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

Annual Review and Accounts 2024-25

surrey-scouts.org.uk #SkillsForLife

Surrey Scouts -Annual Report and Accounts 2024 - 25

2

Welcome

What a fantastic and challenging year it has been for the 18000 members of Surrey Scouts!

Yet another year of growth with more young people enjoying Scouting in the County today than at any time this century. Over 14000 young people supported by over 4000 adult volunteers, with Scouting remaining the largest co-educational youth organisation in Surrey, the UK and the world.

It has also been the year which has seen significant changes to the structure of Scouting, the recruitment, welcoming and recording of adult volunteers, the training programme for leaders and the administration that supports a lot of our activities. The changes introduced by Scout Headquarters were under-pinned by a new digital system which in hindsight was sadly not fit for purpose when it was introduced. We recognise the tremendous amount of frustration that the failures of the new system have caused for our adult volunteers, especially those in Group District and County lead volunteer roles. The time and energy many have committed to try and support the new system has been fantastic and far beyond what could have been reasonably expected. The failings in the system are being corrected and work continues to provide the IT support that our leaders deserve and we can only apologise for the challenges the new system has caused.

One thing that the changes have demonstrated is the resilience and commitment of our leaders as the frustrations with digital working and other changes did not manifest itself in the outstanding programmes which have continued to be offered to our young people. It has meant our leaders going yet another ‘extra mile’ and they have responded magnificently.

Nowhere was that enthusiasm better demonstrated than at Scoutabout in June 2024 when over 6000 Scouts and Guides from Surrey, together with their leaders, came together for our tri-annual Scoutabout activity weekend at the South of England Showground where young people took part in over 200 activities.

Scoutabout also provided the backdrop for Surrey Scouts to sign the Armed Forces Covenant, a public declaration of our support for the members and families of those in the Services. It also provided the vehicle for the launch of the Surrey Scouts Military Community which provides support for members and veterans of the armed forces already in Scouting and promotes the opportunity for serving and retired members to join Scouts.

The values, programmes and achievements of Surrey Scouting are valued and recognised by the Community. Led by our President, His Majesty’s Lord Lieutenant of Surrey, the County has been actively supported by all the leading members of the Community, and we have valued the support of the Lieutenancy, the High Sherriff and the Chair of the County Council together with the Mayors and Chairs of all our local authorities. That support and recognition would not be there if Surrey Scouting was not delivering a truly outstanding, respected and valued programme. That achievement, despite all the challenges of change that we have faced in the last year, is a tribute to the quality and commitment of those adults and Young Leaders who can say with pride that they are members of Surrey Scouts. It is a privilege to be able to thank them.

Martin Gerrard QPM DL County Chairman

Joe Rogerson County Lead

Surrey Scouts -Annual Report and Accounts 2024 - 25

3

Our Purpose and Method

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.

174 Scout Groups.

The Trustees have a duty to report on our public benefit in our annual report. We have assessed our aims, activities and charitable objectives, which are to contribute to the development of young people in achieving their full physical, intellectual, social and spiritual potentials as individuals, as responsible citizens and as members of their local, national and international communities.

Our values, as Scouts, are at the heart of who we are and what we do:

Integrity - We are honest, we try to do the right thing (even if no one is watching) and we stay true to ourselves.

Respect - We are thoughtful of people’s feelings and values, treating everyone as we would like others to treat us.

Care - We are kind to others, looking after the world we live in.

Belief - We explore our beliefs and attitudes with wide-open minds. Cooperation - We work with others to change the world for the better, making friends along the way.

Surrey Scouts is open to all young people in Surrey aged between four and twenty-five no matter what background, ethnic origin, nationality, race, gender, marital or sexual status, mental or physical ability, political or religious belief.

Thousands of committed, experienced and trained volunteers, working in teams across the County, provide Scouting in Surrey through 18 Districts and

We believe that we have met the Charity Commission’s public benefit criteria for both the advancement of citizenship and community development. The Scouting Movement complies with two key principles set by the Commission regarding public benefit:

1. Identifiable benefit

The way in which we carry out Scouting helps young people in their personal development, empowering them to make a positive contribution to society; we link this benefit directly to the Purpose of Scouting.

2. Public benefit

Scouting is a national Movement open to young people aged between four and twenty-five and to adults. Full membership is restricted to young people and adults who are willing to make the Scout Promise. The Association enables those in poverty to benefit from Scouting; while the Association charges a subscription to its members, the benefits of Scouting are not constrained by a member’s inability to pay. Locally, there are arrangements to waive subscriptions and other costs for those who cannot afford to pay. There are also funds available for setting up new Groups and Sections and for young people’s uniform and Scouting activities so that we do not exclude young people from activities if they are unable to pay.

Surrey Scouts -Annual Report and Accounts 2024 - 25

4

SURREY SCOUTS HAS:

PEOPLE

PROGRAMME

PLACES

PERCEPTION

An ever-increasing All youth members Scouting enjoyed in More visibility with number of youth benefitting from high safe, welcoming, fitScouting being seen members and of quality, well for-purpose places to play a key role in skilled, qualified resourced, balanced within Districts as society. adults. programmes. well as in Groups that have a secure income and sound governance. Amazing Amazing Amazing Amazing Peo le Pro rammes Places Media p g Promoting and Promoting and enabling Promoting and Providing quality media enabling growth in quality youth shaped enabling good coverage. adult and youth programmes. governance. membership by Supporting District and upskilling Districts and Supporting quality Promoting and Group media. Groups. youth shaped enabling high quality programmes. administration. Providing media Developing the Surrey opportunities to Scouts. Skills Academy to Monitoring quality Developing Bentley provide first class skills youth shaped Copse. training to enable programmes. Promoting and volunteers to enhance enabling good quality the progressive Increasing the number county-wide Programme. of Top Awards. communications. Ensuring compliance Promoting and enabling with mandatory international learning though opportunities. subsidiarity.

