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← Northumberland County Scout Council

2025-03-31-accounts

Charity Registration Number: 508681

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Annual Report and Financial Statements for the year ended 31 March 2025 #SkillsForLife Page 1
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NORTHUMBERLAND COUNTY SCOUT COUNCIL

Annual Report and Financial Statements for the year ended 31 March 2025 #SkillsForLife

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NORTHUMBERLAND COUNTY SCOUT COUNCIL

WELCOME FROM THE CHAIR

We have had an exciting year in Northumberland County continuing to provide fabulous opportunities to your young people.

The move to transform the volunteering experience into Scouting, with a view to encourage more adults involved, happened in December. This this has been challenging at times but our members are persevering to get to grips with the new membership system. Thank you for your patience with this.

I was fortunate enough to join some members of the County Senior Leadership team at Summit25, the National Scout conference in Birmingham which was a brilliantly organised event to reflect on the strategy ending in 2025 and discussing challenges and plans for the future.

I had the pleasure of visiting the County Camp Northumbria 25 at the end of May to see our young people enjoying the vast array of activities. Although we had four seasons each day, weatherwise, the wonderful organising team made sure that the young people barely noticed!

In the spring we took over the lease of a new County campsite in Nunnykirk and this is an extremely exciting time. We are working towards creating a wonderful venue for Group, District and County activities providing outside space for adventure for our young people. There are many ideas being discussed so the future of the site looks fabulous!

I would particularly like to thank all our adult volunteers who give time to Scouting, whether as section leaders who turn out every week for our young people, or managers who keep our Groups running safely and within Scouting guidelines or trustees who sit on committees and look after our governance.

Thank you all!

Helen Paterson County Chairman

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NORTHUMBERLAND COUNTY SCOUT COUNCIL

County Lead Volunteers Overview

The past 12 months have continued to be a busy and exciting year for Northumberland Scouts as we have continued to support our Districts, Groups, Units and Networks as well as deliver activities, events and training for our members.

In September 2024, two adult members of the County had the privilege of being part of the investiture of our new Chief Scout Dwayne Fields. We look forward to welcoming Dwayne to Northumberland in the future.

During the past year we have also secured the lease on a new County campsite, Nunnykirk to support us with our vision for the county to offer more nights away, an amazing programme and support our adults with a space for learning and training new skills.

In January members of the County team attended the national conference in Birmingham to start to help shape the next national strategy and in March 2025, various members of the County and District teams attended the Northeast regional conference.

I would like to thank the County team for all their help and support during the past 12 months and a special thank you to Rio Groves who stood down as our County Youth Lead in September 2024. Over the past few years, Rio has done a fantastic job as our Youth lead and will be a huge miss to our county team. In Rio’s place we welcome Logan O’Hara as County Youth Lead.

A huge thank you to all those other members of the team who stepped down during the year and to those individuals who have taken new roles with the County Team,

Not strictly in this reporting period but, I would like to also say a massive thank you to Kath Tyson, who has stood down as District Lead Volunteer for the City of Newcastle. Kath has been part of the senior Leadership team in Newcastle for the past 20 years and has done an exceptional job in supporting Scouting in Newcastle as well supporting the wider County. Thank you, Kath, for all your hard work and efforts.

Census

Our census was slightly up in January 2025 with a total membership of 7,369 This is an increase of 0.8% on our 2024 census return. Adult recruitment remains a priority for the County, and we are constantly looking at ways to recruit more adult volunteers. Four of our Districts had growth of young people of over 10%.

Delivering an Amazing Programme

We continue to see many Group, District, and County events and activities being delivered and well supported. Our social media channels have been flooded with images of young people enjoying doing what we do best delivering fun and adventure. During the year myself and members of the County Team have had the privilege of attending many activities and events right across the County. In July 2024. We had 23 Explorer Scouts and Network members have

Annual Report and Financial Statements for the year ended 31 March 2025 #SkillsForLife

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NORTHUMBERLAND COUNTY SCOUT COUNCIL

an amazing experience at KISC Away 2024. Their 2 week trip didn’t go 100% to plan, but all the participants had a great time and have lifelong memories. We have also held County Scout camp and a Beaver Scout fun day to name just a few.

We have also seen many young people achieve their Top Awards. It has been a great pleasure to see so many young people presented with their awards and hearing all about their journey to achieving it.

Engaged Learning

We have continued to deliver Adult Training across the County to support learners. As part of the transformation of Scouting, training is changing, and the team have adapted courses etc to support the new model. Huge efforts have also been made to reduce our non-compliance for mandatory training, as well as many first aid courses delivered to support the changes,

Transformation

During the year we have held several transformation meetings, keeping everyone up to date with the changes in Scouting.

Thank You

My sincere thanks to everyone that has supported Scouting across Northumberland over the past 12 months. With out the support and dedication of all our adults, we would not be able to deliver Scouting to the young people of North Tyneside, Newcastle and Northumberland. The next 12 months will continue to see is grow, support new volunteers, and offer more Scouting to more young people and continue to deliver amazing programmes and activities.

