**35th Derby (Markeaton) Scout Group Charity Registration Number 520632 Annual report and financial statements for the year ended 31 December 2025**
## **35th Derby (Markeaton) Scout Group**
**Annual report and financial statements for the year ended 31 December 2025**
|**Contents**|**Page**|
|---|---|
|Trustees' report|1 - 5|
|Independent examiner's report|6|
|Statement of financial activities|7|
|Balance sheet|8|
|Notes to the accounts|9 - 17|
## **35th Derby (Markeaton) Scout Group**
## **Trustees' report**
## **for the year ended 31 December 2025**
The trustees present their report and the unaudited financial statements of the charity for the year ended 31 December 2025.
## **Structure, governance, and management**
The Group'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 Group is a trust established under its rules, which are common to all Scouts. Trustees are appointed in accordance with the Policy, Organisation & Rules of The Scout Association.
The Group has in place a system of internal controls that are designed to provide reasonable assurance against material mismanagement or loss. These include two signatories for all payments and a comprehensive insurance policy to ensure that insurable risks are cvovered.
## **Administrative details**
Charity number 520632 Contact name and address Nick Hough, Drum Hill Scout Campsite, Morley Ln, Little Eaton, Derby, DE21 5AH Bankers Lloyds Bank Plc PO Box 1000 BX1 1LT Independent Examiner Alexander Accountancy, 12 Granary Wharf Business Park, Wetmore Road, Burton on Trent DE14 1DU
## **Trustees**
The names of the trustees who served since 1 January 2025 are as follows:
Ex-Officio - Appointments Elected - Appointments Group Chairman Nick Hough William Hurst Trustee Paul Gant (resigned 22nd June 2026) Peter Hilton Trustee Rayan Adam (appointed 22nd June 2026) Trustee Sue Harris (appointed 22nd June 2026) Group Secretary Sian Hill Group Treasurer Anastasija Smirnova Group Scout Leader David Whelan (resigned 22nd June 2026) Explorer Scout Leader Joseph Nuttall Beaver Scout Leader Charlotte Faleiro Cub Scout Leader Sarah Horobin Scout Leader Sarah Tooze
1
# **35th Derby (Markeaton) Scout Group**
# **Trustees' report (continued) for the year ended 31 December 2025**
## **Trustees (continued)**
Nominated N/A
Co-opted N/A
Trustees are appointed in accordance with the Policy, Organisation & Rules ("POR") of the Scout Association, a copy of which is available on request.
## **Our Mission**
Scouting actively engages and supports young people in their personal development, empowering them to make a positive contribution to society.
## **Our Values**
As Scouts we are guided by these values:
## **Care**
We support others and take care of the world in which we live.
## **Respect**
We have self-respect and respect for others.
## **Integrity**
We act with integrity; we are honest, trustworthy and loyal.
## **Cooperation**
We make a positive difference; we cooperate with others and make friends.
## **Belief**
We explore our faiths, beliefs and attitudes.
## **Our Vision**
By 2025 we will have prepared more young people with skills for life, supported by amazing leaders who deliver an inspiring programme.
## **Our Objectives**
We want to…
## **…grow**
We believe Scouts changes lives so we want to give every young person in the UK the opportunity to join.
## **…become more inclusive**
Everyone, regardless of their background, should be able to participate in Scouts.
2
## **35th Derby (Markeaton) Scout Group**
## **Trustees' report (continued)**
## **for the year ended 31 December 2025**
The Group enables this to be done by providing support to the adults so that they, in turn, can provide an appropriate high standard of Scouting to the young members.
In planning the charity's activities, the trustees have regard to both the Charity Commission's general guidance on public benefit and the specific objectives of the Scout Council.
- supporting leaders in their training so that they are better equipped to run the regular meetings
- supporting trustee boards by providing help and training
- organising extra activities through the various Scout Active Support Units such as archery, biking, caving, climbing, cycling, sailing, walking and events like the Kinder Challenge
- supporting and encouraging diversity within scouting
- encouraging flexibility to meet the needs of adults and young people
- promoting Scouting through all available media
- engaging with all our members and parents using all available means, including social networks, newsletters etc
- ▪ investigating opportunities for fund raising for the benefit of the Group.
