TRUSTEES, ANNUAL REPORT for the period 01 April 2024 to 31 March 2025 Section A - Reference and Administration Details Charity Name SolihuLL County Scout Council Registered Charity No 505527 PrincipaL Address Hobs Meadow, Hobs Moat Road, SoLihull, B92 8PG Advisers Co-op Bank The Scout Association, Chingford, London Trustee Name Jacqueline Butterworth Chris Davis Robert SwindeLL Mathew Spencer PauL Webb Ben Jones Andrew PenhaLLurick Gregory Dodd DanieL Robinson Richard Humphries (Resigned March 2025) Bob Fear Richard Budd (Resigned March 2025) Office Chair Lead VoLunteer County Youth Lead Treasurer SoLihuLL County Scout CounciL- Trustees, Annual Report and Accounts 2024-2025 Page I Section B - Structure, governance and management The Scout County's 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. The County has adopted the Model Constitution contained within the Policy, Organisation and RuLes of The Scout Association. The Scout County is a trust established under its rules which are common to aLL Scouts, operating as a PubLic Benefit Entity. The Trustees are appointed in accordance with the Policy, Organisation and Rules of The Scout Association. The Scout County is managed by the County Board of Trustees, the members of which are the 'Charity Trustees, of the Scout County which is an educational charity. As charity trustees they are responsible for compLying with LegisLation appLicabLe to charities. This incLudes the registration, keeping proper accounts and making returns to the Charity Commission as appropriate. The Committee consists of 2 independent officers (Chair, and Treasurer) together with the County Lead Volunteer and County Youth Lead, plus nominated members and meets a minimum of 6 times per year. This County Board of Trustees exists to support the County Lead Volunteer in meeting the responsibiLities of the appointments and is responsibLe for The maintenance of County property; The raising of funds and the administration of County finance. The insurance of persons, property and equipment. County public occasions; Assisting in the recruitment of Leaders and other adult support; Appointing any sub committees that may be required; Appointing County Administrators and Advisors other than those who are elected. Risk and Internal ControL The County has in pLace systems of internal controls that are designed to provide reasonabLe assurance against material mismanagement or Loss, these incLude 2 signatories for aLL payments and comprehensive insurance policies to ensure that insurable risks are covered. SolihuLL County Scout CounciL- Trustees, AnnuaL Report and Accounts 2024-2025 Page 2 Section C - Objectives and activities The objectives of the County are to act as a unit of the Scout Association. The Aim of The Scout Association is to promote the development of young people in achieving their fuLL physical, inteLLectuaL, social and spiritual potentials, as individuaLs, as responsible citizens and as members of their Local national and internationaL communities. The method of achieving the Aim of the Association is by providing an enjoyable and attractive scheme of progressive training, based on the Scout Promise and Law and guided by adult Leadership. The Trustees consider that continuing scouting activities in Line with these aims and objectives is in accordance with the Charity Commission's published guidance on the Public Benefit requirement under the Charities Act 2011. Section D - Achievements and performance At the end of March 2025 SoLihuLL Scout County comprised 24 groups. The groups are divided into two Districts ~ Blythe and CoLe. Each District has Explorer Scout provision for 14 to 18 year olds across 11 individuaL Explorer Scout Units. There is also a Network unit for 18 to 25 year olds in each District. Young Leaders play a vital roLe as part of the Leadership team in many sections and are supported through the deLivery of the programme of Young Leader scheme training moduLes throughout the year. The census for Jan 2025 showed a decrease of 2 % in youth membership and a 9 % increase of aduLts, Leading to an overaLL membership