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2025-03-31-accounts

Avon County Scout Council

Annual Report and Financial Statements

For the Year Ended 31 March 2025

Charity Registered in England and Wales Number: 302146

Avon County Scout Council Contents For the Year Ended 31 March 2025

Page
Reference and Administrative Details 2
Trustees’ Report 3 – 12
Independent Examiners’ Report 13
Statement of Financial Activities 14
Balance Sheet 15
Statement of Cash Flows 16
Notes to the Financial Statements 17 – 27

Page 1

Avon County Scout Council Reference and Administrative Details For the Year Ended 31 March 2025

Registered Charity No: 302146

Registered Office: Woodhouse Park, Almondsbury, Bristol BS32 4LX

Patron of The Scout Association

His Majesty The King

Officers April 1, 2024 to March 31, 2025

Board of Trustees

Ex Officio

County Chair Neil Salter to 18th September 2024 County Chair Bob Symons from 19th September 2024 County Lead Volunteer Clive Sandrey County Treasurer Kevin FitzGerald County Secretary Cathy Harding as an employee County Youth Lead Ethan Harwood Anthony Cole from 24th September 25

Elected Members

To September 18th, 2024 Simon Hornsbury

To 24th September 2025

Alan Dempster Azir Razzak

To 2026

Antony Rees Gary Barron David Milton Steve Mckenna

To 2027

Stephanie Francis Edward Burke

Nominated by the County Lead Volunteer

Co-opted Members

None

Right of Attendance

Graham Brant Lead Volunteer Southwest England

Invited to Attend

Stuart Ballard Council of the Scout Association Member Andrew Phelps Council of the Scout Association Member Ethan Harwood Young Person Representative, Council of the Scout Association

Accountants

Albert Goodman, Chartered Accountants, Goodwood House, Blackbrook Park Avenue, Taunton TA1 2PX

Bankers

Barclays Bank plc, Leicester and Unity Trust Bank plc, Birmingham

Page 2

Avon County Scout Council Trustees’ Report For the Year Ended 31 March 2025

The Trustees (who are also the Directors for the purpose of Company Law) have pleasure in presenting their annual report and the financial statements for the year ended 31 March 2025. The provisions of the Statement of Recommended Practice “Accounting and Reporting by Charities” (SORP FRS 102- implemented 1 January 2019) have been adopted in preparing the annual report and financial statements of the charity.

Structure, governance and management

Governing Document

The Scout Association exists by authority of Royal Charters: these give authority to the by-laws of the Association, which are approved by His Majesty's Privy Council. The by-laws in turn, authorise the making of rules for the regulation of the Association's affairs. Avon County Scout Council is a trust established under these rules, which are common to all Scout Counties.

Avon County Scout Council is governed according to the County Constitution, as agreed by the Avon County Scout Council at the annual AGM. The Avon County Scout Council supports and encourages the development of Scouting in the County. The Constitution is based on the guidance contained within chapter five of the Scout Association's publication, "Policy, Organisation and Rules" (POR).

Appointment of Trustees

The Trustees in post for the year under review were recruited and appointed by the Avon County Scout Council at the annual AGM, in accordance with the constitution in operation at that time. Under this constitution the officers of the Board of Trustees were ex-officio Board members. There were also up to six elected board members serving three-year terms, with one third re-elected at the AGM. In addition to this there were board members nominated by the County Lead Volunteer and in addition board members could be co-opted by the Board of Trustees normally to fill skills gaps identified by the board. Under this constitution the number of nominated and co-opted members taken together must not exceed the total of exofficio members and elected members. The Lead Volunteer Southwest England has the right of attendance at meetings of the Board of Trustees, as have the County's nominated member/s and nominated youth representative/s to the Council of the Scout Association.

As a result of changes being introduced nationally by The Scout Association as part of the project to transform the organisation the constitution was updated in September 2024. Under the new constitution the number of ex -officio board members were reduced to two – County Lead volunteer and County Youth Lead with the other board roles including that of Chair and Treasurer being filled on the basis of a recommendation from the outgoing board to the Avon County Scout Council. The board having run an open selection process to identify the new trustees. Trustees can be appointed to serve on the board of trustees for a period of up to 3 years with no individual (aside from the ex-officio roles whose terms of office are dictated by their volunteer Scout appointment) being allowed to serve for a period not exceeding 9 years

Page 3

Avon County Scout Council Trustees’ Report For the Year Ended 31 March 2025

To help Trustees understand their role and responsibilities an induction pack covering key information on their role and Avon Scouts has been developed to support new trustees. In addition, new trustees are required to complete the following training modules –

Trustee Introduction Safety Safeguarding GDPR Growing Roots

Complete a DBS check

This training is either carried out online or at a special meeting, to which all Trustees are invited, which is held as soon as practicable after the AGM.

