## **Trustees’ Annual Report**
For the period 1[st] January 2025 – 31[st] December 2025
## **Hemel Hempstead District Scout Council**
**Registered Charity Number** 302536
**The Scout Association registration number** 12207
## **Charity’s principle address**
Scout HQ, Gravel Lane, Hemel Hempstead, HP1 1SB
## **Website**
www.hemel-scouts.co.uk
## **Email address**
admin@hemel-scouts.co.uk
**Telephone number** 07362 595601
## **District Chair’s Report**
Be Prepared
Short, simple and I think it still works today though we may struggle to keep up with whatever the latest official tag line might be.
In fact, I’d go as far to say that it is essential to ‘Be Prepared’ for something new to come along any minute as Scouting continues to change to keep up to date for the youth of today and the world in which they live.
If you are already a leader or help to provide Scouting in Hemel Hempstead then I offer you my thanks, gratitude and appreciation for providing so much for so many young people in Hemel Hempstead.
If you are not then I commend this report to you and ask that you at least learn from it the great power that Scouting is today and how it is making our community a better place and that you share that fact with others you may meet.
Keith Gower
Chair of Trustees
## **District Lead Volunteer’s Report**
## **Overview**
From weekly section meetings to major district events, from volunteer recruitment to award celebrations, our District has continued to deliver high quality, inclusive Scouting to hundreds of young people.
Our volunteers have once again demonstrated extraordinary commitment, creativity, and care. Their work ensures that Scouting remains a place where young people can develop skills for life, build friendships, and contribute positively to their community.
## **Membership**
Across the District overall we have seen a decline of 40 young people, which represents a drop of 2.7%. There has been a drop in Squirrels, Cubs and Scouts but a growth in Beavers and Explorers. Volunteer recruitment remains a priority in all areas of the district.
## **Programme Delivery**
Throughout the year, Groups have delivered engaging, adventurous, and inclusive programmes. Highlights include:
- Weekly meetings offering a wide range of skills based activities, from pioneering and first aid to environmental projects and community service.
- Increased outdoor activity across all sections, with many Groups making excellent use of local green spaces.
- A strong focus on youth shaped Scouting, with young people contributing ideas, planning activities, and taking on leadership roles.
- Continued emphasis on safety, safeguarding, and inclusivity, ensuring that every young person feels welcome and supported.
## **District Events and Activities**
The district calendar was full and varied, with events that brought Groups together and showcased the best of Scouting from both district and Group events
- Camps for Cubs, Scouts, and Explorers, each offering a mix of adventure, teamwork, and skill building.
- Lochearnhead, a fun filled 2 weeks at the beautiful Lochearnhead Station.
- St George’s Day at Phasels Wood, well attended.
- District competitions, including cooking, pioneering, and hikes.
- Training sessions for leaders and young people.
- Community engagement, with Groups participating in local events, environmental clean ups, and charity initiatives.
## **Volunteer Support and Development**
Supporting our adult volunteers remains an important role within the district.
- Encouraged and facilitated training, with many volunteers completing modules and gaining permits.
- Strengthened communication across Groups through regular updates and meetings.
- Celebrated volunteer achievements through local recognition
- Our volunteers continue to give countless hours to ensure young people have the best possible Scouting experience. Their dedication is the backbone of our District.
## **Awards and Recognitions**
This year we were proud to celebrate a number of adult volunteers who received national awards for their outstanding service:
Chief Scout’s Commendation for Good Service
- Simon Shelley
- Louise Wright
Award for Merit
- Jane Harding
- Michelle Woodall
Silver Acorn
- Pete West
- Graham Drabble
- Russ Dyble
These awards reflect years of commitment, leadership, and service to young people. We congratulate each recipient and thank them for their exceptional contributions.
## **Governance and Compliance**
The district has continued to meet all governance and safety requirements, including:
- Ensuring compliance with safeguarding and safety policies.
- Supporting Groups with trustee responsibilities and Group AGMs.
- Maintaining accurate records for training, permits, and nights away notifications.
- Strengthening communication between District Team, Group Scout Leaders, and Trustees.
## **Gone Home**
This year we sadly said farewell to two stalwarts of our Scouting community, Steve Harris and Pete West. Both dedicated many years of service to young people in Hemel Hempstead, giving freely of their time, skills, and friendship. Their commitment, humour, and unwavering belief in the value of Scouting enriched the lives of countless young people and volunteers.
