GLOUCESTERSHIRE COUNTY SCOUT COUNCIL
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Scouts
Gloucestershire

GLOUCESTERSHIRE COUNTY SCOUT COUNCIL
LEGAL AND ADMINISTRATIVE INFORMATION
Trustttes
Mr L P Dangerfield
MrA Dover ICh8irl
MrA Freeman
MrDGHall
Mr R Hawklns
Ms C O'Donnell (County Lèad Volunteer)
Mr D J Seamarks (Deputy Chairl
Mr M Spiller
Mr C Steward
Mrs Y Bunce (Treasurer)
Mi J Netherlon (Gounty YDulh Lead)
(Appointed 5 September 20241
Charlty number
302129
Principal addre55 Cranham Scout Centre
Cranham
Gloucestershire
GL4 8HP
Independent
examiner
K Plus Llmlled
6 Manor Park Business Centre
Mackenzie Way
Chellenham
Gloucestershire
GL51 gTX
County Secretary Louise Little
Bankers
NalWe81 Bank
Lloyds Bank

GLOUCESTERSHIRE COUNTY SCOUT COUNCIL
CONTENTS
Pag•
Trustees report
Independent exatninerf5 report
Slalement of financial activtties
Slalemenl ol ftnancial posilion
Statement of cash flows
Notes to the financial statements
10-18

GLOUCESTERSHIRE COUNTY SCOUT COUNCIL
TRUSTEES REPORT
FOR THE YEAR ENDED 31 MARCH 2025
The TrLJslees present their annsjal report and financial statements for the year ended 31 March 2025.
The Trustees havè prepared the financial 51alements in compliance with the Charities SORP Accounting and
Reporting by Charities, Slalemenl Df Recommended Practice applicable lo charities prèparing accounts in
accordance with FRS 102 and the Charities Act 2011.
Gloucestershire County Scout Council is a registered charity established under the Policy, Organisalion and Rules
ol The Scout Association. Il's registered charity number is 302129 and ils Scout Association Tegistralion number is
10000086.
As a chaiily, il is managed by the Board of Trustees, whose members are the Charity Trustees. details of whom are
given Dn legal anol adminislralive information page of the accounts.
Objective5 and activilies
éPur
ose c>f Sco
Scouting exists lo actively engage and support young people in their personal development, empow81ing them to
make a positive contribution lo society.
The Value5 of Sc
As Scouts WÉ 8r& guided by these values..
Integrlty - We act with integrity,. we are honest, Irtjslworthy and loyal.
Respect- We have self-respecl and respect for others.
Care- We support others and lake care of the world in which we live.
Belief - We explore our faiths, beliefs and alliludes.
co.operation- mak8 a positive differenca,. w& CO-op8r818 With others and make friencls,
The Scout Me
Scouting lake5 place when young pèople, in partnership with adults, work together based on the values of Scouting
and..
Enjoy what they are doing and have fun
Take part in activities indoors and outdoors
Learn by doing
Sh8re in spiritual reflecllon
Take responsibility and make choices
Undertake new and challenging acttvities
Make and live by their Promise.
Slrale ic D.
Al 115 Core we believe Ihal. through ils programme, Scouting offers life￿hangiNg adventure lo young people. We
want as many Gloucestershire young people as possible lo benefit from great Scouting Programmes and
advenluie.
The County meets thè Ch8rily Commission's public benefit criteria under both the advancement of education and
the advancement of citizenship or community development headings.

