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2025-03-31-accounts

ST ALBANS DISTRICT SCOUT COUNCIL

Report & Accounts for the year ended 31st March 2025

PRESIDENT Vacant

TRUSTEES

CHAIR Mrs K Knight

TRUSTEES: Ex-Officio Members

SECRETARY Vacant TREASURER Mr V Molloy DISTRICT LEAD VOLUNTEER Dr A Payne DISTRICT 14-24 TEAM LEADS Mr G Bray, Mrs A Barnes DISTRICT YOUTH LEAD Mr C Jackson

TRUSTEES:- Appointed Members Mr L Ambrose; Mr D Barker (resigned 15/9/24); Mr C Jackson; Mr S Lindsay MBE; Ms A Moylett; Mrs N Wells. TRUSTEES:- Co-opted Members Mrs L Hunt

BANKERS CAF Bank Barclays – St Albans (Explorers) Lloyds – St Albans (Scout Shop & Phoenix) NatWest – St Albans (Gang Show)

District Registration Number with The Scout Association - 12215 Charity Registration Number - 302578

Contact Name & Address Mr V Molloy 30 Rowlatt Drive St Albans Herts, AL3 4NB

St Albans District Scout Council

Trustees’ Annual Report for the year ended 31 March 2025

Summary of main activities of the Charity during the year

I am pleased to present the financial summary for St Albans District Scout Council for the year ended 31st March 2025. This has been a year of strong financial performance, driven by increased participation in District activities and continued careful management of our resources.

A reminder again that as a trustee board, we are committed to transparency and accountability in our financial reporting. This document details our income and expenditure, providing insights into how we allocate our resources to maximize impact.

Membership subscriptions rose to £139,601, reflecting growth across the district and adjustments in the national subscription structure. Income from the Scout Shop remained consistent, while the Gang Show once again delivered a strong performance. Thanks again must be given to all that helped organise it as well as the very talented cast who made it an outstanding event. We are a very lucky district to have such a fabulous event to showcase the talents and skills of our young people.

On the expenditure side, total payments for the year amounted to £293,972, up from £252,611 in the prior year. The largest single cost remained the County Membership Subscription at £120,841, in line with increased membership numbers.

Key investments this year included:

We also incurred higher costs in insurance (£10,546 vs £4,702), mainly due to insurance requirements relating to the Phoenix expedition in 2025 but also reflecting minor changes in coverage and valuation, and in maintenance and repairs (£8,684), as we continue to ensure our facilities remain in good condition.

Administrative and support costs remained well-managed, with spending on digital systems (OSM), admin services, and IT equipment all supporting the effective delivery of Scouting across the District.

We are in a strong financial position as we plan for 2025–2026, with exciting opportunities ahead and the continued enthusiasm of our Scouting community.

On a people front, I also want to thanks Annette Payne once again for her service and commitment to St Albans District Scouts. As many of you will be aware, the handover is now complete to Alex Hamilton Bray who is getting to grips with her new role and responsibilities.

Finally, looking ahead, we remain committed to ensuring financial sustainability while continuing to invest in high-quality Scouting experiences for young people across the District.

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St Albans District Scout Council

Trustees’ Annual Report for the year ended 31 March 2025 (cont.)

On behalf of the District Trustee Board, I would like to thank all our volunteers, leaders, and supporters for their hard work and dedication over the past year. Your support is crucial in enabling us to provide enriching scouting experiences for young people across the district.

We invite you to review the detailed accounts enclosed in this report and welcome any questions or feedback you may have.

Governing Document

The District's 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.

Constitution

The District is a trust established under The Scout Association rules which are common to all Scouts.

Trustee Selection

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

District Management

The District is managed by the District Trustee Board, the members of which are the ‘Charity Trustees’ of the 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 10 Trustees (including 4 Ex-Officio and 1 CoOpted member) and meets at least every 4 months.

Members of the Trustee Board complete Being a Scout Trustee training within the first 6 months of joining the Board.

The 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 District has in place systems of internal controls that are designed to provide reasonable assurance against material mismanagement or loss, including 2 signatures for all payments and comprehensive insurance policies to ensure insurable risks are covered.

Summary of the Charity’s objectives as set out in the governing document

The Purpose of Scouting

Scouting exists to actively engage and support young people in their personal development, empowering them to make a positive contribution to society.

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St Albans District Scout Council

Trustees’ Annual Report for the year ended 31 March 2025 (cont.)

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 at udes.

Co-operation - We make a positive difference; we co-operate with others and make friends.

The Scout Method

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

Public Benefit 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.