Management

Avon County Scout Council is managed by the Board of Trustees, a team of volunteers who work together, as charity trustees, to make sure Avon Scouts which is an educational charity is run safely and legally. 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 Committee meets a minimum of four times a year with additional meetings being held if required to focus on strategy, performance and assurance of the charity.

The Trustee Board main purpose is to:

Manage money well

Follow Scouts policies and relevant legislation

Look after buildings, insurance and property

Page 4

Avon County Scout Council Trustees’ Report For the Year Ended 31 March 2025

Manage risks

Help the charity to operate well, today and in the future

In carrying out the above, Trustees also:

Risk Management

The Trustees undertake an annual review of the "health" of the County. This covers aspects such as financial stability, health and safety, and systems and processes. This useful discipline enables us to make clear decisions during the year based on a firm foundation.

The County Board of Trustees have identified all the major risks to which they believe the County is exposed. This is managed via a risk register and progress on the mitigating actions to reduce risks are reviewed at each of the quarterly board meetings.

The main areas of risk that have been identified are:

Safeguarding - The safeguarding of young people in our care remains our number one priority. We look to ensure that we have a continued culture of openness and transparency vital in having an effective safeguarding system. Our Yellow Card Code of Conduct is embedded in everything we do and makes clear to young people and parents/carers the behaviour expectations of our volunteers. All Adults in Scouting regularly working with young people will have been subject to a disclosure and barring service review at least every 5 years. Safeguarding training, either online or through County run courses, is mandatory for all volunteers and is refreshed every 3 years. The levels of mandatory training carried out by adult volunteers across the County are regularly reviewed at County Trustee meetings.

Injury to leaders, helpers, supporters and members - The County through the subscription fees contributes to the Scout Associations national accident insurance policy. An additional Insurance policy has been taken through the association's insurers to cover non-members and supporters. Risk Assessments are undertaken as part of the planning for all activities and are updated as a dynamic document where necessary when the activity is undertaken. Safety matters continue to be reviewed and addressed at the quarterly meetings of the Trustees. The Trustees recognise the imperative of ensuring that all Scouting activities are carried out in a safe manner by managing, so far as reasonably possible, risk to the participants. Two County volunteers have been appointed to lead on this.

Page 5

Avon County Scout Council Trustees’ Report For the Year Ended 31 March 2025

A significant reduction in Income - The County is primarily reliant upon income from subscriptions as it receives little in the way of fundraising. The County does hold a reserve to ensure the continuity of activities should there be a major reduction in income. As a mitigating action the Committee could raise the value of subscriptions to increase the income to the County on an ongoing basis, either temporarily or permanently in the event of a significant reduction in income.

Reduction or loss of leaders (Volunteers) - The County relies upon volunteers to run and administer the activities along with some paid employees. If there was a reduction in the number of leaders to an unacceptable level in a particular section or the County as a whole then there would have to be a contraction, consolidation or closure of a section. In the worst-case scenario this could mean the complete closure of the County.

Reduction or loss of members - The County provides activities for young people aged 4 to 25. If there was a reduction in membership in a particular section or the County as a whole then there would have to be a contraction, consolidation or closure of a section. In the worst-case scenario this could mean the complete closure of the County.

Woodhouse Park loss or devaluation of asset. The County owns Woodhouse Park Activity Centre which is a major asset and therefore has risk in terms of fire/theft and ongoing maintenance. The assets including the various buildings at the centre have been fully insured and have been inspected and surveyed by the Insurance company. A programme of ongoing maintenance has been put in place to ensure the facilities of the centre are of a standard that will continue to allow the centre to provide activities and residential experiences for young people. The Trustees have also established a working group to take forward a project that will ensure the long-term future of Woodhouse Park Activity Centre. A plan of prioritised replaced will be agreed and reviewed against the needs of the time.

Operation of Woodhouse Park –The scale of the day-to-day operation of the centre presents a significant financial risk to the County. However, the centre generated an operating surplus in 2023/24 and 2024/25 with the current income/expenditure projections for the centre again anticipating a surplus will be delivered in 2025/6. However, if there were to be a sudden reduction in the income generated by the centre if for instance government restrictions as a result of a global pandemic were to be imposed this would impact on the range of activities and residential experiences that the centre can offer and therefore would impact the income generated whilst many of the fixed costs such as staff and utilities would remain at current levels. To ensure the financial stability of the centre an operational reserve of £171k (estimated 6 months of non-variable expenditure) has been established from the Counties main fund. In terms of the current surpluses the trustees have agreed that these will be reinvested to improve the centre’s facilities.

