OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2025-03-31-accounts

Charity registration number 303887

GREATER LONDON MIDDLESEX WEST COUNTY SCOUT COUNCIL ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

Greater London Middlesex West County Scout Council

Legal and Administrative Information

Charity number 303887
The Scout Association ('TSA')
Registration Number: 10000102
Principal address PACCAR Scout Camp
Chalfont Heights
Denham Lane
Chalfont St Peter
Bucks
SL9 0QJ
Trustees
Ex-officio Chad Lake (County Chair)
Cathy Muxlow (County Lead Volunteer)
David Carlen (County Treasurer)
Zachary Seddon Deane (County Secretary)- Until 29 September 2024
Claire Muxlow (County Youth Lead)
Elected Members Paul Catchpole (until 29 September 2024)
David Browning (until 29 September 2024)
Paul Dickson (until 29 September 2024)
Christopher Nicholas (until 29 September 2024)
Leon Mielewczyk (until 29 September 2024)
Philip Power (until 29 September 2024)
Nominated Members John Arnold (Deputy Chair)- (until 29 September 2024)
Susan Chick (until 29 September 2024)
Alex Norori-McCormac (until 29 September 2024)
David Kitchen (until 29 September 2024)
Alkesh Shah (until 29 September 2024))
Rishi Nayan-Varodaria (until 29 September 2024)

At the AGM on 29 September 2024, the positions of elected trustees and nominated trustees were abolished with the County Scout Council being asked to approve the trustees recommended by the Trustee Board. Those people approved as trustees were:

Philip Power Christopher Nicholas Paul Dickson David Browning Leon Mielewczyk Alkesh Shah Susan Chick Alex Norori-McCormac John Arnold (Deputy Chair) Custodian Trustees The Scout Association Trust Corporation Gilwell Park Bury Road Chingford London E4 7QW Auditor Goldwins Limited 75 Maygrove Road West Hampstead London NW6 2EG

Greater London Middlesex West County Scout Council

Contents

Page
Trustees' report 1 - 8
Independent auditor's report 9 - 11
Statement of financial activities 12
Balance sheet 13
Statement of cash flows 14
Notes to the financial statements 15 - 23

Greater London Middlesex West County Scout Council

Trustees’ report

For the year ended 31 March 2025

The trustees present their annual report and financial statements for the year ended 31 March 2025.

The Scout Association is completing transitioning several avenues including changing the title of Executive Committees to Trustee Boards as well as various role titles. In this report we have used the new titles.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Charities Act 2011 and "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)" (effective 1 January 2019).

Objectives and activities

Purpose of Scouting and what we do

Scouting actively engages and supports young people in their personal development, empowering them to make a positive contribution to society. In partnership with adults, young people take part in fun indoor and outdoor activities, they learn by doing, by sharing in spiritual reflection and by taking responsibility. They make choices, undertake new and challenging activities, and they live their Scout Promise.

Our Vision towards 2026 and beyond

Through the remainder of 2025 and beyond, we will continue to prepare more young people with skills for life, supported by amazing leaders delivering an inspiring programme. We aim to grow, particularly in new areas, whilst being shaped by young people and making positive impact in our communities. We will continue to drive progress as one of ten pilot Counties for The Scout Association's ongoing transition plans around volunteer journeys, digital transformation and more.

Our Mission:

Scouting actively engages and supports young people in their personal development, empowering them to make a positive contribution to society.

Our Values:

We act with care, respect, integrity, co-operation, exploring our own and others’ beliefs.

Our Goals:

Identifiable Benefit

The way in which we help young people in their personal development and empowers them to make a positive contribution to society. This benefit is directly linked to the purpose of Scouts.

Public Benefit

Scouts is a national movement, open to young people aged 4–25 and adults who are willing to make the Scout Promise. People in areas of deprivation are able to benefit from our programme; while the County and the National Association charge a subscription to members, access to benefits aren’t constrained by a member’s ability to pay. Locally, there are arrangements to waive subscriptions and other costs for those who face financial hardship. Nationally, there are funds available for uniform and the cost of activities so that young people aren’t excluded from Scouts on purely financial grounds.

Greater London Middlesex West County Scout Council

Trustees’ report (Continued)

For the year ended 31 March 2025

County Lead Volunteer’s Report – 2024/25

What a fantastic year it’s been for Greater London Middlesex West (GLMW) Scouts—full of growth, inclusion, and unforgettable fun among friends.

