**HERTFORDSHIRE COUNTY SCOUT COUNCIL (Registered Charity Numbers: England and Wales 302606, Scotland SC039650)** 

## **TRUSTEES’ REPORT** 

**AND** 

**FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025** 



**HERTFORDSHIRE COUNTY SCOUT COUNCIL** 

## **Contents** 

|Reference and administration details|2|---|3|
|---|---|---|---|
|Trustees' Report|4|---|11|
|Independent Auditors Report|12|---|15|
|Statement of Financial Activities|16|||
|Balance Sheet|17|||
|Statement of Cash Flows|18|||
|Notes to the Financial Statements|19|---|30|



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**HERTFORDSHIRE COUNTY SCOUT COUNCIL** 

## **Reference and Administration details** 

## **REGISTERED CHARITY NUMBER** 

**ENGLAND & WALES: SCOTLAND: REGISTERED OFFICE:** 

302606 SC039650 Well End Activity Centre, Well End Road, Borehamwood, Hertfordshire WD6 5PR 

## **TRUSTEES** 

The persons named below served as Trustees during the period 1 January 2025 to the date of this report unless otherwise indicated. 

**COUNTY LEAD VOLUNTEER** (ex Officio) 

Ian Tycer 

**COUNTY YOUTH LEAD** (ex officio) 

Neo Moise (from 19/01/2025) 

**COUNTY CHAIR** 

Michael Shurety 

**COUNTY TREASURER** 

Frank Monnington (to 23/06/2025) Tony Hankin (from 24/06/2025) 

## **APPOINTED TRUSTEES** 

Ashley West Russ Dyble (from 24/06/2025) Ian Grahame Tony Hankin (to 23/06/2025) Dan Nathan Nick Neider Nigel Reed (to 23/06/2025) Chris Searle Richard Watson 

## **PRINCIPAL ADVISERS** 

## **AUDITORS** 

Mercer and Hole 72 London Road St Albans AL1 1NS 

## **BANKERS** 

Barclays Bank PLC. 78 Turners Hill Cheshunt EN8 9BW 

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## **HERTFORDSHIRE COUNTY SCOUT COUNCIL** 

**MANAGEMENT ACCOUNTANTS** 

PKW Accountancy Limited Chartered Accountants Second Floor 1 Church Square Leighton Buzzard Bedfordshire LU7 1AE 

## **PROPERTY TRUSTEES** 

**TRUSTEES FOR PROPERTY: ENGLAND AND WALES** 

The Scout Association Trust Corporation Gilwell House Gilwell Park London E4 7QW 

**TRUSTEES FOR PROPERTY** : **SCOTLAND** 

County Lead Volunteer County Chair County Trustee Board Administrator C/o Holmes MacKillop Solicitors 229 Fenwick Road Giffnock Glasgow G46 6JQ 

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## **HERTFORDSHIRE COUNTY SCOUT COUNCIL** 

The Trustees present their Annual Report and Financial Statements for the year ended 31 December 2025. 

## **Structure, governance and management** 

## **Governing Document** 

The Hertfordshire County Scout Council (HCSC) is an unincorporated association, and a registered charity established as an independent charity under the umbrella of The Scout Association. The County'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. The Council also operates under the name of Hertfordshire Scouts. 

## **Appointment of Trustees** 

Trustees are appointed in accordance with the Policy, Organisation and Rules of The Scout Association. The Board of Trustees consists of the Chair, Treasurer and seven Appointed Trustees. The County Lead Volunteer and the County Youth lead are Ex-Officio Trustees. 

To help Trustees understand their role and responsibilities, the Board has developed an induction programme for newly appointed trustees. In addition, new trustees are required to complete the following training modules – 

- Trustee Introduction 

- Safety 

- Safeguarding 

- GDPR 

- Growing Roots 

- Complete a DBS check 

## **Management** 

HCSC is managed by the Board of Trustees, a team of volunteers who work together, as charity trustees, to make sure Hertfordshire 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 Board meets a minimum of five times a year with additional meetings being held if required to focus on strategy, performance and assurance of the charity. 

To assist in meeting its responsibilities, the Board is supported by the following which report to it: 

- Co-ordination Committee – oversight of the scouting and business objectives of the County in accordance with the policies of TSA and those agreed by the board of Trustees. 

- County Leadership Team – support for and oversight of scouting activity across the county 

- County Finance Committee - responsible for monitoring the financial performance of the County and overseeing the development of financial policy and strategic financial matters. 

- County Remuneration Committee - responsible for developing, implementing and monitoring the Remuneration and Reward Policy for the salaried staff of Hertfordshire County Scout Council. 

- Centres Support Team - responsible for developing and implementing a unified approach to property management across the Activity Centres owned/leased by Hertfordshire County Scout Council and for providing day to day support to the Management Team at the Activity Centres. 

The Board is also supported by specialists with expertise in specific areas including safety and safeguarding of both young people and adults, health and safety, HR and inclusion. 

## **Policy for Key Management Personnel** 

Key management personnel for 2025 are comprised of Trustees, the Manager, Activity Centres and Support Functions and the Trustee Board Administrator. All Key Management Personnel are required to complete declarations relating to both conflict of interests and any related party transactions. 

## **Risk and Internal Control** 

The County has in place systems of internal controls that are designed to provide reasonable assurance against material mismanagement or loss. These include a Financial Procedures Manual, dual authorisation for payments and a Risk Register which identifies operational, financial and reputational risks to its existence. The Charity benefits from the Scout Association’s comprehensive insurance policies and purchases property and other insurance to ensure that insurable risks are covered. 

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## **HERTFORDSHIRE COUNTY SCOUT COUNCIL** 

## **Risk Assessment** 

The Charity has adopted the Charity Commission’s recommended model, utilising five categories, to assess, manage and review the risks it faces. A risk management policy and register (reviewed annually) are approved and monitored by the Trustees. The principal risks primarily relate to the potential for financial loss, business interruption, the health and safety of our membership and the damage to the reputation of Scouting both within Hertfordshire and nationally. Each risk has a designated ‘Risk Owner’ and, if assessed as requiring a ‘fix’, an ‘Action Owner’. 

In addition, the Charity continues to identify, monitor, review and manage the major operational and business risks that it faces on an ongoing basis. It is recognised that the nature of its work requires active acceptance and management of some risks in undertaking activities in order to achieve the Association’s objectives. 

## **Safeguarding Policy** 

The Trustees are fully aware of the importance of safeguarding and advise members and committees as required. It is the policy of The Scout Association to safeguard the welfare of all members by protecting them from physical, sexual and emotional harm; all adult members are required to complete and subsequently renew training in this area and a great deal of work goes into ensuring this takes place. As a County we are fully committed to complying with this policy in all respects and it is the responsibility of all our members to ensure that this is done. 

In compliance with DBS (Disclosure and Barring Service) requirements checks are completed on all adults who may be expected to be involved in “designated activities” with young people through Scouting. This process minimises risks of contact with inappropriate persons and safeguards the reputation of the Charity, The Scout Association and its members. 

