Charity registralion number 303471 (England and Wales) KENT COUNTYSCOUT COUNCIL ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
KENT COUNTY SCOUT COUNCIL LEGAL AND ADMINISTRATIVE INFORMATION Trusts9$ Mr DP H8tTIS Ms J Grant Mr DJ Everest Mr NB Patel Ms CJ KirkpatriGk MrAM Bates Mr J Martin MrAR Hogben Mr K Ridgway Mr N Gearing Mr JP Lucas Mlss A Chllds (Appolnted 14 Jun8 2024) Charity numbèr (England and Wale$) 303471 Prlncipal address Kent Scouts Actlvlty Centre Lower Grange Farm Sandling Maldstone Kent ME14 3DA Audltor Robson Laidler Accountants Llmlted Farnwood House Fernwood Road Je8mond N8wcastle upon Tyne NE2 1TJ
KENT COUNTY SCOUT COUNCIL CONTENTS Page TnJstee5' report Independent auditor's report Statement of flnanclal actlvltl8S Balance sheet 10 statemant of cash flows 11 Notes lo the financial statements 12-24
KENT COUNTY SCOUT COUNCIL TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2025 The Trustees have the plea8ure in presenting their report and the audited financial statemen18 for the year ended 31 March 2025. The financial statements have been prepared in accordance with the accounting policigs Bel out in the notes to the fln8nclal statemants and comply wilh th6 charlty's gov@rnlng document, th& Charities Act 2011, th6 Charftl&s SORP IFRS 102) (second edillonl, "Accounting and Rgporting by Charilles: Statement of Rocomm@ndod Practlca appllcable to charltles preparlng their accounts in accordance with the Financial Reporting Standard appllcable In the UK and Republic of Ireland (FRS 10218nd the Financial Reporting Standard in the UK and Republic of Ireland IFRS 102) (March 2018). Obj¢rtivg$ and actlvitles The purpose of Scouting exlsts lo actively engage and support young people in their personal development, ampowerlng them to make a positive contribution to sociaty. Th6 values of Scouting As Scouts wg are guided by th8se valu8S'. Int6grlty . We act with integrity,. we are honest, trustworthy and loyal. Rèspect - We have self-respect and respect for others. Care - We support others and fake care of the world In which we Ilva. Bellof - We explore our faiths, beliefs 8nd attitudes. Co-operation - We make a positive difference" we co-operats with others and make friends, Th8 Scout Method Scouting tskes place when young people, in partnership with adults, work together based on the values of Scouting and.. enjoy what they are dolng and have fijn; take parl in activities indoors and outdoors. learn by dolng., share In splrilual reflection. take responsibility and make cholces. und8rlake new and challenging activiti8s', and maka and liva by thair promisa. The ¢lose Ilaison between County Lead Volunteer and Dlslrict Lead Volunteers typifies the support provlded for leaders, as do the links beleen Local Training Manager8 and the Scout Districls. The County Team also provide activities and equipment which are not available at local level. and try to give as many young people as possible th8 opportunity to participate in such artivilles, and to develop new skills. The County méats tha Ch8rlty Commission's public banèfit criteria undar both the advancamant of aducatlon and tha advancement of citizenship or community dav&lopment headlngs. We ara convlnced that Scouting provldès relevant actlvities for young people, thereby beneffttlng the public at large. Although modest subscriptlons and low charges for extra activities should encourage membershlp. places for new members may not always be available due to a shortage of leaders. or tD the current leaders, existing heavy ¢ommitments' a shortage of suitable prernis8S or locations for meetings and other a¢tlvlJes Can also be a problem.
KENT COUNTY SCOUT COUNCIL TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Achlevements and performance Scouting in Kent Continues lo provide varied 8nd exciting activities for the young people in Scouting to experience including but not limlted to cllmbing, archery, and mi¢Trlighting for all age groups. Over the year, a wide range of activities were dellvered providlng valuable experiences for rrembers across all sections. These Included the Explorer's Big Weekend, Christmas parties for Beavers, and Cubs, adventure days at Lower Grange Fa, winter walks for Beavers, and hill walking training sessions for the adult volunteers. From a financial point of view, these a¢livities were successfvlty managed, ensurlng value for money whlle offering enriching experiencos for young people and volunteers. A deposit payment was also made for a new microlight, r&fl8cting ongoing inv8stment in adventurous activities and the County's commitm8nt to providlng 8 unique gxparienco forth6 young pgoplg of Kent. Lower Grange Farm saw Significant investment in the 8ite with a number of major projects being undertaken and completed throughout Ihe year. The courtyard was re-done and completed in Octobgr 2024 which has compl8tely rjlevated the bam and stable area. The team also Created and finlshed the tented village area, providing excellent amping accommodation for our resldèntlal booklng¥ and we also saw the pond area belng ulilised for water activities. As such, the site underw8nt quite a Iransformalion, and this is r@fl8ct8d in th8 total income for 2024125 which was the bigg6st since Lower Grange Farm opened a tru8 testament to th8 hard work of th8 Staff and volunteers. Financial review Th9 awunls for tha y8ar 6nded 31 Mah 2025 show total In¢ome of £1.Q6m in 2024125 ¢ompared to £1.99m In 2023124. Incom8 from donations andlggacies decr6as6d to £11k in 2024125 from £46k in 2023124. Income from charitable activitles ha5 decreased to £0.73m in 2024125 from £1.15m in 2023124. Kent Scouts, primary sourc8 of funding is th8 annual membership subscriptions received, in addition to other 8vents such as th8 Kent Intemalonal Jambore8 which occurs ev8ry four y8ars. Preparation for Kent Internatlonal Jamboree 2025 began In thls financial year, and accounts for an increase in income recelved as a result, Other trading activities incomB increased ID £284k in 2024125 from £275k in 2023124 as Lower Grange Farm contlnuèd, as In prevlous years. to go from strength to strèngth raflecting the hard work that goes in to running the slte, attractlng new customers and malntalnlng exlsllng customer loyalty, Total exp8nditure decreased in-line with Ihe drop In income, to £1.14m In 2024125 from £1.61m In 2023124. The Charlty held total fund balances at 31 March 2025 of £2.33m. Of these fund balances £0.02m are represented by restricted funds, £1.76m by designated funds, and £0.55rn in general unrestricted reserves. Designated funds include a fixed asset fund of £1.56m which repr888nt8 the valu8 of th8 Charity's tangible fixed assels. All othor daslgnated funds ar& 8xpaclgd to ba utllls8d In due coursa. Re89nS policy Durlng th8 pravlous yaar Trustees ravlawad the Charlly's raservas pollcy, and Increaséd thls to cover 6 months of no Income whlch Is estlmatad at £100,000 to cover unfor8s86n clrcumstancés, and budget variances. This contlngency would also provide fundlng for capltal expendlture In excess of funds ralsed, and the depreciation provisions. This amount has been set aside by the Trustees in a separate designated fund.
