
2025
£
Total
funds
2025
£
108,724
17,968
126,692
11,324
-
11,324
11,072
-
11,072
836
-
836
131,956
17,968
149,924
59,512
-
59,512

39,211
-
39,211
14,857
-
14,857
9,140
-
9,140
-
-
-
1,678
-
1,678
124,398
-
124,398
7,558
17,968
25,526
17,968
(17,968)
-
25,526
-
25,526
110,206
-
110,206
135,732
-
135,732		 Total
funds
2024
(as restated)
£
99,017
10,245
13,232
857
123,351
53,601
39,962
33,101
10,446
291
1,584
138,985
(15,634)
-
(15,634)
125,840
110,206

All funds in the prior year were unrestricted.

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GLOUCESTER DISTRICT SCOUT COUNCIL STATEMENT OF FINANCIAL POSITION: 31 MARCH 2025

2025 2024
(as restated)
Notes £ £
FIXED ASSETS
Tangible assets 9 3,018 2,309
CURRENT ASSETS
Stocks 10 7,679 8,363
Debtors 11 66,817 4,275
Cash at bank 138,772 139,754
Cash in hand 18 116
Total 213,286 152,508
CREDITORS
Amounts falling due within one year 12 (80,572) (44,611)
NET CURRENT ASSETS 132,714 107,897
NET ASSETS 135,732 110,206
FUNDS
General and Designated funds 13 135,732 110,206
Restricted fund 13 - -
TOTAL FUNDS 135,732
 110,206

23/9/2025 The financial statements were approved by the Board of Trustees on ……………

…………………….. M Seamarks - Chair

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GLOUCESTER DISTRICT SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.

Financial reporting standard 102 - reduced disclosure exemptions

The charity has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland': the requirements of Section 7 Statement of Cash Flows.

Prior period restatement

The prior period has been restated to correct accrued income and prepayment disclosures.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received, and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings, they have been allocated to activities on a basis consistent with the use of resources.

Grants offered subject to conditions which have not been met at the year-end date are noted as a commitment but not accrued as expenditure.

Fixed assets

Depreciation is provided on fixed assets at the following rates:

Murray Hall - Straight line basis over the period of the lease – Equipment 15% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow-moving items.

Taxation

The charity is exempt from tax on its charitable activities.

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GLOUCESTER DISTRICT SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

1. ACCOUNTING POLICIES - cont'd

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Designated funds are those funds allocated by the Trustees at their discretion for specific purposes.

Restricted funds can only be used for particular restricted purposes within the object of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

2. SCOUT ACTIVITIES

Donations
Subscriptions
District activities
58th Hubb
Cotswold Marathon
Gang Show
Donations include £17,968 (2024 - £nil) restricted donations.
3. INCOME FROM CHARITABLE ACTIVITIES
Murray Hall Scout HQ Hire
4. OTHER TRADING ACTIVITIES
Shop income		 2025
£
17,968
69,817
-
-
7,819
31,088
126,692
2025
£
11,324
11,324
2025
£
11,072
11,072		 2024
(As restated)
£
650
62,789
2,050
1,011
8,381
24,136
99,017
2024
£
10,245
10,245
2024
£
13,232
13,232

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GLOUCESTER DISTRICT SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

5. INVESTMENT INCOME

Deposit account interest
6. CHARITABLE ACTIVITIES COST
58th Hubb
District activities
Cotswold Marathon
Gang Show
7. OTHER COSTS
Bank charges
Leaders uniform
Young Leader training and awards
Flags for Murray Hall
Depreciation
Support Fund
Memorials
MPLC Umbrella Licence
Admin Expenses		 2025
£
836
836
2025
£
-
555
7,885
30,771
39,211
2025
£
99
-
-
-
605
-
345
348
281
1,678		 2024
£
857
857
2024
(As restated)
£
3,048
1,847
7,998
27,069
39,962
2024
£
109
8
101
288
436
110
95
381
56
1,584

8. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits paid during the current or prior year.

Trustees' expenses

There were no Trustees' expenses paid for the current or prior year other than return of funds incurred on behalf of the charity.

