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2025-03-31-accounts

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$e
——- T. — , -
Trustees’ Annual Report
’ For the period [3 Tx TOT TT
romewnane) [OTs Teqe]@] wtendeste)
Section A Reference and administration details
Charity name Woking District Scout Council
Registered charity number |3 fo] 3) Reyfe]
Charity’s principal address The Hoe Valley Community Building
Kingfield Road
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Names of the charity trustees who manage the charity

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Office (if any) Dates acted if not for whole year
1 Michael J Webb emer Chairman aia wis To 19 Jun 2024
2 Andrew Carapiet ialapiiaiaies Chairman facet From 19 Jun 2024
3 Una V Sunderland
4 Helen Humphrey From 1 Sep 2024
5 iti Ccee
; |Scare
7 Roy Thompson DESC win= tet Wi 5 se |
8 ADC Rep ayea
9 Tracey Daniell GSLRep asacri cee w=
10 PeterJWhite Appointments S/C aers
slat Andrew Carapiet SASU Co-ord. To 19 Jun 2024 (upon becoming chair)
12 Richard Mackie Se cvi l ees |
|S De
14 Kevin M Spencer OTC ae So on end
1‘; | sno EMCt a a a e a
| Names and addresses of advisers
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Section B

Structure, governance and management

Description of the charity’s trusts Type of governing document The District's governing documents are those of The Scout Association. They consist ofa 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. rfIs constitutedThe District is a trust established under its rules which are common to all Scouts. Trustee selection methods The Trustees are appointed in accordance with the Policy, Organisation and Rules of The Scout Association.

Section B (continued)

Structure, governance and management

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|||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---| |Additional|governance|issues|pn|a| |;|Neely|is managed|by the|District Executive Committee,|the members of which are| |the|‘Charity Trustees’|of the|Scout|District|which|is|an|educational|charity.|As|charity| |trustees they|are|responsible|for complying with|legislation|applicable|to|charities.|This| |includes|registration|as|a|charity,|the|keeping|of|proper accounts and|for|making|returns| |to the|Charity Commission|as|appropriate.| |The|Committee|consists|of 3|independent|representatives,|Chairman,|Treasurer and| |Secretary,|together with|the|District|Commissioner,|representatives|of sub-committees,| |elected|and|nominated|members.| |This|District|Executive Committee|exists to support the|District Commissioner|in|meeting| |the|responsibilities|of the|appointments|and|is|responsible|for:| |The|maintenance|of|District|property;| |The|raising|of funds|and|the|administration|of|District|finance;| |The|insurance|of|persons,|property|and|equipment;| |District|public|occasions;| |Assisting|in|the|recruitment|of leaders|and|other|adult|support;| |Appointing|any sub|committees|that may|be|required;| |Appointing|District Administrators|and|Advisors|other than|those who|are|elected.| |Risk|and|Internal|Control|sare|é|;|;|ae|Ae|;|i| |The|District|Executive|Committee|has|identified|the|major|risks|to which|they|believe|the| |District|is|exposed.|These|have|been|reviewed|and systems|have|been|established|to| |mitigate|against them. The|main|areas|of concern|that|have|been|identified|are:| |Damage to|buildings,|property and|equipment. The|District would|request the|use|of| |buildings,|property and equipment|from|neighbouring|organisations such|as the|church,| |community centre|and|local|Scout Groups.|Similar|reciprocal|arrangements|exist|with| |||these|organisations.|The|District has sufficient|buildings and contents|insurance|in|place| |to|mitigate|against|permanent|loss.| |Injury to|leaders,|helpers,|supporters and|members.|The|District through|the|capitation| |}|fees|contributes to the|Scout|Associations|national|accident|insurance|policy.|Risk| |||AssessmentsReduced|incom ar|e|undertakenfrom fund|raising. before The all activities.District|is|primarily|reliant|upon|income from| |||subscriptions and fundraising. The District does hold a reserve to ensure the continuity of| |||activities|should there|be|a|major|reduction|in|income. The|Committee|could|raise|the| |||value of subscriptions|to increase the income to the District on an ongoing|basis, either| |temporarily or permanently.| |Reduction|or|loss of leaders. The|District|is totally|reliant|upon|volunteers|to|run and| |administer the|activities|of the|District.|If there was a|reduction|in the number|of leaders| |to an|unacceptable|level|in a|particular section|or the|District as|a whole then there would| |have to be|a contraction,|consolidation or closure of a|section.|In the worst case scenario| |the complete|closure|of the|District.| |Reduction|or loss loss|of members. The members. The|District|provides|activities|for all young all young young|people|aged 4 4| |to|25.|If there was a there was a was a a|reduction|in|membership|in|a|particular section section|or the the|District as as| |whole then there would then there would there would would|have to be a to be a be a a|contraction,|consolidation|or closure closure|of a a|section.|In| |}|the worst worst|case|scenario the complete the complete complete|closure|of the the|District.| |||Section B (continued)|HaanStructure, eneStructure, ene ene|eee governance andeee management governance andeee managementeee management management|——|

