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2025-03-31-accounts

REGISTERED CHARITY NUMBER: 309095

KENNET DISTRICT SCOUT COUNCIL REPORT OF TRUSTEES AND FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2025

Introduction

The trustees present their Annual Report and accounts of the charity for the year ended 31 March 2025.

The trustees have opted, in accordance with the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2026), to prepare receipts and payments accounts rather than an accruals basis of accounting, in line with previous years.

None of the situations listed in a) to d) of paragraph 10 of the SORP apply to the charity.

However additional notes have been included over previous years to aid understanding of the accounts.

Objectives and Activities

The Charitable object of the Kennet District Scout Council is to promote the development of young people in achieving their full physical, intellectual social and spiritual potential as individuals, as responsible citizens and as members of their local, national and international communities.

The Values of Scouting

As scouts, we are guided by the following values:

The Scout Method

Scouting takes place when young people, in partnership with adults, work together based on the values of scouting and

The delivery of scouting activities in Kennet is through volunteers. Without the dedication and support of all the adult volunteers in the many and varied roles they undertake, we would not be able to offer the quality and variety of activities that we currently deliver. We currently have more than 100 active volunteers. We continue to attract and recruit new adult volunteers and look forward to welcoming more in the future.

Kennet District meets the Charity Commission’s public benefit criteria under both the advancement of education and the advancement of citizenship or community development headings, and the Trustees have had regard to the charity commission’s public benefit guidance when deciding upon the activities of the charity. We believe that we continue to bring lifechanging experiences and opportunities to large numbers of young people.

Grant Making

Grants are made available from general and restricted funds as deemed appropriate by the Trustee Board to enable provision of or inclusion in Scouting Activities that would otherwise be inaccessible.

Achievements and Performance

Our District Team comprises:

Kennet District comprises

4 Explorer Units (Hydra, Pegasus, Summit and Wyvern)

9 Scout Groups:

1st, 2nd, 3rd and 4th Newbury

1st Inkpen and Kintbury 1st Wash Common 1st Woolton Hill 1st Hungerford Greenham Scout Group

Each (other than Greenham, which is solely a scout group) provides a Beavers colony, Cub pack and Scout troop. 1st Newbury also has a Squirrel dray.

The District Scout Council collects annual fees from each of these units (who collect subscriptions from their members) and pays them on to County and Headquarters. In 2024/25 out of fees charged we retained a sum of £6.50 per participating individual for District activities, expenses and reserves.

Rebates (of 50p per individual) for prompt payment of fees in March 2025 from groups were either taken into account by groups when paying fees or have been accrued for deduction from fees due in March 2026.

We will assume prompt payment when invoicing fees for 2026/27 but will accordingly invoice additionally any late-payers.

The district owns land at Angels Corner for use as a district camp site. It also owns various activity equipment (archery, sleds etc) for hire by groups and has a minibus that again can be hired by groups.

The district provides district-wide events, badges, funds for training and support to sections, and oversight of provision of scouting activities by sections, in accordance with Scouts policies, requirements and values.

During the year the District continued to provide exciting, educational and developmental activities for young people, including weekly group meetings, activity days, camping, an Alamo overnight hike for explorers a chess tournament and swimming gala. Young people are encouraged and helped to develop themselves through experiences and learning, and earn badges and awards for what they achieve.

Numbers at Census time (January) within groups during 2024/25 and 2023/2024 for comparison were:

2024/25 2023/24
Squirrels 19 21
Beavers 182 183
Cubs 236 251
Scouts 247 226
Explorers 56 61
Total Young People 740 742

Financial Review

Fees from Sections for a year are invoiced prior to the 31 March year end of the previous year. At both the beginning and end of 2024/25, some sections paid prior to the year end and some shortly after. Fees paid on to County and HQ are paid in April.

Consequently at the year end, the funds held in the district’s bank account include amounts payable on to County shortly after the end of the year. And the fee receipts in the year include amounts due for the year received after the start of the year, and amounts due for the following year received before the end of the year.

A note to the accounts sets out how this applied in 2024/25 and in the previous year 2023/24.

Net fee income receivable for 24/25 was £45,113, a little lower than the £48,418 for 23/24. However after the fee income paid over to County and HQ, the net retained fee income was £3,710 compared to £2,133 in 23/24.

