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2025-03-31-accounts

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Reflect.
Refocus.
Renew. aa
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Reflect. Refocus. Renew.

Annual report and accounts 2024–2025

Annual report and financial statements 2024–25

Contents

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||| |---|---| |Reflecting on new beginnings|3| |Refocusing our priorities|4| |Renewing our promise to help other people|5| |Our purpose and method|7| |Skills for Life Our plan to prepare better futures 2018-2025|8| |Growth|9| |Inclusivity|12| |Youth shaped|15| |Community impact|18| |Three pillars of work|20| |Youth programme|21| |Volunteering|24| |Perception|26| |The impact of Scouts on young people|28| |Keeping young people safe|30| |Safeguarding|35| |Fundraising|36| |Our finances|38| |Trustees’ responsibilities|42| |Independent Auditor’s Report to the Trustees of The Scout Association|43| |Consolidated statement of financial activities|47| |Balance sheet|48| |Statement of cash flows|49| |Notes to the financial statements|50| |Our members|74| |How we operate|75| |Governance structure and Board membership – 1 April 2024 to 31 March 2025|77| |Our advisers|79| |Our thanks|80|

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Reflecting on new beginnings

Scouts is all about new beginnings. We help young people start their lives filled with hope, friendship, encouragement and the skills to succeed.

I’m proud over 1,241 young people aged 4-18 (many of whom were Squirrels) joined us this year. Thank you to the tens of thousands of volunteers (and Young Leaders too, of course) who made this possible.

This year, we’ve seen other new beginnings with Dwayne Fields joining as our Chief Scout. His announcement in September 2024 was a bright moment for us as a movement. Dwayne is a wonderful friend and champion for Scouts.

Our members and commentators in the media warmly welcomed him into the role. Dwayne’s message is that Scouts is for everyone and that volunteering changes lives for the better. He’s been highly visible since then – supporting Scouts at the Cenotaph, joining hikes and meetings, and sharing our message far and wide – Not least on Boxing Day when he guest-edited the BBC Radio 4 Today programme.

we said farewell to Matt Hyde, OBE, outgoing Chief Executive who stepped down after 11 years’ dedicated service. We thank Matt for his extraordinary contribution and wish him all the best in his next chapter. We were pleased to welcome Aidan Jones, OBE as our new CEO as we look ahead to what young people will need from Scouts over the coming years.

On a personal note, there’re new beginnings for me too as I step down as Chair. I look back with pride on all we’ve achieved together since I joined in September 2021; the challenges and the highlights.

Supported by a wonderful team, I know Scouts will continue its commitment to safe Scouting for all, making sure every young person who wants to learn skills for life with Scouts, can. A very big thank you to everyone, including my fellow Trustees, who’ve supported me along the way.

You’ll take Scouts onto even bigger and better things.

Jennie Price, CBE Chair

Jennie Price ended her term as Chair in March 2025. Our interim Chair is the former Vice-Chair, Craig Dewar-Willox, while we recruit for a permanent replacement.

We were also incredibly proud to welcome HM King Charles III as our Patron this year. This continues an unbroken line of Royal Patronage initiated by Edward VII, and continued by George V, who granted our Royal Charter in 1912. Having our monarch as our Patron instils an enormous sense of pride and connection with our nation for our young people which lasts a lifetime.

Nationally, our Board of Trustees guided Scouts through significant reflection, change and learning about safety this year. In April 2024, as part of concluding the inquest into the tragic death of an Explorer Scout, a Prevention of Future Deaths report was published. The Board accepted the coroner’s observations and responded with a set of commitments, which we’ve been delivering against to make sure the golden thread of safety runs though everything we do.

As we conclude our 2018-2025 Skills for Life strategy, we’re starting to look ahead to the next strategic period. It’s a time to reflect on the great successes we’ve had, not only over the 12 months, but since 2018. This year,

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Refocusing our priorities

This is my first Annual Report as Chief Executive. It’s humbling, returning to Scouts after some time away, to be reminded of the incredible difference Scouts makes to young lives.

Young people need Scouts more than ever. With over 10 million children in the UK saying they’re unhappy with life, Scouts offers a sense of fun, friendship and possibility. As we heard at our national conference in January, what young people need most is ‘trusted adults and safe spaces’ – exactly what our volunteers offer across our 7,000 Groups.

In my first 100 days in the role, I had excellent conversations with volunteers from across the UK. I’ve heard how and where we can best use our time and resources, acknowledging we can’t do everything.

As a team of volunteers and staff, we must be practical and honest about the financial challenges we face. Returning to our pre-pandemic membership levels is still a work in progress, and costs are increasing. To make sure we’re sustainable for the future, I’m focused on refining our operating model so we can run a balanced budget and support the movement long term in creating the right conditions for growth. Thank you to all our people for their continuing support during this time of change.

Thank you as well to those supporting volunteers with our membership system. We’re all too aware of the challenges this is presenting, and we’re working hard to resolve these. We’re sorry for the extra work this has created locally. We know there are still outstanding delivery issues and we’ve prioritised these.

We continue to be grateful for the generous support of funders and partners to enable our ambitions for young people. This year has included the largest ever donation to Scouts, £3.5 million from Omaze, as well as continued investment from the Department for Culture Media and Sport’s Uniformed Youth Fund of £2.8 million to support Scouts and Explorers growth. This is making a vital difference, helping us create new places in new communities. Our Squirrels numbers are climbing, and continued growth of Explorers is an encouraging sign too.

Luke, Cub Scout

As ever, recruiting and supporting adult volunteers remains critical to supporting young people. Our work developing and delivering improvement to our volunteer experience will help us achieve this – creating the conditions to make it easier and more rewarding to volunteer.

Alongside this, we’ve worked hard this year to help everyone in our movement understand what they need to do to keep our young people, volunteers, and staff safe. We’re committed to a continuous journey of learning and improvement, and we’re grateful to the partners who’ve given critical scrutiny to help us progress.

Planning for the next strategy is well underway. Thank you to the tens of thousands of young people and volunteers who’ve contributed so far, including those who attended our national conference in Birmingham. The future belongs to our young people, so thank you for helping them.

Finally, let’s not forget the incredible impact we make – like supporting Cub, Luke, who has autism and Tourette’s syndrome. He gave a talk to his fellow Cubs to help them understand more and work towards the Disability Awareness Badge. This is just one story among thousands, showing how Scouts builds confidence, kindness and self-belief. It’s also an indicator of our commitment to inclusion. Scouts really is a place for all.

Your belief and dedication to Scouts remains undiminished, and together we’re changing lives for the better.

Aidan Jones, OBE

Chief Executive

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Renewing our promise to help other people

In Scouts, we bring young people together to have fun and make friends, creating great futures along the way. We’re good at it, but it’s not always easy.

Sophie’s mum, Nicola said:

‘Ever since she joined, Sophie has thrived in Scouts. In the two years she’s been a Beaver, she’s played games and explored nature. She’s never made to feel like the odd one out and she’s finally found a space where she belongs.’

This year‘s been particularly challenging for so many of our volunteers. I know we’ve asked a lot of them.

As we adopt the cultural changes and adapted ways of working for our new Volunteer Experience, there’s been a lot to get used to and our volunteers’ feedback has been invaluable. This’ll pay dividends in the long run, and we’re already hearing newly recruited volunteers talking positively about their experience. But change takes a lot of time and energy, and there never seem to be enough hours in the day. And of course, we’re all juggling work and family commitments too.

That’s why I’m more grateful than ever to our 140,000 volunteers who’ve continued to deliver great, and most importantly, safe activities to our young people. It’s been a full-on year, and as I travel around the country, I’m pleased to hear their feedback so we can improve and get things right. We rely on the goodwill and support of our volunteers, and we neglect that at our peril.

That’s also why Summit25, our national conference in Birmingham, was such a key moment. Gathered together, we had fantastic conversations about what needs to be a priority for us as we support young people. At the top of the list were two core parts of what we do, making sure there’s outstanding support to Scouts locally, and delivering great activities while keeping young people safe. It was so helpful to look forward and set the framing for our next strategy which, over the months ahead, we’ll continue to work with you on.

It’s so important we take a step back and reflect on why we offer opportunities and life skills to young people of all backgrounds. People like Sophie, a Beaver Scout with cerebral palsy and a rare respiratory disease. She’s visually impaired and unable to walk on her own.

Sophie, Beaver Scout

That’s a fantastic tribute to the volunteers and young people who help make Scouts so welcoming. It’s a reminder for us all to keep going and keep supporting young people. We’re making all the difference to young people lives, and creating better, kinder and closer communities too.

Looking ahead, we’ll continue our focus on safety. The past year has seen a change towards being more reflective and open about what we’re learning. We also established a new approach to reviewing risk and compliance and I’m grateful to the many volunteers who stepped up to assess and support safety across Nights Away, training, safety visits abroad and adventurous activities. We’ll keep building on this, supporting our volunteers locally with assurance, making sure everyone gets the support they need.

Thank you again to all our volunteers and supporters this year. We couldn’t do it without you.

Carl Hankinson

UK Chief Volunteer

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It’s such an honour being the UK Chief Scout. I want a new generation to learn the skills, friendship and belonging I felt when I needed them most. As Chief Scout, I want to show that the outdoors is a place for all of us to be at our best, and that Scouts is truly open to all. Dwayne Fields, UK Chief Scout

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Our purpose and method

Scouts gives young people skills for life. We actively engage and support them in their personal development, empowering them to make a positive contribution to society.

Our vision for the future

We’re approaching the end of our 2018–2025 Skills for Life strategy. By this time, we committed to providing more young people with skills for life, supported by the amazing volunteers who deliver our inspiring programme. We said Scouts will grow, in a more inclusive way, shaped by young people, so we can make a bigger impact in our communities.

In partnership with adults, young people take part in fun indoor and outdoor activities. They learn by doing, sharing in spiritual reflection and taking responsibility. They make choices, try new and challenging activities, and live their Scout Promise. All of this is underpinned by our Scout values.

Scouts’ Trustees have a duty to report on our public benefit in this Annual Report. We’ve assessed our aims, activities, and charitable objectives, which are to contribute to the development of young people in achieving their full potential as individuals, as responsible citizens, and as members of their local, national and international communities.

We believe we’ve met the Charity Commission’s public benefit criteria for both the advancement of education, and the advancement of citizenship and community development. Scouts follows two key principles set by the Commission with regard to public benefit:

1. Identifiable benefit

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

2. Public benefit

Scouts is a national movement. We’re open to all young people aged 4–24 and adult volunteers who are willing to make the Scout Promise. We help young people step up, speak up and dream big. Most importantly, we help them gain the skills they need to succeed in life.

We’re proud that all young people, particularly those in areas of deprivation, can benefit from our programme and aren’t constrained by their ability to pay the subscription. Locally, there are arrangements to waive subscriptions and other costs for those who face financial hardship. We give support nationally to help Groups in lower income areas. The benefits of Scouts are further demonstrated throughout this report.

We’re thrilled this vision has been realised through the exceptional dedication and support of our volunteer teams. We’re now concluding our Skills for Life strategy. You’ll find details of its achievements in this report. Please note, due to COVID-19, we extended our strategy from 2023 to 2025 and reset our Key Performance Indicators.

View our 2018–25 strategy at scouts.org.uk/ourplan.

Developing our new vision

We’re now in the advanced stages of developing a new vision for Scouts in the next decade. This process has consulted widely with both adults and young people. A key milestone in this process was our national conference, Summit25, held in January 2025. This event brought key volunteers together to both celebrate the achievements of our Skills for Life strategy and plan what comes next for Scouts’ strategic priorities.

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Skills for Life Our plan to prepare better futures 2018-2025

Our vision

By 2025, we’ll have prepared more young people with skills for life, supported by amazing volunteers delivering an inspiring programme.

We’ll be growing, more inclusive, shaped by young people and making a bigger impact in our communities.

Our mission

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

Our values

We act with care, respect, integrity, cooperation, exploring our own and others’ beliefs.

Our goals

By delivering this plan, we’ll achieve the following goals against our four objectives:

Our three pillars of work

To support the movement to achieve these objectives, we’ll focus on three pillars of work:

Programme People Perception A fun, enjoyable, high quality More, well trained, better supported Scouts is understood, more visible, programme consistently delivered and motivated adult volunteers, and trusted, respected and widely seen and supported by simple (digital) more young people from diverse as playing a key role in society today. tools. backgrounds.

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Growth

Aim

To welcome more people than ever to our movement, so it grows in an inclusive way.

It’s vital we reach and involve all communities in the UK. We want the benefits of what we do to be shared with everyone, including those in primarily ethnic minority communities, and those who live in areas with the lowest Indices of Multiple Deprivation (IMD).

respectively). Our Scouts Section has also seen a small decline in the past year. That said, we’re excited to see a continuation of the post-pandemic trend of growth in Explorer Scouts, which grew by 5% (+2,274 young people).

IMDs are widely used data sets that classify the relative deprivation in small areas of the UK. They give areas a deprivation score – 1 being most deprived, and 10 being least deprived. Scouts is passionate about supporting more young people in IMD 1–5 areas.

Goals

Progress a year on

Growth has undoubtedly been a challenge across our movement in 2024/25. We’ve faced competing challenges and priorities across many areas, meaning it’s been understandably very difficult for volunteers to dedicate substantial time to supporting new growth. That said, due to impressive levels of commitment across Scouts, we’re continuing to grow all over the UK.

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IMDs (1–3) and ethnic minority communities. Their focus was on opening new Sections from scratch, not re-energising existing ventures. These low IMD and inclusive growth Sections are taking significantly longer to establish than a standard growth project, but with most officers now well established, we expect growth to accelerate in year two. This means this project will likely contribute over 250 new Sections in the lowest IMDs by the time of Census 2026.

What’s next

also review and update our programme for Beavers and Cubs. This includes responding to volunteers asking for help and providing them with the tools to better support young people with special educational needs and managing behaviours, while providing programme activities for this age range.