Financial Risk of Large-Scale Events – The County has a well-established track record of running large scale events for its members. Given the costs associated with the organisation of such events present a significant financial risk to the County all planned events must therefore present a budget for review by the finance subcommittee (FSC) ahead of any expenditure being committed with all contracts having to be approved by the FSC. Regular reviews during the planning and lead up to the event are undertaken. None have been held recently and none are currently planned.

Data - Loss or theft of sensitive personal data would result in individuals being compromised and would have an adverse effect on the reputation of the County. The County’s handling of sensitive personal data has been reviewed utilising the framework provided by The Scout Association to ensure best practice is in operation and compliance with GDPR regulations.

Page 6

Avon County Scout Council Trustees’ Report For the Year Ended 31 March 2025

Fraud - Would result in a potential loss of funds and adversely impact the reputation of the County. The County is committed to developing an anti-fraud culture and keeping the opportunities for fraud, bribery and corruption to the absolute minimum. Staff, Trustees and volunteers are encouraged to raise any suspicion or concern, however small or immaterial this may seem. In terms of payments the County has put in place internal controls aimed at preventing and detect fraud activities. This includes 2 signatories for all cheques/online payments.

Cyber Risk - Would result in a potential loss of sensitive data and funds and adversely impact the reputation of the County. A team of volunteers advise us on network security and ensure that our computer system is up to date with the latest software security. All data has been transferred to a cloud-based system utilising Office 365 to improve security. User passwords are strictly controlled, and we are undertaken ongoing user training for the Staff, Key volunteers and trustees on Office 365.

Internal Controls

The Trustees are satisfied with the viability of the Charity's financial assets.

The Trustees confirm that no new major financial risks were identified during the year.

Annual budgets are prepared and agreed by the Trustees. Any significant financial decision is reviewed by the Finance working group ahead of authorisation by the Trustees.

The County has in place systems of internal controls that are designed to provide reasonable assurance against material mismanagement or loss, these include 2 signatories for cheques/online payments and comprehensive insurance policies to ensure that insurable risks are covered.

A policy setting out the financial process and procedures has been developed and will be rolled out over the coming financial year.

Objectives and activities

The objectives of the Avon Scout Council are as a unit of the Scout Association.

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.

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.

Page 7

Avon County Scout Council Trustees’ Report For the Year Ended 31 March 2025

The Scout Method

Scouting takes place when young people, in partnership with adults, work together based on the values of Scouting and:

Trustee Board

The Trustee Board is a team of volunteers who work together to make sure Scouting is run safely and legally.

Together, Trustees make sure the charity is well managed, risks are assessed and mitigated, buildings and equipment are in good working order, and everyone follows legal requirements and Policy, Organisation and Rules (POR). Their support helps other volunteers run a fantastic programme that gives young people skills for life (and experiences they’ll remember forever).

The County is supported by Volunteers, with circa 3,500 Voluntary Uniformed Leaders, Adult helpers, local trustees and administrators working for young people around the Scout County. The Charity also values the assistance of one paid part-time member of staff as a general administrator and the staff members that support the running of the Woodhouse Park Activity Centre.

Public Benefit

The trustees have a duty to report on our public benefit in this Annual Report. We’ve assessed our aims, activities and charitable objectives, which are to contribute to the development of young people in achieving their full potential as individuals, as responsible citizens, and as members of their local, national and international communities. We believe that we’ve met the Charity Commission’s public benefit criteria for both the advancement of education, and the advancement of citizenship and community development. Scouts follows two key principles set by the Commission regarding public benefit:

1. Identifiable benefit

The way in which we help young people in their personal development and empowers them to make a positive contribution to society. This benefit is directly linked to the purpose of Scouts.

2. Public benefit

Scouts is a national movement, open to young people aged 4-25 and adults who are willing to make the Scout Promise. Whilst we charge a subscription to our members, access to our benefits isn’t constrained by a member’s ability to pay. Locally, there are arrangements to waive subscriptions and other costs for those who face financial hardship. In addition, there are funds available nationally for uniform and the cost of activities. Through these support mechanisms we aim to ensure that young people aren’t excluded from Scouts on purely financial grounds.

Achievements and performance

Avon County Scouts is the biggest single provider of non-school coeducational youth activities locally. Covering the local authority areas of Bristol, Bath and Northeast Somerset, North Somerset and South Gloucestershire and organised across 9 Districts our 136 Scout Groups support the ongoing personal development of our youth members.

Page 8

Avon County Scout Council Trustees’ Report For the Year Ended 31 March 2025

National Strategy

The County Lead Volunteer supported by the trustees works alongside the Districts and Groups in the County to develop local Scouting in line with the national strategy which has completed Transformation and is now moving to Transition. The Strategy of “Skills for Life” 2018 to 2025 concludes at the end of this year. A new strategy to carry us forward is being formulated based on feedback from volunteers and young people.

