Chesterfield District Scout Council
Trustee’s Annual Report and Financial Accounts
For the Year Ended 31 March 2025
Registered Charity Number: 520651
www.chesterfielddistrictscouts.org.uk
Chesterfield District Scout Council Trustee’s Annual Report and Financial Accounts For the year ended 31 March 2025
Contents
Reference and Administration Details ..................................................... 2 Trustee’s Annual Report ......................................................................... 3 Independent Examiner’s Report. ............................................................. 7 Statement of Financial Activities ............................................................. 8 Statement of Financial Position ............................................................... 9 Notes to the Financial Statements ........................................................ 10 Detailed Statement of Financial Activities ............................................. 13
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Chesterfield District Scout Council Trustee’s Annual Report and Financial Accounts For the year ended 31 March 2025
Reference and Administration Details
Charity Name Chesterfield District Scout Council Other names charity is known by Chesterfield District Scouts Chesterfield Scouts Registered Charity Number 520651 Charity’s Principal Address 6 Bowland Drive Walton Chesterfield Derbyshire S42 7LZ
During the year, the following individuals served as trustees, managing the charity.
District Lead Volunteer (Ex Officio)
Ben Widdowson
District Chair District Treasurer Appointed Members
David Hoar Carole Grew Denise Booth Scott Slater Keth Greatorex Rebecca Hudson Allan Stockton Rick Barnett Max Irani Paul Heath
Independent Examiner
Paul Davis CPFA Avocado Accounting 6 Lilac Close Chesterfield S44 5QZ Paul@AvocadoAccounting.co.uk
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Chesterfield District Scout Council Trustee’s Annual Report and Financial Accounts For the year ended 31 March 2025
Trustee’s Annual Report
Objectives and aims
The objectives of the district are as a unit of The Scout Association.
Our purpose is to actively engage and support young people in their personal development, empowering them to make a positive contribution to society.
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Integrity – We act with integrity; we are honest, trustworthy and loyal.
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Respect – We have self-respect and respect for others.
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Care – We support others and take care of the world in which we live.
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Belief – We explore our faiths, beliefs and attitudes.
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Cooperation – We make a positive difference; we cooperate with others and make friends.
Structure, Governance and Management
The Chesterfield District Scout Council’s (the District) 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 District is a trust established under its rules which are common to all districts and the district’s registration number with The Scout Association is 11306
The District is managed by the District Trustee Board, the members of which are the ‘Charity Trustees’ of the District which is an educational charity. As charity trustees they are responsible for complying with legislation applicable to charities.
This includes registration, keeping proper accounts and making returns to the Charity Commission as appropriate.
The Committee consists of Chair, Treasurer, Lead Volunteer, and other appointed members and meet at least once a term.
This District Trustee Board exists to support the Lead Volunteer in meeting the responsibilities of the appointment and is responsible for:
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making sure the charity is well managed
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• developing and maintaining a district risk register
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• ensuring finances are properly managed
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• ensuring buildings and equipment are properly insured and is in good working order
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ensuring all legal requirements and policy, organisation and rules (POR) are complied with.
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Co-opting trustees with specific expertise if required
The Trustees are appointed in accordance with the policy, organisation and rules of The Scout Association
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Chesterfield District Scout Council Trustee’s Annual Report and Financial Accounts For the year ended 31 March 2025
Risk and Internal Control
Work is ongoing to identify the major risks which the District is exposed to, these will be reviewed and systems established to mitigate against them. The main areas of concern that have been identified are:
Reduction or loss of members
The District provides support and oversight for the District youth programme. If there was a reduction in membership in a particular Group or Unit as whole then there would have to be a contraction, consolidation or closure of a Group or Unit. In the worst case scenario, the complete closure of the District.
Damage to the building, property and equipment
The District Built assets consist of camping grounds. These are rented to Scout units and third parties. The District has sufficient buildings and contents insurance in place to mitigate against permanent loss or accidental damage. All engineering assets held by the District are subject to periodic statutory compliance checks as prescribed by legislation.
Injury to leaders, helpers, supporters and members
The District through membership fees contributes to the Scout Associations national accident insurance policy. Risk Assessments are undertaken before all activities and comprehensive training and permit system operated for volunteers.
Reduced income from fund raising
The District is primarily reliant upon income from subscriptions and fundraising. The district does hold a reserve to ensure the continuity of activities should there be a major reduction in income. The Committee could raise the value of subscriptions to increase the income to the District on an ongoing basis, either temporarily or permanently.
Reduction or loss of leaders
The District is reliant upon volunteers to run and administer the activities of the District. If there was a reduction in the number of leaders to an unacceptable level in a particular section or the group then there would have to be a contraction, consolidation or closure of a Group or Unit. In the worst-case scenario, the complete closure of the District.