Our youth membership has grown by 3.8% , with especially strong increases in Squirrels and Explorers , and improved retention into Scout Network . We’re now delivering Scouting to nearly 8,300 young people across GLMW. This is only possible thanks to our incredible volunteers. We’ve seen a 7.8% increase in adult volunteers , and we are deeply grateful—Scouting simply couldn’t happen without you.

Alongside this growth, our waiting list has reached nearly 2,200 , a clear sign of the demand for the unique experiences Scouting offers. In response, our local growth teams , in collaboration with our volunteer steering group and the HQ Growth and Communities Team , are working hard to deliver sustainable, well-supported expansion —from new Groups and Sections to satellite projects. A heartfelt thank you to Karen Tempest and Paul Dickson for leading this work, and to all District and local teams mentoring these new initiatives with such care.

The HQ transformation project brought significant changes to our team structures and ways of working. It’s been a journey of learning, challenge, and growth—for all of us, myself included. A huge thank you to Sanjay Chandarana for his open and supportive leadership throughout this monumental shift. Change is never easy and managing it at this scale takes real dedication.

One of the most visible changes has been the launch of the new Scout system . While it came with its share of teething issues, it has brought real benefits—bringing permits, nights away, adult recruitment, and training into one place. Across GLMW, teams have worked tirelessly to support the rollout: updating roles, testing systems, reporting bugs, and helping volunteers adapt to new tools that will ultimately make Scouting better for everyone.

Transformation has also reshaped some County roles, including our training provision , which has long been led by Phil Power and Terry Kingham . As the Local Training Manager role transitions into Volunteer Development Teams , I want to thank Terry and all LTMs for their years of dedicated support. Phil continues to oversee core module training at PACCAR and other locations, even as demand shifts with the new learning structure. In true Scouting spirit, the team has adapted—supporting leader skills weekends and other specialist training with enthusiasm and expertise.

Speaking of PACCAR , our much-loved campsite continues to thrive under the leadership of Chris Breyton, Amanda Garrett, Graham Plant , and Andrew Griffiths . Their patience, humour, and dedication ensure the site runs smoothly, welcoming over 40,000 young people each year—each one leaving with stories of adventure and discovery.

Our Youth Leads across the County have been inspiring change and feeding back on what we do well and what our members want more of. With 10,000 postcards printed, filled in, and sent to new Chief Scout Dwayne Fields , we had a lot to say as a County! Thank you to the Youth Leads who are now present in all Districts across GLMW —your voices are shaping the future of Scouting.

While we had hoped to run a County Top Awards Celebration this year, low uptake meant we had to postpone. But we remain committed to making this a reality in 2025–2026 .

Our Volunteer Development Team , led by Paul Spencer and David Bloomfield , continues to ensure our volunteers are recognised and supported, even amidst the challenges of a new system. Their work on Adult Awards and role reviews is vital to keeping Scouting safe, inclusive, and thriving.

Our District Lead Volunteers (DLVs) are the heartbeat of GLMW, guiding our eight Districts with passion and purpose. We thank Christine Bennett and Margaret Sullivan for five years of dedicated leadership in REN, as well as Dawn Shepperd for leading West London. We now welcome Tyler Skerton and Chris Allen respectively as the new DLVs.

Greater London Middlesex West County Scout Council

Trustees’ report (Continued)

For the year ended 31 March 2025

Thanks also to Alison Oakley, Geoff Vanderplank , and Tyler Skerton for their work resolving complaints and appeals. These are often difficult and sensitive matters, and their thoughtful handling deserves recognition.

Looking ahead, we’re buzzing with excitement for our expedition to Kandersteg International Scout Centre (KISC) in August 2025, with over 600 participants ! Huge thanks to Richard Williams, David Carlen, Nigel Coopey, Phil Power , and Terry Kingham for leading what promises to be the trip of a lifetime.

There’s so much to look forward to in GLMW: international selections , new learning opportunities , exciting developments at PACCAR , and more. All of it means more chances to deliver life-changing Scouting experiences across one of the UK’s most diverse Counties.

To every volunteer— leaders, trustees, helpers, parents, carers, minibus drivers, tea makers, gardeners, first aiders (and so many more)— thank you . Whether you’re behind the scenes or front and centre, your contributions are the heartbeat of Scouting. You are the reason we continue to be a force for good in our communities.

You make the real impact. You are the real heroes.

Cathy Muxlow

County Lead Volunteer

Date: 12/11/2025

Greater London Middlesex West County Scout Council

Trustees’ report (Continued)

For the year ended 31 March 2025

Board of Trustees - Chairman’s Report - 2024/25

Your County Trustee Board is a team of volunteers who work together as charity trustees to make sure that Scouting in the County is run safely and legally. At the heart of our role is a focus on strategy, performance and assurance. Members of the County Trustee Board act collectively as trustees of the charity and in the best interests of the charity's members. Trustees are responsible for preparing the annual report and financial statement in accordance with the ‘Charities Act’ in the United Kingdom and generally accepted accounting practice (GAAP).

