## **Nene Valley District Scout Council** **Registered Charity No. 304413 (England and Wales)** **Trustees’ Report and Financial Statements** **For the year ended 31[st] March 2025** **Trustees’ Report and Financial Statements For the year ended 31st March 2025** ## **Table of Contents** Report of the Trustees ................................................................................................................................ 3 1 Legal and Administrative Details .............................................................................................................. 4 2 Structure, Governance and Management ................................................................................................ 5 3 Objectives................................................................................................................................................ 7 4 Financial Review ...................................................................................................................................... 8 5 Review of the Year ................................................................................................................................. 10 6 Independent examiner’s report to the Trustees of Northamptonshire District Scout Council ................ 11 7 Principal accounting policies .................................................................................................................. 13 8 Statement of financial activities ............................................................................................................. 15 9 Balance Sheet ........................................................................................................................................ 19 Annex 1 Membership of the District Trustee Board .................................................................................. 20 Page 2 of 20 Registered Charity No. 304413 (England and Wales) **Trustees’ Report and Financial Statements For the year ended 31st March 2025** ## **Report of the Trustees** The Board of Trustees presents their Annual Report together with Financial Statements for the year ended 31[st] March 2025. The Financial Statements have been prepared in accordance with the accounting policies set out in section 7. The Trustees are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and regulations. The Charities Act 2011 requires the Trustees to prepare financial statements for each financial year. The Trustees must prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). The Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure of the charity for that period. In preparing these financial statements, the Trustees are required to: - Select suitable accounting policies and then apply them consistently. - Observe the methods and principles in the Charities SORP - Make judgments and accounting estimates that are reasonable and prudent. - State whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements. - Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business. The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity’s transactions and 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. ON BEHALF OF THE TRUSTEES Karen Tonks Chairman of the Trustees 11[th] June 2025 Page 3 of 20 Registered Charity No. 304413 (England and Wales) **Trustees’ Report and Financial Statements For the year ended 31st March 2025** ## **1 Legal and Administrative Details** **Registered Charity Number – England & Wales:** 304413 **Scout Registration Number:** 10001553 **Registered Office:** Nene Valley Scout HQ, Brooke Close, Skinners Hill, Rushden NN10 0XH **Trustees** District Trustee Board – See Annex 1 The District Trustee Board is a team of volunteers who work together, as charity Trustees, to make sure the Scouts is run safely and legally. At the heart of their role is a focus on strategy, performance, and assurance. Effective Trustee support helps other volunteers run the Scout programme that gives young people skills for life. The District Trustee Board must act in the charity’s best interests, acting with reasonable care and skill and take steps to be confident that the charity is: - well managed. - carrying out its purposes for the public benefit. - complying with the charity’s governing document and the law. - managing the charity’s resources responsibly. - compliant with POR and the local charity regulator, including effective management of each of the Key Policies listed The Scout Association Policy, Organisation and Rules (POR)[1] The Trustee Board should also ensure young people are meaningfully involved in decision making at all levels and the District has sufficient resources (funds, people, property and equipment) available to meet the planned work of the District, including delivery of the high-quality programme and resource requirements of the training programme. 1 Chapter 2 Page 4 of 20 Registered Charity No. 304413 (England and Wales) **Trustees’ Report and Financial Statements For the year ended 31st March 2025** ## **2 Structure, Governance and Management** ## **Governing Document** Nene Valley District Scout Council is the electoral body that supports Scouting in East Northamptonshire. It is the body to which the District Trustee Board is accountable. Good governance focusses on oversight and strategy and maintains focus on supporting and assuring the organisation’s strategic goals. Every charity must adopt a governing document. In the Scouts' federation of charities, the governing document is referred to as a ‘constitution’. A governing document explains what the charity is set up to do, and how it should operate. It sets out the rules to be followed in the governance of the charity. The Nene Valley District Constitution is reviewed annually and adapted from the Scout Association’s model constitution contained in POR[2] ## **How the charity is constituted** The Scout District is created and operated as an educational charity. It is an autonomous organisation holding its property and equipment and admitting people to membership of the Scout District subject to the policy and rules of The Scout Association. **Bankers: Nat West** 16 High Street Kettering NN16 8SZ **Skipton Building Society** 2/2A Abington Street Northampton NN1 2AJ **Independent Examiner: Denton Tavara Limited** 61a High Street South, Rushden, Northants, NN10 0RA 2 Chapter 5.5 Page 5 of 20 Registered Charity No. 304413 (England and Wales) **Trustees’ Report and Financial Statements For the year ended 31st March 2025** ## **Recruitment and appointment of new Trustees** The Trustees are appointed by Nene District Scout Council in accordance with the Constitution. The District Trustee Board should comprise ex officio, appointed, and co-opted Trustees. The District Trustee Board carries out a selection process to propose a District Chair and a District Treasurer to the District Scout Council for appointment at their AGM. The District Lead Volunteer and District Youth Lead Volunteer are ex officio members of the District Trustee Board. The appointed members of a District Trustee Board are persons appointed by the District Scout Council at the District’s AGM. This follows a selection process initiated and overseen by the District Trustee Board. The co-opted members of a District Trustee Board are persons coopted annually by the District Trustee Board. They are not appointed by the District Scout Council at its AGM. The Trustees come from varied backgrounds and professions. All new Trustees on the Trustee Board have completed and been validated for the required training for their role. The “Getting Started” Training is a collection of e-learning modules that help new volunteers settle in their role. For Trustees this covers an introduction to Scouting, but also provides more specific information on the responsibilities of Trustee Board Members, enabling them to carry out their role effectively. i.e.: - Understanding Trustee Boards and trusteeship in Scouts - Understanding Scouts’ key policies - Understanding trustee roles and responsibilities in Scouts - Safety training - Safeguarding training - GDPR training ## **Organisation** As we progress through the Transformation process some of the operational aspects previously overseen by the District Trustee Board have been taken on by Sub-Teams. Although organisationally these are SubTeams of the District Support Team and managed by the Lead Volunteers the Trustee Board asks for reports from each of these sub-teams for governance, risk, and financial management. - **Fireworks Sub-Team** - **HQ Sub-Team** - **Wadenhoe Sub-Team** Details of membership are given in Annex 1 ## **Risk Management** The Charity’s key risks are reviewed as an ongoing process by the Trustee Board. All District Trustee Board members have a responsibility to identify potential risks and bring them to the attention of the Trustee Board, which will then be evaluated and included in the register. The principal risks relate to the potential for financial loss within a diversified operational structure, the health and safety of our members and damage to the reputation of scouting both within Nene Valley and nationally. A comprehensive set of policies and rules is provided by The Scout Association applicable to the national movement, which are rigorously enforced and routinely monitored by Trustees. Comprehensive insurance policies exist to ensure that all reasonable risks are covered. Page 6 of 20 Registered Charity No. 304413 (England and Wales) **Trustees’ Report and Financial Statements For the year ended 31st March 2025** In compliance with DBS (Disclosure and Barring Service) requirements checks are completed on all adults, who may be expected to be involved in “regulated activity” with young people through Scouting. This process minimizes risks