# **Annual report of the Harpenden & Wheathampstead District Scout Council for the year ended 31 March 2025** 1 **Harpenden and Wheathampstead District Scout Council** _Trustees' Annual Report for 1 April 2024 to 31 March 2025_ ## **Reference and administrative details** Charity name: Harpenden & Wheathampstead District Scout Council Registered charity number: 302531 The Scout Association number: 12205 Charity’s principal address: Harpenden & Wheathampstead District Scouts 65 Station Road Harpenden Herts AL5 4XF ## **Trustees** During the year the board of trustees was as follows: |During the year the board of trustees was as follows:|During the year the board of trustees was as follows:| |---|---| |**Appointment**
**Name**
**Appointed / Resigned**|| |Ex-offcio, Chair
Jonathan Finch
June 2021|| |Ex-offcio District Lead Volunteer
Russell Brooks
April 2015|| |Ex-offcio Treasurer
Louise Gordon
June 2019|| |Elected
Ian Hawkins
May 2018(re-elected June 2022)|| |Elected|Russell Husbands
June 2020(re-elected June 2023)| |Elected
Pauline Whiting
June 2022|| |Elected
Nick Frost
Sept 2024 (elected Sep 2025)|| |Elected
Liz Jack
Resigned 1st April 2024|| |Elected
Paul Molloy
Resigned 1st April 2024|| |Nominated
Jane Murray
Resigned 1st April 2024|| |Nominated
Mark Hubbard
Resigned 1st April 2024|| |Co-opted
Colette Eagles
Resigned 1st April 2024|| |Co-opted
David Wharton
Resigned 1st April 2024|| Custodian trustees **The Scout Association Trust Corporation** 2 **Harpenden and Wheathampstead District Scout Council** ## Professional advisors **Independent Examiner Bankers** Mark Grant CAF Bank Ltd 48 Granby Avenue 25 Kings Hill Ave Harpenden Kings Hill Herts. West Malling AL5 5QR Kent ME19 4JQ ## **Structure, governance and management** Harpenden & Wheathampstead District Scout Council (the ‘District Council’) is a trust established under rules common to all Scouts in the United Kingdom (the Policy, Organisation and Rules of The Scout Association (POR)) which are organised in Scout Groups, Scout Districts, Scout Counties and Country Headquarters. These ‘units’ of Scouting provide support, channels for communication, opportunities for youth members and adults to make decisions and take responsibility, and functional units through which the design and delivery of the Scouting programme can be best achieved. Each of these entities is a trust in its own right and operates on a hierarchical basis. In this way, the Headquarters of The Scout Association provides oversight and supervision of the Hertfordshire County Scout Council (the ‘County’) which, in turn, does so for the District Council. The District Council then has responsibility to operate the District Team of volunteers, the Explorer Scout Units, the Scout Network and the Active Support Unit, as well as to provide oversight and supervision to the ten Scout Groups within the district of Harpenden & Wheathampstead (the ‘District’). The District Council is an educational charity and is registered with The Charity Commission as such. It is managed by the District Trustee Board, the members of which are charity trustees of the District Council (the ‘District Trustees’). The District Trustees are responsible for complying with legislation applicable to charities, which includes requirements to keep proper accounts and make returns to The Charity Commission as appropriate. The District Trustees are appointed in accordance with the POR (as applied by the District Council) under four categories of membership, namely: - ๏ Ex-officio: - ‣ the Chair and (if a suitable candidate is available) Vice-Chair, who are nominated by the Lead Volunteer and approved by the District Council at the AGM, - ‣ the Secretary and Treasurer, who are elected by the District Council at the AGM, - ‣ the District Lead Volunteer, who is appointed by the County Lead Volunteer on the advice of the County Appointments Advisory Committee, and - ๏ Elected: up to a maximum of six elected at the AGM. Since June 2021, a term of three years on a rolling three-year cycle such that two members stand down each year. A maximum of three terms of continuous service with eligibility for re-election after a three-year break. - ๏ Nominated: up to six nominated by the District Lead Volunteer annually and approved at the AGM. - ๏ Co-opted: up to six co-opted by the Trustee Board The District Council has set a quorum for any meeting of the Trustee Board of 40% of the current members to include the District Lead Volunteer (or nominated deputy) and the Chair or Vice-Chair (or their nominated deputy). The Trustee Board met three times during the year. The Trustee Board exists to support the District Lead Volunteer in meeting the responsibilities of the appointment and members are required to act collectively as charity trustees and in the best interest of its members to: - ๏ Comply with the POR. - ๏ Protect and maintain any property and equipment owned by and/or used by the District Council. 