The County Trustee Board acts in the charities best interest, acting with reasonable care and skill and taking steps to be confident that GLMW is

The Board of Trustees has continued its responsibilities in managing funds and resources, as well as supporting the County Lead Volunteer and the Team in future development. Both the Board and the various Sub-Committees have held regular meetings to maintain visibility, viability, credibility, and governance, and current progress indicates the organisation is positioned for future operations.

We regularly review and adjust our finances to ensure stability. Despite cost-of-living challenges, our strong reserves policy has allowed us to maintain a reasonable county membership fee for another year.

During the period of transition, the Board implemented the new Charitable Regulations and organised workshops for District and Group Trustees to enhance compliance throughout the County and will continue to support Districts as and when required.

Paccar Scout Camp at Chalfont Heights is fully operational, offering facilities such as a climbing wall, caving complex, and 3D swing. The site supports youth, members, and the education sector, and is considered a market leader. The Board, staff, gappers, and volunteers manage finances and activities efficiently, and provide quality service. Upcoming developments will further modernize the Complex.

This success is thanks to our management team and 130/140 dedicated volunteers. Thank you all for your hard work .

The Board of Trustees maintains a commitment to due diligence and sound governance, providing ongoing support to the County Lead Volunteer and the Team in fulfilling their appointments and advancing Scouting within the County. The Board operates through four sub-teams - Finance, Paccar Board, Risk Management, and Development, that each report directly to the Board and adhere strictly to the Governance Compliance Report. Additionally, the Board prioritises trustee training and mandatory E-learning to uphold its responsibilities. Looking ahead, the introduction of funding and sponsorship may be considered to help maintain membership fees at reasonable levels.

GLMW helps young people develop Scouting skills and assists adult volunteers. Scouting promotes growth, teamwork, and responsibility through various activities and the Scout Promise.

The Associations National Conference ‘Summitt 25’ was well represented by a well-balanced selection from within the County’s Leadership team and will have contributed to building the next 5 to 7 year strategy.

Greater London Middlesex West County Scout Council

Trustees’ report (Continued)

For the year ended 31 March 2025

This year held promise and challenges, but I am grateful to the Board and Sub-Committee members for your passion, teamwork, and thoughtful discussions. It's a privilege to work with such dedicated colleagues—thank you all so much.

Best wishes,

Chad Lake. Board of Trustees Chairman.

Date: 12/11/2025

Financial review

The Trustees are responsible for the preparation of the financial statements which give a true and fair view of the County Scout Council’s financial activities during the year and of its financial position at the end of the year. The County meets the full cost of Scouts, Explorer Scouts, and Scout Network members attending County receptions for the presentation of their Chief Scout Award & King’s Scout Award certificates together with the cost of participation in the National Scout Service in St. George's Chapel, Windsor and the Review of Queens’ Scouts held within the castle precincts.

The Board of Trustees covers any out-of-pocket expenses the County Team may claim as well as the cost of necessary meetings held during the year. The Committee's policy of providing a financial guarantee to County events continues. The Jack Petchey Foundation has continued to support the County by way of its Achievement Award Scheme in which Scouts, Explorer Scouts and members of the Scout Network are eligible for individual grants, payable to their Group or Unit. The Foundation supports a GLMW Awards evening every year.

Reserves Policy

The routine responsibilities of the County are financed through the annual membership subscriptions which are reasonably predictable and stable. The associated costs, which include basic support and training for activities, are carefully controlled within budgets set at the beginning of the year. As the County provides a financial guarantee to its own activities the Trustees consider that based upon previous experience of the County’s finances, reserves of approximately £50,000 as a contingency against cost overruns on these events are appropriate.

A major component of the reserves funds are the expenses in respect of PACCAR Scout Camp. The Trustees consider it would take six months to effect an orderly wind down of the site and it is therefore prudent to hold six month's average fixed expenditure to meet the expenses of the site’s salaries and costs of services and utilities. On the basis of the above, the PACCAR Scout Camp Fund balance should be in the region of £125,000.

Risk Management

The County Scout Council complies with the detailed rules for the management of financial and operational risks mandated by the Policy, Organisation and Rules of the Scout Association. The Trustees actively monitor and review all risks which the charity faces and confirm that systems are in place to mitigate against significant risks that might arise. Specifically, for financial matters, the Board of Trustees has in place systems of internal controls that are designed to provide reasonable assurance against material mismanagement or loss of the County’s property and money; these include two signatories for all bank payments.