of contact with inappropriate persons and to safeguard the reputation of itself, The Scout Association, and its members. The Charity continues to identify, monitor, review and manage the major operational and business risks that it faces on a regular basis. It is recognized that the nature of its work requires active acceptance and management of some risks in undertaking activities to achieve the Association's objectives. ## **Health and Safety Policy** It is the Trustees’ policy to provide scouting in a safe manner and in a safe environment without risk to health, as far as is reasonably practicable, and to ensure that the District complies with all the requirements of The Scout Association safety policy as laid out in POR. ## **3 Objectives** ## **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 - Cooperation: We make a positive difference; we cooperate with others and make friends ## **The Scout Method** Scouting takes place when young people, in partnership with adults, work together based on the values of Scouting and: - enjoy what they are doing and have fun. - take part in activities indoors and outdoors. - learn by doing. - share in spiritual reflection. - take responsibility and make choices. - undertake new and challenging activities. - make and live by their Promise. ## **Public Benefit** The District meets the Charity Commission’s public benefit criteria under both the advancement of education and the advancement of citizenship or community development headings. ## **Volunteers** The Council continues to be run by volunteers who give many hours service and without whom the Council could not function. We are grateful for their continued commitment. Page 7 of 20 Registered Charity No. 304413 (England and Wales) **Trustees’ Report and Financial Statements For the year ended 31st March 2025** ## **4 Financial Review** The financial position of the charity remains strong, with total current assets of £121,134, which will comfortably cover the running costs of the charity for FY26. The charity generated a surplus of £14,405 in the year, versus £8,628 in the prior year. Total cash at bank and in hand at the end of the year was £122,012; this is down £13,887 versus FY24 however, last year NVDSC had collected £29,682 for county that needed to be paid in April 2025. The charity has designated funds of c£40k, including £30k of general reserves. This leaves the charity with a healthy unallocated cash balance of more than £80,000. The single largest income stream for the charity remains the annual fireworks event in Rushden, which is well supported by the various groups across the district. The event generated a surplus of £12,575, which is £3,203 higher than FY24 driven by an 8% increase in ticket sales. There has been a change in membership policy this year, with the district electing to adopt the county guidelines and invoicing for memberships on 1st April 2025 and aligning to financial years. In FY24, memberships were aligned to calendar years and 2024 membership income was fully recognised in FY24. As a result of the change in policy, no membership income has been recorded in FY25, resulting in a £1,506 reduction in income. Interest income has increased 45% in the year as the charity benefits from the annualised impact of changing bank accounts last year to obtain improved interest rates. Overall interest incomes was £2,860 in the year. The HQ building in Rushden saw a deficit of £2,416 versus a deficit of £2,146 in the prior year. Income of hiring out the building has increased 5% and utilities costs have decreased, however £1,300 was invested in repairs and maintenance offsetting these benefits. I new district explorers group was opened in FY25 and The Scouting Association contributed grants of £3,500 to support the setting up of this group. The charity continues to operate under the internal controls first implemented in 2022/23, based on the Charity Commission’s Control Checklist. No significant deviations from the internal controls have been identified. The charity changed accounting software from Sage to Xero in FY25. Xero is the accounting software that is used broadly across the Northamptonshire Scouting groups and will allow the charity to utilise improved performance and have consistency in reporting. The financial statements of the charity have been reviewed by an Independent Examiner and signed off without concerns. A copy of the report forms part of the AGM documents. TO BE SENT TO DARREN POST TRUSTEE MEETING Overall, I am satisfied with the financial stability of the charity, and it is in a strong financial position moving into the next financial year. There are no risks on the balance sheet with debtors and creditors well managed. Andrew Grant FCCA Nene Valley District Scout Council Treasurer Page 8 of 20 Registered Charity No. 304413 (England and Wales) **Trustees’ Report and Financial Statements For the year ended 31st March 2025** ## **Investment Policy** To ensure that funds managed by the District Scout Council are properly protected under the Financial Services Compensation Scheme (FSCS), reserves are held within the Skipton Building Society and a Nat West savings account. ## **Investment Powers** There is no specific reference to investment powers in the Declaration of Trust. The investment power of the trustees and those applicable to charitable funds are within the provisions of the Trustee Investment Act 1961 and the Trustee Act 2000. All investments held by the Charity are in accordance with the powers of the Trustees. ## **Reserves Policy** Funds are held in reserve and designated for specific purposes (see the attached notes). These designated funds ensure that the District Scout Council hold sufficient money to cover those areas of operation designated by the Trustees (e.g. Denis Paragreen Fund) and to ensure business continuity for unseen events that may result in the closure of the centre for a period of time or the cessation of scouting at a District level for an un-forecasted reason. Designated Funds also include “ring fencing” funds for specific purposes where Scout Groups or closed bank accounts have been consolidated. ## **Accounting Arrangements** The finances of the District Scout Council were managed via SAGE. However, from 1[st] April 2024 they have moved to the Xero cloud accounting platform, which is linked to all the main bank accounts for the District. The management of the use of the system is overseen by the Treasurers and Chair and further supported by a Xero working group of County ‘super-users’, who also provide relevant training where required. The platform is also made available to the District’s accountants for accounting and oversight purposes. The District continues with its highly successful partnership with Denton Tavera, who provide guidance and assistance with accounting. They also provide the audit function for the finalisation of the annual accounts. ## **Policy for Remuneration of Staff** Not applicable Page 9 of 20 Registered Charity No. 304413 (England and Wales) **Trustees’ Report and Financial Statements For the year ended 31st March 2025** ## **5 Review of the Year** The focus of the Trustee Board this year has been building on the changes we made as part of Transformation. Clarifying some of our policies, maintaining an assets list and risk register have continued to be the main part of our work to improve the governance of the District. The Fireworks fundraising event was a great success again this year. The Fireworks sub-team are already meeting and discussing some new ideas to make 2025s display a great event. The income from the Fireworks event meant we could continue to keep the District levy low, which the Trustees agreed would remain at £2.35. We also share the income with Groups who support ticket sales and helping on the night and this year distributed over £5,000 to those Groups. The District has invested in HQ to enable Groups to use the facilities at reduced rates. We also spend on OSM licences for Groups and insurance for non-member volunteers spending more than the levy each year. Over the last year the District Team has been encouraging more activities such as paddle sports; hill walking; climbing etc as well as building on the strong archery and shooting teams. We know that these activities improve the programme for all sections, help young people gain badges and awards and improve the leadership experience for the leaders involved. The Trustee Board has approved investment in equipment and training to enable growth in a wide range of activity areas. As ever I am very grateful to everyone involved across the District – volunteers and trustees - for their dedication and commitment to carry on regardless in a changing world, ensuring that we continue to move forward and develop providing a quality and varied programme of activities to Young People across the District. Karen Tonks Chairman of the Trustees 11[th] June 2025 Page 10 of 20 Registered Charity No. 304413 (England and Wales) **Trustees’ Report and Financial Statements For the year ended 31st March 2025** ## **6 Independent examiner’s report to the Trustees of Northamptonshire District Scout Council** I report on the accounts of Northamptonshire District Scout Council for the year ended 31 March 2024, which are set out in sections 8,9 and 10. This report is made solely to the Trustees, as a body, in accordance with the regulations made under 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, as a body, for my work, for this report, or for the opinions I have formed. ## **Respective responsibilities of Trustees and examiner** The charity’s Trustees are responsible for the preparation of the accounts. The charity’s Trustees consider that an audit is not required for this year (under section 144 (2) of the Charities Act 2011 (the 2011 