Peter Thorp

County Lead Volunteer Northumberland Scouts

OUR PURPOSE AND METHOD

Newcastle upon Tyne, North Tyneside, and Northumberland. Two types of service are provided by the County to further the Scout Association’s purpose: support to the

Northumberland Scouts exists to actively engage and support young people in their personal Annual Report and Financial Statements for the year ended 31 March 2025 #SkillsForLife development, empowering them to make a

operation of Scouting in Northumberland and Page 5

NORTHUMBERLAND COUNTY SCOUT COUNCIL

SKILLS FOR LIFE

Our Plan to prepare better futures

2018-2025

Annual Report and Financial Statements for the year ended 31 March 2025 #SkillsForLife

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NORTHUMBERLAND COUNTY SCOUT COUNCIL

OUR VALUES

OUR VISION AND STRATEGIC OBJECTIVES

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

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

Our mission

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

OUR VALUES

Integrity: We act with integrity; we are honest, trustworthy, and loyal.

Respect: We have self-respect and respect for others.

Care: We support others and take care of the world in which we live.

What we do

As Scouts, we believe in preparing young people with skills for life.

We encourage our young people to do more, learn more and be more.

Each week, we give young people the opportunity to enjoy fun and adventure while developing the skills they need to succeed, now and in the future. We’re talking about teamwork, leadership and resilience – skills that have helped Scouts become everything from teachers and social workers to astronauts and Olympians.

Belief: We explore our faiths, beliefs, and attitudes.

Cooperation: We make a positive difference; we cooperate with others and make friends.

#SkillsForLife

We believe in bringing people together. We celebrate diversity and stand against intolerance, always.

We’re a worldwide movement, creating stronger communities and inspiring positive futures.

arch 2025 #SkillsForLife Page 8

Annual Report and Financial Statements for the year ended 31 March 2025 #SkillsForLife

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NORTHUMBERLAND COUNTY SCOUT COUNCIL

TEAM NORTHUMBERLAND

Leadership Team

County Lead Volunteer Peter Thorp

Senior Leadership Team Member Paul Willis

County Youth Lead Logan O'Hara

Transformation Lead Stu Bennett

Programme Team Lead Laura Humphries

Volunteering Development Team Lead Scott Blackett

Leadership Team Member (Communications) Victoria Ross

Leadership Team Member (Safety) Michelle Mobberley

Leadership Team Member (Safeguarding) Gwyn McKenzie

Administration Manager Pamela Iley

District Lead Volunteers

Benton Scouts Kathryn Fuller

Blyth Valley Scouts Neil Robinson

Castle Morpeth Scouts Neil Fraser

City of Newcastle Scouts Ellie Barwick

Hadrian Scouts Michelle Barber

Mid-Northumberland

Scouts Stephen Hogg

North Northumberland Scouts Alan Kelly

Tynemouth Scouts Phil Rowell

Wansbeck Scouts Clive Rich

Whitley Bay & District Scouts Michael Munro

Programme Team

Squirrel Scouts Ann Bond

Beaver Scouts TBC

Cub Scouts Fiona Lydall

Explorer Scouts Joanne Clayton

Scout Network Tim Rodaway

International Karen Smith

Events

Kathryn Fuller

DofE Sub Team Lead John Brittain

MAPS Land Mike Hawkins

MAPS Water Graham Atkinson

Nights Away Advisor Neal Armiger

KSA Coordinator Vix Wallis

Volunteering Development Team

Team Member (Compliance) Bruce Lenton

Support Team

Team Member (Internal Communications) Sean Mulligan

Team Member (Property & Equipment) Simon Miller

Team Member (Digital) Darren Bailey

Scouts Liz Waterfield

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NORTHUMBERLAND COUNTY SCOUT COUNCIL

GROWTH

PROGRAMME AND TOP AWARDS

People

Northumberland Scouts has seen an increase in overall membership in 2025 by 0.8% across the County (56 members).

The team have strived to deliver a successful programme of activities including climbing, archery, Squirrels taking over Whitehouse Farm, a Liz Million Illustration session for Beavers and Cubs and lots of Scouting skills. We have had young people and adult volunteers help at National events including the announcement of the new Chief Scout and VE day commemorations. In May 2025 we held a successful County camp – Camp Northumbria at Causey Park Farm. It was great to see members from all 6 sections come together for an amazing weekend. As ever all sections have continued to work towards top awards with achievements being celebrated at our top award events in September and March. Our 14-24 Volunteers and Duke of Edinburgh award teams are doing an amazing job supporting the young people to achieve many of the top awards available to the age range. Well done to all and thank you for your continued support of a great programme for the young people of Northumberland County.

Members
hip		 2025 2024 2023
Numbers
Young
People		 Boys
Girls		 4013
1664		 3982
1595		 4127
1570
Self ID 9 14 10
Prefer
not to		 25 47 48
say
Sub 5711 5638 5755
Adults Total
Sub		 1640 1657 1710
Total
Total 7351 7295 7465

Youth Growth

In 2025 we witnessed a 1.3% growth in young people (73 members). We are actively working towards increasing our youth membership.