Angels Corner, the minibus and activity equipment generate fee income and incur expenditure annually. Hire charges were set in 24/25 broadly to cover anticipated costs, and any known future expenses on replacement of activity equipment. Overall, Angels Corner generated net income of £253, equipment hire generated £1,015 and the minibus incurred net costs of £2,434. District events raised £187 from participation after costs.

The surplus of receipts over expenditure for 24/25 of £41,774 i ncluded £42,499 that was received in advance for 25/26. If the net fee receipts in 24/25 of £44,351 are adjusted as shown by the note to the accounts to include only income receivable for 24/25, giving net fee income for the year (after payment on to County and HQ for 24/25) of £3,710 then the overall surplus for the year, including the net receipts or cost of other items and the general expenses, is £1,1321

For comparison, the same calculation for 22/23 gives an overall surplus for that year of £1,3092 £10,000 of accumulated reserves were held in an interest-bearing fixed rate account and this generated £170 of bank interest.

1 £45,976- £44,351+ £3710 - £4,202

2 £3,310 - £1,825 + £2,133 - £2,309

At the end of 23/24 there was a balance remaining of £1,051of a grant provided to support young Ukrainian people in the district to access Scouting opportunities. A further £357 of this grant was spent in 2024/25

The charity has not had a policy to increase or run-down its reserves: its aim has been to broadly break-even over a period of years. Total bank balances at the end of March 2025 were £63,063.

Adjusting this for the advance receipts held for 25/26 of £43,255 leaves end of year reserves at £19,808. The current policy is to reduce this to around £15,000 to give capacity to meet major future maintenance costs of the minibus and Angels Corner, or other district needs, but not hold unnecessarily large reserves. This will be achieved by not increasing hire charges in 26/27 and meeting necessary five-yearly costs of tree work at Angels Corner. This policy will be reviewed annually.

Income and Expenditure is reviewed quarterly by trustees.

The financial statements also include a receipts and expenditure account for the Explorers group, that is part of the district charity, and a consolidated statement that eliminates transactions between the group and the district trustees. The Explorers group receives subscriptions from young people taking part in its Scouting activities, and pays fees on to the district trustees (and onwards to County and HQ) on the same basis as the other sections of Kennet District.

Structure Governance and Management

Governing Document

Kennet District Scout Council is the body that supports Scouting in Kennet District. It is the body to which the District Trustee Board is accountable. The Kennet Trustee Board is a team of volunteers who work together as Charity Trustees to ensure the Scouts organisation in Kennet District is run safely and legally and in accordance with Scouting principles, values and methods. Their role is focused on strategy, performance and assurance, and support for the 13 scout groups and explorer units in the District.

Type of Governing Document

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

How the Charity is constituted

The District is a trust established under its rules common to all Scouts

Recruitment and Appointment of new Trustees

The Trustees are appointed by Kennet District Scout Council in accordance with the Policy, Organisation and Rules of the Scout Association

Independent Examiners Hugo Mills ACA Tax Assist Accountants 35 Bartholomew Street Newbury RG14 5LL

Bankers

Lloyds Bank PLC

Trustees

Janet Lister Kennet District Lead Volunteer

Nominated by District Lead Volunteer

Ian Robinson Mary Osborne Diana Wheatley Paul Soulby (Chair) Ian Valentine (Treasurer) - from September 2025 Marcus Brind (Treasurer) - to September 2025

Responsibilities of Trustees

The Trustees are responsible for preparing the Trustees Annual Report and the financial statements in accordance with applicable law and regulations.

Charity law requires the trustees to prepare financial statements for each financial year in accordance with United Kingdom Generally Accepted Accounting Practice (UK accounting standards) and applicable law.

