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

Eastbourne District Scouts

Trustees' Annual Report & Accounts 2024 - 2025

Contents

----- Start of picture text -----
||| |---|---| |Trustees for the year 2024 to 2025|............................................................................... 2| |District Lead Volunteer – Andy Stevens|...................................................................... 3| |14-24 Team Lead – Ray Newman-Smith|.................................................................... 5| |Programme Team Lead – Joe Firth|.............................................................................. 11| |Volunteering Development Team Lead – Carl Bird|............................................... 17| |Support Team Lead – Emma Binfield|......................................................................... 19| |Bushy Wood Annual Report|.......................................................................................... 20| |EDSFAT Annual Report|................................................................................................... 22| |Trustees’ Annual Report for the year 2024-25|...................................................... 24| |District Constitution for the year 2025-26|.............................................................. 26| |Finance Report – Philip Huggett|.................................................................................. 27| |Statement of Financial Activities for the year ended 31 March 2025|........... 28| |Balance Sheet for the year ended 31 March 2025|................................................ 29| |Notes to the accounts|...................................................................................................... 30| |Independent Examiner’s Report|................................................................................... 34| |End of report|........................................................................................................................ 34|

----- End of picture text -----

1

Trustees for the year 2024 to 2025

District Trustee Board Membership

Ex officio

Andy Stevens District Lead Volunteer (DLV) Oscar Romero Neal District Youth Lead (DYL) Robert Hooker District Youth Lead (DYL)

Appointed

Matthew Peskett Chair Philip Huggett Treasurer Tracey Titherly Member (Cub Lead, 1[st] Hampden Park) Gavin Gillam Member Ian Lewis Member (EDSFAT) Jane McMahon Member (Girlguiding)

District President Frank Woods District Secretary Julie Peskett

Bankers Barclays Bank PLC 63-67 Terminus Road, Eastbourne, BN21 3NE Shaun Muller, Director, Cornfield Accountants Ltd, Independent Examiner 5 Cornfield Terrace, Eastbourne, BN21 4NN

Scout Association

District Registration Number 17005 Charity Registration Number 305846 Charity Commission Contact Matthew Peskett (Trustee) 49 Summerdown Road, Eastbourne, BN20 8DR

2

District Lead Volunteer – Andy Stevens

As Eastbourne’s District Lead Volunteer, I have had the privilege of witnessing firsthand the incredible dedication and resilience of Scouting here in Eastbourne. This past year has been one of growth, adventures, challenges, but primarily a continued commitment to delivering Skills for Life to young people across our District.

Andy Stevens

Highlights and Achievements

This year, our sections, groups, units, and the District have achieved so much. Here are just a few of the standout moments:

our capacity.
2024 2025
Total number of Young People 6 years, and under 18
(Beavers, Cubs, Scouts, Explorers)		 825 823
Total number of Squirrels 39 45
Total number of Explorer Scouts 99 107
Total number of YP
(Squirrels, Beavers, Cubs, Scouts, Explorers)		 864 868

3

Challenges and Opportunities

While we celebrate our successes, it's important to acknowledge the challenges we faced and how we are working to address them:

Thank You!

This report would not be complete without expressing my deepest gratitude to our volunteers. The dedication, countless hours, sometimes more than an hour a week, and unwavering commitment make Scouting happen. Thank you for everything you do – your impact on young lives is immeasurable.

Let's continue to work together and make Scouting in Eastbourne District even better!

4

14-24 Team Lead – Ray Newman-Smith

I am pleased to report that 2024 / 2025 has been a successful year for the 14-24 arena as detailed below:

Explorer Units

Our two regular meeting units have seen measured growth in the number of Young People joining them. Team Bravo is averaging around 45 members, and Electra around 35. We have also reopened Spiro ESU just before the summer break and that has around 12 members.