Sections 2025 2024 2023
Squirrel Scouts 312 250 191
Beaver Scouts 1371 1387 1504
Cub Scouts
Scouts
Explorer Scouts		 1665
1541		 1713
1552		 1743
1608
Scout Network 712 637 591
110 99 118
Total 5711 5638 5755
cous
Explorer Scouts
1541
1552
1608		 Top Awards 2025 2024
Scout Network
712
637
591		 Squirrels 134 96
110
99
118		 Beavers 280 247
Total
5711
5638
5755		 Cubs 298 254
Scouts 144 136
Adult Recruitment
In 2025 we witnessed a 1% decline in		 Top
Awards
Explorers
& Network		 for
2025		 2024
adult members (17 adults) however we Platinum 30 18
have seen an increase of 1.6% in those Diamond 13 13
holding a leadership role. This DofE Bronze 49 70
continues to be a priority for the DofE Silver 35 48
organisation.
Adults
2025
2024
2023
DofE Gold
27 10
Young Leader Belt
35 27
King Scout Award
14 8
VOLUNTEER EXPERIENCE
Over the past twelve months we have seen signifcant changes in team structures
Active Support
n/a
66
67
at		 Scouts of the World 3 2
Leadership
962
947
919
Explorer Belt
county, district and group levels as part of the new national		 51
framework.		 -
We’ve
Manager
Support
Governance
88
91
93
177
109
146
413
444
485
Total
1640
1657
1710
Coronation Medal of
HM King Charles III
1 -
seen
some roles removed, some renamed and some newly created. We’ve also seen a
shift of responsibilities and remits. These changes can be unsettling and no doubt,
like any change, will take time to settlein and become our “business as usual”.
On

the whole, we’ve embraced these changes and through the fantastic leaders and Annual Report and Financial Statements for the year ended 31 March 2025 #SkillsForLife Page 9 helpers across our county, I’m pleased to say scouting at the grassroot (the most

NORTHUMBERLAND COUNTY SCOUT COUNCIL

Annual Report and Financial Statements for the year ended 31 March 2025 #SkillsForLife

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NORTHUMBERLAND COUNTY SCOUT COUNCIL

NUNNYKIRK CAMPSITE

In April 2025 we successfully agreed the lease of a new County Campsite. The site at Nunnykirk, close to Rothbury in Northumberland, consists of 3 fields covering 15 acres.

The site is ideal for holding a number of District camps with space for onsite activities, as well as a venue for outdoor trainings and one-off activities. We believe it will be a valuable asset to support Groups and Districts across the County and be a valuable resource to support our training and volunteer development activities.

We have great plans for the site moving forwards, including adding toilet blocks, buildings and activity facilities and we’re looking forward to welcoming members of Scouting from Northumberland and further afield to Nunnykirk in the coming months and years.

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NORTHUMBERLAND COUNTY SCOUT COUNCIL

NORTHUMBERLAND COUNTY SCOUT COUNCIL

OUR VALUES

COMMUNITY IMPACT

Northumberland Scouts continues to deliver high quality programmes in a safe environment, enabling young people to learn new skills while having fun. All of our programmes are delivered by adult volunteers who choose to give their time to support young people and their local communities.

Across our County, groups and districts regularly undertake fundraising and community outreach activities as part of their programmes and it is heartening to see the difference our young people and adult volunteers make to local initiatives. Nationally, The Big Help Out continues to encourage groups to focus on activities with a positive effect on local communities.

Over the past year Explorer Scout and Scout Network members in Northumberland Scouts have given 4,732

hours towards voluntary projects, local charities and initiatives as part of their DofE Awards, equivalent to £30,283. Many of our young people aged 14 and above, also volunteer as Young Leaders helping to run weekly programmes of activities within our younger sections. We were delighted to award 35 Young Leader Belts over the past year, in recognition of completion of the Young Leader training scheme.

Over the past year, we have once again joined fellow Scouts from across the UK in taking part in and celebrating national events. We were delighted to have members of Northumberland Scouts attend the concert at Horse Guards in London as part of the celebrations of the 80[th] Anniversary of VE Day. Across the County, our members also joined with their local communities, attending and hosting events to mark the occasion.

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NORTHUMBERLAND COUNTY SCOUT COUNCIL

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Annual Report and Financial Statements for the year ended 31 March 2025 #SkillsForLife Page 13
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NORTHUMBERLAND COUNTY SCOUT COUNCIL

FINANCIAL REVIEW

The Trustees acknowledge and thank the grant making bodies which have supported our activities during the year; please see page 26 for further details.

Details of the County’s income and expenditure are reported in the financial statements on pages 20 to 32.

The County’s unrestricted income increased by £15,300 compared to the prior year. This was driven by an increase in membership income of £6,133 reflecting higher levels of membership; increase in charitable operations income of £8,773 reflecting more activities being held; and an increase in investment income of £653. These were offset by a decrease in other income of £1,227 which was due to receiving income for renting the HQ for elections in the prior year.

The County’s unrestricted expenditure increased by £4,393 compared to the prior year driven by an increase in Staff Costs of £1,815 driven by inflationary pay rises and an increase of Conference Fees of £2,671 reflecting attendance at national events in the year. These were offset by reductions in Scout House costs of £2,408 through careful cost management, reduced IT spend of £932 and reduced spend of £594 across Activities and Award Ceremonies.

Net movement in unrestricted funds (before investment gains or losses) for the year moved from a net loss of £3,620 to a net surplus of £7,287. The net surplus achieved was in line with the County budget.

Investment gains were £4,960 (2024: £1,388). This gain in value reflects the overall impact of macroeconomic events on the global economy.

