OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator. This document is also available as Markdown.

← Hereford And Worcester Scout County

2025-03-31-accounts

Annual Report 2024 - 2025

Charity Number: 505004 Hereford and Worcester Scout County

Welcome & GoodbyWelcome from Harry!

I am thrilled to begin this report by celebrating the remarkable journey of Scouting in Hereford & Worcester over the past five years. Our young people have demonstrated unwavering dedication, resilience, and a passion for making a positive impact in our communities.

Reflecting on our achievements, the Shirejam County Camps in 2019 and 2023 stand out as vibrant celebrations of Scouting spirit, camaraderie, and adventure. These events brought together Scouts from across the county, fostering friendships and creating lasting memories.

Our youth leaders have been at the forefront of various forums and camps, showcasing their skills and passion. They have represented Scouts with distinction, engaging in meaningful discussions and contributing to the growth and development of our community. Notably, Scouts from Herefordshire and Worcestershire joined 500 others from across the UK to help shape the future of the movement.

We have also embarked on extraordinary trips, such as our journey to Norway, which broadened the horizons of our Scouts and enriched their understanding of different cultures and environments. These experiences have strengthened bonds and fostered a global perspective among our youth.

Throughout these years, Scouting in our county has been in full swing. Our youth have displayed extraordinary dedication, resilience, and commitment to making a positive impact in our society. Their involvement in significant national events, such as Jubilees, the late Queen’s funeral, and the coronation of our new King, has showcased their unwavering commitment to service and community.

The incredible youth forums have been a testament to the creativity, passion, and maturity of our Scouts. Their ideas, perspectives, and dreams for our county highlight their limitless potential and the bright future they will help shape in the coming years.

Through their participation in Scouting activities and programs, our youth have not only developed essential life skills but have also become compassionate, responsible, and empowered individuals. They are our community’s future leaders, and it is a privilege to witness their growth and journey towards becoming the change-makers our county needs.

None of this would be possible without the dedicated and passionate volunteers who tirelessly support our Scouts. Their unwavering commitment, guidance, and mentorship have been instrumental in empowering our young people and helping them discover their true potential.

As we look to the future, I am excited to announce the handover of responsibilities to our new County Youth Leads: Billy, Fliss, Daisy, Bryn, and Marc. Their enthusiasm and fresh perspectives will undoubtedly propel our youth initiatives to new heights.

Let us continue to nurture and support these exceptional individuals as they shape our county and contribute to a brighter future for all.

Thank you for your continued support and belief in the power of Scouting.

Harry Bantham-Jones County Youth Lead

An Introduction from the Chair

It’s a real pleasure to share this year’s annual report on behalf of the Board of Trustees. I’m incredibly proud of everything we’ve achieved together over the past year - our staff, our trustees, our volunteers, and most of all, the amazing young people at the heart of everything we do.

Our young people continue to inspire us with their ambition, creativity, and courage. This year, we’ve seen them try new things, take part in new experiences, and speak out on issues that matter to them. Their achievements are a testament not just to their own determination, but to the supportive environment nurtured by our community of dedicated volunteers. We are proud of each and every one of them.

This year has not been without its challenges. As trustees, we have had to make some difficult decisions, balancing our long-term goals with immediate realities. One of these was a short-term change of direction for Shirejam. While this was not an easy choice, we believe it was the right one for the sustainability of the event and to allow us to develop skills in a team that can bring it back bigger and better, in the future.

We’ve also started to see the positive impact of introducing a dedicated County Safety Advisor following the Prevention of Future Deaths report, which came out of the inquest into the tragic incident on the Great Orme in 2018. Paul has helped us strengthen risk assessments, improve training, and embed a culture of safety and accountability across our entire volunteer team through his advice and training sessions.

There are many more things I could talk about but most importantly I want to say thank you.

To the young people - you are the reason we do what we do. Thank you for your trust, your energy, and your determination.

And to our volunteers - your time, your care, and your belief in the next generation are what make everything we do possible.

With heartfelt thanks

Scouting by the County Lead Volunteer

The Scout Association is currently developing its strategy for 2025 and beyond, building upon the successes and lessons of the “Skills for Life” plan. This new strategy aims to ensure that Scouting remains relevant, inclusive, and impactful in a rapidly changing world.

For Scouts Hereford & Worcester, aligning with this national vision offers an opportunity to strengthen local Scouting, address community-specific challenges, and contribute meaningfully to the broader movement.

The upcoming strategy focuses on several key areas:

Hereford & Worcester: Local Context and Opportunities

The 2025 Census data for Hereford & Worcester provides valuable insights into the region’s current standing and areas for development:

Strategic Alignment and Action Steps

To align with the national strategy and address local needs, Scouts Hereford & Worcester can consider the following actions:

Conclusion

The development of the Scout Association’s strategy for 2025 and beyond presents a pivotal moment for Scouts Hereford & Worcester. By aligning local efforts with national priorities, embracing innovation, and focusing on inclusivity and community impact, the region can continue to provide meaningful and transformative experiences for young people. Through collective commitment and strategic action, Scouts Hereford & Worcester can contribute significantly to the future success of the Scouting movement.

==> picture [21 x 18] intentionally omitted <==

----- Start of picture text -----
Sid
----- End of picture text -----

Focus in 2024/5 to 2026

Census & Membership

The 2025 Census data for Hereford & Worcester reveals both encouraging progress and areas requiring further attention as the Scout Association continues its recovery and growth efforts following the disruptions of recent years.

Across Beavers, Cubs, Scouts, and Explorers, the total membership in 2025 stands at 5,143 young people, representing nearly 88% of the 2020 baseline figure of 5,849. Although there has been a decline of around 700 members since 2020, the region is on a promising trajectory, with current figures meeting approximately 84% of the 2026 growth target of 6,142. This demonstrates sustained momentum in the return to pre-pandemic levels and highlights the importance of continued local engagement and recruitment strategies.

The newer Squirrels section, introduced after the 2020 Census, has reached 356 members in 2025. While this is below the target of 762 by 2026, it represents substantial initial uptake, achieving nearly 47% of the goal in its early growth phase. Continued investment in supporting new sections and volunteers will be key to furthering this progress.