3 ## **Harpenden and Wheathampstead District Scout Council** - ๏ Manage the District Council finances. - ๏ Provide insurance for people, property and equipment. - ๏ Provide sufficient resources for Scouting to operate. This includes, but is not limited to, supporting recruitment, other adult support and fund raising. - ๏ Promote and support the development of Scouting in the local area. - ๏ Manage and implement the Safety Policy locally. - ๏ Ensure that a positive image of Scouting exists in the local community. - ๏ Appoint and manage the operation of any sub-Committees, including appointing Chairs to lead the sub-Committees. - ๏ Ensure that Young People are meaningfully involved in decision making at all levels within the District. - ๏ The opening, closure and amalgamation of Scout Groups, Explorer Scout Units, Scout Network and Active Support Units (ASU) in the District as necessary. - ๏ Supervising the administration of the Scout Groups, particularly in relation to finance and the trusteeship of property. The Trustee Board must also: - ๏ Appoint Administrators, Advisers and Co-opted members of the Trustee Board - ๏ Approve the Annual Report and Annual Accounts after their examination by the Independent Examiner. - ๏ Present the Annual Report and Annual Accounts to the District Council at the Annual General Meeting and file a copy with the County Executive Committee and The Charity Commission. - ๏ Maintain confidentiality with regard to appropriate Trustee Board business. ## **Objectives and activities** The Purpose, Method and Values of the District Council are the same as those 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 District Council and its constituent Scout Groups undertake a variety of activities to implement the Scout Method within the District. These are described in more detail under ‘Achievements and Performance’. The District Council owns freehold land and buildings at Southdown Road and Lower Luton Road – the headquarters of the 3[rd] and 4[th] Harpenden respectively. During the year a new storage facility was built. The District Council continues to provide a centralised purchasing service for badges, woggles and scarves. ## **Achievements and performance** _The results of the Census return for 2025 for the District and Units are set out below with youth numbers first and adult numbers (leaders, managers and helpers) in brackets:_ |**Explorer Units**|219 (21)|**Scout Groups**|941 (188)|Totals|1160 (209)| |---|---|---|---|---|---| _Numbers are slightly down on 2024 with 30 less young people, however we do have two more adults involved than in 2024._ The Gang Show continues to be our largest District event and we saw another 150 young people take part and over 2000 people watch the show over 6 performances. We are pleased to report that the District is in a very strong position in relation to the core three Safety, Safeguarding and First Aid training modules. 4 **Harpenden and Wheathampstead District Scout Council** ## **Public benefit statement** The purpose of Scouting is to contribute to the development of young people in achieving their full physical, intellectual, social and spiritual potential – as individuals, as responsible citizens and as members of their local, national and international communities. The method of achieving this is by providing an enjoyable and attractive scheme of progressive training, based on the Scout Promise and Law, and guided by adult leadership. This method involves young people working in partnership with adults; enjoying what they are doing; learning by doing; participating in varied and progressive activities; making choices for themselves; taking responsibility for their own actions; working in groups; taking increased responsibility for others; taking part in activities outdoors; sharing in prayer and worship; and making and living out their Scout Promise. The District Trustees have a duty to report on the District Council’s public benefit in the Annual Report. We have assessed our aims, objectives and activities and believe we have met The Charity Commission’s public benefit criteria for both the advancement of education and the advancement of citizenship or community development. The District Council complies with the two key principles set by The Charity Commission with regard to public benefit: 1. Identifiable benefit: The practice of Scouting and the application of the Scout method help young people develop towards their full potential. This benefit is directly linked to the purpose of Scouting. 