Act)) and that an independent examination is needed. It is my responsibility to: Examine the accounts under section 145 of the 2011 Act. To follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and To state whether particular matters have come to my attention. ## **Basis of independent examiner's statement** 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 charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeks 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. Page 11 of 20 Registered Charity No. 304413 (England and Wales) **Trustees’ Report and Financial Statements For the year ended 31st March 2025** ## **Independent examiner's statement** I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 1. Accounting records were not kept in respect of the charity as required by section 130 of the Act; or 2. The accounts do not accord with those records; or 3. The accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. ## **Darren Warren** Denton Tavara Limited 61a High Street South, Rushden, Northants, NN10 0RA Page 12 of 20 Registered Charity No. 304413 (England and Wales) **Trustees’ Report and Financial Statements For the year ended 31st March 2025** ## **7 Principal accounting policies** ## **Basis of preparation** The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended practice applicable to charities preparing their accounts in accordance with FRS102 “The Financial Reporting Standard in the UK and Republic of Ireland” (FRS102) and the requirements of the Companies Act 2006 as applicable to companies subject to the small company regime. The principal accounting policies of the charity have remained unchanged from the previous year and are set out below. ## **Branches** The financial statements of the charity incorporate those of all funds and branches which are governed by the terms of the Nene Valley District Scout Council. ## **Incoming resources** ## **Voluntary income** All monetary donations, gifts and grants are included in full in the statement of financial activities when receivable, provided there are no donor-imposed restrictions as to the timing of the related expenditure, in which case recognition is deferred until the pre-condition has been met. Legacies to which the charity is entitled are included in the statement of financial activities unless they are incapable of measurement. Voluntary help is not included as income. Membership subscriptions are treated on a receivable basis. Any amounts received in advance of the period to which they relate are deferred to the appropriate period. ## **Investment income** Investment income is recognised when receivable. ## **Grants receivable** Grants are credited as incoming resources when they are receivable provided conditions for receipt have been complied with, unless they relate to a specified future period, in which case they are deferred. ## **Other income** All other income is recognised on a receivable basis. Page 13 of 20 Registered Charity No. 304413 (England and Wales) **Trustees’ Report and Financial Statements For the year ended 31st March 2025** ## **Resources Expended** ## **Classification of expenditure** The costs of generating voluntary income comprise those costs directly attributable to generating incoming resources for the charity and includes staff costs and attributable overhead cost. Charitable activities expenditure represents the overhead and staff costs incurred for the furtherance of the charity's objectives as stated in the annual report. Expenditure is shown gross, inclusive of any unrecoverable VAT and is charged on an accruals basis. Costs are allocated to the particular activity that directly relates to it. Where costs cannot be directly attributed to particular headings, they have been allocated to activities on a basis consistent with use of the resources. Overheads have been allocated on the basis of time spent by each staff member on a particular activity. Governance costs represent the costs directly attributable to Trustees' meetings, such as printing, meeting, and travel costs, as well as the independent examination of the charity's financial statements. ## **Fund accounting** Unrestricted funds are donations, and other incoming resources received or generated for expenditure on the general objectives of the charity. Designated funds are unrestricted funds which have been designated for specific purposes by the Trustees. An overview of each designated fund is included in note 13 of the financial statements. ## **Freehold property** Freehold property is not held for investment purposes, but is an asset employed to fulfil the objects of the charity. Accordingly, it is not accounted for as an investment property. ## **Depreciation** Depreciation is calculated to write down the cost of all tangible fixed assets held for charity use, other than property, by the reducing balance method over their expected useful lives. The rates generally applicable are: - Fixtures and equipment 10% No depreciation has been provided on freehold land and buildings as it is the policy of the Trustees to maintain these assets in a continual state of sound repair. The useful economic lives of these assets are thus long, and the residual values so high that any depreciation would not be material. Page 14 of 20 Registered Charity No. 304413 (England and Wales) **Trustees’ Report and Financial Statements For the year ended 31st March 2025** ## **8 Statement of financial activities** Page 15 of 20 Registered Charity No. 304413 (England and Wales) **Trustees’ Report and Financial Statements For the year ended 31st March 2025** Page 16 of 20 Registered Charity No. 304413 (England and Wales) **Trustees’ Report and Financial Statements For the year ended 31st March 2025** Page 17 of 20 Registered Charity No. 304413 (England and Wales) **Trustees’ Report and Financial Statements For the year ended 31st March 2025** Page 18 of 20 Registered Charity No. 304413 (England and Wales) ## **Trustees’ Report and Financial Statements For the year ended 31st March 2025** ## **9 Balance Sheet** ## **The financial statements were approved by the Trustees on 11[th] June 2025** **Karen Tonks Chairman** ## **Andrew Grant District Treasurer** Page 19 of 20 Registered Charity No. 304413 (England and Wales) **Trustees’ Report and Financial Statements For the year ended 31st March 2025** ## **Annex 1 Membership of the District Trustee Board** Page 20 of 20 Registered Charity No. 304413 (England and Wales) ## **Nene Valley District Scout Council** **Registered Charity No. 304413 (England and Wales)** **Trustees’ Report and Financial Statements** **For the year ended 31[st] March 2025** **Trustees’ Report and Financial Statements For the year ended 31st March 2025** ## **Table of Contents** Report of the Trustees ................................................................................................................................ 3 1 Legal and Administrative Details .............................................................................................................. 4 2 Structure, Governance and Management ................................................................................................ 5 3 Objectives................................................................................................................................................ 7 4 Financial Review ...................................................................................................................................... 8 5 Review of the Year ................................................................................................................................. 10 6 Independent examiner’s report to the Trustees of Northamptonshire District Scout Council ................ 11 7 Principal accounting policies .................................................................................................................. 13 8 Statement of financial activities ............................................................................................................. 15 9 Balance Sheet ........................................................................................................................................ 19 Annex 1 Membership of the District Trustee Board .................................................................................. 20 Page 2 of 20 Registered Charity No. 304413 (England and Wales) **Trustees’ Report and Financial Statements For the year ended 31st March 2025** ## **Report of the Trustees** The Board of Trustees presents their Annual Report together with Financial Statements for the year ended 31[st] March 2025. The Financial Statements have been prepared in accordance with the accounting policies set out in section 7. The Trustees are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and regulations. The Charities Act 2011 requires the Trustees to prepare financial statements for each financial year. The Trustees must prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). The Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure of the charity for that period. In preparing these financial statements, the Trustees are required to: - Select suitable accounting policies and then apply them consistently. - Observe the methods and principles in the Charities SORP - Make judgments and accounting estimates that are reasonable and prudent. - State whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements. - Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business. The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity’s transactions and 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. ON BEHALF OF THE TRUSTEES Karen Tonks Chairman of the Trustees 11[th] June 2025 Page 3 of 20 Registered Charity No. 304413 (England and Wales) **Trustees’ Report and Financial