Under charity law the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of its net incomings/ outgoing resources for that period. In preparing the financial statements, the trustees are required to

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

Approved by the Board of Trustees on 22 January 2026 and signed on their behalf by

Janet Lister (District Lead Volunteer)

CHARITY COMMISSION FOR ENGLAND AND WALES Independent examiner's report on the accounts Section A Independent Examiner's Report Report to the trusteesl members of Kennet District Scout Council On accounts for the year ended 31 March 2025 Charity no (if any) 308095 Set out on pages Consolidated Receipts and Payments accounts I report to the tnjstees on my examination of the accounts of the above charity (Yhe Trusf) for the year ended 3110312025. Responsibilities and basis of report As the charity's trustees. you are responsible for the preparation of the accounts in accordan￿ wrth the requirements of the Charities Act 2011 ("the Act") I report in respect of my examination of the Trust's accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145{5}{b} of the Act. Independent [1 have completed my examination. I confinn that no material matters have examinerfs ststement come to my attention in connection with the examination (other than that disclosed below ') which gives me cause to believe that in, any material respect.. the accounting records were not kept in accordance with section 130 of the Charities Act: or the accounts did not accord wrth the accounting records; or the accounts did not comply with the applicable requirements conceming the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a Irue and fairf view which is not a matter considered as part of an independent examination. I have no concems and have come across no other matters in connection wrth the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Please delete the words in the brackets rfthey do not apply. Signed: Date: 2811212025 Name: Hugo Mills Relevant professional qualification{s) or body (if any): Chartered Accountant (ACA) - ICAEW Address: 35 Bartholomew Street Newbury RG14 5LL IER Oct 2018

Section B Disclosure Only complete if the examiner needs to highlight material matters of con￿rn (see CC32, Independent examination of charty accounts: directions and guidance for examiners). Give here brief details of any items that the examiner wishes to disclose. Recommendations.. i) Trustees ensure that any restricted funds are used for the intended purposes ii) Trustee's review the charity's intemal controls at least annually using the Charrties Commission Intemal Financial Controls Checklist and ensure that they adhere to Scout guidance. The Annual Report for year ending 31103125 has not been reviewed. IER Oct 2018

Consojidqtsd Net F•8 Income for £50,866.gJ EQ591.￿ Not•1 I￿tel. AnALtal F•as Ye¢thod Athgelo Corn £173.08 tl.014.29 Equlpment HIY• £599.41 £158.fy) 4U65 Ornnts t195.ts) Exploro undYaWng 38.MAO 2,614.40 4180￿ Explor•Y# Ev•n or•rn Qmt £5.304.72 41,198.70 F2.135.49 t1.20.1I3 10224.(Q 9.OS3.48 l￿124.i¥j £349￿9 92.289.54) 52.876.58 Trt81 cOn8d￿•t•d In￿rn• I,Ix 41.4Q3. 46,285.50 0,5911 10,225 ¢18720 MlThlbu• 42,S4427 4297.40 J•mbo Young L•adw• Adrnln & IT •70.LbJ 41,113.06 4149.54 2[IILn-g Audltor Exp• R•ntffiat MDlrrt•h•no• 198.tsj .￿.400.91 4873.26 Ixplor8rB rn••tln 4t,646 .F2267.7T txplor•rd Doll Explor•rn Compl Equlpm•nt Explor•r8 Clothlng Explor•rn B•nk F••e .￿20￿0 4,62821 eom 412.1)) -£40ffj7 Totsl Con•Dlldot•d ExponM• 148M17 .18&74 Trtsl ¢ongdldqt•d rptuj ol Ineorn• over Exp•ndRvr• £44361

LknydB CuTrrt 55222288 Lbyd¥ (xrt •xpkrwJ $8285 Lws s￿l￿g$ 1991152￿S LbydB Savlngs ￿￿￿er8 19911S56LS t11.C68.10 Uoyd8 Cun8nl 552222e8 8.1.16 rio.220.64 tIo,731.68 £124&19 Sur￿ ol ￿¢0m• owr Ex￿dI￿r• 361 Bwl Bffi •urP￿ 24f2J bK•• at 311(KV20 Uoyd8 Cwrent 652222ee U￿￿ ourr•nl eXF4or•r• $8285Ce8 Utyd8 S&vlng$ 19911625L8 Lbyds Sawlng6 ExF4orer8 19911666LG e52.672.17 Uo>th ￿lI￿t 552&88 £13,482.(Ll Lk cuffwrt •xpkJrws 58285Cé8 £IOW1.17 uoythSW￿ 111526LS t12,to).rxi Uoyts Soty ÉKpl)r8rn 1￿1156 t11.rM10 £11.183.IXI £10.220.64 0.731.88 271/2/2