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Reduction or loss loss of members. The members. The District provides activities for all young all young young people aged 4 4 to 25. If there was a there was a was a a reduction in membership in a particular section section or the the District as as whole then there would then there would there would would have to be a to be a be a a contraction, consolidation or closure closure of a a section. In the worst worst case scenario the complete the complete complete closure of the the District. HaanStructure, eneStructure, ene ene eee governance andeee management governance andeee managementeee management management —— et n

|||:|The Districthas in place systems ofinternal controls thatare designed toprovide| |---|---|---| |||reasonable assurance against material mismanagement or loss, including 2 signatories| |||beingrequiredfor allpayments and comprehensive insurance policies toensure that| |||insurable risks are covered.| ||Section C|Objectives and activities| ||Summaryoftheobjects ofthe charity set||The objectives ofthe District are as a unit oftheScoutAssociation.| ||out in its governing document|| |||TheAim ofThe Scout Association is to promotethe development ofyoung people in| |||achievingtheirfull physical, intellectual, social and spiritual potentials, as individuals, as| |||responsible citizens and asmembers oftheir local national and international| |||communities. The method of achieving theAim oftheAssociation is by providingan| |||enjoyable and attractive scheme of progressivetraining, based on theScoutPromiseand| |||Law and guided by adult leadership.| ||Summary ofthe subscriptions policy in|Subscriptions arecharged formembership to coverthe immediate running costs ofthe| |||relationtotheseobjects|Districtanddonotundulyrestrictmembership. TheDistrictfollowstheprinciplethatno
one should be excluded because oftheir inability to pay membership subscriptions.| |||Summary ofthepublic benefit|Twokey principlesdemonstrate that Scouting's aimsareforthepublic benefit arethat| |||through the Scoutmethod young people developtowards their full potential and that| ||||there isaclearlinkbetweenthebenefitsforyoungpeopleandthepurposeof Scouting.
The safety ofyoung people istaken very seriously and the benefitsScouting Activities| |||provide faroutweigh the risks. Any private benefits from Scouting are incidental, other| |||than to those as a beneficiary.| ||||| |||Section D|Achievements and performance| ||||| ||
|
||Summary ofthe main achievements ofthe } Please seethedetailed reportsatthefrontofthedocumentforthe main achievements
charityduringtheyear. Future Plansfor
and activitiesduringtheyear. Lookingforward,weplan tocontinuetorunawidevariety
EventsandCapital Projects
ofDistricteventsforthebenefit oftheyoungstersinthevarioussectionsandwehavea
continuing need to build up fundsto help deserving Scouts and ExplorerScouts attend|| |||the WorldJamborees held every fouryears. Birchmere campsite has now completed the| |||outdoormarquee canopy adjacenttothe activity halls, which has been very well| ||||received. Furthercampsiteimprovementshaveincluded upgrading both activity halls
witha safer electric heatingsystemand installing LED lightingto replacetheolder| |||fluorescent form. Otherimprovements have involved replacing all toilet/showeroutside| ||||doorswith modern equivalents and extending and improving the campfire circle area.| |||There is an ongoing programmeto maintain and improve all campsite buildings and| ||||facilities.| |||Section E|FinancialReview| ||Briefstatement ofthe charity’s policyon|Reserves Policyand Future Plans| |||reserves|The District's policyon reserves istoholdsufficientresources intheirGeneral Reserveto
continue the charitable activitiesofthe Districtshould income andfundraising activities| ||
|||fallshort.TheExecutiveCommitteeconsiders thattheDistrictshould hold intheGeneral
andRepairs/ReplacementsReservesasumequivalentto6monthsrunningcosts, circa
£30,000.| ||||| |||The District held £107,496 in these reserves ofwhich £30,000 is held, in line with the| |||District policy, to cover6 months running costsand to have sufficientfunds to cover| |||unexpected costs.| ||Furtherfinancial review details|Investment Policy| |||3|