Steve and Pete will be sorely missed across the district. Their legacy lives on in the memories they created, the leaders they inspired, and the young people whose lives they helped shape. We remain deeply grateful for all they contributed to Scouting.
## **Closing Remarks**
I would like to express my heartfelt thanks to every volunteer, helper, parent, trustee, and supporter across the district. Your time, energy, and passion ensure that Scouting continues to thrive in Hemel Hempstead.
To our young people: thank you for your enthusiasm, your ideas, and your willingness to try new things. You are the reason we do what we do.
Together, we continue to make a real difference.
Margaret Griffiths
District Lead Volunteer
Hemel Hempstead Scouts
## **Trustees**
_Hemel Hempstead District Scout Council is a Trust established under the Policy, Organisation and Rules of The Scout Association._
_Trustees are appointed in accordance with the Policy, Organisation and Rules._
**Hon. President** The Mayor of Dacorum **Hon. Vice-Presidents** Mr Michael Watson
Mrs Sheila Neep
**Trustees elected at AGM on 21st May 2025** Name Role Term of office Mr Keith Gower Chairman 3 years (to May 2027) Mrs Margaret Griffiths District Lead Volunteer Ex-officio Mr Russell Dyble Treasurer 3 years (to May 2027) Mr Simon Fancourt Elected member 2 years (to May 2026) Mr Richard Haynes Elected member 3 years (to May 2027) Miss Bonnie Mander District Youth Lead Ex-officio Mr Stephen McDonnell District Youth Lead Ex-officio **Trustees appointed onto the trustee board during the year** Mr Thomas Rumble Appointed member 11[th] September (to May 2028) **Bankers** Lloyds Bank Lloyds, Barclays & HSBC Chesham Hemel Hempstead Bucks Herts
_The Trustees confirm that during 2025 there were no serious incidents or matters which needed to be reported to the Charity Commission._
Signed for the Trustees
Keith Gower Chair of Trustee Board
20[th] May 2026
## **Structure, governance and management**
## **Type of governing document**
The Group's/District's/Area's/County's (delete as appropriate) governing documents are those of the The Scout Association. They consist of a Royal Charter, which in turn gives authority to the Bye Laws of the Association and The Policy, Organisation and Rules of The Scout Association.
## **How the charity is constituted**
The District is a trust established under its rules which are common to all Scouts. This document is known as Policy, Organisation & Rules (POR) and can be found at: www.scouts.org.uk/por.
## **Trustee selection methods**
The Trustees are appointed in accordance with POR.
## **Additional governance issues**
The District is managed by the Trustee Board, the members of which are the ‘Charity Trustees’ of the Scout District which is an educational charity. As charity trustees they are responsible for complying with legislation applicable to charities. This includes the registration, keeping proper accounts and making returns to the Charity Commission as appropriate.
The Trustee Board consists of the Chair, Treasurer and 4 Trustees (including the District Lead Volunteer as an ex-officio member) and meets every approximately 2 months.
Members of the Trustee Board complete “Being a Scouts Trustee” learning within the first 6 months of joining the Board.
This District Trustee Board exists to 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 the organisation's policies and rules. Their support helps other volunteers run high-quality and safe programmes that gives young people skills for life."
## **Risk and Internal Control**
The Trustee Board has identified the major risks to which they believe the District is exposed, these have been reviewed and systems have been established to mitigate against them. The main areas of concern that have been identified are:
## Damage to the building, property and equipment.
The District would request the use of buildings, property and equipment from neighbouring organisations such as the church, community centre and other Scout Groups. Similar reciprocal arrangements exist with these organisations. The District has sufficient buildings and contents insurance in place to mitigate against permanent loss.
## Injury to leaders, helpers, supporters and members.
The Group through the capitation fees contributes to the Scout Associations national accident insurance policy. Risk Assessments are undertaken before all activities.
## Reduced income from fund raising.
The Distrct is primarily reliant upon income from subscriptions and fundraising. The does also hold a reserve to ensure the continuity of activities should there be a major reduction in income. The Board could raise the value of subscriptions to increase the income to the group on an ongoing basis, either temporarily or permanently.