These figures are complemented by broader transformation efforts underway within the Scout Association. These include significant changes to the digital infrastructure and volunteer experience, with streamlined joining processes, improved learning resources, and revised volunteer role titles. The introduction of the new “Growing Roots” and “Branching Out” learning framework, along with making the Wood Badge optional and open to all, is expected to further enhance volunteer engagement and retention.

The data supports the strategic focus on growth and inclusion while recognising the challenges that remain. With an ambitious but achievable target for 2026 and the continued rollout of national transformation plans, Hereford & Worcester is well placed to sustain its progress. Local leadership and volunteers will be crucial in delivering the next phase of recovery, helping to realise a more vibrant and accessible Scouting experience for all young people across the county

*Numbers of Young People highlighted when the average is 12 or fewer per section

Adult Awards

Congratulations to all our members listed here. All of whom fully deserve the recongnition they have recieved.

Awardee

Award

Derek Barnes John Martin Day Nathan David Read Susanna Louise Taylor Wendy Carol Porteus

Silver Wolf

Silver Wolf

Award for Merit Nathan David Read Award for Merit Susanna Louise Taylor Award for Merit Wendy Carol Porteus Award for Merit Kevin David Casey Award for Merit Award for Merit Award for Merit Jane Preston Simon Richard Turner Award for Merit Andrew Rawlinson Award for Merit Award for Merit Award for Merit Emily May Davies Award for Merit Jessica Daisy Walker Jo Watson Award for Merit Andrew Mark Vincent Award for Merit Award for Merit Ann Davies Award for Merit Jennifer Mary Oliver Award for Merit Lucy Hancock

Kevin David Casey Michael Charles Richardson Michael John Thomas Chalk

Jane Preston Simon Richard Turner Andrew Rawlinson Christopher Neil Packwood Emily May Davies Jessica Daisy Walker Jo Watson Andrew Mark Vincent

Chief Scout’s Commendation for Good Service

Adam Johnson, Alice Jane Clark, Benjamin James Harris, Bethany Grace Taylor, Hannah Louise Willington, Harry Joshua Lees, Joseph Paolo Capaldi, Lee Tresigne, Louise Grace Davis, Michelle Smith, Oliver Paul Rowberry, Oliver Thomas Kingscott Lees, Aaron James Pinder, Aileen Carina Cockram, Alexandra Braticevici, Darren Paul Harffey, Erica Jenny Elizabeth Wilson, Hazel Bradley, Matthew Cann, Robert Andrew Farrington, Samuel Charles John Brookes, Stewart Brian Watkiss, Suzanne Maureen Harffey, Bethany Norwood, Cheryl Watson-Cumbes, Gareth Richard Griffiths, Keith Han-bury Preston, Matthew Taylor, Philip Moore, Ruth McNeill, Samantha Jane Panniers, Sarah Chedgzoy, Annette Pye, Anthony Sam Turbutt, Christopher Kevin Guest, Craig James Pedley, Ian Russell Wood, James Robert Thom-as Stanley, Louisa Coleman, Matthew Jennings, Cameron Jack Kelly, James Richard Rowberry

F: a ad ad fer

a : —_— = 7 a le a ee F: a ad ad Gee t=, = 5 i cas Ok el 3h ae (Ba

Ba sn, ; : Me as a i ae a Wild= about| . the outdoors? So are we.

.

Squirrets. The newest branch of the Scouts family tree. Where 4-6 year olds can join in too.

This is an age when minds are fizzing, when energy and cunosity levels are sky high, when ftile Ives are full ofwow and wonder.

Set them climbing the tree. Who knows how far they'll reach? scoutshw.org.uk

: 0

The Money

From the Treasurer

Financial Review:

The Charity's income sources are membership subscriptions, organised events, participant fees and campsite hire.

The increase in membership subscriptions income has been used to ensure ongoing funding for the growth and development officer and to increase spending on adult member training and activity skills.

Organised events income and expenditure both increased significantly due to the trip to Kandersteg, Switzerland involving 250+ members.

Kinver Campsite income has been maintained in spite of several closures due to weather storms, which caused significant damage to the campsite resulting in increased expenditure on maintenance and repairs.

Full details are set out in the Financial Statements for the year ending 31st March 2025.

Reserves:

At the 31st March 2025, the charity had funds (Net Current Assets) equivalent to 10 months of expenditure.

The Trustees' aim is to hold a reserve equivalent to 12 months of operating costs to be able to continue its charitable activities should income sources fall short due to circumstances outside its control.

Investment Policy:

It is the Trustees' policy to hold funds in interest-bearing bank accounts and investment in a medium risk income and growth fund.

Why volunteering at Scouts is

  1. It’s good for your skills and your future

==> picture [20 x 15] intentionally omitted <==

----- Start of picture text -----
"a
----- End of picture text -----

of UK adults believe of young people in the UK Scouts score 18% higher Scouts helps you develop aged 14-18 believe Scouts on courage, 15% higher on skills useful in later life helps you develop skills useful independence and are 18% (rouGov 2020) in later life (YouGow 2020) more likely to be better problem solvers (Scout Experience Survey 2020)

  1. q ot ] It’s good for your cy 3. It’s good for health and happiness f @ your family, friends cs and community volunteers (77%) agree it ¥ hd @) Over three-quarters of ® improves their mental health @) ® The and wellbeing. (Time Vell most common Spent Survey NCVO 2019} Researchers found that benefits voludese report are participants ages 16-24 and enjoyment (95%), a Sense of 55-74 were especially likely to personal achievement (910%) benefit from volunteering, and feeling Lelia they make a perhaps because of the difference (90%). (Time Well opportunity to build social Spent Survey NCVO 2015) connections. (Journal of People who've volunteered who've volunteered volunteered Happiness 2020)

People who've volunteered who've volunteered volunteered in the past year were more satished with their lives and better. Journal of Happiness rated their overall health as Studies 2020)

7 Scouts spend on average Li more days a week being physically active (Scouts Experience Survey 2020

Q@Q® volunteersOver two-thirdsagree(68%)it helps of them feel less isolated — this is even higher among younger volunteers (77%) for those aged 15-24 and 76% for those aged 25-34). (Time Well Spent Survey NCVO 2019)

scouts.org.uk/ volunteer © Scouts 2071

==> picture [133 x 28] intentionally omitted <==

----- Start of picture text -----
Scouts “oO
----- End of picture text -----

Our People

The Scout Association is undergoing a major transformation to make volunteering simpler, more accessible, and more rewarding. This includes a comprehensive digital overhaul, with new systems introduced to help manage membership data, welcome new volunteers, and access learning resources more easily. A refreshed volunteer experience is being rolled out, featuring a new joining journey and warm welcome process. Learning has also been redesigned, now structured around “Growing Roots” and “Branching Out”, with the Wood Badge becoming optional and available to all volunteers. In addition, many volunteer role titles have been updated to reflect a more inclusive and streamlined approach.