Ray Newman-Smith

We have also been repositioning our Explorer offering, giving each unit an area of focus covering the vast Explorer Scout programme. Whilst all offering the basic ESU experience:

5

Explorers at the Monopoly run

We are keen for our 4 ESUs to keep their individual identities and areas of focus, but also come together when we are attending larger camps or events. As such, alongside offering their own events and activities as a combined Eastbourne Explorers they have attended Monopoly Run in London, Scarefest at Gilwell Park, as well as going on a weeklong camp at Kernow Jamboree in Cornwall at the start of the summer holidays. There have also been many “smaller” events and camps where our units have collaborated together.

Looking ahead we will continue to offer all the regular activities like Monopoly run, The Acorn Hike and so on, but also look to add new ones to the program. Team Bravo are already booked to attend Wings Jamboree in 2026 at Windsor Castle, and we are also pressing ahead with our 14-24 International Camp in 2027 to Kandersteg International Scout Centre in Switzerland!

Adult Volunteer numbers have been steady. We have seen an increase in younger adults joining us who were Explorers and want to come back and give back to Scouting.

14-24 Team Members entered the Monopoly run too!

These numbers do fluctuate as they do have other commitments like university, new jobs etc. Finding and keeping volunteers so our units can offer the fantastic program, events and camps they do will always be a challenge!

----- Start of picture text -----
Scarefest!
----- End of picture text -----

6

Scout Network (18-25 yrs)

Avatar, the District’s network unit has been a huge success over the last year. Having not been active since pre-COVID, Benjamin Peskett, our Network Team Lead has been very proactive in building up the member numbers and program consistency. Now having 12 regular members, Avatar meet on the first Friday of every month. Running a similar program to the ESUs it allows the younger adults to take part in “Scouty” evenings without having to consider members who are under 18.

The challenge has always been to define what the purpose of a Network unit is. Avatar has three core purposes that it focuses on:

The challenge with operating a Scout Network unit is to keep it relevant, which Ben has done and continues to do so. Many Districts do not have a successful Network due to this, and contrary to some views within our District, as 14-24 Lead, I see Avatar as an important offering to the 18-25 age group.

Sub Teams of the 14-24 Arena

7

Top Awards

Being able to offer the opportunity for all our YP to be able to work towards and achieve their Top Awards is a key measure of success. We do however need to remember that whilst Top Awards are important, around 50% of our YP are not interested in completing these and come to us to meet and socialise with similar-aged people, as well as taking part in the events and programs we offer.

We currently offer the following awards:

Eastbourne’s members attending the DofE gold award celebration event at Buckingham Palace Garden

It is our longer-term aim with Avatar Scout Network being the provider, to be able to offer our YP the following awards:

8

Finances

We completed transferring our funds from the main District Bank account in March / April this year. Now we have our own bank account the 14-24 and unit leads are able to see the available financial resources, helping to improve the program. Each unit now has OSM prepaid debit cards, so volunteers are no longer funding events and purchases out of their own pocket and as its all-electronic purchases, payments can be tracked and logged in real time.

The Future

Our growth numbers are looking excellent, and as we continue to develop each unit’s area of focus and program, along with our whole District event offering, this will drive future growth. We do allow our Explorers to be members of multiple units so they can take part in all the areas that interest them. The biggest threat to the units is adult volunteer numbers which as the 14-24 Lead I need to develop advertising strategies to attract more adults involved in what we do to help the unit leads.

DofE continues to be the biggest threat, where we are unable to deliver consistency at present. Very much linked to the comment above around volunteer resources.

Avatar just needs Ben to carry on with what he has been doing, and for me to help the wider District to understand how useful and important a successful Network Unit is to Eastbourne District Scouts.

Alongside improving and developing the unit’s programs and activities as well as pushing our Top Awards we also have other projects that we are working on longer term. These include:

9

Conclusion

I hope you will agree we have come a long way and achieved so much for the benefit of our YP in the last year, and we are looking in great shape for the future. We do have some threats that we need to work on but also so many opportunities that we will continue to capitalise on as they present themselves.

I would like to thank ALL the Unit Team Leads and Team Members for the never-ending work and commitment they give to the 14-24 operation. They are all vital, and without them, none of what we do would happen. I continue to work with a team who believe in the cause, delivering the best programs, events and opportunities, sacrificing so much of their time to deliver great experiences to our YP – thank you team you're all amazing!