This national strategy has a current vision of:

Skills for Life: our plan to prepare better futures for young people Supporting amazing volunteers delivering an inspiring programme Grow, become more inclusive and shaped by young people Local communities, making a bigger impact

The key areas underpinning the national strategy taken forward by the County Operational Team led by the County Lead Volunteer and supported by the Trustees over the past 12 months has been focussed on 7 key areas:

Transition Growth - Squirrels Adult Volunteers uniformed and non-uniformed Young People Programme Compliance Woodhouse Park

Adult Volunteers

By the January Census 2025 adult roles has remained the same at 3409, up by 11 against the previous year.

Young people

By January 2025 the number of young people registered as members 11,657, had decreased of 161 against the previous year.

King’s Scout Awards -

4 young people achieved the highest award in Scouting, King’s Scout Awards.

Each young person had the opportunity to attend Scouting’s Day of Celebration and Achievement at Windsor Castle,

Programme

Districts continue to offer varied and exciting programmes

Compliance

To ensure that adult volunteers have their mandatory training up to date, that POR requirements for activity and nights away notifications are adhered to, and Districts and Groups are adhering to the requirements of The Scouts Framework.

We continue to:

Levels of non-compliance by the end of March 2025 were: Safeguarding circa1%, Safety. 1%

Page 9

Avon County Scout Council Trustees’ Report For the Year Ended 31 March 2025

Woodhouse Park

Woodhouse Park activity centre has had another successful year and has delivered:

A great result with an operating surplus of £79k which will enable future investments to be made in the centre and supporting County Scouting. This was £43k more than the budgeted surplus of £36k. Great growth in new income and savings against the operational budget

We have had a full Safety inspection from the Scout Association, and our systems were judged to be good with some evidence of exemplary work in the use of technology

Strategic development plans continue including a new barn and Staff accommodation

We have several staff who have completed their time with us as apprenticeships and end of contracts who have decided to move on to new opportunities.

Overall Review

The fundamental principle that underpins Scouting is that it should actively engage and support young people in their personal development, empowering them to make a positive contribution to society. Over the past 12 months Avon Scouts have continued to deliver increased opportunities for young people to develop skills for life though a programme of activities that challenges them to embark on exciting, new adventures.

Financial review

The trustees consider that the financial position of the County is such that the operation of the County is sustainable in the long-term.

As in previous years, the County has been able to continue to support both Districts and Groups through:

The scale of the day-to-day operation of Woodhouse Park Activity Centre does presents a significant financial risk to the County. However, the unstinting efforts (over 10,000 hours across the year) of the dedicated band of volunteers alongside the professional staff team has helped to ensure that the centre made a surplus in 2024/25 with the current income/expenditure projections for the centre anticipating that a surplus will continue to be delivered in 2025/26. To ensure the financial stability of the centre, the economic capital reserve has been continued in line with the policy of covering expenditure over a 6-month period.

Page 10

Avon County Scout Council Trustees’ Report For the Year Ended 31 March 2025

Reserves Policy

The County's policy on reserves is to hold sufficient resources to continue the charitable activities of the County in the event income and fundraising activities fall short for any reason.

The Board of Trustees had agreed that long term the County should hold a sum equivalent to 12 months running costs. This is considered by the Board of Trustees to be of a sufficient level to cover the potential impact on the charity of any major event which would result in loss of membership income/fundraising and the curtailment of Scouting activities.

The reserve for the County covering day-to-day Scouting operations has been set by the trustees at £66k. This cover costs the fixed/contracted costs incurred by the County including OSM, financial management and the County administrator’s salary costs. It is assumed that in such a scenario that the general running costs of the activity and operational teams would be put on hold until such time as the situation is regularised.

In addition, £171k has been set aside as a reserve fund to cover 6 months of the operation costs of Woodhouse Park Activity Centre. Again, this reflects the fixed/contracted costs that would be incurred including the staff team salary cots, Insurance, and utilities. This reserve has been increased from the £116k previously held reflecting the increased staff levels now in operation and will continue to be kept under review every year.

Whilst the County continues to hold general unrestricted funds the Board of Trustees expects this position to be regularised by the financial year 2025/26 as it intends to set deficit operational budgets whilst supporting the increased costs of memberships over the coming financial years.

Included within the deficit operational budgets is development support activity as it is the intention of the Board of Trustees to continue to support the growth of Scouting in the County designed to extend the reach of Scouting within the Avon area.

With regards Woodhouse Park, support has been ringfenced from activity centre generated funds for essential accommodation upgrade for staff in Woodhouse Park.

Investment Policy

The County's Income and Expenditure is very small and as a consequence does not have sufficient funds to invest in longer-term investments such as stocks and shares. The County has therefore adopted a low-risk strategy to the investment of its funds. All funds are held in cash using only mainstream banks or building societies.