In FY25 the County held one large event (Kandersteg) which involved £42,224 of restricted income and £41,410 of restricted costs giving a net surplus of £814. These events are budgeted to incur small surpluses (contingency) to mitigate risk exposure to the County and at the end of the events any surpluses / deficits are transferred to the County reserves. In FY24 the events and associated surpluses / deficits were as follows: World Scout Jamboree (£2,047 deficit); Camp Together (£4,226 surplus); Explorer Belt (£3,275 deficit); and Iceland (£2,597 surplus).

At 31 March 2025, the general reserve on hand was £385,064 (2024: £372,003); of this £120,010 (2024: £120,010) is held as a fixed asset for the County’s use. The free reserves at 31 March 2025 are £265,054 (2024: £251,993). Of these, 55% are held in investments which can be made available at short notice.

The Trustees have reviewed the level of reserves against the requirements of core expenditure and a surplus of funds of £295,064 has been identified as of 31 March 2025. The Trustees acknowledge that the reserves are in excess of these requirements and the Trustees continue to seek appropriate spending opportunities.

In April 2025 the Trustees have taken on a lease for a new County Campsite at Nunnykirk which will involve both capital and operational expenditure going forward, including operating at a deficit initially. The qualitative benefits and opportunities this campsite brings are expected to be significant for the County – it is a fantastic site and incredibly exciting prospect.

RISK MANAGEMENT

Annual Report and Financial Statements for the year ended 31 March 2025 #SkillsForLife

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NORTHUMBERLAND COUNTY SCOUT COUNCIL

The Trustees have assessed the major risks to which the charity is exposed, in particular those related to the operations and finances of the charity and are satisfied the systems and procedures are in place to mitigate our exposure to the major risks.

Failure to follow Safeguarding Procedures: All adults are trained in Safeguarding procedures. The Scout Association (“TSA”) maintains a dedicated team to support and address any issues as a matter of urgency.

Injury to beneficiaries, volunteers, and members: The County through membership fees contributes to the Scout Association’s national accident insurance policy. Risk assessments are undertaken before all activities.

Damage to the building, property, and equipment: The County has sufficient buildings and contents insurance in place to mitigate against permanent loss.

Reduced income : The County is primarily reliant upon membership income in the form of subscriptions and this income is inherently linked to the performance of Groups and Districts within the County. The County holds excess reserves to ensure continuity of activities should there be a major reduction in income.

Unauthorised expenditure : Delegated approval limits are in place and the Treasurer, the Finance SubCommittee, or the Executive Committee authorise all transactions depending on the nature and amounts involved. The County Treasurer approves all bank payments.

Cash flow risk: The Charity’s activities expose it primarily to the financial risks of changes in membership numbers and interest rates.

Credit risk: The Charity’s principal financial assets are bank balances and cash, investments and trade and other receivables. The Charity’s credit risk is primarily attributable to its receivables and loan debtors. The amount recognised in the statement of financial position are net of allowances for doubtful receivables. The credit risk on liquid funds is limited because the counterparties are banks with high credit ratings assigned by international credit-rating agencies. Investments held are in investment funds designed for charities and can be released at short term notice.

Liquidity risk: The Charity has excess reserves and net current assets providing sufficient funds for ongoing operations. The Charity generally receives income ahead of the associated expenditure however where this may not be the case, the Charity actively manages any delays between receipts and expenditure to ensure the timing does not present liquidity issues for the Charity, or any shortfall.

RESERVES POLICY

The Trustees consider that general reserves held should represent at least 12 months of core County expenditure, determined to be £90,000; under normal circumstances this allows necessary confidence for the continued financial stability of the County. As of 31 March 2025, the Trustees acknowledge that the reserves are in excess of these requirements and continue to look for suitable projects or resources which would assist in providing Scouting activities in the County.

INVESTMENT POLICY

The Trustees investment policy is reflected in the holdings of units in investment funds designed for charities. The units purchased include both fixed interest and income-producing investments; and represent 55% of the free reserves (see Finance Report).

GOING CONCERN

The Trustees have prepared these financial statements on the basis that the Charity is a going concern.

The Charity’s forecasts and projections, taking account of reasonably possible changes in performance, show that the Charity should be able to meet its day-to-day working capital requirements through its bank accounts and excess reserves (see Reserves Policy note). The Charity therefore continues to adopt the going concern basis in preparing its financial statements.

STRUCTURE, GOVERNANCE & MANAGEMENT

Northumberland County Scout Council (informally known as ‘the County’ and increasingly as ‘Northumberland County Scouts’), is a registered charity in England and Wales (No. 508681).

Annual Report and Financial Statements for the year ended 31 March 2025 #SkillsForLife

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NORTHUMBERLAND COUNTY SCOUT COUNCIL

The 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 Scout Association, the Policy, Organisation and Rules (POR) of the Scout Association.

The Trustee Board is appointed at the Annual General Meeting of the County Scout Council, in accordance with POR of the Scout Association.

The Trustees who served during the year up to the date of signature of the annual report were:

The Trustee Board operates with a couple of sub-committees focusing on specific areas of responsibility. Trustee Board members are encouraged to sit on one or more subcommittees. The following sub-committees operated during the year. The County Chairman, County Lead Volunteer and County Youth Lead Volunteer are ex-officio members of all subcommittees.