Greater London Middlesex West County Scout Council

Trustees’ report (Continued)

For the year ended 31 March 2025

Key Risks

The Trustees have identified the following as the potential key risks that the County faces:

Safeguarding – The risk of a safeguarding incident involving our members. We mitigate this risk with our appointments process, including DBS checks to vet new adults and a mandatory safeguarding training package.

Safety – The risk to health through unsafe practices. We mitigate the risk through a mandatory safety training package, a system of adventurous activity permits and adherence to the Scout Association Policy, Organisation and Rules.

Major Site Incident at PACCAR - We mitigate this risk through extensive crew training and adherence to regulatory and legislative requirements for the maintenance of buildings and equipment and the provision of hazardous activities. The reserves policy should also ensure that sufficient financial resources are available to finance the overheads of the site should any incident have an adverse impact on its income streams.

Structure, Governance and Management

The County Scout Council’s governing documents are those of The Scout Association (Registered Charity number 306101). They consist of a Royal Charter, which in turn gives authority to the Bye Laws of the Scout Association and The Policy, Organisation and Rules of the Scout Association.

The County Scout Council is a trust established under The Scout Association’s rules, which are common to all Scouts in the United Kingdom. The County Scout Council's role is to offer leadership and support to the Scout Districts and Groups within a geographic area. It is in the local Scout Groups that Scouting is delivered to our membership.

Greater London Middlesex West Scout County encompasses Districts and Groups throughout the London Boroughs of Brent, Ealing, Hammersmith and Fulham, Harrow, Hillingdon, Hounslow, Kensington and Chelsea and the City of Westminster; and the County Campsite at Chalfont St Peter.

The County Constitution

The County Scout Council is the body which supports and encourages the development of Scouting in the County, and comprises the voting members of the Charity. It includes all those with County roles, and representatives from the Scout Network, Scout Active Support Units, Districts and Groups within the County, among others.

The Scout County is led by the County Lead Volunteer and managed by the Board of Trustees. They are accountable to the County Scout Council for the satisfactory running of the County. The members of the Board of Trustees are responsible, as the Charity’s Trustees, for all matters concerning property and finance and to ensure the proper use of the County's resources to support Scouting in the County. The Board of Trustees are responsible for approving the annual report & financial statements.

The County Scout Council receives the annual report and financial statements and elects members to certain positions on the Board of Trustees at their Annual General Meeting. A new process will be introduced at the next Annual General Meeting.

The Board of Trustees

As described previously, the County is managed by the Board of Trustees - the members of which are the Charity Trustees of the Scout County and are appointed in accordance with the Policy, Organisation and Rules of the Scout Association.

As Charity Trustees, they are collectively responsible for complying with the legislation applicable to charities. This includes registration, keeping proper accounts and making returns to the Charity Commission as appropriate.

Greater London Middlesex West County Scout Council

Trustees’ report (Continued)

For the year ended 31 March 2025

Membership of the Board of Trustees and its sub-committees is closely monitored to ensure that they all contain a spread of members with the requisite skills to ensure their efficient operation. Newly appointed members receive the Charity Commission booklet "The Responsibilities of a Charity Trustee". Recently introduced into the adult training programme is a formal training module for new trustees but the Board of Trustees has decided that this will also be rolled out to existing trustees with input from the senior County volunteers.

The Regional Commissioner for the London Region, Richard Williams, has the right to attend meetings of the Board of Trustees. The County's Nominated Members (including the Youth Member) on the Council of The Scout Association are also invited to attend.

Membership

Up until 29 September 2024 the Board of Trustees has four types of members:

At the AGM on 29 September 2024, the positions of elected trustees and nominated trustees were abolished with the County Scout Council being asked to approve the trustees recommended by the Trustee Board.

Responsibilities

The Board of Trustees exists to support the County Lead Volunteer in meeting the responsibilities of the appointment and to provide support for Scout Districts and the Scout Network in the County. The Committee is specifically responsible for:

Method of Operation

The Board of Trustees fulfils its obligations in various ways as set out in this report.

The Trustees normally meet four times each year, although additional meetings are occasionally required to deal with extraordinary matters. The members may also be asked to provide input to deal with an urgent matter between meetings, by means of an email or online consultation.

The day-to-day management of the County’s finances and the maintenance of these records are delegated by the Trustees to the County Treasurer, David Carlen, the Assistant County Treasurer, Leon Mielewczyk, assisted by the bookkeeper, Jan Vanderplank. The Board of Trustees has in place systems of internal controls that are designed to provide reasonable assurance against material mismanagement or loss of the County’s property and money; these include two signatories for all bank payments.

