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← Durham Scout County Council

2025-03-31-accounts

Durham Scout County Council Annual Report & Accounts 2024 – 2025

Contents

Contents

Contents ................................................................................................................................................................................................. 2 Legal & Administrative Information .............................................................................................................................................. 3 Welcome from the County Chair ................................................................................................................................................... 4 Lead Volunteer’s Report ................................................................................................................................................................... 5 Census & Growth ................................................................................................................................................................................ 6 Transformation ..................................................................................................................................................................................... 7 Top Awards ........................................................................................................................................................................................... 9 Events ..................................................................................................................................................................................................... 9 International ...................................................................................................................................................................................... 10 Moor House Adventure Centre .................................................................................................................................................... 10 Trustees’ Annual Report ................................................................................................................................................................ 11 Independent Auditor’s Report ..................................................................................................................................................... 15 Statement of financial activities .................................................................................................................................................. 18 Balance Sheet ................................................................................................................................................................................... 20 Statement of Cash Flows .............................................................................................................................................................. 21 Notes to the financial statements ............................................................................................................................................... 22

Photography Credits

Photographs bring our Annual Report to life and our thanks go to the members of the County Communications Team, and other members of the County whose photographs are used throughout this report.

2

Legal and Administrative information

Legal & Administrative Information

TRUSTEES

Charity number 520719

Principal Address

Moor House Adventure Centre Rainton Gate Houghton le Spring County Durham DH4 6QY

Auditors

Robson Laidler Accountants Ltd Fernwood House Fernwood Road Jesmond Newcastle upon Tyne NE2 1TJ

Bankers

Lloyds Bank 19 Market Place Durham DH1 3NL

CAF Bank Kings Hill West Malling Kent ME19 4TA

3

Welcome

Welcome from the County Chair

As the Chair of Durham Scouts Trustee Board, it gives me great pleasure to present our Trustees’ Annual Report for the year ending 31st March 2025.

During this year we have concentrated on implementing the changes in governance arising from the Transformation agenda. At the last County AGM we appointed our first Trustee Board following the implementation of the transformation project and during the year we have worked to align our responsibilities to the strategic aspects of the County, leaving the operational matters to our dedicated County Team led by Bryan our Lead Volunteer. This change has not been easy, and I am sure many District and Group Trustee Boards are also grappling with the new changes. However, I believe the governance of a Group, District and indeed the County is more focused on ensuring Scouting is supported well by our changes.

contribute their thoughts to the strategy, which I hope will be launched in the autumn term.

My thanks go to Nick McCormick who took over as County Treasurer and to all our Trustees for their work over the past year.

Of utmost importance is for me to show the Trustee’s gratitude to Bryan Johnson for his dedication in leading the County. We all wish Bryan an enjoyable Scouting future whatever path it takes.

Can I thank all our volunteers and staff members for their contribution to the Scout County and wish you all an enjoyable future year in Scouting.

Hilary Stubbs, County Chair

I am grateful for every adult who freely gives of their time to make sure that the County has a sound grass roots Scouting experience and an exciting and challenging District and County Programme of Scouting.

One of our main aims in Scouting is ‘Preparing young people with skills for life’. This is underpinned by good governance, so the County Trustees have spent time ensuring our policies and procedures are fit for purpose. A regular programme of updating our policies is underway. These policies are not to deter you from an activity but to guide you to undertake your Scouting in a legal and safe manner in line with The Scout Association’s Policy, Organisation and Rules (POR) and the Charity Commission guidelines.

This year we have begun the exciting process of developing our County Strategy for the next five year. Everyone has had the opportunity to

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Lead Volunteer’s report

Lead Volunteer’s Report

I am delighted to say that the year 2024 to 2025 was, for the County, yet again another very busy and successful year. We have continued to deliver many fantastic activities and opportunities for our young people. We have been guided by our values of integrity, respect, care, belief and cooperation by all our members. Our adult volunteers have

continued to step up to the challenge of providing skills for life with sound governance of our charity by way of our trustees supported by the wider County Team. We are ensuring that we continue to meet our charitable objectives in a safe, responsible and robust manner with commitment to safety and safeguarding being a priority.

Scouting continues to be delivered week to week with fantastic enthusiasm, from our dedicated team of adult volunteers, across our 14 Districts of the county with outdoors, challenges and adventure featuring as a key part of that experience.

Our aim, as a County, is to continue to support and supplement the work of our leaders across the county. By providing larger scale events that are competitive and adventures we will enhance our programme of delivery to our young people and enable them to engage and share experiences with others beyond their own groups.