## **Achievements and performance**
The Group has had most of the year back in their new Scout Hut, after the build was completed mid 2025 and a welcome event was held in May 2025. The Group continues to ensure the building is looked after together as a collective unit, to ensure the building's longevity and smooth operation. The Trustboard continue to ensure the building meets all safety and regulation requirements, to ensure all Scout users have the safest and best experience at the Scout Hut.
The new building is a modernised and safer environment for young people to be able to flourish and develop life skills and form strong relationships in.
The build was a challenge as not every aspect was covered by the grant, the Group had to source fixtures and fittings themselves and sought out volunteer time to create the finishing touches to the building.
All remaining YIF monies have been returned to the Youth Investment Fund, who funded the construction of the new building.
The Group was able to provide uninterrupted Scouting services to the sections successfully during early 2025, providing them with transport and ensuring that the users of the Group did not suffer as a result of the build.
Fundraising activities such as Chatsworth Fair continued during the build and Bonfire Night picked up again successfully post the build being completed. The Group is actively seeking to organise and hold other fundraising events in the forseeable future.
3
## **35th Derby (Markeaton) Scout Group**
## **Trustees' report (continued)**
## **for the year ended 31 December 2025**
## **Achievements and performance (continued)**
The Trustee Board has continued to meet regularly along with the relevant sub-committees in order to support the Group in steering the organisation. A review of all our governance is on-going, we have carried out a risk management activity and we are more confident than ever that our systems are robust.
## **Plans for the future**
- Support the Group Lead Volunteer and our team of volunteers
- Increase membership, both young people and adults, concentrating on retention as well as recruitment
- Raise the profile of Scouting in Districts and County
- Reflect the age and diversity of our communities
- Encourage young people to feel empowered and part of the decision making process, building on the success of the Youth Council and the Young Leader Scheme
- Support the Group through The Scout Associations Transformation programme.
## **Covid-19**
Even though the pandemic has subsided and it is very much business as usual, the Trustee Board remain vigilant and have robust reserve policies in place should it be required.
4
## **35th Derby (Markeaton) Scout Group**
## **Trustees' report (continued)**
## **for the year ended 31 December 2025**
## **Financial Review**
Total income and expenditure have decreased on the 2024 level. This is mainly as a result of lower receipts of the YIF Grant as the building project came to a close in 2025. The total bank balances stood at a healthy £29,094 at the year end.
Total funds at the year end amounted to £29,094, of which (£14,674) was restricted. Unrestricted funds and free reserves total £43,768.
The trustees consider that the amount held in the general reserve should be sufficient to cover one year's fixed expenditure, which is currently running at approximately £8,000. Any excess is used to fund activities for the Group users.
To meet one year's fixed costs, this includes rent, insurance, rates, refuse collection, heat & light along with capitation and safety and compliance visits.
The reserves held on restricted funds are for the purpose of meeting specific expenditure planned for the next year.
## **Relationship to other organisations**
As explained above, the Group is managed by the Scout Association, who collects membership subcriptions.
## **Independent Examiner**
Wayne Penlington of Alexander Accountancy was appointed independent examiner and continues to indicate his willingness to remain in office. A resolution to re-appoint him will be proposed at the Annual General Meeting in 2026.
Approved by the trustees on 22nd June 2026 and signed on their behalf by:
5
**Independent examiner's report**
# **to the trustees of 35th Derby (Markeaton) Group**
# **for the year ended 31 December 2025**
I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 December 2025, which are set out on p y y y y , pages 7 to 17.
## **Responsibilities and basis of report**
As the charity’s trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the charity's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Independent examiner's statement**
Your attention is drawn to the fact that the charity has prepared the accounts in accordance with: 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) issued on 16 July 2014 in preference to the Statement of Recommended Practice: Accounting and Reporting by Charities, issued on 1 April 2005 which is referred to in the extant regulations but has since been withdrawn.
I understand that this has been done in order for financial statements to provide a true and fair view in accordance with Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.
I have completed my examination. I 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 charity as required by section 130 of the Act; or
2. the accounts do not accord with those records; or 3. the accounts do not comply with the applicable requirements concerning 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.
I 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.