## Reduction or loss of leaders.
The District is totally reliant upon volunteers to run and administer the activities of the group. If there was a reduction in the number of leaders to an unacceptable level in a particular section or the group as a whole then there would have to be a contraction, consolidation or closure of a section. In the worst case scenario the complete closure of the Group.
## Reduction or loss of members.
The District directly provides activities for all members aged 14 to 25. If there was a reduction in membership in a particular section then there would have to be a contraction, consolidation or closure of a section.
## - Material mis management or loss
The group has in place systems of internal controls that are designed to provide reasonable assurance against material mismanagement or loss, these include 2 signatories for all payments and a comprehensive insurance policies to ensure that insurable risks are covered.
## **Buildings & Contents Insurance**
The buildings and contents are insured through Unity Insurance – details of which are obtainable via the District treasurer.
## **Public Liability Insurance**
The Scout Association arranges a Legal Liability Policy for claims by third parties, alleging legal liability arising out of loss, injury or damage occurring during any authorised Scout activity.
A copy of the certificate and further details are available from the link below: - - - https://www.unityinsuranceservices.co.uk/scout insurance/public liability insurance
## **Employers Liability Insurance**
The district does not directly employ staff, so does not hold an Employer Liability policy.
## **Objectives and activities**
## **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.
## **The Scout Method**
Scouting takes place when young people, 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
- share in spiritual reflection
- take responsibility and make choices
- undertake new and challenging activities
- make and live by their Promise.
## **Public benefit statement**
The District meets the Charity Commission's public benefit criteria under both the advancement of education and the advancement of citizenship or community development headings.
## **Financial Review**
## **Reserves Policy**
The District's policy on reserves is to hold sufficient resources to continue the charitable activities of the group should income and fundraising activities fall short. The District Trustee Board considers that the group should hold a sum of circa £25,000 in liquid funds – either in the current account or short term, easy access savings accounts.
All funds are held in mainstream banks or building societies.
The Trustee Board regularly monitors the levels of bank balances and the interest rates received to ensure we obtain 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 Trustee Board considers the cash flow requirements and a rolling programme of fixed term investments are made to ensure fund become available every few months to reinvest or bring back in the current account if required.
The table below sets out the various “Designated Funds” which have been discussed and agreed by the District Trustee Board from time to time.
For each named reserve fund:
- “Policy Maximum” represents the highest amount which the trustees considers reasonable.
- “Policy Minimum” represents the lowest amount which the trustees considers safe.
In the course of District business, steps should be agreed and taken to keep the reserve levels within the stated limits. The figures in the table below are reviewed each Autumn as part of the budget-setting process.