= S >) ae ae

BN Se ow

Surrey Scouts -Annual Report and Accounts 2024 - 25

5

How have we been doing?

People

Promoting and enabling growth:

Growth requires a combination of offering a great programme, plenty of new adult volunteers and ever more spaces for young people to join.

This year our youth membership is up by 2% to 14,262 young people across the 18 Districts in Surrey. We saw the largest growth in Explorer Scouts (12%) and Squirrel Scouts (64%), but a drop off in numbers of Cubs and Scouts (-1% each).

Our numbers of front-line volunteers (leaders and team members) grew by 5.2% to 2,549 contributing to an overall number of all adult volunteers of 4,311. We also saw a large growth of 126 Explorer Scout Young Leaders (up by over 19% to 796), assisting the frontline volunteers to deliver a great programme.

Our waiting list continues to fall (from 5,116 to 4,564) and we will continue to look for opportunities to get as many of those young people as possible involved in Scouting.

Celebrating achievement:

Our amazing volunteers have received the following Good Service awards in 2024/25 (2023/24):

Providing top quality training:

Training for all roles in Surrey continues to be delivered centrally and locally both online and face to face. We are now also offering several modules using a blend of both methods which has led to an increase in uptake, particularly in the more time-consuming modules such as Nights Away and First Response. This versatile and convenient format enables sessions to be delivered throughout the year.

We continue to see excellent numbers of Wood Badge completions with 221 Wood Badges being recommended in the review year. Mandatory Ongoing Learning - Safety and Safeguarding – has substantially increased with close to 100% compliance in each of those modules across the County, a tremendous achievement with DLVs and GLVs playing a huge part in achieving those results.

First Response sees a continued upwards trend in completions, testament to the efforts of the First Aid Training Team.

Surrey Scouts -Annual Report and Accounts 2024 - 25

6

Moving forwards, the changes to the way adults will undertake learning soon is bringing challenges as we get to grips with the new systems. However, with the development of the Surrey Skills Academy to provide practical skills learning, Surrey remains ‘ahead of the curve’.

Programme

This year there has been a real focus on ensuring that the joined-up programme starts with squirrels as the number of Squirrel Dreys increases and extends out to the Network section – particularly in the context of the ongoing review of Scouting for the 14 -24 age group at national level. Squirrel Scouts have become the section in which we set the foundations for a long and successful journey in Scouting and Network is the culmination of that journey as a youth member.

Possibly our most impressive initiative has been our county-wide scheme for developing Young Leaders. This continues at scale with both of this year’s conferences being attended by well over a hundred Young Leaders and a support staff of trainers, facilitators and organisers that numbers more than twenty. This was also the year that we turned that training practical with a Young Leader bushcraft camp for 32 Young Leaders, which we are planning to repeat for a further forty young leaders this year. The Young Leader scheme is definitely bearing fruit for supporting programme as a whole, as leaders across the county report that their Young Leaders are more confident and knowledgeable and are now directly planning and leading high quality section programmes, which are exciting and engaging the Squirrels, Beavers, Cubs and Scouts that are taking part in them. Finally, this year has also seen more of our Senior Young Leaders being awarded a BTEC qualification, which is an enormous achievement that they carry forward with them into their academic record, professional lives and careers.

Supporting adults to deliver the programme also means giving them the training they need to be confident in teaching the core skills and, this year, we have continued the work of the Surrey Skills Academy by piloting and rolling out new practical skills modules in bushcraft and pioneering, as well as delivering a full range of high-quality courses that cover the breadth of the Scouting programme. We are always energised when a group of leaders has learned new skills on one of our bushcraft courses and is fizzing with excitement about going back to their sections and applying those skills.

As we start to reorganise ourselves around the new Scouting team structures, the programme team has bold plans to examine the events that we run and truly ensure they are in service of programme delivery, and also to harness the power of the various activity based Teams to train more leaders, achieve more permits, and enable more young people to experience adventurous activities as part of their Scouting programmes. There remain some gaps in the programme team at county level, and we know team structures will change and adapt, but through the efforts of many we have made significant progress this year.

Surrey Scouts -Annual Report and Accounts 2024 - 25

7

Increasing the number of Top Awards:

Over the last year our amazing, dedicated leaders were able to ensure that 2,563 Scouts gained their top awards (an 8% increase on last year). That is a truly remarkable feat by our Scouts and their leaders. This year the number of young people achieving each award is as follows (January 2024 in brackets):

Chief Scout Acorn Award: 133 (49) Chief Scout Bronze Award: 810 (885) Chief Scout Silver Award: 868 (801) Chief Scout Gold Award: 395 (360) Chief Scout Platinum Award: 133 (117) Chief Scout Diamond Award: 102 (37) Queen’s Scout Award: 12 (7) Explorer Belts: 43 (45) Young Leader Belts: 67 (65)

In addition, 257 (232) Duke of Edinburgh Awards were achieved by Surrey Scouts: Bronze: 155 (137); Silver: 69 (75), and Gold: 33 (22).

Promoting and enabling international opportunities:

The Surrey Scouts International Team, part of the Programme Team, exists to support leaders and young people with international programmes and experiences. The International Team: supports leaders looking to organise travel abroad and ensures compliance with the Visits Abroad process; coordinates UK Contingent participations in events such as the World Scout Jamboree, Moot and Roverway; shares ideas for delivering international programme activities and information about World Scouting; and supports the international elements of the training scheme and Surrey Skills Academy.

Over 350 of Surrey Scouts’ young people and leaders participated on a visit abroad in 2023-24 with destinations including Morocco, Portugal, Slovakia and Norway. Programmes ranged from traditional Summer Camps or expeditions to attendance at European Jamborees.