GLOUCESTERSHIRE COUNTY SCOUT COUNCIL
TRUSTEES REPORT (CONTINUED)
FOR THE YEAR EIVDED 31 MARCH 2025
Achievements and Performance
Gro
Al census in January 2025, we had 79 groups in 9 Dislricls. This is made up 015197 young people bètween the
ages 014 10 18. Our squirrel dreys recorded 2C>8 for our 4 - 5-year-olds and we are still growing with more dreys
Dpening across the county- some groups having already opened a second drey. Our young leader stood al 234.
During the year the county look the dècision lo finish using thè 2 counties project and instead WOTk individually with
the Growth and Communitie5 team on an 'as and when necessary, basis.
W& remain thankful lo the Growth and Communiiies team along with our Growth Lead for the work that often cannot
be carried out by existing volunteers, including visits to schools,
Pro
Young people join and slay in Scouting because of the way In whlch the programme is delivered. ThTee of the key
factors for the quality programming in Scouting is the ability lo..
Take part in adventurous activities
Take part in residential experiences and
Achieve lop swards.
11 is an uplifting feeling lo know that we havo had a full year of activities taken place throughout the County where
Dur young people have been inspired lo achieve.
We have over 300 individual lèaders who hold activity permits covering Nights Away, Water Sports, Mountain
Acbvilies, Archery and not forgelling the vast number of leaders who have shooting qualifications throughout the
Counly as well.
To support the Arlvenlurous Activity permit scheme, we undertake moderation to ensure that permll8 we are Issulng
to adults are done 50 based on the relevaril levels of experience and the appropriate level of demonslraled
competence, In 2024125 we once again PASSED tha National Moder8lEon Scheme.
Again, we are exlremely proud of the achievements ol our young people in obtaining Top Awards. Based on censils
data where we are asked lo report on these achievements, we can tell you".
941520/0 of eligiblel Squirrels achieved their Top Award- The Acorn Challenge
308139Yo of eligible) Beavers achieved their TopAward- The Bronze Chief Scout Award
302150trk of eligible) Cubs achieved their Top Award- The Sllver Chief Scout Award
1221410/0 of eligible) Scouts achieved their Top Award- The Gold Chief Scout Award
21 160/0 of eligible) Explorers and Network member5 were presented w71h the Platinum Chief S¢oul Award.
612°k of eligible} Explorers and Network members were presented with the Diamond Chief Scout Award
There were 24 Bronze and 19 Silvèr 2nd 4 Gold Duke DI Edinburgh Awaids presented
18 Young LeadeT Bells were presented
3 King Scouts Awards were piesenlod.
None of this would have been possible wilhoul the huge amounl of time and commitment given by every leader,
assistant. helper, parent and carer who supported these young people to achieve, and for this we gi￿ a hug8
THANK YOU.
nh
Scou
Centre
Our biggest inv2slmenl and our most significant resource is Cranham Scout Cenlre, sllualed in the heart of the
Colswolds. Cranham has continued to be a fantastic sile which has benefilled many, not only in Scouting, bLJI
external organisalions as well.
Over the last 12 months we have completed the inslallallon of th? new shelters and continued with general
mainl&nance.
As trustees, we continue lo look for improvements lo enable more usability and flexibility Ihfoughout the year and lo
ensure our sustainability for future years and lo ensure that the voice of all OUT scouting community is heard
regarding this we have undertaken a consultation survey lo halp us discern our next step5 for the centre. The
resulls of this will be fed back lo al the annual general meeting.