A revised edition of the Policy, Organisation and Rules (POR) has been published, incorporating these changes as well as integrating Scottish Variations. Badge updates include the merging of the Astronomer and Astronautics Activity Badges into a single Space Activity Badge, with a transition period in place until 30 June 2025.

Looking ahead, Scouts is reimagining the 14–24 year old programme, with a test-and-learn phase launching from 1 April 2025. The digital system will continue to evolve, with ongoing enhancements to volunteer management, criminal record checks, and disclosure processes. We also welcome Dwayne Fields as our new Chief Scout, following Bear Grylls’ tenure.

Trustee Support

By working together, and following our Scouts values, we’ll make sure everyone has a positive, safe and rewarding experience.

The Scout County provides:

We have been briefing changes for the upcoming transformation changes to ensure that alongside each District Lead Volunteer, together form the County Leadership Team.

Team Lead Report: 14-24

The 14 to 24 age group across the county continue to go from strength to strength with more Explorer Units opening allowing more Young People to carry on their Scouting journey and experience more.

Top Awards

In the last 12 months, we have celebrated plenty of Top Awards successes including:

A huge congratulations to everyone on your achievements. We are all incredibly proud of you!

Scouts of the World Award

Hereford & Worcester held our first Scouts of the World Award (SOWA) discovery weekend allowing Network members to begin their journey to complete their projects to “make the world a better place”. Good luck to everyone as you undertake this award. We look forward to hearing all about your projects.

The Young Leaders’ Scheme is a programme of training modules and missions (projects) designed to help and support those aged between 14 to 18 who work with a section (Beaver Scouts, Cub Scouts and Scouts) as a Young Leader.

Modules give them the knowledge and the missions are where this learning can be put into practice to develop the learning, skills and understanding needed in their role, which can be built on if they decide to take out an adult appointment.

Our county is incredibly fortunate to have a remarkable group of young leaders who are truly the future of our scouting community. Their dedication, passion, and enthusiasm are commendable, and their contributions have made a significant impact on the youth-led focus we strive for. These young leaders embody the values of scouting and serve as inspiring role models for their peers.

We have organised training events that have been extremely well attended, further highlighting the commitment and eagerness of our young leaders including a full weekend at Barnt Green Scout and Guide Centre and a First Aid Masterclass held at Perdiswell Young People’s Leisure Club.

It is through initiatives like these that we nurture and empower our young leaders, providing them with the necessary tools to lead and guide their fellow scouts. Their enthusiasm for learning, growth, and service is truly inspiring, and their impact on our scouting community is immeasurable. We are immensely proud of our young leaders and are confident that they will continue to positively shape the future of scouting in our county.

Kinver

Our income includes bookings from Scouts, third-party providers for schools, LARPs (Live Action Role-Playing), Compa Hall hirers and activity courses.

The total income for the site in the year 2024-2025, including donations, was £ 118,935

Pride

Scouts embraces and welcomes individuals of all gender identities and sexual orientations. We take great pride in celebrating the values of inclusivity and diversity. Therefore, we are delighted to announce our active involvement in supporting and participating in Pride events throughout the nation in 2024/5.

Scouts Hereford and Worcester wholeheartedly supports all Pride events, including the one held in Worcester. It was a tremendous success, with our Jamboree unit and numerous leaders from across the county attending to show their support for our youth members and the wider LGBTQ+ community. We are committed to fostering an environment where everyone feels valued and accepted, and our presence at Pride events is a testament to this commitment.

Inclusion Leaders continue to face and meet the challenges of keeping, their programmes fun and challenging while being inclusive to all. Scouts is an inclusive, values-based Movement. Membership is open to all those who share our fundamental values. The Equal Opportunities Policy outlines what we do to ensure the movement is open and accessible; and that people are treated equally and with respect. This policy is reflective of the ethos of Scouts, expressed by our fundamental values (integrity, care, co-operation, respect and belief) and our commitment to delivering Scouts for all. By removing any real or perceived barriers to participation, we can ensure that even more young people can enjoy the adventure of Scouts and that Scouts will be as diverse as the communities in which we live. More strategically, a new national Inclusion team launched this year, so far delivering talks and workshops for mental health awareness week and recruitment for advisory groups to inform the national volunteer recruitment strategy, cascaded to members via newsletters and social media. o_o * | He

Programme

In 2025, Scouts Hereford & Worcester continued to offer enriching and adventurous experiences for young people across the county. This year featured a variety of activities that not only fostered personal growth but also strengthened community bonds.

One of the highlights was the County Cub Camp held from 14th to 16th June at Warren Oak, Ledbury. With a vibrant “Pirates Ahoy!” theme, the camp brought together approximately 300 Cubs and leaders for a weekend filled with treasure hunts, water fights, and campfire camaraderie. The event emphasized self-led activities and adventurous challenges, encouraging Cubs to develop teamwork and problem-solving skills in a fun and engaging environment.

In March, the annual Shirehike event took place, attracting 970 participants and around 100 adult volunteers. Starting and finishing in Colwall, the event offered various walking routes ranging from 5km to 37km, catering to all sections from Squirrel Scouts to Scout Network members. This well-established event not only promoted physical activity and appreciation for the outdoors but also reinforced the values of perseverance and community support.

The county also focused on youth leadership development. The Young Leaders’ Scheme continued to thrive, providing training modules and missions designed to equip young people aged 14 to 18 with the skills necessary for leadership roles within their sections. Training camps, including a First Aid Training Weekend at Kinver campsite, were well-attended, highlighting the commitment of our young leaders to personal development and service.

Looking ahead, the county is excited to welcome a new team of County Youth Leads: Billy, Fliss, Daisy, Bryn, and Marc. Their enthusiasm and fresh perspectives are anticipated to bring new energy to youth initiatives and ensure that the voices of young people continue to shape the future of Scouting in Hereford & Worcester.