_**Note**_ that the “Current Balance” and “Unallocated funds” are not under the direct control of the Trustee Board, but are the consequences of ongoing business. These figures do not appear in this document but the cells are provided in the table to facilitate regular financial reporting.
|**Designated Funds**|**Policy**
**Maximum**|**Policy**
**Minimum**|**Current**
**Balance**|
|---|---|---|---|
|General District Reserve|£10,000|£4,000|£10,000|
|International Activities and Jamboree reserve|£10,000|£5,000|£10,000|
|District Scout Shop development reserve|£3,000|£2,000|£3,000|
|District Headquarters maintenance reserve|£20,000|£10,000|£20,000|
|Adventure Fund reserve|£10,000|£4,000|£10,000|
|Unallocated funds||||
|Operating Balance|£10,000|||
## **Receipts & Payments**
## **Hemel Hempstead District Scout Council For the year ended 31 December 2025 Cash Basis**
|**Receipts & Payments**
**Hemel Hempstead District Scout Council**
**For the year ended 31 December 2025**
**Cash Basis**|**Receipts & Payments**
**Hemel Hempstead District Scout Council**
**For the year ended 31 December 2025**
**Cash Basis**|
|---|---|
|**2025**
**2024**
**2023**||
|**INCOME**||
||**Membership Subscriptions**|
||District Levy
10,262.00
9,587.00
8,900.00|
||**Total Membership Subscriptions**
**10,262.00**
**9,587.00**
**8,900.00**
**Other Income**|
||LEGACY - Steve Harris donations
765.94
-
-|
||Net income from County/HQ subscription (rebate paid in 2026)
479.00
-
-|
||**Total Other Income**
**1,244.94**
**-**
**-**
**Scout Shop**|
||Shop Sales
3,023.80
1,685.55
9,663.50|
||Uniform sales (Scout Shop)
5,184.80
7,417.94
6,883.04|
||Badge Sales (Scout Shop)
4,415.06
3,847.39
64.00|
||Shop Sales - TBC
430.00
-
-|
||**Total Scout Shop**
**13,053.66**
**12,950.88**
**16,610.54**
**Investment Income Received**|
||Interest received (General)
2,455.33
3,976.23
2,406.68|
||**Total Investment Income Received**
**2,455.33**
**3,976.23**
**2,406.68**
**Fundraising, Donations and Grants**|
||Fundraising income
20.28
811.15
-|
||Gift Aid
3,746.11
-
2,384.65|
||Donations
180.00
570.00
500.00|
||**Total Fundraising, Donations and Grants**
**3,946.39**
**1,381.15**
**2,884.65**
**Premises Income**|
||Hall Hire Income
14,678.00
13,758.00
12,638.01|
||**Total Premises Income**
**14,678.00**
**13,758.00**
**12,638.01**
**Minibus Income**|
||Minibus hire
1,760.00
2,360.00
2,850.00|
||Minibus - other income (fuel charges etc)
(968.28)
221.37
70.00|
||**Total Minibus Income**
**791.72**
**2,581.37**
**2,920.00**
**Explorer Scout Income**|
||Interest received (HHEX)
-
276.88
-|
||Donations & misc income (HHEX)
298.00
100.00
100.00|
||County Christmas meal income
-
615.00
-|
||HHEX District activities income
3,069.48
2,250.00
1,738.00|
||HHEXmas camp income
1,940.00
1,645.00
1,350.00|
||Green Beret income
60.00
95.00
-|
||Lottery commission (RM)
33.80
33.67
-|
||Monopoly Run income
525.00
50.00
10.50|
Receipts & Payments (Annual Report) Hemel Hempstead District Scout Council
14 May 2026 Page 1 of 5
Receipts & Payments
||**2025**
**2024**
**2023**|
|---|---|
|||
||Nimrod income
65.00
65.00
100.00|
||Subs
13,282.00
12,600.00
10,284.00|
||Summer Solstice income
400.00
-
280.00|
||Peak Assault income
1,625.00
150.00
475.00|
||Scarves, books & clothing income
33.00
-
6.50|
||**Total Explorer Scout Income**
**21,331.28**
**17,880.55**
**14,344.00**
**Duke of Edinburgh Income**|
||DofE - Fees from participants
4,507.00
6,492.00
3,683.00|
||**Total Duke of Edinburgh Income**