The success of scouting in our county does not happen by chance. We are blessed with fantastic frontline volunteers that meet every week to deliver new experiences to our young members. They are supported by those working so hard behind the scenes as well as our trustees that manage and support with the governance that makes scouting work safely and effectively within our County and Districts.

I would personally like to thank everyone who gives up their time to support scouting in Durham Scout County and I hope that you will continue to

do so as we move into another year of scouting ahead of us.

On behalf of every young member, I thank you for everything that you do to make scouting exciting, challenging, rewarding and safe.

Finally, I would like to take this opportunity to thank everyone who has a County or District role for their much-valued support. I would like to thank everyone involved in Scouting in Durham Scout County for everything that you do, whether it’s weekly, monthly or just once a year. As BadenPowell said, “the most worth-while thing is to try to put happiness into the lives of others” and I think that is what we do.

This will be my last Durham County Annual General Meeting as your County Lead Volunteer. I have taken the very difficult decision that the time is right, for both myself and the county, for me to hand over the reins to someone new to take the county forward. I have had a fantastic and

rewarding time whilst being the County Lead Volunteer, it has been a pleasure and privilege. There have been many challenging changes over the last few years, and you have worked with, supported and encouraged me for which I am eternally grateful.

I would like to say a massive thank you to all who have worked so hard and provided me with support during my time as Lead Volunteer. I will be continuing in scouting in a less demanding role so I have no doubt we will from time to time have the opportunity to catch up and say hello.

I wish all those involved in scouting, in whatever capacity, across the county all the very best for the future a very sincere thank you to you all.

Bryan Johnson, County Lead Volunteer

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Annual Review

Census & Growth

For the 5[th] year in succession there has been an increase in the number of young people in Scouting in the County. The increase in 2025 is 1.89% bringing our young person’s membership to 5333. In addition, our total membership including all adults has risen by 0.5%, bringing our total County membership to 6933.

The graph below shows the membership trends for the past 25 years, broken down by sections. It is interesting to observe that we have not reached the pre-Covid levels of membership, but each year since Covid we have gradually returned to that level.

2025 Youth Membership

Squirrels
197
+87		 Squirrels
197
+87		 Squirrels
197
+87
Beavers
1225
-5
Cubs
1603
+13
Scouts
1516
-10
Explorers
627
+3
Network 165 +4

Total youth membership – also showing change from 2024.

Looking in more detail at several statistics, we can see that the County has 197 squirrels, but each of the Beaver and Scout sections have had a decrease of less than 1% in membership.

Adult membership has decreased by 3.6% this year, giving us 1600 adults in the County. Within this cohort our adult to young person ratio has decreased by 4.4%. These figures perhaps point us in the direction of looking why we are losing adults and what should we do about it. This is particularly relevant when we see that our waiting lists have increased by 11%.

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Annual Review

Transformation

way of working and volunteering. We are in the very early stages as a team and exploring how best we can support the Young People and Adult Volunteers across the county. The County team as a whole welcome the launch of the next County 5 year strategy to allow themselves to align with the aspirations and objectives of Durhan Scout County.

Support Team

The main focus of the support team has been in the area of Digital Support for the launch of the new Membership system. A large cohort of volunteers were recruited and trained to receive calls from Volunteers seeking support with using the new system. In addition, work has been undertaken to improve the county’s data storage infrastructure to allow better and easier access to resources. From a communication perspective we have launched the new County Website. The website provides a modern 21st century look and feel, packed with an ever increasing amount of information, support and resources. The aspiration of the team is that the website is the first thought in terms of wanting questions answered, information, support or resources.

Programme Team

The team continues to deliver fantastic experiences at scale for the counties young people. All the usual events in the county calendar were extremely well attended, supported by an amazing team of volunteers. Our Permits Team, newly formed, is an opportunity to bring all permit approval activities under one management structure. Our top awards team have had a fantastic year with 10 young people achieving their Kings Scout Award, the largest number ever in a single year. A huge thanks go the Andy Carr who is largely responsible for this despite navigating some serious health issues.

For the coming year the team will be focusing on supporting attendance at the WSJ in Poland, developing a programme of learning opportunities followed by assessment for adventurous activity permits, and reflecting on our programme of county events looking for opportunities for change and enhancement.