KENT COUNTY SCOUT COUNCIL TRUSTEES, REPORT {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Plans torfuture perlods Growing and supporting Scouting remains. as ever, our main priority. Having had previous success wlth the Grow 50 campaign as well as working with Scout Headquarters to bolster growth, the County wlll contlnua to 8xplore nèw ways to grow and support those groups alreody established to enable more young people wlthln Kent to access Scouting. The team at Lower Grange Farm will contlnue to develop the sit8, and th8 activttl@s offar8d to 8nsur8 that the success story that has been Lower Grange Farm over the lastfew years contlnues. Focus will also heavily be on the K6nt International Jambor@8 2025 Ocjrring in the first Weak of August 2025. Work is woll UndeaY lo ensure that thg 9vent is a success, and continugs to b& a highlight of tha s¢oullng offer from Kent County Scout Council. Stru¢turOy gov8rnanc& and managom8nt The charity Is controlled by its goveming document, a deed of trust and conslltutes an unlncorporated charlty. The Kent County Scoul Council's gov8rning documents are those of The Scout Association. They consist of a Roy81 Charter, which in turn gives authorily to the Bye Laws of tho Association and The Policy, Organisatlon and Rulés of The Scout Association. The K8nt County Scout Council is a trust 8Stablish8d und8r its own rul88, which are common to all Scout8. The trustees who served durlng the year and up to the date of slgnature of the flnanclal statements were: Mr DP Harris Mr JE Elllott Ms L Thomton Ms MES Glyn-Jones Ms J Grant Mr DJ Everest Mr NB Patel Ms CJ Kirkpatrick MrAM Bates MrA Trlll MrJ Martin MrAR Hogben Mr K Ridgway Mr N G88ring Mr JP Lucas Mlss A Childs (R8slgn8d 31 May 20241 (Fieslgned 28 September 2024) (Fiesigned 28 September 2024) (Resigned 28 September 2024) (Appolnted 14 June 2024) Recrultment and appolntmgnt of trust88S Th6 Trustaes ar8 appolntad in accordance wlth these rules al the Annual Genéral Meetlng, either by election or by approval of thelr nomlnatlon. other trustees may be co-opted durlng the year to serve until tho next Annual General Meeling. Most trust8&s hav& pr8viously served as Irus188s of Scout Groups or Distrlcls and ara therafore already familiar with trust88 r8sponsibilities and wlth th8 governing documents. The Kent County Scout Council is responsible for providing leadership, advice and support for all the Scout Districls in Kent and, through them, all th8 Scout Groups in the County. The County Office at Sandling near Maidstone co- ordlnates the flow of Infonnatlon to and from all the Scout Distrlcts and Groups. Volunteer leaders in the County Team organlse agreed prograrnmes for leader tralning, activilles and events., they also publicise and promote Scouting. The officers have the necessary authorily for day-to4lay management bul the ultimate r8sponsibililies for general administration, including employment and legal compliance. resl wlth the Trustees.