## **Health and Safety Policy** 

The Trustees see Health and Safety as a key area for compliance, both at our Activity Centres and for the Groups in County. External advisors have been appointed to advise on compliance with health and safety legislation and good practice at our Activity Centres. It is the Trustees’ policy to provide Scouting in a safe manner and in a safe environment without risk to health, as far as is reasonably practicable, and to ensure that the County complies with all the requirements of The Scout Association safety policy as laid out in POR. 

## **Data Protection** 

The Charity has Privacy and Data Protection Policies for both Scouting Operations and Activity Centre Business as they have different implications for the Charity and our customers. The Trustees adopted The Scout Association Data Protection and Privacy Policies with slight amendments specific to Hertfordshire. A Data Protection Officer has been appointed, and the policies are available on our website. The County Team has been regularly reminded of the implications of these policies and to make changes to their processes where necessary. The Charity continues to ensure reviewing by the different teams regularly to ensure they are complying with the policies. 

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**HERTFORDSHIRE COUNTY SCOUT COUNCIL** 

## **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 Charity meets the Charity Commission’s public benefit criteria under both the advancement of education and the advancement of citizenship and community development headings. The Trustees have assessed their aims, activities, and charitable objectives, which are to contribute to the development of young people in achieving their full physical, intellectual, social and spiritual potentials as individuals, as responsible citizens, and as members of their local, national and international communities. 

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## **HERTFORDSHIRE COUNTY SCOUT COUNCIL** 

## **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 (United Kingdom Generally Accepted Accounting Practice). 

The law applicable to charities in England and Wales/Scotland 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 of the incoming resources and application of resources of the Charity for that period. 

In preparing the financial statements, the Trustees are required to: 

- Select suitable accounting policies and apply them consistently. 

- Observe the methods and principles in the Charities 2019 SORP. 

- Make judgements and estimates that are reasonable and prudent. 

- Follow applicable accounting standards, subject to any material departures disclosed and explained in the financial statements. 

- Prepare the financial statements on a going concern basis, unless it is inappropriate to presume that the charity will continue in operation. 

The Trustees are responsible for keeping proper accounting records that disclose, with reasonable accuracy, at any time the financial position of the Charity, enabling them to ensure that the financial statements comply with the Charities Act 2011 (and subsequent amendments) and Trustee Investment (Scotland) Act 2009, the Charities Accounts (Scotland) Regulations 2006 as amended and the provisions of the Charity’s Constitution. They are also responsible for safeguarding the assets of the Charity and for taking reasonable steps for the prevention and detection of fraud and other irregularities. 

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## **HERTFORDSHIRE COUNTY SCOUT COUNCIL** 

## **Achievements and performance** 

Scouting in Hertfordshire continues to provide varied and exciting activities for the young people of Hertfordshire. Organised across 18 Districts, our 169 Scout Groups and 66 Explorer Scout Units support the ongoing personal development of our youth members. 

Scouting continues to operate in six age-based sections from 4 to 25 years old; Squirrels, our newest section for those aged 4-6 years; Beavers for those aged 6-8 years; Cubs for those aged 8-10½; Scouts for those aged 10½–14; Explorers for those aged 14-18 and Network for those aged 18-25. All sections are able to work towards badges and awards, the highest being the King’s Scout Award. Within the Explorer age range there is also the Young Leader scheme, giving the opportunity to develop the skills needed for Leadership as an adult. Many Network members are also volunteers within the groups. 

## **Young people** 

As at 31 January 2026 the number of young people registered as members was 13,732, Whilst this is a small drop of 115 from the previous year (primarily in the beaver sections) it does not show the reality of life ‘on the ground’. The number of Squirrel Dreys across County continues to grow, with 8 new ones opened during the year; numbers in the older sections, especially Explorers have increased . It is numbers in the younger sections which present a challenge across County; birth rates have fallen with a subsequent effect on membership numbers. The County Growth and Development Officer provides support to Districts seeking to open new sections and increase membership; without her work it Is likely we would be reporting a higher drop in membership numbers. 

## **Adult Members** 

TSA have amended the method of counting adults for the census; the new membership system has counted filled roles, but it is known that many adults hold more than one role. From our research it would seem that the number of adults has remained largely stable, with the total around 4,420 adults members and over 1,000 adults holding more than one role. 

## **King’s Scout Award** 

8 young people achieved the highest award in Scouting, the King’s Scout Award. Their achievement was celebrated at a County Top Awards dinner, attended by our County president (Robert Voss, His Majesty’s Lord Lieutenant), and they also had the opportunity to attend Scouting’s Day of Celebration at Windsor Castle. 

## **The County Team** 

The County Lead Volunteer continues to be responsible for the development of Scouting in the County. This includes managing and supporting the County to run effectively and ensuring that the County provides good quality Scouting for young people and proactively supports and manages adults. He is supported by a range of other volunteers, in supporting the delivery of a balanced programme of activities across all youth sections at County, District, Group and Section levels and in encouraging participation at Regional, National and International levels. Opportunities remain for a range of volunteering opportunities. 

The County Programme and Activities Teams plan and oversee a varied and exciting range of County events for members across all sections which support the Scouting programme, including the Scout Cooking Competition, Cub Bushcraft Day, Beaver & Cub Activity Days, Squirrels in Tents (SiTs), Beavers in Tents (BiTS), Cubs in Tents (CiTs), Peak Assault, Green Beret, Air Gider flying, water activity days and the Mersea Sailing week, Hillwalking and Mountaineering experiences and an Explorer Monopoly Challenge. 

Hertfordshire County Scout Council employ a County Administration Team which looks after day to day administration and accounting for Hertfordshire Scouts. a Trust Board Administrator, and a Growth and Development Officer. Through this team the County continues to be well supported with daily administration as well as the servicing of County committees and meetings, and support for the County Team in the efficient delivery of major events. 

**Youth-Shaped:** Young people should be at the heart of our decision-making processes; we encourage our Explorers to become Young Leaders, then to retain them as they become adults. The County Youth Lead attends many County events, speaking to the young people to obtain their views and thoughts on Hertfordshire Scouting to help direct future plans. The number of District Youth Leads is increasing, and together their role remains key in delivering Youth-Shaped scouting. 

## **Activity Centres** 

The County Activity Centres continue to welcome Scouts, Guides, Schools and other youth groups during the year, with income up over 15% on 2024 and at the highest level since before Covid. As well as use 

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## **HERTFORDSHIRE COUNTY SCOUT COUNCIL** 

throughout the year by Sections, Groups and Districts, the centres also host several of our very successful County events including Fire and Ice, ASAP, SiTs, BiTS, CiTs, Green Beret and the Explorer Chill Fest. Lochearnhead Scout Station continues to welcome users from Scotland as well as those from Hertfordshire. 

Our Activity Centres have a team of permanent and seasonal staff and, of course, our invaluable volunteer service teams. The trustees would like to thank the team of committed staff and volunteers, including our Explorer crews without whom we would not be able to offer the facilities and experiences that we do. 

## **International** 

International events continue, with both groups and districts across the county taking part in International events during 2025. Almost 250 scouts and Explorers attended a County selection weekend, hoping to gain one of the 72 Hertfordshire places available at the 2027 World Scout Jamboree. 

## **Adult Training** 

Support for adult volunteers, ensuring that required mandatory training is up to date has remained a priority with support provided to Districts to ensure non-compliance is identified and addressed. Additional trainers and resources have been provided to support the expansion of First Response training. 