To maximise returns, the Board of Trustees has agreed that it may financially support development in districts/groups via short-term interest-bearing loans.

The Board of Trustees regularly monitors the levels of bank balances, and the interest rates received to ensure the County obtains maximum value and income from its banking arrangements. Occasionally this may involve using an account that requires a period of notice before funds may be withdrawn, before doing so the County Executive considers the cash flow requirements.

Page 11

Avon County Scout Council Trustees’ Report For the Year Ended 31 March 2025

Statement of Trustees’ Responsibilities

The trustees are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards including Financial Reporting Standard 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England & Wales requires 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 income and expenditure of the charity for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and 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/constitution. 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.

The trustees' annual report was approved on 3[rd] September 2025 and signed on behalf of the board of trustees by:

K FitzGerald Trustee

R Symons Trustee

Page 12

Avon County Scout Council Independent Examiners' Report to the Trustees For the Year Ended 31 March 2025

Independent examiners report to the Trustees of Avon County Scout Council

I report to the charity trustees on my examination of the accounts of Avon County Scout Council (“the charity”) for the year ended 31 March 2025.

Responsibilities and basis of report

As the charity trustees of the charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the 2011 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 2011 Act.

Independent examiner’s statement

Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the charity as required by section 130 of the 2011 Act; or

  2. the accounts do not comply with these records; or

  3. the accounts do not comply with the applicable requirements concerning the form and content of the accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a “true and fair view” which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Michelle Ferris BSc (Hons) FCA DChA

Albert Goodman LLP Goodwood House Blackbrook Park Avenue Taunton Somerset TA1 2PX

Date: 10[th] September 2025

Page 13

Avon County Scout Council Statement of Financial Activities For the Year Ended 31 March 2025

Notes
Income from:
Grants, donations and legacies
2
Charitable activities
3
Investment income
4
Profit on disposal of fixed assets
Total income
Expenditure on:
Charitable expenditure
5
Total expenditure
Net income/(expenditure) before
transfers
Transfer between funds
11
Net movement in funds
Reconciliation of funds
Fund balances at 01 April 2024
Fund balances at 31 March 2025
11		 Unrest-
ricted

Funds
£
4,395
702,548
10,438		 Endow-
ment
Funds
£
-
-
-
-		 Total
2025
£
4,395
702,548
10,438
-		 Unrest-ricted
Funds
£
7,957
581,814
1,840
5,000		 Endow-
ment
Total
Funds
2024

£
£
-
7,957
-
581,814
-
1,840
-
5,000
717,381 - 717,381 596,611 -
596,611
675,139 1,650 676,789 527,924 1,650
529,574
675,139 1,650 676,789 527,924 1,650
529,574
42,242

-		 (1,650)
-		 40,592
-		 68,687
-		 (1,650)
67,037
-
-
42,242 (1,650) 40,592 68,687 (1,650)
67,037
584,659 149,133 733,792 515,972 150,783
666,755
626,900 147,483 774,383 584,659 149,133
733,792

Page 14

Avon County Scout Council Balance Sheet As at 31 March 2025

Notes
Fixed assets
Tangible fixed assets
8
Non-current assets
Debtors
9
Current assets
Debtors
9
Cash at bank and in hand
Creditors
Amounts falling due within one year
10
Net current assets
Net assets
Funds
Unrestricted funds
General funds
11
Designated funds
11
Endowment funds
11
Net assets		 66,340
514,278
580,618
(27,310)		 2025
2024
£
£
192,075
206,949
29,000
10,000
52,213
521,847
574,059
(57,216)
553,308
516,843
774,383
733,792
39,937
132,129
586,963
452,530
626,900
584,659
147,483
149,133
774,383
733,792

Approved by the Board of Trustees for issue on 3[rd] September 2025 and signed on their behalf by:

K FitzGerald Trustee

R Symons Trustee

Page 15

Avon County Scout Council Statement of Cash Flows For the Year Ended 31 March 2025

Notes
Cash flows from operating activities
Net movements in funds for the year
Adjustments to cash flows from non-cash items
Depreciation and amortisation
8
Finance income
4
Working capital adjustments
(Increase)/decrease in debtors
9
Increase/(decrease) in creditors
10
Net cash flow from operations
Cash flows from investing activities
Interest received
Acquisitions of tangible assets
8
Net increase/(decrease) in cash and cash equivalents
Reconciliation of net debt
Cash and cash equivalents at the beginning of
the reporting period
Net increase/(decrease) in cash and cash equivalents
Cash and cash equivalents at the end of the
reporting period
Cash & Cash equivalents reconciliation:
Cash at bank
Total cash & cash equivalents at the end of the
reporting period		 Total
2025
£
40,591
22,717
10,438
73,746
(33,127)
(29,906)
10,713
(10,438)
(7,843)
(7,568)
521,847
(7,568)
514,278
514,278
514,278		 Total
2024
£
67,037
8,323
1,840
77,200
(42,213)
52,489
87,476
(1,840)
(58,464)
27,172
494,674
27,173
521,847
521,847
521,847

Page 16

Avon County Scout Council Notes to the Financial Statements For the Year Ended 31 March 2025

1 Accounting Policies

1.1 General information and basis of accounting

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statements of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019) – Charities SORP (FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

The charity meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

All income is included in the Statement of Financial Activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income. The valuation of donated services is not quantified within the Statement of Financial Activities.