Ineom• and YIE 311LllfèY Flo Incom• ¢olt•thd .754.70 £4a.110.e4J F•os P•ld tp cO￿ty .t41.4Q3.60 -£48285.50 255.50 £44,351.10 t1X&10 Nots I £2,814.40 e42,49920 .£41,4NI. ,710.00 f2.W.30 £45.496J) l￿1&￿ .E46.285.50 f4139.C 21,C61.79 Not•2 ¢prn• Ewlpm•nt Hlr• N•t Incorno E1.015.00 £208.CO Not• 3 Dhtrl¢t Ev•nt4 N•t

0m￿Exp•M

£187.20 8.95 E2.101AO £8T2.30 P2.320,Q) É170.53 IA10.87 41m4.71 .179.80 ,125.IMJ Totsl Incom• &79 N•t 98.00 MlnItr￿• Not .Q,434.27 4267AO W• S Mod• l• 507.$0 96.ty) Not•6 t1.01 J•ml)oY•• 4312.CKI .£170. Admln Ind rr .£892.54 -e1.044.4J 36.38 Trknlnll £1.195.O) Autluno .£198. .£657.80 1.894.84 .£18.26 t187￿? mlnt•nBnv4 of IrKom• Ovor Expondlium £41,774. 71 g).oJ £1Ke2.O) -E4.024.27 .£1W.40 -f257AO 2f/12t

11.W.10 Uoyds C)JYMt 2D,2M03 Lbyds 8&ving8 10,220.64 Lkjyds S￿n 21,¥è.74 sUrp￿ts of IKo ovqr Exp￿d￿luT0 41.TT4.6 JkpbA ol IrKo 1.1￿.71 Fal ¢3.OVS.34 081 BIF￿ •uW 21A9&74 U8 BI￿nC￿• CIF at Balnc•i CJF li LknydB Currwt 66222288 52,872.17 Curr•rt 66222288 11,W.10 LWJ 19911825iS 10.391.17 U￿8 1891152SLS 1022 Total Bal￿• CIF 21a&74

Explorer8 Income and Expgthr¢ 724 Memb•rshSp mamt￿8￿1p Fo68 ￿e1v￿1 Membershlp Fees P￿d to District Blan￿5 at 011041%)23 10.224.00 11,1&3.03 Uoyds cul￿t explcrfer8 18,961.16 4.708.80 10,731.68 Uwls S8wThJs Explorw8 N•t M•mlJ•rnhlp F•• In￿m& 8A1&X 2101&71 Totsl 11961.16 Ev•nt8 5.144.72 4STf ￿nJo of Income o¥•r Glft 2.135.49 Fundol$lng Savlng8 Int•r•gt 179.C6 21,91&71 Totsl Incom• 1427U7 13.492.Cxl UowJ8 curywrt oxpl¢xo 11,183.03 Meetlng• DofE .980.90 Lb>%lB ￿r￿a$ Éxphy8 19911558LS 12,CW.Cfj Lbyth s&￿ng5 ExplorofB 199t1556LS 10.731.88 -280.80 Equlpm•nt Hlrn Adrnln Totsl 21.91&71 -102.Q) 8adg•8 C8mpSng Equlpm•nt Ck*thlrq Donadon8 -149.54 4,$23.21 eank Fe•$ -12.C(J RentlR8te8Nenue Malntenan -1.4￿.91 -1WT.10 8urplu• ot Irboomg ¢v•r