Alongside the many fantastic Group/Unit/District organised visits abroad, we also saw several successful County level visits, including an Explorer Belt expedition to Sweden for Explorer Scouts/Network in conjunction with Greater London South West Scouts.

We were delighted to send one patrol of 16-22 year old Explorer/Network members to Norway to participate in Roverway 2024; this consisted of a semi-independent exploration around Norway followed by a mini Jamboree in Stavanger and post-event in Denmark. Additionally, several leaders from Surrey took on roles within the International Service Team and Contingent Management Team.

Looking ahead to Summer 2025, we are once again proud to see Network and Surrey Scouts Leaders engaging in the World Scout Moot in Portugal. We look forward to hearing stories upon their return as they dive into Portugal for a varied programme of nature and adventure, culture and arts, society and politics plus life and spirituality in international patrols scattered throughout Portugal. The UK Contingent will then travel to Madrid for a post-event to reflect on the experience and come together one last time before returning to the UK to share those experiences with the next generation of young people at local groups.

Surrey Scouts -Annual Report and Accounts 2024 - 25

8

Places

Promoting and enabling high-quality administration:

The County was somewhat ahead of the Headquarters Governance planning in that we changed both the title and make-up of the Trustee Board several years ago. In consequence the number of Trustee Board members is such that the Board have been able to continue to meet in Trustee’s homes or other ‘zero-cost’ venues and we have been grateful for the hospitality provided.

The County Office has continued to be staffed alone by our Office Manager, Katy Cozens, following the reduction in staff back in 2020. Agreement was reached under contract for Katy to work remotely. It is an operating practice that started in 2019, but which has been found to be successful and has continued. It is worth noting that in addition to the normal work of a County office, Katy also provides the support for all the major County events and presentations.

That the administration of the County has continued so smoothly through the year is due in no small part to the efforts of Katy. It is significant that Surrey has consistently been one of the four largest Scout Counties in the country but has one of the lowest County membership fees and only one paid employee in the County Office.

Financial management of both the County and Bentley Copse continues to be closely monitored by our County Treasurer. He has kept our financial processes under constant review and, despite the complexity of our operations, produces an outstanding flow of financial information and understandable commentary to the Trustees.

Historically, a significant part of the administration for Bentley Copse Activity Centre was carried out by the County Office but this was reviewed in 2021 and most of that administration is now carried out by Jen Yates who is the Customer Experience Manager at the Centre.

The efficient running of the Centre is in the hands of the Centre Manager, Nick Cann ably assisted by Luke Daniels and Ryan Lloyd and the County is grateful to them for their hard work.

The County have continued to promote the mandatory requirement for Trustee members at all levels of Scouting to complete various online training modules in addition to that specifically for Trustees. The training has continued to be supported by a national programme of webinars. The County recognises that the number of Trustees recorded on the digital system may not reflect the number who sits on Group and District Trustee Boards and that in turn does not allow an accurate measure of the Trustee training undertaken.

The moves by Scout Headquarters to provide more effective governance at County, District and Group level have been promulgated and promoted by the County.

The Trustees are very grateful to both Katy Cozens and the team at Bentley Copse and wish to record their thanks for their support of the County during another year of challenging and changing operating practices.

Surrey Scouts -Annual Report and Accounts 2024 - 25

9

Developing Bentley Copse:

Events

Activities and Site

Operation

Surrey Scouts -Annual Report and Accounts 2024 - 25

10

HR

• 100% staff retention, increased utilisation of staff.

Footfall :

Perception

During the last year, Surrey Scouts has continued to be publicised in a variety of means with all major events covered by photography and videography, with galleries and event videos being produced and shared across social media and our online gallery. We have been fortunate to receive coverage in print media, too, where it exists at local level across the county, with positive articles relating to programme and achievement of our youth members.

Once again, the media team has played a significant role in delivering Reach for the Stars and which has a very positive reach to the community of parents who support and log their Beaver Scout’s engagement. The Smugmug gallery now makes it easier to find events if looking either as a parent or from the wider community.

Surrey Scouts -Annual Report and Accounts 2024 - 25

11

Responsibilities of the Board of Trustees

Charity law requires the Trustees to prepare financial statements for each year that give a true and fair view of the situation of the Charity at the year-end, its incoming resources and resources spent during the year. In preparing these financial statements, the Trustees are required to:

The Board of Trustees is responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity. This allows the Board to ensure that the financial statements comply with the Charities Act 2011. The Board is 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.

Surrey County Scout Council is a charity registered in England and Wales number 305819. It is governed by the Scout Association Royal Charter (1912, as amended). It adopts an amended constitution as defined in section 5.6 of the Scout Association POR (Policy, Organisation and Rules).

Trustee Selection and Training

With effect from 2024, the Trustees (except for the four County Officers who hold an ex-officio appointment to the Board) are nominated following an open selection process and approved by the members of the County Scout Council at the Annual General Meeting. Trustees often already have an understanding of both Scouting generally and of how the County is organised and run. On appointment, they are provided with the link to the Chairty Trustee Information Pack produced by the Charities Commission that explains the legal duties and responsibilities of charity trustees. All new Trustees are required to be a member of The Scout Association and undertake a training course for Trustees.

Risk Policy

We undertake risk assessments for all major County activities in accordance with the recommendations and requirements of the Scout Association’s published document entitled “Policy, Organisation and Rules”. Our Bentley Copse staff carry out regular risk assessments of the County’s activity centre and report their findings to the Board. The County maintains a risk register used as a risk management tool to fulfil regulatory compliance and to act as a repository for all risks identified to the County Scout Council. It includes additional information about each risk, e.g., the nature of the risk, reference and owner and the appropriate mitigation measures. The principal financial risk is that the activity centre generates a significant deficit, and the main operational risks focus on child abuse and injury to members.