GLOUCESTERSHIRE COUNTY SCOUT COUNCIL
TRUSTEES REPORT {CONTINUED>
FOR THE YEAR ENDED 31 MARCH 2025
As always, a huge thanks to all users of the site and the dedicated team of volunleer5 that help lo maintain the sile
throughout the year under the guidance of Cal and Ruth our Centre Managers. We recognise in this report that
Ruth retired on 30 April and th81 Cal will be leaving us al the end of July as he also lakes reliretmenl. Special thanks
to them both as they start a new journey ol adventure and fun.
Some of the amazing highlights not previously mentioned..
Some fantastic service team weekends al Cranham
An amazing BEAST weekend where Explorers came together from across the County
A fantastic S&E event celebrating 11 years where Cubs, Scouts, Explorers, Guides and Brownies from
across the County and the UK came together lo hsve 8 lanl8slic two weekends DI activities and fun. This
year saw the world ol DISCOVER become part ol the S&E family on the second Saturday. A venture solely
for Squirrels and Beavers lo come and explore, have fun and see for themselves what adventures lie
ahead as they move through the section5. Massive thanks lo the hard-working team that m8ke Ih2se
events possible.
We have continued lo see our adult volunteers gain their Wood Badges
We have enjoyed watching and supporting Gloucester Gangshow.
Seen Dislri¢ls provide activities such as Cotswold MaralhDn, Farriers and Stomp.
Again our thanks to 811 who have made this possible,
Flnanclal rovl•w
in
The Board of Trustees have a reasonable expectation that the charity has adequate resources lo continue in
operational existence for the foreseeable future. For this reason, they continue lo adopt the going concern basis in
preparing the financial slalemenls. Further details regarding the adoption of the going concern basis can be found
n the Accounting Policie5 section of the financial slalements.
The County's policy on reserves is lo hold sufficient resources lo continue IhÈ charitable activities if the County
income falls short.
The Trustee Board recognises that there are currently two primary sources of income available. County
membership subscriptions Icurrenlly £15.50 per yearl and the Cranham income.
To that end..
The Board of Trustees operates a bollom-up annual budgeting process that aligns spend with the
obje¢lives of Scouting and its development against it5 slialegic objectives. The primary focus of Ihis
Continues to be the 'qualily of OUT programme delivery, and 'reaching more young people, agendas, ur(Jer
the guidance of the County Lead Volunteer, in discussiorn with the Gounty Chair and thé Board of Trustees.
The Board of Trustees considers that mernbership SL¢bscriplions are a stable sour¢e of income and
therefore the genera1 undesignaled reserves would be sel at around 500/0 of the Cranham income as Ihg
least guaranteed source of income.
The Board of Trustees also intends to seek grants and other income 50urce8 lo supplement membership
subsciiplion5 and income from Cranham.
The Board of Trustees will annually review the désignated and reslricled reserves lo ensure that they are
appropriate for the doveloptnenl of Scouting and that they are being effectively ulilised lo that end.

GLOUCESTERSHIRE COUNTY SCOUT COUNCIL
TRUSTEES REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
The Board of TNslees note that Cranham continues to soek methods lo minimise the financial support iequired
from the membership subscripllon and has during the year signed 8 lease for daytim8 use by a school.
Ttte amount held in reserves as al 31st March 2025 was as follows..
Reslricled Funds tnil
Unresliicled Funds £749.337 which is made up as follows..
Property 2nd Equipment Fund £504,739
Other designated Funds
£126,388
Other Unreslricled Funds
£118,210
Total
£749,337
The Council will ¢onlinue lo pursue Ihe Slfalegy c>f The SCOLJI Assc>ci81ion Iskills for Life 2018 - 2025 Slralegyl and
ensure our County Vision dovetails into this and any further Strategy updates that The Scout Association undertake.
Our current Vision 27 focuses on Aspire- providing a relevant and inclusive programme that is well led anrl youth
shaped, Prepar•- our young people with skills for life and our adult volunteers with skills lo lead and support,
Aehleve- the aspirations of both our young people and sdulls through access lo relevant, inclLJsive and engaging
programme and learning opportunities. During the next 18 months we will be revisiting our own slralegy as the
Scout Association releases its new strategy for the next 5- 10 years.
structure¥ governance and management
eof
over
The County's governing documents are those of The Scout Association. They consist Df a Royal Charter, which in
turn gives authority lo the Bye Laws ol the Associ81ion ané The Policy, Organisalion and Rules of The Scout
Association.
How the charil
is consliluled
The County is a trust established under ils rules which are common lo all Scouts.
ho
The Trustees are appDinled in accordance Mrilh the Policy, Organisalion and Rules of The Scout Association.
Additional
overnance informalic>n'.
The County is managed by the County Trusl6e Board, the members ol which are the 'Chaiily Trustees, of the
County Scout Council, which is an educalional charily. As charity Iruslees they are responsible for complying with
legislation applicable lo charities. This includes regislralion, keeping pioper accounting record5 and making returns
lo the Charity Commission as appropriate.
The Tiuslee Bc)ard ltsr 2024125 Consisted of the Chair, Trèasurer and 10 Trusle8s and meets every two months.
Members of the Trustee Board complètè 'Being a Scouts Trustee. learning within the first 8 months of joining the
Board.
The Trustee Board exists lo make sure the charity is w@11-managed, risks are assessed and miligaled, buildings and
equipment are in good working order, and everyone follows legal requirements and the organisalion's policies and
rules. Thelr support helps other volunteers run high-qualily and safe programmes Ihal gives young people skills for