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le oe [eee.] The District does not have sufficient funds to invest in longer term investments such as
aayafoe&ieWIaa iaPeoe i stocksof its funds. and shares.All funds The are District held hasin cash thereforeusing only adoptedthe Charities a low risk Aid strategy Foundation to the investmentBank, Ltd.,
x ee ;aSS ee the Co-operative Bank, the Nationwide Building Society and the Charity Organisations
ae ey ueon 2 Investment Fund (COIF).
: aleee Aietes o MIs 3 ; The District Executive regularly monitors the levels of bank balances and the interest rates
;aeVAS4 bFaeeae| Po Raisioe ies 2. ee received to ensure the group obtains‘ maximum value and income from: its banking
: 2 eh See arrangements. Occasionally this may involve using an account that requires a period of
% ie: igeee Ps [ae] [Bo] [ae] ee _ | notice before funds may be withdrawn; before doing so the District Executive considers
Eupat a ae the cash flow requirements.
Section F Declaration
The trustees leclare that they have approved the trustees’ report above
—lee eae
O
Sat Fullname(s) [ —¥ And e
aie _ Fullname(s) = | ~~ "Andrew Carapiet A | Helen Humphrey
pees Position (eg Secretary, Chair) at |eee Chairman Treasurer
Date 28thMay 2025a
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| SALES iat Desi eee e n
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Receipts and Payments Account

Woking District Scout Council

Year ended 31 March 2025

INCOMING RESOURCES 2024/25 Funds 2023/24 Funds NOTES
£ £ £ £ For 24/25
Donations, legacies and similar income Restricted Unrestricted Total Total
Member subscriptions (Groups' capitation) 62,879.00 62,879.00 65,835.00
Member subscriptions (Explorer's capitation) 7,547.75 7,547.75 7,056.00 1
Less:Membership subscriptions paid to SCSC 63,911.50 63,911.50 53,511.25
Capitation prompt payment refund from SCSC 578.50 578.50 585.00
Net capitation subscriptions retained 7,093.75 7,093.75 19,964.75 1
Other subscriptions & Fees - Explorers & Young Leaders 19,876.46 19,876.46 29,438.51 1
Donations - General 0.00 0.00 0.00
Donations - Restricted - Birchmere 1,400.00 1,400.00 3,030.00 2
Loan Repayments, Insurance Claims & Miscellaneous 726.09 726.09 30.00
Gift Aid 4,380.90 4,380.90 3,917.36 11
Scout ActiveSupport Unit and WASU 986.45 986.45 122.75
Sub total 1,400.00 33,063.65 34,463.65 56,503.37
Grants
Grants - Birchmere 0.00 0.00 2,000.00
Grants - Buddy Camp (Handicamp) 0.00 0.00 0.00
Other grants 0.00 0.00 0.00
Sub total 0.00 0.00 0.00 2,000.00 2
Fundraising & Activities (gross)
Activities (excluding Explorer subscriptions) 32,996.06 32,996.06 37,350.28
Jamboree 0.00 0.00 748.24 5
Birchmere campsite fees 10,157.76 10,157.76 8,286.76
DHQ Hire fees 75.00 75.00 1,821.00 3
Badge sales 11,063.29 11,063.29 9,248.70
Resource Centre sales 12,136.59 12,136.59 11,838.92
Adult training fees 140.00 140.00 30.00
Buddy Camp (Handicamp) - fees 49.00 49.00 50.00
Sub total 0.00 66,617.70 66,617.70 69,373.90
Investment income
Bank interest 1,617.64 1,617.64 1,275.40
Investments interest 3,250.60 3,250.60 2,781.68
Sub total 4,868.24 4,868.24 4,057.08
Total Gross Income 1,400.00 104,549.59 105,949.59 131,934.35
RESOURCES EXPENDED
Charitable Payments
Youth programme and activities 59,298.95 59,298.95 68,454.60 4
Adult support and training 921.79 921.79 2,182.67 4
District HQ 1,972.70 1,972.70 3,038.14 3
Birchmere campsite 0.00 17,665.00 17,665.00 21,719.51 4
Insurances and miscellaneous payments 4,782.08 4,782.08 3,621.98
Materials and equipment (Incl. Handicamp purchases) 0.00 0.00 0.00
Scout Active Support Unit and WASU 773.36 773.36 0.00 4
Buddy Camp (Handicamp) (excl.eqpt. purchases) 49.00 49.00 50.00
Jamboree 0.00 0.00 4,384.50 5
Sub total 0.00 85,462.88 85,462.88 103,451.40
Governance
District Exec admin expenses 0.00 0.00 0.00
Annual General Meeting 657.74 657.74 711.02
Sub total 0 657.74 657.74 711.02
Fundraising expenses
Resource Centre purchases 9,590.67 9,590.67 10,462.29
Badge purchases 9,609.91 9,609.91 8,301.21
Sub total 0 19,200.58 19,200.58 18,763.50
Total Gross Expenditure 0.00 105,321.20 105,321.20 122,925.92