## **History & Heritage** 

The History & Heritage team manage and support the County museum at Well End, showcasing aspects of Hertfordshire Scouting from the past 114 years. 

## **Community Impact:** 

Scouting can be a key part of local communities; we plan to make a significant and relevant contribution to wider society. We enjoy a great deal of civic support throughout Hertfordshire (reflected by the number of Civic Leaders who regularly attend both our AGMs and other events) but our aim is to make a greater contribution to community projects and have a stronger voice on issues that affect young people. Scouting cannot exist in isolation and our impact can only be felt if we work closely with those at the heart of our local communities. 

## **Plans for the future** 

The Trustees are of the view that the outlook for Hertfordshire Scouting remains strong. Scouting continues to strengthen it’s emphasis on youth involvement in the programme (in partnership with adults) and is enjoyed by more young people and adult volunteers and reflects the diversity of the community in which we live. We continue to look at ways to find places for all the youngsters on our waiting lists as we find the adults to run the sections. 

During 2026, the County are undertaking an organisational review to develop plans for the next decade. The review will look at how the County can provide effective support for Scouting in Hertfordshire, how the Activity Centres are developed to be centres of excellence for Scouting and other users, and how we ensure our finances, staff and volunteers can effectively support these aims. 

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## **HERTFORDSHIRE COUNTY SCOUT COUNCIL** 

## **Financial review** 

## **Financial Highlights** 

The Accounts for the year ended 31 December 2025 are set out below. There were no material changes to accounting policies during the year. The Charity relies substantially on funds generated from its activities, in particular, those generated at its Activity Centres being reinvested for the future benefit of Hertfordshire Scouting. 

The accounts have been prepared on a going concern basis. 

The accounts for the year ended 31 December 2025 show total income of £2,168,819 in 2025 compared to £1,704,409 in 2024. This includes income from donations and legacies of £124,656 (2024 £29,915) and income from the annual membership subscription of £290,700 (2024 £203,670). 

Income from charitable activities increased to £1,741,661 in 2025 from £1,460,769 in 2024 due mainly to an increase in use of our Activity Centres, reflecting the hard work that goes into running our sites, attracting new customers and maintaining existing customer loyalty. 

The year has seen a focus on reviewing and controlling expenditure with the aim of rebuilding unrestricted reserves following the reduction over the previous two years. Total expenditure decreased to £1,679,630 in 2025 from £1,806,570 in 2024.The Charity held total fund balances at 31 December 2025 of £3,315,488. Of these fund balances, £112,289 are represented by restricted funds, £2,670,194 by designated funds, and £533,005 in general unrestricted reserves. Designated funds include a fixed asset fund of £2,537,954 which represents the value of the Charity’s tangible fixed assets. All other designated funds are expected to be utilised in due course. 

The Trustees would like to thank the Finance Team and all those involved in both the preparation of the accounts and the financial work needed for this to happen. 

## **Reserves Policy and Analysis** 

The Trustees continue to review the reserves policy and examine HCSC’s requirements for free reserves as part of the budget process annually. Free reserves are defined as the Unrestricted Funds at 31 December less reserves invested in land and buildings and other fixed tangible assets, and non-liquid investments and amounts committed from those reserves at that date. Free reserves are necessary to fund innovation and provide cover for operational risk. 

During the 2025 budget process it was determined that reserves should be a target of a minimum of £400,000 of unrestricted funds at 31[st ] December. 

Going forward, the financial priorities remain maintaining economic sustainability, repayment of the CIBLS loan, appropriate investment in the Activity Centres and maintaining reserves at an appropriate level. 

|Total Unrestricted Funds at 31st December<br>Less: Reserves invested in Land, Buildings and other<br>Tangible Assets and non-liquid investments<br>Less: Reserves invested in non-liquid assets<br>Free Reserves to meet working capital requirements and for<br>general expenditure|**2025**<br>**£**<br>**3,203,199**<br>(2,537,954)<br>(8,489)<br>656,756<br>|**2024**<br>**£**<br>**2,714,034**<br>(2,554,793)<br>(8,379)|
|---|---|---|
|||150,862|



## **Investment Policy** 

The Charity does not have sufficient funds to invest in longer term investments. The County has therefore adopted a risk averse strategy to the investment of its funds. All funds are held in cash using only commercial banks or building societies. 

## **Obligations** 

The Trustees consider the Charity’s finances to be sound and that it is able to fulfil all its obligations and commitments without delay or shortfall in the realisation of the assets of the funds. This view currently remains unchanged following the 2026 budget setting process but with the ever-changing situation has 

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## **HERTFORDSHIRE COUNTY SCOUT COUNCIL** 

been and remains under constant review by the continued use of the cash flow forecasts and monitoring of future bookings. 

This report was approved by the Trustees on 18[th] May 2026 and signed on their behalf: 



Michael Shurety County Chair 

Ian Tycer County Lead Volunteer 

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## **HERTFORDSHIRE COUNTY SCOUT COUNCIL** 

## **INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF HERTFORDSHIRE COUNTY SCOUT COUNCIL** 

## **Opinion** 

We have audited the accounts of Hertfordshire County Scout Council for the year ended 31 December 2025 which comprise the statement of financial activities, balance sheet, statement of cash flows, the principal accounting policies, and the notes to the accounts. The financial reporting framework that has been applied in their preparation is 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). 

In our opinion, the accounts: 

 give a true and fair view of the state of the group's and of the parent charity's affairs as at 31 December 2025 and of their income and expenditure for the year then ended; 

 have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and 

 have been prepared in accordance with the requirements of the Charities Act 2011, the Charities (Reports and Accounts) Regulations 2008, the Charities and Trustee Investment (Scotland) Act 2005 and regulation 8 of the Charities Accounts (Scotland) Regulations 2006. 

## **Basis for opinion** 

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the auditor's responsibilities for the audit of the accounts section of our report. We are independent of the group in accordance with the ethical requirements that are relevant to our audit of the accounts in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. 

## **Conclusions relating to going concern** 

In auditing the accounts, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the accounts is appropriate. 

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the group and parent charity's ability to continue as a going concern for a period of at least twelve months from when the accounts are authorised for issue. 

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report. 

## **Other information** 

The trustees are responsible for the other information. The other information comprises the information included in the annual report and accounts, other than the accounts and our auditor's report thereon. Our opinion on the accounts does not cover the other information and we do not express any form of assurance conclusion thereon. 

In connection with our audit of the accounts, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the accounts, or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the accounts or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. 

We have nothing to report in this regard. 

## **Matters on which we are required to report by exception** 

We have nothing to report in respect of the following matters in relation to which the Charities Act 2011, the Charities 

(Reports and Accounts) Regulations 2008, the Charities and Trustees Investment (Scotland) Act 2005 and the 

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## **HERTFORDSHIRE COUNTY SCOUT COUNCIL** 

## **INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF HERTFORDSHIRE COUNTY SCOUT COUNCIL- CONTINUED** 

Charities Accounts (Scotland) Regulations 2006 requires us to report to you if, in our opinion: 

- the information given in the trustees' annual report is inconsistent in any material respect with the 

- accounts; or 

- sufficient accounting records have not been kept by the parent charity; or 

- the parent charity accounts are not in agreement with the accounting records and returns; or 

- we have not received all the information and explanations we require for our audit. 