Trustees Accounts Reconciliation OldA¢• Expen¥e In¢om Ang¢l$ Corner B•nk Intere•t Donallon Equlpm•nt hlr• Ev•nts Dlstrlct Ev•nts Exploror• Grantf J•mbor Lloyd• S•vlnq• M•mb•r•hlp F••8 Mlnlbu Ailmln Audltor Ev•nta Young L•ad•r• £I,SSS.55 £170.53 £1,415.87 £1,688.95 £170. £1,415.87 -£312.40 EO.C•) £1,015.00 £1,015.00 £042.80 £857MI -£15. 15.(NJ £0.00 £672.30 £0.￿) £o.Tr) £86,127.10 £1.546.D) £1,179.80 £87220 £1,179 £41.403.80 £4,024.27 £892.54 £198.00 £15.ClJ £170.tsJ £85,754.70 £1,59Om 1,403. £4,024.27 £372.40 .£45. £199.LYI £1S.IXI £170.CQ £01.71e.48 £49,941Ae £91,716AO 94140 eo Consolldatton Reconelllatlon ID J70 No 021 1910212Q25 20103r2026 0311912024 0110￿024 0110V2024 0110SR024 0210V2024 2010312025 0511212024 0411112024 03110r2024 0310412024 2610912026 Ang￿￿ Corn•r Equlprmnt Hlr• Alr Rlfiel 'Equlpm8nt Hlr Jr Rlll88 EquipThnt Hare r R¢nes EqulpTrnt Hire Arthery iÈqulpnnl Hir8 Arthery Memb•r•hlp F•e8 24R5 Mlnbu8 Mlnb Mlnbus MInt￿l M5ntA Meeiing$-ExpkJror8 Summh ESU Moolngs.ExoKirer8 P•Ja$￿ ESU MeeUngs.Explorer6 P&)￿U￿ ESU M8etSr¥Js-EWrerB Summrt ESU M•gtlryo.Exph)fw8 Summtt ESU Meetlrys.Wknr8rn ESU Mernt•r¥hip CoH18 Co￿8t M•otlw9.Expk)fW9 PegogJ$ ESU MI￿1￿5.EXpktr￿ Hydrn ESV M8etlrvJs.Expbrern Pegasus ESU M8eVrvJs-Expksr¢rs Hydra ESU M•oNNJSryExpkx•r8 P•gw$ ESU 690 -25. 45 4708.8 25.00 3.708.80 .20 620 518 20.Cw) .160.CiI Con•olldatlon Ad}U￿rnOn11 N?t Income Ang81s cO￿T Net Income Equlprngnt Hlre Membership Fees Net Irtcome Minibus Explorors Meeting5 ÈvaTrts Eworers DofE Eyplorers Mernb9r8hip capitalion TOW Con8olldallon Adlu8lmonla Explor•rn Accounls Adl counl £253 08 £101S.CKs £85754.70 -£2434.27 2724.41 £95978.70 -£2434.27 -r39￿.80 £5144.72 125.C -£3708. 110.0) r315.r £1fAI.LKI le￿.C 708.e4J t5￿￿1 269.9) -￿5￿27 464&80 £1U224.O) E51U.T2 43708. 708.00

Reconciliation of Total Consolidated Income and Expenditure Categories to the Net Figures in the Consolidated Accounts

Consolidated Income and Expenditure Consolidated Income and Expenditure Identifed in Income Expenditure Net amount
charity disclosed in
commission report annual
as consolidated
accounts
Income £0 £0 £0
Membership Fees £92,269 £92,269 -£41,404 £50,865
Angels Corner £1,589 £1,589 -£1,416 £173
Equipment Hire £890 Trading £890 -£291 £599
Minibus £1,480 Trading
District Grants £672 Donations
Rec’d
District Events £845 £845 -£658 £187
Explorers £300 Donations £300 £300
Fundraising
Explorers DofE £396 £396 -£816 -£420
Explorers Events £22,720 £22,720 -£17,415 £5,305
Explorers Gift Aid £2,136 Donations £2,136 £2,136
Explorers £5 £5 -£3,650 -£3,645
Meetings
Explorers Clothing £62
Savings Interest £350 Investment £350 £350
Total Income £123,714 £55,850
Expenditure
County/HQ -£41,404
subscriptions
Angels Corner -£1,416
Equipment Hire -£291
Minibus -£4,024 £1,480 -£4,024 -£2,544
District Grants -£1,180 £672 -£1,180 -£508
P’ble
District Events -£658
District Young -£170 -£170 -£170.00
Leaders
Badges -£150 -£150 -£150.00
Admin and IT -£994 -£994 -£994.00
Auditing -£198 -£198 -£198.00
Explorers -£4,523 -£4,523 -£4,523.00
Camping
Equipment
Explorers DofE -£816
Explorers -£3,650
Meetings
Explorers Events -£17,415
Explorers Bank -£12 -£12 -£12.00
Fees
Explorers Clothing £62 £0 £62
Explorers Rent/ -£1,461 -£1,461 -£1,461.00
Rates/
Maintenance
Total Expenditure -£78,362 -£10,498
Net Income - £45,352 £45,352
Expenditure
Total Donations £3,108
Trading Activities £2,370
Investments £350
Charitable £117,886
Activities
Note: Income Categories in italics are reported in the accounts within net expenditure for that category and vice versa for expenditure categories

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