For the coming year the team will be focusing on improving our Communications, both internally and externally, enhancing our social media presence and getting all that is good about scouting in County Durham to a wider audience

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Annual Review

Volunteer Development Team

The primary focus of the team in the early part of the year was to support Districts with Welcome Conversations. Resources, flyers and easy to use presentations were created to help in

understanding and implementing the new process of onboarding new volunteers. In the latter part of the year the focus was to get to grips with the change in Learning and the implications for volunteers. A full review of all former Training advisor roles was undertaken to ensure that we have a team going forward committed to supporting learning in our new Learning world. Work was also undertaken to recruit specialist to support with Growing Roots completion and Special Educational needs and disability (SEND). In addition, we have improved our performance in the management of adult awards, from the first part of the process in terms of award nominations, through to the final presentation process.

Programme Teams

Permit Assessors

Local Programme Delivery

Top Awards International Events

Support Teams

Growth & New Provision

Communications

Digital

Community Engagement Property & Equipment

Volunteering Development Teams

Awards & Recognition

For the coming year the team will be focusing in two main areas. Firstly on providing local support with SEND – workshops, learning opportunities and if required individual 1:1 support. Secondly supporting volunteers with new learning and also those who wish to complete their now optional woodbadge.

Learning

Welcome Conversation

Greg Piskosz , Transformation Lead

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Annual Review

Top Awards

Top Awards is now starting to see a big take off especially with the Kings Scout Award. I have now recruited David Holmes to work alongside me on the team and in January 2025 we had 4 presentations to attend of the Young People presenting what they had done so we could sign it off and send to Gilwell. We already have ones booked in for March. This year is turning into a busy one.

Now the new County website has been launched the KSA page is easier to find and all who are interested in completing their award are invited to register with us. We have had great success with this from 2 Districts so far.

This Year for the KSA Windsor Parade the County will have 7 invited to attend. All of whom will be invited to an evening hosted by the County Top Awards Team to present their County neckers.

At the time of writing this report we have 5 that will be invited to attend the 2026 Parade.

DofE continues to do well across the County at all levels with plenty of awards being gained by the Young People and Gold Awards being invited to the Palace. It is a constant battle to ensure that the Young People have enough evidence on the eDofE system and their assessor reports are sufficient to allow the award to be gained.

5 members of Durham attended Windsor Castle to celebrate their King’s Scout Award achievement.

Events

In the 2024/25 year the Durham Scout Events Team has delivered a range of events from exciting activity days for 4 year olds, to 8 year olds experiencing their first night away from home; to weekend long festivals for 17 year olds.

These include:

The County has also had 1 Scouts of the World Award this last year too. This is the second year on the trot we have had one within the County. The SOWA is a Top Award and is a rare one to gain.

If anyone has any questions or needs guidance, please do not hesitate in getting in touch with us as we are happy to help and happy to visit units also throughout the County. We are there to support the you and the young people alike.

Over the course of the year over 2500 young

people have taken part in a county event, coming from all districts across the county. The events have been supported by over 650 adult volunteers, giving thousands of hours of time.

Claire Freeburn, Events Team Leader

Andy Carr, Top Awards Team Lead

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Annual Review

International

Moor House Adventure Centre

We had a Group Visit to Norway, where participants took part in a range of exciting activities at TrollAktiv, including kayaking, mountain biking, paddleboarding, climbing and abseiling, and white-water rafting.

Sixteen Explorers also completed their Explorer Belt expedition in Ireland—a huge congratulations to them for earning this prestigious award.

The County was proud to have a patrol attend Roverway, a major European event for young people aged 16–22, as part of the UK Contingent. We were also well represented by members from Durham who served on the International Service Team and the Roverway Planning Team.

A massive thank you goes out to all the adult volunteers who dedicated so much time and energy to making these incredible experiences possible.

Looking ahead, I'm already receiving information about international events planned for 2025, 2026, and 2027, which is very exciting. We’re especially looking forward to the Moot in Portugal in 2025, where we will have participants, IST members, and members of the Management Team attending. Planning is also well underway for the 26th World Scout Jamboree, which will be held in Poland in 2027.

Dave Russell, International Lead

This year has been another positive one for Moor House Adventure Centre as we continue to deliver on our purpose of providing high quality, affordable and accessible adventurous activities for young people across Durham Scouts and beyond. Increased investment into the site has helped us to offer over 2,600 hours of activities and adventure, helping both young people and adult volunteers build confidence, develop skills and create lifelong memories. Our work with external customers also continues to thrive, generating valuable income that helps us make activities even more affordable for Durham Scouts and contributes directly to the development of local Scouting.

None of this would be possible without the incredible people behind the scenes. We would like to say a heartfelt thank you to our staff team including Cheryl, Shaun, Lewis, Thomas, Diane, June and Dave for their dedication, professionalism and energy, and to the many volunteers and over 30 Associate

Instructors whose time and expertise help the Centre run smoothly. As we look ahead, we remain committed to growing and investing in the business, ensuring Moor House continues to be a place where young people can experience adventure, develop skills and thrive for years to come.