broadly the same as Last year. On the date of census, 31 January 2025, there were 2031 young people and 702 adults invoLved in Scouting in SoLihuLL (the numbers excLude the Occasional HeLpers, but these adults are vital to the running of Sections). Over the past year aLL of the sections have taken part in a varied programme of Scouting activities and events. Many Chief Scout Awards were achieved at aLL Levels as weLL as countLess activity and chaLLenge badges and a number of adults have aLso been recognised with national awards for good service or with the SoLihuLL Scout County Merit Award. The County's success is entirely down to the hard work and dedication of our voLunteers at section, group, district and county LeveLs. SoLihuLL should be highly proud of aLL our volunteers who are making a difference in their communities and achieving the aims of The Scout Association SoLihuLL County Scout CounciL- Trustees, Annual Report and Accounts 2024-2025 Page 3 Section E - Financial Review Reserves Policy The Trustees have determined that the County's policy on reserves is to hold sufficient resources to continue the charitabLe activities of the County shouLd income and fundraising activities faLL short. The Trustees have traditionaLly considered that the accounts should hoLd a sum equivaLent to 18 months of headquarters running and associated costs, circa £35k in a normaL year. The amount heLd in the General fund was £83k at the end of the 2024-2025 financial year which exceeds this amount. The excess in reserves accumuLated primarily as a resuLt of the receipt of government covid related grants and was initiaLly maintained so as to aLLow for potentiaL support to contribute to any unforeseen requirements across the County during the period of the Covid pandemic. Trustees have struggled this year to maintain an effective budget due to the treasurer handover taking a Longer period than expected. The County heLd net Cash baLances of approximately £237k at the year end. Of this £150k is accounted for by the Australian Jamboree trip in January. The financial statements are prepared on a going concern basis. The trustees have assessed the County's ability to continue as a going concern to assure themselves of the validity of this assumption in preparing the accounts and concLuded that they have a reasonabLe expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. ConsequentLy, the trustees continue to prepare the financial statements on a going concern basis. Investment Policy The County does not have sufficient funds to invest in Longer term investments. The County has therefore adopted a risk averse strategy to the investment of its funds in the Bank. SoLihuLL County Scout CounciL- Trustees, AnnuaL Report and Accounts 2024-2025 Page 4 Section F - Declaration The trustees declare that they have approved the trustees, report above. Signed on behalf of the charity's trustees Jacqueline Butterworth- Chair Mat Spencer - Lead Volunteer SoLihuLL County Scout CounciL- Trustees, Annual Report and Accounts 2024-2025 Page 5 ## **Statement of Financial Activities** ## **Solihull County Scout Council For the year ended 31 March 2025** |**2025**
**2024**|**2025**
**2024**|**2025**
**2024**| |---|---|---| |**Incoming Resources**||| ||Voluntary Income
7,321
7,155|| ||Funds Generating Activities
-
200|| ||Investment Income
1,073
1,585
**Incoming Resources From Charitable Activities**|| |||Scouting Events
48,364
16,179| |||Scout Activities Income
425
305| |||Premises Income
21,073
17,963| |||DofE Receipts
1,688
1,927| |||SAS activities income
1,225
-
**Jamboree Income**| |||Jamboree Fundraising Income
-
61,497| |||Jamboree Fees Income
-
36,037| |||Jamboree Other Income
-
639| |||Roverway Income
13,618
-| |||Australian Jamboree Income
149,580
-| |||**Total Jamboree Income**
**163,198**
**98,173**| |||**Total Incoming Resources From Charitable Activities**
**235,972**
**134,547**| ||Other Incoming Resources
1,968
2,500|| |**Total Incoming Resources**
**246,334**
**145,987**
**Resources Expended**||| |**Expenditure on Charitable Activities**
**Scouting Events Expenditure**
Operation Chameleon Costs