Need and Skill Requirements

The Trustees entrust the training of adults in Scouting in accordance with the rules of The Scout

Surrey Scouts -Annual Report and Accounts 2024 - 25

12

Association, to the Volunteer Development Lead and her team under the guidance of the County Lead. The Trustees have the responsibility to train any paid staff.

Conclusion

The Board of Trustees were deeply saddened by the death io our Vice-President, Gordon Bates DL. Gordon was a a member of Surrey Scouts for almost all his life and a former County Commissioner. His contribution to Scouting in Surrey and Dorking in particular, was tremendous and members of the Board were privileged to represent the County at his funeral.

The Trustees wish to record their sincere thanks to all the adults who give of their time, effort, and expertise to enable young people in Surrey to enjoy Scouting at its very best.

The Board would like to acknowledge the substantial financial assistance given by several organisations and individuals, which enables Groups, Districts, and the County to provide better and improved facilities for the benefit of the young people of Surrey.

For and on behalf of the Board of Trustees of Surrey County Scout Council

Martin Gerrard QPM DL County Chairman

Surrey Scouts -Annual Report and Accounts 2024 - 25

13

Surrey County Scout Council

President

Mr Michael More-Molyneux, H M Lord Lieutenant of Surrey

Vice President

Dr Derek Pollard OBE

Founder

Robert Baden Powell OM

Trustees

Martin Gerrard QPM DL (Chairman) Gary Ernest ACMA (Treasurer) Joe Rogerson (County Lead) Julia Kielstra Kewin Kobilski Helen Lutton Marcus Martin-Burns (County Youth Lead) Hugh Gostling Joe Casey

Note Taker

Amanda Street

Bankers

CAF Bank Ltd Barclays PLC Charities Official Investment Fund

County Treasurer

Gary Ernest ACMA

Auditors/Independent Examiners

Alliotts LLP Friary Court, 13-21 High Street Guildford GU1 3DL

Surrey Scouts -Annual Report and Accounts 2024 - 25

14

Financial Review 2024-25

Financial Strategy

The financial strategy supports the aims and objectives of the County which are explained elsewhere in this Trustees’ Report. We do this by maintaining sound finances, prudently managed, and maintaining reserves that allow us to cope with adverse situations. The Trustees review the latest quarterly financial statements at every one of their meetings and agree the allocation of surplus funds and investments when necessary.

The Bentley Copse Activity Centre is a core part of our strategy, with objectives to:

To deliver this strategy, the Trustees have identified capital works of some £1.5m to be implemented over the next 10 years. The first phase of this is to replace the existing toilets, the dilapidated shooting range and to build a new multi-purpose climbing and archery centre. Planning permission was granted last year and we are working with architects and design engineers to prepare drawings to be put out to competitive tender. Any surpluses that we generate are added to the County Development Fund which now stands at £720k. However, this is likely to cover only about half of the anticipated costs so we will need to raise the remaining funds through applications to funders and from further bequests and donations.

2024-25 Financial Outcome

The accounts for Surrey Scouts for the period 1[st] April 2024 to 31[st] March 2025 have been prepared in accordance with the Charities’ Statement of Recommended Practice applying incorporating Financial Reporting Standard 102, known as “Charities SORP (FRS 102)”.

The net operating income for 24/25 including gains on investments is £92,474 (23/24 £144,812). The main reason for the difference is lower donations received – in 23/24 we received £92k as a legacy – offset by a larger surplus on Bentley Copse activities.

Surplus cash is held on the Flagstone platform, which allows funds to be spread across multiple bank and building society accounts thus spreading the risk and ensuring that we retain access to the Financial Services Compensation Fund that is restricted to £85,000 for each separate financial institution. Other funds are held as short-term investments with M&G and COIF.

Surrey Scouts -Annual Report and Accounts 2024 - 25

15

‘County’ events, activities and administration (excluding Bentley Copse)

‘County’ Income is derived primarily from annual membership fees received from Groups (net of the amount passed on to Scout HQ), donations and grants and income related to County-led activities such as Bazzaz and Scoutabout. Just one large event took place in summer 24 – Scoutabout – which made a small financial surplus. Total income for County events was £301,319 compared with £908,754 in 23/24 which included the triennial trip to Kandersteg in Switzerland, the World Jamboree and the Cubs’ SCRAM event.

Net membership fees received from Groups for 23-24 was £115,731 (23/24 £107,206) reflecting a small increase in the annual county levy on local scout groups.

Interest and dividends on cash and investments was £41,965 (23/24 £35,836) reflecting higher cash balances earning interest, albeit at a slowly declining interest rate.

‘County’ Expenditure supports the County-led activities, plus leader training, the salary of the County Office Manager plus overheads for the County office, the AGM and the auditor’s fee. County administrative costs excluding grants disbursed were £68,563 (23/24 £73,714).

Surrey operates or participates in 8 Active Support Units which generally manage their own finances with oversight by the County Treasurer. These “Clubs” include Water Activities, Cruising, Events, Paragliding and Rifles and made a small loss of £(1,067) (23/24 surplus £1,729) on revenue of £65,039 (23/24 £80,526).

The overall ‘County’ result was a surplus of £63,311 (23/24 £134,568).

Bentley Copse Activity Centre

Bentley Copse income is derived from fees charged for hiring the Activity Centre campsites and buildings for camping, training, and courses; charges for activities such as go-carting, shooting, zip-wire etc.; and sales from the site shop.

Revenue from camping, courses, donations and shop sales was £429,858, an increase of 11% on 23/24 . This was partly due to price increases, but mostly due to increased bookings.

Over 85% of Bentley Copse costs are fixed overheads, with the largest expenditures being payroll, maintenance and utilities. Total overheads were £358,483 (23/24 £305,099), the increase due to employment of a part-time cleaner, higher wages and higher maintenance costs. The site has been undertaking a catch-up maintenance programme for the past four years, as a result of which the facilities and site activities are in much better shape than pre-COVID. Non-overhead costs are third-party catering provided to some of our hirers, consumables, third party certified trainers for some of the activities, and shop costs.