## **Responsibilities of trustees** 

As explained more fully in the trustees' responsibilities statement, the trustees are responsible for the preparation of the accounts and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of accounts that are free from material misstatement, whether due to fraud or error. 

In preparing the accounts, the trustees are responsible for assessing the charity's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the group or the parent charity or to cease operations, or have no realistic alternative but to do so. 

## **Auditor's responsibilities for the audit of the accounts** 

Our objectives are to obtain reasonable assurance about whether the accounts as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these accounts. 

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below: 

How the audit was considered capable of detecting irregularities including fraud 

Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows: 

- The engagement partner ensured that the engagement team collectively had the appropriate competence, 

- capabilities and skills to identify or recognise non-compliance with applicable laws and regulations; 

 We identified the laws and regulations applicable to the charity through discussions with management and trustees and from our knowledge and experience of the charity sector; 

We focused on specific laws and regulations which we considered may have a direct material effect on the accounts or the activities of the charity. These included but were not limited to the Charities Act 2011, the Charities Accounts (Scotland) Regulations 2006, Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable to the United Kingdom and Republic of Ireland (FRS 102) (effective 1 January 2019), Safeguarding Regulations and GDPR; and 

 We assess the extent of compliance with laws and regulations identified above by making enquiries of management and representatives of the trustees and review of the minutes of trustees' meetings. 

We assessed the susceptibility of the charity's financial statements to material misstatement, including how fraud might occur by: 

 Making enquiries of management and representatives of the trustees as to where they considered there was susceptibility to fraud, their knowledge of actual, suspected, and alleged fraud; and 

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## **HERTFORDSHIRE COUNTY SCOUT COUNCIL** 

## **INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF HERTFORDSHIRE COUNTY SCOUT COUNCIL- CONTINUED** 

- Considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and 

- regulations. 

To address the risk of fraud through management bias and override of controls, we: 

- Performed analytical procedures to identify any unusual or unexpected relationships; 

- Tested and reviewed journal entries to identify unusual transactions; 

- Tested the authorisation of expenditure; 

- Tested the implementation of financial controls; 

- Assessed whether judgements and assumptions made in determining the accounting estimates were 

- indicative of potential bias; and 

- Investigated the rationale behind significant or unusual transactions. 

In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to: 

- Agreeing financial statement disclosures to underlying supporting documentation; 

- Reading the minutes of meetings of trustees; and 

- Enquiring of as to actual and potential litigation and claims. 

There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the trustees and other management and the inspection of regulatory and legal correspondence, if any. 

Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion. 

A further description of our responsibilities for the audit of the accounts is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report. 

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## **HERTFORDSHIRE COUNTY SCOUT COUNCIL** 

## **INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF HERTFORDSHIRE COUNTY SCOUT COUNCIL– CONTINUED** 

Use of our report 

This report is made solely to the charity's trustees, as a body, in accordance with section 144 of the Charities Act 2011 and with regulations made under section 154 of that Act and regulation 10 of the Charities 

Accounts (Scotland) Regulations 2006. Our audit work has been undertaken so that we might state to the charity's trustees those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity's trustees as a body, for our audit work, for this report, or for the opinions we have formed. 


Steve Robinson Senior Statutory Auditor Mercer & Hole LLP Chartered Accountants 72 London Road, St Albans, AL1 1NS 

Date: 15 June 2026 

Mercer & Hole are eligible to act as auditors in terms of section 1212 of the Companies Act. 

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## **HERTFORDSHIRE COUNTY SCOUT COUNCIL** 

## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2025** 

|||**Unrestricted**|**Restricted**|**2025**|**Unrestricted**|**Restricted**|**2024**|
|---|---|---|---|---|---|---|---|
|||**Funds**|**Funds**|**Total**|**Funds**|**Funds**|**Total**|
||**Notes**|**£**|**£**|**£**|**£**|**£**|**£**|
|**INCOME AND ENDOWMENTS FROM**||||||||
|Donations and legacies|2|399,316|16,040|415,356|228,425|5,160|233,585|
|Charitable activities|3|1,741,661|-|1,741,661|1,460,769|-|1,460,769|
|Investment and other income 4||417|-|417|146|-|146|
|Other trading activities|5|11,385|-|11,385|9,909|-|9,909|
|**TOTAL INCOMING RESOURCES**||**2,152,779**|**16,040**|**2,168,819**|1,699,249|5,160|1,704,409|
|**EXPENDITURE ON:**||||||||
|Raising funds||4,114|-|4,114|3,192|-|3,192|
|Charitable activities|6|1,659,500|16,016|1,675,516|1,800,608|2,770|1,803,378|
|**TOTAL EXPENDITURE**||1,663,614|16,016|1,679,630|1,803,800|2,770|1,806,570|
|**Net income**||**489,165**|**24**|**489,189**|(104,551)|2,390|(102,161)|
|Transfer between funds|14|-|-|-|-|-|-|
|**NET MOVEMENT IN FUNDS**||489,165|24|489,189|(104,551)|2,390|(102,161)|
|**TOTAL FUNDS BROUGHT**||||||||
|**FORWARD**|14|2,714,034|112,265|2,826,299|2,818,585|109,875|2,928,460|
|**TOTAL FUNDS CARRIED**||||||||
|**FORWARD**|14|**3,203,199**|**112,289**|**3,315,488**|2,714,034|112,265|2,826,299|



_The notes on pages 19 to 30 form part of these a_ ccou _nts._ 

16 



## **HERTFORDSHIRE COUNTY SCOUT COUNCIL BALANCE SHEET AS AT 31 DECEMBER 2025** 

|**Notes**<br>**FIXED ASSETS**<br>Tangible Assets<br>9<br>Investments<br>10<br>**CURRENT ASSETS**<br>Stock<br>Debtors<br>11<br>Cash at bank and in hand<br>**CREDITORS -**amounts falling<br>due within one year<br>12<br>**NET CURRENT ASSETS**<br>**CREDITORS**– amounts falling<br>due after one year<br>13<br>**TOTAL NET ASSETS**<br>**FUNDS**<br>Unrestricted funds<br>-Designated funds<br>14<br>-General funds<br>14<br>Restricted funds<br>14|**Unrestricted**<br>**Restricted**<br>**2025**<br>**2024**<br>**Funds**<br>**Funds**<br>**Total**<br>**Total**<br>**£**<br>**£**<br>**£**<br>**£**<br>2,537,954<br>-<br>2,537,954<br>2,554,793<br>8,489<br>-<br>8,489<br>8,379|
|---|---|
||2,546,443<br>-<br>2,546,443<br>2,563,172|
||8,685<br>-<br>8,685<br>9,543<br>99,966<br>-<br>99,966<br>142,133<br>977,546<br>112,289<br>1,089,835<br>600,268|
||1,086,197<br>112,289<br>1,198,486<br>751,944<br>(379,568)<br>-<br>(379,568)<br>(434,624)|
||706,629<br>112,289<br>818,918<br>317,320|
||(49,873)<br>-<br>(49,873)<br>(54,193)|
||**3,203,199**<br>**112,289**<br>**3,315,488**<br>**2,826,299**|
||2,670,194<br>-<br>2,670,194<br>2,562,081<br>533,005<br>-<br>533,005<br>151,953<br>-<br>112,289<br>112,289<br>112,265<br>**3,203,199**<br>**112,289**<br>**3,315,488**<br>**2,826,299**|



17 



## **HERTFORDSHIRE COUNTY SCOUT COUNCIL** 

The financial statements were approved and authorised by the Trustees at the Board of Trustees and signed on their behalf on 18[th] May 2026. 