Mark Ireland, Moor House Sub-Team Lead

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Trustees’ Annual Report

Trustees’ Annual Report

The trustees present their annual report and financial statements for the year ended 31 March 2025.

accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's constitution, the Charities Act 2011 and "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).

Objectives and activities

Durham Scout County Council, also known as Durham Scout County Association (and informally as ‘Durham Scouts’ or 'the Scout County'), is a registered charity in England and Wales (number 520719) and was formed in 1908.

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; and also by a constitutional document which defines the Scout County's implementation of POR Chapter 5 ('The Scout County') with respect to the operation of the County Scout Council and the County Trustee Board.

Trustees are appointed in accordance with the POR of the Scout Association and as specified in the County's constitutional document.

The objectives of the charity are the physical, mental and spiritual development of young people and are based on the Purpose of The Scout Association, namely: “Scouting exists to actively engage and support young people in their

personal development, empowering them to make a positive contribution to society”.

The charity is committed to the equality of all members in accordance with The Scout Association's Religious, Equal Opportunities and Development policies and to the safety and wellbeing of all members in accordance with The Scout Association's Safety, Vetting and Child Protection policies

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

The Scout County continues to meet the Charity Commission's public benefit criteria under both the advancement of education and the advancement of citizenship or community development headings. In addition to the objectives of the charity above, we also offer support to adult members of the Scout Association volunteering in the Scout County.

The focus of the charity's activities continues to be the provision of support to scout groups (squirrels, beaver scouts, cub scouts and scouts) and scout districts (explorer scouts and scout network) throughout our geographical area. This is provided through the provision of:

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Trustees’ Annual Report

Membership is open to all members of the public in accordance with our religious, equal opportunities and development policies, subject to our safety, vetting and child protection policies.

Financial Review

The Statement of Financial Activities shows that the charity's operating income in 2024-25 decreased slightly to £672,556 (from £686,190 in 2023-24). It was expected for the income to drop this year, as the prior year increased significantly due to the income from the World Scout Jamboree being fully reflected however, during the year Moorhouse has been successful in increasing bookings during one of the Centre’s quieter periods resulting in income being broadly in line with the previous year.

The activity levels have also remained comparable to the prior year being £650,995 in 2024-25 (2023-24; £647,288).

Total incoming resources therefore exceeded total resources expended by £21,561 (2023-24: £38,902). However, when other recognised gains and losses are taken into account the annual accounts show that the change in net incoming resources was a surplus of £28,212 (2023-24: surplus of £43,913).

Risk management

As part of the trustees’ commitment to managing the charity’s risks, the trustees continue to maintain and update a risk register to identify and manage a wide range of safeguarding, financial, health and safety, reputational and strategic risks.

The full board of trustees has once again reviewed the risk register in 2024-25 and is accountable for

responsibilities for risk management are delegated by the full board of trustees to the Finance Management Board, the Moor House Management Board, or the County Lead Volunteer and the County Team as appropriate.

The trustees are also aware of their on-going obligation to fulfil the objectives of the charity with respect to both the current and future youth membership. As discussed above in the review of the financial results, there continue to be financial challenges and risks in trying to balance the need for expenditure on development against available capital and revenues. Finance Management Board review and monitor the financial position and processes.

Implementing changes where necessary. Moor House Management Board review and monitor the risks associated with Moor House Adventure Centre.

Reserves policy

The trustees continue to adopt a policy of maintaining free reserves (excluding any reserves which finance fixed assets, or designated reserves) at a level of between six and twelve months administrative expenses. This is currently assessed to be £75,000. At the end of the year our free reserves were in line with this policy.

Grant and loan making policy

Making grants and loans to other charities is not an objective of Durham Scouts, but the Scout County does distribute funds provided by such funders to local scout groups. Finance Management Board manages the grant and loan making policies of the Scout County and reports to the Trustees grants received and distributed. Work has been done to simplify the grant making process, and further work in simplifying the application process and policies continues.

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Trustees’ Annual Report

Investment policy

During the year the trustees reviewed and updated the Charity’s investment policy with the assistance of our investment managers.

The charity held £257,351 (2023-24: £141,339) in a portfolio of mixed UK equities at the year end, managed by Brewin Dolphin to generate income for the county for the long term.

Plans for future periods

We are aware of several areas of investment which are required around Moor House in order to continue to provide to our members and new users. The coming years will see these explored further and some solid plans put into place.