Greater London Middlesex West County Scout Council

Trustees’ report (Continued)

For the year ended 31 March 2025

The Board of Trustees has four standing Sub-Committees that deal with matters of finance, the management of PACCAR Scout Camp, risk management and the appointment of County staff

Statement of trustees' responsibilities

The trustees are responsible for preparing the Trustees’ Annual 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 & 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 charity and of the incoming resources and application of resources of the charity for that period.

In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the charity and financial information included on the charity’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

In so far as the trustees are aware:

The trustees' report was approved by the Board of Trustees.

Chad Lake County Chair Dated: 12/11/2025

Independent Auditor’s report

To the trustees of Greater London Middlesex West County Scout Council

Opinion

We have audited the financial statements of Greater London Middlesex West County Scout Council (the ‘charity’) for the year ended 31 March 2025 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and the notes to the financial statements, including a summary of significant accounting policies. 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 financial statements:

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 financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements 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

We have nothing to report in respect of the following matters in relation to which the ISAs (UK) require us to report to you where:

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of 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 this gives rise to a material misstatement in the financial statements themselves. 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.

Independent Auditor’s report

To the trustees of Greater London Middlesex West County Scout Council

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 (Accounts and Reports) Regulations 2008 require us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the statement of trustees' responsibilities, the trustees are responsible 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 the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, 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 cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements 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 financial statements.

As part of an audit in accordance with ISAs (UK), we exercise professional judgment and maintain professional scepticism throughout the audit. We also:

Independent Auditor’s report

To the trustees of Greater London Middlesex West County Scout Council

We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

Use of our report

This report is made solely to the charity’s trustees, as a body, in accordance with part 4 of the Charities (Accounts and Reports) Regulations 2008. 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.

Goldwins Ltd

12/11/2025

Chartered Accountants Statutory Auditor

75 Maygrove Road West Hampstead London NW6 2 EG

Goldwins Ltd is eligible to act as an auditor in terms of section 1212 of the Companies Act 2006.

Greater London Middlesex West County Scout Council Statement of financial activities

(incorporating an income and expenditure account)

For the year ended 31 March 2025

Note
Income from:
Grants,Donations and Legacies
2
Charitable activities
3
Investment income
Total income
Expenditure on:
Charitable activities:
4
Total expenditure
Net (expenditure)/ income for
the year
Transfers between funds
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 Unrestricted
Funds
£
13,498
877,024
13,710
Restricted
Funds
£
56,160
-
-		 2025

Total
Funds
£
69,658
877,024
13,710
Unrestricted
Funds
£
5,297
769,046
9,049
Restricted
Funds
£
39,181
-
-		 2024

Total Funds
£
44,478
769,046
9,049
904,232 56,160 960,392 783,392 39,181 822,573
832,833 48,560 881,393 798,399 43,981 842,380
832,833
71,399
-		 48,560
7,600
-		 881,393
78,999
-		 798,399
(15,007)
-		 43,981
(4,800)
-		 842,380
(19,807)
-
71,399
2,139,419		 7,600
19,653		 78,999
2,159,072		 (15,007)
2,154,426		 (4,800)
24,453		 (19,807)
2,178,879
2,210,818 27,253 2,238,071 2,139,419 19,653 2,159,072

All of the above results are derived from continuing activities.

There were no other recognised gains or losses other than those stated above. The attached notes form part of these financial statements.

12

Greater London Middlesex West County Scout Council Balance sheet As at 31 March 2025

Note
Fixed assets:
7
Current assets:
8
9
Liabilities:
10
12
Designated funds
General funds
Restricted funds
Unrestricted funds:
Total unrestricted funds
Funds
Total funds
Tangible assets
Total net assets
Stock
Cash at bank and in hand
Creditors: amounts falling due within one year
Net current assets
Debtors		 2025
£
9,946
43,754
1,536,917		 2025
2024
£
£
1,573,638
6,731
39,185
1,010,932
1,056,848
(462,084)
664,433
2,238,071
27,253
1,564,308
575,111
2,210,818
2,238,071		 2024
£
1,564,308
594,764
1,590,617
(926,184)
1,573,638
637,180
2,159,072
19,653
2,139,419
2,159,072

The financial statements were approved by the Trustees on 12 November 2025.

and signed on their behalf by:

Chad Lake David Carlen County Chair Treasurer

The attached notes form part of the financial statements.