**4,507.00**
**6,492.00**
**3,683.00**
**District Events Income**|
||Received from event participant
63,444.22
62,666.44
78,316.95|
||EVENT - camp bank income
-
1,083.99
-|
||EVENT - extras income
2,141.30
70.00
6,233.00|
||EVENT - Fundraising income
16.25
662.91
-|
||**Total District Events Income**
**65,601.77**
**64,483.34**
**84,549.95**|
||DofE fees from participants (Canoeing)
750.00
-
-|
|**Total INCOME**
**138,622.09**
**133,090.52**
**148,936.83**
**EXPENDITURE**||
||**Operational Budget - district responsibilities**|
||Communications (website, postage etc)
(415.00)
(593.83)
(681.40)|
||Young Leader training
(45.50)
(443.96)
(340.70)|
||Telephone contract
(243.44)
(279.40)
(182.84)|
||Music/Film blanket licence
(326.66)
-
-|
||Promotional Materials
(772.60)
(696.00)
(396.00)|
||District Administrator
(6,327.21)
(5,995.33)
(1,456.38)|
||District Team expenses
(173.60)
-
-|
||Leader Meetings / BBQ
(267.82)
(100.00)
(320.55)|
||Additional Training
(910.00)
-
-|
||GENERAL - Previous year's surplus rebate
(3,487.50)
-
-|
||**Total Operational Budget - district responsibilities**
**(12,969.33)**
**(8,108.52)**
**(3,377.87)**
**District Events(funded from District Levy)**|
||Awards evening
(430.69)
(358.35)
(255.60)|
||Swimming Gala
(836.74)
(677.62)
(606.46)|
||**Total District Events (funded from District Levy)**
**(1,267.43)**
**(1,035.97)**
**(862.06)**
**Explorer Scout Expenditure**|
||Badges expenditure
(65.00)
-
-|
||Scarves, books & clothing expenditure
(558.50)
-
-|
||Annual membership fee
(8,087.65)
(6,069.00)
(4,218.00)|
||Badges
(44.40)
(251.54)
(125.99)|
||Communication - SMS
(69.00)
(43.00)
(41.46)|
||County Christmas meal expenditure
-
(465.00)
-|
||Equipment expense
(1,649.23)
(1,558.92)
(818.09)|
Receipts & Payments (Annual Report) Hemel Hempstead District Scout Council
14 May 2026 Page 2 of 5
Receipts & Payments
||**2025**
**2024**
**2023**|
|---|---|
|||
||Green Beret expenditure
(69.08)
-
-|
||HHEX District activities expenditure
(7,751.87)
(4,221.56)
(4,832.26)|
||HHEX Partnership - 1st LG
(1,200.00)
(1,200.00)
(1,200.00)|
||HHEX Partnership - PWAC
(625.00)
(625.00)
(725.00)|
||HHEXmas camp expenditure
(1,365.13)
(995.38)
(1,006.51)|
||Monopoly Run expenditure
(425.00)
-
(210.00)|
||Nimrod expenditure
(42.50)
-
-|
||OSM fees (Events)
(308.92)
(185.13)
(123.42)|
||OSM fees (Subs)
(576.68)
(485.90)
(321.71)|
||Peak Assault expenditure
(2,275.90)
(250.47)
(670.00)|
||Scarves, clothing
-
(311.20)
(427.43)|
||Stationery, admin & postage
-
(9.00)
(25.50)|
||Summer Solstice expenditure
(177.50)
-
(145.00)|
||**Total Explorer Scout Expenditure**
**(25,291.36)**
**(16,671.10)**
**(14,890.37)**
**Scout Network expenditure**|
||Scout Network expenditure
77.00
-
70.22|
||**Total Scout Network expenditure**
**77.00**
**-**
**70.22**
**Minibus Expenditure**|
||Minibus expenses
(792.62)
(3,366.88)
(1,715.84)|
||**Total Minibus Expenditure**
**(792.62)**
**(3,366.88)**
**(1,715.84)**
**Premises Expenditure**|
||Buildings & Contents Insurance
(1,521.50)
(1,921.28)
-|
||Cleaning
-
(125.00)
-|
||Compliance (fire safety, asbestos, safety certs)
(1,286.27)
(1,829.98)
-|
||Electricity
(4,874.20)
(6,563.83)
(2,062.39)|
||Garden maintenance
(1,793.00)
(2,470.00)
(6,000.00)|
||Ground rent
(250.00)
(500.00)
-|
||Insurance
(124.56)
(126.80)
(2,466.73)|
||Internet
(455.78)
(68.65)
(226.68)|
||Maintenance & Repairs
(359.98)
(6,458.50)
(2,240.92)|
||Upgrades to HQs
(6,080.40)
(9,288.00)
(1,248.00)|
||Water rates/bill
(799.25)
(962.33)
(1,196.58)|
||Legal & Accountancy Costs
-
(32.39)
(1,076.00)|
||**Total Premises Expenditure**