Reserves Policy

The District's policy on reserves is to hold sufficient resources to continue the charitable activities of the District should income and fundraising activities fall short. The District Executive Committee determined during the period that given likely future needs the District should hold a minimum sum of circa £110,000.

The core District held reserves of approximately £218,000 against this at the year end. This is above the level required for operating expenses. The Executive Committee will be reviewing the level of reserves required and options for deployment of surplus funds during the next 12 months

Investment Policy

The District does not have sufficient funds to invest in longer term investments. The District has therefore adopted a risk averse strategy to the investment of its funds. All funds are held in current or short term deposit accounts at mainstream financial institutions.

Approved by the Trustees on the 3 September 2025 and signed on their behalf by:-

Kirstin Knight Vincent Molloy Chair Treasurer

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St Albans District Scout Council

Report & Accounts for the year ended 31st March 2025

Receipts for the year ended 31 March 2025

Receipts 2024/25 2023/24
£ £
Donatons and Subscriptons
Membership Subscripton 139,601 Note 1 122,632
Donatons and Grants 3790 4,184
Sub total 143,391 126,816
Grants
Covid Grants - -
Training Subsidies
-
-
Sub total - -
Youth Programmes and Actvites
Core District Actvites 14,461 Note 2 19,143
Gang Show 33,714 Note 3 33,416
Explorer Scouts 21,253 22,324
Phoenix Expediton 76,213 Note 4 8,405
Scout Shop Sales 29,728 30,097
Squirrels 0 Note 5 0
Miscellaneous 196 235
Sub total 175,565 113,620
Investment and Other Income
Gif Aid - Note 6 -
HQ Letngs & Rents 25,657 Note 7 21,055
Bank Interest 2,119 Note 8 1,234
Sub total 27,776 22,289
Total receipts for the year 346,732 262,725

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St Albans District Scout Council

Report & Accounts for the year ended 31st March 2025

Payments for the year ended 31 March 2025

Payments 2024/25 2023/24
£ £
Subscriptons
Membership Subscriptons to County 120,841 101,115
Sub total 120,841 101,115
Charitable Payments
Youth Programme and Actvites
Core District Actvites 17,481 Note 9 20,167
Gang Show 30,480 Note 10 29,312
Explorer Scouts 30,265 34,374
Phoenix 23,742 Note 11 0
Scout Shop Purchases 24,722 29,528
St George’s Day 2,823 3,136
Sectons (Network) 120 59
Sectons (Squirrels) 1474 Note 12 214
Training 794 Note 13 1,065
Utlites 5,367 Note 14 5,772
Insurance 10,546 Note 15 4,702
Maintenance, Renewals and Repairs 8,684 Note 16 6,567
Materials and IT/ Equipment 793 Note 17 2,199
GoCardless Fees 1,551 Note 18 1,372
Bank Charges 124 126
Grants - 350
Sub total 158,966 138,943
Funding Expenses
OSM 2,476 2,357
Administraton Expense 1,751 Note 19 882
Administraton Services 8,892 Note 20 8,567
CVS Membership - 60
Miscellaneous 1,046 687
14,165 12,553
Total payments for the year 293,972 252,611

Total payments for the year

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St Albans District Scout Council

Receipts & Payments Account Summary For the year ended 31 March 2025

Total receipts for the year
Total payments for the year
Net receipts for the year
Cash, bank & similar funds b/fwd
Cash, bank & similar funds c/fwd
2024/25
£
346,732
293,972
52,760
218,901
271,661
Note 21
2023/24
£
262,725
252,611
10,114
208,787
218,901

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St Albans District Scout Council

Statement of Assets & Liabilites as at 31 March 2025

Monetary Assets
Bank Current Accounts
Bank Deposit Accounts
Cash in hand
Other Monetary Assets
Debt due to District (Scout Shop sales)
Non-Monetary Assets
Scout Shop Stock
District Headquarters
(Insured valuaton)
Liabilites
(due within one year)
Phoenix
Explorers Actvites
Scout Camp 2024
Hut Rental Payments
2024/25
£
58,705
212,842
114
271,661
13,170
-
12,500
574,093
49,919
2,091
2023/24
£
76,545
142,242
114
218,901
9,388
-
12,000
574,093
-
-
2,850
2,160

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St Albans District Scout Council

Report & Accounts for the year ended 31st March 2025

Notes to the Accounts

Note 1 - Membership Subscriptions . Annual membership subscriptions are collected by District from all groups plus Explorers. The subscriptions collected are levied on a per head basis for members under 18 and comprise National, County and District fees. The National and County elements of the fees are passed on via County.