10,183
12,965
Night Hike Costs
1,460
1,154
County Camp Costs
30,578
-
Skills for Adults Costs
-
528
**Total Scouting Events Expenditure**
**42,221**
**14,648**||| |||| |||| |||| |||| |||Scouting Activities Expenditure
10,284
7,922
**Jamboree Expenditure**| |||Jamboree Fundraising Costs
-
13,052| |||Jamboree Costs
300
84,874| |||Roverway Costs
15,576
-| |||Australian Jamboree Costs
149,533
-| |||International Expeditions Support
-
160| |||**Total Jamboree Expenditure**
**165,408**
**98,086**| |||HQ Premises Expenditure
16,286
28,186| |||Expenditure on Administering The Charity
7,862
3,858| Page 1 of 27 County EoY Accounts Solihull County Scout Council 8 Jun 2025 Statement of Financial Activities ||**2025**|**2024**| |---|---|---| |||| |Scout Active Support Expenditure|3|200| |**Total Expenditure on Charitable Activities**|**242,064**|**152,899**| |**Total Resources Expended**|**242,064**|**152,899**| |**Net Movement In Funds**|**4,270**|**(6,912)**| Page 2 of 27 County EoY Accounts Solihull County Scout Council 8 Jun 2025 ## **County Balance Sheet** ## **Solihull County Scout Council As at 31 March 2025** |**County Balance Sheet**
**Solihull County Scout Council**
**As at 31 March 2025**|**County Balance Sheet**
**Solihull County Scout Council**
**As at 31 March 2025**| |---|---| |**31 MAR 2025**
**31 MAR 2024**|| |**Current Assets**|| ||**Stocks and Work in Progress**| ||DofE Packs Stock Held
1,220
1,220| ||**Total Stocks and Work in Progress**
**1,220**
**1,220**
**Prepayments and Accruals**| ||Prepayments
-
4,000| ||Accounts Receivable
(106,807)
125,397| ||**Total Prepayments and Accruals**
**(106,807)**
**129,397**
**Cash at bank and in hand**| ||Co-Op Current A/C
118,032
24,248| ||Co-Op Savings Account
103,307
110,000| ||HQ Account
5
3,930| ||Events Account
-
-| ||Fundraising (Jamboree)
-
1| ||Equals Main Account
16,312
1,851| ||Equals Cards
-
619| ||County Cash
127
127| ||Savings Account
-
10,234| ||Current Account
4
5,129| ||Equals US Dollar
40
-| ||**Total Cash at bank and in hand**
**237,827**
**156,138**| |**Total Current Assets**
**132,240**
**286,754**
**Creditors: amounts falling due within one year**
Accruals
37,868
-
Accounts Payable
200
330
Income in Advance
4,800
201,491
Rounding
169
-
Equals AUD
-
-|| |**Total Creditors: amounts falling due within one year**
**43,037**
**201,822**|| |**Net Current Assets (Liabilities)**
**89,202**
**84,932**|| |**Total Assets less Current Liabilities**
**89,202**
**84,932**|| |**Net Assets**
**89,202**
**84,932**
**Unrestricted Funds**|| |General Fund
83,682
79,412|| |Jamboree Fund
5,521
5,521|| |**Total Unrestricted Funds**
**89,202**
**84,933**
**Xero Funds Adjustment**|| Page 3 of 27 County EoY Accounts Solihull County Scout Council 8 Jun 2025 County Balance Sheet ||**31 MAR 2025**|**31 MAR 2024**| |---|---|---| |Current Year Earnings|4,270|(6,912)| |Retained Earnings|(4,270)|6,912| |**Total Xero Funds Adjustment**|**-**|**-**| ## **The financial statements were approved by the Trustees on ……………….2025 and signed on their behalf by** |Signature|Name|Position| |---|---|---| ||Jackie Butterworth|County Chair| ||Mat Spencer|County Lead
Volunteer| Page 4 of 27 County EoY Accounts Solihull County Scout Council 8 Jun 2025 ## **Notes 1 & 2 : Basis of Preparation and Accounting Policies** ## **Solihull County Scout Council For the year ended 31 March 2025** ## **Note 1 Basis of Preparation** ## **1.1 Basis of accounting** These financial statements have been prepared in compliance with the Charities SORP (FRS 102) (second edition - October 2019) - Accounting and Reporting by Charities: 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) (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and the Republic of Ireland (FRS 102), and the Charities Act 2011. ## **1.2 Change in basis of accounting** There has been no change to the accounting policies (valuation rules and methods of accounting) since last year. ## **1.3 Changes to previous accounts** No changes have been made to accounts for previous years. ## **1.4 Going Concern** The financial statements are prepared on a going