These activities and developments underscore the county’s commitment to providing diverse and meaningful opportunities for young people. Through camps, hikes, and leadership programs, Scouts Hereford & Worcester continues to empower youth, foster community engagement, and uphold the values of Scouting.

12 months of County activity in photos

Our Governance

Constitution

The full name of the charity is ‘Hereford and Worcester Scout County’ and the charity registration number is 505004. The charity is an educational charity established in accordance with the Policy, Organisation and Rules (POR) of The Scout Association. The County is registered with The Scout Association, number 16100. The County Scout Council has adopted the standard constitution recommended in chapter 5 of POR and adopted the necessary associated resolutions, e.g. quorum for meetings.

Scouting exists to actively engage and support young people in their personal development, empowering them to make a positive contribution to society.

As defined in POR, Scouting takes place when young people, in partnership with adults, work together based on the values of Scouting and:

Trustees

Ex Officio

Robert Sidley - County Lead Volunteer Jamie Sandison - Chair Ian Newman - Treasurer Felicity Jones - County Youth Lead Team representative

Appointed

Callum Walters Abbie McFarlane Ellen Cockram Tom Palmer Robert Williams

Our Governance

OtherKeyRolesduringtheyear:

Team People Lead Team Media & Comms Lead Team 14-25 Lead Team Programme Lead Team Leader Kinver County Youth Lead Team

Vacant Peter Dodman Lauren Wheeldon Rob Williams Vacant Fliss Jones, Billy Bantham Jones, Bryn Jones, Daisy Mawby, Marc Chorley

County Volunteering Learning Manager Young Leaders Support Explorers Team Leader Network Team Leader Inclusion Team eader L Pride Team eader L Transformation Lead County Activity Team Manager County BushScout Team Manager County Safeguarding Advisor County Safety dvisor A County Legal Advisor County MAPS County Badge Secretary County Hillwalking Team Leader County Presidents

Vacant Vacant Vacant Vacant Andy Hopkins Phil Lacey John Day & Dr. Derek Barnes Vacant Lee Russell Vacant Paul Howard Vacant Rob Willlians Vacant Mark Graham To be Appointed

Structure,GovernanceandManagement

Scouting in the United Kingdom is organised in Scout Groups, Scout Districts, Scout Counties and Country Headquarters. These ‘units’ of Scouting provide:

As a Scout County, Hereford and Worcester is comprised of nine Scout Districts, two County Scout Sub teams and a County Team. Scouting in the County is run by the County Team led by the County Lead Volunteer and supported by the County Trustees.

Trustees comprise the ex officio County Trustees (County Lead Volunteer and County Youth Lead Volunteer), 8 appointed County Trustees (including Chair and Treasurer) appointed by the County Scout Council at the AGM and, if required, co-opted Trustees appointed annually by the County Trustee Board. The number of co-opted members must not exceed the actual number of appointed Trustees, excluding Chair and Treasurer. Upcoming vacancies will be announced prior to the AGM and nominations invited.

Our Governance

The County Trustee Board manages the County infrastructure and support services, meeting four times a year. The Trustee Board exists to support the County Lead Volunteer in meeting the responsibilities of the appointment.

Members of the Trustee Board act collectively as charity Trustees of the Scout County, and in the best interests of its members to:

The Trustee Board members also:

Our Governance

Risk and Internal Controls

The County has in place systems of internal controls that are designed to provide good assurance against material mismanagement or loss. These include two independent authorisers for all payments and comprehensive insurance policies to ensure that insurable risks are covered.

The Trustees regularly review the risks to which they might be exposed and systems have been established to mitigate those risks. The Trustees updated the County risk management approach developed by The Scout Association. This involves initial review, dedicated risk assessment workshops and further review and iteration leading to a comprehensive risk register with mitigating actions and responsibilities which is regularly reviewed by the Trustees.

The County has a well-established Safeguarding Coordinator, working in conjunction with the County Lead Volunteer. A number of training initiatives and updates have taken place including the revision of The Scout Association’s yellow card policy.

Contribution of Volunteers

Scouting across Hereford & Worcester County is entirely dependent on the combined resources of thousands of adult volunteers to lead, manage, administer and support Scouting. The County greatly appreciates the generosity, time and effort given by these volunteers (and their families) and the fantastic impact that they have on delivering the fun, challenge and everyday adventure that is Scouting.

Nevertheless, the County is limited in the amount of Scouting that it can provide (directly or indirectly) by the number of adult volunteers that it has. We are therefore constantly on the lookout and proactively recruiting additional volunteers (to whom we provide full training).

Our Paid Staff

The County currently has three members of staff. The pensions provsion is provided for by the Scouts Association.

County Administrator ; full time part time hours contract

Operations Manager for Kinver ; full time fixed term contract.

Growth & Development Off cer; full time fixed term contract.

Financial

The Trustees confirm that they have complied with the duty in Section 17(5) of the 2011 Charities Act to have due regard to guidance on public benefit published by the Charity Commission when reviewing the charity’s objectives and in planning future activities.’

Our Governance

Registered Address:

Hereford & Worcester Scout County Kinver Outdoors The Compa Kinver Staffordshire DY7 6HR e-mail: heretohelp@scoutshw.org.uk

website: https://www.scoutshw.org.uk

Independent Examiner's Report to the Trustees of Hereford & Worcester Scout County

Independent examiner's report to the trustees of Hereford & Worcester Scout County

| report to the charity trustees on my examination of the accounts of Hereford & Worcester Scout County (the Trust) for the year ended 31st March 2025.

Responsibilities and basis of report

As the charity trustees of the Trust 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 Trust's accounts carried out under Section 145 of the Act and in carrying out my examination | have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.

Independent examiner's statement Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. | can confirm that | am qualified to undertake the examination because | am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

| 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 Trust as required by Section 130 of the Act; or 2. the accounts do not accord with those records; or

  2. the accounts do 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 true and fair view which is not a matter considered as part of an independent examination.

| 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.

Melissa Godwin ACA ACCA

The Institute of Chartered Accountants in England and Wales

The Richards Sandy Partnership Thorneloe House

25 Barbourne Road

Worcester

Worcestershire WR1 1RU

Date: ......43.2.28.