Year ended 31 March 2025

Receipts and Payments Account

Woking District Scout Council

RESOURCES SUMMARY 2024/25 Funds 2023/24 Funds
£ £ £ £
Restricted Unrestricted Total Total
Total Gross Income 1,400.00 104,549.59 105,949.59 131,934.35
Total Gross Expenditure 0.00 105,321.20 105,321.20 122,925.92
Net of receipts/(payments) 1,400.00 -771.61 628.39 9,008.43
Cash funds b/fwd from previous year 46,115.72 178,808.29 224,924.01 215,915.58
Cash funds c/fwd at last posting 47,515.72 178,036.68 225,552.40 224,924.01 6
CASH RESERVES at 31st March 2025
Sections (including their cash floats) 73,750.09 73,750.09 76,011.69
Birchmere General 30,421.72 30,421.72 30,766.10 10
Birchmere Projects -11,061.55 -11,061.55 -12,461.55
Handicamp 17,200.94 0.00 17,200.94 17,200.94
Jamboree 7,745.63 7,745.63 4,245.63 5
Repairs and Replacements 89,930.77 89,930.77 76,980.51
District HQ - Service Charges 9,000.00 9,000.00 9,000.00 3
General Reserve 8,564.80 8,564.80 23,180.69
TOTAL 17,200.94 208,351.46 225,552.40 224,924.01 6
STATEMENT OF ASSETS AND LIABILITIES Last posting
£
Monetary Assets
CAF Bank Ltd Cash plus Gold accounts 59,731.41 63,265.24
CAF Bank Ltd Birchmere account 40,489.39 38,495.31
Co-operative Bank account 16,024.76 18,096.28
Buddy Camp current account (Barclays) 99.00 50.00
Buddy Camp (Handicamp) deposit account (Barclays) 18,064.33 17,848.50
Loyds WSTSC current account 1,782.11 1,728.25
COIF Deposit Account 5,300.67 4,986.35
Virgin Money account -0.10 -0.10
Nationwide 1 Year bond 34,416.25 33,016.92
Nationwide 35 Day Saver 48,716.82 47,179.87
Cash/Floats 927.76 257.39
Total cash funds 225,552.40 224,924.01 6
Other and Non Monetary Assets
Badge stock 3,620.82 2,392.00 7
Shop stock 12,472.49 11,290.38 7
Land and buildings 81,844.26 86,348.06 8
Scouting equipment, furniture etc 15,425.81 14,719.69 9
Total: Other and Non Monetary Assets 109,742.56 112,358.13
Liabilities
Badge floats (net owed to Groups) 2,983.01 1,775.29
Service charges for District HQ 18,000.00 18,000.00
Total Liabilities 20,983.01 19,775.29
NET TOTAL - Assets less liabilities 314,311.95 317,506.85