13

Greater London Middlesex West County Scout Council Statement of cash flows For the year ended 31 March 2025

For theyear ended 31 March 2025
Statement of cash flows
Note
Cash flows from operating activities:
a
Cash flows from investing activities:
Investment income received
Purchase of tangible fixed assets
Proceeds on disposal of tangible fixed assets
Net cash used in investing activities
Cash flows from financing activities:
Repayments of borrowing
Net cash used in financing activities
Change in cash and cash equivalents in the
year
Cash and cash equivalents at the beginning of
the year
Cash and cash equivalents at the end of
the year
b
a)
Net income for the reporting period(as per
the statement of financial activities)
Depreciation
Investment income
(Increase)/ decrease in stock
Decrease / (Increase) in debtors
(Decrease)/ increase in creditors
Net cash provided by / (used in) operating
activities
b) Analysis of cash and cash equivalents
Cash at bank and in hand
Total cash and cash equivalents
Net cash provided by / (used in) operating
activities
Reconciliation of net income / (expenditure)
to net cash flow from operating activities		 13,710
(136,770)
2,400		 2025
£
646,645
(120,660)
-		 9,049
(30,880)
-
-
£
-
-
Other
changes		 2024
£
126,194
(21,831)
-
-
£
1,010,932
At 1 April
2024
525,985
1,010,932		 104,363
906,569
1,536,917 1,010,932
2025
£
78,999
125,040
(13,710)
(3,215)
(4,569)
464,100		 2024
£
(19,807)
116,356
(9,049)
(1,836)
262,172
(221,642)
646,645 126,194
Cash flows
£
525,985
 £
1,536,917
At
31 March
2025
1,010,932 525,985 1,536,917

14

Greater London Middlesex West County Scout Council Notes to the financial statements

For the year ended 31 March 2025

1 Accounting policies Charity information

1.1 Accounting convention

These financial statements cover the activities controlled by the Greater London Middlesex West County Scout Council (GLMWCSC) and its Camping Centre at Chalfont Heights, Buckinghamshire. The activities of Scout Districts and Groups within the County are not reflected in these financial statements.

The financial statements have been prepared in accordance with the charity's governing document, the Charities Act 2011 and “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)” (as amended for accounting periods commencing from 1 January 2019). The charity is a Public Benefit Entity as defined by FRS 102.

The financial statements 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 Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Income

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred. Income received in advance for the provision of specified service is deferred until the criteria for income recognition are met.

15

Greater London Middlesex West County Scout Council Notes to the financial statements For the year ended 31 March 2025

1 Accounting policies (continued)

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank.

1.4 Fund accounting

Unrestricted Funds comprise unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the objects of the Charity and which have not been designated for other purposes.

Designated Funds are unrestricted funds that have been set aside by the Trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.

Restricted Funds are funds which can only be used for particular purposes within the objects of the Council. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

1.5 Resources expended

Where possible expenditure is directly attributed to specific activities and is allocated to those cost categories. Where costs relate to more than one activity, they have been apportioned to the individual activities on the basis of the time spent by staff on matters relating to those activities. County Scout Council administration costs, which comprise all costs relating to the public accountability of the charity and its compliance with regulation and good practice, including costs relating to the statutory audit, are shown as a separate heading as it is not considered practical to apportion these to individual activities in a meaningful way.

1.6 Tangible fixed assets

Tangible fixed assets are capitalised at cost, if they can be used for more than one period. The capitalisation policy of the charity is items in excess of £1,000.

Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life as follows:

˜ Freehold land Not depreciated Camp Site Improvements 10% straight line as deemed to have a 10 year useful life Equipment 20% per annum ˜ Computers 20% per annum

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in net income/(expenditure) for the year.

Freehold Land represents the cost to the County Scout Council of the camping centre at Chalfont Heights purchased from the Scout Association in February 2008 in addition to land known as ‘Franks Field’ previously acquired by the County Scout Council.

Camp site improvements represent costs of new buildings and amenities constructed at the Chalfont Heights site.

16

Greater London Middlesex West County Scout Council Notes to the financial statements For the year ended 31 March 2025

1 Accounting policies (continued)

1.7 Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. Items held for distribution at no or nominal consideration are measured the lower of replacement cost and cost.

Net realisable value is the estimated selling price less all estimated costs of completion and costs to be incurred in marketing, selling and distribution.

1.8 Debtors

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

1.9 Cash at bank and in hand

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 or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.10 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 discounts due.

1.11 Pensions

The charity operates a defined contribution pension scheme. Charges are made in the Statement of Financial Activities (SOFA) as they arise. A Stakeholder Pension Scheme is also in place and expenditure is charged to the SOFA as it is incurred.