Structure, governance and management

The charity is a registered charity, governed by its Constitution and in accordance with the POR of the Scout Association.

The trustees who served during the year and up to the date of signature of the financial statements were:

County continues to be member of NCVO, which makes additional comprehensive training and support available to trustees.

The County Lead Volunteer and County Youth Lead

Additional trustees are elected or co-opted to the County Trustee Board in accordance with the charity's constitution referenced above.

The trustees meet regularly to discuss all matters in relation to the charity and there are additional sub committees to deal with defined terms of reference approved by the trustees:-

The Moor House Management Board manages the operation of Moor House Activity Centre.

The Finance Management Board is responsible for defining financial policy, establishing financial and accounting practices, ensuring effective financial governance and raising additional funds.

The Chair of both boards is appointed by the Trustee Board and is required under the Terms of Reference to be a trustee of the charity and report to the full board of trustees.

Statement of trustees' responsibilities

N McCormick H Stubbs J Elliott CA Batty (Resigned 25 January 2025) SA Whatt (Resigned 25 January 2025) B Johnson CG Knox (Resigned 31 May 2024) P Harnby (Resigned 25 January 2025) AV Pelling (Resigned 25 January 2025) CP Gronow (Resigned 25 January 2025) G Piskosz M Ireland RD Currah JDW Thompson (Appointed 23 April 2025)

Most of our new trustees are from a scouting background and are therefore familiar with the objectives and operation of the charity. The Scout

The trustees are responsible for preparing the Trustees' Report and the 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 trustees to prepare financial statements for each financial 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 year.

trustees are required to:

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Trustees’ Annual Report

them consistently;

accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees' report was approved by the Board of Trustees.

H Stubbs Trustee

Date: 23[rd] September 2023

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Independent Auditor’s Report

Independent Auditor’s Report

Opinion

31 March 2025 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

accounting in the preparation of the financial statements is appropriate.

conditions that, individually or collectively, may cast significant doubt on the charity’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

statements and our auditor's report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the

15

Independent Auditor’s Report

materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 requires us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the statement of trustees' responsibilities, the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to cease operations, or have no realistic alternative but to do so.

We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.

from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

The risk of material misstatement due to error or fraud has been assessed in conjunction with how internal controls may mitigate any such risk. These controls are reviewed as part of the audit by performing systems walkthroughs to ensure they are operating effectively. Other substantive testing is also performed on all material balances and therefore and instances of non-compliance should be identified or considered as insignificant.

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Independent Auditor’s Report

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https:// www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

Other matters

"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)" (as amended) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn.

current Generally Accepted Accounting Practice.

Use of our report

This report is made solely to the charity’s trustees, as a body, in accordance with part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity's trustees those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.

Michael T Moran BA FCA (Senior Statutory Auditor) for and on behalf of Robson Laidler Accountants Limited

Statutory Auditor Fernwood House Fernwood Road 23[rd] September 2025 Jesmond Newcastle upon Tyne NE2 1TJ

Robson Laidler Accountants Limited is eligible for appointment as auditor of the charity by virtue of its eligibility for appointment as auditor of a company under section 1212 of the Companies Act 2006.

17

Statement of Financial Activities

FOR THE YEAR ENDED 31 MARCH 2025

Current financial year Unrestricted Unrestricted Restricted Total Total Total
funds funds
2025 2025 2025 2024
Notes £ £ £ £
Income and endowments from:
Donations and legacies 3 3,607 1,750 5,357 5,128
Charitable activities 4 140,514 - 140,514 263,272
Other trading activities 5 511,226 - 511,226 402,797
Investments 6 15,384 - 15,384 13,219
Other income 7 75 - 75 1,774
670,806 1,750 672,556 686,190 686,190 686,190
Total income
Expenditure on:
Raising funds 8 443,138 - 443,138 313,011
Charitable activities 9 202,441 5,416 207,857 334,277
645,579 5,416 650,995 647,288 647,288 647,288
Total expenditure
Net gains/(losses) on investments 15 6,651 - 6,651 5,011
Net income/(expenditure) and movement in funds 31,878 (3,666) 28,212 43,913
Reconciliation of funds:
Fund balances at 1 April 2024 939,453 66,045 1,005,498 961,585
971,331 62,379 1,033,710 1,005,498 1,005,498 1,005,498
Fund balances at 31 March 2025

derive from continuing activities.