Our growth goals

Prioritise specific support for the growth of new Squirrels Dreys

Continue to grow our movement in an inclusive way

Create 155 more Scouts and Explorers Sections, supported by the fourth year of DCMS Uniformed Youth Fund

I really love seeing the Squirrels growing in their confidence and making friends with each other and learning new skills which stay with them for life. Ninian, Squirrels volunteer

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Inclusivity

Aim

To make sure Scouts is open to everyone and a place where young people feel they belong and can thrive.

We make sure we understand the opportunities to make this happen, to do the work and spread this inclusive message, particularly to those communities currently underrepresented in Scouts.

We’re always ready to learn, asking ‘How can we do Scouts differently, in order to guarantee it’s inclusive?’ This means partnering with those who can help us remove any barriers that might stop underrepresented communities from taking part, and engaging and working within the communities too.

We always put research front and centre in what we do, guiding how we support young people. We work in an evidence-based way. This ensures sustainable and impactful cultural change by grounding our decisions in data. We believe measurable progress and continuous improvement is pivotal for the long-term cultural change needed to make Scouts more inclusive.

We’re passionate about this ever-evolving process.

Goals

By 2026, we plan to:

Scouting in Black Communities

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What’s next

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A lot of organisations might support LGBTQ+ young people until it’s an inconvenience. But Scouts fight harder, create supportive teams and tackle any challenges to welcome everyone. It’s a powerful and inspirational movement. Astro, Scout volunteer

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Youth shaped

Aim

For every young person to shape their own experience in Scouts, so they can gain the skills they’ll need to be the next generation of great leaders.

For this to happen, it’s vital we create opportunities for young people to use their voices and listen to what they say.

There’s no doubt that when young people shape their experience in Scouts, they improve our movement and are far more likely to achieve Top Awards.

Goals

By 2026, we want:

Progress a year on

What’s next

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For me, YouShape is having the support to determine your own experience in Scouts and improve the experiences of others. By having the support to make the changes I want to see, I’ve gained so many skills and fulfilment, and I’m honoured to have become a DofE UK Youth Ambassador. I’ve had unforgettable experiences and met even more amazing volunteers. Scarlett, Duke of Edinburgh Award UK Youth Ambassador

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78% of young people agree that they get to share their ideas for what they do in Scouts.

79% agree that Scouts helps them to make their own decisions and have a say in things that affect them.

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Community impact

Aim

To continue our commitment to social action and making a difference, both for the young people taking part in our projects and the communities they help. Helping our communities is a huge part of what Scouts does.

What’s next

Although high quality community impact projects take planning and time, we understand that they’re essential to any Scouts’ programme, especially for young people hoping to achieve our Top Awards.

Goals

By 2026, we want:

Progress a year on

In the last year, our amazing young people dedicated over 224,000 hours to community impact projects

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I love my community, I care about the environment, and I want to be a responsible person. I believe if everyone makes a small change in their life, it could have a big impact on the environment. We were learning about environment and pollution at school, so I decided to organise the litter pick event. Leani, Scout

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Three pillars of work

To reach our goals, we’ll change how we deliver Scouts. Our three pillars of work – programme, volunteering, and perception – are a plan of action to support members and extend our reach, so we impact the lives of more young people across the UK. Programme

Volunteering Perception

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Youth programme

Aim

To provide young people with a wide range of fun, safely adventurous, empowering, high-quality and inclusive experiences as part of our programme.

Our programme enables young people to develop essential life skills and promotes a positive impact in communities. It’s consistently and safely delivered by volunteers, who are supported by simple digital tools.

more outdoor activities. We know being active outside is a key to improving mental health and wellbeing.

Goals

By 2026, we’ll:

Progress a year on

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What’s next

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As a TV presenter and being passionate about conservation, I’ve learned to be more observant – not just towards nature, but people too. That helps me communicate better and raise more awareness about the beautiful creatures I care so much about. Aneeshwar, Cub Scout and conservationist

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Volunteering

Aim

To have motivated, supported, and well-trained volunteers from all backgrounds. Our volunteers have seen a huge amount of change in Scouts in the last year, which they’ve taken in their stride.

We thank them for all they do, remembering it’s vital every volunteer has a wonderful experience at Scouts. We hope that if they enjoy volunteering with us, they’ll continue to support our young people as they gain skills for life.

We also want to welcome new volunteers. It’s only through growing our volunteers that we’ll be able to give more young people the chance to enjoy Scouts.

72,000 volunteers have completed a new learning course, with 92% feeling they understood the topics covered

Since 2018, as part of our Skills for Life strategy, this was the ‘People’ section of the Annual Report. As we’ve progressed beyond the Skills for Life strategy, our focus on ‘People’ became our Volunteer Experience Programme. This section is now called ‘Volunteering’ to reflect this change.

Goals

Progress a year on

for adventurous activity permits, completing the Nights Away Notification process, onboarding new volunteers, and much more. Since it launched, nearly 77,000 volunteers have signed in, which is more than double the number that ever signed into our old membership system, Compass.

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What’s next

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Perception

Aim

For Scouts to be more visible, trusted, respected, and seen as playing a key role in today’s society.

Goal

Make sure our brand is frequently and positively seen in the public eye, sharing our key skills for life message and building trust.

Progress a year on

This year, perception of Scouts was shaped by several key moments, and three stand out in particular: welcoming HM King Charles III as our Patron, announcing Dwayne Fields as our 11th Chief Scout, and continuing to campaign for our Scouts’ Manifesto.

Improving our perception

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Attracting, recruiting, and retaining volunteers

Progressing our brand

What’s next

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The impact of Scouts on young people

Every year, we conduct the Scout Experience Survey (SES), as we try to better understand our members’ attitudes and experiences. In this survey, we asked our young people, aged 13–17, questions about Scouts’ key Theory of Change outcomes:

active. The heartening news is our young people engage in, at least, 30 minutes of physical activity more frequently than their counterparts in 2019. This illustrates the effectiveness of the range of Scouts programmes in promoting a healthy lifestyle to our young people. We’re also pleased to report that our young people, compared to 2019, are more satisfied with life generally.

These high-level results are supported by a number of positive feedback areas:

We’re pleased to see that all these measures improved since last year.

Running the survey is a great way to find out if, and in what ways, the impact of Scouts is changing throughout our Skills for Life strategy.

We’re proud that, since 2019, Scouts has seen significant improvements in youth outcomes, especially in the areas of adventure and wellbeing. This trend highlights the positive impact Scouts continues to have on our young people’s lives.

Scouts is thrilled to report one of the SES’s key findings. Our young people are now significantly more physically

Other positive impacts of Scouts, revealed in the SES, include:

66% of our young people say Scouts has made them more confident about getting a job in the future.

Impact of Scouts on young people

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100%
80%
84%
78%
60%
68%
66%
40%
40%
20%
0%
Healthier More Happier Do better in More confident
confident to help school about getting
a job
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These results highlight the positive impact our activities, Groups and volunteers are having on young people’s personal development and engagement.

The SES also shows our young people are finding Scouts more challenging, but still enjoyable, than in previous years. This is a clear improvement on last year’s results, which saw around half of our young people feeding back that some activities could be more challenging.

Summary

The SES shows that, since 2019, Scouts has made tangible progress towards improving outcomes for our young people. There are clear improvements to be seen across adventure, wellbeing and skills for life, where increased physical activity and higher life satisfaction all demonstrate Scouts’ positive impact on our young people’s lives.

We’re still committed to improving the experience of our young people in Scouts. The insights from this survey, along with other feedback from our young people and volunteers, feed into the programme activities we’ll develop in the year ahead. The SES gives us a sharpened focus, showing us where new programme development should be targeted to respond to our young people’s needs.

We’re developing programme resources that focus on healthy relationships, as well as good mental health and wellbeing. Informed by our SES results, Scouts will increase its focus on how it helps young people to improve their wellbeing by building connectedness and caring for others.

Through information gathering, like the SES, we continue to learn and refine its offering as part of our movement’s ongoing efforts to give young people the best possible start in life.

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Keeping young people safe

The past year has been one of deep reflection and significant change regarding safety in Scouts. So, in this section, we’re seeking to explain what we’ve learned and how we’ve progressed. This annual review’s more extensive focus on safety should provide the foundation for a dedicated review, solely focused on safety, in the years to come.

What follows is an overview of how Scouts works, regarding safety. It’s designed to help everyone in our movement understand what we all need to do to keep our young people, volunteers, and staff, healthy and safe. Ours is a continuous journey of operational improvement around safety.

A big part of what we’ve learned is to be more open. So, we’re sharing the lessons we’ve learned, the improvements we’ve made, and recognising the work we still need to do.

In April 2024, as part of concluding the inquest into the tragic death of an Explorer Scout, a Prevention of Future Deaths report was published. Scouts accepted HM Coroner’s observations and made a set of commitments.

These commitments included reviewing our safety policies and practices, working with the Royal Society for the Prevention of Accidents (RoSPA), developing and delivering new safety learning for volunteers, reviewing and reflecting on our internal permit schemes for Adventurous Activities and Nights Away, and much more.

Our commitment to improving safety includes increasing our safety related support for the movement. With this in mind, alongside managing safety incidents, our Safety Team has increased site visits, to give their expert ‘on the ground’ support.

The Safety sub-committee of our Board of Trustees, has focused on critical root cause analysis, supported by new members with expertise in equivalently complex settings. Risk considerations are being incorporated into decisions at every level, so a golden thread of safety runs through everything we do.

Aim

To support these aims, Scouts’ National Safety Team, and a growing network of County safety advisors, will offer advice, guidance, information, and training to those in leadership roles.

Goals

By April 2026, we’ll:

Progress a year on

Our progress and learning this year has been strongly shaped by our 24 commitments responding to the observations made by HM Coroner, following the inquest into the tragic death of an Explorer Scout. These commitments included promising to openly share our progress. Full quarterly reports, including the lessons we’ve learned and the actions we’ve taken, are available on scouts.org.uk.

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– New Safety Learning for our volunteer base, developed with (and assured by) RoSPA Qualifications.

– Requiring all our volunteers to complete additional safety training. We’re giving support to volunteers so they can complete this training by 14 July 2025.

Supporting our movement

The Safety Team gives advice and guidance across our movement, comprising staff and volunteers.

External review and scrutiny

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Reporting and insights

Through the year, there’s been an increase in the number of safety incidents and ‘near misses’ reported into the National Safety Team. We believe this correlates with increasing awareness of safety reporting arrangements as we increased communication about safety as part of our ongoing commitments.

A slight increase in critical incidents may indicate the impact of revising internal definitions, and improved reporting as a result.

Total incidents by severity

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Total
Incidents
Significant
event
Near Miss /
Hazard
Major
incident
Critical
incident
0 500 1000 1500 2000 2500
2023/24 2024/25
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Incidents by type of activity

Scouts skills Programme injuries HQ based Programme injuries away from HQ Pre-existing condition/illness Free time

Monthly incidents year on year comparison

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2500
2024/25
2000
2023/24
1500
1000
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500

The spread of incidents by membership type broadly follows the trends of previous years. There’s some variation for Explorer Scouts which relates to the impact, in the previous reporting period, of the 25th World Scout Jamboree in South Korea.

Incidents by nature of injury (top 10)

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Thermal burns Inflamation (includes
insect bites)
Strain (tendon or muscle)
Illness (food poisoning,
Sprain (ligament)
vomitting, epilepsy)
No injury
Fracture (broken bones)
Mild concussion (head injury)
Contusion (bruising)
Laceration (cut)
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Incidents by type of activity

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Slips, trips, falls Health and/or illness
Road traffic/vehicle Exposure to a heat source
Reactions to contact (allergies, Emergency service called to site
food, poisoning, drowning)
Contact with something
Premises issue (equipment, entrapment,
electricity, sharp object etc)
Lifting and handling
Assault and abuse
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These top three causes account for 82% of reported incidents and we’ll focus on these areas in the coming year.

Learning and reflection

During the reporting period one National Learning review was considered by the Safety Committee which related to an adult volunteer who suffered serious injuries following an abseiling incident. Learnings from this and other reported incidents are published on Scouts website to make sure learning is shared openly with the movement. Learnings which led us to change our approach or processes have included:

Learning supported by partnership

Over the past 12 months, we’ve worked with a considerable number of external partners and organisations, whose expertise has supported our learning and development of safety. The following deserve a special mention:

Actions and mitigations against key risks

What’s next

Scouts will continue to invest in safety, putting it at the heart of all we do. We’re passionate about building our collective capability to deliver safe and meaningful learning for young people.

Specifically, we’ll:

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Safeguarding

Aim

To continue our commitment to keeping all young people in our care safe from harm. This is our number one priority. Along with safety, safeguarding is the golden thread throughout our movement.

Progress a year on

What’s next

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Fundraising

Aim

To raise vital funds for Scouts through partnerships, funders and donors to give young people the practical skills, confidence, and experiences needed to thrive both now and in the future.

Working with a diverse range of partners, we’re continually creating new opportunities and expanding our reach, making sure every young person has the chance to thrive in Scouts.

Goals

By 2026, we’ll:

Progress a year on

Thanks to the continuing generosity of our supporters, we’ve created more opportunities for young people, supported our volunteers, and strengthened the foundations for our long-term fundraising growth.

Our corporate partnerships help deliver memorable, movement-wide moments. They show Scouts is as vital today as ever, helping young people build skills for life through having fun, getting outdoors, and making friends.

Working alongside statutory partners, trusts, and foundations helps Scouts to open new Sections to reach underserved communities and offer the life-changing opportunities that help our young people gain skills for life.

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Scouts remains committed to cost-effective fundraising that delivers the maximum impact. We were recognised as a sector-leading team and took home ‘Highly Commended Fundraising Team of the Year’ at the Charity Times Awards 2025.