1.12 VAT

The Council is ‘partially exempt’ for VAT purposes and is not able to reclaim all the VAT that it pays. It is not practicable to allocate irrecoverable VAT to specific expenses and assets and irrecoverable VAT is therefore attributed to Governance Costs and charitable activities as appropriate.

17

Greater London Middlesex West County Scout Council Notes to the financial statements For the year ended 31 March 2025

2 Income from Grants, donations and Legacies

Donations Gifts and Legacies
Grants from charitable trusts		 Unrestricted
Funds
£
13,498
-
13,498		 Restricted
Funds
£
-
56,160
56,160		 2025
Total
Funds
£
13,498
56,160
69,658		 2024
Total
Funds
£
5,297
39,181
44,478

3 Income from charitable activities

Scouting activities & events
PACCAR Scout Camp
County Levy
Total		 Unrestricted
Funds
£
2,500
747,362
127,161
877,024		 Restricted
Funds
£
-
-
-
-		 2025
Total
Funds
£
2,500
747,362
127,161
877,024		 2024
Total
Funds
£
2,500
662,733
103,813
769,046

4 Analysis of expenditure - current year

Scouting activities & events
Training
PACCAR
Depreciation and impairment
Achievement awards
County Scout Council admin		 Charitable
activities
£
9,547
8,000
654,400
125,040
48,560
-
845,547		 Support
costs
£
-
-
-
-
-
35,846
35,846		 2025
£
9,547
8,000
654,400
125,040
48,560
35,846
881,393		 2024
£
5,562
13,276
655,096
116,356
43,981
8,109
842,380

Of the total expenditure, £832,833 (2024: £798,399) was unrestricted and £48,560 (2024: £43,981) was restricted. Included in County Scout Council admin are audit and accountancy fees of £7,500 (2024: £7,500).

Analysis of expenditure - prior year

Scouting activities & events
Training
PACCAR
Depreciation and impairment
Achievement awards
County Scout Council admin		 Charitable
activities
£
5,562
13,276
655,096
116,356
43,981
-
834,271		 Support
costs
£
-
-
-
-
-
8,109
8,109		 2024
£
5,562
13,276
655,096
116,356
43,981
8,109
842,380

18

Greater London Middlesex West County Scout Council Notes to the financial statements

For the year ended 31 March 2025

5 Net income / (expenditure) for the year

This is stated after charging / (crediting):

This is stated after charging / (crediting): 2025 2024
£ £
Depreciation 125,040 116,356
Auditor's remuneration:
Audit fees (excluding VAT) 7,500 7,500

6 Analysis of staff costs, trustee remuneration and expenses, and the cost of key management personnel

Staff costs were as follows:
Salaries and wages
Social security costs
Other pension costs		 2025
£
130,670
12,036
4,620		 2024
£
95,408
8,763
3,540
147,326 107,711

No employee received emoluments at a rate in excess of £60,000 during the year (2024: None).

All persons who are considered to be key management are volunteers and none of these individuals received any remuneration (2024: £Nil).

The charity trustees (or any persons connected with them) were not paid or received any other benefits from employment with the charity in the year (2024: £Nil). 2 trustees were reimbursed expenses incurred for printing, mileage, payroll licence package and subsistence totalling £867 (2024:2 trustees were reimbursed expenses incurred for printing, mileage, payroll licence package and subsistence totalling £783. No charity trustee received payment for professional or other services supplied to the charity (2024: £Nil).

Staff numbers

The average number of employees (head count based on number of staff employed) during the year was as follows:

PACCAR Scout Camp 2025
No.
3.5		 2024
No.
3.5
3.5 3.5

19

Greater London Middlesex West County Scout Council Notes to the financial statements

For the year ended 31 March 2025

7 Tangible fixed assets

Cost
At the start of the year
Additions in year
Disposals in year
At the end of the year
Depreciation
At the start of the year
Charge for the year
Eliminated on disposal
At the end of the year
Net book value
At the end of the year
At the start of the year		 Freehold
land
£
518,858
-
-		 Camp Site
Improvements
£
2,136,877
74,182
-		 Equipment
£
167,225
57,695
(6,000)		 Computers
£
28,890
4,893
-		 Total
£
2,851,850
136,770
(6,000)
518,858 2,211,059 218,920 33,783 2,982,620
-
-
-		 1,117,580
102,556
-		 145,475
20,357
(3,600)		 24,487
2,127
-		 1,287,542
125,040
(3,600)
- 1,220,136 162,232 26,614 1,408,982
518,858 990,923 56,688 7,169 1,573,638
518,858 1,019,297 21,750 4,403 1,564,308

All of the above assets are used for charitable purposes.