Annual Report and Financial Statements for the year ended 31 March 2025 #SkillsForLife

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TRUSTEES RESPONSIBILITIES STATEMENT

The charity trustees are responsible for preparing a trustees' annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales requires the charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, of the charity for that period.

In preparing the financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the Constitution. They are also responsible for safeguarding the assets of the charity and taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the charity and financial information included on the charity's website in accordance with legislation in the United Kingdom governing the preparation and dissemination of financial statements.

Statement as to Disclosure to our Independent Examiner

In so far as the trustees are aware at the time of approving our trustees' annual report:

Approval

This report was approved by the Trustees on 21st August 2025 and signed on their behalf by:

Dr Helen Paterson

County Chairman

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF NORTHUMBERLAND COUNTY SCOUT COUNCIL

I report on the financial statements of the charity for the year ended 31 March 2025.

Annual Report and Financial Statements for the year ended 31 March 2025 #SkillsForLife Page 17

Respective Responsibilities of Trustees and Examiner

The charity’s trustees are responsible for the preparation of the financial statements. The charity’s trustees consider that an audit is not required for this year under section 144 (2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

It is my responsibility to:

Basis of Independent Examiner’s Report

My examination was carried out in accordance with the general directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and the seeking of explanations from the 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 financial statements 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:

EJ Hartshorne-Ferguson

Bell Tindle Williamson LLP Chartered Accountants and Registered Auditors The Old Post Office 63 Saville Street North Shields Tyne and Wear NE30 1AY

E. J. Hartshorne-Ferguson BA FCA Independent Examiner

21st August 2025

Annual Report and Financial Statements for the year ended 31 March 2025 #SkillsForLife

Page 18

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025

Note
INCOME
Membership subscriptions
2
Donations and legacies
3
Charitable activities
4
Investments
5
Other income
6
TOTAL INCOME
EXPENDITURE
Charitable activities
7
Other
10
TOTAL EXPENDITURE
NET INCOME/(EXPENDITURE) BEFORE
INVESTMENT GAINS/(LOSSES)
(Losses)/gains on investment assets
15
NET INCOME/(EXPENDITURE)
Transfers between funds
20
NET MOVEMENT IN FUNDS FOR THE
YEAR
Total funds at 1 April 2024
TOTAL FUNDS AT 31 MARCH 2025		 Restricted
funds
Unrestricte
d funds
Total
funds
Total
funds
2025
£
2025
£
2025
£
2024
£
-
62,276
62,276
56,143
-
2,988
2,988
2,020
42,224
19,443
61,667
417,031
-
6,699
6,699
6,046
-
12,570
12,570
13,797
42,224
103,976
146,200
495,037
41,410
92,910
134,320
493,767
-
3,779
3,779
3,389
37,890
96,391
138,099
497,156
814
7,287
8,101
(2,119)
-
4,960
4,960
1,388
814
12,247
13,061
(731)
(814)
814
-
-
-
13,061
13,061
(731)
-
372,003
372,003
372,734
-
385,064
385,064
372,003

All activities relate to continuing operations.

The notes on pages 23 to 33 form part of these financial statements.

BALANCE SHEET AT 31 MARCH 2025

2025 £ Note £ £

2024 £

Annual Report and Financial Statements for the year ended 31 March 2025 #SkillsForLife Page 19

FIXED ASSETS
Tangible assets
13
Investments
14
CURRENT ASSETS
Debtors
15
Cash at bank
CREDITORS:<1 year
16
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT
LIABILITIES
FUNDS OF THE CHARITY
18
Restricted funds
Unrestricted funds
TOTAL CHARITY FUNDS		 120,01
0
145,60
5
265,61
5
55,37
0
374,68
1
430,05
1
(310,602
)
119,44
9
385,064
-
385,064
385,064		 120,01
0
140,64
5
260,65
5
6,666
271,238
277,904
(166,556)
111,34
8
372,00
3
-
372,00
3
372,00
3		 120,01
0
140,64
5
111,34
8
372,00
3
-
372,00
3
372,00
3

The financial statements on pages 23 to 33 were approved by the Trustees and authorised for issue on 21st August 2025.

Signed for and on their behalf, by:

Helen Paterson Chairman

Mark Beckwith County Treasurer

Annual Report and Financial Statements for the year ended 31 March 2025 #SkillsForLife

Page 20

Annual Report and Financial Statements for the year ended 31 March 2025 #SkillsForLife Page 21

STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2025

2025 2024
£ £
Cash fows from operating activities
Operating surplus for the fnancial year 8,101 (5,639)
Adjustments for:
Depreciation of property, plant and equipment - -
Proft on disposal of property, plant and equipment - -
Decrease/(increase) in trade and other receivables (48,704) 165,626
Decrease/(increase) in investments (4,960) (1,388)
Increase/(decrease) in creditors 144,046 (259,066)
Cash from operations 98,483 (100,466)
Income taxes paid
Net cash from operating activities 98,483 (100,466)
Cash fows from investing activities
Proceeds from sale of equipment - -
Purchases of property, plant and equipment - -
Gains on investments 4,960 1,388
Net cash from investing activities 4,960 1,388
Cash fows from fnancing activities
Interest paid
Net cash used in fnancing activities - -
Net increase/(decrease) in cash and cash
equivalents		 103,443 (99,078)
Cash and cash equivalents at beginning of
year		 271,238 370,317
Cash and cash equivalents at end of year 374,681 271,238

The notes on pages 23 to 33 form part of these financial statements.