2. Public benefit: Membership within the District is open to young people aged from 4-25; full membership is restricted to young people who are willing to make the Scout Promise. While The Scout Association charges a subscription to its members, the benefits of Scouting are not restricted by the ability to pay. Within the District, there are arrangements to waive subscriptions and other costs for those who cannot afford to pay; nationally there are funds available for uniform and activities so that young people are not excluded from activities by virtue of being unable to pay. Any private benefits of Scouting are incidental. ## **Financial position** In financial terms, the District Council’s income total income of £202,660 primarily relates to charitable activities £111,432 (see note 4) and other income £54,150 (Gang show & Income from Badges) (see note 5). Our expenditure of £186,798 primarily relates to the running of Scout and explorer activities £135,090 (see note 7), and the running of the Gang Show & Badges £47,270 and (see note 8) We received a generous donation of £25,000 from Carolyn Clifton in memory of the commitment to Scouting held by her father, John Clifton, and all the friendships and enjoyment it gave him. John was an active leader of the Wheathampstead & Kimpton VSU, a member of the District Executive and helped coordinate the District Scout Fellowship for many years. He was awarded the Silver Acorn in 2012. The donation has already been put to good use in supporting the construction of the new District Store Taking this into account, there was a net surplus of £15,862 for the District as a whole At the end of the year to 31 March 2025, the District Council held total funds as follows: There are no material restricted funds. 5 **Harpenden and Wheathampstead District Scout Council Reserves Policy** The Reserves Policy requires that sufficient unrestricted funds be available to: - (a) provide general District funds which can be used to assist with specific District and/or Scout Group projects enabling these projects to be undertaken at short notice if necessary, including in the event of a disaster to, for example, a Scout Group HQ; - (b) cover the eventuality that it is not possible to run the Gang Show or that its financial benefit is significantly reduced thereby losing the main source of District Council income; - (c) enable each of the various Explorer Scout Units of the District to provide a varied set of activities to its members without regular support from the general District funds; - (d) provide funds to assist Scouts to attend international Jamborees and other scouting activities; and - (e) provide sufficient funds to enable badges and similar items to be purchased including taking advantage of any favourable offers made by suppliers. ## Declaration The District Trustees declare that they have approved the District Trustees’ report above. Jonathan Finch ## **Jonathan Finch** Signed on behalf of the charity’s trustees on 22nd December 2025 6 **Harpenden and Wheathampstead District Scout Council** ## **Independent Examiner's report to the trustees of the Harpenden and Wheathampstead District Scout Council** I report on the accounts of the District Council for the year ended 31 March 2025, which are set out on pages 8 to 17. ## Respective responsibilities of trustees and examiner The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (“the Charities Act”) and that an independent examination is needed. It is my responsibility to: - examine the accounts under section 145 of the Charities Act; - to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the Charities Act; and - to state whether particular matters have come to my attention. ## Basis of independent examiner’s report My examination was carried out in accordance with the general Directions given by The Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts provide a "true and fair view" and the report is limited to those matters set out in the statement below. ## Independent examiner’s statement In connection with my examination, no matter has come to my attention: - (1) which gives me reasonable cause to believe that in any material respect the requirements: - to keep accounting records in accordance with section 130 of the Charities Act; and - to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act have not been met; or - (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Mark Grant ## Mark Grant 48 Granby Avenue Harpenden Herts. AL5 5QR 7 **Harpenden and Wheathampstead District Scout Council** ## **Statement of responsibilities of Trustees and Officers** The District Trustees and officers are required to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the District Council and of its income and expenditure for that year. In preparing those financial statements, the District Trustees and officers are required to: - select suitable accounting policies and then apply them consistently; - make judgements and estimates that are reasonable and prudent; - prepare financial statements on the going concern basis unless it is inappropriate to presume that the District Council will continue. The District Trustees and officers are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the District Council. They are also responsible for safeguarding the assets of the District Council and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. 