I would also like to thank the Team at Bushy Wood who have supported us no end, many times at short notice, prioritising our needs over their own workload.

Thank you to all of you!

10

Programme Team Lead – Joe Firth

What an exciting and action-packed year we’ve had in Eastbourne! The Programme Team has delivered a wide range of fun, educational, and engaging events for every section – from Squirrels to Explorers. These activities not only built new skills but also forged friendships and lifelong memories.

Here is an in-depth look at the highlights from Eastbourne District Scouts’ incredible year:

----- Start of picture text -----
Joe Firth
----- End of picture text -----

First Aid Weekend with EDSFAT

We began the year with a comprehensive First Aid weekend in collaboration with Eastbourne District Scouts First Aid Team (EDSFAT).

The event offered every section the opportunity to learn and apply essential first aid techniques through realistic scenarios. From treating cuts and breaks to understanding how to respond in emergencies, young people practised hands-on with guidance from trained professionals.

The event concluded with CPR practice and a fascinating exploration of a real ambulance. This immersive experience boosted confidence and preparedness across all age groups.

Cubs’ Skills Day

Cubs’ Skills Day, a favourite annual event, was once again a hit. Organised by Cordelia Mott (Squash) and her team, the day focused on key Scouting skills such as:

Held at Bushy Wood, the event provided Cubs from across the District a day of adventure and hands-on learning in a supportive and fun environment. It also encouraged teamwork and confidence-building among participants.

11

RFU & TSA Physical Badge Launch

One of the proudest moments of the year was launching the partnership between the Rugby Football Union and The Scout Association.

Eastbourne led the country by hosting the first event piloting the newly updated Physical Activity Badge for Scouts. Participants experienced T1 Rugby, learned about health and fitness, and completed badge criteria through games and exercises.

The highlight was a visit from Poppy Cleall, England Rugby international, who inspired the young people by sharing her journey and joining in games. Scouts even had the opportunity to interview her. The success of the day was evident in the turnout:

All participants received a medal, blanket badge, and rugby ball for their group’s use, celebrating the occasion, and encouraging ongoing physical activity.

Physical badge launch event

12

Oakleaf Hike

Led by Mike Standen and his team, the Oakleaf Hike gave Cubs a real taste of adventure. Teams hiked a 10-mile route through East Sussex, navigating between checkpoints, completing problem-solving tasks, and demonstrating resilience.

New teams embraced the challenge, and the spirit of teamwork was strong throughout. This event continues to grow in popularity and importance for our Cub section.

The Oakleaf Hike Winners!

Acorn Hike

The Acorn Hike, for Scouts and Explorers, was delivered over two days and managed by Joe Firth and Ray Newman-Smith’s teams. It tested navigation, endurance, and collaboration. Several teams from across the county participated, making it a county-wide celebration of outdoor adventure. Despite bouts of rain, morale stayed high. Competitors sought to win the coveted Acorn Trophy while creating bonds with fellow Scouts.

Bike Hike: Go Outdoors Partnership

2[nd] Willingdon and 23[rd] Eastbourne (All Souls) Scouts led a joint Camp & Bike Hike event, linked to the Bicycle Badge and supported by Go Outdoors.

The groups cycled from Polegate to Lewes, explored the A27 trail, and climbed Glynde Hill to take in the stunning South Downs.

After a full day, the Scouts enjoyed a night in 6[th] Lewes Scout Hut, sharing stories over pizza before heading back the next morning.

13

JOTA (Jamboree on the Air)

JOTA made its triumphant return, giving young people a unique opportunity to connect with fellow Scouts around the world via radio. Organised by Andy Stevens and his team, along with the much-valued equipment and technical support from EDSFAT and the Southdown Amateur Radio Society.

The weekend’s activities included:

The first day ended with a warm meal prepared by the EDSFAT team, leaving everyone with full bellies and newfound skills.