Donation income is received by way of general grants, donations and gifts and is included in full in the Statement of Financial Activities when receivable.

Income from charitable activities is recognised when the activity that lead to the income takes place.

Investment income is included when receivable.

1.3 Government grants

Government grants are accounted for when unconditionally due and reasonable assurance can be gained that it will be received. Where funds are received in advance, for a specified period, these funds are deferred and recognised in the period to which they relate. Where funds have not been received in a specified period, these funds will be accrued in debtors and recognised in the period to which they relate. Not all grants received have conditions and performance indicators attached, where this is the case, the income is included within donations. Performance related grants are included within Charitable Activities income.

1.4 Donated services

In accordance with the Charities SORP (FRS 102), unpaid volunteer time is not recognised in the financial statements.

1.5 Expenditure

Expenditure is recognised on an accruals basis as a liability is incurred. The charity registered for VAT with effect from 01/08/2023 and therefore all expenditure prior to this is gross of VAT and is reported as part of the expenditure to which it relates. All expenditure after this date are included net of VAT where VAT is applicable.

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services. Direct costs are allocated to such activities and support costs are apportioned as appropriate to delivering charitable activities.

Page 17

Avon County Scout Council Notes to the Financial Statements For the Year Ended 31 March 2025

1.6 Fixed assets

Depreciation is calculated to write off the cost of fixed assets over their estimated useful lives at the following rates:-

Freehold property - 0% to 2% straight line Long leasehold property - 10% straight line Fixtures & fittings - 20% straight line Scout equipment - 33% straight line

Fixed assets are valued at cost less depreciation.

1.7 Non-current assets - debtors

Non current assets debtors are made up of a loan to an unconnected company. The loan has been measured at the amount paid, with the carrying amount adjusted in subsequent years to reflect repayments and any accrued interest, adjusted for any necessary impairment.

1.8 Debtors

1.10 Creditors

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are recognised at their settlement amount.

Deferred income is included when the charity has not met the criteria for recognition of the income.

1.11 Taxation

The company is a registered charity and is therefore not liable to corporation tax to the extent that income and gains are applied to the charitable objectives of the charity.

1.12 Pension contributions

The charity operates a defined contribution pension scheme. The scheme and its assets are held by independent managers. Contributions are recognised in the Statement of Financial Activities in the period in which they become payable in accordance with the rules of the scheme.

1.13 Fund accounting

General funds are unrestricted funds receivable or generated for the objects of the charity without further specified purpose and are available as general funds.

Designated funds are unrestricted funds earmarked by the Trustees for particular purposes.

Endowment funds are to be used for specific purposes as prescribed by the endowment. Applicable costs are applied to the fund in line with the endowment.

Page 18

Avon County Scout Council Notes to the Financial Statements For the Year Ended 31 March 2025

1.14 Operating leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Rentals payable under operating leases are charged to the Statement of Financial Activities as incurred over the term of the lease. The charity has an operating lease for the premises in which they operate, as well as photocopier and telephone leases. The title of the leased premises and equipment remains with the lessor.

1.15 VAT

The charity has registered with VAT with effect from 01/08/2023 and therefore all costs after this date are net of VAT where applicable.

1.16 Financial instruments

The charity only holds basic financial instruments as defined in FRS 102. The financial assets and liabilities of the charity and their measurements are as follows:

Financial assets – trade and other debtors are basic financial instruments and are debt instruments measured at amortised cost. Prepayments are not financial instruments.

Cash at bank – is classified as a basic financial instrument and is measured at face value.

Financial liabilities – trade creditors, accruals and other creditors are financial instruments, and are measured at amortised cost. Taxation and social security are not included in the financial instruments disclosure definition. Deferred income is not deemed to be a financial liability, as the cash settlement has already taken place and there is an obligation to deliver services rather than cash or another financial instrument.