**(17,544.94)**
**(30,346.76)**
**(16,517.30)**
**Scout Shop Expenditure**|
||Uniform stock Purchase (Scout Shop)
(6,073.68)
(6,282.87)
(5,940.05)|
||Badge stock Purchase (Scout Shop)
(3,229.66)
(4,546.02)
(5,293.40)|
||Delivery charge (Scout Shops wholesale)
(195.00)
(222.00)
(180.00)|
||Bank fees (scout shop)
(35.97)
-
-|
||SHOP - admin expenses
-
-
(22.94)|
||SumUp fees
(118.24)
(115.08)
(117.19)|
||Insurance - Scout Shop
(62.83)
(71.92)
(68.97)|
Receipts & Payments (Annual Report) Hemel Hempstead District Scout Council
14 May 2026 Page 3 of 5
Receipts & Payments
||**2025**
**2024**
**2023**|
|---|---|
|||
||Rent - scout shop
(100.00)
(100.00)
(100.00)|
||**Total Scout Shop Expenditure**
**(9,815.38)**
**(11,337.89)**
**(11,722.55)**
**Administrative Costs**|
||Community Action Dacorum membership
(40.00)
(40.00)
(40.00)|
||Lottery Licence (from DBC)
(20.00)
(20.00)
(20.00)|
||Thank you gifts
-
-
(128.74)|
||Training expenses
(650.00)
(100.00)
(140.00)|
||Xero Subscription
(428.76)
(334.08)
(310.56)|
||**Total Administrative Costs**
**(1,138.76)**
**(494.08)**
**(639.30)**
**Duke of Edinburgh payments**|
||DofE equipment
-
(183.80)
-|
||Programme expenditure - DofE Silver/Gold Walking
(75.00)
-
-|
||OSM fees - DofE Canoeing
(9.47)
-
-|
||OSM fees (DofE)
(70.06)
(70.77)
(43.66)|
||Programme expenditure (DofE)
(3,075.52)
(5,327.16)
(4,048.26)|
||**Total Duke of Edinburgh payments**
**(3,230.05)**
**(5,581.73)**
**(4,091.92)**
**District Eventspayments**|
||EVENT - bank transaction fees
(172.17)
(92.35)
(290.73)|
||EVENT - camp bank expenditure
-
(1,011.43)
-|
||EVENT - Fundraising expenditure
-
(373.71)
-|
||Event cost - activities
(15,306.61)
(20,463.86)
(20,761.03)|
||Event cost - camp fees & venue hire
(13,458.00)
(11,789.63)
(36,475.73)|
||Event cost - catering
(10,438.68)
(9,492.62)
(4,909.31)|
||Event cost - clothing/badges
(4,709.05)
(3,236.92)
(4,966.97)|
||EVENT COST - equipment hire/purchase
(3,477.24)
(4,668.52)
(2,272.53)|
||EVENT COST - insurance
(114.00)
(131.56)
(1,805.50)|
||Event cost - Transport
(7,274.78)
(20,205.28)
(4,937.82)|
||Membership of BLYM
-
-
(150.00)|
||EVENT COST - Eating out
(5,132.11)
-
-|
||Payment fees (Stripe & Paypal)
(4.08)
-
-|
||**Total District Events payments**
**(60,086.72)**
**(71,465.88)**
**(76,569.62)**|
||**Total EXPENDITURE**
**132,213.59**
**148,408.81**
**130,457.05**|
|**TOTAL NET RECEIPTS/(PAYMENTS)**
**6,408.50**
**(15,318.29)**
**18,479.78**
**Movement in Non-Monetary Assets**||
|Shop Stock Increase/(Decrease) in year
(57.65)
1,531.37
-||
|Impairment of Fittings - Scout Shop
-
(1,166.60)
-||
|Depreciation of Minibus
(726.22)
(968.29)
-||
|Impairment of Scouting Equipment
-
(18,241.39)
-||
|Adjustment to allow for change in accounting practice between 2023 and 2024
-
(1,703.98)
524.78||
|Miscellaneous Expense (Associated with adjustment to allow for change in accounting
practice between 2023 and 2024)
-
(759.86)
1,782.92||
|**Total Movement in Non-Monetary Assets**
**(783.87)**
**(21,308.75)**
**2,307.70**||
Receipts & Payments (Annual Report) Hemel Hempstead District Scout Council
14 May 2026 Page 4 of 5
Receipts & Payments
||**2025**|**2024**|**2023**|
|---|---|---|---|
|||||
|**TOTAL MOVEMENT MONETARY & NON-MONETARY IN YEAR**|**5,624.63**|**(36,627.04)**|**20,787.48**|
Receipts & Payments (Annual Report) Hemel Hempstead District Scout Council
14 May 2026 Page 5 of 5
## **Statement of Assets & Liabilities**
## **Hemel Hempstead District Scout Council As at 31 December 2025 Cash Basis**
|**Statement of Assets & Liabilities**