A total of £94,267 was collected from groups. £28,365 in membership subscriptions was collected by Explorers plus £805 from district Squirrels.

Note 2 – Core District Activities . A period of full activities including I’m a scout, Master Chef, Cubs Cinema, Beaver Fun Day, Derek Turner and Scout Camp.

NB: As many activities straddle accounting periods some of the income and expenditure for individual activities will be reflected in previous or future years accounts.

Note 3 – Gang Show . A 50/50 joint venture with Guides, the District accounts include 50% of Gang Show receipts.

Note 4 – Phoenix Expedition . Payments from participants signed up to attend the 2025 Expedition.

Note 5 – Squirrels The District run Squirrels drey received only membership income during the period. This is included with the membership subscriptions, see Note 1.

Note 6 – Gift Aid Due to administrative reasons a claim relating to Explorer subs was not made during the period. A new Explorers treasurer has been appointed subsequent to the year end and a claim for 2024-25 and outstanding previous years will be submitted during H1 2025-26.

Note 7 – HQ Lettings & Rents Income from third party lettings improved during the period due mainly to one regular user increasing its usage of the building.

Note 8 – Bank Interest Breakdown as follows: £1,079 Core District £690 Gang Show £350 Phoenix

Note 9 Core District Activities See comments under Note 2.

Note 10 – Gang Show See comments for Note 3. A number of payments relating to the 2023 show were made subsequent to the end of the 2023-24 accounting period. Similarly, some payments relating to the 2025 show will have been made subsequent to the end of the 2024-25 accounting period. Consequently, the spend for 2024-25 appears to resemble typically one year’s spend.

Note 11 – Phoenix Deposits and other advance payments relating to the 2025 expedition.

Note 12 – Squirrels . Spend related to purchase of equipment, badges and uniforms etc plus normal meeting expenses. Additionally, payment to 17[th] St Albans Scout Group for use of the Group’s hall for regular meetings.

Note 13 – Training Although the District training budget was promoted during the period take up was lower than in the previous period. The costs this period include District funded First Responder courses provided for the benefit of Group leaders within the District.

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St Albans District Scout Council

Report & Accounts for the year ended 31st March 2025 (contnued)

Note 14 – Utilities . Comprised Gas £2,160 (£1,800), Electricity £2,940 (£2,515)and Water £267 (£1,457).Higher Gas and Electricity costs at DHQ were more than offset by significantly lower water costs. The water company had recalculated the water costs for DHQ going back a number of years which resulted in a credit balance on the account.

Note 15 – Insurance Increased cost during this period reflects insurance cover taken out for the 2025 Phoenix expedition (£6,284).

Note 16 - Maintenance, Renewals and Repairs Regular maintenance of DHQ was undertaken including ongoing repairs, cleaning and grass cutting. The higher spend during the period included the cost of resurfacing the car park and significantly cutting back the trees behind the DHQ building.

Note 17 - Materials and IT/Equipment The higher spend in the previous period was due mainly to the need for Explorers to purchase a number of new tents and other equipment totalling £1,592.

Note 18 - GoCardless Fees The fees incurred in the collection of Squirrels and Explorer membership subscriptions and payments for Explorer activities via OSM / GoCardless.

Note 19 - Administration Expense The increase in costs is partly due to inclusion of payments to BT related to a line for use with their payment card machine. Due to an adjustment relating to an historic billing error by BT payments to BT in the previous period had been reduced significantly.

Note 20 - Administration Services The cost related to retaining the services of a contracted administrator for the District.

Note 21 – Cash, bank & similar funds . Total District funds of £271,661 (2023-24 £2218,787) comprised:

Core District £103,380 Gang Show (50%) £54,504 Explorers £22,341 Phoenix Expedition £66,953 Scout Shop £24,483

The increase in funds held related mainly to payments received from participants in the 2025 Phoenix expedition. These funds will be expended during 2025-26.

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Independent Examiner’s Report to the Trustees of the

St Albans District Scout Council

I report to the trustees on my examination of the accounts of the St Albans District Scout Council for the year ended 31 March 2025

Responsibilities and basis of report

As the charity trustees of the St Albans District Scout Council you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the St Albans District Scout Council accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner’s statement

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

  1. accounting records were not kept in respect of the St Albans District Scout Council as required by section 130 of the Act; or

  2. the accounts do not accord with those records.

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.

Robert Baker, FCA 79 Woodland Drive, St Albans, Herts, AL4 0EN

28 August 2025

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