KENT COUNTY SCOUT COUNCIL TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Th8 Trustees have identified the major risks to which Ih8y b81iav8 th8 County is 8XPOS8d; th8S8 hav8 b8en reviewed. and systems are in place to mltlgate them. The Ttv$tee8 thank all 18ad8rs who provide so much time and effort for the benefit of young people who are members. W8 also thank ev8ryong who h8lp Scouting in less vlsible ways and all those who have provlded funds, goods and servlces for the development of Lower Grange Farm. Statamgnt of tru$toe$' rèsponslbllltlés The trustees are responsible for preparing the Trustees, Report and the financlal stat8m8nts in accordanc8 wlth applicable law and United Kingdom A¢¢ountlng Standards (United Klngdom Generally Accepted Accounting Practica). The law applicable tc charttles In England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Kent Scouts and of the incoming resources and appllcatlon of resources of the Kent Scout8 for that year. In preparing these financial statements, the Irusteos are required to- select suitablg accounting polici85 and th8n apply them consistently- observe the methods and princip18s in th& Charities SORP. make judgements and estimates that are reasonable and prudent., state whether applicable accounting standards have been followed, subject to any malerlal departures dlsclosed and 8xplained in the financial st8temenls; and prepare the financlal statamants on th8 going concem basis un18SS It is inappropriat8 to pr8sume that lh8 charity will continue in operation. The trustaas ara rasponslble for keeping sufficient accounllng records that discli)se with r8asonable accuracy al any time the financlal pos111on of the Kent Scouts and enable them to ensure that the flnanclal statemants comply with the Charilies Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provlslons of Ihe trust deed. They are 8150 responsible for safeguarding the ass8ts of the Kent ScoLrts and hence for laking reasonable steps for the prevention and dgt8ctlon of fraud and other Irrogularilies. The ust6 roved by the Board of Trustees. rNB Trustee atel Tru$to0 16 Sept8mb8r 2025
KENT COUNTY SCOUT COUNCIL INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF KENT COUNTY SCOUT COUNCIL Oplnlon We have audlted th& flnanclal ststements of Kent County Scout Council (the 'Kent Scouts,) for the year ended 31 March 2025 which comptise the statement of financial activities, the balance sheet, the statement of cash fk)ws and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied In their praparation Is appllcabls law and Unlted Klngdom Accountlng Standards, Includlng Financlal Reportlng Standard 102 The Flnanclal Rgportlng Standard appllcabl8 In the UK snd Rapubllc of Ireland (United Kingdom Generally ACpted Accounllng Practlce). In our opinion, the financial statements: glve a true and fair view of the state of the chartty's affairs as at 31 March 2025 and of its Inc¢mlng resources 8nd application of resources, for the year then ended- have bean prop8rly prapar6d in accordance wlth United Klngdom G8n8rally Accapted Accounllng Practice., and have been prepared in accordance wlth the Charities Act 2011. Basls for oplnlon We conducted our audlt In accordance wlth Internatlonal Standards on Audillng (UK) {ISAs (UKI} and appllcable law. Our responsibilities under those standards are further described in the Auditor's responsibilitles for the 8udif of the fin8nGi81 statements 88Ction Df aur report. We are ind8p8nd8nt of th8 K8nt Scouts in accDrdanc& wtth th8 ethical requlrements that ara ralavant to our audlt of tha flnanclal statements In tha UK, Includlng tha FRC'S Ethlcal standard, and we have fulfllled our other ethlcal responslbllllles In accordance wllh these requlrements. We belleve that the audit evidence we have obtslned is sufficient and appropriate to provide a basis for our opinion. Concluslons relatlng to golng concern In auditing the financial statements, we have conc]uded that the Iruslees, use of the going concem basis of accounting in th8 pr8paration of the financial statements is appropriat8. Based on the work we have perfonned, we have not Identlfled any material uncertalntles relating to evenls or conditions that, individually or collectively. may cast significant doubt on the Kent Scouts's abillly to continue as a going conc8rn for a p8riod of at lea81 tw8lv8 months from wh8n the financial stat8m8nts ar8 authoris8d for issu8. Our responsibilities and the responsibllltles of the trustees wlth respect to going concern are descrlbed in the relevant sections of this report. Other Infomiatlon The other informalion comprises the Inforrnatlon included In the annual report other than the flnanclal statements and our auditor's report thereon. The twstees are re8pon8ible for the other Information conlained within the annual report. Our opinion on the financial stalements does not cover the other information and we do not express any form of assurance conclusion Ihereon. Qur responsibility is to read the other information and, in dolng so, ronsider whelher the other information Is materially in¢onsistonl with tho finan¢ia1 ststetnenls or our knowledge oblained in th& coursa of the audit, or otherwise appears to be materially misstat@d. If we identify such material inconsistencies or apparent material misslatemenls, w8 are requir8d to determine whether this gives rise to a matsrfal misstatem8nt In the financial statements ihemselves. If. based on the work we have performed. we conclude that there is a material mi88talement of thi8 Other information. we are required to report that fact. We have nothing to report In this regard. Mattgrs on whlch w8 are required to report by exception We have nothing to report in respect of the following matters in relatlon to which the Charlties {A¢counts and Reports) Regulations 2008 requires us to report to you if, in our opinion- the infomiatlon given in the financial slatamants Is inconsistent in any material resp6Ct wilh the trustoes, raport,, or sufficient accountlng records have not been kept" or the financial statements are not in agreement with the accounting records. or we have not received all the information and explanations wg require for our audit.