W Penlington FCCA Alexander Accountancy
12 Granary Wharf Business Park
Wetmore Road Burton on Trent Staffordshire DE14 1DU
Date: 21st July 2026
6
## **35th Derby (Markeaton) Scout Group**
## **Statement of financial activities**
## **for the year ended 31 December 2025**
**----- Start of picture text -----**
General Designated Restricted Total Total
Notes Fund Funds Funds 2025 2024
£ £ £ £ £
Income from:
Donations & legacies 2 4,134 - - 4,134 300
Income from other trading activities
Investments 3 126 - - 126 246
Income from charitable activities
Charitable activities 4 16,533 - 249,437 265,970 291,897
Total income 20,793 - 249,437 270,230 292,443
Expenditure on:
Charitable activities 5 57,757 - 264,111 321,869 90,955
Total expenditure 57,757 - 264,111 321,869 90,955
Net income/(expenditure) (36,965) 0 (14,674) (51,639) 201,488
Transfers between funds 11 - - - - -
Net increase/(decrease) in funds for the year (36,965) - - 14,674 (51,639) 201,488
Funds brought forward at 1 January 2025 500,265 - - 500,265 298,776
Funds carried forward at 31 December 2025 11 463,300 - - 14,674 448,626 500,265
**----- End of picture text -----**
7
## **35th Derby (Markeaton) Scout Group**
## **Balance sheet**
## **at 31 December 2025**
**----- Start of picture text -----**
Notes 2025 2024
£ £ £ £
Fixed assets
Tangible fixed assets 8 417,700 429,100
417,700 429,100
Current assets
Trade debtors 9 2,144 0
Bank and cash 29,094 86,927
31,238 86,927
Current liabilities
Creditors 10 312 15,762
Net current assets 30,926 71,165
Total net assets 448,626 500,265
Funds
Unrestricted funds:
General fund 11 463,301 455,942
Restricted funds 11 (14,674) 44,323
448,626 500,265
**----- End of picture text -----**
Approved by the trustees on 22nd June 2026 and signed on their behalf by:
8
## **35th Derby (Markeaton) Scout Group**
## **Notes to the accounts**
## **for the year ended 31 December 2025**
## **1. Accounting policies**
## **1.1 Basis of preparation**
The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with 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) issued on 16 July 2014 (as updated through Update Bulletin 1 published on 2 February 2016), the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011 and UK Generally Accepted Accounting Practice.
The financial statements are presented in sterling, which is the functional currency of the charity.
The accounts have been prepared on the historical cost convention. The principal accounting policies adopted are set out below.
## **Going concern**
The Trustees have a reasonable expectation that the charity has adequate resources to continue to operate for the forseable future. On this basis they continue to adopt the going-concern basis in the accounts.
## **Fund accounting**
- Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.
- Restricted funds are financial reserves designated for a specific purpose, in accordance with the donor's intended wishes.
## **Income**
Income is included in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:
- Membership subcriptions are included in full in the Statement of Financial Activities when the charity becomes unconditionally entitled to the income.
- Donations and fundraising income is included in full in the Statement of Financial Activities when the charity becomes unconditionally entitled to the income.
9
## **35th Derby (Markeaton) Scout Group**
## **Notes to the accounts (continued)**
## **for the year ended 31 December 2025**
## **1. Accounting policies (continued)**
## **Income (continued)**
- Income from trading activity is accounted for when earned.
- Income from charitable activities, where related to performance and specific deliverables, is recognised as the charity earns the right to the consideration by its performance. Where income is not related to performance and specific deliverables, the income is included in full in the Statement of Financial Activities when the charity becomes unconditionally entitled.
## **Expenditure**
Expenditure is recognised on the accruals basis as a liability is incurred. The following specific policies are applied to particular categories of expenditure:
- Costs of raising funds comprise the costs associated with attracting donations and the costs of trading for fundraising purposes.
- Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries and also includes governance costs. It also includes both costs that can be allocated directly to such activities and those costs of an indirect nature, but necessary to support them.
- Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include accountancy, and independent examiner's fees, and costs linked to the strategic management of the charity.
- 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. Costs relating to a particular activity are allocated directly and support costs are allocated, where necessary, between funds on an appropriate basis.
## **Taxation**
The charity is exempt from taxation in respect of income or capital gains to the extent that such income or gains are applied exclusivley to charitable purposes.
## **Tangible fixed assets and depreciation**
Tangible fixed assets are initially measured at cost and subsequently measured at cost (or deemed cost), net of depreciation and impairment losses. Depreciation is recognised so as to write off the cost (or deemed cost) of assets less their residual values over their useful lives on the following bases:
Freehold buildings 10% reducing balance Building contents 20% straight line Motor Vehicles 20% straight line
Equipment costing less than £1,000 is not capitalised, and is written off against revenue.