Draft Flnanclal Statamènts at 07 August 2025 al 09:35'.24
GLOUCESTERSHIRE COUNTY SCOUT COUNCIL
TRUSTEES REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Risk and Internal C nlrols
Tha TrLJStaes have a duly 1¢ Identlfy and ￿vIeW the risks ID whlch the ¢h8rity is exposed and to ensure approprl8ta
controls are In placa lo provide reasonable assuranco agaln$l fraud and error.
The County has in place sys18rn9 of internal controls that are dèslgned lo provide reasonable assurance agalnsl
material mismanagemtrnt or loss, and comprehensive Insurance policies to ensure that insurable risks are covered.
The Board of Truslees and the Leadership Team condv¢ls an ongoing review ol the risks that membars of the
Assoclallon In Gloucestershire might be exposed to and systems hav9 been established lo mltigale those risks.
Rlsks are minimised by the lrnplemenlallon of procedures for aulhorizalion on all prol8¢t8 undertaken by membors
and these procedur8s are periodica15y reviewed lo ensure that they continue lo meet the needs tsf Scouting in
Glou¢e$lershire.
The Board of Truste88 follows, without questlon, the policies issued by The Scout Association in rèlation lo the safe
operation and admlnistralion of all activities involvlng its youth and adult momb8rs in accordance wilh Policy,
Oroanisalion and Rulès.
The Board of Trustees keeps under revlew all insurad rfsks and the policies maintained by the Counly AdmSnlslralor
to ensure that all insurabla rlsks aro adequately Covered. In addition. thgre are signatorles lor all payments.
D•elaratlon
The Trusleas declare that they have approved the Iruslee's report abovg.
Signed on behalf of the Gharity's trustees
MrA Dover (Chairl
Date..

GLOUCESTERSHIRE COUNTY SCOUT COUNCIL
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF GLOUCESTERSHIRE COUNTY SCOUT COUNCIL
I r6port lo the TrUste￿S on my examination of the finanGial slalements of Glou¢eslershire County Scout Council for
the year ended 31 March 2025.
Responslbillties and ba51s of report
As the Trustees ol the Counci1 you are responsible IDr the preparation of the financial slalemenls in accordance with
the rèquirements of the Charities Act 2011,
I report in respect of my examination ol the Council'5 financial slalements carried out under section 145 of thè
Charities Act 2011. In carrying out my examination I have followed the Directions given by the Chaiily Commission
under section 14515llbl of the Charities Act 2011.
Independent examiner's statement
Since the charity's gross income exceeded £250,000, the independent examiner musl be a memb8r ol a body listed
in seolion 145 of the Charities Act 2011. 1 confirm that l am qualified lo undertake the examination because l am a
member of the Inslilule of Chartered Accounlanls in England and Wales. which is one of the listèd bodies.
Your attention is drawn lo the lacl that the charity has prepared the financial slalemenls in accordance with the
relevant version of the Slalement of Recommended Practice applicable lo charities preparing their financial
slalemenls in accordance wilh the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS
1021 in preference lo the Accounting and Reporting by Gharilies.. Slalemenl ol Recommended Practice issued on 1
April 2005 which is referred lo in the exlanl regulations bul has now bèen withdrawn. l understand that this has
been done in order for the financial slalemenls lo provide a true and fair view in accordance with UK Generally
Accepted Accounting Practice.
I have completed my examination. I confirm that no rnÈllers have come to my attention in connection with the
examination giving me cause lo believe Ih&l in any material respect..
accDunling record5 were not kept in respect of the Council as required by section 130 of the Charitie5 Act
2011.
the financial Slalemenls do not accord with those records., or
the Iinanci81 slalemenls do not comply wlh the applicable requirements Goncerning the form gn¢J conlenl of
financial slalemenls sel out in the Charities (Accounts and Reports) Regulations 2008 other than any
requirement that the financial statements give a true ancl lair view, which is not a matter considererj as part of
an independent examination.
I have no concerns anil have come across no other mallers in conn8clion with the examination to which all8ntion
should be drawn in this report in order lo enable a proper under51andino of the financial statements to be reached.
Roger F Downes FCA
BK PILts Limited
6 Manor Park Business Centre
Mackenzie Way
Chellenham
Glouceslershire
GL51 9TX
26 August 2025