KENT COUNTY SCOUT COUNCIL INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF KENT COUNTY SCOUT COUNCIL Responslbllltles of trustees As explained more fully in the statement of Iwstees, responsibilities, the trustees are responslble for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as th& trust8&s detarmlnÉ Is n8cessary to enablè tha prèparatlon of flnan¢lal statements that are free from matgrlal mlsstat8mant, whether dua to fraud or error. In preparlng thè flnanclal statements, Ihe trustees are responsible for assesslng the Kent Scout8'8 abllity to contlnue as a going concem, disclosing, as applicable, matters related to going concern and using Ihe going concern basis of accounting unless the trustees either intend to caasè oparatlons, or have no reali$tl¢ altematlve but to do $0. Auditorfs responsibilities for the audit of the financial statements We hav6 b88n appointed as auditor under s8ction 144 of the Charltles Act 2011 and report In accordance with the Act and relevant regulatlons made or havlng eff6Ct thereunder. Our obj8CtiV8s ar8 to obtain reasonabl8 assuranc8 about wh8th6r th8 financlal statements as a whola ara free from material misslat8m8nt, wh8th@r due to fraud or &rror. and to ISSU8 an audltorfs 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 misststernent when it exists. Misststements can arise from fraud or 8rror and are considered mat@rio1 if, individually or in the 8ggr8gal8, they could reasonably be expec18d to influ8nc8 the economlc declslons of us&rs tak8n on tha basls of th8se flnanclal statèmants, The extent to which our procedures are capable of detecting iegUlar1ties, including fraud, is detailed below. The risk of material misstatement due to error or fraud has been assessed in conJunGtion with how Internal controls may mitigate any Such risk. These controls are reviewed as part of the audit by p&rfomFing systems walkthrDughs ID 9nsurg they are oper81ing 8ff8ctivaly. Oth8r subst8ntivg tgsting is 8180 perfonned on 811 material balances and thsrafora any Instances of non-compllancg should be Idanufled or considgrgd as insignffiGant. Manualjoumal entries are scrutlnlsed by data anatytlcs software used as p8rt of the audrf. A further description of our responsibilities is available on the Financial Reportlng Council's webslte at: https:11 www.fr¢.org.uklauditorsresponsibilifjes. This description forms part of our auditor's reF)Ort. Other matiers Your atlention is drawn to the fact that the charlty has prepared financial statements in ac¢tsrdan with "Accounting and Reporting by Charities.. Slatemenl of Recommended Practice applicable to chariti8s pr8paring their accounts in accordance with th@ Financial Reporting Standard applicable in th8 UK and R8public of Iraland (FRS 102). (as amended) in preference to the Accounting and Reporting by Charities: Statement of Recommended Pract1 Issued on 1 April 2005 which is referred to in the extant regulations bul has now been withdrawn. This has bean done In ord8r for tha flnanclal statamants to provide a tru8 and falr vlew In accordance with current Ganerally Accepted Account]ng Practlce. Use of our roport This report is made solely to th8 charfty's trustaes. as a body, in accordance wlth Part 4 of the Charltles (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we mlght state to the Gharity's trustees those matters we ar8 required to slat8 to th8m in an auditor's report and for no othar puos. To thg fiAllesl èxtent P8miilt8d by law, we do not acc8pI or assum8 r8sponsibiltty to anyone other than the charity and tha charitys trustees a8 a body, for our auditwork, for this report, orforthe opinions we have formed.
KENT COUNTY SCOUT COUNCIL INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF KENT COUNTY SCOUT COUNCIL Mlchael T Moran BA FCA (Sanlor Stat"utory Audltor) For and on bahalf of Robson LaldlerAccountants Llmltad, StatuloryAuditor Chartered AcGountsnts Farnwood Hous8 Fernwood Road Jesmond Newcastle upon Tyne NE2 1TJ 16 September 2025 Robson Laidler Accountants Llmited 1$ 8ligibl& for appolntmènt as auditor of tha K8nt Scouts by vlrtu8 of its eligibillty for appolntment as audltor of a company under séctlon 1212 of the Companl8s Act 2006.
KENT COUNTYSCOUT COUNCIL STATEMENT OF FINANCIALACTIVITIES INCLUDING INCOME AND EXPENDITUREACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 Current flnanclal year UnrestrlGled funds 2025 Restrlcted fund8 2025 Total Total 2025 2024 Notes Incoma and endowments from: Don8llons and legacies Charilable activitie5 Other trading activities Investments Other income 756 725,224 284,266 43,884 9,916 10,672 725,224 284,266 43,884 46,118 1,147,200 275.442 26,976 491,736 Totsl Income 1,054,130 9,916 1,064,046 1,987,472 Expanditure on: Charltable aCdvIes 1,140,715 1,628 1,142,343 1,608,369 Total exp8nditure 1,140,715 1,628 1,142,343 1,eoe,369 Net In¢omel(expendlture) and movement In funds 186,585} 8.288 178,297) 381,103 Raconclllatlon of funds: Fund balances at 1 April 2024 2,396,627 11.350 2,4D7,977 2,026,874 Fund balan¢os at 31 March 2025 2,310,042 19.638 2,329,680 2,407,977 Tha statement of financial activitl8s includes all gains and losses recognis6d in th8 year. All income and 6XP6nditure derive from contlnulng actlvltlas.
KENT COUNTY SCOUT COUNCIL STATEMENT OF FINANCIALACTIVITIES {CONTINUED) INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 Prlor flnanclal year Unrestrlcted funds 2024 Restrlcted funds 2024 Total 2024 Note$ Incomè and endowmants from: Donatlons and lègacl8s Charltable actlvltles Other trading activities Investm8nts Other Income 35,888 1,147,200 275,442 26,976 491,736 10,230 46,118 1,147,200 275.442 26,976 491,736 Total Incoma 1,977,242 10,230 1,987,472 Expenditure on.. Charitable activities 1,595.879 10.490 1,606,369 Total expenditure 1,595,879 10,490 1,606,369 Net In¢omel(expendlture) and movement In funds 381.363 (260) 381.103 Reconciliation of funds: Fund balanc&s al 1 AprlS 2023 2,015.264 11,610 2,026.874 Fund balancas at 31 March 2024 2,396,627 11,350 2,407,977