County Chairman Michael Shurety 

County Lead Volunteer Ian Tycer 

_The notes on pages 20 to 31 form part of these accounts._ 

18 



## **HERTFORDSHIRE COUNTY SCOUT COUNCIL** 

## **STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 DECEMBER 2025** 

|**Note**<br>**2025**<br>**£**<br>Net cash (used)/generated in operating activities<br>15<br>585,652<br>Cash flows from investing activities<br>Interest and dividends<br>417<br>Purchase of tangible fixed assets<br>Disposal of tangible fixed assets<br>(96,502)<br>-<br>Net cash provided by (used in) investing<br>activities<br>(96,085)<br>Changes in cash and cash equivalents in<br>the year<br>489,567<br>Cash and cash equivalents brought forward<br>600,268<br>Cash and cash equivalents carried forward<br>1,089,835<br>Analysis of changes in net debt.<br>At 1 January<br>Cash<br>2025<br>Flows<br>£<br>£<br>Cash at bank and in hand<br>600,268<br>489,567<br>Debt due within one year<br>(434,624)<br>59,376<br>Debt due after one year<br>(54,193)<br>-<br>Total<br>111,451<br>548,943|**2024**<br>**£**<br>(29,917)<br>146<br>(187,613)<br>-<br>(187,467)<br>(217,384)<br>817,652<br>600,268<br>Other<br>At 31 December<br>Changes<br>2025<br>£<br>£<br>-<br>1,089,835<br>(50,020)<br>(425,268)<br>50,020<br>(4,173)<br>-<br>660,394|
|---|---|



_The notes on pages 20 to 31 form part of these accounts._ 

19 



**HERTFORDSHIRE COUNTY SCOUT COUNCIL** 

## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025** 

## **1. ACCOUNTING POLICIES** 

## **Basis of Accounting** 

Hertfordshire County Scouts Council is a UK registered charity whose registration numbers are England & Wales 302606 and Scotland SC039650. The registered address is Well End Activity Centre, Well End Road, Borehamwood, WD6 5PR. The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) revised October 2019 and the Financial Reporting Standard applicable in the United Kingdom, Republic of Ireland (FRS102), the Charities and Trustee Investment (Scotland) Act 2005, Regulation 8 of the Charities Accounts (Scotland) Regulations 2006 (as amended) and the Charities Act 2011 and UK General Accepted Practice as it applies from 1 January 2015. 

The financial statements have been prepared to give a ‘true and fair’ view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a ‘true and fair view’. This departure has involved following the Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) revised October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn. 

The presentation currency of the Financial Statements is the pound sterling (£) and the financial statements are rounded to the nearest £. 

## **Fund Accounting** 

- Unrestricted funds are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity. 

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

- Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal. 

## **Income and Endowments** 

All incoming resources are included in the Statement of Financial Activities when the charity is entitled to, and will probably receive, the income and the amount can be quantified with reasonable accuracy. The following polices are applied to particular categories of income: 

- Voluntary income is received by way of membership, grants, donations and gifts and is included in full in the Statement of Financial Activities when receivable. Grants, where entitlement is not conditional on the delivery of a specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant. 

- The value of services provided by volunteers has not been included in these accounts as the hours cannot be quantified. 

- Investment income is included when receivable. 

- Income resources from charitable trading activity are accounted for when earned 

- Income from charitable activities are included when the activities have been provided 

- Government grants income that are not conditional on the delivery of a specific performance by the charity are recognised when the charity becomes unconditionally entitled to the grants. 

## **Expenditure** 

Expenditure is recognised on an accrual basis as a liability is incurred. 

- Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them. 

- Termination benefits, including redundancy payments, are recognised when the charity has the obligation to pay the benefits and they can be reliably measured. 

20 



## **HERTFORDSHIRE COUNTY SCOUT COUNCIL** 

## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Continued** 

## **1. ACCOUNTING POLICIES (Continued)** 

- Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include the audit fees and costs linked to the strategic management of the charity. 

- All costs are allocated between the expenditure categories of the SOFA on a basis designed to reflect the use of the resource. Costs relating to a particular activity are allocated directly. 

## **Membership Subscriptions** 

Subscriptions for the year 2025 were levied at the following rates: - 

The Scout Association £42.50 (2024: £37.50) Hertfordshire County Scout Council (HCSC) £21.00 (2024: £15.00) 

A rebate of 50p was allowed on all subscriptions paid to The Scout Association by the due date. It is the policy of Hertfordshire County Scout Council that this should be deducted from the amount paid by the Districts when the full amount is paid over by a date determined by HCSC prior to the due date. 

## **Tangible Fixed Assets and Depreciation** 

Tangible fixed assets are stated at cost less depreciation. 

Depreciation is provided on a straight line basis on all tangible fixed assets, other than the freehold land and leasehold improvements, at rates calculated to write off the cost of each asset over its estimated useful life: - 

|Permanent Buildings|2%|Mountaineering Equipment|20%|
|---|---|---|---|
|Temporary Buildings|10%|Motor Vehicles|25%|
|Office Equipment and Computers|20%|||
|Glider, Boats and Canoes|15%|||



Leasehold improvement are depreciated over the length of the lease. 

The capitalisation threshold for the charity is set at £500. 

## **Stock** 

Stocks have been valued at the lower of cost and net realisable value. 

## **Pension contributions** 

The charity operates a defined contribution pension scheme and the pension charge represents the amounts payable by the charity to the fund in respect of the year. 

## **Going Concern** 

The accounts have been prepared on a going concern basis, no material uncertainties that may cause significant doubt about the ability of the charity to continue as a going concern have been identified by the Trustees. The Trustees have prepared and reviewed appropriate and detailed forecasts that cover the required period of the foreseeable future being at least twelve months from signing the financial statements. This has involved considering the solvency and liquidity through the preparation of cashflow forecasts and examining scenarios to consider if any material uncertainties exist. The findings have not changed their view on the charity’s going concern position. 

## **Debtors** 

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. 

## **Creditors and provisions** 

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 normally recognised at their settlement amount after allowing for any trade discount due. 

21 



## **HERTFORDSHIRE COUNTY SCOUT COUNCIL** 

## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Continued** 

## **1. ACCOUNTING POLICIES (Continued)** 

## **Financial instruments** 

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value. 

## **Taxation** 

Hertfordshire County Scout Council is a charity within the meaning of Paragraph 1 Schedule 6 of the Finance Act 2010. Accordingly it is potentially exempt from taxation in respect of income or capital gains within categories covered by Chapter 3 of Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that such income or gains are applied exclusively to charitable purposes. 

## **Judgements and Key Sources of Estimation Uncertainty** 

The Statement of Accounts contains estimated figures that are based on assumptions made by the Charity about the future or that are otherwise uncertain. 