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GLOUCESTER DISTRICT SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

9 TANGIBLE FIXED ASSETS

COST
At 1 April 2024
Additions
At 31 March 2025
DEPRECIATION
At 1 April 2024
Charge for year
At 31 March 2025
NET BOOK VALUE
At 31 March 2025
At 31 March 2024		 Property
£
14,957
-
14957
13,682
253
13,935
1,022
1,275		 Equipmen
t
£
2,743
1,314
4,057
1,709
352
2,061
1,996
1,034		 Totals
£
17,700
1,314
19,014
15,391
605
15,996
3,018
2,309

Murray Hall is built on land owned by Gloucester City Council. The lease is for a term of 60 years from 20 February 1970 at a rent of £179 per annum. The original cost of the building was £14,957 which is being written off over the 60 year period. The current insured value of the property is £715,000.

10. STOCKS
Stocks
11. DEBTORS
Rental income
Outstanding subscriptions
Scout Shop outstanding payments
Prepayments		 2025
£
7,679
2025
£
-
66,817
-
-
66,817		 2024
£
8,363
2024
(As restated)
£
495
-
58
3,722
4,275

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Docusign�Envelope�ID:�BCBBE97D-4083-454C-8937-11222637D736

GLOUCESTER DISTRICT SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

12. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

12. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
Rental income paid in advance
Deferred income: annual subscription
Subscription rebate due
Accruals		 2025
£
1,852
-
78,720
-
-
80,572		 2024
(As restated)
£
331
60
42,822
272
1,126
44,611
13. SUMMARY OF DESIGNATED FUNDS
General Fund
Designated general funds
Maintenance Fund
Lease Renewal/Purchase Fund
Gang Show Fund (2024 show)
Cotswold Marathon Fund
Scout Active Support Fund
Scout Network Fund
Explorer Scout Fund
Scout Fund
Cub Scout Fund
Beaver Scout Fund
Archery Club Fund
Special Activities and Support Fund
Total unrestricted funds
Restricted funds
Roof repairs
Total funds		 Balance
Brought
Forward
1 April 2024
£
Allocation of
surplus/
(deficit)
for the year
£
Transfer
between
funds
£
Balance
Carried
Forward 31
March 2025
£
52,239
7,863
17,679
77,781
2,532
-
-
2,532
15,000
-
-
15,000
19,372
317
-
19,689
7,267
(67)
-
7,200
573
-
-
573
1,774
(17)
-
1,757
1,817
(8)
-
1,809
194
-
-
194
2,183
(73)
-
2,110
168
(457)
289
-
358
-
-
358
6,729
-
-
6,729
57,967
(305)
289
57,951
110,206
7,558
17,968
135,732
-
17,968
(17,968)
-
110,206
25,526
-
135,732

18

Docusign�Envelope�ID:�BCBBE97D-4083-454C-8937-11222637D736

GLOUCESTER DISTRICT SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

13. SUMMARY OF DESIGNATED FUNDS COMPARATIVE (As restated)

General Fund
Designated general funds
Maintenance Fund
Lease Renewal/Purchase Fund
Gang Show Fund (2022 show)
Cotswold Marathon Fund
Scout Active Support Fund
Scout Network Fund
Explorer Scout Fund
Scout Fund
Cub Scout Fund
Beaver Scout Fund
Archery Club Fund
58th Hubb
Special Activities and Support Fund
Total funds		 Balance
Brought
Forward
1 April 2023
£
Allocation of
surplus/
(deficit)
for the year
£
Transfer
between
funds
£
Balance
Carried
Forward 31
March 2024
£
46,461
5,778
-
52,239
19,500
(16,968)
-
2,532
15,000
-
-
15,000
22,305
(2,933)
-
19,372
6,884
383
-
7,267
573
-
-
573
1,774
-
-
1,774
1,918
(101)
-
1,817
168
26
-
194
2,015
168
-
2,183
131
37
-
168
235
123
-
358
2,037
(2,037)
-
6,839
(110)
-
6,729
79,379
(21,412)
-
57,967
125,840
(15,634)
-
110,206

Roof repairs

During the year a very generous donation was received from the Cheltenham Round Table in relation to roof repairs that were carried out in 2024. This has been shown as restricted income received and then has been transferred against the general fund, where the repair expense was incurred in the prior year.

14. RELATED PARTY DISCLOSURES

There were no related party transactions for the current or prior year.

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