KENT COUNTY SCOUT COUNCIL BALANCE SHEET ASAT31 MARCH 2025 2025 2024 Notes Fixed assats Tanglble assets 15 1.556.052 1,557,288 Currant assots D&blors Cash at bank and in hand 16 1,43e.778 2,303,744 553,330 1,561,720 3,740,520 2.115,050 Credltors. amounts falllng due wlthln one year 17 (2,966,892) (1,264,361) Net current assets 773,628 850,689 Total assats18ss current liabilities 2,329,680 2,407,977 The funds of tho Kent Scouts Restrlctad Incoma funds Unrestrlcted fijnds 20 21 19,638 2,310,042 11,350 2.396,627 2,329,680 2,407,977 Th anci ents ere approved by th8 trust8es Dn 16 S8plemb8r 2025 P Harrls Trustee Mr NB Patel Trusteo 10
KENT COUNTY SCOUT COUNCIL STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2025 2025 2024 Notes Cash flow8 from oporatlng actlvltlos Cash generaled froml(absorbed by) operations 24 729,615 (61,154) Invostlng actlvltles Purchase oftanglble flxed assets Proceeds from disposal oftangible fixed assets Investment income recelved (31,4751 494,000 26,976 43,884 Not cash g&norat8d from Invgstlng actlviti8s 12,409 520,976 Net cash generated from financing activities Net Increase In cash and cash equlvalents 742,024 469,822 Cash and cash equival8nts at beginning of year 1,561,720 1,091,898 Cash and cash.equlvalents at end of year 2,303,744 1,561,720 11
KENT COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Accounllng pollc168 Charlty Informatlon Kenl County Scout Council 18 a charity registered in England and Wales. registraÉian number 303471. It is governed by three do¢umants'. 1) The Scouts Assoclation - Roy81 ¢harter 1912(as amended); 2) Th8 Policy, Organisation and Rules ofThe ScoutAssociation{POR)', 3) Constitution ofth9 Kent County Scout Council dated 20 September 2016. The charlty's regislered office is the Kent Scouts Advlty Centr6, Lower Grange Farm, Grange Lane, Maidston8, K8nl, ME14 3DA.. 1.1 Accounting ¢onv¢ntlon Th8 financial stal8m8nts hav8 been prepared in accordance with the Kent Scouts's De8d of Trust, th6 Charitles Act 2011, FRS 102 "Th8 Financial Reporting Standard applicabl8 in the UK and R8public of Ir8land" {'FRS 102,1 and the Charilies SORP "Accounting and Reporting by Charities: Ststement of Recommended Practice applicable to charities preparing their accounts In accordance wth the Flnancial Reporting Standard applic8b18 in th8 UK and R8public of Ireland (FRS 1021" (8ff8CtiV8 1 January 2019). Th8 K8nt Scouts is a Publlc Beneflt Entity as dèflned by FRS 102. The financial slalements have departed from the Charities (Accounts and Reports) Regulations 2008 only lo the extent required to provide a true and fair vi8w. This departure has involved following the Statement of Recommended Practice for charfties applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations bul whlch has since been withdrawn. The financlal ststemants ar& pr6par8d In st8rflng, which is the functlonal currancy of tha Kant Scouis. Monelary emounts In these flnanclal statements are rounded to Ihe nearest £. Tha financial statemenls have been prepared under the historical cost convention. The principal accounting pollcies adopled are set out below. 1.2 Going ¢oncern At the lime of approving the financial ststements, the trustees have a reasonable expectation that the Kent Scouts has adequate resources to continue in operatlonal existence for Ihe foreseeable future. Thus the Iwsl8es"continue to adopt the going concern basis of accounting in preparing Ihe financial stal8m8nts. 1.3 Charitablo funds Unr6Stricted funds ar8 available for use at the discrgtion of the trustees in furtherance of their charitabl@ objectlV8S. Restricted funds ara sublect to spacific conditions by donors or grantors as to how th8y may ba us8d. Th8 purposes and uses of the restricted funds are s8t cut in th8 notés to th8 financial slat6ntsnts. Endowmenl funds ar8 subject to SP8cific conditions by donors that the capital must be maintained by the K8nt Scouls. 1.4 Income Income is recognised when the Kent Scouts is legally entit]ed t¢ it after any performance conditions have baan met, tha amounts can ba maasured r61iably, and it is probab18 that income will be received. Cash donations are recognised on receipt. Other donations are recognised once the Kent Scouts has been notified of the donation, unless p9rforMan conditlons require deferral of th8 amount. Income tsx r8coverabl8 in relation to donations recetved under GiftAid or daads of covenant is rocognlsad at the tlme of the donation. 12
KENT COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accountlng poll¢les (Contlnuod} Legacies are recognised on receipt or 0th8rwi8e if the Kent Scou18 has been notrfied of an impending distribution, tha amount 1$ known, and re¢elpt is axpacted. If the amount is not known, the lega¢y is Ireated as a contingent asset. 