18

Statement of Financial Activities

Prior financial year Unrestricted Unrestricted Unrestricted Unrestricted Unrestricted Restricted Total Total
funds funds
2024 2024 2024
Notes £ £ £
Income and endowments from:
Donations and legacies 3 3,378 1,750 5,128
Charitable activities 4 263,272 - 263,272
Other trading activities 5 402,797 - 402,797
Investments 6 13,219 - 13,219
Other income 7 1,774 - 1,774
684,440 1,750 686,190 686,190 686,190
Total income
Expenditure on:
Raising funds 8 313,011 - 313,011
Charitable activities 9 333,889 388 334,277
646,900 388 647,288 647,288 647,288
Total expenditure
Net gains/(losses) on investments 15 5,011 - 5,011
Net income and movement in funds 42,551 1,362 43,913
Reconciliation of funds:
Fund balances at 1 April 2023 896,902 64,683 961,585
939,453 66,045 1,005,498 1,005,498 1,005,498
Fund balances at 31 March 2024

19

Balance Sheet

Balance Sheet

AS AT 31 MARCH 2025

Notes
Fixed assets
Tangible assets
17
Investments
18
Current assets
Stock
19
Debtors
20
Cash at bank and in hand
Creditors: Amounts falling due
within one year
21
Net current assets
Total assets less current liabilities
The funds of the charity
Restricted Income Funds
23
Unrestricted Funds
24		 2025
£
£
469,078
257,351
726,429
5,000
93,471
640,572
739,043
(431,762)
307,281
1,033,710
62,379
971,331
1,033,710		 2025
£
£
469,078
257,351
726,429
5,000
93,471
640,572
739,043
(431,762)
307,281
1,033,710
62,379
971,331
1,033,710		 2024
£
£
474,871
141,339
616,210
5,000
98,493
735,094
838,587
(449,299)
389,288
1,005,498
66,045
939,453
1,005,498		 2024
£
£
474,871
141,339
616,210
5,000
98,493
735,094
838,587
(449,299)
389,288
1,005,498
66,045
939,453
1,005,498
726,429
307,281		 616,210
389,288
739,043
(431,762)		 838,587
(449,299)
1,033,710 1,005,498
62,379
971,331
1,033,710		 66,045
939,453
1,005,498

These financial statements were approved by the trustees on 20[th] September 2025 and are signed on their behalf by: -

N. McCormick (Trustee)

H.Stubbs (Trustee)

20

Statement of Cash Flows

Statement of Cash Flows

FOR THE YEAR ENDED 31 MARCH 2025

Notes
Cash flows from operating activities
Cash generated from operations
27
Investing activities
Purchase of tangible fixed assets
Purchase of investments
Proceeds from disposal of investments
Investment income received
Net cash (used in)/generated from investing
activities
Net cash generated from financing activities
Net (decrease)/increase in cash and cash
equivalents
Cash and cash equivalents at beginning of
year
Cash and cash equivalents at end of year		 2025
£
£
12,503
(13,048)
(206,634)
97,273
15,384
(107,025)
-
(94,522)
735,094
640,572		 2024
£
£
48,002
(3,047)
-
-
13,219
10,172
-
58,174
676,920
735,094		 2024
£
£
48,002
(3,047)
-
-
13,219
10,172
-
58,174
676,920
735,094
58,174
676,920
735,094

21

FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

Charity information

Durham Scout County Council is a charity registered in England and Wales, registration number 520719. It is governed by three documents:

6QY.

1.1 Accounting convention

Charities Act 2011, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "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). The charity is a Public Benefit Entity as defined by FRS 102.

to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.

accounting policies adopted are set out below.

1.2 Going concern

charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

purposes and uses of the restricted funds are set out in the notes to the financial statements.

charity.

22

1.4 Income

All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably. The following specific policies are applied to particular categories of income:

1.5 Expenditure

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates.

Costs of raising funds comprise the costs associated with attracting donations, grants and legacies 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. It included both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

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, Other costs are apportioned on an appropriate basis, as set out in the notes to the accounts.

Support Costs

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include office costs, personnel, payroll and governance costs which supports the charitable activities. These costs have been allocated to expenditure on charitable activities.

1.6

of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings 2-10% straight line (Freehold land is not depreciated) Fixtures and equipment 10-50% straight line depending on the asset

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7 Fixed asset investments

Investments are accounted for at market value at the year end. Investment income is accounted for on accruals basis.

23

1.8 Stocks

Stocks of goods for resale are valued at the lower of cost and net realisable value.

1.9 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.10 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.11

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

committed to terminate the employment of an employee or to provide termination benefits.