Statements For the year ended 31st March 2025** ## **1 Legal and Administrative Details** **Registered Charity Number – England & Wales:** 304413 **Scout Registration Number:** 10001553 **Registered Office:** Nene Valley Scout HQ, Brooke Close, Skinners Hill, Rushden NN10 0XH **Trustees** District Trustee Board – See Annex 1 The District Trustee Board is a team of volunteers who work together, as charity Trustees, to make sure the Scouts is run safely and legally. At the heart of their role is a focus on strategy, performance, and assurance. Effective Trustee support helps other volunteers run the Scout programme that gives young people skills for life. The District Trustee Board must act in the charity’s best interests, acting with reasonable care and skill and take steps to be confident that the charity is: - well managed. - carrying out its purposes for the public benefit. - complying with the charity’s governing document and the law. - managing the charity’s resources responsibly. - compliant with POR and the local charity regulator, including effective management of each of the Key Policies listed The Scout Association Policy, Organisation and Rules (POR)[1] The Trustee Board should also ensure young people are meaningfully involved in decision making at all levels and the District has sufficient resources (funds, people, property and equipment) available to meet the planned work of the District, including delivery of the high-quality programme and resource requirements of the training programme. 1 Chapter 2 Page 4 of 20 Registered Charity No. 304413 (England and Wales) **Trustees’ Report and Financial Statements For the year ended 31st March 2025** ## **2 Structure, Governance and Management** ## **Governing Document** Nene Valley District Scout Council is the electoral body that supports Scouting in East Northamptonshire. It is the body to which the District Trustee Board is accountable. Good governance focusses on oversight and strategy and maintains focus on supporting and assuring the organisation’s strategic goals. Every charity must adopt a governing document. In the Scouts' federation of charities, the governing document is referred to as a ‘constitution’. A governing document explains what the charity is set up to do, and how it should operate. It sets out the rules to be followed in the governance of the charity. The Nene Valley District Constitution is reviewed annually and adapted from the Scout Association’s model constitution contained in POR[2] ## **How the charity is constituted** The Scout District is created and operated as an educational charity. It is an autonomous organisation holding its property and equipment and admitting people to membership of the Scout District subject to the policy and rules of The Scout Association. **Bankers: Nat West** 16 High Street Kettering NN16 8SZ **Skipton Building Society** 2/2A Abington Street Northampton NN1 2AJ **Independent Examiner: Denton Tavara Limited** 61a High Street South, Rushden, Northants, NN10 0RA 2 Chapter 5.5 Page 5 of 20 Registered Charity No. 304413 (England and Wales) **Trustees’ Report and Financial Statements For the year ended 31st March 2025** ## **Recruitment and appointment of new Trustees** The Trustees are appointed by Nene District Scout Council in accordance with the Constitution. The District Trustee Board should comprise ex officio, appointed, and co-opted Trustees. The District Trustee Board carries out a selection process to propose a District Chair and a District Treasurer to the District Scout Council for appointment at their AGM. The District Lead Volunteer and District Youth Lead Volunteer are ex officio members of the District Trustee Board. The appointed members of a District Trustee Board are persons appointed by the District Scout Council at the District’s AGM. This follows a selection process initiated and overseen by the District Trustee Board. The co-opted members of a District Trustee Board are persons coopted annually by the District Trustee Board. They are not appointed by the District Scout Council at its AGM. The Trustees come from varied backgrounds and professions. All new Trustees on the Trustee Board have completed and been validated for the required training for their role. The “Getting Started” Training is a collection of e-learning modules that help new volunteers settle in their role. For Trustees this covers an introduction to Scouting, but also provides more specific information on the responsibilities of Trustee Board Members, enabling them to carry out their role effectively. i.e.: - Understanding Trustee Boards and trusteeship in Scouts - Understanding Scouts’ key policies - Understanding trustee roles and responsibilities in Scouts - Safety training - Safeguarding training - GDPR training ## **Organisation** As we progress through the Transformation process some of the operational aspects previously overseen by the District Trustee Board have been taken on by Sub-Teams. Although organisationally these are SubTeams of the District Support Team and managed by the Lead Volunteers the Trustee Board asks for reports from each of these sub-teams for governance, risk, and financial management. - **Fireworks Sub-Team** - **HQ Sub-Team** - **Wadenhoe Sub-Team** Details of membership are given in Annex 1 ## **Risk Management** The Charity’s key risks are reviewed as an ongoing process by the Trustee Board. All District Trustee Board members have a responsibility to identify potential risks and bring them to the attention of the Trustee Board, which will then be evaluated and included in the register. The principal risks relate to the potential for financial loss within a diversified operational structure, the health and safety of our members and damage to the reputation of scouting both within Nene Valley and nationally. A comprehensive set of policies and rules is provided by The Scout Association applicable to the national movement, which are rigorously enforced and routinely monitored by Trustees. Comprehensive insurance policies exist to ensure that all reasonable risks are covered. Page 6 of 20 Registered Charity No. 304413 (England and Wales) **Trustees’ Report and Financial Statements For the year ended 31st March 2025** In compliance with DBS (Disclosure and Barring Service) requirements checks are completed on all adults, who may be expected to be involved in “regulated activity” with young people through Scouting. This process minimizes risks of contact with inappropriate persons and to safeguard the reputation of itself, The Scout Association, and its members. The Charity continues to identify, monitor, review and manage the major operational and business risks that it faces on a regular basis. It is recognized that the nature of its work requires active acceptance and management of some risks in undertaking activities to achieve the Association's objectives. ## **Health and Safety Policy** It is the Trustees’ policy to provide scouting in a safe manner and in a safe environment without risk to health, as far as is reasonably practicable, and to ensure that the District complies with all the requirements of The Scout Association safety policy as laid out in POR. ## **3 Objectives** ## **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 - Cooperation: We make a positive difference; we cooperate with others and make friends ## **The Scout Method** Scouting takes place when young people, in partnership with adults, work together based on the values of Scouting and: - enjoy what they are doing and have fun. - take part in activities indoors and outdoors. - learn by doing. - share in spiritual reflection. - take responsibility and make choices. - undertake new and challenging activities. - make and live by their Promise. ## **Public Benefit** The District meets the Charity Commission’s public benefit criteria under both the advancement of education and the advancement of citizenship or community development headings. ## **Volunteers** The Council continues to be run by volunteers who give many hours service and without whom the Council could not function. We are grateful for their continued commitment. Page 7 of 20 Registered Charity No. 304413 (England and Wales) **Trustees’ Report and Financial Statements For the year ended 31st March 2025** ## **4 Financial Review** The financial position of the charity remains strong, with total current assets of £121,134, which will comfortably cover the running costs of the charity for FY26. The charity generated a surplus of £14,405 in the year, versus £8,628 in the prior year. Total cash at bank and in hand at the end of the year was £122,012; this is down £13,887 versus FY24 however, last year NVDSC had collected £29,682 for county that needed to be paid in April 2025. The charity has designated funds of c£40k, including £30k of general reserves. This leaves the charity with a healthy unallocated cash balance of more than £80,000. The single largest income stream for the charity remains the annual fireworks event in Rushden, which is well supported by the various groups across the district. The event generated a surplus of £12,575, which is £3,203 higher than FY24 driven by an 8% increase in ticket sales. There has been a change in membership policy this year, with the district electing to adopt the county guidelines and invoicing for memberships on 1st April 2025 and aligning to financial years. In FY24, memberships were aligned to calendar years and 2024 membership income was fully recognised in FY24. As a result of the change in policy, no membership income has been recorded in FY25, resulting in a £1,506 reduction in income. Interest income has increased 45% in the year as the charity benefits from the annualised impact of changing bank accounts last year to obtain improved interest rates. Overall interest incomes was £2,860 in the year. The HQ building in Rushden saw a deficit of £2,416 versus a deficit of £2,146 in the prior year. Income of hiring out the building has increased 5% and utilities costs have decreased, however £1,300 was invested in repairs and maintenance offsetting these benefits. I new district explorers group was opened in FY25 and The Scouting Association contributed grants of £3,500 to support the setting up of this group. The charity continues to operate under the internal controls first implemented in 2022/23, based on the Charity Commission’s Control Checklist. No significant deviations from the internal controls have been identified. The charity changed accounting software from Sage to Xero in FY25. Xero is the accounting software that is used broadly across the Northamptonshire Scouting groups and will allow the charity to utilise improved performance and have consistency in reporting. The financial statements of the charity have been reviewed by an Independent Examiner and signed off without concerns. A copy of the report forms part of the AGM documents. TO BE SENT TO DARREN POST TRUSTEE MEETING Overall, I am satisfied with the financial stability of the charity, and it is in a strong financial position moving into the next financial year. There are no risks on the balance sheet with debtors and creditors well managed. Andrew Grant FCCA Nene Valley District Scout Council Treasurer Page 8 of 20 Registered Charity No. 304413 (England and Wales) **Trustees’ Report and Financial Statements For the year ended 31st March 2025** ## **Investment Policy** To ensure that funds managed by the District Scout Council are properly protected under the Financial Services Compensation Scheme (FSCS), reserves are held within the Skipton Building Society and a Nat West savings account. ## **Investment Powers** There is no specific reference to investment powers in the Declaration of Trust. The investment power of the trustees and those applicable to charitable funds are within the provisions of the Trustee Investment Act 1961 and the Trustee Act 2000. All investments held by the Charity are in accordance with the powers of the Trustees. ## **Reserves Policy** Funds are held in reserve and designated for specific purposes (see the attached notes). These designated funds ensure that the District Scout Council hold sufficient money to cover those areas of operation designated by the Trustees (e.g. Denis Paragreen Fund) and to ensure business continuity for unseen events that may result in the closure of the centre for a period of time or the cessation of scouting at a District level for an un-forecasted reason. Designated Funds also include “ring fencing” funds for specific purposes where Scout Groups or closed bank accounts have been consolidated. ## **Accounting Arrangements** The finances of the District Scout Council were managed via SAGE. However, from 1[st] April 2024 they have moved to the Xero cloud accounting platform, which is linked to all the main bank accounts for the District. The management of the use of the system is overseen by the Treasurers and Chair and further supported by a Xero working group of County ‘super-users’, who also provide relevant training where required. The platform is also made available to the District’s accountants for accounting and oversight purposes. The District continues with its highly successful partnership with Denton Tavera, who provide guidance and assistance with accounting. They also provide the audit function for the finalisation of the annual accounts. ## **Policy for Remuneration of Staff** Not applicable Page 9 of 20 Registered Charity No. 304413 (England and Wales) **Trustees’ Report and Financial Statements For the year ended 31st March 2025** ## **5 Review of the Year** The focus of the Trustee Board this year has been building on the changes we made as part of Transformation. Clarifying some of our policies, maintaining an assets list and risk register have continued to be the main part of our work to improve the governance of the District. The Fireworks fundraising event was a great success again this year. The Fireworks sub-team are already meeting and discussing some new ideas to make 2025s display a great event. The income from the Fireworks event meant we could continue to keep the District levy low, which the Trustees agreed would remain at £2.35. We also share the income with Groups who support ticket sales and helping on the night and this year distributed over £5,000 to those Groups. The District has invested in HQ to enable Groups to use the facilities at reduced rates. We also spend on OSM licences for Groups and insurance for non-member volunteers spending more than the levy each year. Over the last year the District Team has been encouraging more activities such as paddle sports; hill walking; climbing etc as well as building on the strong archery and shooting teams. We know that these activities improve the programme for all sections, help young people gain badges and awards and improve the leadership experience for the leaders involved. The Trustee Board has approved investment in equipment and training to enable growth in a wide range of activity areas. As ever I am very grateful to everyone involved across the District – volunteers and trustees - for their dedication and commitment to carry on regardless in a changing world, ensuring that we continue to move forward and develop providing a quality and varied programme of activities to Young People across the District. Karen Tonks Chairman of the Trustees 11[th] June 2025 Page 10 of 20 Registered Charity No. 304413 (England and Wales) **Trustees’ Report and Financial Statements For the year ended 31st March 2025** ## **6 Independent examiner’s report to the Trustees of Northamptonshire District Scout Council** I report on the accounts of Northamptonshire District Scout Council for the year ended 31 March 2024, which are set out in sections 8,9 and 10. This report is made solely to the Trustees, as a body, in accordance with the regulations made under 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, as a body, for my work, for this report, or for the opinions I have formed. ## **Respective responsibilities of Trustees and examiner** The charity’s Trustees are responsible for the preparation of the accounts. The charity’s Trustees consider that an audit is not required for this year (under section 144 (2) of the Charities Act 2011 (the 2011 Act)) and that an independent examination is needed. It is my responsibility to: Examine the accounts under section 145 of the 2011 Act. To follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and To state whether particular matters have come to my attention. ## **Basis of independent examiner's statement** 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 charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeks 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. Page 11 of 20 Registered Charity No. 304413 (England and Wales) **Trustees’ Report and Financial Statements For the year ended 31st March 2025** ## **Independent examiner's statement** I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 1. Accounting records were not kept in respect of the charity as required by section 130 of the Act; or 2. The accounts do not accord with those records; or 3. The accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. ## **Darren Warren** Denton Tavara Limited 61a High Street South, Rushden, Northants, NN10 0RA Page 12 of 20 Registered Charity No. 304413 (England and Wales) **Trustees’ Report and Financial Statements For the year ended 31st March 2025** ## **7 Principal accounting policies** ## **Basis of preparation** The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended practice applicable to charities preparing their accounts in accordance with FRS102 “The Financial Reporting Standard in the UK and Republic of Ireland” (FRS102) and the requirements of the Companies Act 2006 as applicable to companies subject to the small company regime. The principal accounting policies of the charity have remained unchanged from the previous year and are set out below. ## **Branches** The financial statements of the charity incorporate those of all funds and branches which are governed by the terms of the Nene Valley District Scout Council. ## **Incoming resources** ## **Voluntary income** All monetary donations, gifts and grants are included in full in the statement of financial activities when receivable, provided there are no donor-imposed restrictions as to the timing of the related expenditure, in which case recognition is deferred until the pre-condition has been met. Legacies to which the charity is entitled are included in the statement of financial activities unless they are incapable of measurement. Voluntary help is not included as income. Membership subscriptions are treated on a receivable basis. Any amounts received in advance of the period to which they relate are deferred to the appropriate period. ## **Investment income** Investment income is recognised when receivable. ## **Grants receivable** Grants are credited as incoming resources when they are receivable provided conditions for receipt have been complied with, unless they relate to a specified future period, in which case they are deferred. ## **Other income** All other income is recognised on a receivable basis. Page 13 of 20 Registered Charity No. 304413 (England and Wales) **Trustees’ Report and Financial Statements For the year ended 31st March 2025** ## **Resources Expended** ## **Classification of expenditure** The costs of generating voluntary income comprise those costs directly attributable to generating incoming resources for the charity and includes staff costs and attributable overhead cost. Charitable activities expenditure represents