1.5 Expendlluro Expendilure is re¢ognlsed once there Is a legal or constructive obli9ation to transfer economic beneflt to a third party, it is probable that a transfer of e¢onoml¢ benefils will be required in setUem6nt. and the amount of th8 obligation can be measured reliably. Expenditure is classified by a¢tlvlty. The costs of each activity are made up of the total of direct Costs and shared costs, including support cosls involved in undertaking each activity. Direcl costs attributable to a single activity are allocat8d directly to that activity. Shared costs which contribute to more than one activily and support costs whlch are not attributabl8 to a singl8 activity ara apportEonad b&twaen those advities on a basis conslstent wlth the use of resources. Central staff costs are allocated on Ihe basls of tlme spent, and depreclation charges are allocated on the poriion of the asset's use. 1.6 Tangible red assets Tangible fixed assets are initially measured at cost and subsequently measured at cosl or valuation. n@t af depreciation and any impairment losses. D8preciation 18 recognised so as to writ6 off the cost or valuation of ass6ts less their rnsidual valu8S Over their useful Ilvès on the followlng bas&s'. Fre8hold18nd and buildings Scout equim8nt other equipment 20/0 Straight lin8 25% Stralght Ilne 25 10 Stralght Ilne The gain or loss arising on the dlsposal of an asset is determined as the difference between the sale proceeds and the carrylng value of the asset, and is recognlsed In the statement of financial activities. 1.7 Impalrment of flxed assets At each reporiing end date, the Kent Scouts reviews the carrying amounts of its tsngible assets to d8t8rmine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset Is estlmated In order lo determine the extsnt of th8 impairment loss lif any). 1.8 Cash and cash oqulvalents Cash and cash equivalents include cash In hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or18&8, and bank overdrafts. Bank overdrafts ara shown within borrowlng$ in currant liabllitles. 1.9 Financial instruments The Kenl Scouts has elected to apply the provisions of Section 11 'Basic Financial Instruments, and S6Ctlon 12 '0ther Financial Instruments Issues, of FRS 102 ID all of its financial instruments. Flnanclal Instruments are recognised in the Kent Scouts's balance shagt when tha Kent Scouts become8 party to th8 conlractual provisions of tho Instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, whon there 18 a leg8lly enforcgable right to Set off the recognls8d amounts and there is an int8ntion to settl8 on a nat basi6 or to realise Ihe asset and settle the liability slmultaneously. 13-
KENT COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accounting policie8 (Continued) Baslo financi8188$9ts Basic financial 8sset$, whlch In¢lud8 debtors and cash and bank balances, are Inltlally measured at transaction prlce Including transactlon costs and are subsequently carried al amortlsed cost uslng the effeclive int8resl method unless the arrangement constitutes a financing Iransaction, where the Iransaotion is measurad at the present value of the future réc81Pts dlgcounted at a market rata of inte$t. Financial a88ets classlfied as receivable within one year are not amortised. 8a$i¢ linan¢lal Ilabllltles Basi¢ finan¢lal Ilabllltles, Includlng cradltors and bank loans are Inltlally recognlsed at transactlon prlce unlass the arrangement constltutes a flnanclng transaction, where the debt instrument Is measured at the present valu8 of the futur8 paytnents discounted at a market rate of interest. Financial liabilities classified as payab18 wlthln ona y8ar ar6 not amortised. Debt instrumenls are subsequently carried at arnortised ¢osl, using Ihe effective int6re5t rate method. Trada cradltors are obllgations lo pay for goods or s@rvicès that hav8 b8en acquired in tho ordinary course of operatlons from suppllers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and sub88quently rneasur8d 81 amortised (x)8t using th8 8ff8CtIV8 Int8r881 method. Dereoognition of financlal liabllltles Financi81 liabilities are d8recognised when the Kent Scauts's contractual obligalions expirg or are discharged or cancéllad. 1.10 Employee benefits The cost of any unus&d holiday entitl8ment is recognisad in th8 period in which the employee's services are recelved. T8rmin81ion b8n&fits ar8 r8cognis8d immediately as an expense when the Kenl Scouts is dgmonstrably ¢ommitled to terrrlnata the amploym&nt of an employee or to provide lermination b@n8fits. 1.11 Retiremènt benefits Paymants to dafinad contrlbutlon rgtlremont benefit schemes ara charged a8 an expense as they fall due. Critical accountlng estimates and Judgements In the appllcatlon of the Kent Scouts's accounting policies, the trustees are required lo rnake judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and a6sociated assumption8 are basod on historical experience and other factors that are considered to be relevant. Actual results may dlffer from thase estlrnatgs. The estimates and underlying assumptions are revlewed on an ongolng basis, Revisions to ac¢ounling estimatas ar& racognisad in tha p@riod in which Ihe eslimale Is revised whore tha r6vision aff8Cts only that period, or in thé perlod of tha ravlslon and futura pariods whare tha rgvision affocts both current and fijtura periods, 14-
KENT COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Ineome from donatlon8 andlogacleg Unrestrlcted Reslrlcted funds funds 2025 202S Total Unrestrlcted Restrlcted funds funds 2024 2024 Total 2025 2024 Donallons and glfts Lega¢igS Grants (4,591) 9,916 5,325 6,263 6,283 10,230 29,825 10,230 5,347 5,347 29,625 768 9.916 10.672 35.888 10,230 46,118 Grants Cobtree Trust Reconnect- County Fun Day UKYouth Fund Love Where You Live Fund 4,825 4.825 3,600 3,600 522 522 24,525 24,525 1,500 1,500 5,347 5.347 29,625 29,625 A donatlon made last year to the Dean Hardlng Fund and Classed as an unrestrfctsd donation has this year baen moved into the correct fund. In¢ome from charitable actlvltles Unrestricted Unr8strlctod funds funds 2025 2024 Lower Grange Farm Lower Grangè Farm actlvitlas 469,790 409,5q5 Scoutlng S8Ctional Groups Global Duk8 of Edinburgh Badges other adventurous activities 22,887 152,43Q 15,297 516 64,304 101,280 583,307 15,240 857 37,001 725,224 1,147.200 15-