Estimates are made taking into account historical experience, current trends and other relevant factors. However because balances cannot be determined with certainty actual results could be different from the assumptions and estimates. 

The items in the Charity’s Balance Sheet as at the 31 December 2025 for which there is a risk of adjustment in the following financial year are: 

- Depreciation of Property, Equipment and Vehicle Assets which are depreciated based on their estimated useful lives. 

## **2. DONATIONS AND LEGACIES** 

|Membership subscriptions<br>Less: Paid on to The Scout Association<br>Net membership subscription retained<br>_Donations_<br>- General Fund<br>- Restricted Funds|**2025**<br>**£**<br>**£**<br>879,197<br>(588,497)<br>108,616<br>290,700<br>16,040<br>124,656<br>415,356|**2024**<br>**£**<br>**£**<br> 712,845<br> (509,175)<br>24,755<br> 203,670<br>5,160<br>29,915<br> 233,585|**2024**<br>**£**<br>**£**<br> 712,845<br> (509,175)<br>24,755<br> 203,670<br>5,160<br>29,915<br> 233,585|**2024**<br>**£**<br>**£**<br> 712,845<br> (509,175)<br>24,755<br> 203,670<br>5,160<br>29,915<br> 233,585|
|---|---|---|---|---|
|||||233,585|



22 



## **HERTFORDSHIRE COUNTY SCOUT COUNCIL** 

## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Continued** 

## **3. CHARITABLE ACTIVITIES INCOME** 

|**CHARITABLE ACTIVITIES INCOME**|||
|---|---|---|
|Activity Centres<br>4-14 Section<br>14-25 Section<br>Other Sundry Income<br>Activities<br>International|**2025**<br>**£**<br>1,536,902<br>61,505<br>66,733<br>971<br>67,305<br>8,245<br>1,741,661|**2024**<br>**£**<br>1,318,332<br>29,483<br>22,149<br>481<br>59,677<br>30,647|
|||1,460,769|



## **4. INVESTMENT AND OTHER INCOME** 

**2025 2024 £ £** Bank Interest 417 146 **OTHER TRADING ACTIVITIES 2025 2024 £ £** Lottery income 11,385 9,909 

## **5. OTHER TRADING ACTIVITIES** 

Lottery income 

## **6. GENERAL FUNDS EXPENDITURE** 

Analysis of expenditure on charitable activities 

|Activity centres<br>Training and other sections<br>4-14 Section<br>14-25 Section<br>Restricted funds<br>Activities<br>International<br>Total|**Activities**<br>**Support**<br>**Depreciation**<br>**Total**<br>**Undertaken**<br>**Directly**<br>**Costs**<br>**and loss on**<br>**Disposal**<br>**2025**<br>**£**<br>**2025**<br>**£**<br>**2025**<br>**£**<br>**2025**<br>**£**<br>1,173,187<br>226,196<br>108,466<br>1,507,849<br>2,316<br>-<br>4,875<br>7,191<br>24,466<br>9,052<br>-<br>33,518<br>45,350<br>9,821<br>-<br>55,171<br>16,016<br>-<br>-<br>16,016<br>36,587<br>9,906<br>-<br>46,493<br>8,065<br>1,213<br>-<br>9,278<br>1,305,987<br>256,188<br>113,341<br>1,675,516|
|---|---|



23 



## **HERTFORDSHIRE COUNTY SCOUT COUNCIL** 

## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Continued** 

## **6. GENERAL FUNDS EXPENDITURE (continued)** 

|Activity centres<br>Jamboree<br>Training and other sections<br>4-14 Section<br>14-25 Section<br>Restricted funds<br>Activities<br>International<br>Total|**Activities**<br>**Support**<br>**Depreciation**<br>**Total**<br>**Undertaken**<br>**Costs**<br>**and loss on**<br>**Directly**<br>**disposal**<br>**2024**<br>**2024**<br>**2024**<br>**2024**<br>**£**<br>**£**<br>**£**<br>**£**<br>1,384,533<br>183,228<br>100,932<br>1,668,693<br>-<br>-<br>-<br>-<br>1,072<br>-<br>4,079<br>5,151<br>23,533<br>4,098<br>-<br>27,631<br>23,913<br>3,078<br>-<br>26,991<br>2,770<br>-<br>-<br>2,770<br>46,243<br>8,294<br>-<br>54,537<br>13,345<br>4,260<br>-<br>17,605<br>1,495,409<br>202,958<br>105,011<br>1,803,378|
|---|---|



## **TOTAL GENERAL FUNDS EXPENDITURE (Excluding Depreciation)** 

|**(Excluding Depreciation)**<br>**Support Costs**<br>Wages, Pensions and National Insurance<br>Printing, stationary, postage, telephone<br>and computer costs<br>Legal and professional<br>Governance costs<br>Other costs<br>Bank charges and interest<br>VAT unrecoverable<br>Rent, rates insurance<br>**Governance Costs**<br>Trustee expenses<br>Audit fee|**2025**<br>**£**<br>194,454<br>11,222<br>8,433<br>14,598<br>11,693<br>5,386<br>5,595<br>4,807<br>256,188<br>**2025**<br>**£**<br>598<br>14,000<br>14,598|**2024**<br>**£**<br>132,256<br>7,610<br>11,205<br>13,527<br>10,730<br>14,755<br>7,179<br>5,696|**2024**<br>**£**<br>132,256<br>7,610<br>11,205<br>13,527<br>10,730<br>14,755<br>7,179<br>5,696|
|---|---|---|---|
|||202,958||
||||**2024**<br>**£**<br>527<br>13,000|
||||13,527|



24 



## **HERTFORDSHIRE COUNTY SCOUT COUNCIL** 

## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Continued** 

## **7. TRUSTEE AND OTHER KEY MANAGEMENT PERSONNEL REMUNERATON AND EXPENSES** 

The Charity considers its Key Management Personnel comprises its Trustees, Activity Centre Manager and County Secretary. The total amount of employee benefits received by Key Management Personnel amounted to £88,594 (2024: £86,393). One Trustee, Claire Stevens, was paid as an employee up until she resigned on 8 June 2024. The role performed was that of Trust Board Administrator. The amount of remuneration was £Nil and pension contributions of £Nil (2024: remuneration £6,304 and pension contributions £Nil). The Scout Association regulations laid down in the Policy, Organisation and Rules (POR) allow for this position to be remunerated. 