Loss of data
The district operates strict codes of practice relating to data and this is supported by comprehensive volunteer training.
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Chesterfield District Scout Council Trustee’s Annual Report and Financial Accounts For the year ended 31 March 2025
Achievements and Performance
The number of young people in the District fell slightly from 757 to 741 All our groups work hard to provide engaging activities for young people to enjoy which is key to retain.
The plans for the new building at Spitewinter were unavoidably delayed due to a number of issues including Asbestos and bats!! The project is ongoing with a small team of volunteers and a project manager pushing it through. It is hoped that by the end of 2025 the majority of the work will be completed.
The reduced District team have supported groups with training requirements and extra activities for the various sections.
Rebecca Hudson and her small team continue to work tirelessly to keep the camp site a place where groups from within and outside the District can enjoy the benefits that outdoor spaces can provide. Over 2000 people have enjoyed camping/ staying at the site year in this year. The popular Chilly Challenge camp was run again, slightly smaller than the past due to the reduced space at the camp site because of the new build.
Unfortunately, the planned St Georges Day celebration in April 2024 was cancelled due the park being waterlogged. It is planned to run this in 2025 but slightly later in the year.
So amazing are our volunteers in Chesterfield, an awards evening was held in Chesterfield, because of the number of award recipients. Thanks to Denise Booth and 3rd Wingerworth (All Saints) Scout Group for hosting this event.
Several District Team vacancies exist, this has limited the number of events, and support, the District would like to give, however it is important that all Group leadership roles are maintained.
The District has been getting to grips with all the changes from the Scout Association and thanks to everyone for seeing these through.
Each and every one of our volunteers give over and above what can be expected and without their support and dedication Chesterfield District Scouts would not be as successful as we are now.
We all face challenges especially in recruiting adult volunteers to help in all sections and in the Trustee roles, but with commitment and determination we will succeed in bringing great Scouting to the young people of Chesterfield.
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Chesterfield District Scout Council Trustee’s Annual Report and Financial Accounts For the year ended 31 March 2025
Financial Review
Reserves Policy
The District policy on reserves is to hold sufficient resources to continue the charitable activities of the District should income and fundraising activities fall short.
The District Trustee Board considers that the District should hold a sum equivalent to 12 months running costs, circa £25k.
We currently hold far in excess of this following the sale on the Chesterfield Headquarters and pending the costs of the new Activity Barn.
The District Trustee Board also considers that a healthy reserve is required to mitigate the risks of operating a large campsite where unexpected urgent capital spends is required to overcome breakdowns.
A healthy reserve would also mitigate risks from contingencies that may arise over the course of the year.
Compliance with the Reserves Policy will be formally undertaken annually with the preparation of the Charities annual report.
Investment Policy
The District has adopted a low-risk strategy to the investment of its funds. All funds are held in cash using only mainstream banks or building societies.
The District Trustees regularly monitors the levels of bank balances and the interest rates received to ensure the district obtains maximum value and income from its banking arrangements. Occasionally this may involve using an account that requires a period of notice before funds may be withdrawn, before doing so the District Trustee Board considers the cash flow requirements.
Approved by order of the board of trustees on ............................ and signed on its behalf by:
........................................................................
Mr D Hoar – District Chair
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Chesterfield District Scout Council Trustee’s Annual Report and Financial Accounts For the year ended 31 March 2025
Independent Examiner’s Report to the trustees of Chesterfield District Scout Council.
I report to the trustees on my examination of the accounts of the Chesterfield District Scout Council (the District) for the year ended 31 March 2025.
Responsibilities and basis of report
As the charity trustees of the District 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 District accounts carried out under section 145 of the 2011 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
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:
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accounting records were not kept in respect of the District as required by section 130 of the Act; or
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the accounts do not accord with those records; or
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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.