Remembrance Day Parade

Over 100 Scouts took part in Eastbourne’s Remembrance Day parade. For the first time, our Squirrels joined the ranks, representing the full spectrum of our Scouting family. The town centre was filled with smart uniforms and proud faces, and many groups participated in their own local ceremonies, honouring the sacrifices of past generations with dignity.

14

Big Shoot

A competitive and high-adrenaline event, the Big Shoot allowed Scouts and Explorers to test their aim and control in a variety of activities:

Led by Ray Newman-Smith and his expert team, the day was structured to challenge individuals while encouraging friendly competition. Personal improvement, focus, and discipline were key themes.

Rifle shooting

Archery

Tomahawk throwing

----- Start of picture text -----
15
----- End of picture text -----

County Beaver Sleepover at Knockhatch

This year’s County Beaver Sleepover was a roaring success! Beavers from across East Sussex enjoyed exclusive access to Knockhatch Adventure Park. Activities included:

After an exciting day, Beavers settled down in the jungle room for a well-earned rest, many experiencing their first night away.

“ Out of This World” Camp at Bushy Wood

This landmark event brought together over 1,200 participants from Scouts and Girlguiding for a weekend of celebration and unity. Activities included:

The camp was honoured by a visit from local dignitaries, showcasing Eastbourne’s strong Scouting presence and organisational excellence.

Looking Ahead

With such a full and successful year behind us, the Eastbourne Scouts are looking ahead with excitement. Thank you to all the volunteers, leaders, parents, and young people who made these events possible.

Here’s to another year of growth, adventure, and community spirit!

16

Volunteering Development Team Lead – Carl Bird

The District Volunteering Development Team coordinates efforts to ensure all volunteers in a District have an effective and accessible volunteering experience. The team facilitates the process for volunteers to join and acquire new skills.

Carl Bird

Membership & Learning System

In the past twelve months, the organisation transitioned to the new digital Membership and Learning platforms. While typical challenges associated with implementing new systems occurred, the Eastbourne District Leadership Team prepared by updating background data, assessing roles, and establishing teams in advance of the changeover. This preparation contributed to a relatively smooth transition from the District's perspective. Throughout the process, volunteers supported one another, and guidance was offered to help set up, understand, or update system elements as needed.

The introduction of the new online DBS system has generally streamlined the process for Group leads to register volunteers. As with any new platform, regular updates are expected to improve the user experience further. A number of sub teams across the District are currently operational. For example, the “Welcome Conversation Team” supports Welcome meetings with 25 accredited volunteers, and the “District Support Team” has already assisted with various District events, including the Acorn hike, and offers support to both groups and the District. Individuals interested in joining the team may contact the team lead for more information.

Recruitment

A key responsibility of the Growth & Development team is to assist groups by attracting new volunteers and helpers, and managing external enquiries. In the past twelve months, 20 volunteers have joined various groups and also contributed to the establishment of a new group, 1st Pevensey Bay, with Squirrels and Beavers sections now open. It is anticipated that this trend will continue with further volunteer engagement and section openings.

17

Learning

The District now utilises the new Membership learning system, designed to encourage selfdevelopment and support volunteers in completing required and additional learning. Team leads are encouraged to advise on learning relevant to role development. Learning compliance levels are currently strong.

Permits

Volunteers in Eastbourne District hold a range of permits, including Nights Away and Archery. Having permit holders throughout the whole District ensures access to camps and adventurous activities for young people. Information and guidance on acquiring permits are available, and additional Nights Away assessors have been introduced to increase assessment capacity. The Membership system now enables volunteers to identify assessors for assessments.

Youth Members Waiting List

There are presently over 300 young people waiting to join. Over the last year, 219 young people were placed into groups, indicating the effectiveness of the waiting list system. Continued demand highlights the importance of increasing group sizes where possible and opening new sections.

The establishment of new Squirrel sections and opening of new groups such as 1st Pevensey aims to address this demand.

1[st] Pevensey Bay’s first investiture

18

Support Team Lead – Emma Binfield

The District Support Team plays a key role in supporting local groups within the district. We act as a bridge between District leadership and volunteer teams, making sure Scout volunteers have the resources, learning, and encouragement they need to deliver quality programs for young people.