No Trustees are accruing pension arrangements (2024: none) 

The following expenses were reimbursed to 2 Trustees (2024: 3) 

|**2025**<br>£<br>Travelling and accommodation<br>598<br>598<br>**8.**<br>**STAFF COSTS**<br>**2025**<br>**£**<br>Salaries and wages<br>716,368<br>Social Security costs<br>60,075<br>Pension costs<br>21,838<br>798,281<br>The following number of employees exceeded £60,000 emoluments:<br>£60,000 - £70,000<br>-<br>£70,000 - £80,000<br>1<br>The average number of employees,<br>**2025**<br>analysed by functions are:<br>Activity Centres - Managers and Employees<br>- Full time<br>6<br>- Part time<br>30<br>Administration<br>- Full time<br>2<br>- Part time<br>6<br>44|**2024**<br>£<br>527<br>527<br>**2024**<br>**£**<br>633,655<br>40,279<br>17,065<br>690,999<br>1<br>-<br>**2024**<br>8<br>26<br>1<br>6|**2024**<br>£<br>527|
|---|---|---|
|||527|
||41||



25 



## **HERTFORDSHIRE COUNTY SCOUT COUNCIL** 

## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Continued** 

## **9. TANGIBLE ASSETS AT COST** 

|Cost<br>1 January 2025 b/f<br>Additions<br>Disposals<br>31 December 2025<br>Depreciation<br>1 January 2025 b/f<br>Charge for the year<br>Disposals<br>31 December 2025<br>Net Book Value<br>31 December 2025<br>Net Book Value<br>31 December 2024|**Freehold**<br>**Leasehold**<br>**Land**<br>**Property**<br>**Property**<br>**Equipment Vehicles**<br>**Total**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>1,062,291<br>2,805,299<br>247,621<br>893,572<br>59,965<br>5,068,748<br>-<br>64,199<br>2,700<br>29,603<br>-<br>96,502<br>-<br>-<br>-<br>-<br>-<br>-|
|---|---|
||1,062,291<br>2,869,498<br>250,321<br>923,175<br>59,965<br>5,165,250|
||-<br>1,527,504<br>120,695<br>808,260<br>57,496<br>2,513,955<br>-<br>81,690<br>5,868<br>24,413<br>1,370<br>113,341<br>-<br>-<br>-<br>-<br>-<br>-|
||-<br>1,609,194<br>126,563<br>832,673<br>58,866<br>2,627,296|
||1,062,291<br>1,260,304<br>123,758<br>90,502<br>1,099<br>2,537,954|
||1,062,291<br>1,277,795<br>126,926<br>85,312<br>2,469<br>2,554,793|



The Council is the beneficial owner of freehold property at Phasels Wood, Tolmers and Lochearnhead Station and of leasehold interests at Tolmers (Peters Wood), Well End and Harmergreen Wood. The freehold property and leasehold interests are vested in The Scout Association Trust Corporation as Trustees for the Council, except that Lochearnhead Station is vested in the County Chairman, County Commissioner and County Secretary as Trustees under Scottish law. All freeholds and leasehold property comprise the sites and locations of the Council’s Activity Centres. 

The agreement to purchase the sites at Phasels Wood and Tolmers in 2010 contains a clause whereby if within 40 years of the purchase the use of the Property is changed from use as a campsite and activity centre or planning permission is obtained for change of use of the site from a campsite and activity centre then 50% of the profit adjusted by inflation will be payable to the Scout Association. 

## **10** . **INVESTMENTS** 

|Orchard Farm Activity Centre|**2025** <br>**£**<br>8,489<br>8,489|**2024**<br>**£**<br>8,379|
|---|---|---|
|||8,379|



Hertfordshire County Scout Council managed the Activity Centre, Orchard Farm, jointly with Hertfordshire Guides. The investment represents 50% of the net assets and has been incorporated into the consolidated accounts. The lease has now come to an end and the site is no longer being used for Scouting purposes. Please refer to Note 18 regarding any contingent liability. 

26 



## **HERTFORDSHIRE COUNTY SCOUT COUNCIL** 

## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Continued** 

|**11**.|**DEBTORS**||**2025**|**2024**|
|---|---|---|---|---|
||||**£**|**£**|
||Trade Debtors||3,036|65,641|
||Prepayments and accrued income||77,387|75,992|
||Other Debtors||19,543|500|
||||99,966|142,133|
|**12.**|**CREDITORS - AMOUNTS FALLING**||**2025**|**2024**|
||**DUE WITHIN ONE YEAR**||**£**|**£**|
||Trade Creditors||47,840|27,201|
||Taxes and Social Security||34,200|49,503|
||Accruals and deferred income|241,760||281,291|
||Other Creditors||5,768|26,629|
||Bank Loan||50,000|50,000|
|||379,568||434,624|
||Deferred Income included in the above figure is as follows :||||
||Brought forward|207,143||166,617|
||Additions|181,746||174,891|
||Released|(192,321)||(134,365)|
||Carried forward|196,568||207,143|



Deferred Income relates to deposits that were received for future activities. 

## **13. CREDITORS – AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR** 

|Bank loan - falling due in less than 5 years<br>Deposits|**2025**<br>**£**<br>4,173<br>45,700<br>49,873|**2024**<br>**£**<br>54,193<br>-<br>54,193|
|---|---|---|



The bank loan was approved and issued in January 2021 and is repayable over the following six years. In the first year there was a repayment of capital and interest holiday. Thereafter there are 60 monthly payments. The interest is charged at a floating rate based on a minimum of 2.99%. The loan has not been secured against any property on the charity. 

27 



## **HERTFORDSHIRE COUNTY SCOUT COUNCIL** 

## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Continued** 

|**14.**<br>**FUNDS**<br>Unrestricted Funds<br>Designated Funds<br>Tangible Fixed Asset Fund<br>Glider Engine Fund<br>County Projects Fund<br>Training and Permits Fund<br>Lochearnhead Projects Fund<br>Sailing Fund<br>Restricted funds<br>Appeal Andaman & Nicobar<br>Phasels Wood Jubilee<br>Malibeni 2020 Expedition<br>Scouts Against Malaria<br>Well End Restricted<br>Other Funds<br>Total|**1 January**<br>**2025**<br>**Incoming**<br>**Resources**<br>**Outgoing**<br>**Resources**<br>**Transfer**<br>**between funds**<br>**31 December**<br>**2025**<br>**£**<br>151,953<br>**£**<br>2,015,323<br>**£**<br>(1,651,110)<br>**£**<br>**£**<br>16,839<br>533,005|
|---|---|
||2,554,793<br>-<br>-<br>(16,839)<br>2,537,954<br>7,288<br>8,077<br>(12,504)<br>-<br>2,861<br>-<br>95,000<br>-<br>-<br>95,000<br>-<br>10,000<br>-<br>-<br>10,000<br>-<br>15,500<br>-<br>-<br>15,500<br>-<br>8,879<br>-<br>-<br>8,879|
||2,562,081<br>137,456<br>(12,504)<br>(16,839)<br>2,670,194|
||2,714,034<br>2,152,779<br>(1,663,614)<br>-<br>3,203,199|
||**1 January**<br>**Incoming**<br>**Outgoing**<br>**Transfer**<br>**31 December**<br>**2025**<br>**£**<br>**Resources**<br>**£**<br>**Resources**<br>**£**<br>**between funds**<br>**2025**<br>**£**<br>**£**<br>8,240<br>-<br>-<br>-<br>8,240<br>45,754<br>-<br>-<br>45,754<br>1,511<br>-<br>(1,511)<br>-<br>-<br>3,016<br>590<br>(1,115)<br>-<br>2,491<br>30,200<br>-<br>-<br>-<br>30,200<br>23,544<br>15,450<br>(13,390)<br>-<br>25,604|
||112,265<br>16,040<br>(16,016)<br>-<br>112,289|
||2,826,299<br>2,168,819<br>(1,679,630)<br>-<br>3,315,488|



The transfers between funds represent designated fund movements regarding Tangible Fixed Assets allocated from the general fund. There have also been restricted funds applied that have resulted in the terms of the funding being fulfilled and the value thereby becoming unrestricted. 