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Our finances

Overview

Scouts is pleased to share that, as of 31 March 2025, our balance sheet remains strong. This is despite a £3.1m reduction (2023-24: £4.1m reduction) in our total funds from £82.5m to £79.4m arising from a net deficit on unrestricted funds of £5.7m, partially off-set by an increase in restricted funds of £2.6m. Looking forward, our focus is on containing the unrestricted deficit for the year to March 2026 within the £2.5m budget set by the Board, while also meeting their challenge to achieve a break-even position, or better, for the year to March 2027 and beyond.

For the purposes of this report, we have excluded any jamboree income and expenditure, as referenced throughout, to ensure the figures are comparable.

Income

Our total income for the year was £46.9m, compared with £39.6m in the prior year, excluding £14.1m of Jamboree income not repeated in the current year. £38.8m of income was unrestricted (2023-24: £34.8m, excluding the Jamboree) and £8.2m restricted (202324: £4.8m).

The unrestricted income included:

and promotional income. A decline in uniform and badge sales, combined with a lower-than-expected membership growth during 2024–25, reduced Scout Shop income by £0.7m to £8.9m. At £2.7m, Unity commission income showed a slight increase on the previous year. Income from promotions and sponsorships increased by over 15% to nearly £1.3m.

At Scouts, we can’t overstate how much we appreciate the vital and generous support of our donors. In these difficult and uncertain economic times, we’re thrilled that voluntary income at £9.4m was £3.5m up on the previous year. Of this total, unrestricted income was broadly flat at about £1.3m and includes £0.5m from the Postcode Children Trust. Restricted income increased by about £3.5m, largely due to the donation from Omaze to fund the growth and development of Squirrels in future years, as well as £0.7m from Generation Green. We’re also grateful to the Department for Culture, Media & Sport (DCMS) for a grant of £2.8m from their Uniformed Youth Fund to support Local Growth Officers in England, as they continue to open new Scout and Explorer Sections.

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Charitable activities Grants, Donations & Legacies Trading activities
Investment Income & Property Sales Membership subscriptions
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Expenditure

Scouts’ total expenditure was £50.6m, compared to £60.2m in 2023–24, which included £16m of spend related to the Jamboree that wasn’t repeated in the current year.

£45.2m of spend was unrestricted (2023-24: £40.0m, excluding the Jamboree) and £5.4m restricted (202324: £4.3m) and included:

Charity funds

By 31 March 2025, Scouts’ consolidated funds stood at £79.4m, down £3.1m over the previous year. These funds were made up of:

As shown on the pie charts below, we spent £41.6m (2023-24: £34.6m, excluding the Jamboree) on charitable activities. This spend is allocated under four headings, which help Scouts fulfil four strategic objectives (Growth, Inclusivity, Youth Shaped, and Community Impact). £5.4m of costs (2023-24: £4.2m) were funded by restricted funds.

Note 18 in the financial statements, describes all funds in more detail, including an analysis of movements in the review period.

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17% 17%
37% 37%
23% 23%
23% 23%
Youth programme and activities Adult support and training
Development of Scouts Support and services to the Scouts movement
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Reserve policy

Every year, the Trustees review our reserve policy. The intention is to hold reserves to protect The Scout Association and its delivery of charitable programmes. The policy is designed to provide Scouts with time to adjust to changing financial (and/or other) conditions.

The reserves policy establishes a target for the level of general ‘free’ reserves, as represented by the balance of the General Fund. This target is based on a risk assessment of the likely financial impact on The Scout Association’s activities, caused by a decline in income, an inability to meet its financial obligations, or an inability to reduce expenditure in the short term. The risk assessment also considers how likely these circumstances are to occur. The policy aims to create a balance between spending the maximum amount of income raised as soon as we receive it, while maintaining an appropriate level of reserves so the charity can operate uninterrupted. It also provides parameters for future budgeting, strategic plans, and decision making.

The COVID-19 pandemic showed how unexpected events can create significant short-term reductions in membership and the associated loss of commercial income while the need to maintain member services remains high. So, our Trustees currently believe that the appropriate target for Scouts’ free reserves should be based on one year’s unrestricted expenditure (excluding one-off, generally self-funded, events such as the Jamboree), with an additional element for possible future claims costs reflecting the longer time frame over which they emerge.

Based on unrestricted charitable expenditure of £36m for the year ending 31 March 2025, plus an assumed £3m for possible future claims, this would indicate a target reserves level in the order of £39m.

As of 31 March 2025, general ‘free’ reserves for the charity stood at £35.1m (2023-24: £42.1m), nearly £3.9m under this target reserves level.

The Trustees have approved an unrestricted budget for 2025–26, which would give a further loss of about £2.5m. It’s, therefore, expected that free reserves will reduce again over the coming 12 months. While Trustees aren’t expecting the free reserves to be replenished to the target level in the short to medium term, they’ve challenged the management team to deliver a break-even (or better) budget for 2026–27 to protect reserves and build a more financially sustainable position into the future. A cost reduction programme is underway, focussed on both staff and non-staff costs, to meet this challenge. This should preserve (or marginally build) reserves next year, and lower the target, through reducing the level of unrestricted expenditure.

Investment policy and performance

The charity holds £35.5m in fixed asset investments. £24.6m are in a longer-term investment portfolio (initially equally allocated between two fund managers), with the balance of £10.9m held in short-term money market funds. Since 2022, the performance targets given to the fund managers for the longer-term portfolios, over the medium to long term, are:

Neither manager has achieved this target in the period since the portfolios were established in 2022. This isn’t surprising, given the rise in inflation and volatile market conditions over this period. Both, however, are performing broadly in line with benchmarks for similar multi-asset portfolios which have a significant equity component. The Trustees believe that such an asset allocation is still appropriate for assets to be held for the long term, although the performance of the managers is kept under review.

Going concern

The Board has considered the financial plans for the budget year of 2025–26 and projections for the following two years, looking at both cash and reserve projections.

The Board believes that current actions, focused on containing the unrestricted deficit for 2025–26 to within the £2.5m budget set by the Board, and meeting the challenge of a break-even or better unrestricted budget for 2026-27 (through a cost-saving programme), will provide a solid foundation for building a sustainable financial position for the future. The Board’s view is Scouts’ current reserves provide a significant level of resilience towards any possible financial risks that may materialise in the short to medium term.

Taking all the above into account, the Trustees have a reasonable expectation that the charity has the adequate resources to continue operating for the foreseeable future. Accordingly, they believe the ‘going concern’ basis remains the appropriate approach for preparing the financial statements.

The Scout Association Defined Benefit Pension Scheme

The most recent full triennial actuarial valuation of The Scout Association Defined Benefit Scheme was carried out as of 31 March 2022. The valuation resulted in a deficit of £2.5m and a funding level of 94% – an improvement from the 86% funding level at the previous March 2019 valuation. As agreed by the Board, £2.5m was paid in March 2023 to eliminate this deficit. Following this injection and as sanctioned by the

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Pension Fund Trustees, the scheme has further reduced its exposure to changes in future interest rates and equity markets. As such, the probability of Scouts’ facing prospective liabilities has significantly reduced. That said, the Board continues to monitor the scheme’s funding to make sure general reserves provide adequate cover and keep the potential for effecting an insurance buy-out of the scheme under review.

The accounting FRS102 valuation as of 31 March 2025 shows the fair value of the scheme assets exceeded the present value of future obligations by £2.6m (2023-24: £2.7m). This slight reduction is primarily due to the decline in asset values over the year, largely offset by the decrease in the fund’s liabilities, due to the increase in the discount rate assumption. This comparatively low net variation was as anticipated, given that the fund has taken steps to derisk its overall exposure to economic conditions and in particular interest rates.

The remuneration of the senior staff is reviewed annually by the People and Culture Committee (a subcommittee of the Board), considering market conditions, cost of living increases, and the financial position of the organisation. The salaries of the Executive Leadership Team are benchmarked to make sure they’re commensurate with the size of the roles. The Executive Leadership Team members are entitled to employer pension contributions and other benefits that are available to employees generally. In addition, enhanced medical insurance provision is provided for permanent members.

The Executive Leadership Team sets the salaries for all other employees. The remuneration benchmark is the mid-point of the range paid for similar roles, although a market rate supplement may also be paid where appropriate.

Remuneration policy

The Trustees consider that the Board of Trustees and the Executive Leadership Team (the Chief Executive and the Directors) comprise the key management personnel of the Charity.

All Trustees give their time freely, and no Trustee received remuneration in the year. The Chief Executive (who is also a Trustee and a full member of the Board) is paid for his executive duties only.

Details of Trustees’ expenses and senior staff remuneration are contained in notes 6 and 7 to the financial statements.

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Trustees’ responsibilities

Our Board of Trustees are responsible for preparing the Annual Report and overseeing our financial statements in accordance with the Charities Act 2011 (as amended in 2022) and United Kingdom Generally Accepted Accounting Practice (GAAP).

Trustees make sure our financial statements give a true and fair view of the status of both the group and the charity. They also monitor income generating activities and the application of Scouts’ resources throughout the year.

In reviewing the strategic plans and policies throughout this year, our Board of Trustees have complied with their legal duty to have due regard to Charity Commission guidance on public benefit while safeguarding the assets. Trustees believe these internal controls are adequate in providing reasonable assurance against material misstatement or loss.

In preparing these financial statements, Trustees must:

Craig Dewar-Willox

Interim Chair

Our Trustees are responsible for making sure adequate systems of control and accurate accounting records are maintained to safeguard The Scout Association’s assets. They provide reasonable assurance for the prevention and detection of fraud and other irregularities.

The financial statements for The Scout Association are published on the Scouts website (scouts.org.uk), in accordance with legislation governing the preparation and dissemination of financial statements in the United Kingdom (this may vary from legislation in other jurisdictions) and the maintenance and integrity of the Scouts website is the responsibility of our Trustees.

Our internal controls include:

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Independent Auditor’s Report to the Trustees of The Scout Association

Opinion

We have audited the financial statements of The Scout Association (‘the charity’) and its subsidiaries (the ‘group) for the year ended 31 March 2025 which comprise consolidated statement of financial activities, consolidated and parent charity balance sheets, consolidated and parent charity statement of cash flows and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the group in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have

fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustee’s use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity’s or the group’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The trustees are responsible for the other information contained within the annual report. The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 and the Charities Accounts (Scotland) Regulations 2006 require us to report to you if, in our opinion:

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financial statements from irregularities, whether due to fraud or error, and discussed these between our audit team. We then designed and performed audit procedures responsive to those risks, including obtaining audit evidence sufficient and appropriate to provide a basis for our opinion.

Responsibilities of Trustees

As explained more fully in the trustees’ responsibilities statement [set out on page 42], the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the group and the parent charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.

Auditor’s responsibilities for the audit of the financial statements

We have been appointed as auditor under section 151 of the Charities Act 2011, and section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and report in accordance with the Acts and relevant regulations made or having effect thereunder.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Details of the extent to which the audit was considered capable of detecting irregularities, including fraud and non-compliance with laws and regulations are set out below.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at: www.frc.org.uk/ auditorsresponsibilities. This description forms part of our auditor’s report.

Extent to which the audit was considered capable of detecting irregularities, including fraud Irregularities, including fraud, are instances of noncompliance with laws and regulations. We identified and assessed the risks of material misstatement of the

We obtained an understanding of the legal and regulatory frameworks within which the charity and group operates, focusing on those laws and regulations that have a direct effect on the determination of material amounts and disclosures in the financial statements. The laws and regulations we considered in this context were the Charities Act 2011 and The Charities and Trustee Investment (Scotland) Act 2005 together with the Charities SORP (FRS 102). We assessed the required compliance with these laws and regulations as part of our audit procedures on the related financial statement items.

In addition, we considered provisions of other laws and regulations that do not have a direct effect on the financial statements but compliance with which might be fundamental to the charity’s and the group’s ability to operate or to avoid a material penalty. We also considered the opportunities and incentives that may exist within the charity and the group for fraud. The laws and regulations we considered in this context for the UK operations were the laws and regulations we considered in this context for the UK operations were General Data Protection Regulation and health and safety legislation.

Auditing standards limit the required audit procedures to identify non-compliance with these laws and regulations to enquiry of the Trustees and other management and inspection of regulatory and legal correspondence, if any.

We identified the greatest risk of material impact on the financial statements from irregularities, including fraud, to be within the timing of recognition of legacy income, grant income, sponsorship and royalty income, insurance broking income, provisions, the assumptions applied in the define benefit pension scheme valuation and the override of controls by management. Our audit procedures to respond to these risks included enquiries of management and the Finance Committee about their own identification and assessment of the risks of irregularities, analytical procedures and sample testing of legacy income, grant income, sponsorship and royalty income, insurance broking income, sample testing on the posting of journals, reviewing accounting estimates for biases in particular the judgements and assumptions in respect of claims provisions and define benefit pension scheme valuation, sample testing of movements within provision and inquiry of legal advisors, reviewing regulatory correspondence with the Charity Commission and other regulators, and reading minutes of meetings of those charged with governance.

Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some

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material misstatements in the financial statements, even though we have properly planned and performed our audit in accordance with auditing standards. For example, the further removed non-compliance with laws and regulations (irregularities) is from the events and transactions reflected in the financial statements, the less likely the inherently limited procedures required by auditing standards would identify it. In addition, as with any audit, there remained a higher risk of nondetection of irregularities, as these may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal controls. We are not responsible for preventing non-compliance and cannot be expected to detect non-compliance with all laws and regulations.

Use of our report

This report is made solely to the charity’s trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008 and Regulation 10 of the Charities Accounts (Scotland) Regulations 2006. Our audit work has been undertaken so that we might state to the charity’s trustees those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.

Crowe U.K. LLP

Statutory Auditor St James House St James Square Cheltenham, GL50 3PR

Date: 07 August 2025

Crowe U.K. LLP is eligible for appointment as auditor of the charity by virtue of its eligibility for appointment as auditor of a company under section 1212 of the Companies Act 2006.