concern basis. The trustees have assessed the County’s ability to continue as a going concern to assure themselves of the validity of this assumption in preparing these accounts, and concluded that they have a reasonable expectations that the charity has adequate resources to continue in operational existence for the foreseeable future. Consequently, the trustees continue to prepare the financial statements on a going concern basis. ## **Note 2 Accounting Policies** ## **INCOMING RESOURCES** ## **Recognition of Incoming Resources** These are included in the Statement of Financial Activities (SoFA) when - the charity becomes entitled to the resources; - the trustees are virtually certain they will receive the resources; and - the monetary value can be measured with sufficient reliability. ## **Membership Subscriptions** Memberships subscription collected on behalf of other parts of the Scout Movement are reported net of any amount paid out because these subscription are in effect held as agents before being paid out. ## **Incoming Resources with related Expenditure** Where incoming resources have related expenditure the incoming resources and related expenditure are reported gross in the Statement of Financial Activity. ## **Grants and Donations** Grants and donations are only included in the SoFA when the charity has unconditional entitlement to the resources. ## **Tax Reclaims on Donations and Gifts** Incoming resources from tax reclaims are included in the SoFA at the same time as the gift to which they relate. ## **Contractual Income and Performance Related Grants** Page 5 of 27 County EoY Accounts Solihull County Scout Council 8 Jun 2025 Notes 1 & 2 : Basis of Preparation and Accounting Policies This is only included in the SoFA once the related goods or services have been delivered. ## **Gifts in Kind** Gifts in kind are accounted for at an estimate of value to the charity or the amount realised. Gifts in kind for sale or distribution are included as gifts only when sold or distributed by the charity. Gifts in kind for use by the charity are included in the SoFA as incoming resources when receivable. ## **Donated Services & Facilities** These are only included in incoming resources (with an equivalent amount in resources expended) where the benefit to the charity is reasonably quantifiable, measurable and material. The value placed on these resources is the estimated value to the charity of the service or facility received. ## **Volunteer Help** The value of voluntary help received is not included but is described in the trustees’ annual report. ## **Investment Income** This is included in the accounts when receivable. ## **Investment Gains & Losses** This includes any gain or loss on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year. ## **EXPENDITURE AND LIABILITIES** ## **Liability Recogntion** Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources. ## **Governance Costs** Include costs of the preparation and examination of statutory accounts, the costs of trustee meetings and cost of any legal advice to trustees on governance or constitutional matters. ## **Grants with Performance Conditions** Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SoFA once the recipient of the grant has provided the specified service or output. ## **Grants Payable without Performance Conditions** These are only recognised in the accounts when a commitment has been made and there are no conditions to be met relating to the grant which remain in the control of the charity. ## **Support Costs** Support costs include central functions and are allocated to activitycategories on a basis consistent with resource use, eg allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage. ## **ASSETS** ## **Tangible Fixed Assets For Use By The Charity** These are capitalised if they can be used for more than one year, and cost at least £5000. They are valued at cost or a reasonable value on receipt. ## **Investments** Page 6 of 27 County EoY Accounts Solihull County Scout Council 8 Jun 2025 Notes 1 & 2 : Basis of Preparation and Accounting Policies Investments quoted on a stock exchange are valued at market value at year end. Other investments are included at trustees' best estimate of market value. ## **Debtors and Prepayments** Debtors are recognised at the settlement account. Prepayments are valued at the amount prepaid. ## **Stocks and Work In Progress** These are valued at the lower of cost or market value. Page 7 of 27 County EoY Accounts Solihull County Scout Council 8 Jun 2025 ## **Notes 3 and 4 Analysis of Detailed Income and Expenditure** ## **Solihull County Scout Council For the year ended 31 March 2025** |**Notes 3 and 4 Analysis of Detailed Income and**