KENT COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Incomo from othor trading a¢(tvitle$ Unroslricted Unrestricted funds funds 2025 2Q24 Lower Granga Farm rantal Incoma and v8nue hir8 Membershlp subscrlpllons 103,487 180,779 84,599 190,843 Oth8r tradlng actlvltles 284.268 275.442 Incoma from Investmonts Unrestricted Unrestricted fund8 funds 2025 2024 Intorest re¢elvabla 43,884 26,976 other Income Unrestricted Unr68trlcted funds funds 2025 2024 Net gain on dlsposal of tsnglble fixed assets 491,736 16-
KENT COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Expenditure on charltable actlvltles Lowor Grange Farm 2025 Scoutlng Total Lowèr Grange Farm 2024 Scoung Total 2025 2025 2024 2024 Direct costs staff costs D8pr8ciatlon and Impairment Lower Grange Farm activiti Sectional groups Global events Duke of Edinburgh Badges Other adventurous activitl8S Dlstrlct laadership. advice and support Bad debts 261.362 102,484 363,846 213,130 93,491 306.621 29,712 3,000 32,712 37,997 3,000 40,997 336.730 336,730 32,291 156,017 15,119 339 334.956 334.956 112,304 6D4,710 16,262 153 32,291 156,017 15,119 339 112,304 604,710 16,262 153 85,308 85.306 72,549 72.549 102,105 102,105 81,248 81,248 457 457 627,804 496,661 1,124.465 586.540 983,717 1,570.257 Grant funding of activilies Is88 note 9) 1,600 1.600 Sharo of 8UPPOrt and governance costs (see note 10} Support 9,091 Governance 8,787 9,091 8,787 4,773 29,739 4,773 29,739 627,804 514,53g 1,142,343 588,540 1,019,829 1,606,369 Analysis by fund Unrestricted funds Restricted funds 626,176 1,628 514,539 1,140,715 1,628 586,540 1,009,339 1,595.879 10,490 10,490 827,804 514,539 1,142,343 586,540 1,019,829 1,606.369 Grants payable Scoutlng 2024 Grants to institutions: Scout Groups 1,600 No grants have been paid lo any institutions In thé cutrént year. 17-
KENT COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 10 Support Costs allocated to a¢tivitie$ 2025 2024 Trustee expendlture Governance costs 9,091 8,787 4,773 29,739 17,878 34,512 Analysed bolw88n: Scoulng 17,878 34,512 2025 2024 Governance costs comprlse: Audit fees Legal and professional 7,616 1,171 9,105 20,634 8,787 29,739 11 Net movement in funds 2025 2024 The net movement in funds Is stated after ¢harglngllcreditingl- F88s payab18 for th@ audit of th8 charity's financial stat6m8nts Depreclallon of owned tanglble foced assets Lossl(profil) on disF)osal of tangible fixed asse18 7,616 32,712 9,105 40.997 (491,736) 12 Trust88¥ During the year ended 31 March 2025 non8 of the Trust88s {or any persons conn8ctad with them) racelved any or other benefits {2024 . £Nill. During the year ended 31 March 2025, expenses totalling £7,779 (2024 £1,404} were reimbursed or pald directly to 8 Trustees (2024 . 7 Trustees). in respeGt of travel and subsistence. 13 Employae$ The average monthly number of employees during the year wa8: 2025 Number 2024 Number Employees 18 17 18-
KENT COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 13 Employees {Contlnuadl Employment ¢o$ts 2025 2024 Wages and salaries Social security costs Other pension c0818 338,209 19,403 6,234 285,613 15,603 5,405 363.846 306,621 Due to the way the ChatY operates the trustees conslder that Ihey are the only key management personnel and since no trustee has been remunerated nor received any benefits during the year then there are no key managamanl personnel disclDsure8 to include {2024 £Nil). There were no employees whose annual remuneratlon was more than £60,000. 14 Taxatlon Th8 charity is exempt from taxation on its activities because all its income is applied for charitsble pu09eS. 15 Tanglble fixed assets Freehold land and buildings Scout equimenl other e4uiprnent Total Cost At 1 April 2024 AddlOnS 1,737,536 25.786 255,359 3,890 188,332 2,181.227 1,799 31.475 At 31 March 2025 1,763,322 259,249 190,131 2,212.7Q2 Depreciation and Impaimient At 1 April 2024 Depreciation Charged In the year 213,046 17.272 249,359 3,000 161,533 12,440 623,938 32,712 At 31 March 2025 230,318 252,359 173,973 656,650 Carrying amount Al 31 March 2025 1.533,004 6,890 16,158 1,556,052 At 31 March 2024 1,524,489 6,000 .26,799 1,557,288 Included within freehold property Is freehold land at cost of £897,55512024: £897,555), which has not been d8preciat8d. 19-
KENT COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 16 Debtors 2025 2024 Amounts falllng due wlthln one year: Trade debtors Oth8r debtors Prepayments and a¢cru8d In¢ome 1,1eo,325 197 276,254 460,647 197 92,486 1,436,776 553,330 17 Credllors: amounts falllng due wlthln one year 2025 2024 Note8 Deferred income Trade creditors Other creditors Accruals 18 2,930,615 16,8D1 11,016 8,460 1,202,360 41.893 11.758 8,350 2,966,892 1,264.361 18 Deferred income 2025 2024 other defarred Incomo 2,930,615 1,202.360 Deferred incom8 is included in the financial statem6nts as follows: 2025 2024 Deferred Incomg Is Included thIn. Current liabllities 2,930,615 1,202,360 Movements in th8 yaar.. Deferred income at 1 Aprll 2024 Released from previous periods R8sourcos deferred In th8 yaar 1,202,36Q 1,539,371 11,202,360) (1,539,371) 2,930,615 1,202,360 Daf6rred Incom8 at 31 March 2025 2,930,615 1,202,360 19 Retlrement beneflt schemes 2025 2024 D8fin6d contribution scherne8 Charge to profrt or loss in respect of defined contrtbution schemes 6,234 5,405 .20-