1.12

24

2 Critical accounting estimates and judgements

In the application of the Charity’s accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3 Income from donations and legacies

Donations and gifts
Donations and gifts
Sir J Priestman Charitable Trust
W A Handley Charitable Trust
Corporate donations		 Unrestricted
funds
2025
£
3,607
3,000
-
607
3,607		 Restricted
funds
2025
£
1,750
-
1,750
-
1,750		 Total
2025
£
5,357
3,000
1,750
607
5,357		 Unrestricted
funds
2024
£
3,378
3,000
-
378
3,378		 Restricted
funds
2024
£
1,750
-
1,750
-
1,750		 Total
2024
£
5,128
3,000
1,750
378
5,128

4 Income from charitable activities

Unrestricted Unrestricted
funds
funds
2025 2024
£ £
Charitable activities
County activities 140,514 263,272

25

5 Income from other trading activities

Income from other trading activities
Unrestricted Unrestricted
funds funds
2025 2024
£ £
Membership subscriptions and sponsorships 61,956 63,063
Shop income 28,568 27,022
Activity Centre fees 420,702 312,712
Other trading activities 511,226 402,797

6 Income from investments

Income from investments
Unrestricted Unrestricted
funds funds
2025 2024
£ £
Income from listed investments 7,912 5,557
Interest receivable 7,472 7,662
15,384 13,219

7 Other income

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Miscellaneous incomes 75 1,774

8 Expenditure on raising funds

Expenditure on raising funds
Unrestricted Unrestricted
funds funds
2025 2024
£ £
Trading costs
Activity Centre costs 46,684 39,022
Scout shop 18,760 19,484
Staff costs 195,327 155,901
Support costs 182,367 98,604
443,138 313,011

26

9 Expenditure on charitable activities

Expenditure on charitable activities
County County
activities activities
2025 2024
£ £
Direct costs
Staff costs 21,519 29,696
Event costs 110,132 237,478
Other costs - 2,415
131,651 269,589
Grant funding of activities (see note 10) 350 9,452
Share of support and governance costs (see note 11)
Support 40,662 29,483
Governance 35,194 25,753
207,857 334,277
Analysis by fund
Unrestricted funds 202,441 333,889
Restricted funds 5,416 388
207,857 334,277
Grants payable
County County
activities activities
2025 2024
£ £
Grants to individuals 350 9,452

10 Grants payable

27

11 Support costs allocated to activities

11 Support costs allocated to activities
2025 2024
£ £
Depreciation 18,841 19,791
Office costs 9,626 13,096
Rates and water 4,349 6,469
Insurance 13,721 11,575
Sundries 18,342 7,127
Heat and light 18,208 16,946
Irrecoverable input VAT 45,665 15,402
Motor and travel costs 5,904 1,940
Repairs and maintenance 87,418 34,954
Bank charges 955 787
Governance costs 35,194 25,753
258,223 153,840
Analysed between:
Fundraising 182,367 98,604
County activities 75,856 55,236
258,223 153,840
2025 2024
Governance costs comprise: £ £
Audit fees 7,000 7,390
Legal and professional fees 28,194 18,363
35,194 25,753
12 Net movement in funds 2025 2024
£ £
The net movement in funds is stated after charging/(crediting):
Fees payable for the audit of the charity's financial statements 7,000 7,390
Depreciation of owned tangible fixed assets 18,841 19,791

13 Trustees

charity during the year.

28

14 Employees

The average monthly number of employees during the year was:

The average monthly number of employees during the year was: The average monthly number of employees during the year was: The average monthly number of employees during the year was:
2025 2024
Number Number
Store and cleaning staff 1 1
Administration 4 4
Campsite and activities 19 12
24 17
Total
Employment costs 2025 2024
£ £
Wages and salaries 207,289 177,470
Social security costs 6,833 5,523
Other pension costs 2,724 2,604
216,846 185,597

Key management personnel received remuneration of £33,682 (2024 : £29,390) There were no employees whose annual remuneration was more than £60,000.

15 Gains and losses on investments

Gains and losses on investments
Unrestricted Unrestricted
funds funds
2025 2024
Gains/(losses) arising on: £ £
Revaluation of investments 6,651 5,011

16 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

29

17

Cost
At 1 April 2024
Additions
Disposals
At 31 March 2025
Depreciation and impairment
At 1 April 2024
Depreciation charged in the year
Eliminated in respect of disposals
At 31 March 2025
Carrying amount
At 31 March 2025
At 31 March 2024		 Freehold land and
buildings
£
661,513
-
-
661,513
213,358
10,437
-
223,795
437,718
488,155		 Fixtures and
equipment
£
305,050
13,048
(2,222)
315,876
278,334
8,404
(2,222)
284,516
31,360
26,716		 Total
£
966,563
13,048
(2,222)
977,389
491,692
18,841
(2,222)
508,311
469,078
474,871

Included above is £95,000 (2024 : £95,000) relating to freehold land which has not been depreciated.