the overhead and staff costs incurred for the furtherance of the charity's objectives as stated in the annual report. Expenditure is shown gross, inclusive of any unrecoverable VAT and is charged on an accruals basis. Costs are allocated to the particular activity that directly relates to it. Where costs cannot be directly attributed to particular headings, they have been allocated to activities on a basis consistent with use of the resources. Overheads have been allocated on the basis of time spent by each staff member on a particular activity. Governance costs represent the costs directly attributable to Trustees' meetings, such as printing, meeting, and travel costs, as well as the independent examination of the charity's financial statements. ## **Fund accounting** Unrestricted funds are donations, and other incoming resources received or generated for expenditure on the general objectives of the charity. Designated funds are unrestricted funds which have been designated for specific purposes by the Trustees. An overview of each designated fund is included in note 13 of the financial statements. ## **Freehold property** Freehold property is not held for investment purposes, but is an asset employed to fulfil the objects of the charity. Accordingly, it is not accounted for as an investment property. ## **Depreciation** Depreciation is calculated to write down the cost of all tangible fixed assets held for charity use, other than property, by the reducing balance method over their expected useful lives. The rates generally applicable are: - Fixtures and equipment 10% No depreciation has been provided on freehold land and buildings as it is the policy of the Trustees to maintain these assets in a continual state of sound repair. The useful economic lives of these assets are thus long, and the residual values so high that any depreciation would not be material. Page 14 of 20 Registered Charity No. 304413 (England and Wales) **Trustees’ Report and Financial Statements For the year ended 31st March 2025** ## **8 Statement of financial activities** Page 15 of 20 Registered Charity No. 304413 (England and Wales) **Trustees’ Report and Financial Statements For the year ended 31st March 2025** Page 16 of 20 Registered Charity No. 304413 (England and Wales) **Trustees’ Report and Financial Statements For the year ended 31st March 2025** Page 17 of 20 Registered Charity No. 304413 (England and Wales) **Trustees’ Report and Financial Statements For the year ended 31st March 2025** Page 18 of 20 Registered Charity No. 304413 (England and Wales) ## **Trustees’ Report and Financial Statements For the year ended 31st March 2025** ## **9 Balance Sheet** ## **The financial statements were approved by the Trustees on 11[th] June 2025** **Karen Tonks Chairman** ## **Andrew Grant District Treasurer** Page 19 of 20 Registered Charity No. 304413 (England and Wales) **Trustees’ Report and Financial Statements For the year ended 31st March 2025** ## **Annex 1 Membership of the District Trustee Board** Page 20 of 20 Registered Charity No. 304413 (England and Wales) ## Nene Valley District Scout Council Registered Charity No. 304413 (England and Wales) Trustees’ Report and Financial Statements For the year ended 31[st] March 2025 **Trustees’ Report and Financial Statements For the year ended 31st March 2025** ## **Table of Contents** Report of the Trustees ..................................................................................................................................... 3 1 Legal and Administrative Details .................................................................................................................. 4 2 Structure, Governance and Management .................................................................................................... 5 3 Objectives ..................................................................................................................................................... 7 4 Financial Review ............................................................................................................................................ 8 5 Review of the Year ...................................................................................................................................... 10 6 Independent examiner’s report to the Trustees of Northamptonshire District Scout Council ................. 11 7 Principal accounting policies ....................................................................................................................... 13 8 Statement of financial activities ................................................................................................................. 15 9 Balance Sheet .............................................................................................................................................. 18 10 Notes to the financial statements ............................................................................................................ 19 Annex 1 Membership of the District Trustee Board ...................................................................................... 20 Page 2 of 21 Registered Charity No. 304413 (England and Wales) **Trustees’ Report and Financial Statements For the year ended 31st March 2025** ## **Report of the Trustees** The Board of Trustees presents their Annual Report together with Financial Statements for the year ended 31[st] March 2025. The Financial Statements have been prepared in accordance with the accounting policies set out in section 7. The Trustees are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and regulations. The Charities Act 2011 requires the Trustees to prepare financial statements for each financial year. The Trustees must prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). The Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure of the charity for that period. In preparing these financial statements, the Trustees are required to: - Select suitable accounting policies and then apply them consistently. - Observe the methods and principles in the Charities SORP - Make judgments and accounting estimates that are reasonable and prudent. - State whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements. - Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business. The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity’s transactions and 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. ON BEHALF OF THE TRUSTEES Karen Tonks Chairman of the Trustees 11[th] June 2025 Page 3 of 21 Registered Charity No. 304413 (England and Wales) **Trustees’ Report and Financial Statements For the year ended 31st March 2025** ## **1 Legal and Administrative Details** **Registered Charity Number – England & Wales:** 304413 **Scout Registration Number:** 10001553 **Registered Office:** Nene Valley Scout HQ, Brooke Close, Skinners Hill, Rushden NN10 0XH **Trustees** District Trustee Board – See Annex 1 The District Trustee Board is a team of volunteers who work together, as charity Trustees, to make sure the Scouts is run safely and legally. At the heart of their role is a focus on strategy, performance, and assurance. Effective Trustee support helps other volunteers run the Scout programme that gives young people skills for life. The District Trustee Board must act in the charity’s best interests, acting with reasonable care and skill and take steps to be confident that the charity is: - well managed. - carrying out its purposes for the public benefit. - complying with the charity’s governing document and the law. - managing the charity’s resources responsibly. - compliant with POR and the local charity regulator, including effective management of each of the Key Policies listed The Scout Association Policy, Organisation and Rules (POR)[1] The Trustee Board should also ensure young people are meaningfully involved in decision making at all levels and the District has sufficient resources (funds, people, property and equipment) available to meet the planned work of the District, including delivery of the high-quality programme and resource requirements of the training programme. 1 Chapter 2 Page 4 of 21 Registered Charity No. 304413 (England and Wales) **Trustees’ Report and Financial Statements For the year ended 31st March 2025** ## **2 Structure, Governance and Management** ## **Governing Document** Nene Valley District Scout Council is the electoral body that supports Scouting in East Northamptonshire. It is the body to which the District Trustee Board is accountable. Good governance focusses on oversight and strategy and maintains focus on supporting and assuring the organisation’s strategic goals. Every charity must adopt a governing document. In the Scouts' federation of charities, the governing document is referred to as a ‘constitution’. A governing document explains what the charity is set up to do, and how it should operate. It sets out the rules to be followed in the governance of the charity. The Nene Valley District Constitution is reviewed annually and adapted from the Scout Association’s model constitution contained in POR[2] ## **How the charity is constituted** The Scout District is created and operated as an educational charity. It is an autonomous organisation holding its property and equipment and admitting people to membership of the Scout District subject to the policy and rules of The Scout Association. **Bankers: Nat West** 16 High Street Kettering NN16 8SZ **Skipton Building Society** 2/2A Abington Street Northampton NN1 2AJ **Independent Examiner: Denton Tavara Limited** 61a High Street South, Rushden, Northants, NN10 0RA 2 Chapter 5.5 Page 5 of 21 Registered Charity No. 304413 (England and Wales) **Trustees’ Report and Financial Statements For the year ended 31st March 2025** ## **Recruitment and