The increased revenue more than covered the higher costs resulting in a surplus of £29,103 (213/24 £10,245).

Capital expenditure was £37,226 (23/24 £151,639). The main expense was on a new Aeroball activity which has proved very popular with our customers.

Surrey Scouts -Annual Report and Accounts 2024 - 25

16

Reserves

The Trustees have a policy of retaining sufficient reserves to cover a minimum of twelve months of ‘normal’ fixed expenditure such as utilities, insurance, depreciation and staff salaries, which is approximately £300k. The Trustees have agreed that this level remains appropriate.

Funds held at 31[st] March 25 were £1,781k (31[st] March 24, £1,688k), the majority of which are unrestricted. Cash and investments held at 31[st] March 2024 are £1,409k (31[st] March 24 £1,288k), over half of which are cash funds being held for the Bentley Copse Development project. The remaining cash represents funds received in advance for future events, Bentley Copse deposits and membership fees received from districts awaiting transmission to UK HQ in April 2025. Surplus cash is used as working capital for the County and held on interest-bearing deposit if not immediately required.

The balance of both restricted and unrestricted funds is held by the Trustees to cover:

Given the current level of reserves and the ability to reduce or limit expenditure quickly in an emergency, the Trustees consider Surrey Scouts to be a viable going concern.

Gary Ernest County Treasurer June 2025

Surrey Scouts -Annual Report and Accounts 2024 - 25

17

Independent examiner’s report

Independent examiner’s report to the trustees of the Surrey County Scout Council

I report on the accounts for the Surrey County Scout Council for the year ended 31 March 2025.

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. I am qualified to undertake the examination by being a qualified member of the ICAEW.

It is my responsibility to:

Basis of independent examiner’s report:

My examination was carried out in accordance with the general directions given by the Charity Commission. An examination includes a review of the accounting records kept by the 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 seeking explanations from you as Trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion given as to whether the accounts present a “true and fair view” and the report is limited to those matters set out in the statement below.

Independent examiner’s statement:

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

• That accounting records were not kept in accordance with Section 130 of the 2011 Act and

Surrey Scouts -Annual Report and Accounts 2024 - 25

18

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 to enable a proper understanding of the financial statements to be reached.

Stephen Meredith FCA, DChA August 25 Alliotts LLP, Chartered Accountants and Registered Auditors 3 London Square, Cross Lanes, Guildford GU1 1UJ

Surrey Scouts -Annual Report and Accounts 2024 - 25

19

tatement of Financial Activities
ear ending March 31st
2025
2025
2025
Unrestricted Restricted
Total
Funds
Funds
£
£
£
Note
Income from:
Donations, grants and
legacies
13,855
13,855
Charitable activities
2
936,778
936,778
Investments
40,398
1,567
41,965
Total income
991,031
1,567
992,597
Expenditure on:
Raising Funds
-
-
Charitable activities
3
899,169
600
899,769
Total resources expended
899,169
600
899,769
Operating surplus
91,862
967
92,828
Net gains/(losses) on
investments
6
(1,431)
1,077
(354)
Net incoming/(outgoing)
resources before transfers
90,430
2,044
92,474
Gross transfers between funds
-
-
-
Net movement in funds
Fund balance b/f
10
1,639,125
49,271
1,688,396
Fund balance c/f
10
1,729,555
51,314
1,780,870		 2024
2024
2024
Unrestricted
Restricted
Total
Funds
Funds
£
£
£
99,562
99,562
1,481,773
1,481,773
34,347
1,489
35,836
1,615,682
1,489
1,617,170
5,000
5,000
1,476,402
1,000
1,477,402
1,481,402
1,000
1,482,402
134,279
489
134,768
10,513
(469)
10,044
144,792
20
144,812
-
-
-
1,494,332
49,251
1,543,584
1,639,125
49,271
1,688,396

Statement of Financial Activities

Year ending March 31st

Surrey Scouts -Annual Report and Accounts 2024 - 25

20

Balance Sheet
As at 31st March
Note
Fixed assets
Tangible assets
5
Investments
6
Current Assets
Shop Stock
Investment in Clubs
10 & 17
Debtors and prepayments
7
Current Investments
Cash at Cash Equivalents
Creditors: amounts falling
due within one year
8
Net current assets
Total assets less current liabilities
Represented by
General fund
10
Designated funds
10
Restricted funds
10		 2025
£
726,289
134,855
861,144		 2025
£
726,289
134,855
861,144		 2024
£
752,177
135,210
887,387
2,737 4,476
- 48,019
98,482
603,033
806,076		 79,266
353,000
800,466
1,510,328
590,602
919,726
1,780,870
739,239
992,360
49,271
1,780,870		 1,285,227
484,218
801,009
1,688,396
734,861
904,264
49,271
1,688,396

The financial statements on pages 20 to 31 were approved by the Board of Trustees on 14th July 2025 and signed on their behalf by:

Martin Gerrard County Chairman

Gary Ernest County Treasurer

Surrey Scouts -Annual Report and Accounts 2024 - 25

21

Statement of Cash Flows
Cash flows from operating activities:
Net cash provided by (used in) operating activities
4
Cash flows from investing activities:
Investment income received
Proceeds from disposals of investments
Purchase of tangible fixed assets
Net cash provided by (used in) investing 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
Cash and cash equivalents at the end of the year comprises:
Cash at bank and in hand
Notice deposits (less than 3 months)
Short term deposits (current investments)
Total		 Current year
To 31 Mar 2025
£
250,550
41,965
-
(37,226)
4,739
255,289
1,288,675
1,543,964
806,076
134,855
603,033
1,543,964		 Prior year
To 31 Mar 2024
£
21,703
35,836
-
(151,639)
(115,803)
(94,100)
1,382,775
1,288,675
800,466
135,210
353,000
1,288,675

Surrey Scouts -Annual Report and Accounts 2024 - 25

22

Note 1

Accounting Policies for year ended 31[st] March 2025

Accounting convention

The accounts have been prepared under the historic cost convention and in accordance with standards set by the Charity Commission, in particular “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 charitable company is a Public Benefit Entity as defined by FRS 102.