**Hemel Hempstead District Scout Council**
**As at 31 December 2025**
**Cash Basis**|**Statement of Assets & Liabilities**
**Hemel Hempstead District Scout Council**
**As at 31 December 2025**
**Cash Basis**|**Statement of Assets & Liabilities**
**Hemel Hempstead District Scout Council**
**As at 31 December 2025**
**Cash Basis**|
|---|---|---|
|**31 DEC 2025**
**31 DEC 2024**|||
|**Current Assets**|||
||**MONETARY ASSETS(Cash, Bank and Similar Funds)**||
|||**Bank Current Account(s)**|
|||Bushcraft Bank Account (Barclays) - 13848191
5,167.81
4,694.65|
|||HHDS Current Account (Lloyds) - 00552928
7,954.08
37,305.48|
|||HHDS International (Lloyds) - 26142468
1,678.00
1,559.44|
|||HHEX (Lloyds) - 00156984
14,613.22
13,101.14|
|||Scout Network (Lloyds) - 02974517
1,003.97
1,016.65|
|||Scout Shop (Lloyds) - 02856999
9,206.80
5,846.81|
|||Water Activities (Lloyds Bank) - 01143786
3,847.36
3,344.69|
|||HHEX 95 day notice Investment account
10,276.88
10,276.88|
|||Lloyds 95 day notice savings account (S21743025-378)
37,186.89
-|
|||Lloyds instant access savings (60756060)
20,128.86
-|
|||**Total Bank Current Account(s)**
**111,063.87**
**77,145.74**
**National Savings Accounts**|
|||National Savings
2.00
2.00|
|||**Total National Savings Accounts**
**2.00**
**2.00**
**Hampshire Trust Bank Deposit**|
|||Hampshire Trust Bank - Fixed Term Saving 4.22% SME Fixed 1 Year - matures 29/04/2026
60,021.11
-|
|||Hampshire Trust Bank (Easy Access)
-
61,214.31|
|||HTB - 1 Year Business Loyalty Bond Issue 10 (4.25%) - matures 11/4/25
-
26,316.93|
|||**Total Hampshire Trust Bank Deposit**
**60,021.11**
**87,531.24**
**Cash in hand**|
|||Petty Cash - Scout Shop
60.50
60.00|
|||**Total Cash in hand**
**60.50**
**60.00**|
||**Total MONETARY ASSETS (Cash, Bank and Similar Funds)**
**171,147.48**
**164,738.98**
**Non-monetary Assets(for the Charity's own use)**||
||Shop Stock
9,068.35
9,126.00||
||Fittings - Scout Shop
500.00
500.00||
||Scouting equipment, furniture etc
15,000.00
15,000.00||
||Explorer Minibus
2,178.66
2,904.88||
||**Total Non-monetary Assets (for the Charity's own use)**
**26,747.01**
**27,530.88**||
|**Total Current Assets**
**197,894.49**
**192,269.86**
**Creditors: amounts falling due withinone year**|||
|Minibus security deposits
(250.00)
(250.00)|||
|**Total Creditors: amounts falling due within one year**
**(250.00)**
**(250.00)**|||
14 May 2026 Page 1 of 2
Balance Sheet v2 Hemel Hempstead District Scout Council
Statement of Assets & Liabilities
||**31 DEC 2025**|**31 DEC 2024**|
|---|---|---|
||||
|**Net Current Assets (Liabilities)**|**198,144.49**|**192,519.86**|
|**Total Assets less Current Liabilities**|**198,144.49**|**192,519.86**|
|**Net Assets**|**198,144.49**|**192,519.86**|
|**Capital and Reserves**|||
|Current Year Earnings|5,624.63|(36,627.04)|
|Retained Earnings|192,519.86|229,146.90|
|**Total Capital and Reserves**|**198,144.49**|**192,519.86**|
14 May 2026 Page 2 of 2
Balance Sheet v2 Hemel Hempstead District Scout Council
## **Notes to the Accounts** .
1. Receipts and payments for district events include events which span two or more financial years, so cannot be used to draw any conclusions about the financial success of the district’s programme. Reports on individual events can be produced by the district treasurer on request and are monitored by the treasurer and trustee board.
2. A figure of £479.00 is showing as “other income” as is the difference between the County levy and HQ levy collected from groups and paid to Herts/UK – the balance is to be rebated to Scout Groups pro-rata but this transaction was made in 2026.