Page 25

Hereford & Worcester Scout County

Statement of Financial Activities

for the Year Ended 31st March 2025

Unrestricted
funds
Notes
£
INCOME AND ENDOWMENTS
FROM
Donations and legacies
4
91,459
Charitable activities
7
Events and activities
431,827
Kinver campsite
-
Other trading activities
5
-
Investment income
6
4,365
Total
527,651
EXPENDITURE ON
Raising funds
8
-
Charitable activities
9
Events and activities
433,420
Kinver campsite
-
Admin training and support
75,556
Total
508,976
Net gains/(losses) on
investments
(552)
NET INCOME/(EXPENDITURE)
18,123
Transfers between funds
20
(7,500)
Net movement in funds
10,623
RECONCILIATION OF FUNDS
Total funds brought forward
96,808
TOTAL FUNDS CARRIED
FORWARD
**107,431 **		 Kinver
designated
fund
£
680
238
99,270
18,684
63
118,935
1,169
-
175,007
-
176,176
-
(57,241)
-
(57,241)
321,291
264,050		 Restricted
funds
£
-
-
-
-
-
-
-
-
-
-
-
-
-
7,500
7,500
7,000
14,500		 2025
Total
funds
£
92,139
432,065
99,270
18,684
4,428
646,586
1,169
433,420
175,007
75,556
685,152
(552)
(39,118)
-
(39,118)
425,099
**385,981 **		 2024
Total
funds
£
67,352
412,096
101,228
18,022
4,268
602,966
2,320
429,988
157,758
64,324
654,390
1,857
(49,567)
-
(49,567)
474,666
425,099

The notes form part of these financial statements

Page 26

Hereford & Worcester Scout County

Balance Sheet 31st March 2025

2025 2024
Kinver
Unrestricted designated Restricted Total Total
funds fund funds funds funds funds
Notes £ £ £ £ £
FIXED ASSETS
Tangible assets 15 1,680 164,264 - 165,944 216,334
Investments 16 **37,601 ** - - 37,601 37,150
39,281 164,264 - 203,545 253,484
CURRENT ASSETS
Stocks 17 - 1,131 - 1,131 1,231
Debtors 18 144,742 15,186 - 159,928 85,334
Cash at bank **341,032 ** 84,332 14,500 439,864 745,602
485,774 100,649 14,500 600,923 832,167
CREDITORS
Amounts falling due within one
year 19 (417,624) (863) - (418,487) (660,552)
NET CURRENT ASSETS 68,150 99,786 14,500 182,436 171,615
TOTAL ASSETS LESS
CURRENT LIABILITIES 107,431 264,050 14,500 385,981 425,099
NET ASSETS **107,431 ** 264,050 14,500 **385,981 ** 425,099
FUNDS 20
Unrestricted funds 371,481 418,099
Restricted funds 14,500 7,000
TOTAL FUNDS 385,981 425,099

The financial statements were approved by the Board of Trustees and authorised for issue on ...19th June 2025........... and were signed on its behalf by: ............................................. A —~ J Sandison - Trustee

The notes form part of these financial statements

Page 27

Hereford & Worcester Scout County

Cash Flow Statement for the Year Ended 31st March 2025

Notes
Cash flows from operating activities
Cash generated from operations
1
Net cash (used in)/provided by operating activities
Cash flows from investing activities
Purchase of fixed asset investments
Interest received
Net cash provided by investing activities
Change in cash and cash equivalents in
the reporting period
Cash and cash equivalents at the
beginning of the reporting period
Cash and cash equivalents at the end of
the reporting period		 2025
£
(309,163)
(309,163)
(1,003)
4,428
3,425
(305,738)
745,602
**439,864 **		 2024
£
224,625
224,625
(930)
4,268
3,338
227,963
517,639
745,602

The notes form part of these financial statements

Page 28

Hereford & Worcester Scout County

Notes to the Cash Flow Statement for the Year Ended 31st March 2025

1. RECONCILIATION OF NET EXPENDITURE TO NET CASH FLOW FROM OPERATING ACTIVITIES OPERATING ACTIVITIES
2025 2024
£ £
Net expenditure for the reporting period (as per the Statement of
Financial Activities) (39,118) (49,567)
Adjustments for:
Depreciation charges 50,390 50,390
Losses/(gain) on investments 552 (1,857)
Interest received (4,428) (4,268)
Decrease/(increase) in stocks 100 (857)
(Increase)/decrease in debtors (74,594) 97,042
(Decrease)/increase in creditors (242,065) 133,742
Net cash (used in)/provided by operations **(309,163) ** 224,625

2.

ANALYSIS OF CHANGES IN NET FUNDS

At 1.4.24 Cash flow At 31.3.25
£ £ £
Net cash
Cash at bank **745,602 ** **(305,738) ** **439,864 **
**745,602 ** **(305,738) ** **439,864 **
Total 745,602 (305,738) 439,864

The notes form part of these financial statements

Page 29

Hereford & Worcester Scout County

Notes to the Financial Statements for the Year Ended 31st March 2025

1. STATUTORY INFORMATION

Hereford & Worcester Scout County is an unincorporated charity registered with the Charity Commission for England and Wales. The charity's principal address is 16 Northwick Close, Worcester, WR3 7EF.

2. ACCOUNTING POLICIES

BASIS OF PREPARING THE FINANCIAL STATEMENTS

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value, as modified by the revaluation of certain assets.

The accounts are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

INCOME

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Income from grants and donations is recognised in the period in which the charity is entitled to receipt and the amount can be measured with reasonable certainty. Income from grants is only deferred when the charity has to fulfil conditions not yet met before becoming entitled to it or where the donor has specified that the income is to be expended in a future period.

Membership subscriptions are considered to be, in substance, donations rather than payment for services. Membership subscriptions are recognised over the subscription period on a straight-line basis.

Amounts collected by the charity as agent on behalf of The Scout Association are not accounted for as income of the charity.

Legacies are recognised when probate is granted and there is sufficient information to measure them. Where there is insufficient information to reliably measure any outstanding legacies, these are instead treated as contingent assets (and details of any such legacies will be disclosed in the notes to these financial statements).

Income relating to services provided in the course of undertaking direct charitable activities represents the value of services provided to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable.