Annual Report and Financial Statements for the year ended 31 March 2025 #SkillsForLife

Page 22

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

1. ACCOUNTING POLICIES

1.1 BASIS OF PREPARATION

The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes to the financial statements. The financial statements have been prepared in accordance with the second edition of the Charities Statement of Recommended Practice issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102.

The principal accounting policies applied in the preparation of the financial statements are set out below. These policies have been consistently applied to all the years presented unless otherwise stated.

1.2 GOING CONCERN

The Trustees have prepared these financial statements on the basis that the Charity is a going concern. The Charity meets its day-to-day working capital requirements through its bank accounts and excess reserves (see the Reserves Policy note included within the Trustees Report). The Charity’s forecasts and projections, taking account of reasonably possible changes in performance and broader economic conditions, show that the Charity should be able to operate within the level of its current excess funds. After making enquiries, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. The Charity therefore continues to adopt the going concern basis in preparing its financial statements.

1.3 FUND ACCOUNTING

Unrestricted funds are general funds which are available for use at the Trustees’ discretion in furtherance of the objectives of the charity and which have not been designated for other purposes.

Designated funds comprise unrestricted funds that have been set aside by the Trustees for a particular purpose. The aim and use of each designated fund is set out in the notes to the financial statements.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for a particular purpose. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

Income and expenditure for events are accounted for on the accruals basis with the amounts being recognised in the period to which the event relates. For large activities such as World Scout Jamborees and Camp Together, where expenditure is incurred in advance of the activity taking place it is recognised as a prepayment, and where amounts are received by instalments from the participants in advance these are recognised as deferred income (amounts received in advance). When the event takes place, these balances are released as income and expenditure via the appropriate restricted fund.

1.4 INCOME RECOGNITION

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. No amounts are included in the financial statements for services donated by volunteers.

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

Annual Report and Financial Statements for the year ended 31 March 2025 #SkillsForLife

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1.4 INCOME RECOGNITION (C ONTINUED )

The following specific policies are applied to categories of income:

1.5 EXPENDITURE RECOGNITION

Expenditure is recognised once there is a legal or constructive obligation committing the charity to that expenditure, it is probable settlement is required and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been included under expense categories that aggregate all costs for allocation to activities. Where costs cannot be directly attributed to particular activities, they have been allocated on a basis consistent with the use of the resources. All costs are allocated between the expenditure categories of the Statement of Financial Activities on a basis designed to reflect the use of the resource.

The following specific policies are applied to particular categories of expenditure:

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

1.6 TANGIBLE FIXED ASSETS AND DEPRECIATION

Individual fixed assets costing more than £500 are capitalised and initially held at cost.

Tangible fixed assets other than freehold property are stated at cost less depreciation. Freehold property is stated at valuation, the valuation being the current market value assuming vacant possession.

Depreciation on other tangible fixed assets is provided at rates calculated to write off the cost or valuation of those assets, less their estimated residual value, over their expected useful lives on the following bases:

Asset Class Depreciation method and rate

Freehold property See note above

Annual Report and Financial Statements for the year ended 31 March 2025 #SkillsForLife

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Fixtures & fittings 33% straight line

Computer equipment 33% straight line

1.7 INVESTMENTS

Fixed asset investments are included at market value at the balance sheet date. Investments are initially recognised at their transaction value and subsequently measured at fair value at the balance sheet date.

All gains and losses are taken to the Statement of Financial Activities as they arise. Realised gains and losses on investments are calculated as the difference between sales proceeds and opening carrying value (purchase date if later). Unrealised gains and losses are calculated as the difference between the market value at the year end and opening carrying value (or purchase date if later).

1.8 DEBTORS

Debtors are amounts owed to the Charity. They are measured on the basis of their recoverable amount.

1.9 CASH AND CASH EQUIVALENTS

Cash at bank in hand is held to meet the day to day running costs of the charity as they fall due. Cash equivalents are short term, highly liquid investments.

1.10 CREDITORS

Creditors are amounts owed by the Charity. They are measured at the amount that the Charity expects to have to pay to settle the debt.

1.11 FINANCIAL INSTRUMENTS

The Charity has only financial assets and financial liabilities of a kind that qualify as basic financial instruments. These basic financial instruments other than investments (see 1.7 above) are initially recognised at transaction value and subsequently measured at amortised cost.

Annual Report and Financial Statements for the year ended 31 March 2025 #SkillsForLife

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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

2 MEMBERSHIP SUBSCRIPTIONS INCOME

Restricted Unrestricted Total Total
funds funds funds funds
2025 2025 2025 2024
£ £ £ £
Membership subscriptions - 62,276 62,276 56,143
3 DONATIONS INCOME
Restricted Unrestricted Total Total
Funds funds funds funds
2025 2025 2025 2024
£ £ £ £
General grants - 2,988 2,988 2,020

General grants are those received from or via government agencies and charitable trusts, not conditional on delivering specified services, whilst donations are all other voluntary gifts and bequests. The Trustees are grateful for all these grants and donations which provide valuable assistance for scouting in the county.