In accordance with the transitional provisions of section 35 of FRS 102, the charity has elected to adopt the previous GAAP valuation of assets as deemed cost at the revaluation date.
10
**35th Derby (Markeaton) Scout Group**
**Notes to the accounts (continued)**
**for the year ended 31 December 2025**
## **1. Accounting policies (continued)**
## **Cash and cash equivalents**
Cash and cash equivalents include cash in hand and deposits held at call with banks.
## **Creditors**
Creditors are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors are normally recognised at their settlement amount.
## **Financial instruments**
The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.
## **Derecognition of financial liabilities**
Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged or cancelled.
|**2.**
**Donations & legacies**
**General**
**Fund**
**£**
Donations
**4,134**
**4,134**
**3.**
**Investment income**
**General**
**Fund**
**£**
Bank interest receivable
**126**
**126**
Donations and legacies for 2024 comprised £300 for the general fund.|**Designated**
**Funds**
**£**
**-**
**-**
**Designated**
**Funds**
**£**
**-**
**-**|**Restricted**
**Funds**
**£**
**-**
**-**
**Restricted**
**Funds**
**£**
**-**
**-**|**Total**
**2025**
**£**
**4,134**
**4,134**
**Total**
**2025**
**£**
**126**
**126**|Total
2024
£
300
300
Total
2024
£
246
246|
|---|---|---|---|---|
Investment income for 2024 comprised £246 for the general fund.
11
## **35th Derby (Markeaton) Scout Group**
## **Notes to the accounts (continued)**
## **for the year ended 31 December 2025**
|**4.**
**Income from charitable activities**
Membership subscriptions
Less: paid to the Scout Association
Income from charitable activities
Other income
Minibus use
Hire of hut
Gift aid
Activities
Bonfire night
Other fundraising
Equipment sale
YIF receipts|**General**
**Fund**
**£**
**9,709**
**(2,140)**
**7,569**
**1,564**
**608**
**-**
**1,937**
**3,259**
**1,595**
**-**
**-**
**16,533**|**Designated**
**Funds**
**£**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**|**Restricted**
**Funds**
**£**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**249,437**
**249,437**|**Total**
**2025**
**£**
**9,709**
**(2,140)**
**7,569**
**1,564**
**608**
**-**
**1,937**
**3,259**
**1,595**
**-**
**249,437**
**265,970**|Total
2024
£
7,826
(1,940)
5,886
2,243
3,302
1,489
160
-
1,670
1,026
276,121
291,897|
|---|---|---|---|---|---|
Income from charitable activities for 2024 comprised £15,776 for the General Fund and £276,121 for the Restricted Fund.
|**5.**
**Cost of charitable activities**
**Notes**
Insurance
Rent
Electricity
Gas
Water
Refuse collection
Other maintenance and repairs
Activities and scout shop
Minibus running costs
Sundries
YIF expenditure
Independent Examination Fee
Depreciation:
Land and buildings
Building content
Motor vehicles
Total charitable expenditure|**General**
**Fund**
**£**
**1,811**
**240**
**1,247**
**431**
**256**
**489**
**32,830**
**5,247**
**3,185**
**309**
**-**
**312**
**4,000**
**5,000**
**2,400**
**57,758**|**Designated**
**Funds**
**£**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**|**Restricted**
**Funds**
**£**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**|**Total**
**2025**
**£**
**1,811**
**240**
**1,247**
**431**
**256**
**489**
**32,830**
**5,247**
**3,185**
**309**
**-**
**312**
**-**
**4,000**
**5,000**
**2,400**
**57,758**|Total
2024
£
1,803
240
879
1,705
416
374
11,876
2,597
2,820
586
-
300
-
59,459
5,000
2,900
90,955|
|---|---|---|---|---|---|
Costs of charitable activities for 2024 comprised £90,955 for the General Fund.
12
## **35th Derby (Markeaton) Scout Group**
**Notes to the accounts (continued)**
## **for the year ended 31 December 2025**
## **6. Trustees' remuneration and expenses**
Trustees receive no remuneration for their services. Their travelling and subsistence expenses are reimbursed in respect of expenses incurred on the Group's business. In the year ended 31 December 2025 these totalled £Nil (2024: £Nil), and the number of trustees reimbursed in the year was 0 (2024: 0).
## **7 Independent examiner's remuneration**
Fees paid to the independent examiner in the period were £312 (2024: £300).