GLOUCESTERSHIRE COUNTY SCOUT COUNCIL
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
Unrestrl¢ted UnYe5trielèd
funds
funds
2025
2024
Note5
In¢omo from:
Donations and legacies
Charitable activities
Investm8nts
1,154
51 5,023
5,798
327
687,560
3,756
Total income
521,975
691,643
Expendlture on:
Charitable activities
553,267
697,110
Total expenditur•
553,267
697,110
Net expenditure and movement in funds
131,2921
15,4671
Reeonclllatlon of funds:
Fund balances al 1 April 2024
780,629
786,096
Fund balances at 31 March 2025
749,337
780,629
Thè slalemenl of financial 8clivilies Includes all gains and losses recognised in the year. All income and expenditure
derive frgm continuing aclivilies.

Draft Flnan¢lal Statements at 07 August 202S at 09'.35'.24
GLOUCESTERSHIRE COUNTY SCOUT COUNCIL
STATEMENT OF FINANCIAL POSITION
ASAT31 MARCH 2025
2025
2024
Notas
Flxed assots
Tangible assels
11
507.036
512,125
Current assets
Sloeks
Debtors
Cash al bank and In hand
12
13
601
110,774
466,564
416
68,229
406,598
578,139
475,243
Cr•dltors'. •mount8 falllng due wlthln
one year
14
1335,8381
1206,7391
Net current ass•ts
242,301
268.504
Total assets lèss currènt Ilabllltles
749,337
780,629
Funds
Unrestriclad funds
16
749,337
780,629
749,337
780,629
The financial statements were approved by the Trustees on
MrA Dover (Chairl

GLOUCESTERSHIRE COUNTY SCOUT COUNCIL
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2025
2025
2024
Notas
Cash flows from operatlng activitie5
Cash generated from operations
54,168
31.241
Investing activities
Purchase of tangible fixed assets
Proceeds from disposal of tangible fixe
assets
Proceeds from disposal of fixed asset
investments
InveslTllenl income received
11,070)
6,272
94,557
3,756
5,798
Net cash generated from inv•stlng
activities
5.798
103.515
Net cash generated from tinanciny
a¢tivitie$
Net Increase in cash and cash oqulvalents
59,966
134,756
Cash and cash equivalents at beginning of year
406,598
271,842
Cash and cash equlvalents at end of year
466,564
406,5g8

GLOUCESTERSHIRE COUNTY SCOUT COUNCIL
STATEMENT OF CASH FLOWS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Cash generated from oparation¥
2025
2024
Deficll for the year
131,2921
15.4671
Adjustments for:
Investment income recogn1sed in statement of financial activities
Depreciation lexcluding deferred grant income)
15,7981
5,088
13,756)
5,411
Movements In working capital:
Ilncreaselldecrease in stocks
Ilncreaselldecrease in debtors
Increaselldecreasel in creditors
13851
142,5451
129,100
131
99,489
(64,5671
Cash gon¥ratod from operatlons
54,168
31,241
Analysis of change5 In 11?t funds
At 4 Aprll 2024
Cash flow5
At 31 March
2025
Cash al bank and in hand
406,598
59,966
468,564
406,598
59,966
466,564
406,598
59,966
466,564
10-