Rental income is measured on a straight line basis over the period of the lease.

Investment income is recognised when the relating investments issue notice of distribution to its investors.

EXPENDITURE

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

GRANTS PAYABLE

Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

TANGIBLE FIXED ASSETS

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property - land - not depreciated
Freehold property - buildings and static caravans - 10% on cost
Scouting equipment - 10% on cost

Page 30

continued...

Hereford & Worcester Scout County

Notes to the Financial Statements - continued for the Year Ended 31st March 2025

2. ACCOUNTING POLICIES - continued

TANGIBLE FIXED ASSETS

Assets costing less than £500 are not capitalised.

Property of the charity held by Custodian

The freehold land and buildings are held by The Scout Association Trust Corporation.

INVESTMENTS

Listed investments are stated at market value. Increases/(decreases) on revaluations of listed investments are transferred to/(from) the Statement of Financial Activities.

STOCKS

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

TAXATION

The charity is exempt from tax on its charitable activities.

FUND ACCOUNTING

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

PENSION COSTS

The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

FINANCIAL INSTRUMENTS

The charity has elected to apply the provisions of Section 11' Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial instruments are recognised when the charity becomes party to contractual provisions of the instrument.

Financial assets are offset, with the net amounts presented in the accounts where there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic Financial Assets

Basic financial assets, which include trade and other receivables and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Basic Financial Liabilities

Basic financial liabilities, including trade and other payables, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of future receipts, discounted at a market rate of interest. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade payables are obligations to pay for goods or services that have been acquired in the ordinary course of the operations from suppliers. Accounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade payables are recognised initially at transaction cost.

Page 31

continued...

Hereford & Worcester Scout County

Notes to the Financial Statements - continued for the Year Ended 31st March 2025

3. CRITICAL ACCOUNTING JUDGEMENTS AND KEY SOURCES OF ESTIMATION UNCERTAINTY

Accounting estimates and judgement are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Critical accounting judgements - tangible fixed asset depreciation policies

Freehold property includes land which is not depreciated and buildings and static caravans which are depreciated at an annual depreciation rate of 10% on cost.

The charity first adopted FRS 102 in the year ended 31 March 2019, prior to which it prepared financial statements on the receipts and payments methodology. On first time adoption of FRS 102 the charity elected to depreciate freehold buildings and static caravans from the date of transition and did not provide for any depreciation on this sub-class of tangible fixed assets for periods prior to the date of transition to FRS 102, on the basis that the charity undertook significant annual maintenance work of the buildings and static caravans (a depreciation policy that is not consistent with FRS 102).

Critical accounting judgements - agency transactions re The Scout Association

The charity collects a single combined membership fee which includes an element deemed payable to the charity and an element deemed payable to The Scout Association. The element of membership income deemed payable to The Scout Association has been accounted for as an agency transaction and has been netted against gross subscription income received, rather than shown as an expense of the charity.

4. DONATIONS AND LEGACIES

Donations
Gift aid
Gross subscriptions received (including amounts payable to The Scout
Association)
Subscriptions paid over to The Scout Association
(		 2025
£
17,762
216
280,586
206,425)
(
92,139		 2024
£
1,221
220
256,085
190,174)
67,352

A proportion of subscription income collected by the charity is deemed to be collected on behalf of The Scout Association. Under FRS 102 this is considered an agency transaction and is not revenue of the charity. However in the above disclosure gross receipts and element of those receipts subsequently paid over to The Scout Association have been disclosed separately in order to provide an analysis of funds received and paid by the charity as agent.

5. OTHER TRADING ACTIVITIES

6.

Shop income
Kinver hall rental income
INVESTMENT INCOME
Bank interest
Investment income		 2025
£
204
18,480
18,684
2025
£
3,635
793
4,428		 2024
£
1,967
16,055
18,022
2024
£
3,338
930
4,268

Page 32

continued...

Hereford & Worcester Scout County

Notes to the Financial Statements - continued for the Year Ended 31st March 2025

7. INCOME FROM CHARITABLE ACTIVITIES

Activity
Young Leaders Camps
Events and activities
Operation Bald Eagle
Events and activities
World Scout Jamboree
Events and activities
Shirejam
Events and activities
Duke of Edinburgh
Events and activities
Explorer Scouts
Events and activities
Norway / Nepal
Events and activities
Hillwalking weekend
Events and activities
Scotland
Events and activities
Poland
Events and activities
Shirehike
Events and activities
Roverway
Events and activities
Cub Camp
Events and activities
Costa Rica Ball
Events and activities
Kandersteg
Events and activities
SOWA Weekend
Events and activities
Kinver Camping & Activity
Kinver campsite
Courses
Kinver campsite
RAISING FUNDS
OTHER TRADING ACTIVITIES
Purchases
CHARITABLE ACTIVITIES COSTS
Direct
Costs
£
Events and activities
432,120
Kinver campsite
125,755
Admin training and support
58,820
616,695
GRANTS PAYABLE
Events and activities
The total grants paid to institutions during the year was as follows:
Grants to institutions
The total grants paid to individuals during the year was as follows:
Grants to individuals		 Grant
funding of
activities
(see note
10)
£
1,300
-
-
1,300		 2025
£
1,818
8,868
-
-
1,285
-
-
2,600
15,100
1,420
5,850
14,579
7,070
1,450
371,950
75
91,585
7,685
531,335
2025
£
1,169
Support
costs (see
note 11)
£
-
49,252
16,736
65,988
2025
£
1,300
2025
£
-
2025
£
1,985		 2024
£
3,168
11,194
160,992
189,521
1,856
3,711
155
3,705
550
34,344
2,900
-
-
-
-
-
96,521
4,707
513,324
2024
£
2,320
Totals
£
433,420
175,007
75,556
683,983
2024
£
25,525
2024
£
1,435
2024
£
24,090

8. RAISING FUNDS

9. CHARITABLE ACTIVITIES COSTS

10.

Page 33

continued...