2 Donations and general grants

Unre-
stricted
funds		 Endow-
ment
funds		 Total
2025		 Unre-
stricted
funds
Endow-
ment
Total
funds
2024
£ £ £ £ £
£
Donations
Donations
Donations - sailing
Donations - WHP		 330
1,696
2,369		 -
-
-		 330
1,696
2,369		 7,224
-
733		 -
7,224
-
-
-
733
-
7,957
4,395 - 4,395 7,957

Page 19

Avon County Scout Council Notes to the Financial Statements For the Year Ended 31 March 2025

3 Incoming resources from charitable activities

County
Census membership
Woodhouse Park income
Activities income
Other group income
County other income
The income is made up of:
Received in year		 Unre-
stricted
funds
£
-
145,275
486,627
30,240
40,406
-
702,548
702,548
702,548		 Endow-
ment
funds
£
-
-
-
-
-
-		 Total
2025
£
-
145,275
486,627
30,240
40,406
-		 Unre-
stricted
funds
£
2,877
144,638
386,115
44,796
3,303
85
Endow-
ment
Total
funds
2024
£
£
-
2,877
-
144,638
-
386,115
-
44,796
-
3,303
-
85
-
581,814
-
581,814
-
581,814
- 702,548
702,548		 581,814
- 581,814
- 702,548 581,814

Income from census membership is shown after netting off the proportion of fees paid to the Scout association. These funds are collected on behalf of the Scout association and are not within the control of the charity.

Census membership
Paid to Scout Association		 Unre-
stricted
funds
£
583,238
(437,963)		 Endow-
ment
funds
£
-
-		 Total
2025
£
583,238
(437,963)		 Unre-
stricted
funds
£
555,231
(410,593)
Endow-
ment
Total
funds
2024
£
£
-
555,231
-
(410,593)
-
144,638
145,275 - 145,275 144,638

Page 20

Avon County Scout Council Notes to the Financial Statements For the Year Ended 31 March 2025

4 Investment income

Bank interest Unre-
stricted
funds
£
10,438		 Endow-
ment
funds
£
-		 Total
2025
£
10,438		 Unre-
stricted
funds
£
1,840
Endow-
ment
Total
funds
2024
£
£
-
1,840

5 Charitable expenditure

Activities undertaken directly:
County scouting
World Scout Jamboree
Scouting activities
Support for Districts
Woodhouse Park maintenance
Support costs:
Office & administration		 Unre-
stricted
funds
£

7,667
(4,000)
41,393
16,123
424,065
189,892		 Endow-
ment
funds
£
-
-
-
-
-
1,650		 Total
2025
£
7,667
(4,000)
41,393
16,123
424,065
191,542
676,790		 Unre-
stricted
funds
£
8,129
11,619
27,912
28,792
359,970
91,503
Endow-
ment
Total
funds
2024
£
£
-
8,129
-
11,619
-
27,912
-
28,792
-
359,970
1,650
93,153
1,650
529,574
675,139 1,650 527,924

6 Net incoming resources before transfers

This is stated after charging:

Depreciation
Independent examiners remuneration - accountancy fees
Independent examiners remuneration - examination fees		 2025
2024
£
£
22,717
8,323
2,570
1,560
1,500
540

Page 21

Avon County Scout Council Notes to the Financial Statements For the Year Ended 31 March 2025

7 Employees and employment costs

Wages and salaries
Pension contributions		 2025
2024
£
£
216,111
144,712
5,774
4,240
221,885
148,952

Defined contribution pension scheme

The charity operates a defined contribution pension scheme. The pension cost charge for the year represents contributions payable by the company to the scheme and amounted to £5,774 (2024: £4,240).

Contributions totalling £nil (2024: £nil) were payable to the scheme at the end of the year and are included in creditors.

No individual employee was paid over £60,000 (2024: none).

No remuneration was paid to any Trustees during the year (2024: none). No expenses were reimbursed to the Trustees by the charity during the year (2024: none).

The key management personnel of the charity are considered to be the county administrator and the Woodhouse Park operations manager. The total costs to the charity of employee benefits (includes gross pay, employer national insurance and employer pension) for the key management personnel were £60,133 (2024: £58,207).

The average monthly head count was 11 (2024: 8).

Page 22

Avon County Scout Council Notes to the Financial Statements For the Year Ended 31 March 2025

8 Tangible fixed assets

Cost
As at 01 April 2024
Additions
As at 31 March 2025
Depreciation
As at 01 April 2024
Charge for year
As at 31 March 2025
Net book value
As at 31 March 2025
As at 31 March 2024		 Freehold
Property
£
229,430
-		 Long
Leasehold
Property
£
8,247
-		 Fixtures &
Fittings
£
57,999
3,995		 Scout
Equipment
Total
£
£
115,271
410,947
3,848
7,843
119,119
418,790
82,717
203,998
15,527
22,717
98,244
226,715
20,875
192,075
32,554
206,949		 Scout
Equipment
Total
£
£
115,271
410,947
3,848
7,843
119,119
418,790
82,717
203,998
15,527
22,717
98,244
226,715
20,875
192,075
32,554
206,949
229,430 8,247 61,994
80,297
1,650		 8,247
-		 32,737
5,540
81,947 8,247 38,277
147,483 - 23,717
149,133 - 25,262
9
Debtors: Amounts falling due within one year
Other debtors
VAT debtor
High Littleton
1st Yate Scouts
Debtors: Amounts falling due in over one year
High Littleton
1st Yate Scouts		 2025
2024
£
£
54,564
27,023
776
20,190
5,000
5,000
6,000
-
66,340
52,213
2025
2024
£
£
5,000
10,000
24,000
-
29,000
10,000