GLOUCESTERSHIRE COUNTY SCOUT COUNCIL
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Accounting policles
3.1 Basls of preparing the financial statemonts
The financial slalemenls of the charity, which is a public benefit entity under FRS 102, have been prepared in
accordance with the Charities SORP IFRS 1021 'Ac¢ounling and Reporting by Charities.. Statement ol
Recommended Practice applicable lo Charities preparing their accounts in accordance with the Financial
Reporting Standard applicable in the UK and Republi¢ of Ireland IFRS 1021 (effective 1 January 20191,,
Financial Reporting Standard 102 'The Financi81 Reporting Standard applicable in the UK and Republic of
Ireland, and Charities Act 2011. The financial slalemenls have been prepared under the historical cost
convention.
The financial slalemènts are prepared in sterling, which is the functional currency of the Council. Monetary
amounts these financial slalemenls are rounded lo the nearest £.
3.2 Going concern
ThÉ Trustees have considered whether there are any material uncertainties that would affecl the ability of the
Council lo remain as a going concern. With this in mind, the Trustees believe the charity has suffici&nt cash
and reserves available lo be able lo conlinL¢e as a going concern.
3.3 Charitablo funds
Unreslri¢led fLJnds are available for use al the discretion of the Trustees in furtherance of their charitable
objectives.
Dèsign8t8d funds comprtse of unr8slricted funds that have been sel aside by the Trustees for particular
purp05e8. The aim and use of each designated fund Is sel out in the notes of the financlal slalements.
Reslricled funds can only be used for particular reslricled purposes within the objects ol the charity.
Rèstrictions arise when specified by the donor or when funds are raised for particular reslricled purposes.
3.4 Income
All iTrcome is recognised in the Slalemenl of Financial Activities once the charity has enlillemènl lo the funds.
il is probable that the income will be received and the amount ¢an be measured reliably.
Income lax recoverable in relation lo donations received under Gift Aid or deeds of Covenant is recognised
upon receipt.
Other income is recognisèd in the period in which il is receivable and ID the extent the goods have been
provided or on compleliDn of the service.
3.5 Expenditure
Li8bililies are recognised as expenditure as soon as there is a legal or constructive obligation commilling the
charity lo that expenditure, il is probable Ihsl a transfer of economic benefits will be required in s81118menl and
th& amount ol the obligation can be measured r61iably.
Expenditure is accounted for on sn a¢¢ru8ls basis and has been classified under headings that aggregate all
cost r&laled ID the category. Vvhere costs cannot be directly allribuled lo particulaT headings, the have been
Ilo¢aled lo aclivilies on the basis consislenl with the use ol the resource5.

GLOUCESTERSHIRE COUNTY SCOUT COUNCIL
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR EIVDED 31 MARCH 2025
Accountlng policlos
(Contlnuedl
3.6 Tanglble fixed a$5ets
Tangible fixed assets are inilially measu¥ed at cost and Sltbsequently measurecl al cost or valuation, nel ol
depreciation and any Impeirmenl losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their
useful lives on the followng bases..
Scout Centre Freehold Property
Cranh8m Scout Centre Equipment
County equipment
1 D/0 ￿d￿cing balance (excluding landl
200/0 on cost, 100/0 on cost 8nd 200/0 réducing balancè
2DQk on cost
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds
and the carrying value of the asset, and is recognised in the statement DI financial activities.
3.7 Stocks
Stocks are valued al the lower of cost and nel realisable value, after mgking due allowan￿ for obsolete and
slow moving items.
3.8 Taxatlo
As a rècognised charity, Glouceslershlre County Scouts Council 1$ exempl from Corporation Tax so far a$11
relates lo il's charilabl? activities, It is not, however, exempl from VAT and all expenditure is inclusive ol
irrecoverable VAT
12-

GLOUCESTERSHIRE COUNTY SCOUT COUNCIL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Income from donations amd legaeles
unrestricted Vnrestyicted
funds
funds
2025
2024
Donations and gifts
1,154
327
Income from chaTitablg a¢tlvltles
Vnre51riet•d unrestricted
funds
funds
2025
2024
Charltable •¢tivltles
Membership subscriptions
County aolminislralion
Cranham Scouting Centre Income
Events & Aclwilies- other
80.734
870
77,237
78,632
1,119
70,896
336
Self-fuhdod •v•nts and actlvSties
Strategy & Evolution
Events &Activilies- other
315,475
40,707
283,327
253,250
515,023
687,560
Income from Investments
Unrestrlcted Unrostrictod
funds
funds
2025
2024
Interest receivable
5,798
3,756
13