8 **Harpenden and Wheathampstead District Scout Council** ## **Statement of Financial Activities - year to 31 March 2025** _The notes on pages 12 to 17 form part of these accounts_ 9 **Harpenden and Wheathampstead District Scout Council** ## **Balance sheet as at 31st March 2025** Approved by the Board of Trustees on 7th September 2025 and signed on its behalf by ## Louise Gordon Louise Gordon Trustee _The notes on pages 12 to 17 form part of these accounts_ 10 **Harpenden and Wheathampstead District Scout Council** ## _**Reconciliation of net income(expenditure) to net cash flow from operating activities for year to 31 March 2025**_ ## **Analysis of cash and cash equivalents for year to 31 March 2025** 11 **Harpenden and Wheathampstead District Scout Council** ## **Notes to Accounts year to 31 March 2025** ## 1 Basis of preparation These accounts have been prepared on the basis in accordance with: - Charities SORP ; - Financial Reporting Standard 102; and - The Charities Act 2011. The Harpenden & Wheathampstead District Scout Council is a public benefit entity. ## 2 Statement of accounting policies 1. District Council income is recognised when it becomes receivable. 2. Contributions by participants towards the cost of activities are carried forward until the activity has taken place. 3. Expenditure on District activities is recognised when it is incurred. 4. Expenditure in respect of activities that are organised nationally or internationally, for example Jamborees, is normally incurred over a number of years and is carried forward until the activity has taken place as are any participant contributions that are received. 5. Stocks are valued at the lower of cost or net realisable value. 6. Assets are depreciated annually by the straight-line method using the following annual rates: - Buildings - Brick construction 2%; - Buildings - Wooden construction 4%; - Buildings - Pre-cast concrete 4% - Freehold land for own use 0%; - Equipment and furniture 20% - Software 33%; - Motor vehicles 25%. Gang Show costumes are written off in the year of acquisition. Training, office and other equipment costing £250 or less is written off in the year of acquisition. The properties are independently valued at least every 10 years and in other years the Trustees consider whether there is a material change in value. The properties are held for the long term to support the activities of the Scouts and there is no intention to sell any of the properties. 7. Concessionary loans to Scout Groups and Explorer Scout Units within the District are provided on a repayable on demand basis. They are initially recognised and measured at the amount paid, with the carrying amount adjusted in subsequent years to reflect repayments and any accrued interest and adjusted if necessary for any impairment. 8. There are no material uncertainties related to events or conditions that cast significant doubt on the District Council’s ability to continue as a going concern. The District Council has ample funds and a reasonably consistent source of income from the annual Gang Show. In addition, under the POR, it has the option to impose an annual levy on the Scout Groups within the District to raise funds. The trustees have decided that, at present, there is no need to exercise this option. 9. The District Council relies on volunteers for everything that it does. The roles involved are wide-ranging, covering general governance, administration, uniformed leaders in District roles such as the District Lead Volunteer,Leaders of Explorer Scout Units and a large number of people to help run the main activities undertaken by the District. 12 ## **Harpenden and Wheathampstead District Scout Council** 10. The District Council has very modest support costs. These are general administration costs that are closely related to the organisation of scouting within the District and are therefore included in their entirety under expenditure on charitable activities. Similarly, governance costs are nominal because trustee meetings do not incur any costs, nor are costs incurred on the preparation of the statutory accounts, internal audit or external examination. The costs, if any, relating to the Annual General Meeting are disclosed. 