Greater London South West County Scout Council
Trustees Annual Report and Accounts 2025
Index
| Page | |
|---|---|
| Trustees Annual Report | 1 |
| Independent Examiner’s Report | 5 |
| Statement of Financial Activities | 6 |
| Balance Sheet | 7 |
| Notes to the financial statements | 8 |
Trustees’ Annual Report
For the period from 1 January 2025 to 31 December 2025
Section A – Reference and Administrative details
Charity Name – Greater London South West County Scout Council
Registered Charity Number - 303884
Names of the Charity Trustees who manage the charity
Chair Julie Findlay Lead Volunteer Chris Wright Treasurer Andy Beckett Elected Members Ian Bowdler Alan Brewer Ashley Coups Bernie Farrell Martin Jung Jackie Paddon Claire Pearcey David Rixson Andy Robson
Section B
Type of governing document
The County’s governing documents are those of the Scout Association. They consist of a Royal Charter, which in turn gives authority to the Bye Laws of the Association and the Policy, Organisation and Rules of the Scout Association.
How the Charity is constituted
The County is a trust established under the Scout Association’s rules which are common to all Scouts in the United Kingdom.
Trustee selection methods
The Trustees are appointed in accordance with the Policy, Organisation and Rules of the Scout Association.
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Additional Information
The County is managed by the County Board of Trustees, the members of which are the ‘Charity Trustees’ of the Scout County which is an educational charity. As charity trustees they are responsible for complying with legislation applicable to charities. This includes the registration with, the keeping of proper accounts and making returns to the Charity Commission as appropriate.
The Board of Trustees consists of 2 independent representatives, Chair and Treasurer together with the County’s Lead Volunteer and other individuals from each of the Districts within the County and meets every 1-2 months.
The County Board of Trustees exists to support the County’s Lead Volunteer in meeting the responsibilities of their appointment and is responsible for:
The maintenance of any County property; The raising of funds and the administration of Group finance; The insurance of persons, property and equipment; County public occasions; Assisting in the recruitment of leaders and other adult support; Appointing any sub-committees that may be required; Appointing County Administrators and advisors other than those who are elected.
Risks and Internal Control
The County Board of Trustees has in place systems of internal control that are designed to provide reasonable assurance against material mismanagement or loss. These include two signatories for all payments which are all paid by cheque or direct transfer. All receipts are banked, normally within 7 days of receipt.
An insurance policy is held to cover people assisting at County events who are not covered by Scout membership.
Section C
Objects 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 cooperate with others and make friends.
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The Scout Method
Scouting takes when young people, in partnership with adults, work together based ion the values of Scouting and;
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enjoy what they are doing and have fun
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take part in activities indoors and outdoors
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learn by doing
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share in spiritual reflection
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take responsibility and make choices
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undertake new and challenging activities
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make and live by their promise
The County Scout Council’s role is to offer leadership and support to the Scout Districts and Groups within a geographical area. It is in the local Scout Groups that Scouting is delivered to our membership.
The County encompasses Districts and Groups throughout the London Boroughs of Croydon, Merton, Richmond and Sutton and the Royal Borough of Kingston Upon Thames.
The County meets the Charities Commission’s public benefit criteria under both the advancement of education and the advancement of citizenship or community development headings.
Section D
Main achievements during the year
These are set out by the Lead Volunteer and Chair in their respective reports.
Section E
Financial Review
This is shown on pages 6 to 10 of this report.
Reserves Policy
Sufficient reserves are held to continue and develop the activities of the County and to contribute to requests for assistance from other parts of the Scouting movement.
The Board of Trustees considers that the County’s reserves should be sufficient to enable it to meet its ongoing expenditures. The County will monitor its reserves when setting its annual membership fee to ensure that the reserves do not increase unnecessarily.
Investment policy
Currently all receipts are paid into current accounts at CAF Bank. Other monies not required for the day to day running of the County have been invested in a range of investment funds.
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Section F
Other Optional Information
Not used
Section G
Declaration
The Trustees declare that they have approved the above report.
Signed on behalf of the charity’s trustees
| Signature | ||
|---|---|---|
| Full Name | Julie Findlay | Andy Beckett |
| Position | County Chair | County Treasurer |
| Date | 11 March 2026 |
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Independent Examiner's Report to the Trustees of the
GREATER LONDON SOUTH WEST COUNTY SCOUT COUNCIL
I report on the accounts of the County for the year ended 31 December 2025, which are set out on pages 6 to 10.
This report is made solely to the trustees in accordance with Section 145 of the Charities Act 2011. My work has been undertaken so that I might state to the charity’s trustees those matters I am required to state to them in an Independent Examiner’s report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity’s trustees for my examination work.
Respective responsibilities of Trustees and Examiner
The County’s trustees are responsible for the preparation of the accounts. They consider that an audit is not required for this year (under Section 144 of the Charities Act 2011 (the Charities Act)) and that an independent examination is needed.
It is my responsibility to:
Examine the accounts (under Section 145 of the Charities Act);
To follow the procedures laid down in the General Directions given by the Charity Commission (under Section 145(5)(b) of the Charities Act); and
To state whether particular matters have come to my attention.
Basis of Independent Examiner's report
My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the County and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.