Emma Binfield

By offering advice, sharing best practices, and helping to solve challenges, the District Support Team strengthens connections across groups and ensures the scouting experience remains engaging, safe, and rewarding for all members.

District Support Team

The District Support Team is composed of dedicated volunteers who have contributed many years of service to the District and the wider Scouting community. Over the past year, they have continued to provide essential support to a wide range of District events and activities, ensuring their smooth operation and success. Their commitment, experience, and willingness to assist across multiple areas of Scouting have been invaluable, reflecting the strength and spirit of volunteer involvement that underpins the District’s ongoing work.

All members continue to be engaged through OSM, where details of district events are shared and requests for support are managed. Members receive notifications by email, with direct links provided to enable the confirmation of attendance. Support has been given to a number of members in accessing both training opportunities and the membership system, as well as, in some cases, providing guidance on how to get online. This support has been delivered through in-person sessions and ongoing correspondence via email. Regular communication is also maintained with all members through email, OSM, and telephone where appropriate, to ensure that each individual feels respected, valued, and appreciated for the time and commitment they continue to give to Scouting in Eastbourne.

19

Bushy Wood Annual Report

Bushy Wood serves as a key resource for Eastbourne Scouts and is central to the District’s programme, hosting regular events, training sessions and community engagement activities. Its combination of natural woodland, modern amenities, and structured activity areas makes it an indispensable site for Eastbourne Scouts, supporting both the traditional values of Scouting and the development of young people’s skills and confidence.

The District extends its sincere thanks to the Bushy Wood team, site staff, and all volunteers, whose dedication, hard work, and ongoing support make these activities possible and ensure the continued success of the Scout programme.

The following provides an outline of improvements and key news from Bushy Wood over the past year.

Site Improvements

Significant progress has been made this year in enhancing the facilities and infrastructure across the site. In April, 30 metres of concrete were laid along the drive, greatly improving access for vehicles and visitors. Further works took place in May, with extensive groundworks and resurfacing completed, ensuring a more durable and welcoming environment. In August the washing-up area was relocated to the rear of the Lodge, creating a more practical and efficient layout for users.

Within the rifle range, the installation of new lighting in September has improved both safety standards and the quality of the activity experience.

Also in September, additional storage was created to support self-led activities, enabling groups to access and manage resources more easily.

In February, a dedicated pioneering pole rack was constructed and installed, allowing equipment to be securely stored and readily available for future activities.

20

Staffing and Administration

This year saw the successful recruitment of a new member of staff, with Katie Marsh joining as a part-time Office Assistant. Katie has already provided valuable administrative support and will continue to play an important role in the smooth running of operations.

Partnerships and Strategic Developments

In August East Sussex County Council commenced the process of seeking a new owner for Buzz Active a key stakeholder for Bushy Wood. In February it was announced that ownership of Buzz Active would be transferred to Bede’s. This is an important development which will be monitored closely, given its potential impact on the site and its users.

Presentation and Access

Ongoing efforts to enhance the appearance of the site have continued, including the removal of the EDSFAT container, which marked another step towards improving the presentation of the main entrance.

Additionally, a GoFundMe campaign was launched to support further improvements to the drive. This initiative was well received, raising an impressive £2,889 thanks to the generosity of supporters and the wider community.

Community Support

In recognition of the commitment of local volunteers and to encourage greater use of the site, free camping was introduced for Eastbourne Scouts and Guides. This initiative has been warmly welcomed and will continue to provide valuable opportunities for local Scouting and Guiding groups to enjoy the facilities at no cost.

21

EDSFAT Annual Report

Introduction

The Eastbourne District Scout First Aid Team (EDSFAT) has had another incredibly successful year providing high-quality first aid and medical care to Scouts and Guides across a wide range of events. From local District activities to large national gatherings, our volunteers have continued to ensure that young people and leaders can participate safely and with confidence.