11. There are no material uncertainties about the charity’s ability to continue. 12. Apart from estimates of various items of future expenditure, the main judgements that have the most significant effect on the amounts recognised in the accounts are the estimated values of the properties owned and used by the District Council and the rates of depreciation applied thereto. 13. Apart from the valuation of properties, the Trustee Board is not aware of any key sources of estimation that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next reporting period. ## **3 Donations, subscriptions and legacies** The Explorer Scout Units within the District charge a membership subscription part of which is subject to a county and national levy. The remainder of the subscription is retained by the Unit. Under the POR, the District Council is entitled to collect a levy on all membership subscriptions within the District but has not taken up this option. ## **4 Charitable activities income** The District and the Explorer Scout Units stage multiple scouting related activities throughout the year in furtherance of the purpose and method of The Scout Association. The District Council acts as a coordinator for, and in some cases organiser of, a range of district, national and international scouting events. Examples of these are a Beavers fun day, local Cub Scout football competition, District Cub camp, and the Jamboree. The Explorer Scout Units are involved in a range of activities including evening activities, weekends camps and outdoor competitions such as Peak Assault and the Southern Challenge, as well as expeditions to venues in the UK and overseas. There is normally a contribution made by those attending towards the cost of these activities. The District Council owns two freehold premises which are let at a peppercorn rent to two Scout Groups within the District. ## **5 Other trading activities income** The District puts on a Gangshow and also sell badges to the units 13 **Harpenden and Wheathampstead District Scout Council** ## **6 Cash & Cash equivalents** The district holds £55,000 in a higher interest account and gets a small amount of interest on the CAF bank balances ## **7 Charitable activities expenditure** The District Council periodically makes grants to Scout Groups within the District to assist with issues such as hut repairs or improvements. It also acts as a coordinator for, and in some cases organiser of, a range of district, national and international scouting events. It organises the annual St George’s Day parade when all units and groups in the district usually parade through the town and hold a service. The Explorer Scout Units in the Harpenden District organise a range of evening, weekend and annual events for themselves. An annual feature for several of the Units is an ‘expedition’ often for two weeks to an outdoors venue abroad or in the UK. Each of the Units makes a contribution towards the cost of running the premises they use as their ‘headquarters’. ## **8 Other trading activities** Cost of the gang show and badge stock ## **9 Donations and legacies** £1,118 was donated to Lochearnhead by an explorer unit. ## **10 Restricted Funds** There are no material restricted funds ## **11 Stock** District holds a stock of badges for sale to the groups ## **12 Debtors** A number of years ago, the District Council provided funds to help the 10[th] Harpenden Scout Group construct its hut. In consideration for this, the District Council has the use of a part of the building as a Gang Show costume store. The funds provided are being treated as prepaid long-term rental of the store and are being written off at 2% per annum against Gang Show income. 14 **Harpenden and Wheathampstead District Scout Council** ## **13 Liabilities due within one year** ## **14 Trustee payments** The trustees receive no remuneration for their services. Reimbursement for charity related expenses, amounted to £7,357. £3,905 related to refunding expenses for explorer events and £3,452 related to the equipment store. ## **Independent Examiner remuneration** This amounted to £0 in 2025 (2024: £0). ## **15. Analysis of assets between funds** 15 **Harpenden and Wheathampstead District Scout Council** ## **16 Fixed assets for own use** 16 Harpenden èrhd Wheathampstead Diththscout c(Ma￿l Scouts 17 Property Revaluation Depieciation at 31st March Revaluation Property Net Book Value 315t March 2025 575.970 2025 Lower Luton Road Land 20.000 555.970 Lower Luton Road Buildings 44.500 24.920 19.580 595,550 398.240 Lower Luton Road South Dobvn Road Land South Dobyn Road Building South t)own Road Total Buildin 24.920 555.970 358.240 40.000 22.000 62.000 126.500 22.000 358,2*10 914.210 398,240 993.790 46.920 ent store 33.395 159.895 2,759 49.679 30,636 1.024,426 Total 914.210