appointment of new Trustees** The Trustees are appointed by Nene District Scout Council in accordance with the Constitution. The District Trustee Board should comprise ex officio, appointed, and co-opted Trustees. The District Trustee Board carries out a selection process to propose a District Chair and a District Treasurer to the District Scout Council for appointment at their AGM. The District Lead Volunteer and District Youth Lead Volunteer are ex officio members of the District Trustee Board. The appointed members of a District Trustee Board are persons appointed by the District Scout Council at the District’s AGM. This follows a selection process initiated and overseen by the District Trustee Board. The co-opted members of a District Trustee Board are persons coopted annually by the District Trustee Board. They are not appointed by the District Scout Council at its AGM. The Trustees come from varied backgrounds and professions. All new Trustees on the Trustee Board have completed and been validated for the required training for their role. The “Getting Started” Training is a collection of e-learning modules that help new volunteers settle in their role. For Trustees this covers an introduction to Scouting, but also provides more specific information on the responsibilities of Trustee Board Members, enabling them to carry out their role effectively. i.e.: - Understanding Trustee Boards and trusteeship in Scouts - Understanding Scouts’ key policies - Understanding trustee roles and responsibilities in Scouts - Safety training - Safeguarding training - GDPR training ## **Organisation** As we progress through the Transformation process some of the operational aspects previously overseen by the District Trustee Board have been taken on by Sub-Teams. Although organisationally these are SubTeams of the District Support Team and managed by the Lead Volunteers the Trustee Board asks for reports from each of these sub-teams for governance, risk, and financial management. - **Fireworks Sub-Team** - **HQ Sub-Team** - **Wadenhoe Sub-Team** Details of membership are given in Annex 1 ## **Risk Management** The Charity’s key risks are reviewed as an ongoing process by the Trustee Board. All District Trustee Board members have a responsibility to identify potential risks and bring them to the attention of the Trustee Board, which will then be evaluated and included in the register. The principal risks relate to the potential for financial loss within a diversified operational structure, the health and safety of our members and damage to the reputation of scouting both within Nene Valley and nationally. A comprehensive set of policies and rules is provided by The Scout Association applicable to the national movement, which are rigorously enforced and routinely monitored by Trustees. Comprehensive insurance policies exist to ensure that all reasonable risks are covered. Page 6 of 21 Registered Charity No. 304413 (England and Wales) **Trustees’ Report and Financial Statements For the year ended 31st March 2025** In compliance with DBS (Disclosure and Barring Service) requirements checks are completed on all adults, who may be expected to be involved in “regulated activity” with young people through Scouting. This process minimizes risks of contact with inappropriate persons and to safeguard the reputation of itself, The Scout Association, and its members. The Charity continues to identify, monitor, review and manage the major operational and business risks that it faces on a regular basis. It is recognized that the nature of its work requires active acceptance and management of some risks in undertaking activities to achieve the Association's objectives. ## **Health and Safety Policy** It is the Trustees’ policy to provide scouting in a safe manner and in a safe environment without risk to health, as far as is reasonably practicable, and to ensure that the District complies with all the requirements of The Scout Association safety policy as laid out in POR. ## **3 Objectives** ## **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 - Cooperation: We make a positive difference; we cooperate with others and make friends ## **The Scout Method** Scouting takes place when young people, in partnership with adults, work together based on the values of Scouting and: - enjoy what they are doing and have fun. - take part in activities indoors and outdoors. - learn by doing. - share in spiritual reflection. - take responsibility and make choices. - undertake new and challenging activities. - make and live by their Promise. ## **Public Benefit** The District meets the Charity Commission’s public benefit criteria under both the advancement of education and the advancement of citizenship or community development headings. ## **Volunteers** The Council continues to be run by volunteers who give many hours service and without whom the Council could not function. We are grateful for their continued commitment. Page 7 of 21 Registered Charity No. 304413 (England and Wales) **Trustees’ Report and Financial Statements For the year ended 31st March 2025** ## **4 Financial Review** The financial position of the charity remains strong, with total current assets of £121,134, which will comfortably cover the running costs of the charity for FY26. The charity generated a surplus of £14,405 in the year, versus £8,628 in the prior year. Total cash at bank and in hand at the end of the year was £122,012; this is down £13,887 versus FY24 however, last year NVDSC had collected £29,682 for county that needed to be paid in April 2025. The charity has designated funds of c£40k, including £30k of general reserves. This leaves the charity with a healthy unallocated cash balance of more than £80,000. The single largest income stream for the charity remains the annual fireworks event in Rushden, which is well supported by the various groups across the district. The event generated a surplus of £12,575, which is £3,203 higher than FY24 driven by an 8% increase in ticket sales. There has been a change in membership policy this year, with the district electing to adopt the county guidelines and invoicing for memberships on 1st April 2025 and aligning to financial years. In FY24, memberships were aligned to calendar years and 2024 membership income was fully recognised in FY24. As a result of the change in policy, no membership income has been recorded in FY25, resulting in a £1,506 reduction in income. Interest income has increased 45% in the year as the charity benefits from the annualised impact of changing bank accounts last year to obtain improved interest rates. Overall interest incomes was £2,860 in the year. The HQ building in Rushden saw a deficit of £2,416 versus a deficit of £2,146 in the prior year. Income of hiring out the building has increased 5% and utilities costs have decreased, however £1,300 was invested in repairs and maintenance offsetting these benefits. Two new District Explorer units were opened in FY25 and The Scouting Association grants of £3,500 to support the setting up of these new units. The charity continues to operate under the internal controls first implemented in 2022/23, based on the Charity Commission’s Control Checklist. No significant deviations from the internal controls have been identified. The charity changed accounting software from Sage to Xero in FY25. Xero is the accounting software that is used broadly across the Northamptonshire Scouting groups and will allow the charity to utilise improved performance and have consistency in reporting. The financial statements of the charity have been reviewed by an Independent Examiner and signed off without concerns. A copy of the report forms part of the AGM documents. Overall, I am satisfied with the financial stability of the charity, and it is in a strong financial position moving into the next financial year. There are no risks on the balance sheet with debtors and creditors well managed. Andrew Grant FCCA Nene Valley District Scout Council Treasurer **Investment Policy** Page 8 of 21 Registered Charity No. 304413 (England and Wales) **Trustees’ Report and Financial Statements For the year ended 31st March 2025** To ensure that funds managed by the District Scout Council are properly protected under the Financial Services Compensation Scheme (FSCS), reserves are held within the Skipton Building Society and a Nat West savings account. ## **Investment Powers** There is no specific reference to investment powers in the Declaration of Trust. The investment power of the trustees and those applicable to charitable funds are within the provisions of the Trustee Investment Act 1961 and the Trustee Act 2000. All investments held by the Charity are in accordance with the powers of the Trustees. ## **Reserves Policy** Funds are held in reserve and designated for specific purposes (see the attached notes). These designated funds ensure that the District Scout Council hold sufficient money to cover those areas of operation designated by the Trustees (e.g. Denis Paragreen Fund) and to ensure business continuity for unseen events that may result in the closure of the centre for a period of time or the cessation of scouting at a District level for an un-forecasted reason. Designated Funds also include “ring fencing” funds for specific purposes where Scout Groups or closed bank accounts have been consolidated. ## **Accounting Arrangements** The finances of the District Scout Council were managed via SAGE. However, from 1[st] April 2024 they have moved to the Xero cloud accounting platform, which is linked to all the main bank accounts for the District. The management of the use of the system is overseen by the Treasurers and Chair and further supported by a Xero working group of County ‘super-users’, who also provide relevant training where required. The platform