From September 2026, The Scout Association’s “Policy, Organisation and Rules” will be amended to require districts to show the funds collected for County and HQ levies as income, rather than just show the net figure (collecting as an agent). This means that there will be a signifncant increase in income and expenditure in next year’s account, though the net position will be broadly the same.
3. There were no outstanding Scout Shop invoices at the end of 2025.
4. The Scout Shop holds a petty cash of £65.
5. The Scout Shop total income in 2025 were very consistent with 2024 however the expenditure was less, leading to a surplus of £3,273.75. Some of this surplus is the result of the timing of income from invoices raised in 2024 being paid in 2025.
6. Excluding upgrades to the two HQs, the buildings provided a surplus of £3,213.46, mainly due to additional hire income and a reduction of 25% in electricity costs.
7. At the end of 2025, a sum of £765.94 had been received as donations in memory of Steve Harris. This figure was slightly increased with further donations in 2026 and then paid to Hertfordshire Scouts towards the fees of the five participants from the district to the 2027 World Scout Jamboree in accordance with Steve’s wishes.
8. A sum of £6,080.40 was spent on upgrades to the Boxmoor HQ from the £25,000 budget by the trustees agreed in 2024. The spend in 2025 included £5,595.60 on new doors and installing a master key system to better control access to the building. A further £484.80 was spent on a Go-pak storage rack for safer storage of tables and benches.
The balance of the initial £25,000 budget will be spent in 2026 upgrading the kitchen, female WC and upgrading/re-modelling the male WC to remove the urinals and replace with an additional cubicle.
9. Significant assets owned by the district are estimated be worth:
- a. Minibus - £ 2,178.66
- The depreciation is calculating on a reducing balance basis at 25% per year.
- b. Shop Stock – £9,183.65– a stock take is taken every December.
- c. Shop fittings – £500 – this has been re-valued and reduced from 2023.
- d. Furniture in both District HQs - £5,000
- e. Scouting equipment (inc Explorer Scouts & Scout Network) - £10,000 The figure has been reduced significantly from 2023 following a clear-out of old equipment from the Warners End HQ. A full stock-take will be conducted in 2026.
10. A sum of £3,746.11 was received from HMRC as a result of a Gift Aid claim by the Explorer Scout section. This represents two years worth of claim as the current practice is to claim every other year. A request has been made by the trustees to the Explorer Scout team to amend this to claim annually.
11. The District has the beneficial interest of land/buildings as follows:
- a. Boxmoor HQ, Woodland Close – beneficial interest in freehold land and building transferred from 3[rd] Boxmoor Scout Group in 2007. Currently there is no value recorded for this in the accounts. Work will be undertaken in 2026 to ensure these are properly valued and recorded in the accounts now that the beneficial interest has been transferred to the District.
- b. Warners End HQ, Gravel Lane – beneficial interest in building transferred from 1[st] Warners End Scout Group in 2015. The building is erected on land leased from Dacorum Borough Council (DBC).
- The building is deemed to have no value as we are obliged to remove it were the lease to be ended by either ourselves or DBC.
12. A figure of £3,487.50 was calculated as the difference between the income from the district levy collected in 2023 & 2024 and the spend on various lines in the budget in 2023 & 2024.
This figure was repaid to Scout Groups and the Explorer Scouts pro-rata based on the number of youth members declared on the 2023 and 2024 census.
13. The district has accounts with Stripe, Paypal and SumUp for handling card payments for activities and the Scout Shop – these are treated as bank accounts for the purposes of these documents.
14. In 2025, Lloyds Bank wrote to us to say that all bank accounts would now be subject to fees based on the volume and sum of transactions, this has led to a small increase in costs which has been accounted for in our 2026 budgets.
## **Independent Examiner’s Report to the Trustees of the Hemel Hempstead District Scout Council**
I report on the accounts of the District Scout Council for the year to 31[st] December 2025 which are set out above.
## **Respective Responsibilities of Trustees and Examiner**
The District’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 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 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 present 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.
|Signed…………………………..|Address:|29 Curtis Road|
|---|---|---|
|Name: David Challis||Hemel Hempstead, HP3 8LE|
|Qualification: FCMA|Date:|14/05/2026|