Hereford & Worcester Scout County

Notes to the Financial Statements - continued for the Year Ended 31st March 2025

11. SUPPORT COSTS

Management
£
Kinver campsite
47,725
Admin training and support
14,528
62,253
Support costs, included in the above, are as follows:
Kinver
campsite
£
Telephone
704
Postage and stationery
-
Meetings and conference
-
Maintenance and repairs
45,505
Computer and website
1,516
Professional fees
-
Bank charges
1,527
Independent examination
-
**49,252 **		 Governance
Finance
costs
£
£
1,527
-
288
1,920
1,815
1,920
2025
Admin
training
and
Total
support
activities
£
£
-
704
1,818
1,818
5,918
5,918
815
46,320
3,997
5,513
1,980
1,980
288
1,815
1,920
1,920
16,736
65,988		 Totals
£
49,252
16,736
65,988
2024
Total
activities
£
595
1,566
3,012
35,666
3,270
2,160
1,720
1,830
49,819

12. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31st March 2025 nor for the year ended 31st March 2024.

TRUSTEES' EXPENSES

During the year the charity reimbursed 4 (2024 - 4) trustees expenses relating to travel costs totalling £952 (2024 - £2,259).

During the year the charity advanced R Sidley (Trustee) a total of £2,006 (2024: £10,538) to pay later overseas costs associated with arranging and attending overseas scouting trips.

13. STAFF COSTS

Wages and salaries
Other pension costs
The average monthly number of employees during the year was as follows:
Campsite Operations Manager
Administrator
Growth & Development Officer		 2025
£
56,627
1,468
58,095
2025
1
1
1
3		 2024
£
53,558
1,372
54,930
2024
1
1
1
3

No employees received emoluments in excess of £60,000.

Page 34

continued...

Hereford & Worcester Scout County

Notes to the Financial Statements - continued for the Year Ended 31st March 2025

14. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted
funds
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
66,691
Charitable activities
Events and activities
412,096
Kinver campsite
-
Other trading activities
-
Investment income
4,268
Total
483,055
EXPENDITURE ON
Raising funds
-
Charitable activities
Events and activities
429,988
Kinver campsite
-
Admin training and support
64,324
Total
494,312
Net gains on investments
1,857
NET INCOME/(EXPENDITURE)
(9,400)
Transfers between funds
17,070
Net movement in funds
7,670
RECONCILIATION OF FUNDS
Total funds brought forward
89,138
TOTAL FUNDS CARRIED FORWARD
96,808
15.
TANGIBLE FIXED ASSETS
COST
At 1st April 2024 and 31st March 2025
DEPRECIATION
At 1st April 2024
Charge for year
At 31st March 2025
NET BOOK VALUE
At 31st March 2025
At 31st March 2024		 Kinver
designated
fund
£
661
-
101,228
18,022
-
119,911
2,320
-
157,758
-
160,078
-
(40,167)
(9,570)
(49,737)
371,028
321,291
Freehold
property
£
531,483
317,069
50,150
367,219
164,264
214,414		 Restricted
funds
£
-
-
-
-
-
-
-
-
-
-
-
-
-
(7,500)
(7,500)
14,500
7,000
Scouting
equipment
£
2,400
480
240
720
1,680
1,920		 Total
funds
£
67,352
412,096
101,228
18,022
4,268
602,966
2,320
429,988
157,758
64,324
654,390
1,857
(49,567)
-
(49,567)
474,666
425,099
Totals
£
533,883
317,549
50,390
367,939
165,944
216,334

Page 35

continued...

Hereford & Worcester Scout County

Notes to the Financial Statements - continued for the Year Ended 31st March 2025

16. FIXED ASSET INVESTMENTS

MARKET VALUE
At 1st April 2024
Additions
Revaluations
At 31st March 2025
NET BOOK VALUE
At 31st March 2025
At 31st March 2024
17.
STOCKS
Kinver shop stock
18.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Other debtors
Accrued income
Prepayments
19.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Pensions
Deferred income
Accrued expenses
Deferred income
Gross subscription income relating to the next financial year
Event income relating to future events:
- collected in the year ended 31 March 2023
- collected in the year ended 31 March 2024
- collected in the year ended 31 March 2025		 2025
£
1,131
2025
£
2,321
11,609
145,998
159,928
2025
£
873
412,262
5,352
418,487
2025
£
252,648
-
29,920
129,694
412,262		 Listed
investments
£
37,150
1,003
(552)
37,601
37,601
37,150
2024
£
1,231
2024
£
2,883
7,214
75,237
85,334
2024
£
827
651,469
8,256
660,552
2024
£
278,613
99,002
273,854
651,469

Gross subscription income includes a proportion deemed collected on behalf of The Scout Association.

The event income carried forward relates to Costa Rica, Adult Skills Weekend and Scout Camp 2025.

Page 36

continued...

Hereford & Worcester Scout County

Notes to the Financial Statements - continued for the Year Ended 31st March 2025

20. MOVEMENT IN FUNDS

Unrestricted funds
General fund
Kinver designated fund
International fund
Support Fund
World Scout Jamboree
Restricted funds
Mary Cotterell Trust
TOTAL FUNDS
Net movement in funds, included in the above are a
Unrestricted funds
General fund
Kinver designated fund
Support Fund
World Scout Jamboree
TOTAL FUNDS		 At 1.4.24
£
82,653
321,291
6,655
7,500
-
418,099
7,000
425,099
s follows:
Incoming
resources
£
511,641
118,935
16,010
-
646,586
646,586		 Net
movement
in funds
£
3,676
(57,241)
-
15,210
(763)
(39,118)
-
(39,118)
Resources
expended
£
(507,413)
(176,176)
(800)
(763)
(685,152)
(685,152)		 Transfers
between
At
funds
31.3.25
£
£
(11,373)
74,956
-
264,050
(6,655)
-
2,928
25,638
7,600
6,837
(7,500)
371,481
7,500
14,500
-
385,981
Gains and
Movement
losses
in funds
£
£
(552)
3,676
-
(57,241)
-
15,210
-
(763)
(552)
(39,118)
(552)
**(39,118) **

Comparatives for movement in funds

Unrestricted funds
General fund
Kinver designated fund
International fund
Support Fund
Restricted funds
Mary Cotterell Trust
TOTAL FUNDS		 At 1.4.23
£
53,838
371,028
27,300
8,000
460,166
14,500
474,666		 Net
movement
in funds
£
11,745
(40,167)
(20,645)
(500)
(49,567)
-
(49,567)		 Transfers
between
funds
£
17,070
(9,570)
-
-
7,500
(7,500)
-		 At
31.3.24
£
82,653
321,291
6,655
7,500
418,099
7,000
425,099

Page 37

continued...