The accounts are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £, which may mean that some column totals do not add up arithmetically. For example, 0.6 + 0.6 = 1.2, but when rounded, this will show as 1 + 1 = 1.

Fund accounting

Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal. Expenditure, which meets these restrictions, is identified to the Fund.

Unrestricted funds are donations and other incoming resources receivable, or generated, for the objects of the charitable company without further specified purpose and available as unrestricted funds. Some unrestricted funds may be designated by the Trustees for specific purposes.

Incoming resources

Income is recognised in the statement of financial activities when the company is legally entitled to it after any performance conditions have been met, the amount can be measured reliably, and it is probable that income will be received. Income from bookings at Bentley Copse are recorded in the year that the first day of the camping activity takes place.

Grants receivable

Grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the grant conditions have been met and the grants will be received.

Resources expended

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Where costs cannot be directly attributed, they are allocated to activities on a basis consistent with use of resources. Irrecoverable VAT is included in costs.

Depreciation

Assets costing less than £500 are written off in the year of purchase. Depreciation of fixed assets is made on a straight-line basis at rates calculated to write off the cost of each asset over its expected useful life. These rates are generally between 20% and 50% per annum for equipment and transport assets and between 2% and 10% for buildings and infrastructure. Land is not depreciated.

Stock

Stock is valued on a first in, first out basis at the lower of cost and net realisable value. Slow-moving stock is written off as appropriate.

Surrey Scouts -Annual Report and Accounts 2024 - 25

23

Investments

Investments are stated at market valuation. Any gain or loss on revaluation is credited or debited in the Statement of Financial Activities against the fund which gave rise to the investment. Income from investments is accounted for when received.

Financial instruments

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method.

Debtors and prepayments

Debtors are amounts invoiced but not yet received, plus bank interest receivable but not yet crystallised. Prepayments includes amounts paid in advance for County events to be held in future periods plus the proportion of insurance cover where such cover extends into future accounting periods.

Creditors

Creditors includes amounts received in advance from Groups and Districts for events to be held in future accounting periods; monies received from Scout Districts for UK annual membership fees due to but not forwarded to UK HQ at balance sheet date; deposits paid for future use of Bentley Copse campsite; and trade accruals for services and goods invoiced but not yet paid at the balance sheet date.

Club accounts

A number of County activities are operated through specialist Active Support Units (known as SASUs). Until 23/24 the incomes and expenditures of the Clubs were shown as single aggregate net current asset figure on the balance sheet. From 24/25 the net assets have been split into the underlying categories – primarily cash, but also fixed assets, accumulated depreciation, debtors and creditors. 23/24 has not been restated in the balance sheet and the adjustment is shown in Note 17.

Going concern

These accounts have been prepared under the going concern basis. There are no material uncertainties regarding going concern.

Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other relevant factors. Actual results may differ from these estimates.

The estimates and underlying assumption are reviewed regularly. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

Surrey Scouts -Annual Report and Accounts 2024 - 25

24

Note 2

Breakdown of income received from charitable activities

Year ending March 31st

County member subscriptions
(Note 15)
Events
Bazzaz (Beavers)
SCRAM (Cubs)
Scoutabout (Scouts)
Explorer Belt
Kandersteg
World Jamboree
Other events/activities
Training
Sections
TOTAL Events
Clubs
Bentley Copse
Other
TOTAL		 2025
2025
Unrestricted Restricted
Funds
Funds
£
£
115,731		 2025
2025
Unrestricted Restricted
Funds
Funds
£
£
115,731		 2025
Total
£
115,731		 2025
Total
£
115,731		 2024
2024
Unrestricted Restricted
Funds
Funds
£
£
107,206		 2024
2024
Unrestricted Restricted
Funds
Funds
£
£
107,206		 2024
Total
£
107,206
-
-
259,684
-
-
520
41,116
16,132
-		 -
-
259,684
-
-
520
41,116
16,132
-		 -
82,127
-
37,470
466,092
265,166
42,075
15,824
-		 -
82,127
-
37,470
466,092
265,166
42,075
15,824
-
317,451
65,039
438,391
165
936,778		 317,451
65,039
438,391
165
936,778		 908,754
80,536
377,632
7,645
1,481,773		 908,754
80,536
377,632
7,645
1,481,773

Note 3

Breakdown of resources expended on charitable activities

Year ending March 31st

Events
Bazzaz (Beavers)
SCRAM (Cubs)
Scoutabout (Scouts)
Explorer Belt
Kandersteg
World Jamboree
Other events/activities
Training
Sections
TOTAL Events
Clubs
Bentley Copse
County Overheads
Grants disbursed (Note 16)
Governance costs
TOTAL		 2025
2025
Unrestricted Restricted
Funds
Funds
£
£		 2025
2025
Unrestricted Restricted
Funds
Funds
£
£		 2025
2024
2024
Total
Unrestricted Restricted
Funds
Funds
£
£
£		 2025
2024
2024
Total
Unrestricted Restricted
Funds
Funds
£
£
£		 2024
Total
£
-
-
258,866
264
-		 -
-
258,866
264
-
1,755
37,871
23,576
23,072		 81,135
35,859
465,719
283,819
39,997
27,179
17,357		 -
81,135
-
35,859
465,719
1,755 283,819
37,871
23,576
23,072		 39,997
27,179
17,357
345,405
63,551
417,648
61,729
4,002
600
6,834
899,169
600		 345,405
951,065
-
63,551
78,807
417,648
376,121
61,729
56,407
4,602
1,694
1,000
6,834
12,308
899,769
1,476,402
1,000		 951,065
-
78,807
376,121
56,407
2,694
12,308
1,477,402