Date: 26 July 2025
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Chesterfield District Scout Council Trustee’s Annual Report and Financial Accounts For the year ended 31 March 2025
Statement of Financial Activities
| Notes | 2024/25 | 2023/24 | ||
|---|---|---|---|---|
| £ | £ £ |
£ | ||
| Income and Endowments From | ||||
| Donations and Legacies | ||||
| Membership Subscriptions | 1 | 1,604 | 2,650 | |
| Donations | - | - | ||
| 1,604 | ||||
| Charitable Activities | ||||
| Activities for Raising Funds | 2 | 27,634 | 31,938 | |
| Income for District Activities | 3 | 5,446 | ||
| Grants | 1,450 | 500 | ||
| 34,530 | 32,438 | |||
| Trading Activities | - | - | ||
| Investment Income | 5,856 | 3,103 | ||
| Total Income | 41,990 | 38,191 | ||
| Expenditure on | ||||
| Raising Funds | 430 | 147 | ||
| Charitable Activities | ||||
| Charitable Activities | 4 | 6,670 | 5,142 | |
| Supporting Costs | 5 | 25,908 | 27,824 | |
| Other Costs | 584 | 13,240 | ||
| 33,162 | 46,206 | |||
| Total Expenditure | 33,592 | 46,353 | ||
| Net Income / Expense | 8,398 | -8,162 | ||
| Funds Brought Forward | 556,019 | 564,181 | ||
| Movement in funds | 8,398 | -8,162 | ||
| Funds Carried Forward | 564,417 | 556,019 |
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Chesterfield District Scout Council Trustee’s Annual Report and Financial Accounts For the year ended 31 March 2025
Statement of Financial Position
| Notes | As at 31/03/2025 |
As at 31/03/2024 |
|
|---|---|---|---|
| £ | £ | ||
| Fixed Assets | |||
| Tangible Assets | 6 | 297,386 | 279,045 |
| Current Assets | |||
| Bank Balances | 7 | 266,213 | 276,530 |
| Cash in Hand | 7 | 699 | 1,789 |
| Debtors | 8 | 469 | 230 |
| Current Liabilities | |||
| Creditors | 9 | (350) | (1,575) |
| Net Current Assets | 267,031 | 276,974 | |
| Total Assets less Current Liabilities | 564,417 | 556,019 | |
| Net Assets | 564,417 | 556,019 | |
| Funds | |||
| Unrestricted Fund | 10 | 564,417 | 556,019 |
| Total Funds | 564,417 | 556,019 |
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Chesterfield District Scout Council Trustee’s Annual Report and Financial Accounts For the year ended 31 March 2025
Notes to the Financial Statements
| 1. | Membership Subscriptions | ||
|---|---|---|---|
| 2024/25 | 2023/24 | ||
| £ | £ | ||
| Membership fees received from district groups | 38,055 | 36,420 | |
| Membership fees from Explorers | 1,711 | 1,431 | |
| Less fees payable to Derbyshire County Scout Council | -38,162 | -35,201 | |
| Net Income | 1,604 | 2,650 | |
| 2. | Activities for Raising Funds | ||
| 2024/25 | 2023/24 | ||
| £ | £ | ||
| Spitewinter Camp Fees | 26,986 | 22,450 | |
| Chilly Camp income | 181 | - | |
| Sale of Badges | 98 | 220 | |
| Craft Sales | 133 | - | |
| Other Income | 236 | 9,268 | |
| Total | 27,634 | 31,938 | |
| 3. | Income for District Activities | ||
| 2024/25 | 2023/24 | ||
| £ | £ | ||
| Cub's Sleepover (Gulliver’s) | 5,446 | - | |
| Total | 5,446 | - | |
| 4. | Expenditure on Charitable Activities | ||
| 2024/25 | 2023/24 | ||
| £ | £ | ||
| Cub's Sleepover (Gulliver’s) | 5,511 | - | |
| Explorer Activities | 1,159 | - | |
| St Georges Day | - | 5,142 | |
| Total | 6,670 | 5,142 | |
| 5. | Expenditure on Supporting Costs | ||
| 2024/25 | 2023/24 | ||
| £ | £ | ||
| Bank Charges | 15 | 64 | |
| Cess Pit | 4,695 | 400 | |
| Cleaning | 920 | 547 | |
| Campsite General | 8,125 | 18,054 | |
| Campsite Maintenance | 844 | 964 | |
| Computer Hardware & Software | 253 | - | |
| Crew Hut | 700 | - | |
| Electricity | 3,354 | 4,806 | |
| Governance | 350 | 600 | |
| Insurance | 1,421 | 1,091 | |
| John Perry Hut | 2,241 | 114 | |
| NEDDC Rates | 57 | 58 | |
| Travel Expenses | 283 | 140 | |
| Waste Disposal | 358 | 331 | |
| Water | 2,292 | 655 | |
| Total | 25,908 | 27,824 |
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Chesterfield District Scout Council Trustee’s Annual Report and Financial Accounts For the year ended 31 March 2025
6. Tangible Assets
| Freehold | Improvements | Improvements | ||||
|---|---|---|---|---|---|---|
| Property | Spitewinter | to property | Totals | |||
| Cost | £ | £ | £ | £ | ||
| As at 01/04/2024 | 1,332 | 200,000 | 77,713 | 77,713 279,045 |
||
| Additions | 18,341 | - | - | - 18,341 |