GLOUCESTERSHIRE COUNTY SCOUT COUNCIL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 3d MARCH 2025
Expendtture om eharltabl8 activitiog
2025
2024
DSrect costs
Depreciation
Counly adminislralion
Cranham Scouting Centre
County Officer expenses
Adult training
AdullAward & Adult Events
Media & communic81ions
Insurances (exc Cranharlll
Governance costs
Scouting Development Project
Strategy & Evolution events
Events & Acliviles- other
4,514
21,443
153,491
4,140
6,406
533
1,079
311
3,343
10,228
308,320
39,467
3,645
25,050
103,330
5,552
3,756
1,465
1.113
503
3,770
20,083
277,821
251,022
553,267
697,110
Analysis by fund
Unreslricled funds
553,267
697,110
Independent Examitters F•&
Fees payable lo the charily'g independent examiner
2025
2024
Independent exarninalion of the financial statements of the charity
Accounts preparation
1,500
1,000
1,750
1,781
2,500
3,511
Trustees
None of the Trustees lor any persons connected with them) received any remuneration or benefits from the
Council during the year.
There were no trustees" expenses paid for the year ended 31 March 2025 nor the year ended 31 March 2024.
10 Employees
Included within direct costs are..
Wages and salaries for the year lolalling £46,67312024 £45,169)
Socia1 security costs for the year lolalling £2,506 {2024- £2,468)
Pension costs IDr the year lolalling £2,32612024 £2,258)
The average monlhly number of employees during the year was 312024.. 41
There were no employees whose annual remuneration was more than £60,000.
14

GLOUCESTERSHIRE COUNTY SCOUT COUNCIL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
11 Tangible fixèd assets
Scout Contre Cranh3rn
Dunty
Freehold Scout Certtre equipment
Property
qulpmont
rotal
Cost
Al l April 2024
540,000
28,078
1.600
569,678
Al 31 March 2025
540,000
28,078
1,600
569.678
Depr•ciation and Impalrment
At 1 April 2024
Depreciation charged in the year
31,726
4,353
24,227
736
1,600
57,553
5,089
Al 31 March 2025
36,Q79
24.963
f,600
62,642
C•rrylng amount
Al 31 March 2025
503,921
3.175
507,036
Al 31 March 2024
508,274
3,851
512,125
On 27 March 2017. the freehold land and buildings were valued by GJS Dillon (comme￿181 property
consullanls) on the basis of tnarkel value. This was taken as the deemed cost for the sile under the
conversion lo FRS 102.
Included within Freehold Pfoperty is non depreciable land with a value of £73,000 per the valuation nolfrd
above.
Cost or valuation al 31 March 2025 is as follows..
Land and Buildings
Cost
M8rch 2017 revaluation surplus
235,851
304,149
Deemed cost for FRS 102 purposes
540,000
12 Stocks
2025
2024
Finished goods
801
416
15-

GLOUCESTERSHIRE COUNTY SCOUT COUNCIL
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
13 Debtors
2025
2024
Amounts falling due within one year:
Trade debtors
Other debtors
Prepayments and accrued income
6,594
70.589
33,591
3,340
13
64,876
110,774
68,229
14 Creditors: amounts falllng due wlthln one year
2025
2024
Note5
Other laxalion and social secu¥ily
Deferred incorne
Trade creditors
Advance income
Other creditors
Accruals
652
79,453
25,808
221,300
5,689
2,936
558
54,687
24.334
122,904
1,548
2,708
335.838
206,739
15 Deferred and advance incom•
Deferred Income
2025
2024
Deferred income is included within..
79,453
54,687
Movements in the year..
Deferred income al 1 April 2024
Rèleased from previous p&riod8
Resources deferred in the year
54,687
154,2551
79,021
49,811
146,9401
51,816
Deferred income al 31 March 2025
79,453
54,687
16-