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My daughter Sophie has cerebral palsy and a rare respiratory disease. Since she joined, Sophie has thrived in Scouts. In the two years she’s been a Beaver, she’s played games and explored nature. She’s never made to feel like the odd one out and she’s finally found a space where she belongs. Nicola, Sophie’s mum

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Consolidated statement of financial activities

For the year ended 31 March 2025

For the year ended 31 March 2025
2025 2024
Restricted Restricted
and and
Unrestricted Endowment Total Unrestricted Endowment Total
Notes £’000 £’000 £’000 £’000 £’000 £’000
Income and endowments from:
Donations and legacies:
Membership subscriptions 15,466 - 15,466 14,301 - 14,301
Other voluntaryincome 5.a 1,333 8,059 9,392 1,299 4,583 5,882
16,799 8,059 24,858 15,600 4,583 20,183
Charitable activities:
Youth programme 1,761 - 1,761 1,148 - 1,148
Development of Scouting 1,964 - 1,964 1,305 - 1,305
Adult support and training 1,964 - 1,964 1,305 - 1,305
Support and services to the members 350 - 350 276 - 276
Jamboree - - - 14,146 - 14,146
5.b 6,039 - 6,039 18,180 - 18,180
Trading activities 5.c 12,889 - 12,889 13,244 - 13,244
Investment income 5.d 1,824 126 1,950 1,850 199 2,049
Proft on sale of Fixed Assets 1,199 - 1,199 - - -
Other income 4 1 5 52 25 77
Total income 38,754 8,186 46,940 48,926 4,807 53,733
Expenditure on:
Raising funds:
Donations and Legacies 222 4 226 261 26 287
Tradingactivities 6.a 8,731 - 8,731 9,407 - 9,407
8,953 4 8,957 9,668 26 9,694
Charitable activities:
Youth programme 7,066 19 7,085 5,856 41 5,897
Development of Scouting 7,820 1,758 9,578 6,588 1,349 7,937
Adult support and training 7,711 1,758 9,469 6,644 1,347 7,991
Support and services to the members 13,676 1,830 15,506 11,238 1,488 12,726
Jamboree - - - 15,958 - 15,958
6.b 36,273 5,365 41,638 46,284 4,225 50,509
Total expenditure 45,226 5,369 50,595 55,952 4,251 60,203
Netgains/(losses)on investments 212 9 221 1,378 118 1,496
Net income/(expenditure) for the year (6,260) 2,826 (3,434) (5,648) 674 (4,974)
Transfers between funds 211 (211) - 147 (147) -
Other recognised gains/(losses):
Gain on revaluation of heritage assets 301 - 301 - - -
Actuarial gains on defned beneft
pension scheme 7.a 14 - 14 823 - 823
Net movement in funds 8 (5,734) 2,615 (3,119) (4,678) 527 (4,151)
Reconciliation of funds: 18
Fund balances brought forward at 31
March 2024 75,910 6,576 82,486 80,588 6,049 86,637
Fund balances carried forward at 31
March 2025 70,176 9,191 79,367 75,910 6,576 82,486

The notes on pages 50 to 73 form part of these financial statements

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Balance sheet

As at 31 March 2025

As at 31 March 2025
Consolidated The Association
2025 2024 2025 2024
Notes £'000 £'000 £'000 £'000
Fixed assets
Intangible fixed assets 9 6,549 5,407 5,905 4,954
Heritage assets 10 4,240 3,939 4,240 3,939
Tangible fixed assets 11 21,545 21,086 21,372 20,948
Investment in subsidiary companies 12 - - 301 393
Fixed asset investments 13 35,495 32,844 35,495 32,844
67,829 63,276 67,313 63,078
Current assets
Stocks 14 2,552 1,943 273 394
Debtors 15 13,730 9,261 17,632 12,260
Cash & cash equivalents 7,105 17,602 2,460 12,914
23,387 28,806 20,365 25,568
Current liabilities
Creditors - amounts falling due within
oneyear 16 (7,194) (7,960) (4,531) (5,546)
Net current assets 16,193 20,846 15,834 20,022
Total assets less current liabilities 84,022 84,122 83,147 83,100
Provisions for liabilities 17 (7,293) (4,364) (7,293) (4,364)
Net assets excluding pension liability 76,729 79,758 75,854 78,736
Pension asset 7a 2,638 2,728 2,638 2,728
Net assets 79,367 82,486 78,492 81,464
The Association’s funds
Endowment funds 18 2,315 2,267 2,315 2,267
Restricted funds 18 6,876 4,309 6,876 4,309
Total restricted funds 9,191 6,576 9,191 6,576
General fund 18 35,137 42,145 35,137 42,145
Pension reserve 7a,18 2,638 2,728 2,638 2,728
Designated funds 18 31,526 30,015 31,526 30,015
Non charitable tradingfunds 12,18 875 1,022 - -
Total unrestricted funds 70,176 75,910 69,301 74,888
Total funds 79,367 82,486 78,492 81,464

Approved by the Board of Trustees on 7th August 2025 and authorised for release and signed on its behalf by:

Craig Dewar-Willox Interim Chair

Mike Ashley Treasurer

The notes on pages 50 to 73 form part of these financial statements

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Statement of cash flows

For the year ended 31 March 2025
Consolidated The Association
2025 2024 2025 2024
£,000 £'000 £,000 £'000
a. Cash fows
Net cash used by operating activities (see below) (7,457) (13,780) (7,938) (12,031)
Cash fows from investing activities:
Investment Income 1,950 2,049 2,001 2,093
Proceeds from the sale of property 1,775 - 1,775 -
Purchase of fxed assets (4,335) (5,273) (3,862) (4,988)
Realisation of fxed asset investments 12,389 15,540 12,389 15,540
Acquisition of fxed asset investments (14,819) (5,332) (14,819) (5,332)
Net cash (absorbed)/provided by
investing activities (3,040) 6,984 (2,516) 7,313
Change in cash and cash equivalents in the year (10,497) (6,796) (10,454) (4,718)
Cash and cash equivalents at 1 April 17,602 24,398 12,914 17,632
Cash and cash equivalents at 31 March 7,105 17,602 2,460 12,914
b. Reconciliation of net income/(expenditure) to cash fow from operating activities
Net income/(expenditure) for the reporting
period from the Statement of Financial Activities (3,434) (4,974) (3,286) (5,082)
Adjustments for:
Gains on investments (221) (1,498) (221) (1,498)
Investment Income (1,950) (2,049) (2,001) (2,093)
Funding of pension liabilities - (50) - (50)
FRS 102 Pension cost 104 153 104 153
(Proft)/loss on disposal of fxed assets (1,199) 1 (1,199) -
Depreciation 2,158 2,061 1,911 1,823
Impairment of subsidiaries - - 92 7
(Increase)/Decrease in stocks (609) 71 121 (245)
(Increase)/Decrease in debtors (4,469) 4,593 (5,373) 6,532
Decrease in current investments - 10,780 - 10,780
Decrease in creditors (766) (23,767) (1,015) (23,257)
Increase in provisions for liabilities 2,929 899 2,929 899
Net cash used operating activities (7,457) (13,780) (7,938) (12,031)
c. Analysis of cash and cash equivalents
Cash in hand 7,105 17,602 2,460 12,914
Total cash and cash equivalents 7,105 17,602 2,460 12,914

The notes on pages 50 to 73 form part of these financial statements

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Notes to the financial statements

1. Constitution

The Scout Association is incorporated by Royal Charter and is a registered charity whose purpose is to promote 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.

2. Scope of the financial statements

These financial statements cover the activities directly

controlled by The Scout Association. The activities of the Scout Councils of Northern Ireland, Scotland and Wales together with Scout Counties, Areas, Regions, Districts and Groups are not reflected in these financial statements. Those bodies are separate organisations that are affiliated to The Scout Association.

3. Accounting policies

The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:

a. Basis of preparation of consolidated financial statements

The financial statements have been prepared in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), and the Statement of Recommended Practice, Accounting and Reporting by Charities, applicable to charities preparing their accounts in accordance with FRS 102, known as the Charities SORP (FRS 102).

The Scout Association meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note.

The financial statements consolidate the financial statements of The Scout Association and its subsidiary companies.

b. Going concern

Having reviewed financial plans and cash flow forecasts, the Trustees have a reasonable expectation that the charity has adequate resources to continue operating for the foreseeable future. Accordingly, they believe that the going concern basis remains the appropriate basis on which to prepare the financial statements.

c. Recognition of income

Membership subscriptions

Membership subscriptions are payable in advance for a year to 31 March and are recognised in the year of membership benefit.

Legacies

Legacies are accounted for when the Association becomes entitled to them, where receipt is probable and where their value can be established with reasonable certainty. Where legacies include non-cash items these are included in income at the lower of probate value and market value at the date of receipt.

Grant income

The fair value of the government grants are accrued as per the terms of the funder agreement.

Charitable, retail and other trading income

Income from charitable activities, retail sales and other trading activities including sponsorship is accounted for when the Association is entitled to the income, the amount can be quantified with reasonable accuracy and the probability of receipt of the income is more likely than not.

Insurance commission income

Insurance commission is recognised at the date of inception of the policy. The amount recognised is the total commission due to the company less an overall provision for unearned commission.

Profit related commission is recognised when it can be reliably measured and is likely to be received.

Investment income

Dividends are accounted for on a receipts basis. Interest is accounted for on an accruals basis and includes all amounts earned up to the balance sheet date.

The financial year end of each of the subsidiary companies is 31 March. More information on these companies is in note 12.

The Balance Sheets and Profit and Loss accounts of the subsidiaries have been consolidated on a line by line basis as required by the Statement of Recommended Practice.

On acquisition of a business, all of the assets and liabilities that exist at the date of acquisition are recorded at their fair values reflecting their condition at that time. All changes to those assets and liabilities and the resulting surpluses that that arise after acquisition are charged to the post-acquisition Statement of Financial Activities.

The financial statements are prepared on the historical cost basis with the exception of investments, which are stated at fair value.

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Notes to the financial statements (continued)

d. Allocation of income and costs

Charitable activities

This comprises income from the provision of services supporting the objects of the Association through operations including National Activity Centres, and the Information Centre.

Charitable activities have been analysed under the following headings:

Where possible the income and costs relating to a department or cost centre are allocated in full to one of the above categories, but in practice many departments have an involvement in more than one activity. Major self-funding events, including the Jamboree, are not allocated with total income and costs for the event shown separately. The other major allocations are set out below.

Support
Adult and
support
services
Youth Development and to
programme of Scouting training members
World and
European
membership
fees 100%
Members
records and
awards 40% 60%
Membership
services 20% 20% 20% 40%
Safeguarding
children		 100%
Public
relations 100%
Insurance and
cost of claims 100%
Short Term
Investment
Service 100%
Regional
Development
Service
Other National
Activity
Centres
34%		 33%
33%		 33%
33%		 34%

Support costs

These are costs incurred directly in support of the objects of the Charity. The costs are attributed to the activities that they support. Where a department supports all the Charity’s activities the costs have been apportioned pro-rata to the staff resources directly engaged in that activity. The percentages that apply are:

Governance costs

These are the costs associated with the governance arrangements of the Charity which relate to compliance with legal and statutory requirements of the Charity as opposed to those costs associated with fundraising. They include audit fees and the costs of Trustees’ meetings.

e. Expenditure

All expenditure is accounted for on an accruals basis and is allocated as per note 3d Charitable activities.

Grants payable

Grants payable are included in the Statement of Financial Activities as expenditure in the period in which the award is made. Grants which have been approved by the Trustees and agreed with other organisations but which are unpaid at the year end are accrued. Grants where the beneficiary has not been informed or has to meet certain conditions before the grant is released are not accrued.

f. Intangible fixed assets

IT software is capitalised and written off over the term of the related contract, between 2 and 5 years.

Systems Development is capitalised and once the projects have completed they are written off over 5 years.

Impairment tests on the carrying value are undertaken at the end of the first full year after acquisition and in any other subsequent period if events or changes in circumstances indicate that the carrying value may not be recoverable. The cost of acquiring a brand licence is written off over the term of the related contract.

g. Heritage fixed assets

The Association maintains a heritage collection of around 250,000 items. Through an active and innovative programme of collecting, interpreting and engagement, the Heritage Collection helps create connections between members of The Scout Association, both past and present, and the wider community. The Heritage Collection is managed by the Headquarters’ Heritage Service. To ensure its ongoing representation of Scouting’s story the Heritage Service continues to collect both historical and contemporary material. New acquisitions are normally made by donation with occasional low cost purchases. New material is acquired in accordance with The Scout Association’s Collecting Policy.

Some 300 key items in the Association’s collection, particularly those relating to the Founder, are valued periodically since the nature of these items permits that to be sufficiently reliable. The last valuation was at 19 February 2025 (see note 10). Gains and losses on revaluation are recognised through ‘Other recognised gains’ in the Statement of Financial Activities. It is the intention of The Scout Association to preserve these items

51

Notes to the financial statements (continued)

indefinitely, therefore amortisation is not regarded as appropriate.

The Trustees consider that obtaining valuations for the remainder of the Collection would involve disproportionate cost due to the diverse nature of the material held and the lack of comparable market values. Such items are therefore not recognised on the Balance Sheet.

Expenditure that is in the Trustees’ view required to conserve or prevent further deterioration of individual items is recognised as expenditure when it is incurred.

h. Tangible fixed assets

Tangible assets are stated at cost. Where land and buildings are acquired together it is assumed that the buildings represent 50% of the initial cost. Depreciation is calculated to write off the cost of assets by equal annual amounts over their expected useful lives. Assets costing less than £5,000 are not capitalised. No depreciation is provided on freehold land.