**Expenditure**
**Solihull County Scout Council**
**For the year ended 31 March 2025**|**Notes 3 and 4 Analysis of Detailed Income and**
**Expenditure**
**Solihull County Scout Council**
**For the year ended 31 March 2025**|**Notes 3 and 4 Analysis of Detailed Income and**
**Expenditure**
**Solihull County Scout Council**
**For the year ended 31 March 2025**| |---|---|---| |**2025**
**2024**||| |**Note 3 Incoming Resources**||| ||**Voluntary Income**|| ||Membership Fees
7,297
7,031|| ||Donations
24
123|| ||**Total Voluntary Income**
**7,321**
**7,155**
**Funds Generating Activities**|| ||County Fundraising Income
-
200|| ||**Total Funds Generating Activities**
**-**
**200**
**Investment Income**|| ||Bank Interest
1,073
1,585|| ||**Total Investment Income**
**1,073**
**1,585**
**Incoming Resources From Charitable Activities**|| |||**Scouting Events**| |||Night Hike Income
4,662
1,928| |||Operation Chameleon Income
11,637
14,251| |||County Camp Income
32,065
-| |||**Total Scouting Events**
**48,364**
**16,179**| |||Scout Activities Income
425
305| |||Premises Income
21,073
17,963| |||DofE Receipts
1,688
1,927| |||SAS activities income
1,225
-
**Jamborees Income**
Roverway Income
13,618
-
Australian Jamboree Income
149,580
-
Jamboree Fundraising Income
-
61,497
Jamboree Fees Income
-
36,037| |||| |||| |||| |||Jamboree Other Income
-
639| |||**Total Jamborees Income**
**163,198**
**98,173**| ||**Total Incoming Resources From Charitable Activities**
**235,972**
**134,547**
**Other Incoming Resources**|| ||Other Revenue
240
-|| ||Other County Income
1,728
2,500|| ||**Total Other Incoming Resources**
**1,968**
**2,500**|| ||**Total Note 3 Incoming Resources**
**246,334**
**145,987**|| Page 8 of 27 County EoY Accounts Solihull County Scout Council 8 Jun 2025 Notes 3 and 4 Analysis of Detailed Income and Expenditure **2025 2024** ## **Note 4 Resources Expended** ||**Expenditure on Charitable Activities**|**Expenditure on Charitable Activities**| |---|---|---| |||**Scouting Events Expenditure**| |||Operation Chameleon Costs
10,183
12,965| |||Night Hike Costs
1,460
1,154| |||County Camp Costs
30,578
-| |||Skills for Adults Costs
-
528| |||**Total Scouting Events Expenditure**
**42,221**
**14,648**
**Scouting Activities Expenditure**| |||County Commissioners Fund
67
-| |||County Development Activity
393
403| |||Scout Development Activity
-
25| |||Training
211
348| |||Outdoor Training
150
-| |||Young Leaders
28
111| |||OSM Licences
2,160
2,592| |||Equipment Purchases
4,437
249| |||Uniforms
99
15| |||Badges Cost of Goods Sold
503
-| |||DofE Expenses
1,518
63| |||DofE Cost of Goods Sold
-
1,594| |||Special Needs Training
-
1,522| |||Scout Activities
717
1,000| |||**Total Scouting Activities Expenditure**
**10,284**
**7,922**
**Jamboree Expenditure**| |||Australian Jamboree Costs
149,533
-
Roverway Costs
15,576
-
Jamboree Fundraising Costs
-
13,052
Jamboree Costs
300
84,874
International Expeditions Support
-
160
**Total Jamboree Expenditure**
**165,408**
**98,086**
**HQ Premises Expenditure**| |||| |||| |||| |||| |||| |||Electricity
3,074
1,889| |||Gas
1,009
5,433| |||Water
504
174| |||Drainage/Sewerage
-
267| |||Caretaker
1,044
1,131| |||Cleaning
1,343
1,309| |||HQ Lease
450
-| |||Insurance
480
441| |||Building Maintenance
3,413
3,577| |||Building Major Expenditure
4,255
13,794| Page 9 of 27 County EoY Accounts Solihull County Scout Council 8 Jun 2025 Notes 3 and 4 Analysis of Detailed Income and Expenditure ||**2025**
**2024**| |---|---| ||| ||Other Premises Costs
714