EDFSAT supporting Larkin 2024

Event Cover

This year EDSFAT has supported a number of events including:

Event Control Room at Eastbourne’s Acorn hike

22

Team Development

Equipment and Resources

EDSFAT completed a project to replace and standardise some of the team’s medical bags. The new design is:

Patient Care

Looking Ahead

EDSFAT continues to push forward in improving patient safety and care at Scout and Guide events, and remains in close contact with Scout HQ and industry leaders as the event first aid sector prepares for potential legislative changes and new challenges.

23

Trustees’ Annual Report for the year 2024-25

Structure, Governance and Management

The Scout District’s governing documents are those of the Scout Association. They consist of a Royal Charter, which in turn gives authority to the By-Laws of the Association and the Policy, Organisation and Rules of the Scout Association.

The Scout District is a trust established under its rules which are common to all Scouts.

The District Scout Council

“The District Scout Council is the electoral body which supports Scouting in the District. It is the body to which the District Board of Trustees is accountable.”

Membership of the District Scout Council is open to Volunteers, Network Scouts, Explorer Scouts, Members and Associate Members of the Movement registered in the Scout District, all parents of Explorer Scouts, persons elected and reselected annually by the District Scout Council on the recommendation of the District Lead Volunteer and the Board of Trustees.

The County Lead Volunteer and County Chair are ex-officio members

The District Board of Trustees

The Trustees are appointed in accordance with the Policy, Organisation and Rules of the Scout Association.

“The District Board of Trustees exists to support the District Lead Volunteer in meeting the responsibilities of the appointment and to provide support for Scout Groups, Explorer Scout Units and any District Scout Network in the District.”

The District Board of Trustees' administration tasks include:

The District Board of Trustees meets formally four times a year and is made up of members elected at the District Annual General Meeting, members nominated by the District Lead Volunteer and the District Chair and members co-opted by the District Board of Trustees.

The County Lead Volunteer and County Chair have a right of attendance

24

Charity Trust Statements

Risks and Internal Control

The District has in place systems of internal controls that are designed to provide reasonable assurance against material mismanagement or loss; these include two authorisations for all payments and comprehensive insurance policies to ensure that insurable risks are covered.

Objectives

The objectives of the District are as a Unit of the Scout Association.

The Purpose of Scouting is to promote the development of young people in achieving their full physical, intellectual, social and spiritual potential, as individuals, as responsible citizens and as members of their local, national and international communities.

Method

Scouting uses a method which is young people, in partnership with adults, enjoying what they are doing, learning by doing, participating in varied and progressive activities, making choices for themselves, taking responsibility for their own actions, working in groups, taking increasing responsibility for others, taking part in activities outdoors, sharing in prayer and worship, and making and living out their promise.

Achievements and Performance

I am happy to report that the District Board of Trustees has met its responsibilities as detailed in the Policy, Organisation and Rules of the Scout Association during the 2024–25 financial year.

25

Reserve Policy

The Trustees undertake to hold sufficient resources to continue the various activities organised by the District, should income and fundraising activities fall short. The Board will review annually the level of resources necessary and the level at which they should be maintained.

Future

The District Board of Trustees is aware of the need to continue the District growth and the opportunities which Scouting, at all levels, gives to so many young people. With the high levels of young people unable to obtain a place within a Group in the District, it is imperative to continue assisting the District leadership team to recruit adults into Scouting, particularly uniformed Leaders.

Bushy Wood is the District’s primary resource, continuing to provide a focus for all Groups and Sections in our District. The District Board of Trustees are aware that the site continues to require continued large-scale investment, both financially and physically, to ensure it is fit for purpose in the future.

Matthew Peskett (signed)

District Chair

Matthew Peskett

District Constitution for the year 2025-26

Eastbourne District Scouts has adopted the model constitution of the Scout Association, more information can be found here:

https://www.scouts.org.uk/por/5c-constitutions-of-groups-Districts-and-counties-except-scotland/#5c.2

26

Finance Report – Philip Huggett

The end-of-year accounts have been assembled by the Accountants, Cornfield Accountants Limited, and are attached to the Trustees’ Annual Report & Accounts.