Sums of £500 each or more were received from: Handley Charity grant £1,750 TSA Charity (Porter) £1,000

4 CHARITABLE ACTIVITIES INCOME

Restricted Unrestricted Total Total
funds funds funds funds
2025 2025 2025 2025
£ £ £ £
Income from Scouting activities 42,224 19,443 61,667 417,031
Income for 2024 included £406,361 restricted income.

5 INVESTMENT INCOME

Investment income - UK investments
Bank and building society interest		 Unrestricted
funds
Total
funds
Total
funds
2025
£
2025
£
2024
£
6,645
6,645
6,013
54
54
33
6,699
6,699
6,046

Annual Report and Financial Statements for the year ended 31 March 2024 #SkillsForLife Page 26

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

6 OTHER INCOME

6
OTHER INCOME
Unrestricted Total Total
funds funds funds
2025 2025 2024
£ £ £
Income from scouting services 12,570 12,570 13,797

7 ANALYSIS OF RESOURCES EXPENDED BY ACTIVITES

Scouting activities
County services		 Direct
Support
Total
Total
2025
£
2025
£
2025
£
2024
£
41,410
4,168
45,578
409,767
48,455
40,287
88,742
84,000
89,865
44,455
134,320
493,767

8 DIRECT COSTS

World Scout Jamboree
Camp Together
Kandersteg
Explorer Belt
Iceland
Activity and training costs
Wages and salaries
Pension costs		 Scouting
activities
2025
County
2025
Total
2025
Total
2024
£
£
£
£
-
-
-
154,562
-
-
-
71,840
40,407
-
40,407
53,083
1,003
-
1,003
-
-
-
-
125,375
-
18,764
18,764
14,782
-
28,591
28,591
27,281
-
1,100
1,100
1,048
41,410
48,455
89,865
447,970

Basis of allocation

Direct costs are those incurred in providing the activities and services undertaken by the County.

Annual Report and Financial Statements for the year ended 31 March 2024 #SkillsForLife Page 27

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

9 SUPPORT COSTS

Training
Overheads
Wages and salaries
Pension costs		 Scouting
activities
2025
County
2025
Total
2025
Total
2024
£
£
£
£
4,168
-
4,168
4,907
-
32,370
32,370
33,336
-
7,624
7,624
7,275
-
293
293
279
4,168
40,287
44,455
45,797

Basis of allocation

Where support costs cannot be specifically attributed to the provision of activities or services, they are allocated on the basis of staff time.

10 OTHER COSTS

Governance costs
Independent examiners fee
AGM Expenses
Wages and salaries
Pension Costs		 Unrestricted
funds
Total
funds
Total
funds
2025
£
2025
£
2024
£
1,800
1,800
1,500
-
-
-
1,906
1,906
1,819
73
73
70
3,779
3,779
3,389

11 NET INCOME/EXPENDITURE

Depreciation of tangible fixed assets owned by the charity

2024 2023
£ £
- -

During the year, no trustees received any remuneration or benefits in kind (2024: £Nil).

Annual Report and Financial Statements for the year ended 31 March 2024 #SkillsForLife Page 28

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

12. STAFF COSTS

Staff costs were as follows:

Wages and salaries
Pension costs		 2025
2024
£
£
38,121
36,375
1,466
1,397
39,587
37,771

The average monthly number of employees during the year was as follows:

2024 2023
No.
 No.
Employees 3 3

No employee received remuneration amounting to more than £60,000 in either year.

Eligible employees may participate in the County’s ‘money-purchase’ pension scheme with NEST (set up in October 2016).

13. TANGIBLE FIXED ASSETS

Cost or valuation
At 1 April 2024 & 31 March 2025
Depreciation
At 1 April 2024 & 31 March 2025
Net book value
At 31 March 2025
At 31 March 2024		 Freehold property Fixtures & fttings
Computer
equipment
Total
£
£
£
£
120,000
13,386
1,354
134,740
-
13,376
1,354
14,730
120,000
10
-
120,010
120,000
10
-
120,010

The purchase and refurbishment of the building was completed in April 2013 at a total cost of £162,086. The property was valued by ID Jefferson TD BA BSc MRICS, Chartered Surveyor, of Hindmarsh and Partners (who is external to the County) at £120,000 current market value with vacant possession in July 2014 and the Trustees consider that there has been no change in value since that date. The Trustees consider that to reflect the building at valuation rather than at cost reduced by future depreciation charges correctly reflects the purpose of acquiring a property for use as a County Office.

Annual Report and Financial Statements for the year ended 31 March 2024 #SkillsForLife Page 29

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

14. FIXED ASSET INVESTMENTS

Total
£
Market value
At 1 April 2024 140,645
Revaluation 4,960
At 31 March 2025 145,065
Historical cost 143,520
Material investments being more than 10% in value of the portfolio.
Units Total
£
M & G 5,361 81,471
COIF 50,836 64,134
56,197 145,605
15. DEBTORS
2025 2024
£ £
Prepayments and accrued income 55,370 6,666
55,370 6,666
16. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£ £
Accrued expenditure 4,665 4,117
Monies received in advance 305,937 162,439
310,602 166,556

Money received in advance includes £192,324 membership income relating to FY25 and £113,613 relating to large events taking place in FY26 (Camp Northumbria and Explorer Belt 2025).