171| ||**Total HQ Premises Expenditure**
**16,286**
**28,186**
**Expenditure on Administering The Charity**| ||Accountancy Fees
537
437| ||Advertising & Marketing
1,158
36| ||Bank Charges
40
120| ||County Administrator
1,760
1,492| ||Conferences
3,092
188| ||Internet & Digital Comms
709
543| ||Meeting Expenses
-
306| ||Presentations
-
253| ||Printing, Postage & Stationery
522
376| ||Other County Costs
44
107| ||**Total Expenditure on Administering The Charity**
**7,862**
**3,858**
**Scout Active Support Expenditure**| ||SAS Administration Costs
-
100| ||SAS Activity Costs
3
100| ||**Total Scout Active Support Expenditure**
**3**
**200**| ||**Total Expenditure on Charitable Activities**
**242,064**
**152,899**| |**Total Note 4 Resources Expended**
**242,064**
**152,899**|| Page 10 of 27 County EoY Accounts Solihull County Scout Council 8 Jun 2025 ## **Note 5 Support Costs** **Solihull County Scout Council For the year ended 31 March 2025** ## **5.1 Support Costs** Support costs are allocated to the most relevant category within Note 4 Resources expended above. Page 11 of 27 County EoY Accounts Solihull County Scout Council 8 Jun 2025 ## **Note 6 Expenses and Fees** ## **Solihull County Scout Council For the year ended 31 March 2025** ## **6.1 Trustee Remuneration** None of the trustees have been paid any remuneration or received any other benefits from an employment with the charity. ## **6.2 Trustee Expenses** The total amount of payments or reimbursement of out-of-pocket expenses made to trustees or to third parties for expenses incurred by trustees was as follows: ||**2025**|**2024**| |---|---|---| |Number of Trustees Paid Expenses|4|6| |Nature of the Expenses|Office Expenses, Travel,
Subsistence, Activity Expenses, Capital Expenditure|Office Expenses, Travel,
subsistence| |**Total Amount Paid**|**£2,978.88**|**£1,030**| ## **6.3 Independent Examiners Fees** The following fees were paid for the statutory external scrutiny of accounts and other services provided by the independent examiner: ||**2025**|**2024**| |---|---|---| |Independent Examiner's Fees|£0|£0| |Other fees for advice, consultancy, & accountancy|£0|£0| |**Total Amount Paid**|**£0**|**£0**| Page 12 of 27 County EoY Accounts Solihull County Scout Council 8 Jun 2025 ## **Note 7 Paid Employees** **Solihull County Scout Council For the year ended 31 March 2025** ## **7.1 Paid Employees** The County has no paid employees. Caretaking duties are reimbursed by payment of an honorarium. Page 13 of 27 County EoY Accounts Solihull County Scout Council 8 Jun 2025 ## **Note 8 Grantmaking** **Solihull County Scout Council For the year ended 31 March 2025** ## **8.1 Grants & Donations** The charity made no material grants and donations during the year. No material grants were made to institutions. Page 14 of 27 County EoY Accounts Solihull County Scout Council 8 Jun 2025 ## **Note 9 Tangible Fixed Assets** ## **Solihull County Scout Council For the year ended 31 March 2025** ## **9.1 Tangible Fixed Assets** The County does not currently own any assets which are used for more than one year, and have a cost value of at least £5000. Page 15 of 27 County EoY Accounts Solihull County Scout Council 8 Jun 2025 ## **Note 10 Investment Assets** ## **Solihull County Scout Council For the year ended 31 March 2025** ## **10.1 Investment Assets** The County currently holds no fixed asset investments. See Note 14 to these accounts regarding cash held at bank as a short term investment. Page 16 of 27 County EoY Accounts Solihull County Scout Council 8 Jun 2025 ## **Note 11 Stocks** ## **Solihull County Scout Council For the year ended 31 March 2025** ## **11.1 Stocks Held** The County holds the following items as stock for sale: ||**2025**|**2024**| |---|---|---| |**Stocks Held**||| |DofE Packs Stock Held|1,220|1,220| |**Total Stocks Held**|**1,220**|**1,220**| Page 17 of 27 County EoY Accounts Solihull County Scout Council 8 Jun 2025 ## **Note 12 Debtors & Prepayments** ## **Solihull County Scout Council For the year ended 31 March 2025** ## **12.1 Analysis of Debtors** The breakdown of monies owed to