Depreciation rates used are:

Gains or losses on the disposal of fixed assets are reflected in net income/expenditure for the year shown in the Statement of Financial Activities.

Impairment reviews on fixed assets are carried out each year and any asset with a carrying value materially higher than its recoverable or useful value is written down accordingly.

i. Fixed asset investments

The Scout Association holds investments both in order to generate income for the support of charitable objectives and to provide assets to meet the need of reserves, identified in the reserves policy. Investments are stated at current market value on the balance sheet date unless there’s evidence of a different fair value.

price method and consists of the original cost of goods without any addition for overheads.

l. Provisions

A provision is recognised in the balance sheet when the Association has an obligation as a result of a past event and it is probable that an outflow of economic benefits that can be reliably measured will be required to settle that obligation.

m. VAT

The Association is partially exempt for VAT purposes and is not able to reclaim all the VAT it pays. All Irrecoverable VAT is expensed as it is currently not allocated to the related expenses or assets.

n. Leases

All leases are operating leases and the rentals expensed as they are paid.

p. Pension costs

Contributions payable to The Scout Association Defined Benefit Pension Scheme are charged to the Statement of Financial Activities so as to spread the cost of pensions over the working lives of employees in the scheme. The pension charge is calculated on the basis of actuarial advice.

The pension scheme liabilities are measured using a projected unit method and discounted at an AA sterling corporate bond rate. Any excess of liabilities over the value of the pension scheme assets which are measured at fair value is recognised in full. Any surplus of pension scheme assets over liabilities is recognised as an asset to the extent that the Association is able to recover the surplus either through reduced contributions in the future or refunds from the plan.

Administration costs, the current service cost and net return on the scheme’s assets and liabilities for the year is allocated across the resources expended categories in the Statement of Financial Activities. The actuarial gain or loss on the scheme for the year is included in the Other recognised gains/(losses) section of the Statement of Financial Activities.

Contributions towards Defined Contribution schemes are charged to the Statement of Financial Activities as they are incurred.

p. Financial assets

Gains or losses arising during the year are disclosed in the Statement of Financial Activities and in note 13.

j. Cash and cash equivalents

Cash and cash equivalents are held to meet short-term cash commitments as they fall due. Cash equivalents are fixed deposit accounts that are readily convertible to cash in that they have a short maturity of three months or less as at the balance sheet date.

k. Stocks

Stocks are valued at the lower of cost and estimated net realisable value. Cost is calculated using the current purchase

Financial assets, other than investments and derivatives, are initially measured at transaction price (including transaction costs) and subsequently held at cost, less any impairment.

q. Financial liabilities

Financial liabilities are classified according to the substance of the financial instrument’s contractual obligations, rather than the financial instrument’s legal form. Financial liabilities, excluding derivatives, are initially measured at transaction price (including transaction costs) and subsequently held at amortised cost..

52

Notes to the financial statements (continued)

r. Judgements in applying accounting policies and key sources of estimation uncertainty

In preparing these financial statements, the Trustees have made the following judgements:

4. Nature of funds

All funds are identified as falling into one of three categories.

Endowment funds

Endowment funds are those received to be held as capital on a total returns basis with only the income available to be spent. Subsequent gains or losses on the disposal of the underlying assets of the fund become part of the capital.

Restricted funds

Restricted funds are those received which have been earmarked for a special purpose by the donor or the terms of an appeal.

Unrestricted funds

Unrestricted funds are those received, which are not subject to any special restriction. They are divided between general funds and designated funds. Designated funds comprise amounts set aside by the Trustees to be used for particular purposes.

53

Notes to the financial statements (continued)

5. Income and endowments

a. Other voluntary income

2025 2024
Restricted Restricted
and and
Unrestricted Endowment Total Unrestricted Endowment Total
£’000 £’000 £’000 £’000 £’000 £’000
Legacies 411 232 643 577 926 1,503
Grants 19 3,876 3,895 223 3,412 3,635
Otherdonations 903 3,951 **4,854 ** 499 245 744
Total 1,333 8,059 9,392 1,299 4,583 5,882

Included in grants above is the DCMS Uniformed Youth Fund grant of £2.8m (2024: £2.7m) and Generation Green grants of £0.7m (2024: £nil).

Included in other donations is the Omaze donation of £3.5m (2024: £nil) and the Postcode Children Trust donation of £0.5m (2024: £nil).

b. Charitable activities

This income is derived mainly from major events like the Jamboree and National Activity Centres where most of the activities are not undertaken with the principal intention of generating a surplus. The Association’s charitable activities are financed by membership subscriptions and fundraising. There was no restricted or endowment charitable activities income.

2025 2024
Unrestricted Unrestricted
£’000 £’000
National events 760 567
National Centres 4,763 2,990
Jamboree - 14,146
Other income 516 477
Total 6,039 18,180

c. Trading activities

2025 2024
Unrestricted Unrestricted
£’000 £’000
Retail sales 8,890 9,556
Insurance commission income 2,727 2,590
Sponsorship, promotions androyalties 1,272 1,098
Total 12,889 13,244

There is no income for trading activites under restricted and endowment funds. Retail sales is comprises sales from Scout Shops Limited, World Scout Shop Limited and Scout Products Limited.

d. Investment income

d. Investment income
2025 2024
Restricted Restricted
and and
Unrestricted Endowment Total Unrestricted Endowment Total
£’000 £’000 £’000 £’000 £’000 £’000
Fixed asset investments 1,126 126 1,252 1,023 110 1,133
Short Term Investment Service - - - - 89 89
Interest on bank and fxed deposit 611 - 611 775 - 775
accounts
Other deposit interest 34 - 34 29 - 29
Rental income 53 - 53 23 - 23
Total 1,824 126 1,950 1,850 199 2,049

54

Notes to the financial statements (continued)

6. Expenditure

a. Trading activities

2025 2024
Restricted Restricted
and and
Unrestricted Endowment Total Unrestricted Endowment Total
£’000 £’000 £’000 £’000 £’000 £’000
Retail operating costs 6,551 - 6,551 7,330 - 7,330
Insurance brokerage costs 1,856 - 1,856 1,831 - 1,831
Hostel and conference expenditure - - - 12 - 12
Sponsorship, promotions and
royalties 324 - 324 234 - 234
Total 8,731 - 8,731 9,407 - 9,407

Expenditure on trading activities includes support costs of £0.76m (2024: £0.68m). The basis for the allocation of support costs is explained in note 6.c.

b. Costs of charitable activities

b. Costs of charitable activities
2025
Grant Support
Direct funding costs Total
Notes £’000 £’000 £’000 £’000
Youth programme 4,161 369 2,555 7,085
Development of Scouting 5,504 369 3,705 9,578
Adult support and training 5,779 369 3,321 9,469
Support and services tomembers 12,710 369 2,427 15,506
Total 28,154 1,476 12,008 41,638
2024
Grant Support
Direct funding costs Total
£’000 £’000 £’000 £’000
Youth programme 3,308 321 2,268 5,897
Development of Scouting 4,326 321 3,290 7,937
Adult support and training 4,721 321 2,949 7,991
Support and services to members 10,250 321 2,155 12,726
Jamboree 15,958 - - 15,958
Total 38,563 1,284 10,662 50,509

Charitable activities have been analysed into four categories as explained in note 3.d. Costs are allocated using the principles explained in that note.

Youth programme includes the various educational activities in which members participate. Development activities are those which are focused on growing our movement. Adult support and training includes those activities which assist leaders and other adults involved in Scouts. Support and services to the movement includes those activities that help ensure the safety and safeguarding of members, which underpin the activities of Scout Groups.

55

Notes to the financial statements (continued)

6. Expenditure continued

a. Analysis of grants to local Scouting

a. Analysis of grants to local Scouting
2025 2024
£’000 £’000
Generation Green 180 -
Underrepresented Communities 158 46
Early Years Project 90 111
DCMS 690 609
International Fund 24 20
Benevolent Fund 25 15
Admiralty Fund and Trinity House Fund (Sea Scouts) 65 334
Ash legacy 111 -
Legacies paid to groups 45 1
Individual giving 53 26
Other 35 122
Total 1,476 1,284

Grants from restricted and designated funds administered by the Association are paid, in accordance with the terms governing those funds, to a large number of Scout Groups, Districts, Areas and Counties.

b. Support costs allocation

2025 2024
£’000 £’000
Fixed asset depreciation 2,158 2,061
Irrecoverable VAT 931 965
Offce accommodation and services 1,280 1,202
Central management 908 926
Human resources, legal and company secretarial 1,547 1,528
Finance and accounting 1,065 902
Information technology and business solutions 4,215 3,171
Movement in pension scheme defcit recognised in resources expended 104 153
Governance 565 433
Total 12,773 11,341
Allocated to:
Costs of charitable activities 12,008 10,662
Expenditure on trading activities 765 679
Total 12,773 11,341

Support costs comprise that expenditure which facilitates fundraising and charitable activity but which is not directly incurred in the conduct of those activities. The support costs itemised above have been apportioned to fundraising and charitable activities pro rata to the employment costs of staff directly engaged on the relevant activities. The percentage allocations are disclosed in note 3.d.

c. Expenditure includes:

2025 2024
£’000 £’000
Auditor’s remuneration
Audit fees 100 100
Taxation compliance and grant income certifcates - 12
Trustees’ expenses 15 15

During the year 22 Trustees (2024: 18 Trustees) were reimbursed £18,688 (2024: £15,417) for expenses, such as travel and subsistence, incurred in their attending meetings and in the carrying out of their duties.

56

Notes to the financial statements (continued)

7. Staff costs

7. Staff costs
2025 2024
£’000 £’000
Wages and salaries 20,816 19,028
Social security costs 2,367 2,151
Defned contribution pension costs 1,418 1,268
Termination costs 430 128
25,031 22,575
The average number of employees during the year was: Headcount
Full time equivalent
2025
2024
2025
2024
Activity
The Scout Association
Scout Shops Limited/World Scout Shop Limited
Scout Services Limited
Unity (Scout Insurance Services Limited)		 425
392
401
375
58
59
56
58
6
6
6
6
27
28
26
27
Total 516
485
489
466

Increases across various areas, mainly supporting digital transformation including Volunteer Experience, the Skills for Life programme and new safety roles.

The number of employees whose total emoluments for the year exceeded £60,000 were as follows:

2025 2024
£60,001 to £70,000 28 20
£70,001 to £80,000 14 5
£80,001 to £90,000 7 7
£90,001 to £100,000 3 3
£100,001 to £110,000 2 1
£110,001 to £120,000 2 4
£120,001 to £130,000 3 2
£130,001 to £140,000 - 1
£140,001 to £150,000 1 1

The Chief Executive Officer role, is also a Trustee, for which they are not paid. They receive salary and benefits for their service as Chief Executive Officer. Matthew Hyde, OBE left in September and received salary and benefits of £79,910 (2024: £146,610) and Aidan Jones, OBE joined in October and received salary and benefits of £69,007 (2024: £nil).

Pension contributions for the Chief Executive Officer role consisted of £7,912 (2024: £14,490) for Matthew Hyde and £7,012 (2024: £nil) for Aidan Jones. No other Trustee received remuneration for services to the Association.

The key management personnel of the parent charity and its subsidiaries comprise the Trustees, the Chief Executive Officer, Executive Director of Commercial Services, Executive Director of Communications and Fundraising, Executive Director of Operations, Executive Director of Finance & Resources, Executive Director of Strategy and Transformation, Managing Director of Unity and General Manager of Scout Shops and World Scout Shop.

The total employer cost of the key management personnel of the Scout Association and its subsidiaries was £1,133,389 (2024: £1,203,214).

57

Notes to the financial statements (continued)

7a. Staff costs

Pension schemes

Pension provision for current staff is provided through a defined contribution arrangement.

The Association previously provided defined benefit pensions through the Scout Association Defined Benefit Pension Scheme (“the Scheme”). The Scheme was closed to future accrual with effect from 1 July 2022. It has 87 deferred members and 156 members in receipt of a current pension. The Scheme provides benefits, on retirement, on leaving service or on death, based on final salary and length of service.

The Scheme is subject to the Statutory Funding Objective under the Pensions Act 2004 and a valuation of the Scheme is carried out at least once every three years. As part of the process, the Association must agree with the Trustees of the Scheme the contributions to be paid in order to address any shortfall against the Statutory Funding Objective and the contributions to be paid in respect of the accrual of the future benefits.

The last triennial actuarial valuation of the scheme was carried out as at 31 March 2022 and showed a deficit of £2.5 million. In March 2023 the Association paid £2.5 million to eliminate this deficit as agreed with the Trustees. This was in addition to payments of £50k made in April 2023, and £1.1 million in respect of the previous deficit reduction plan and to cover administration expenses.

FRS102 valuation

These financial statements have been prepared in line with the requirements of FRS 102. The FRS 102 valuation is only in respect of the defined benefit Scheme. The principal FRS 102 actuarial assumptions, determined by financial markets and demographic conditions, are shown below. Pension payments increase at different rates for different accrual periods. A later table shows the sensitivity of the liability to these assumptions.

The fair value of the scheme assets exceeded the present value of future obligations at 31 March 2025 by £2.7 million.