KENT COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 19 Retlromant bgngflt $¢hamès {ConUnu8dl The Kent Scouts operates a defined contribution pgnsion s¢hgmo for all qualifying employees, Tha assets of the scheme are held Separately from those of the Kent Scouls in an independently adminlslered fund. 20 Restrl¢ted ftinds Tha rastrlctad funds Df the charity comprise the unexpended balance8 of donations and grants h8ld on tru8t subject to spocific conditions by donors a8 to how they may be used. At 1 Aprll 2024 Incomlng Resources At 31 March resourc88 8XP8nded 2025 Barry Thomas IT Development Dean Harding 946 174 18.518 174 10.230 9.916 {1,6281 11.350 9,916 11,6281 1S,638 Prevlous year: At 1 April 2023 Incoming resourcos Resourc63 At 31 March oxponded 2024 Barry Thomas IT Development Early Y8ars - Squirrels Reconnect County Fun Day- Scouts Re¢onnect County Fun Day- Public Dean Harding 946 174 174 6,490 2,000 2,000 (6,490) (2,000) (2,000) 10,230 10.230 11,610 10,230 (10,490) 11.350 Restrfct8d fvnds are held for the followlng purposes.. Barry Thomas - Fund represents donations received to help disadvantaged Scouts to attend major events and Jamborees. IT development - Fund represents a grant recetved to improve infomialion technology systems at Lower Grang6 Farm. Early Years - Squlrrels - Fund represents a grant recelved to aid promotion of incluslve high quallty early year learning, and development in partnershlp with Kent S¢outs. Reconnect County Fun Day - Scouts - Fund reprosents a grant received to anable a County fun day to b& held in July 2023 to help our SCDUting membership reconnect with their pre-pandemic lives. R6connact County Fun Day- Public- Fund rapSents a grant rec&iv6d to enabla a County fun dsy to bs held in August 2023 to help our 5GOUting lo¢al Communltlgs reconnact with thelr pre-pandeml¢ lives. Dean Harding - Fund r8pr8S8nts a grant r8C8ived to enable disadvantaged young people to visit Disneyland in Florfda. 21
KENT COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 21 Unrestrlcted funds Th8 unrestricted funds of the charity comprl$e the unexpendod balances of donations and grants whlch ara not subject to spe¢rfi¢ conditions by donors and grantors as to how they may be used, These include designated funds which have been set aslde out of unrestricted funds by the trustees for 8pecffic purpos88. At l Aprll 2024 Incomlng Resour¢es At 31 March resources expended 2025 Fixed asset fund Kenl International Jamboree, & Worfd Scout Jambor8e188ders fund Growth, & devglopment initiatives fund Lower Grange Fami - Development, a¢tivilies, & facilities fund Emargency dasignated fund Freemasons bursary fund Love )Nh6re You Live fund G8n8ral funds 1,557,288 31,475 (32,711) 1,556,052 104,650 109 104.650 109 73,738 100,000 (73,738) 100.000 100 500 (400) (913) 11,032.953) 913 559,929 1.Q22.155 549.131 2,396,627 1,054,130 11,140,715) 2,310.042 Previous year: At 1 April 2023 Incoming resource8 Resourcos At 31 March expanded 2024 Fixed ass8t fund Kent International Jamborea, & Worf Scout Jambcree leasders fund Growth, & development inltiatives fund Lowar Grang8 Farm - Davelopm8nt, actlvlties, & facllltles fund Em6rg6ncy designated fund Cobtr86 Trust fund UK Youth fund Love Where You Live fund G&n@ral funds 1,600,549 143,261) 1,557,288 34,623 40,QOQ 70,Q27 139,891) 104,650 109 112,657 100,QOO 11,262 150,181) 73,738 100,000 3.6QO 24,525 1,5QO 1,936,355 {3,600} 124,525} (587} (1,503,861) 913 559,929 127,435 2,015,264 1,977,242 (1,595,879) 2,396,627 -22-
KENT COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 21 Unr•strlcted funds (Contlnued) Designat8d funds arg held for Ihe followlng purposes: Flxed asset fvnd - Thls ropr858nls th@ net book value of tha tangibl6 fix8d assets paid for from unrestricted general funds. Kent International Jamboraa fund This r8presents funds held for the Kent Intemalional Jamboree occurrlng once every four years. The naxt Jambore8 will be hald in August 2025. and the next sometime in 2029. World Scout Jamboree leaders fund This represents fund5 held to support the leaders on the World Scout Jamborea. The next Jamboree will b8 h81d in August 2027 in Poland. Growth, & development inrf(iatives fund - Thls represents funds held to support part tlmè d6valopm&nl offlcers working to grow scouting in local areas. Lower Grange Farm - Development, a¢tlvltlas, & facllltles fund - This preSentS GiftAid funds h8ld to further the development of Lower Grange Farm. Emergency deslgnatad fund This represgnts funds held to COV8r emergencies and is the equivalent to the value of the reserves pollcy. Freemasons Burs8ry fund- This represents funds held Éo benefit disadvantaged young people. Love Where you Live fund - Thls represents funds to improve tha local anvlronm6nl. Gen8ral funds This represents free r8serves readily available to the trustees to spend as they see fil in accordance wlth the tharlty's oblectlv8S. 22 Anatysis of net assets betwgon fundg Unrestrlcted funds 2025 Restrlcted funds 2025 Total 2025 At 31 March 2025: Tanglble assets Current assetsl(liabililies) 1,556.052 753.990 1,556,052 773,628 19,638 2.310,042 19,638 2,329,680 Unrestrlcted funds 2024 Restricted funds 2024 Totsl 2024 At 31 March 2024: Tangible assets Current assetsl(118bllltlas) 1,557,288 839,339 1,557,288 850,689 11,350 2,396,627 11.350 2,407,977 -23-
KENT COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 23 Related party tran3action¥ There were no dls¢losabl8 related paty transactlons durfng the year {2024- none). 24 Cash generated froml{absorb6d by) operatlons 2025 2024 IDeficity8urplu8 for the year (78,298} 381,102 Adjustments for: Investrnent income recognised In staternent of financial activllies Gain on disposal of tangible fixed assets Deprecialion and impairment of tangible fixed assets (43,884) (26,976) (491,736) 40.997 32,712 Nlovements in working capltal: (In¢rease}Ide¢rease In dÉbtors (Decrease)Ilncrease in creditors Incr8as8lld8crea88) in d8ferr6d income 1883.446) (25,724) 1,728,255 373,046 9,424 {337,011 } Cash generaled froml(absorbed by) operallons 729,615 151.154} 25 Analysls of changes In net funds The Kent Scouts had no malerlal debt durfng the yaar. -24-