the County is as follows: ||**2025**|**2024**| |---|---|---| |**Analysis of Debtors**||| |Prepayments|-|4,000| |**Total Analysis of Debtors**|**-**|**4,000**| Page 18 of 27 County EoY Accounts Solihull County Scout Council 8 Jun 2025 # **Note 13 Short Term Investments** **Solihull County Scout Council For the year ended 31 March 2025** ## **13.1 Investments Analysis** The County does not hold any funds in investments other than savings accounts with CoOperative Bank Page 19 of 27 County EoY Accounts Solihull County Scout Council 8 Jun 2025 ## **Note 14 Cash at Bank and In Hand** ## **Solihull County Scout Council For the year ended 31 March 2025** ## **14.1 Analysis of Deposits** Funds held in the County's bank accounts and as cash are as follows: |**2025**
**2024**|**2025**
**2024**| |---|---| |**Cash at Bankand In Hand**|| ||**Co-Op Bank**| ||Co-Op Current A/C
118,031.61
24,247.63| ||Co-Op Savings Account
103,307.12
110,000.00| ||**Total Co-Op Bank**
**221,338.73**
**134,247.63**
**CAF Bank**| ||Current Account
3.86
5,128.88| ||HQ Account
5.00
3,929.71| ||Events Account
-
0.01| ||Savings Account
-
10,233.96| ||Fundraising (Jamboree)
-
0.76| ||**Total CAF Bank**
**8.86**
**19,293.32**
**Equals**| ||Equals Main Account
16,312.21
1,850.99| ||Equals Cards
-
236.12| ||**Total Equals**
**16,312.21**
**2,087.11**
**Cash**| ||County Cash
127.00
127.00| ||**Total Cash**
**127.00**
**127.00**
**Total Cash at Bank and In Hand**
**237,786.80**
**155,755.06**| ||| Page 20 of 27 County EoY Accounts Solihull County Scout Council 8 Jun 2025 ## **Note 15 Creditors and Accruals** ## **Solihull County Scout Council For the year ended 31 March 2025** ## **15.1 Analysis of Creditors** Funds owed by the County are as follows. |**2025**
**2024**|**2025**
**2024**| |---|---| |**Analysis of Creditors**
**1**|| ||Accruals
(37,868)
-
**2**| ||Income in Advance
(4,800)
(201,491)| ||**Total Analysis of Creditors**
**(42,668)**
**(201,491)**| ## **1. AJ2025 Refunds** Refunds paid out to AJ2025 participants in April 2025 shown as an accrual for balancing purposes ## **2. Explorer Belt Advance Payments** Money transferred from AJ2025 to Explorer Belt participants instead of refunding Page 21 of 27 County EoY Accounts Solihull County Scout Council 8 Jun 2025 ## **Note 16 Funds Breakdown** ## **Solihull County Scout Council For the year ended 31 March 2025** ## **16.1 Endowment and Restricted Funds** The County has no funds held under Endowment terms or other legally Restricted funds. ## **16.2 Unrestricted Funds** The County's Unrestricted Funds are broken down as follows: ||**2025**|**2024**| |---|---|---| |**Unrestricted Funds**||| |General Fund|(83,682)|(79,412)| |Jamboree Fund|(5,521)|(5,521)| |**Total Unrestricted Funds**|**(89,202)**|**(84,933)**| Page 22 of 27 County EoY Accounts Solihull County Scout Council 8 Jun 2025 # **Note 17 Transactions with Related Parties** **Solihull County Scout Council For the year ended 31 March 2025** ## **17.1 Transaction with Related Parties** During the financial year the County has paid onward annual membership fees received from Groups and Districts to the Scout Association (see Note 3). The County has entered into no other transactions with related parties in respect of remuneration or benefits, loans or other transactions. Page 23 of 27 County EoY Accounts Solihull County Scout Council 8 Jun 2025 ## **Note 18 Governance Costs** **Solihull County Scout Council For the year ended 31 March 2025** ## **18.1 Governance Costs** Governance activities other than those relating to AGM and County meetings have been undertaken on a voluntary basis. Page 24 of 27 County EoY Accounts Solihull County Scout Council 8 Jun 2025 ## **Note 19 Volunteer Time** ## **Solihull County Scout Council For the year ended 31 March 2025** ## **19.1 Volunteer Time** A significant contribution is made by volunteers throughout the year and the value of these donated services are not reflected in the accounts. Page 25 of 27 County EoY Accounts Solihull County Scout Council 8 Jun 2025 # **Note 20 Additional Disclosures** **Solihull County Scout Council For the year