Hereford & Worcester Scout County

Notes to the Financial Statements - continued for the Year Ended 31st March 2025

20. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Kinver designated fund
International fund
Support Fund
TOTAL FUNDS		 Incoming
resources
£
483,055
119,911
-
-
602,966
602,966		 Resources
expended
£
(473,167)
(160,078)
(20,645)
(500)
(654,390)
(654,390)		 Gains and
Movement
losses
in funds
£
£
1,857
11,745
-
(40,167)
-
(20,645)
-
(500)
1,857
(49,567)
1,857
(49,567)

PURPOSE OF INDIVIDUAL FUNDS

Unrestricted funds (including designated funds)

General Fund

The unrestricted general fund can be used for any charitable purpose within the charity's objects and approved by the Trustees.

Kinver Fund

The Trustees have designated net proceeds from Kinver camp activities to be used to maintain and develop the County Campsite at Kinver.

International Fund

These are funds which have been designated for the purpose of supporting members attending Scouting events in other countries. Note that £800 of grants have been committed from this fund and have were put towards trips in the year. During the year, this fund was closed and merged into the support fund.

Support Fund (Formerly Hardship fund)

These are funds which have been designated for the purpose of supporting members to participate in Scouting events that they otherwise could not afford. This now also incorporates the International fund, allowing support to be given to any type and location of scouting event.

Restricted funds

Mary Cotterell Trust fund

This fund is restricted for the purpose of supporting children in Herefordshire as far as this may be possible.

TRANSFERS BETWEEN FUNDS

Current Year

During the year the Hardship Fund was renamed to Support Fund, and the International fund merged to create the one fund. To facilitate this, £6,655 was transferred from the International Fund. Other transfers included a transfer from the Support Fund to General funds to cover a deficit in the Poland Trip, and £5,700 from general funds to the Jamboree fund, being the annual contribution agreed by trustees this year. Furthermore £1,900 was designated into the Jamboree fund as directed by the trustees.

During the prior year £7,500 was transferred from the restricted Mary Cotterell Trust fund to the General Unrestricted fund to contribute towards the salary of the County Development Office (in support of Scouting development in Herefordshire).The trustees considered that this was not needed and have since transferred the £7,500 back into the fund this year.

Page 38

continued...

Hereford & Worcester Scout County

Notes to the Financial Statements - continued for the Year Ended 31st March 2025

21. RELATED PARTY DISCLOSURES

During the year the charity received donations from trustees totalling £27 (2024 - £24).

Page 39

Hereford & Worcester Scout County

Detailed Statement of Financial Activities for the Year Ended 31st March 2025

INCOME AND ENDOWMENTS
Donations and legacies
Donations
Gift aid
Gross subscriptions received (including amounts
payable to The Scout Association)
Subscriptions paid over to The Scout Association
Other trading activities
Shop income
Kinver hall rental income
Investment income
Bank interest
Investment income
Charitable activities
Kinver Camping & Activity
Young Leaders Camps
Operation Bald Eagle
World Scout Jamboree
Shirejam
Duke of Edinburgh
Explorer Scouts
Norway / Nepal
Hillwalking weekend
Courses
Scotland
Poland
Shirehike
Roverway
Cub Camp
Costa Rica Ball
Kandersteg
SOWA Weekend
Total incoming resources
EXPENDITURE
Other trading activities
Shop purchases
Charitable activities
Warden honorarium and travel
Wages
Carried forward		 2025
£
17,762
216
280,586
(206,425)
92,139
204
18,480
18,684
3,635
793
4,428
91,585
1,818
8,868
-
-
1,285
-
-
2,600
7,685
15,100
1,420
5,850
14,579
7,070
1,450
371,950
75
531,335
646,586
1,169
1,958
56,627
58,585		 2024
£
1,221
220
256,085
(190,174)
67,352
1,967
16,055
18,022
3,338
930
4,268
96,521
3,168
11,194
160,992
189,521
1,856
3,711
155
3,705
4,707
550
34,344
2,900
-
-
-
-
-
513,324
602,966
2,320
2,422
53,558
55,980

This page does not form part of the statutory financial statements

Page 40

Hereford & Worcester Scout County

Detailed Statement of Financial Activities for the Year Ended 31st March 2025

Charitable activities
Brought forward
Pensions
Insurance
Light, heat and rates
Sundry expenses
Activity Instructors
Young Leaders Camps
Operation Bald Eagle
World Scout Jamboree
Shirejam
Duke of Edinburgh
Scout Sections
Adult Training
Regional Levy
Explorer Scouts
Travelling
Online youth manager
Growth and development
Hillwalking weekend
Courses
Inclusion, Pride and YL
Scotland
Poland
Shirehike
Cub Camp
Roverway
Kandersteg
Costa Rica Ball
SOWA Weekend
Depreciation of freehold property
Plant and machinery
Grants to institutions
Grants to individuals
Support costs
Management
Telephone
Postage and stationery
Meetings and conference
Maintenance and repairs
Computer and website
Professional fees
Finance
Bank charges
Governance costs
Independent examination
Total resources expended
Net expenditure before gains and losses
Realised recognised gains and losses
Realised gains/(losses) on fixed asset
investments
Net expenditure		 2025
£
58,585
1,468
7,793
27,879
1,340
1,405
1,308
8,555
-
375
1,222
3,137
7,615
600
-
2,588
7,607
3,851
2,533
10,950
52
16,660
-
2,870
8,701
14,577
373,111
1,450
73
50,150
240
-
1,300
617,995
704
1,818
5,918
46,320
5,513
1,980
62,253
1,815
1,920
685,152
(38,566)
(552)
(39,118)		 2024
£
55,980
1,372
7,664
30,056
809
1,679
2,401
10,305
160,412
182,129
1,493
3,874
4,057
-
2,202
3,889
7,679
2,516
2,758
2,111
427
806
40,146
1,571
-
-
-
-
-
50,150
240
1,435
24,090
602,251
595
1,566
3,012
35,666
3,270
2,160
46,269
1,720
1,830
654,390
(51,424)
1,857
(49,567)

This page does not form part of the statutory financial statements

Page 41