They show that a deficit for the year arose across all funds, amounting to £38,103 against a surplus of £19,960 for 2024.

Phillip Huggett

The main reasons for this are as follows:

The accountant added some notes on VAT matters, advising on small amounts of money still to be claimed.

The accounts are due for filing with the Charity Commission by 31 January 2026.

In light of the deficit reported in these accounts, we need to review current expenditure and income to discover where the issues are and avoid a similar problem for 2025-2026.

District Treasurer

Philip Huggett

27

Statement of Financial Activities for the year ended 31 March 2025

28

Balance Sheet for the year ended 31 March 2025

29

Scouts Notes to the accounts Eastboume Note I Basis of preparati•)n Basis of accounling ThesÈ attounts been prepared on the basis of histct cost lexcÈpt that ￿￿m￿nts are shown at markÈt value) in accordance with.. - Attountinz and Rewtrrting by Chèrities- Ststement of Rett•mmended Practite ISORP FRS 1021 - and with Attounting Standards - and with the Charitses Act 2022 Note 2 Att¢xmtin8 pokies Inc(xnin8 res(Mittes Recognition of ineorning resources These art included in the Ststernent of finantial Activitses (SOFA) vjhen: - the Charity beeornes erhtyued to the resourees: - the trustees are Mrtually certain they will recer¥e the resources: and - the mc)netary va￿@ can be mèasured with sufficient rÈliability. Membership subscriptions Membership subscriptions collerted on behalf ol other parts of the Scout Movement are reported in the SOFA net of any amtyJnt paid OUL This is beeausÈ these subscripticms are in dfert held as agents before being Paid OUL lrteomihg (esources with related expendiwre Where incoming resources have ielated ÈxpÈndituiÈ lès with fuAdra6ing ot contract iN¢omel the incoming resourtes and related expenditure are reported gross in the Statement of Financial Actrvities. Grants and &)nations Grants and donations are only induded in thè SOFA when the dwity has uncimditional entitlemènt to Ihe resourtes. Tax redaims on donaiiols and gifts Incoming res￿r(e5 frnm tsx reclaims are included in the SOFA ai the same time as the gift to which they relate. contrartL￿1 intthne and performanee rdated grarhts This 6 only i￿1￿￿ed in the SOFA oncè the related goods cr sernces have beÈn deltvered. Gifts in kind Gifts in kind are accounted at a reasonable estimate of their value to the tharity or the amount artually realisod. Gilts in kind for sale or distr1t￿tion are induded in the ac(C￿nts as gilts only when sold or dwJtributed by the charity. Gilts in kind lor use by the th￿lty are included in the SOFA as ncoming resourtes when rLxeivablÈ. Dmated wvices artd facilities These ao orhly irKluded in inccffiin£ resources (with an equivalent arnournt in resources expÈndÈil) whÈrÈ the benefit to the charity is rÈas¢)nably quafttifiab￿. measurable and materiaL The value placed on these resources is the ￿tImated ¥alue to the charity ol service or facility received. Volunteer help The value of any voluntsry help received is ncrt induded although the reliance placed on this vltal fesoLlrte Is reftrred to in the annual re￿IL In¥estment ifieome This is included IN the attounts when teceivable. Investmentgalns and losses This indudes any gain or loss orh the sale of ii¥westmerhts arnd any gain or loss resulting from rwaluing investmwts to matket value at the end of the year. Expenditure and Liabifrties Liablity recognition Llabilities are reco￿lSed as soon as there is a leÈal or tt•nstrurtive Obligati￿ tt•mmittinÈ the charity to Pay out resourceL Grants with performance conditions Where the charity gi¥esa £rant with cOrKlit￿n$ fly its payment being a spe(ific Iml of service or outwt to be pr￿￿led. grants are onty recoÈrhised in the SOFA once the recipient of the grdnt has pr(widÈd the speofiÈd service or outpul. 30

Notes to the accounts (continued)

31

Notes to the accounts (continued)

32

Notes to the accounts (continued)

33

Independent Examiner’s Report

End of report

34