8 Stock

Finished goods and goods for resale
9
Debtors: amounts falling due within one year
Trade debtors
Prepayments and accrued income		 2025
£
9,946		 2024
£
6,731
9,946 6,731
2025
£
18,923
24,831		 2024
£
28,694
10,491
43,754 39,185

20

Greater London Middlesex West County Scout Council Notes to the financial statements

For the year ended 31 March 2025

10 Creditors: amounts falling due within one year

Creditors: amounts falling due within one year
Trade creditors
Taxation and social security
Other creditors
Accruals
Deferred income		 2025
£
38,522
4,138
66,238
715,417
101,869		 2024
£
25,412
3,159
61,395
287,605
84,513
926,184 462,084

At the year end £60,000 was held on behalf of Brent and Harrow Districts in respect of potential legal and other expenses included in the other creditors.

Deferred income

Balance at the beginning of the year
Amount released to income in the year
Amount deferred in the year
Balance at the end of the year		 2025
£
84,513
(84,513)
101,869		 2024
£
279,464
(279,464)
84,513
101,869 84,513

Deferred income comprises funds received in advance of activities and events in the 2025/26 financial year.

11 Analysis of net assets between funds- current year

Tangible fixed assets
Net current assets
Net assets at the end of the year
Analysis of net assets between funds - prior year
Tangible fixed assets
Net current assets
Net assets at the end of the year		 Unrestricted
Funds
£
-
637,180		 Designated
funds
£
1,573,638
-		 Restricted
Funds
£
-
27,253		 Total
funds
£
1,573,638
664,433
637,180 1,573,638 27,253 2,238,071
Unrestricted
Funds
£
-
489,635		 Designated
funds
£
1,649,784
-		 Restricted
Funds
£
-
19,653		 Total
funds
£
1,649,784
509,288
489,635 1,649,784 19,653 2,159,072

21

Greater London Middlesex West County Scout Council Notes to the financial statements For the year ended 31 March 2025

12 Movements in funds- current year

Restricted funds:
Total restricted funds
Unrestricted funds:
Fixed Assets
Total designated funds
General funds
Total unrestricted funds
Total funds
Designated funds:
Jack Petchey Achievement Award
Scheme		 £
19,653
At the start
of the year		 £
56,160
Incoming
resources		 £
(48,560)
Outgoing
resources		 Transfers
£
-		 £
27,253
At the end
of the year
19,653 56,160 (48,560) - 27,253
1,564,308 130,770 (121,440) - 1,573,638
1,564,308 130,770 (121,440) - 1,573,638
575,111 773,462 (711,393) - 637,180
2,139,419 904,232 (832,833) - 2,210,818
2,159,072 960,392 (881,393) - 2,238,071

Purposes of restricted funds:

Jack Petchey Achievement Award Scheme

The County Scout Council administers on-going grants received from the Jack Petchey Foundation under the Foundation’s Achievement Award Scheme. Scout Troops and Explorer Units in the Districts together with the County Scout Network are eligible for 9, 6 or 3 awards of £300 per year, depending on their size. The scheme, which started in January 2006, enables members of these Troops and Units to recommend the purpose to which an award could be used, the award being approved by the Foundation.

22

Greater London Middlesex West County Scout Council Notes to the financial statements For the year ended 31 March 2025

Movements in funds- prior year

£
Restricted funds:
Jack Petchey Achievement Award Sch
24,453
Total restricted funds
24,453
Unrestricted funds:
Designated funds:
Fixed Assets
1,649,784
1,649,784
General funds
504,642
Total unrestricted funds
2,154,426
Total funds
2,178,879
At the start
of the year		 £
Restricted funds:
Jack Petchey Achievement Award Sch
24,453
Total restricted funds
24,453
Unrestricted funds:
Designated funds:
Fixed Assets
1,649,784
1,649,784
General funds
504,642
Total unrestricted funds
2,154,426
Total funds
2,178,879
At the start
of the year		 £
39,181
Incoming
resources
& gains		 £
(43,981)
Outgoing
resources &
losses		 £
-
Transfers		 £
19,653
At the end
of the year
24,453 39,181 (43,981) - 19,653
1,649,784 30,880 (116,356) - 1,564,308
1,649,784 30,880 (116,356) - 1,564,308
504,642 752,512 (682,043) - 575,111
2,154,426 783,392 (798,399) - 2,139,419
2,178,879 822,573 (842,380) - 2,159,072

14 Related party transactions

There are no related party transactions during the year, other than those mentioned in note 6.

23