18 Fixed asset investments

Listed
investments
£
Cost or valuation
At 1 April 2024 141,339
Additions 206,634
Valuation changes 6,651
Disposals (97,273)
At 31 March 2025 257,351
Carrying amount
At 31 March 2025 257,351
At 31 March 2024 141,339
19
Stocks
Finished goods and goods for resale		 2025
£
5,000		 2024
£
5,000

30

20 Debtors
2025 2024
Amounts falling due within one year: £ £
Trade debtors 75,151 79,453
Other debtors 6,514 2,038
Prepayments and accrued income 11,806 17,002

21 Creditors: amounts falling due within one year

21 Creditors: amounts falling due within one year
2025 2024
£ £
Trade creditors 16,305 8,721
Other creditors 35,449 37,200
Accruals and deferred income 380,008 403,378
431,762 449,299
22 Retirement benefit schemes
2025 2024
Defined contribution schemes £ £
Charge to profit or loss in respect of defined contribution schemes 2,724 2,604

scheme are held separately from those of the charity in an independently administered fund.

31

23 Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

Movement in funds
Balance at
1 April 2024
Incoming
resources
Resources
expended
£
£
£
County Commissioners Fund
12,835
-
(350)
Testimonial Fund
8,654
-
-
Moorhouse Development Fund
2,592
-
-
Capital Projects Fund
16,393
-
-
W A Handley Development Fund
15,750
1,750
-
Scouting At Home
1,971
-
-
AAP Fund
5,066
-
(5,066)
YLT 1st Aid Fund
2,784
-
-
66,045
1,750
(5,416)		 Balance at
31 March
2025
£
12,485
8,654
2,592
16,393
17,500
1,971
-
2,784
62,379

County Commissioners Fund

Represents funds made available to the County Commissioner to use at his discretion in aiding needs in scouting.

Testimonial Fund

Represents funds available to persons aged 6 and 17 years of age in scouting to help towards travelling costs to a scouting event held within the United Kingdom.

Moorhouse Development Fund

Represents funds available towards developing Moorhouse and its activities.

Capital Projects Fund

Represents monies donated by Sir James Knott Charitable trust for capital projects of the charity or scout groups within Durham Scout County.

W A Handley Development Fund

Represents grants received for use in certain geographical areas within the County.

Scouting at Home

Represents monies donated to help Scouting at Home initiatives during the COVID 19 pandemic.

AAP Fund

19 pandemic.

YLT First Aid Fund

32

24 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

The Horace Robinson
International Fund
County Development Fund
General funds		 At 1
April
2024

£
15,398
4,596
919,459
939,453		 Incoming
resources
Resources
expended
£
£
8
-
-
-
670,798
(645,579)
670,806
(645,579)		 Gains and
losses
At 31
March 2025
£
£
-
15,406
-
4,596
6,651
951,329
6,651
971,331

The Horace Robinson International Fund

Represents funds originally bequeathed to the County which has been designated by the trustees for international purposes.

County Development Fund

25 Analysis of net assets between funds

Analysis of net assets between funds
Unrestricted
funds
2025
At 31 March 2025:
£
Tangible assets
469,078
Investments
257,351
Current assets/(liabilities)
244,902
971,331
Unrestricted
funds
2024
At 31 March 2024:
£
Tangible assets
474,871
Investments
141,339
Current assets/(liabilities)
323,243
939,453		 Restricted
funds
2025
£
-
-
62,379
62,379
Restricted
funds
2024
£
-
-
66,045
66,045		 Total
2025
£
469,078
257,351
307,281
1,033,710
Total
2024
£
474,871
141,339
389,288
1,005,498

33

26 Related party transactions

During the year the charity paid £6,060 to RC Events Services Ltd, a company in which Trustee R Currah is also a director, for goods and services on an arms length basis.

also a director, for goods and services on an arms length basis.
27 Cash generated from operations 2025 2024
£ £
Surplus for the year 28,212 43,913
Adjustments for:
Investment income recognised in statement of fnancial activities (15,384) (13,219)
Fair value gains and losses on investments (6,651) (5,011)
Depreciation and impairment of tangible fxed assets 18,841 19,791
Movements in working capital:
(Increase)/decrease in stocks - 884
Decrease in debtors 5,022 69,706
(Decrease) in creditors (17,537) (68,062)
Cash generated from operations 12,503 48,002

28 Analysis of changes in net funds

The charity had no material debt during the year.

34