Page 23

Avon County Scout Council Notes to the Financial Statements For the Year Ended 31 March 2025

10 Creditors: Amounts falling due within one year

Taxation and social security
Accruals & deferred income
Credit card
Creditors control account
Deferred income
Deferred income at 01 April 2024
Released from previous years
Resources deferred in the year
Deferred income at 31 March 2025		 2025
2024
£
£
-
3,920
14,909
2,826
-
895
12,401
49,576
27,310
57,216
2025
2024
£
£
-
-
-
-
8,520
-
8,520
-

Where grants are received in advance, for a specified period, these funds are deferred and recognised in the period to which they relate. This year, income was received to fund a Scouts trip to Disneyland Paris in October 2025.

Page 24

Avon County Scout Council Notes to the Financial Statements For the Year Ended 31 March 2025

11 Statement of funds

Designated funds
International fund
Support fund
Rickard Shield fund
Future large scale County events
WHP improvement fund
3 Counties Development fund
Designated funds - reserves
Woodhouse Park fund
County economic fund
Woodhouse Park strategy fund
Accomodation upgrade
General unrestricted funds
Total unrestricted funds
Endowment funds
Endowment fund - property
Total funds		 Balance
01.04.24
£
39,646
10,000
2,080
50,000
83,927
10,000		 Income
£
-
-
1,785
-
-
-		 Expenditure
£
-
-
(1,700)
-
-
-		 Balance
Transfers
31.03.25
£
£
15,000
54,646
-
10,000
-
2,165
(50,000)
-
(48,638)
35,289
-
10,000
(83,638)
112,100
54,318
170,875
25,668
65,988
-
100,000
138,000
138,000
217,986
474,863
(134,348)
39,937
-
626,900
-
147,483
-
774,383
195,653 1,785 (1,700)
116,557
40,320
100,000
-		 -
-
-
-		 -
-
-
-
256,877 - -
132,129 715,596 (673,439)
584,659
149,133		 717,381
-		 (675,139)
(1,650)
733,792 717,381 (676,789)

Page 25

Avon County Scout Council Notes to the Financial Statements For the Year Ended 31 March 2025

12 Statement of funds- prior year

Designated funds
International fund
Support fund
Rickard Shield fund
Future large scale County events
WHP improvement fund
3 Counties Development fund
Designated funds - reserves
Woodhouse Park fund
County economic fund
Woodhouse Park strategy fund
General unrestricted funds
Total unrestricted funds
Endowment funds
Endowment fund - property
Total funds		 Balance
01.04.23
£
24,646
10,000
1,995
-
70,395
50,000		 Income
£
-
-
1,785
-
-
-		 Expenditure
£
-
-
(1,700)
-
-
-		 Balance
Transfers
31.03.24
£
£
15,000
39,646
-
10,000
-
2,080
50,000
50,000
13,532
83,927
(40,000)
10,000
38,532
195,653
16,557
116,557
(9,680)
40,320
100,000
100,000
106,877
256,877
(145,409)
132,129
-
584,659
-
149,133
-
733,792
157,036 1,785 (1,700)
100,000
50,000
-		 -
-
-		 -
-
-
150,000 - -
208,936 594,826 (526,224)
515,972
150,783		 596,611
-		 (527,924)
(1,650)
666,755 596,611 (529,574)

The reserve for the County covering day-to-day Scouting operations was originally set by the trustees at £50k and for the operation of WHP at £100k.

The reserve for accommodation upgrade is to cover the updating of Scouting accommodation at Woodhouse Park.

Page 26

Avon County Scout Council Notes to the Financial Statements For the Year Ended 31 March 2025

13 Analysis of net assets between funds

Tangible assets
Non-current assets
Current assets
Current liabilities		 Unre-
stricted
funds
£
44,592
29,000
580,618
(27,310)
626,900		 Endow-
ment
funds
£
147,483
-
-
-		 Total
2025
£
192,075
29,000
580,618
(27,310)		 Unre-
stricted
funds
£
57,816
10,000
574,059
(57,216)
Endow-
ment
Total
funds
2024
£
£
149,133
206,949
-
10,000
-
574,059
-
(57,216)
149,133
733,792
147,483 774,383 584,659

14 Related parties

There were no related party transactions during the year (2024: none).

Page 27