Surrey Scouts -Annual Report and Accounts 2024 - 25

25

Note 4

Reconciliation of net income/(expenditure) to net cash flow from operating activities

Net income/(expenditure) for the year (as per the
Statement of Financial Activities)
Adjustments for:
Depreciation charges
(Gains)/losses on fixed assets
Dividends and interest from investments
Investment in clubs
(Increase)/decrease in stocks
(Increase)/decrease in debtors and prepayments
Increase/(decrease) in creditors
Net cash provided by (used in) operating activities		 Current year
Prior year
To 31 Mar 2025
To 31 Mar 2024
£
£
92,474
144,812
63,114
58,357
-
-
(41,965)
(35,836)
48,019
(1,729)
1,739
620
(19,215)
371,689
106,384
(516,210)
250,550
21,703

Surrey Scouts -Annual Report and Accounts 2024 - 25

26

Note 5
Tangible Assets
Cost
Balance as at 1 April 2024
Additions
Disposals/Write-Offs
Balance as at 31 March 2025
Cumulative Depreciation
Balance as at 31 March 2024
Charged for the year
Disposals/Write-Offs
Balance as at 31 March 2025
Net Book Values
At 31 March 2024
At 31 March 2025
Note 6
Investments
At Valuation
Opening market value at 1 April
Net gain(loss) in year on revaluation
Closing market value at 31 March
M&G Charifund Income Units - held for
the General Fund
COIF Investment Units - held for the
General Fund
M&G Charifund Income Units - held for
the restricted Forster fund		 Land/
Buildings/
Equipment
Capital Work-
Infrastructure
& Vehicles
in-Progess
£
£
1,487,823
122,964
11,829		 Land/
Buildings/
Equipment
Capital Work-
Infrastructure
& Vehicles
in-Progess
£
£
1,487,823
122,964
11,829		 Total
£
1,622,616
1,468 27,502
8,256		 37,226
- -
-		 -
1,489,291 150,466
20,085		 1,659,842
795,560 74,880
-		 870,439
37,122
-		 25,992
-
-
-		 63,114
-
832,682 100,872
-		 933,553
692,264 48,085
11,829		 752,177
656,609 49,595
20,085		 726,289
2024/25 2023/24
£ £
135,210 125,165
(354) 10,044
134,855 135,210
Valuation Valuation
Cost 31/03/2025
Cost		 31/03/2024
£ £
£		 £
3,549 12,557
3,549		 12,042
49,931 96,017
49,931		 97,963
53,480 108,574
53,480		 110,005
15,020 26,281
15,020		 25,204
68,500 134,855
68,500		 135,210

Current investments reflect fixed term deposits with banks and financial institutions with a maturity of more than 3 months but less than 12 months at the balance sheet date.

Surrey Scouts -Annual Report and Accounts 2024 - 25

27

Note 7

Debtors at balance sheet date
Prepayments
Other debtors
Note 8
Creditors: amounts falling due within one year
Amounts received in advance
Accruals and other creditors
Note 9
Staff and Trustees
The number of full-time staff employed by the Council on 31st March:
Bentley Copse Activity Centre
County administration
Wages and salaries
Employer's social security costs
Employer's pension contributions		 2025
£
74,095
24,386
98,482
2025
£
556,621
33,981
590,602
2025
No.
4
1
5
2025
£
169,461
10,854
6,224
186,539		 2024
£
66,167
13,099
79,266
2024
£
465,283
18,935
484,218
2024
No.
4
1
5
2024
£
128,130
5,986
4,846
138,963

None of the employees earned over £60,000 (2024: none)

None of the trustees received remuneration or benefits from the charity. (2024: none).

Four trustees were reimbursed £3,027 for travel and other expenses (2023: six, £2,757).

Note 10

Funds and fund movements

Designated Funds:

The Bentley Copse Accumulated Fund was established to develop the Bentley Copse Activity Centre.

The Clubs (Active Support Units) Fund holds the net assets of the SASUs located in Surrey County.

The County Development Fund is for the development of facilities and activities across the County including at Bentley Copse.

The Jamboree Fund has been designated to support World Scout Jamborees. The balance b/f at 1st April 2023 has been used to fund the World Jamboree held in South Korea in August 2023.

The County Commissioner's Discretionary Fund is to assist in individual hardship cases to allow full access to Scouting Activities by young people in Surrey County.

The County Training Fund provides support to Surrey scouts and leaders to participate in scouting training

Restricted Funds:

The Forster Memorial Fund was established in memory of Sir Ralph Forster Bt. for the support of members of the Scout Association under 25 years of age to develop their careers or citzenship.

Surrey Scouts -Annual Report and Accounts 2024 - 25

28

Note 10 (cont)