Principal actuarial assumptions

Principal actuarial assumptions
31 March 2025 31 March 2024
% %
Discount rate 5.65 4.75
Infation - RPI 3.15 3.20
Infation - CPI 2.55 2.50
Salary increases 2.65 2.60
Pension increase (RPI max 5.0%) 3.10 3.15
Pension increase (RPI max 2.5%) 2.30 2.30
Amount of tax-free cash taken at retirement 20% 20%
Mortality
S3PA tables 95% 95%
CMI projections (year) 2023 2022
Long-term trend rate for pensioners 1.25% 1.25%
Long-term trend rate for non-pensioners 1.50% 1.50%
2020 and 2021 weight parameters 0% 0%
2022 weight parameters 25%
2022 and 2023 weight parameters 15%

58

Notes to the financial statements (continued)

7a. Staff costs continued

Balance sheet position

Balance sheet position
31 March 2025 31 March 2024
% £’000 % £’000
Equities 0% - 13% 4,122
Diversifed growth assets 11% 3,228 23% 7,735
Liability Driven Investments 30% 8,868 26% 8,671
Corporate bonds 51% 15,115 25% 8,151
Cash 8% 2,476 14% 4,508
Fair value of assets 100% 29,687 100% 33,187
Present value of funded obligations (27,049) (30,459)
Net defned beneft asset 2,638 2,728
Amounts recognised in the Statement of Financial Activities
2025 2024
£’000 £’000
Administration costs (228) (242)
Interest on liabilities (1,407) (1,457)
Interest on assets 1,531 1,546
Total expenditure for the year (104) (153)
Remeasurement gains/(losses)
(Loss)/Gain on assets in excess of interest (3,087) 105
Experience Gain/(Loss) on liabilities 62 (412)
Gain from changes to demographic assumptions 92 912
Gain from changes to fnancial assumptions 2,947 218
Total actuarial gains 14 823

Reconciliation of the fair value of assets and liabilities

31 March 2025 31 March 2024
£’000 £’000
Fair value of assets at the start of the year 33,187 34,238
Interest on assets 1,531 1,546
Administration costs (228) (242)
Contributions by TSA - 50
Benefts paid (1,716) (2,510)
Return on assets less interest (3,087) 105
Fair value of assets at the end of the year 29,687 33,187
Actual (loss)/return on assets 1,556 1,651

59

Notes to the financial statements (continued)

7a. Staff costs continued

31 March 2025 31 March 2024
£’000 £’000
Value of liabilities at the start of the year (30,459) (32,230)
Interest cost (1,407) (1,457)
Benefts paid 1,716 2,510
Experience gain/(loss) on liabilities 62 (412)
Changes to demographic assumptions 92 912
Changes to fnancial assumptions 2,947 218
Value of liabilities at the end of the year (27,049) (30,459)
Sensitivity of the value placed on the liabilities
Adjustments to assumptions Approximate effect on the liabilities
£’000
Discount rate Plus 0.10% p.a. (298)
Minus 0.10% p.a. 303
Infation Plus 0.10% p.a. 125
Minus 0.10% p.a. (124)
Salary increase Plus 0.50% p.a. 65
Minus 0.50% p.a. (63)
Mortality Long-term rate of improvement 0.25% (139)
Long-term trend rate 1.25% for all members (74)
Commutation Members take 25% of their pension in cash 84

60

Notes to the financial statements (continued)

8. Net movement in funds

The net movement in funds arises as follows:

2025 2024
£’000 £’000
The Scout Association (2,972) (4,258)
Subsidiaries (147) 107
Total (3,119) (4,151)

9. Intangible fixed assets

Consolidated IT Brand Systems
Software Licenses Goodwill Development Total
£’000 £’000 £’000
Cost
At 1 April 2024 905 84 119 13,917 15,025
Additions 368 - - 1,746 2,114
Disposals - - - (122) (122)
At 31 March 2025 1,273 84 119 15,541 17,017
Depreciation
At 1 April 2024 533 84 119 8,882 9,618
Charge for theyear 154 - - 696 850
At 31 March 2025 687 84 119 9,578 10,468
Net book values
At 31 March 2025 586 - - 5,963 6,549
At 31 March 2024 372 - - 5,035 5,407
The Association Volunteer Other
Experience TSA Systems
Programme Website Development Total
Cost £'000 £'000 £'000 £'000
At 1 April 2024 3,844 423 9,172 13,439
Additions 1,522 142 77 1,741
Disposals - - (122) (122)
At 31 March 2025 5,366 565 9,127 15,058
Depreciation
At 1 April 2024 - - 8,485 8,485
Charge for theyear 355 - 313 668
At 31 March 2025 355 - 8,798 9,153
Net book values
At 31 March 2025 5,011 565 329 5,905
At 31 March 2024 3,844 423 687 4,954

The Volunteer Experience Programme will deliver transformation to our volunteers, enabling volunteers to do their role more easily, to undertake the learning they need to do for their role, as well as enabling us to attract and recruit more volunteers. As part of this, we are creating new digital tools to enable this work - this includes tools to help with membership tasks, learning, and recruitment.

61

Notes to the financial statements (continued)

10. Heritage assets

(a) Consolidated and the Association Unrestricted Funds value

£’000
At 1 April 2024 3,939
Revaluations 301
At 31 March 2025 4,240

A valuation of items (see note 3g.) was undertaken as at 31 March 2025 by Patrick Bowen BA (Hons) Lond., MRICS which resulted in a valuation increase of £301k from the previous valuation undertaken in 2023.

(b) Five year financial summary of heritage asset transactions

There have been no purchases, donations or disposals in the last five years.

(c) Further information on heritage assets

The Heritage Service, supported by a small team of volunteers, is working to catalogue the Collection in line with The Heritage Collections Trust SPECTRUM standard and the national standard for archive cataloguing, this activity is an ongoing priority. Currently 16.8% of the Collection by number, including all those items held at valuation, is catalogued to these standards. An additional 1.8% is listed at inventory level. An average of 1,500 new items are accepted into the collection each year representing historic and contemporary Scouting.

A small number of Collection items is displayed within the buildings and grounds of Gilwell Park but most of the Collection is held in storage. Included in the development plans for Gilwell Park is a new facility which would increase public access to the Collection, through a permanent display and a series of temporary exhibitions, as well as providing more appropriate storage for the Collection, ensuring its long term preservation. Currently access to the Collection is provided through the enquiries service, research appointments, the Gilwell Park Heritage Trail, the Scout Heritage website and exhibitions and activities organised with partner organisations. The Heritage Service continues to reach out to new audiences through activities including participation in the national Heritage Open Days scheme and programmes, including the UK Dementia Friendly Heritage Network.

The Association maintains the heritage collection in a good condition, and no items currently require substantial conservation expenditure. The nature of some of the assets, such as early cine- film, means they will deteriorate over time and should be considered a priority for preservation by digitisation and specialist storage. The Heritage Service actively seeks external funding to support the delivery of its conservation work.

The Association will occasionally approve the disposal of elements of the Collection, this process is carried out in accordance with the Code of Ethics and industry best practice as dictated by the Arts Council England Accreditation Standard. Disposal will be judged against the Association’s Collecting Policy. Disposal will be carried out in line with the Disposal Policy and follow the Disposal Procedure. Disposal of accessioned material only takes place with the approval of the Trustees or their designated representative. Disposal of non-accessioned items takes place with the approval of the Executive Director of Commercial Services. In accordance with best practice the Heritage Service will always try to keep the item in the public domain by gifting it free of charge to other relevant museum collections or archives. If an appropriate museum or archive cannot be found the item may be considered for sale, any proceeds from such a sale would be restricted to the care and preservation of the Collection.

62

Notes to the financial statements (continued)

11. Tangible fixed assets

Consolidated Furniture,
Freehold Leasehold Fittings and
Property Property Equipment Total
Cost £'000 £'000 £'000 £'000
At 1 April 2024 28,853 958 9,732 39,543
Additions 872 - 1,349 2,221
Disposals (824) - (552) (1,376)
At 31 March 2025 28,901 958 10,529 40,388
Depreciation
At 1 April 2024 9,377 930 8,150 18,457
Charge for the year 942 2 364 1,308
Eliminated on disposals (374) - (548) (922)
At 31 March 2025 9,945 932 7,966 18,843
Net book values
At 31 March 2025 18,956 26 2,563 21,545
At 31 March 2024 19,476 28 1,582 21,086
The Association Furniture,
Freehold Leasehold Fittings and
Property Property Equipment Total
Cost £'000 £'000 £'000 £’000
At 1 April 2024 28,853 958 7,954 37,765
Additions 872 - 1,249 2,121
Disposals (824) - (552) (1,376)
At 31 March 2025 28,901 958 8,651 38,510
Depreciation
At 1 April 2024 9,377 930 6,510 16,817
Charge for the year 942 2 299 1,243
Eliminated on disposals (374) - (548) (922)
At 31 March 2025 9,945 932 6,261 17,138
Net book values
At 31 March 2025 18,956 26 2,389 21,372
At 31 March 2024 19,476 28 1,444 20,948

63

Notes to the financial statements (continued)

12. Investment in subsidiary companies

Net book value of shares £’000
Balance at 1 April 2024 393
Impairment of World Scout Shop Limited (92)
Balance at 31 March 2025 301

At 31st March 2025, the Association owns 100 per cent of the following unlisted companies:

Country of incorporation Company number Issued share capital
Scout Shops Limited England & Wales 01101498 £200,000
Scout Insurance Services Limited England & Wales 05038294 £100,000
Scout Services Limited England & Wales 01920846 £100
World Scout Shop Limited England & Wales 07767748 £579
Unity Insurance Services Limited (dormant) England & Wales 06093321 £1
Scout Products Limited England & Wales 13214240 £100

The Boards of Directors of Scout Shops Limited, World Scout Shop Limited, Scout Services Limited and Scout Insurance Services Limited have each covenanted their respective company’s taxable profits to the Association. World Scout Shop Limited ceased trading on 31 March 2024.

The principal activities of each subsidiary is as follows:

Scout Shops Limited Sale and distribution of merchandise Scout Insurance Services Limited Insurance broker Scout Services Limited Sponsorship and marketing services for The Scout Association and other commercial activities World Scout Shop Limited Sale and distribution of World Scout Organisation branded merchandise Scout Products Limited Procurement and supply of Scout Shops products for The Scout Association

64

Notes to the financial statements (continued)

12. Investment in subsidiary companies continued

Investment in Subsidiaries

The summarised profit and loss accounts and balance sheet totals for the active trading subsidiary companies are shown below:

2025 2024
Scout
Scout World Scout Insurance Scout
Shops Scout Shop Services Services Products
Limited Limited Limited Limited Limited Total Total
£’000 £’000 £’000 £’000 £’000 £’000 £’000
Trading income 8,991 - 1,265 2,727 176 13,159 14,109
Cost of sales (3,771) - (319) - (150) (4,240) (5,255)
Gross proft 5,220 - 946 2,727 26 8,919 8,854
Other income 163 (4) - 19 - 178 206
Other costs and expenses (2,851) (88) (5) (1,856) (36) (4,836) (4,715)
Surplus/(defcit) before taxation 2,532 (92) 941 890 (10) 4,261 4,345
Taxation - - - - - - -
Donation to the Association (2,644) - (941) (915) - (4,500) (4,245)
Net surplus/(defcit) (112) (92) - (25) (10) (239) 100
Net gain/(loss) on investments - - - - - - -
Retained surplus/(defcit) (112) (92) - (25) (10) (239) 100
Surplus distributed on liquidation - - - - - - -
Consolidation adjustments - - - - - - -
Net movement in funds (112) (92) - (25) (10) (239) 100
Shareholders’ funds
Share capital 200 100 - 100 - 400 400
Reserves 797 (99) - 95 (17) 776 1,015
Fund balances as at 31 March 2025 997 1 - 195 (17) 1,176 1,415

The reserves balance and net movement in funds are different to the amounts shown for subsidiaries in notes 8 and 18 due to the impairment in TSA of the investment in World Scout Shop Limited.

65

Notes to the financial statements (continued)

13. Fixed asset investments

13. Fixed asset investments
Consolidated The Association
2025 2024 2025 2024
£’000 £’000 £’000 £’000
Market value at 1 April 2024 32,844 26,024 32,844 26,024
Acquisitions at cost 14,819 5,332 14,819 5,332
Disposal proceeds (12,389) (27) (12,389) (27)
Net gainon revaluation 221 1,515 221 1,515
Market value at 31 March 2025 35,495 32,844 35,495 32,844
Historical cost at 31 March 2025 35,738 32,453 35,738 32,453

The investments comprise of two multi-asset Charity Authorised Investments Funds (CAIFs) and a money market fund, managed by Cazenove Capital and Sarasin & Partners LLP. The CAIFs have a combined value of £24.7m (2024: £24.4m), and the money market fund totalled £10.8m (2024: £8.4m).

The investments are open-ended funds for which prices are quoted daily by the investment managers and as such are classified as tier 1 in the fair value hierarchy. The multi-asset funds are subject to market risk, therefore, their value changes as the market prices change. The Association holds such investments in support of its reserves policy.

In relation to the movements for the year, £12.4m of the acquisitions and disposal proceeds relate to switching the Cazenove Capital fund to their Charity Sustainable Multi-asset Fund. The balance related to the additions and subsequent withdrawals from the money market funds was utilised to meet the annual cash requirements. All of the net gain on revaluation relates to the multi-asset funds.

The Association paid £27,429 investment management fees and commission charges during the year (2024: 44,032). £29,565 was received in rebates from our investment managers (2024: £nil).

14. Stocks

Consolidated The Association
2025 2024 2025 2024
£’000 £’000 £’000 £’000
Goods for resale 2,552 1,943 273 394

66

Notes to the financial statements (continued)

15. Debtors

15. Debtors
Consolidated The Association
2025 2024 2025 2024
£’000 £’000 £’000 £’000
Trade debtors 1,526 2,599 419 1,525
Amounts owed by subsidiaries - - 5,889 4,794
Prepayments and accrued income 6,089 2,753 5,582 2,247
Otherdebtors **5,894 ** 3,665 5,521 3,450
Debtors due within one year 13,509 9,017 17,411 12,016
Debtors due in more than one year:
Otherdebtors 221 244 221 244
13,730 9,261 17,632 12,260
Other debtors includes amounts receivable from insurers of £4.5m (2024: £3.3m), see note 16 and 17, and secured, interest
bearing loans made to Scout Groups. The loans are repayable as shown below.
Consolidated and The Association
2025 2024
£’000 £’000
Within one year 50 50
Between 2027and2032 221 244
271 294

16. Creditors

Consolidated The Association
2025 2024 2025 2024
£’000 £’000 £’000 £’000
Amounts falling due within one year
Trade creditors 3,159 2,644 671 1,052
Othercreditors 4,035 5,316 3,860 4,494
7,194 7,960 4,531 5,546

Other creditors includes £nil (2024: £845k) of legal fees which will be reimbursed by insurers (see note 15).