||
| As at 31/03/2025 | 19,673 | 200,000 | 77,713 | 77,713 297,386 |
||
| Net Book Value | ||||||
| 31/03/2025 | 19,673 | 200,000 | 77,713 | 77,713 297,386 |
||
| 01/04/2024 | 1,332 | 200,000 | 77,713 | 77,713 279,045 |
||
| 7. | Bank and Cash Balances | |||||
| Cash | Cash | Bank | Investments | Totals | ||
| £ | £ | £ | £ | |||
| District | - | 20,041 | 20,041 234,166 |
234,166 254,207 |
||
| Scouts Active Support | 121 | 889 | 889 4,121 |
4,121 5,131 |
||
| Andromeda | 229 | 936 | 936 - |
1,164 | ||
| Centaurus | 181 | 3,380 | 3,380 - |
3,561 | ||
| Draco | 168 | 2,680 | 680 - |
2,849 | ||
| Totals | 699 | 27,926 | 238,287 | 266,912 | ||
| 8. | Debtors | |||||
| 2024/25 | 2023/24 | |||||
| £ | £ | |||||
| Other Debtors - Prepayments | 469 | 230 | ||||
| 9. | Creditors | |||||
| 2024/25 | 2023/24 | |||||
| £ | £ | |||||
| Other Creditors - Accruals | 350 | 1,575 | ||||
| 10. Movement in Funds | Movement in Funds | |||||
| 2024/25 | 2023/24 | |||||
| £ | £ | |||||
| As at start of the financial year | 556,019 | 564,181 | ||||
| Incoming Resources | 41,990 | 38,191 | ||||
| Resources Expended | 33,592 | 46,353 | ||||
| Movement in Funds | 8,398 | -8,162 | ||||
| As at end of the financial year | As at end of the financial year | 564,417 | 556,019 |
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Chesterfield District Scout Council Trustee’s Annual Report and Financial Accounts For the year ended 31 March 2025
11. Accounting Policies
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities.
Tangible fixed assets
No provision for depreciation has been made as the cost of capital purchases have always been written off in the year of purchase.
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
12. Trustees’ Remuneration and Benefits
There were no trustees' remuneration or other benefits for the year ended 31 March 2025 or 31 March 2024
13. Related Party Disclosures
There were no related party disclosures for the year ended 31 March 2025
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Chesterfield District Scout Council Trustee’s Annual Report and Financial Accounts For the year ended 31 March 2025
Detailed Statement of Financial Activities
| 2024/25 | 2023/24 | |
|---|---|---|
| District £ Campsite £ SASU £ Explorer Groups £ Income and Endowments from Donation and Legacies Membership Membership from Explorers 1,711 Membership from Groups 38,055 Membership to County -38,162 -107 1,711 Donations Charitable Activities Activities for Raising Funds Spitewinter Camp Fees 26,986 Chilly Camp Income 181 Sale of Badges 98 Craft Sales 133 Other 24 12 200 122 27,179 133 200 Income for District Activities Cub's Sleepover (Gulliver’s) 5,446 5,446 Grants 1,450 Investment Income Bank Interest 5,799 57 5,799 57 |
Total £ 1,711 38,055 -38,162 |
£ 1,431 36,420 -35,201 |
| 1,604 0 26,986 181 98 133 236 |
2,650 0 22,450 220 9,268 |
|
| 27,634 5,446 |
31,938 | |
| 5,446 1,450 5,856 |
500 3,103 |
|
| 5,856 | 3,103 | |
| Total Income 11,260 28,629 191 1,911 |
41,990 ~~—~~ |
38,191 |
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Chesterfield District Scout Council Trustee’s Annual Report and Financial Accounts For the year ended 31 March 2025
| 2024/25 | 2023/24 | |
|---|---|---|
| District £ Campsite £ SASU £ Explorer Groups £ Expenditure on Fundraising Costs District Shop 405 25 405 25 Charitable Activities Cost of Activities Cub's Sleepover (Gulliver’s) 5,511 St George's Day Explorer Activities 504 655 5,511 0 504 655 Supporting Costs Bank Charges 15 Cess Pit 4,695 Cleaning 920 Campsite General 8,125 Campsite Maintenance 844 Computer Hardware & Software 253 Crew Hut 700 Electricity 3,354 Governance 350 Insurance 1,421 John Perry Hut 2,241 NEDDC Rates 57 Travel Expenses 24 259 Waste Disposal 358 Water 2,292 374 25,266 269 Other Costs 534 50 |
Total £ 430 |
£ 147 |
| 430 5,511 0 1,159 |
147 0 5,142 0 |
|
| 6,670 15 4,695 920 8,125 844 253 700 3,354 350 1,421 2,241 57 283 358 2,292 |
5,142 64 400 547 18,054 964 0 0 4,806 600 1,091 114 58 140 331 655 |
|
| 25,908 584 |
27,824 13,240 |
|
| Total Payments 6,824 25,316 504 949 |
33,592 ~~—~~ |
46,353 |
| ~~—~~ | ||
| Net Income / Expense | 8,398 ~~—~~ |
-8,162 |
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