Funds and fund movements

2024/25
Unrestricted Funds
General Fund
Designated funds
Bentley Copse Accumulated
Fund
Clubs (Active Support Units)
Sectional Reserve Fund
Jamboree Fund
County Development Fund
County Commissioner's
Discretionary Fund
County Training Fund
Restricted Funds
Forster Memorial Fund
TOTAL FUNDS
2023/24
Unrestricted Funds
General Fund
Designated funds
Bentley Copse Accumulated
Fund
Clubs (Active Support Units)
Sectional Reserve Fund
Jamboree Fund
County Development Fund
County Commissioner's
Discretionary Fund
County Training Fund
Restricted Funds
Forster Memorial Fund
TOTAL FUNDS		 B/forward
1 April
2024
Income
Expenditure
Unrealised
gains/ (losses)
on
investments
Movements
between
funds
Net
movement
during year
C/forward 31
March 2025
£
£
£
£
£
£
£
734,861
479,180
(405,602)
(711)
(60,000)
12,868
747,729
157,463
446,811
(417,648)
-
(30,000)
(837)
156,626
48,019
65,039
(66,106)
-
-
(1,067)
46,952
-
-
-
-
-
-
-
-
-
-
-
-
-
-
630,000
-
-
-
90,000
90,000
720,000
1,800
-
-
-
-
-
1,800
66,982
-
(9,813)
(720)
-
(10,533)
56,449
904,264
511,850
(493,568)
(720)
60,000
77,563
981,827
49,271
1,567
(600)
1,077
-
2,044
51,314
1,688,396
992,597
(899,769)
(354)
-
92,474
1,780,870
B/forward
1 April
2023
Income
Expenditure
Unrealised
gains/ (losses)
on
investments
Movements
between
funds
Net
movement
during year
C/forward 31
March 2024
£
£
£
£
£
£
£
707,083
1,148,780
(1,024,780)
6,540
(102,762)
27,778
734,861
157,218
386,366
(376,121)
-
(10,000)
245
157,463
46,290
80,536
(78,807)
-
-
1,729
48,019
-
-
-
-
-
-
-
17,238
-
-
-
17,238
-
(17,238)
-
500,000
-
-
-
130,000
130,000
630,000
1,800
-
-
-
-
-
1,800
64,703
-
(1,694)
3,973
-
2,279
66,982
787,250
466,902
(456,622)
3,973
102,762
117,014
904,264
49,251
1,489
(1,000)
(469)
-
20
49,271
1,543,584
1,617,170
(1,482,402)
10,044
-
144,812
1,688,396

Surrey Scouts -Annual Report and Accounts 2024 - 25

29

Note 11

Net Asset breakdown

31st March 2025
Unrestricted Funds
Designated Funds
Bentley Copse
Other
TOTAL
Restricted Funds
TOTAL
31st March 2024
Unrestricted Funds
Designated Funds
Bentley Copse
Other
TOTAL
Restricted Funds
TOTAL		 Fixed
Net current
Assets
Investments
assets
£
£
£
41,920
73,048
624,271
684,369
-
(527,743)
35,526
800,208
684,369
35,526
272,465
-
26,281
22,990
726,289
134,855
919,726
Fixed
Net current
Assets
Investments
assets
£
£
£
43,369
73,759
617,733
708,809
-
(551,346)
36,246
710,555
708,809
36,246
159,209
-
25,204
24,067
752,177
135,210
801,009		 Fund
balances
£
739,239
156,626
835,734
992,360
49,271
1,780,870
Fund
balances
£
734,861
157,463
746,801
904,264
49,271
1,688,396

Note 12

Note 12
Auditor's/Independent Examiner's fee 2025 2024
£ £
Independent Examiner's fee 4,800
Auditor's fee 7,800

The auditor received no remuneration for services other than for the annual audit of the financial statements.

Note 13

Capital Commitments

There were no capital commitments outstanding at 31st March 2025 (31st March 2024: nil)

Note 14

Related party transactions

No Trustee responsible for planning, controlling and directing the charity had any transactions with the Charity.

Note 15

Membership Subscriptions

County membership subscriptions are collected from Groups via Districts together with UK HQ subscriptions which are passed on directly to UK Scouts HQ. The figures shown in the Statement of Financial Activities is net of the amounts passed on to UK Scouts HQ. Details as follows:

Gross subscriptions collected from Districts
Amount forwarded to UK Scout HQ
County membership subscriptions retained		 2025
2024
641,781
598,277
(526,050)
(491,072)
115,731
107,206

Surrey Scouts -Annual Report and Accounts 2024 - 25

30

Disbursed
ve been disbursed to individuals from the following funds:
2025 2024
From Forster Memorial Fund
Number of grants 2 1
Aggregate value of grants 600 1,000
From Training Fund
Number of grants 5 4
Aggregate value of grants 2,227 1,694
From Clubs' Fund
Number of grants 4 -
Aggregate value of grants 1,775 -
Total
Number of grants 11 5
Aggregate value of grants 4,602 2,694
have been made to organisations.
ccounting
g balance for Clubs was shown as a single figure on the balance sheet at 31st Marc
April 2024 this balance has now been split into the values of the underlying assets/l
:
Fixed asset: county-equipment (NBV) 1,352
Bank balances - cash 48,259
Debtors 260
Creditors (1,853)
Reported balance 31st March 2024 48,019

Note 16

Grants Disbursed

Grants have been disbursed to individuals from the following funds:

No grants have been made to organisations.

Note 17

Clubs accounting

The closing balance for Clubs was shown as a single figure on the balance sheet at 31st March 2024. From 1st April 2024 this balance has now been split into the values of the underlying assets/liabilities, as follows:

Surrey Scouts -Annual Report and Accounts 2024 - 25

31

As Scouts, we believe in preparing young people with skills for life. We encourage our young people to do more, learn more and be more.

Each week, we give over fourteen thousand young people the opportunity to enjoy fun and adventure while developing the skills they need to succeed, now and in the future. We are talking about teamwork, leadership, and resilience – skills that have helped Scouts become everything from teachers and soldiers to astronauts and Olympians.

We believe in bringing people together. We celebrate diversity and stand against intolerance, always. We are part of a worldwide movement, creating stronger communities and inspiring positive futures.

We have prepared more young people with skills for life, supported by amazing leaders delivering an inspiring programme. We are growing, more inclusive, shaped by young people and we are making a bigger impact in our communities.

We are proud to say we are a values-based movement. Our Scout values of integrity, respect, care, belief, and cooperation guide everything we do.

Surrey Scouts, Bentley Copse Hound House Road, Shere, Guildford GU5 9JH Tel: 01483 203451 Email: countyoffice@surrey-scouts.org.uk Web: surrey-scouts.org.uk Social: @SurreyScouts Charity Registration No. 305819 Scout Association No. 154