Annual Report and Financial Statements for the year ended 31 March 2024 #SkillsForLife Page 30

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

17. FINANCIAL INSTRUMENTS

Financial assets measured at fair value through income and expenditure
Financial assets measured at amortised cost
Financial liabilities measured at amortised cost		 2025
2024
£
£
145,605
140,645
430,051
277,904
575,656
418,549
310,602
166,556

Financial assets measured at fair value through income and expenditure are based upon bid price and comprise unit trusts (see Note 14 above).

Financial assets measured at amortised cost comprise bank balances and sundry debtors of the Charity.

Financial liabilities measured at amortised cost comprise accruals and monies received in advance for the Charity and The Scout Association.

Annual Report and Financial Statements for the year ended 31 March 2024 #SkillsForLife Page 31

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

18 STATEMENT OF FUNDS

18.1 STATEMENT OF FUNDS FOR THE YEAR ENDED 31 MARCH 2025

Designated funds
Interest on Leech funds
Designated
General County
Restricted funds
Kandersteg
Explorer Belt
SUMMARY OF FUNDS
Designated funds
General funds
Restricted funds
Total of funds		 Brought
Forward
Income
Expenditure
Transfers
in/out
Gains/
(Losses)
Carried
Forward
£
£
£
£
£
£
5,461
25
-
-
-
5,486
5,461
25
-
-
-
5,486
366,542
103,951
(96,689)
814
4,960
379,578
372,003
103,976
(96,689)
814
4,960
385,064
-
42,224
(40,407)
(1,817)
-
-
-
-
(1,003)
1,003
-
-
-
42,224
(41,410)
(814)
-
-
Brought
Forward
Income
Expenditure
Transfers
in/out
Gains/
(Losses)
Carried
Forward
£
£
£
£
£
£
5,461
25
-
-
-
5,486
366,542
103,951
(96,689)
814
4,960
379,578
372,003
103,976
(96,689)
814
-
385,064
-
42,224
(41,410)
(814)
-
-
372,003
146,200
(138,099)
-
4,960
385,064

TRANSFERS

The Trustee Board has a policy that any surplus/(deficits) from large events are transferred/(reimbursed) from the County General funds following completion of the event. All large events are budgeted to make a small surplus, and the County ensures that any grants/fundraising amounts are utilised or returned where necessary.

DESIGNATED FUNDS

The interest on funds loaned by the William Leech Charity has been set aside as a designated fund available for lending.

RESTRICTED FUNDS

The restricted funds are held as cash at bank.

Annual Report and Financial Statements for the year ended 31 March 2024 #SkillsForLife Page 32

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

18.2 STATEMENT OF FUNDS FOR THE YEAR ENDED 31 MARCH 2024

Designated funds
Interest on Leech funds
Designated
General County
Restricted funds
World Jamboree
Camp Together
Explorer Belt
Iceland
Mentoring Project
SUMMARY OF FUNDS
Designated funds
General funds
Restricted funds
Total of funds		 Brought
Forward
Income
Expenditure
Transfers
in/out
Gains/
(Losses)
Carried
Forward
£
£
£
£
£
£
5,441
20
-
-
-
5,461
5,441
20
-
-
-
5,461
354,215
88,656
(95,296)
14,579
1,388
366,542
359,656
88,676
(95,296)
14,579
1,388
372,003
3,340
152,514
(154,562)
(1,293)
-
-
4,617
76,066
(71,840)
(8,843)
-
-
581
49,808
(53,083)
2,694
-
-
-
127,973
(125,375)
(2,598)
-
-
4,540
-
-
(4,540)
-
-
13,078
406,361
(404,860)
(14,579)
-
-
Brought
Forward
Income
Expenditure
Transfers
in/out
Gains/
(Losses)
Carried
Forward
£
£
£
£
£
£
5,441
20
-
-
-
5,461
354,215
88,656
(92,296)
14,579
1,388
366,542
359,656
88,676
(92,296)
14,579
1,388
372,003
13,078
406,361
(404,860)
(14,579)
-
-
372,734
495,037
(497,156)
-
1,388
372,003

REGISTERED CHARITY NUMBER 508681

ADVISORS

BANKERS

PRESIDENT

Prof Sir Alan Craft

VICE PRESIDENTS

John Carr-Ellison Don Charlton MBE Her Grace the Duchess of

Northumberland Lucy Winskell OBE LL

Barclays Bank Plc Newcastle City Branch Leicester LE87 2BB

INDEPENDENT EXAMINER

Emma Hartshorne-Ferguson BA, FCA Bell Tindle Williamson LLP 63 Saville Street

North Shields

CHAIR

Dr Helen Paterson

Tyne and Wear

NE30 1AY Annual Report and Financial Statements for the year ended 31 March 2024 #SkillsForLife Page 33

Our thanks

Northumberland Scouts would like to thank all its volunteers and supporters for their commitment and contributions to Scouting in Northumberland County over the last year.

Northumberland Scouts

Charity number: 508681 (England and Wales)

Registered address: 39 Horsley Avenue, Shiremoor, North Tyneside, NE27 0UG

Contact us: info@northumberlandscouts.org.uk ~~_~~

facebook.com/northumberlandscouts x.com/NorthlandScouts Instagram/NorthumberlandScouts

Annual Report and Financial Statements for the year ended 31 March 2024 #SkillsForLife Page 34