Independent Examiner's statement
In connection with my examination, no matter has come to my attention:
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which gives me reasonable cause to believe that in any material respect the requirements to keep accounting records in accordance with Section 130 of the Charities Act; and
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to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act
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have not been met; or
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to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Jackie Bonella BSc. ACA Chartered Accountant Avonlea, Bush Lane, Send, Surrey, GU23 7HP
Date: April 2026
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Greater London South West County Scout Council
Statement of Financial Activities
For the year ended 31 December 2025
| Notes Incoming Resources Membership fees received Less payable to Headquarters Interest and other income Increase in value of investment funds Charitable activities 2 Total incoming resources Resources Expended Charitable activities 2 Governance costs 3 Support costs 4 Total resources expended Net incoming resources for the year Transfers between funds Net movements in funds for the year Total funds brought forward Total funds carried forward |
2025 General Designated Fund Fund Total £ £ £ 471,636 471,636 (371,195) (371,195) 100,441 - 100,441 5,910 5,910 40,502 40,502 55,301 - 55,301 202,154 0 202,154 73,594 - 73,594 1,290 1,290 73,688 73,688 148,572 0 148,572 53,582 - 53,582 (21,835) 21,835 - 31,747 21,835 53,582 219,059 180,563 399,622 250,806 202,398 453,204 |
2024 |
|---|---|---|
| Total £ 410,169 (327,263) |
||
| 82,906 35,036 20,062 157,926 |
||
| 295,930 | ||
| 208,854 1,290 77,225 |
||
| 287,369 | ||
| 8,561 | ||
| - | ||
| 8,561 391,061 |
||
| 399,622 |
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Greater London South West County Scout Council
Balance Sheet
As at 31 December 2025
| Notes Fixed Assets Bethesda Base 6/7 Motor Vehicles 6/7 Current Assets Investment funds Bank and cash balances Creditors: amounts falling due within one year 8 Net Current Assets Net Assets Funds Unrestricted general funds Unrestricted designated funds Total Funds |
2025 £ £ 9,315 16,232 25,547 295,047 133,900 428,947 1,290 427,657 453,204 250,806 202,398 453,204 |
2024 |
|---|---|---|
| £ 9,315 11,600 |
||
| 20,915 254,546 125,451 |
||
| 379,997 1,290 |
||
| 378,707 | ||
| 399,622 | ||
| 219,059 180,563 |
||
| 399,622 |
These financial statements were approved by the Trustees on 11 March 2026, and signed on their behalf by:
Julie Findlay County Chair
Andy Beckett County Treasurer
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Greater London South West County Scout Council
Notes to the financial statements
For the year ended 31 December 2025
1 Accounting Policies
Accounting convention
The financial statements have been prepared under the historical cost convention and in accordance with the requirements of the Statement of Recommended Practice for Charities preparing their accounts in accordance with the Financial Reporting Standard for Smaller Entities issued on 16 July 2014, the Charities Act 2011 and applicable accounting standards.
Depreciation
Depreciation is provided, on a straight line basis, at rates calculated to write down the cost of each asset over its expected useful life. The rates in use are:
Motor vehicles
33%
Joint activities
Where the County joins with other Scout or Guide counties to organise activities, the proportion of income and expenditure applicable to this County, and the net assets that could be realised in the event that the activity ceases would be included in a note below.
Levy income
Membership fee income is accounted for on an accruals basis.
Jamboree
The County reallocates amounts on an annual basis into a designated fund, for the various jamborees, so that in each jamboree year (normally every 4 years) the general funds are not distorted by a large cost. These amounts are shown as transfers between funds in the SOFA.
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Greater London South West County Scout Council
Notes to the financial statements (continued)
For the year ended 31 December 2025
2 Charitable Activities
| Scouting activities and events Bethesda base Gang show Jamboree 3 Governance Independent examiners fee 4 Support Costs Trustees expenses Training expenses Development costs Minibus Equipment Sundry expenses |
2025 2024 Income Expenditure Net £ £ £ £ 26,660 (43,383) (16,723) (8,618) 8,525 (5,687) 2,838 1,456 20,116 (24,524) (4,408) 946 - - - (44,712) |
2025 2024 Income Expenditure Net £ £ £ £ 26,660 (43,383) (16,723) (8,618) 8,525 (5,687) 2,838 1,456 20,116 (24,524) (4,408) 946 - - - (44,712) |
2025 2024 Income Expenditure Net £ £ £ £ 26,660 (43,383) (16,723) (8,618) 8,525 (5,687) 2,838 1,456 20,116 (24,524) (4,408) 946 - - - (44,712) |
|---|---|---|---|
| 55,301 (73,594) (18,293) (50,928) |
|||
| 2025 £ (1,290) (1,290) 2025 £ (295) (20,101) (17,444) (3,682) (11,430) (20,736) (73,688) |
2024 £ (1,290) |
||
| (1,290) | |||
| 2024 £ (1,006) (19,831) (16,301) (5,136) (14,696) (20,255) |
|||
| (77,225) |
5 Trustee Expenses
The trustees are not remunerated for the performance of their duties. During the year the trustees were reimbursed expenses for travel, postage, stationery and meeting expenses totalling £295 (2024 - £1,006)
6 Bethesda Base
The Base is shown at cost. A survey was carried out in February 2019, by recognised Chartered Surveyors, which confirmed a valuation for insurance purposes of £500,000.
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Greater London South West County Scout Council
Notes to the financial statements (continued)
For the year ended 31 December 2025
7 Tangible Assets
| 7 Tangible Assets | |
|---|---|
| Cost At the beginning and end of the year Additions/(disposals) during the year At the end of the year Depreciation At the beginning of the year Charge for the year At the end of the year Net book value At the end of the year At the beginning of the year |
Motor Vehicles Bethesda Base Total £ £ £ 34,800 9,315 44,115 24,348 24,348 |
| 59,148 9,315 68,463 |
|
| 23,200 - 23,200 19,716 19,716 |
|
| 42,916 - 42,916 |
|
| 16,232 9,315 25,547 |
|
| 11,600 9,315 20,915 |
8 Creditors: amounts falling due within 1 year
| Independent examiners fee | 2025 2024 £ £ 1,290 1,290 1,290 1,290 |
|---|---|
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