These accounts and financial statements were approved by the Trustees on May 2025 and signed on their behalf by:

Andrew Carapiet Helen Humphrey
Chairman Treasurer

WOKING DISTRICT SCOUT COUNCIL

Note 6

Notes to the Accounts for 2024 - 25

Note 1

Net capitation receipts retained of £7,135.75 are all designated for Birchmere campsite expenses and will be credited to the Birchmere General reserve in 2025/26. A payment of £578.50 re the prompt payment discount owed to us for the previous year was received in May 2024

We received £1,400 in donations to Birchmere campsite for Projects

We hire out the premises when not required for scouting meetings and activities. There was a net loss of -£1,898 due to reduced number of premises rentals. Under the terms of the lease an annual service charge is due to Woking Borough Council of up to a maximum of £3,000 per annum from 2012/13 and the cost of internal redecoration when necessary. No charge has yet been made prior to 31 Mar 2024,but £9,000 has been reserved for the potential liability. On 17 Mar 2025 Woking Borough Council emailed to start the claim for backdated charges for Mar 2019 to Mar 2024

Note 4

The balances help by District sections at 31st March 2025 compared with the previous year are detailed below:

Section Section Balances
31/03/25 31/03/24
Beaver Scouts 2,230 2,034
Cub Scouts 10,344 8,974
Scouts 743 1,907
WSTSC 1,782 1,728
Explorer Central 17,472 20,271
Alpex 2020 7,761 7,761
Challengers ESU 4,884 5,653
Martians ESU 8,057 6,878
Mavericks ESU 5,228 5,564
Wey Ahead ESU 4,539 4,617
Phoenix ESU 2,630 2,552
Young Leaders 4,365 4,151
Scout Network -1,724 -842
Scout Active Support Unit 824 782
Resource Centre 2,546 1,744
Birchmere campsite 29,842 30,766
Totals 101,522 104,540

The balance for Birchmere is before crediting £7,135.75 from Group and Explorer's capitation

Note 5

We are continuing to set aside £3,500 per annum towards the costs of the next World Jamboree

The Executive has decided that the total cash funds of £225552 should be allocated to designated Reserves as detailed

Note 7

Stock is valued at the lower of purchase price or realisable value. The net income (receipts, including internal sales, less payments plus/minus changes in floats and stock value) received in 2024/25 was a net profit of £3,728 from the Resource Centre (£2,815 profit in 2023/24) and a net profit of £2,682 for badges and badgemaker sales (£45 loss 2023/24)

Note 8

The District owns the Birchmere campsite buildings (comprising the warden's hut and store, the toilet and adult toilet/shower blocks, Birch Lodge and The Retreat, and store but not the site, which is leased from Surrey County Council. During 2024/25 Birchmere purchased and installed new doors at a cost of £4,590. After charging depreciation at 10% per annum the residual value of the land and buildings at Birchmere is now estimated at £81,844

Note 9 The value of £15,426 is the net figure after allowing for new purchases of equipment and charging depreciation at 20% per annum. The equipment is insured, on a new for old basis, at a substantially higher figure

Note 10

£1,000 of Birchmere General is set aside for any outstanding payments on the lease renewal.

Note 10

Gift Aid of £3,192.26 is for Explorers, £646.00 is for Birchmere and £542.64 is for Woking Scouts Target Sports Club

Independent examiner’s report to the trustees of WOKING DISTRICT SCOUT COUNCIL

| report to the trustees on my examination of the accounts of the Woking District Scout Council for the year ended 31 March 2025. .

.

Responsibilities and basis of report

As the charity trustees of the Woking District Scout Council you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

| report in respect of my examination of the Woking District Scout Council accounts carried out under section 145 of the 2011 Act and in carrying out my examination | have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

| have completed my examination. | confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 1. accounting records were not kept in respect of the Woking District Scout Council as required by section 130 of the Act: or

  1. the accounts do not accord with those records.

| have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached,

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Signed: Wa ;
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Name: Ruth Child ACMA

Relevant professional qualification or membership of professional bodies (if any): Chartered Institute of Management Accountants .

Address: 50A Rownhams lane, North Baddesley, Hampshire, SO52 9HQ

Date: 13 June 2025