67

Notes to the financial statements (continued)

17. Provisions for liabilities and contingent liabilities

Consolidated and The Association Claims
provision
£’000
Movements for the year to 31 March 2025
Balance at 1 April 2024 4,364
Provision utilised (1,909)
Provision released (1,432)
Additional provision 6,270
Balance at 31 March 2025 7,293
Movements for the year to 31 March 2024
Balance at 1 April 2023 3,465
Provision utilised (1,190)
Provision released (3,450)
Additional provision 5,539
Balance at 31 March 2024 4,364

The Association puts young people first and their safeguarding and safety is paramount, but with the nature of our work there are claims made against the Association. Taking account of legal advice, provision is made on a best estimates basis for those claims of which the Association is aware and for which it is assessed it is probable that the Association will be liable and to the extent that they can be reliably measured. Such claims are covered in part by commercial insurance policies. The amount receivable from insurers of £4.5m (2024: £3.3m) to the extent that a liability has been recognised has been included in debtors (see note 15).

In addition it is the Association’s experience that incidents and/or claims may still be notified to the Association for events which occurred prior to 31 March 2025. In some cases, particularly regarding safeguarding or abuse claims, these may be made many years after the original event. Since the nature of any such incident or claim is not yet known, it is not possible for the Association to determine whether it is probable that the Association will be held liable or to estimate the amount of any consequential outflow of economic benefits. Therefore there exists an unquantifiable contingent liability in respect of such incidents and/or claims. Taking into account such insurance cover as is available, the Association is satisfied that any such claims that might arise would not present a significant financial risk to the Association.

The Association has been notified of regulatory investigations in relation to health and safety matters. At present these matters are not sufficiently advanced to make an assessment of any potential liabilities that could arise from the outcome of these investigations.

68

Notes to the financial statements (continued)

18. Fund Balances

a. Reconciliation of movement in funds

Balance Balance
1 April Gains and 31 March
2024 Income Expenditure Transfers losses 2025
£’000 £’000 £’000 £’000 £’000 £’000
Group and charity
Endowment funds
1914 Endowment Fund 1,070 43 - (43) 4 1,074
King George VI Leadership Fund 833 32 - - 3 868
All other funds 364 10 - (3) 2 373
2,267 85 - (46) 9 2,315
Restricted funds
International Fund 140 6 (24) 1 - 123
Benevolent Fund 41 2 - 2 - 45
Benevolent Fund - Squirrels in the Nations 52 - (25) 1 - 28
Cornwell Memorial 206 8 (2) - - 212
Gilwell Development 5 15 (3) (15) - 2
Pears Foundation Big Lottery Fund 59 - - - - 59
Financial Capabilities (HSBC UK) 74 89 (54) - - 109
Nominet - Digital Skills Framework 42 - (30) - - 12
Training and Permits Fund 30 25 (13) - - 42
Outdoor Adventure Fund 20 25 (13) - - 32
Local Development Funds 340 276 (376) 452 - 692
Omaze - 3,500 - - - 3,500
DCMS (11) 2,841 (2,830) - - -
Welcome Centre 921 2 - (226) - 697
Individual Giving 2,220 445 (998) (874) - 793
All other funds 170 867 (1,001) 494 - 530
4,309 8,101 (5,369) (165) - 6,876
Designated funds
Fixed assets 29,881 - - 1,636 - 31,517
Inclusion and Solidarity Fund - - - 7 - 7
Gilwell Park buildings 132 - - (130) - 2
Hardship Fund 2 - - (2) - -
30,015 - - 1,511 - 31,526
Unrestricted funds
General funds 42,145 30,429 (36,650) (1,300) 513 35,137
Pension reserve 2,728 - (104) - 14 2,638
44,873 30,429 (36,754) (1,300) 527 37,775
Total charity funds 81,464 38,615 (42,123) - 536 78,492
Group
Non-charitable trading funds
Trading subsidiaries 1,022 8,325 (8,472) - - 875
1,022 8,325 (8,472) - - 875
Total group funds 82,486 46,940 (50,595) - 536 79,367

69

Notes to the financial statements (continued)

18. Fund Balances continued

a. Reconciliation of movement in funds for 2023/24

Balance Balance
1 April Gains and 31 March
2023 Income Expenditure Transfers losses 2024
£’000 £’000 £’000 £’000 £’000 £’000
Group and charity
Endowment funds
1914 Endowment Fund 1,013 44 - (44) 57 1,070
King George VI Leadership Fund 758 33 - - 42 833
All other funds 334 16 - (5) 19 364
2,105 93 - (49) 118 2,267
Restricted funds
International Fund 154 6 (20) - - 140
Benevolent Fund 39 2 - - - 41
Benevolent Fund - Squirrels in the Nations 67 - (15) - - 52
Cornwell Memorial 199 8 (1) - - 206
Gilwell Development 97 9 (2) (99) - 5
Pears Foundation Big Lottery Fund 59 - - - - 59
Financial Capabilities (HSBC UK) 100 85 (50) (61) - 74
DfE Diamond Fund 6 (6) - - - -
Pears Volunteer Onboarding 35 - (32) (3) - -
Nominet - Digital Skills Framework 66 - (24) - - 42
Kickstarter (DWP) Project 2 - - (2) - -
Training and Permits Fund - 30 - - - 30
Outdoor Adventure Fund - 20 - - - 20
Local Development Funds 676 263 (561) (38) - 340
DCMS - 2,681 (2,692) - - (11)
Welcome Centre 718 195 - 8 - 921
Individual Giving 1,565 925 (262) (8) - 2,220
All other funds 161 496 (592) 105 - 170
3,944 4,714 (4,251) (98) - 4,309
Designated funds
Fixed assets 26,677 - - 3,204 - 29,881
Inclusion and Solidarity Fund 1,021 - - (1,021) - -
Gilwell Park buildings 149 - (17) - - 132
Hardship Fund 6 - (4) - - 2
27,853 - (21) 2,183 - 30,015
Unrestricted funds
General funds 49,812 40,014 (47,023) (2,036) 1,378 42,145
Pension reserve 2,008 - (103) - 823 2,728
51,820 40,014 (47,126) (2,036) 2,201 44,873
Total charity funds 85,722 44,821 (51,398) (0) 2,319 81,464
Group
Non-charitable trading funds
Trading subsidiaries 915 8,912 (8,805) - - 1,022
915 8,912 (8,805) - - 1,022
Total group funds 86,637 53,733 (60,203) (0) 2,319 82,486

70

Notes to the financial statements (continued)

18. Fund Balances continued

b. Endowment funds - Consolidated and the Association

Endowment funds include the 1914 Endowment Fund, the King George VI Leadership Fund and 6 (2024: 6) other funds administered by the Association. Income from the 1914 Endowment Fund and two others is unrestricted and credited to the General Fund. Income from the King George VI Leadership Fund and three others is restricted and income from the remaining fund is paid to an external Scouting beneficiary.

c. Restricted funds - Consolidated and the Association

The main restricted funds are shown in note 18 and 18(a), comprising national and local development funds.

The Omaze Fund is the largest individual restricted fund with a balance of £3.5m (2024: £nil). This is funding to be used for Squirrels growth.

The restricted Individual Giving fund was set up to receive donations or legacies from individual donors that have been sent for specific purposes. The movements in the year were due to us receiving two large legacies totalling £353k. The outstanding income was for smaller legacies received. The expenditure on this restricted fund is due to the payment of legacies to Scout Groups chosen by donors.

The Government’s Department for Digital, Culture, Media and Sport (DCMS) awarded funding to Scouts from their Uniformed Youth Fund. We will use this funding to support growth across the Scouts and Explorers Sections and create 7,250 new places for 10- to 18-year-olds in under-represented and levelling up areas. Spend in the year through this fund was used to:

Further details of the funds available, and the process of applying to them for grants, are to be found at www.scouts.org.uk/grants.

d. Designated funds - Consolidated and the Association

The fixed asset fund represents the value of the Association’s tangible fixed assets, goodwill & licences, and heritage assets.

The Inclusion and Solidarity fund was transferred to the General Fund last year to fund (in part) the losses on the Jamboree in 2023

71

Notes to the financial statements (continued)

e. Analysis of net assets between funds

e. Analysis of net assets between funds
31 March 2025 Unrestricted Restricted Endowment Total
£’000 £’000 £’000 £’000
Intangible fxed assets 6,549 - - 6,549
Heritage assets 4,240 - - 4,240
Tangible fxed assets 21,545 - - 21,545
Investments 33,180 - 2,315 35,495
Current assets 16,511 6,876 - 23,387
Creditors (7,194) - - (7,194)
Provisions for liabilities (7,293) - - (7,293)
Pension asset 2,638 - - 2,638
70,176 6,876 2,315 79,367
31 March 2024 Unrestricted Restricted Endowment Total
£’000 £’000 £’000 £’000
Intangible fxed assets 5,407 - - 5,407
Heritage assets 3,939 - - 3,939
Tangible fxed assets 21,086 - - 21,086
Investments 30,577 - 2,267 32,844
Current assets 24,497 4,309 - 28,806
Creditors (7,960) - - (7,960)
Provisions for liabilities (4,364) - - (4,364)
Pension liability 2,728 - - 2,728
75,910 4,309 2,267 82,486

19. Other financial commitments and authorised expenditure

2025 2024
£’000 £’000
At 31 March 2025, the Group had the following minimum lease payment obligations under non-cancellable operating leases.
Not later than one year 128 185
Later than oneyear and not later than fveyears 202 238
Total 330 423

The total lease payments, included within the financial statements for the year were £185,338 (2024: £271,063).

At 31 March 2025 there was capital expenditure authorised but not committed of £nil (2024: £606,083).

20. Events occurring after the reporting period

There have been no material events occurring after the reporting period.

72

Notes to the financial statements (continued)

21. Related party transactions

Expenses and remuneration paid to the Trustees are disclosed in notes 6 and 7 respectively.

Transactions with the defined benefit pension scheme are disclosed in note 7a.

Transactions with subsidiaries:

Amounts due Amounts due
Sales made by Management Purchases from related to related
TSA to charges to from related party at party at
Entity relatedparty relatedparty party 31 March 2025 31 March 2025
£’000 £’000 £’000 £’000 £’000
Scout Shops Limited - 70 - 3,341 -
Scout Services Limited - - - 1,065 -
Scout Insurance Services Limited - - 110 1,453 -
Scout Products Limited - 11 176 30 -
Amounts due Amounts due
2024 Sales made by Management Purchases from related to related
TSA to charges to from related party at party at
Entity relatedparty relatedparty party 31 March 2024 31 March 2024
£’000 £’000 £’000 £’000 £’000
Scout Shops Limited - 70 - 3,560 -
Scout Services Limited - - - 961 -
Scout Insurance Services Limited - - 110 1,031 -
Scout Products Limited - 11 470 73 -

73

Our members

Census results for the year ending 31 January 2025

Youthmembership Male Female Self- Prefer not Total Notes
identify tosay
SquirrelScouts 15,374 6,341 9 160 21,884
Beaver Scouts 81,774 26,008 30 949 108,761
CubScouts 102,969 35,054 64 805 138,892
Scouts 90,300 36,898 116 515 127,829
ExplorerScouts* 31,176 16,822 289 263 48,550
NetworkMembers 4,300 2,609 61 255 7,225 1
Total Youth Membership 325,893 123,732 569 2,947 453,141
*Young Leaders 12,441 8,555 133 33 21,162 2
Adult membership (listing the main role category for each adultvolunteer)
Section leadership teammembers 44,010 42,434 238 193 86,875
Leadershiproles 3,990 2,316 7 1 6,314 3
Governanceroles 11,535 8,829 34 41 20,439 4
Supportroles 14,060 14,089 10 22 28,181 5
Total Adult Membership 73,595 67,668 289 257 141,809
Total membership 399,488 191,400 858 3,204 594,950

Scouts in the UK is made up of (please refer to note 2)

Scouts in the UK is made up of(please refer to note 2)
Squirrel Scout Dreys 1,692
Beaver ScoutColonies 6,959
Cub ScoutPacks 7,449
ScoutTroops 6,895
Explorer Scout Units, including Young Leader Units 2,995
ScoutNetworks 554
Scout Active SupportUnits 62
Groups 6,877
Districts 624
Counties, Regions (Scottish), Areas,Islands 86

  1. Of our 7,225 Scout Network members, 4,189 also have another ‘adult’ role (in a Section leadership, Governance, Leadership or Support role).

  2. Explorer Scout Young Leaders aged 14–17 are included in the Explorer Scout numbers above. However, they’re also counted as members of Section Leadership Teams, so they’re included in the total Section Teams membership of 86,875.

  3. Leadership roles are responsible for the effective operation of their charities (the Scout Group, the Scout District, County, Nations), so we can meet our charitable objectives as a federated charity. They are Group Lead Volunteers, District Lead Volunteers, County Lead Volunteers, Area Lead Volunteers (Wales), Regional Lead Volunteer (Scotland), Island Lead Volunteers, and Branch Lead Volunteers (where formally part of our federated structure).

  4. Governance roles form the membership of each charity’s Board of Trustees together with any sub-committees. Each Board of Trustees is responsible for making sure the charity achieves its strategic direction. The 28,181 Governance roles don’t include the volunteers who have an Ex-Officio Trustee role (for example, Leadership roles described in note 3, Youth Leads and others).

  5. Support roles are vital for helping volunteer line managers run Scouts and support Districts, Counties/Areas/Scottish Regions and Nations HQs to operate effectively.