13
## **35th Derby (Markeaton) Scout Group**
## **Notes to the accounts (continued)**
## **for the year ended 31 December 2025**
|**8.**
**Tangible fixed assets**
**Cost or valuation**
At 1 January 2025
Additions
Disposals
**At 31 December 2025**
**Depreciation**
At 1 January 2025
Charge for the year
Depreciation on disposals
**At 31 December 2025**
**Net book value**
**At 31 December 2025**
At 31 December 2024|**Freehold**
**land and**
**buildings**
**£**
**459,459**
**-**
**-**
**459,459**
**59,459**
**4,000**
**-**
**63,459**
**396,000**
400,000|**Building**
**contents**
**£**
**25,000**
**-**
**-**
**25,000**
**5,000**
**5,000**
**-**
**10,000**
**15,000**
20,000|**Motor**
**vehicles**
**£**
**12,000**
**-**
**-**
**12,000**
**2,900**
**2,400**
**-**
**5,300**
**6,700**
9,100|**Total**
**£**
**496,459**
**-**
**-**
**496,459**
**67,359**
**11,400**
**-**
**78,759**
**417,700**
429,100|
|---|---|---|---|---|
The charity's building and building content is valued as per the insurance coverage. Motor vehicle cost is included as per the purchase price.
|**9.**
**Debtors**
Trade debtors|**2025**
**£**
**2,144**
**2,144**|2024
£
0
-|
|---|---|---|
14
## **35th Derby (Markeaton) Scout Group**
## **Notes to the accounts (continued)**
## **for the year ended 31 December 2025**
**----- Start of picture text -----**
10. Creditors 2025 2024
£ £
Trade creditors 0 15,462
Accruals and deferred income 312 300
312 15,762
11. Analysis of movements on funds
Balance at Increase in Balance at
1 January Income Expenditure Transfers value of 31 December
2025 investments 2025
£ £ £ £ £ £
General fund 500,265 20,793 (57,757) - - 463,301
Designated funds
- - - - - -
- - - - - -
Restricted funds
Youth Investment Fund - 249,437 - 264,111 - - - 14,674
- 249,437 - 264,111 - - - 14,674
Total funds 500,265 270,230 (321,869) - - 448,626
**----- End of picture text -----**
The purpose of each fund is as follows:
Youth Investment Fund
Funds were held for the purpose of rebuilding the Scout hut, as prescribed by the Youth Investment Fund.
15
## **35th Derby (Markeaton) Scout Group**
## **Notes to the accounts (continued)**
## **for the year ended 31 December 2025**
**----- Start of picture text -----**
12. Analysis of net assets between funds General Designated Restricted 2025 2024
£ £ £ £ £
Tangible fixed assets 417,700 - - 417,700 429,100
Current assets 45,912 - - 14,674 31,238 86,927
Current liabilities - 312 - - - 312 - 15,762
463,301 - - 14,674 448,626 500,265
General Designated Restricted 2024 2023
£ £ £ £ £
Tangible fixed assets 429,100 - - 429,100 237,199
Current assets 86,927 - - 86,927 61,577
Current liabilities - 15,762 - - - 15,762 -
500,265 - - 500,265 298,776
**----- End of picture text -----**
See page 17 for a more detailed analysis of net assets between funds.
16
## **35th Derby (Markeaton) Scout Group**
**Notes to the accounts - Analysis of net assets between funds for the year ended 31 December 2025**
**----- Start of picture text -----**
2025
**----- End of picture text -----**
|Fixed Assets
Stock
Debtors
Bank and cash
Creditors
**2024**
Fixed Assets
Stock
Debtors
Bank and cash
Creditors|**Total**
**£**
**417,700**
**-**
**2,144**
**29,094**
**312**
**-**
**448,626**
**Total**
**£**
**429,100**
**-**
**-**
**86,927**
**15,762**
**-**
**500,265**|**General**
**fund**
**£**
417,700
-
2,144
43,768
312
-
463,301
**General**
**fund**
**£**
429,100
-
-
42,604
15,762
-
455,942|**Restricted**
**fund**
**£**
-
-
-
-
-
**-**
**Restricted**
**fund**
**£**
-
-
-
-
-
**-**|**Youth**
**Investment**
**fund**
**£**
-
-
-
14,674
-
-
(14,674)
**Youth**
**Investment**
**fund**
**£**
-
-
-
44,323
-
**-**|
|---|---|---|---|---|
17