is also made available to the District’s accountants for accounting and oversight purposes. The District continues with its highly successful partnership with Denton Tavera, who provide guidance and assistance with accounting. They also provide the independent examination function for the finalisation of the annual accounts. ## **Policy for Remuneration of Staff** Not applicable Page 9 of 21 Registered Charity No. 304413 (England and Wales) **Trustees’ Report and Financial Statements For the year ended 31st March 2025** ## **5 Review of the Year** The focus of the Trustee Board this year has been building on the changes we made as part of Transformation. Clarifying some of our policies, maintaining an assets list and risk register have continued to be the main part of our work to improve the governance of the District. The Fireworks fundraising event was a great success again this year. The Fireworks sub-team are already meeting and discussing some new ideas to make 2025s display a great event. The income from the Fireworks event meant we could continue to keep the District levy low, this year it stayed at £2.35. We also share the income with Groups who support ticket sales and helping on the night and this year distributed over £5,000 to those Groups. The District has invested in HQ to enable Groups to use the facilities at reduced rates. We also spend on OSM licences for Groups and insurance for non-member volunteers spending more than the levy each year. Over the last year the District Team has been encouraging more activities such as paddle sports; hill walking; climbing etc as well as building on the strong archery and shooting teams. We know that these activities improve the programme for all sections, help young people gain badges and awards and improve the leadership experience for the leaders involved. The Trustee Board has approved investment in equipment and training to enable growth in a wide range of activity areas. As ever I am very grateful to everyone involved across the District – volunteers and trustees - for their dedication and commitment to carry on regardless in a changing world, ensuring that we continue to move forward and develop providing a quality and varied programme of activities to Young People across the District. Karen Tonks Chairman of the Trustees 11[th] June 2025 Page 10 of 21 Registered Charity No. 304413 (England and Wales) **Trustees’ Report and Financial Statements For the year ended 31st March 2025** ## **6 Independent examiner’s report to the Trustees of Northamptonshire District Scout Council** I report on the accounts of Northamptonshire District Scout Council for the year ended 31 March 2025, which are set out in sections 8,9 and 10. This report is made solely to the Trustees, as a body, in accordance with the regulations made under 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, as a body, for my work, for this report, or for the opinions I have formed. ## **Respective responsibilities of Trustees and examiner** The charity’s Trustees are responsible for the preparation of the accounts. The charity’s Trustees consider that an audit is not required for this year (under section 144 (2) of the Charities Act 2011 (the 2011 Act)) and that an independent examination is needed. It is my responsibility to: Examine the accounts under section 145 of the 2011 Act. To follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and To state whether particular matters have come to my attention. ## **Basis of independent examiner's statement** 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 charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeks 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. Page 11 of 21 Registered Charity No. 304413 (England and Wales) **Trustees’ Report and Financial Statements For the year ended 31st March 2025** ## **Independent examiner's statement** I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 1. Accounting records were not kept in respect of the charity as required by section 130 of the Act; or 2. The accounts do not accord with those records; or 3. The accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. ## Darren Warren ## **Darren Warren** Denton Tavara Limited 61a High Street South, Rushden, Northants, NN10 0RA Page 12 of 21 Registered Charity No. 304413 (England and Wales) **Trustees’ Report and Financial Statements For the year ended 31st March 2025** ## **7 Principal accounting policies** ## **Basis of preparation** The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended practice applicable to charities preparing their accounts in accordance with FRS102 “The Financial Reporting Standard in the UK and Republic of Ireland” (FRS102) and the requirements of the Companies Act 2006 as applicable to companies subject to the small company regime. The principal accounting policies of the charity have remained unchanged from the previous year and are set out below. ## **Branches** The financial statements of the charity incorporate those of all funds and branches which are governed by the terms of the Nene Valley District Scout Council. ## **Incoming resources** ## **Voluntary income** All monetary donations, gifts and grants are included in full in the statement of financial activities when receivable, provided there are no donor-imposed restrictions as to the timing of the related expenditure, in which case recognition is deferred until the pre-condition has been met. Legacies to which the charity is entitled are included in the statement of financial activities unless they are incapable of measurement. Voluntary help is not included as income. Membership subscriptions are treated on a receivable basis. Any amounts received in advance of the period to which they relate are deferred to the appropriate period. ## **Investment income** Investment income is recognised when receivable. ## **Grants receivable** Grants are credited as incoming resources when they are receivable provided conditions for receipt have been complied with, unless they relate to a specified future period, in which case they are deferred. ## **Other income** All other income is recognised on a receivable basis. Page 13 of 21 Registered Charity No. 304413 (England and Wales) **Trustees’ Report and Financial Statements For the year ended 31st March 2025** ## **Resources Expended** ## **Classification of expenditure** The costs of generating voluntary income comprise those costs directly attributable to generating incoming resources for the charity and includes staff costs and attributable overhead cost. Charitable activities expenditure represents the overhead and staff costs incurred for the furtherance of the charity's objectives as stated in the annual report. Expenditure is shown gross, inclusive of any unrecoverable VAT and is charged on an accruals basis. Costs are allocated to the particular activity that directly relates to it. Where costs cannot be directly attributed to particular headings, they have been allocated to activities on a basis consistent with use of the resources. Overheads have been allocated on the basis of time spent by each staff member on a particular activity. Governance costs represent the costs directly attributable to Trustees' meetings, such as printing, meeting, and travel costs, as well as the independent examination of the charity's financial statements. ## **Fund accounting** Unrestricted funds are donations, and other incoming resources received or generated for expenditure on the general objectives of the charity. Designated funds are unrestricted funds which have been designated for specific purposes by the Trustees. An overview of each designated fund is included in note 13 of the financial statements. ## **Freehold property** Freehold property is not held for investment purposes, but is an asset employed to fulfil the objects of the charity. Accordingly, it is not accounted for as an investment property. ## **Depreciation** Depreciation is calculated to write down the cost of all tangible fixed assets held for charity use, other than property, by the reducing balance method over their expected useful lives. The rates generally applicable are: - Fixtures and equipment 10% No depreciation has been provided on freehold land and buildings as it is the policy of the Trustees to maintain these assets in a continual state of sound repair. The useful economic lives of these assets are thus long, and the residual values so high that any depreciation would not be material. Page 14 of 21 Registered Charity No. 304413 (England and Wales) **Trustees’ Report and Financial Statements For the year ended 31st March 2025** ## **8 Statement of financial activities** Page 15 of 21 Registered Charity No. 304413 (England and Wales) **Trustees’ Report and Financial Statements For the year ended 31st March 2025** Page 16 of 21 Registered Charity No. 304413 (England and Wales) **Trustees’ Report and Financial Statements For the year ended 31st March 2025** Page 17 of 21 Registered Charity No. 304413 (England and Wales) **Trustees’ Report and Financial Statements For the year ended 31st March 2025** Page 18 of 21 Registered Charity No. 304413 (England and Wales) **Trustees’ Report and Financial Statements For the year ended 31st March 2025** ## **9 Balance Sheet** Page 19 of 21 Registered Charity No. 304413 (England and Wales) **Trustees’ Report and Financial Statements For the year ended 31st March 2025** ## **The financial statements were approved by the Trustees on 11[th] June 2025** **Karen Tonks Chairman** **Andrew Grant District Treasurer** Page 20 of 21 Registered Charity No. 304413 (England and Wales) **Trustees’ Report and Financial Statements For the year ended 31st March 2025** ## **Annex 1 Membership of the District Trustee Board** Page 21 of 21 Registered Charity No. 304413 (England and Wales)