## **Designated Fund** 

Tangible Fixed Asset Fund - This is a designated fund that has been set aside to represent the net book value of the tangible fixed assets. 

Glider Engine Fund - This is designated money set aside towards the replacement of the glider engine Training and Permits Fund - This represents funds set aside for training and permits Lochearnhead Fund - This represents funds set aside for future projects at Lochearnhead 

County Projects Fund - This represents funds set aside for future projects Sailing Fund - This represents funds set aside for capital additions and replacements **Restricted Funds** 

Andaman & Nicobar - This fund represents donations collected to help the people of the Andaman & Nicobar Islands in the wake of the Tsunami. 

Phasels Wood Jubilee - This fund is for the development of the bottom field at Phasels Wood. Malibeni 2020 Expedition - This funding is for a trip to Malibeni . Other Fund - This includes the Appeal Fund which was set up for the capital refurbishment of the Activity Centres. 

- 

- Scouts against Malaria This was set up to help towards Malaria. Well End Restricted - This is money that has been donated towards the Well End Building Appeal. 

28 



## **HERTFORDSHIRE COUNTY SCOUT COUNCIL** 

## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Continued** 

## **14. FUNDS (continued)** 

Below is the comparative figures:- 

||**1 January**|**Incoming**|**Outgoing**|**Transfer**|**31 December**|
|---|---|---|---|---|---|
||**2024**|**Resources**|**Resources**|**between funds**|**2024**|
||**£**|**£**|**£**|**£**|**£**|
|Unrestricted Funds|346,394|1,696,362|(1,794,304)|(96,499)|151,953|
|Designated Funds||||||
|Tangible Fixed Asset Fund|2,472,191|-|-|82,602|2,554,793|
|Gilder Engine Trust|-|2,887|(9,496)|13,897|7,288|
||2,472,191|2,887|(9,496)|96,499|2,562,081|
||2,818,585|1,699,249|(1,803,800)|-|2,714,034|
|Restricted funds||||||
|Appeal Andaman & Nicobar|8,240|-|-|-|8,240|
|Phasels Wood Jubilee|45,754|-|-|-|45,754|
|Malibeni 2020 Expedition|1,511|-|-|-|1,511|
|Scouts against Malaria|3,516|-|(500)|-|3,016|
|Well End Restricted|30,200|-|-|-|30,200|
|Other funds|20,654|5,160|(2,270)|-|23,544|
||109,875|5,160|(2,770)|-|112,265|
|Total|2,928,460|1,704,409|(1,806,570)|-|2,826,299|



## **15. RECONCILIATION OF NET MOVEMENT IN FUNDS TO NET CASHFLOW FROM OPERATING ACTIVITIES** 

||**2025**|**2024**|
|---|---|---|
||**£**|**£**|
|Net movement in funds|489,189|(102,161)|
|Add back depreciation charge|113,341|105,011|
|Deduct profit/(loss) on disposal|-|-|
|Deduct interest income shown in investing activities|(417)|(146)|
|Deduct gains/add back losses on investments|(110)|(124)|
|Decrease in stock|858|3,051|
|(Increase)/Decrease in debtors|42,167|(58,508)|
|Decrease in creditors|(59,376)|22,960|
|Net cash generated in operating activities|585,652|(29,917)|



Net cash generated in operating activities 

29 



## **HERTFORDSHIRE COUNTY SCOUT COUNCIL** 

## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Continued** 

## **16. PENSION** 

The charity operates a defined contribution scheme, the amounts due for the year amounted to £21,838 (2024: £17,065) and the balance outstanding as at the 31 December 2025 amounted to £Nil (2024: £Nil). 

## **17. LEASES** 

The total future minimum lease payments under non-cancellable leases are payable as follows: 

|Land and Buildings|**2025**|**2024**|
|---|---|---|
||**£**|**£**|
|Within one year|3,320|3,320|
|After one year but within five years|13,280|13,280|
|Greater than five years|37,600|40,920|



Lease payments totalling £7,118 (2024: £3,320) have been recognised as an expense on the Statement of Financial Activities. 

|Equipment|**2025**|**2024**|
|---|---|---|
||**£**|**£**|
|Within one year|3,798|-|
|After one year but within five years|7,597|-|



## **18. CONTINGENT LIABILITY** 

The Scout Council together with Hertfordshire Girl Guides as participants in the Hertfordshire County Scout and Guide Council (HCS&GC), formed by the Girl Guides Association under its Royal Charter of Incorporation, were the beneficial lessees of Orchard Farm. In the unlikely and unexpected event that claims arise from the Lessor for dilapidations and other costs these liabilities will first be met out of the residual funds held by HCS&GC which amount to £17,370 at 31 December 2025. If this amount proved to be insufficient an unquantifiable liability would fall jointly on the Scout Council and Hertfordshire Girl Guides. The lessor has two years and three months to make a claim which will crystallise in March 2028. After this date the residual funds will be shared equally between the Scouts and Guides. 

## **19. NET ASSETS BY FUND** 

||**Unrestricted**|**Funds**|**Restricted Funds**|**2025**|
|---|---|---|---|---|
||**General**|**Designated**||**Total**|
||**£**|**£**|**£**|**£**|
|Fixed Assets|||||
|Tangible assets|-|2,537,954|-|2,537,954|
|Investments|8,489|-|-|8,489|
|Current Assets|||||
|Stock|8,685|-|-|8,685|
|Debtors|99,966|-|-|99,966|
|Cash at bank and in hand|845,306|132,240|112,289|1,089,835|
|Creditors|||||
|Amounts falling due within|||||
|one year|(379,568)|-|-|(379,568)|
|Amounts falling due after|||||
|one year|(49,873)|-|-|(49,873)|
|Total Net Assets|533,005|2,670,194|112,289|3,315,488|



30 



## **HERTFORDSHIRE COUNTY SCOUT COUNCIL** 

## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Continued** 

## **19. NET ASSETS BY FUND (Continued)** 

|Comparative figures:<br>Fixed Assets<br>Tangible assets<br>Investments<br>Current Assets<br>Stock<br>Debtors<br>Cash at bank and in hand<br>Creditors<br>Amounts falling due within<br>one year<br>Amounts falling due after<br>one year<br>Total Net Assets|**Unrestricted Funds**<br>**Restricted Funds**<br>**2024**<br>**General**<br>**£**<br>**Designated**<br>**£**<br>**£**<br>**Total**<br>**£**<br>-<br>2,554,793<br>-<br>2,554,793<br>8,379<br>-<br>-<br>8,379<br>9,543<br>-<br>-<br>9,543<br>142,133<br>-<br>-<br>142,133<br> <br>480,715<br>(434,624)<br>7,288<br>-<br>112,265<br>-<br>600,268<br>(434,624)<br>(54,193)<br>-<br>-<br>(54,193)|
|---|---|
||151,953<br>2,562,081<br>112,265<br>2,826,299|



## **20. RELATED PARTY TRANSACTIONS** 

Unrestricted donations of £Nil (2024: £Nil) and restricted donations of £802 (2024: £2,000) were received from 2 Trustees during the year (2024: 1). 

31