GLOUCESTERSHIRE COUNTY SCOUT COUNCIL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
15 Doférr•d and advance income
(Contlnuedl
Deferred incorne relates lo g¥anls for capital purchases of £2,29712024- £2,871), membership subs¢riplions
in advance of £72.78712024- £44,46112nd Cranham income received in advance of £4,36912024- £7,3551
2025
2024
Advance in¢omè
Movements in the year..
Balance as al 1 April 2024
Amounts released during the year
Advance income in year
122,904
1122,9041
221,300
193,493
1193,4931
122,904
Advance income al 31 March 2025
221,300
122,904
16 Unrestricted funds
The unreslricled funds of the charity Comprise the unexpended balances of donations and grants which are
not subject lo specific conditions by donors and grantors as lo how they may bg Ljsed. These include
designated funds which have been sel aside out of unreslricled funds by the trustees for specific purposes.
At 1 Aprll
2024
Incomlng
resources
Re5011fCeS
expended
Transfers At 31 March
2025
Support fund
Capital expenditur8
Strategy & Evolution
Scouting Development
Cranham Development
International
Events & Activities
¢onlingency
Property & Equipm&nl
The Bannister Fund
Other unreslricled
funds
10,135
10.000
49,210
9,000
10,000
10,982
12501
9.885
10,000
56.365
1,75D
7,028
10,982
315.475
1308,3201
17,250}
124,9871
22,015
29,132
518,102
22,015
40.707
139,461)
20,378
504,739
113,3831
122,0151
112,053
165,793
1172,9991
13,363
118,210
780,629
521,975
1553,2671
749,337
17-

GLOUCESTERSHIRE COUNTY SCOUT COUNCIL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 3q MARCH 2025
16 Unrestricted funds
(Continued)
Prevlous year:
At l Aprll
2023
Incoming
rosources
Resources
expended
Tyansfors At 31 March
2024
Support fund
Capital expenditurè
Strategy & Evolution
Scouting Development
Cranham Development
International
Event & Aclivilies
contingency
Property & Equipment
The Bannister Fund
Other unreslricled
funds
10,135
10,000
43,020
18,000
10,000
19,905
10,135
fo,000
49,210
9,QOO
10,DOO
10,982
284,550
1278,36Qll
(9,0001
18,9231
26,904
518,102
22,015
253,25
1251,0221
29,132
518,102
22,Q15
108,015
153,843
1149,8051
112,053
786,096
6g1,643
1697,1101
780,829
Details of the funds are as follow5..
Support fund - to 8UPPOrt youth membèrs or groups in limes of hardship
Capltal expendlture fund - for capital expenditure projects
strategy & Evolutlon fund lo fund the r(Jnning and development of two major annual Scout events
involving participants from the County 2nd elsewhere.
S¢outln9 Development fund
Glouceslershire.
lo support the development and growth of Scouting throughout
Cranham Development fund - towards the cost of 5ignilicanl development of the Cranham sile.
International fund - to support the allend8n¢e of international events.
Events & Aclivitios ¢ontin9en¢y furtd
events not covered by insurance.
a fund lo cover unplanned shortfalls and cancellations ol
Property & Equipment fund - represents Ihg nel book valua of fixed assets less unamDrtised grants.
Bannister fund - Transferred in lo the Cranham Development fijnd in May 2024.
17 Related party transactions
The Scout Association. the Scout Region, other Scout CDunlies. Scout Districts and Scout Groups are related
parties of Glouce81ershire County Scout Council. All Iransa¢lions with these parties are on an arms, length
basis.
L Little resigned as a Iruslee as al 16 November 2023. For the year encled 31 March 2024, L Lillle received
remuneration of £14,948 and the charity also paid employer pension conlribuliDns of £747 and employer Nl
conlribullons of £808 lor her role of Counly Secretary in accordance with the Scouting Policy Organi5211on
and Fiules.
18-