ended 31 March 2025** ## **20.1 Additional Disclosures** In the view of the trustees, no additional disclosures are required. Page 26 of 27 County EoY Accounts Solihull County Scout Council 8 Jun 2025 ## **Independent Examiner's Report to the Trustees of the Solihull County Scout Council** ## **Solihull County Scout Council For the year ended 31 March 2025** I report on the accounts of the Scout County for the period ended 31st March 2024 which comprise the Statement of Financial Activities, the Balance Sheet and related notes set out on pages 6 - 14. This report is made solely to the trustees in accordance with Section 145 of the Charities Act 2011. My work has been undertaken so that I might state to the charity’s trustees those matters I am required to state to them in an Independent Examiner’s report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity’s trustees for my examination work. ## **Respective responsibilities of Trustees and Examiner** The County's trustees are responsible for the preparation of the accounts. They consider that an audit is not required for this year (under Section 144 of the Charities Act 2011 (the Charities Act)) and that an independent examination is needed. It is my responsibility to: - Examine the accounts (under Section 145 of the Charities Act); - To follow the procedures laid down in the General Directions given by the Charity Commissioners (under Section 145(5)(b) of the Charities Act); and - To state whether particular matters have come to my attention. ## **Basis of Independent Examiner's report** My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the District and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below. ## **Independent Examiner's statement** In connection with my examination, no matter has come to my attention (other than that disclosed below *): 1. which gives me reasonable cause to believe that in any material respect the requirements - to keep accounting records in accordance with Section 130 of the Charities Act ;and - to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act have not been met; or 2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Name: Qualification : Address: Date: Page 27 of 27 County EoY Accounts Solihull County Scout Council 8 Jun 2025 -----Original Message----- From: Sylwia Kraus-Polanska Sent: Tuesday, January 27, 2026 1:52 PM To: Daniel Robinson Subject: RE: Examiners report As we speak about financial year March 2025. Main banks are reconciled Looks like everything was posted. There are some unreconciled transactions from this year but its irrelevant for the year ended March 2025. P&L, reconciliation reports from Equals and current account - this all looks ok Balance sheet - accounts receivables as a negative balance (107141) reason Customer deposits received before an invoice was generated - it even itself in April 2025 as they have raised sales invoices dated 09.04.2025. Balance Sheet/Accounts receivables/Accruals/general fund reports attached. I can't justify sales as I don’t know exactly what they charge for. But from Xero point of view it looks like all have been posted. Let me know if you need any further details. Kind regards Sylwia Kraus-Polanska Accounts Department Niche & Bespoke Ltd Unit 18 The Gateway Estate Birmingham Airport Cargo Birmingham B26 3QD T: 0044 (0)121-725 8305 E:accounts@nichebespoke.com The information contained in this e-mail is confidential and may be privileged. It is intended for the addressee only. If you are not the intended recipient, please delete this e-mail immediately. The contents of this e-mail must not be disclosed or copied without the sender's consent. We cannot accept any responsibility for viruses, so please scan all attachments. The statements and opinions expressed in this message are those of the author and do not necessarily reflect those of the company. The company does not take any responsibility for the views of the author. All cost quoted are valid for a period of 7 days from today’s date, costs are subject to change due to supplier increases. 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