74

How we operate

How we operate

The Scout Association exists by authority of a Royal Charter granted by King George V in 1912 and supplemented by further charters granted by King George VI and HM Queen Elizabeth II. These charters give authority to the byelaws of The Scout Association, which are approved by His Majesty’s Privy Council.

The byelaws, in turn, authorise the making of rules for the regulation of The Scout Association’s affairs. The rules are laid out in The Scout Association’s Policy, Organisation and Rules.

This report and financial statements cover the activities directly controlled by The Scout Association – charity numbers 306101 (England and Wales) and SCO38437 (Scotland). This includes its five wholly owned subsidiary companies – Scout Shops Limited, Scout Insurance Services Limited, Scout Services Limited, Scout Products Limited and World Scout Shop Limited (see note 12 to the financial statements for further information on these companies).

The activities of the Scout Councils of Northern Ireland, Scotland and Wales together with Scout Counties, Areas, Regions (Scotland), Districts and Groups aren’t reflected in this report and accounts. These bodies are autonomous charities affiliated to The Scout Association, which together form the Scout movement in the United Kingdom.

The Board of Trustees

Throughout the year, The Scout Association has diligently adhered to all relevant laws and regulations, ensuring full compliance with the Charity Commission’s guidance on public benefit. The Board of Trustees has taken proactive measures to maintain transparency and accountability in all our operations. We’ve implemented robust governance practices and regularly reviewed our policies to align with legal requirements. Our commitment to ethical standards and regulatory compliance underscores our dedication to serving the community effectively and responsibly.

We give an induction for all new Trustees. All Trustees take part in training and development opportunities throughout the year.

In 2024–25, Trustees took part in training and development sessions focused on one or more areas related to The Scout Association’s business, including safeguarding and safety.

The Board’s responsibility includes policy making and overseeing risk management. It delegates the day-today management of The Scout Association to the Chief Executive and UK Chief Volunteer, who work with the UK Leadership Team, the UK Youth Lead and their team, and the Executive Leadership Team who manage our employed staff.

The Board delegates certain functions to six committees that report to it (Strategy and Delivery, Finance, People and Culture, Nominations and Governance, Safeguarding, and Safety). The Board appoints Trustees to serve on these committees annually, with the committee chairs having a three-year term, subject to performance and their continuation as a Trustee. The Board met formally 10 times during 2024–25. In that period, the Board also met on several other occasions to receive briefings on important issues, when necessary.

Policies and rules

At The Scout Association, we’ve a comprehensive set of policies and rules applicable to the movement. These policies and rules are regularly reviewed by senior volunteers, senior management, and staff employed across the UK.

We’re committed to giving young people and adult volunteers the best possible experience in Scouts. To help us achieve this, we follow several key policies, so we can make sure Scouts grows in a way that’s safe, accessible, and free from discrimination.

Our key policies include:

The Board has 20 members:

75

Risk management

The Board of Trustees is responsible for identifying, assessing, and managing the risks of The Scout Association and its subsidiaries. The Board of Trustees and its committees operate a comprehensive risk management process to make sure appropriate steps are taken to manage and mitigate governance, external, operational (including safety and safeguarding), legal/ regulatory and financial risks. Scouts’ activities require risk identification and reasonable mitigation to make sure our charitable objectives are achieved.

The process involves the identification and grouping of the risks The Scout Association faces, both directly and indirectly, through the activities of the movement more generally. This includes evaluating the risks in terms of their potential impact and likelihood to occur, as well as considering The Scout Association’s appetite for those risks, and identifying how they can be mitigated and managed.

Responsibility for risk management is assigned to members of the Executive Leadership Team, UK Leadership Team (senior volunteers) and Chairs of the Board’s reporting committees, as well as the Boards of its subsidiaries.

Risk Appetite

The Board reviews the risk appetite of each corporate level risk annually to determine the individual tolerance level, what happens when thresholds are breached, and the appropriate and immediate remedial action to bring any issue back within risk tolerance levels. While accepting that risk in Scouts’ activities can never be entirely eliminated, we’re committed to making sure activities are planned and undertaken to the highest levels of quality and safety.

Given the nature of the activities undertaken, we seek to continuously minimise the potential for serious harm to be caused to young people and members to the greatest extent feasible. Where incidents or near misses do occur, we’re committed to learn from such events and develop our approaches through continuous improvement supported by our Duty of Candour.

However, The Scout Association has a high appetite for opportunities for membership growth and would be comfortable taking more risk in this area.

The Board reviews its major risks throughout the year. The safety and safeguarding of young people involved in Scouts are our highest priorities.

Other major risks to our organisation include:

76

Governance structure and Board membership – 1 April 2024 to 31 March 2025

Founder

Robert Baden-Powell, OM, First Baron Baden-Powell of Gilwell

Patron

HM King Charles III

Vice Presidents

Wayne Bulpitt CBE Peter Duncan George Purdy CBE Tim Kidd OBE Lt Col (Hon) Bear Grylls RM OBE

Presidents

Her Royal Highness, The Princess of Wales, GCVO

Chief Scout

Dwayne Fields (from September 2024)

His Royal Highness, The Duke of Kent, KG, GCMG, GCVO

Lt Col (Hon) Bear Grylls RM OBE (until September 2024)

The Board of Trustees

The percentages indicate the number of eligible Board meetings each member attended. The Board met 11 times formally in the reportable period. Six were extraordinary meetings.

Trustee %
Ordinary
meetings		 %
Extraordinary		 %
Overall
attendance		 Additional Roles/ Committee Memberships held
within the reporting period
Mike Ashley 100 86 93%
Treasurer, Chair of the Finance Committee
Nigel Ball 75 100 88% Finance Committee Member
Craig Dewar-Willox 100 100 100% Vice Chair of the Board (Interim Chair from March 2025), Safeguarding
Committee Member and Nominations & Governance Committee Member
Paul Dickson 75 72 79% Finance Committee Member
People & Culture Committee Member
Liam Edgley 100 72 86%
Nominations and Governance Committee Member
Joseph Fletcher 100 86 93% People and Culture Committee Member
Safety Committee Member
Graham Haddock, OBE 100 58 79%
Strategy and Delivery Committee Member
Carl Hankinson 100 86 93% UK Chief Volunteer
Strategy and Delivery Committee Member
Nominations and Governance Committee Member
Matt Hyde, OBE 100 100 100% CEO(until September 2024)
Aidan Jones, OBE 100 100 100% CEO (from October 2024), People & Culture Committee Member and
Strategy & Delivery Committee Member.
Callum Jones 100 100 100%
Nominations and Governance Committee Member (from
September 2024)
Ayesha Karim 100 86 93%
UK Youth Lead
Strategy and Delivery Committee Member
Nominations and Governance Committee Member
Sharon Rose 100 86 93% Chair of the Safety Committee
Kate Marks, OBE 100 72 86% Strategy and Delivery Committee Member
Safety Committee Member
Jake Myatt 50 N/A 75%
Nominations and Governance Committee Member (until
August 2024)
Peter Oliver, OBE 100 72 86%
Chair of the Strategy and Delivery Committee
Jordan Pidwell 100 86 93% People and Culture Committee Member
Safety Committee Member
Jennie Price, CBE 100 100 100%
Chair of the Trustee Board(until March 2025)
David Sandall 75 86 81% Chair of Safeguarding Committee
Busola Sodeinde 100 43 72% Chair of the People and Culture Committee
Liz Walker 100 72 86% Nominations and Governance Committee Member
People and Culture Committee Member
Ollie Wood, BEM 75 100 88%
Finance Committee Member

77

UK Leadership Team

Carl Hankinson, UK Chief Volunteer (Trustee Board Member, Nominations & Governance Committee Member and Strategy & Delivery Committee Member)

CJ Ledger, Deputy UK Chief Volunteer (People & Culture Committee Member and Strategy & Delivery Committee Member)

Craig Turpie, Deputy UK Chief Volunteer (Strategy & Delivery Committee Member and Safety Committee Member)

Elizabeth Henderson, Chief Volunteer of England (Strategy & Delivery Committee Member)

Executive Leadership Team and Committee membership

Chloe Kembery, Executive Director of Marketing and Fundraising

Mark Hislop, Executive Director of Commercial Services

Philippa Ward, Executive Director of Strategy and Transformation (until April 2025)

Matthew Killick BEM, Executive Director of Operations (until May 2025)

Matt Hyde, Chief Executive, (until September 2024)

Aidan Jones, Chief Executive, (from October 2024)

Barry Donald-Hewitt, Chief Volunteer of Scotland (Strategy & Delivery Committee Member and Safeguarding Committee Member)

Rhian Moore, Chief Volunteer of Wales (Strategy & Delivery Committee Member)

Stephen Bell, Chief Volunteer of Northern Ireland (Strategy & Delivery Committee Member)

Rob Murray, Chief Volunteer for International (Strategy & Delivery Committee Member)

Members of the Executive Leadership Team and the UK Leadership Team, the Chief Scout and the Deputy Chief Scout, have rights of attendance at all meetings of the Board and its Committees (subject to prior agreement of the relevant chairs).

With the exception of the Nominations and Governance Committee, all Board Committees have appointed Trustee members for their specialist skills, along with one or more non-Trustee members. Additionally, each Committee includes at least one member under the age of 25.

Ayesha Karim, UK Youth Lead (Trustee Board Member, Nominations & Governance Committee Member and Strategy & Delivery Committee Member)

Jack Caine, UK Lead Volunteer for People

Yousif Eltom, UK Lead Volunteer for Growth & Race Equality

Lewis Dangerfield, UK Lead Volunteer for Programme

Ian Hill, UK Lead Volunteer for Safety (Safety Committee Member)

Rebecca Armstrong, UK Lead Volunteer for Inclusion (People & Culture Committee Member)

78

Our advisers

Auditors Crowe U.K. LLP 4th Floor St James House St James Square Cheltenham GL50 3PR

Bankers

Barclays Bank plc 1 Churchill Place London E14 5HP

Communications

Portland Bankside 2 90-100 Southwark St London SE1 0SW

Investment Managers Cazenove Capital Management London Wall Place London EC2Y 5AU

Sarasin & Partners UK Sarasin House 37-39 St Andrews Hill London EC4V 5DD

Pension advisers ENTRUST Ship Canal House 98 King Street Manchester M2 4WU

Solicitors

Bates Wells LLP 10 Queen Street Place London EC4R 1BE

Kennedys 25 Fenchurch Avenue London EC3M 5AD

79

Our thanks

We’d like to thank all our volunteers and supporters for their commitment and contributions over the last year. Special thanks go to those mentioned here.

Our valued partners

Airfix Cadent, SGN, Northern Gas Networks and Wales & West Utilities – Gas Distribution Networks Dacia Disney Dungeons and Dragons Get Into Teaching GO Outdoors Gravity Gulliver’s Fun Resorts HSBC UK Institute of Electrical Engineering and Technology JD Foundation Lawn Tennis Association Magic the Gathering Nominet UK ODEON Pets at Home Raspberry Pi Foundation Rolls Royce Royal Airforce Royal Navy Royal Marines Speedy Hire The British Army The Green Tree Badge The Rail Industry UK Power Networks UK Space Agency Victorinox Warhammer Zoom

Special thanks to

Odile Granter Marshall and Kimberly Hollis Dr Michael and Mrs Gale Kesseler Charles Wilson and Rowena Olegario We’d also like to thank our Gilwell Fellows, UK Fellows, 1st Gilwell Park and Campfire Circle supporters, London Marathon runners, as well as everybody who generously gives and raises money on our behalf throughout the year.

Our valued funders

Aziz Foundation Department for Digital, Culture, Media, and Sport Dudley and Geoffrey Cox Charitable Trust Garfield Weston Foundation Islamic Relief UK Jack Petchey Foundation Leslie Sell Charitable Trust

The Mercers’ Company Charity Masonic Charitable Foundation National Lottery Community Fund Pears Foundation Privy Purse Charitable Trust Sir John Fisher Foundation The Duke of Edinburgh’s Award The Worshipful Company of Shipwrights #iWill Fund Community Impact – ‘A Million Hands’ partners The British Red Cross Crisis InspireMind National Autistic Society Save the Children Scottish Association of Mental Health The Simon Community NI World Wide Fund for Nature (WWF) Other charity partners British Youth Council Girlguiding UK National Council for Voluntary Organisations (NCVO) The Together Coalition Youth United Foundation

Scout Ambassadors

Steve Backshall MBE Julia Bradbury Warwick Davis Chris Evans Dwayne Fields Megan Hine Helen Glover MBE Saray Khumalo Tim Peake CMG Anita Rani Ellie Simmonds OBE Ed Stafford

Scout Adventurers

Darren Clarkson-King Sean Conway Karen Darke MBE Joe Doherty Alastair Humphreys Laura Jones Rhys Jones Poldy van Lynden Mahroof Malik Robert McArthur Sal Montgomery Ben Saunders Phoebe Smith Mark Wood

80

Investors in People

In 2024, we were pleased to sustain our Investors in People accreditation after being awarded the Gold standard back in 2022.

Reflecting on a year that’s involved significant organisational change for Scouts, this year’s interim report highlighted excellent engagement levels. We’re pleased that the majority of our employees believe Scouts is a great place to work and our organisation has a positive impact on society. The report also highlighted the positive impact our line managers are having through performance management and one-toone support.

Our scores overall, however, showed a decrease from last year’s interim survey. They highlighted the need for us to invest time and energy in building trust and communicating our exciting vision for the future, as well as effectively communicating and managing ongoing change.

During 2025, we’ll undertake our next full Investors in People assessment, where Scouts’ existing Gold status will be reviewed.

The Scout Association

Charity numbers 306101 (England and Wales) SCO38437 (Scotland)

Registered address Gilwell Park, Chingford London, E4 7QW Contact us support@scouts.org.uk