## **City of Coventry Scout County** ## **AGM Annual Report** ## **2024-2025** 1 ## **County Chair – Clive Bennett** It has been another busy year for the County Trustee Board. In addition to the normal ongoing review, scrutinising and updating, where necessary, of all our policies and procedures we have had one or two one off situations with regard to safety to deal with. Accidents and near misses create a great deal of, time consuming, work for the people involved but this can be alleviated by ensuring that all risk assessments and specific policies and procedures are in place. There is even more emphasis on compliance now which is the responsibility of the respective Group, District and County Trustee Boards. The work regarding the buildings database is still ongoing. When completed, this will act as support and advice for Group Trustee Boards and inform them of what documents they need to have in place in order to be compliant with P.O.R. Many Groups across the County have already loaded documents into their file, which means their documents are all together in one secure place. If you have not already done so, I would urge you to upload your documents as soon as possible. It was highlighted to us at the County Conference, by Headquarters staff, that this kind of information will be something that Headquarters will be focusing on in the near future. In December we held a Scout Council information evening, at the Jaguar Social Club, in order to update Members with regard to County plans. In March we held our second consecutive annual conference which was a really well attended successful day with some excellent workshops. We were also really pleased to welcome a number of members from headquarters staff. During recent months we have continued to plan the future of the Scout Shop in order to provide a bit more room and a more pleasant environment for the staff who spend so many hours in there, on behalf of the County. The Staff have already mastered the new till system. The plans for the new Coffee Shop at Rough Close are under way and the new floor has already been laid, which is a massive improvement. Hopefully the coffee machine will soon be on its way to us. The new building to replace the existing one on the Guild Field is well into the planning stage and we hope to see building start in the near future. The real highlight of the year for the County was when we were asked to meet one of the Lord Lieutenants to be interviewed with regard to the Kings award for voluntary service. We will not know the outcome until the end of the year, but we have been informed that to get to this stage is a real achievement. If granted the award it would be the equivalent of an MBE. I would like to thank everyone who has served on the County Trustee Board in the past year for their contribution and ideas. These people perform an amazing amount of unseen work. Finally, a huge thank you to all of you, no matter what you do within Scouting. The variety of programme and activities you provide is fantastic and the smiles on the faces of the young people says it all and that is all down to you. Enjoy your summer as we look forward to Scouting in 2025/26. 2 ## **County Lead Volunteer – Phil Cracknell** ## **Together, We’re Celebrating, Growing and Looking Ahead** It’s been just seven months since I stepped into the role of County Lead Volunteer for the City of Coventry Scouts — and what a journey it’s already been. These first few months have been all about connection. From the outset, I’ve made it my mission to get out and about: to listen, to learn, and most importantly, to meet the people who make Scouting happen across our County. Whether attending section evenings, supporting the Coventry Gang Show, or celebrating our young people’s achievements at award events, I’ve been constantly reminded that Coventry Scouts is built on passion, teamwork, and an unwavering belief in young people. I’ve been truly inspired by the energy, commitment, and resilience of both our volunteers and our young people. It’s been a joy to visit Scout Groups across the City, to spend time at Rough Close, and to join District AGMs like Charterhouse and Caludon. National events such as Summit: The Scouts’ National Conference, and the St George’s Day Parade and Scout Service at Windsor, have highlighted just how connected we are to the wider movement — and just how special our local contribution is. A key moment for us was our County Conference earlier this year — a gathering full of energy, collaboration and vision. It wasn’t just a meeting; it was a celebration of who we are, and a chance to shape the future together. Thank you to everyone who attended and contributed to setting our County’s direction of travel over the coming years. ## **Reflecting on Change** As we look back over the past year, we also reflect on a period of significant transformation within Scouting — both nationally and here in Coventry. The introduction of new volunteer roles, team-based working, and a refreshed volunteering journey has meant important changes to how we structure our teams and deliver Scouting. And we know this kind of transformation isn’t always easy. It’s natural to feel challenged when change touches long-standing systems and routines. But through all of this, I’ve witnessed something powerful: a spirit of adaptability, care, and commitment. To every volunteer who has stepped into a new role, embraced a new way of working, or supported someone else through the process — thank you. Your dedication has ensured we continue offering life-changing experiences to young people across the City, even in times of transition. ## **Safety: Our Shared Priority** As we approach the end of another busy term, I want to take a moment to highlight something that lies at the heart of everything we do: keeping young people safe. Safe Scouting isn’t just a policy or a checklist — it’s a culture. It lives in how we plan our activities, how we care for each other, and how we lead with empathy and accountability. Thank you to everyone who champions this every day. Together, we are creating environments where young people can explore, grow, and thrive — safely and confidently. ## **Looking Ahead** As we look to the future, I feel incredibly hopeful. The County Team is already working on an exciting programme of opportunities — from adventurous experiences and celebration events to leadership development and new ways to support one another. The year ahead is about building on our strengths, embracing what’s possible, and continuing to deliver exceptional Scouting for every young person across Coventry. And just as importantly, it’s about ensuring every volunteer feels supported, valued, and proud of the role they play in making it all happen. Thank you for welcoming me into this role with such warmth and openness. Thank you for the time, care, and creativity you give to Scouting — in every meeting, every camp, every kind word of encouragement. 3 Together, we are creating something truly special. Together, we are building a Scouting movement in Coventry that is proud, safe, and full of opportunity. ## **FINANCE REPORT 2024-25 Dave Hart** Over the last few years our two major incomes have been from the Trading Post and Rough Close, From the 2023/24 County Budget it was decided that the surplus generated from these two activities would remain within the Trading Post and Rough Close and the County would rely on the membership fees paid into the County and any interest earned from our investments and savings. At last year’s annual meeting it was announced that within the County we had received two major amounts of money. One from an anonymous donor of £134,949 for use for the promotion of Scouting in Coventry and £117,924 from 'Mr Stan (Kim) Veasey' for the use at Rough Close. These amounts have been saved in a higher interest savings account the interest of which will help support Scouting in Coventry. During the year we were hit with two major setbacks the most significant being the unfortunate passing of 'David Miller', this has meant a major disruption to the operation of the Trading Post. Currently it can only open on a Saturday, whereas it was open Saturdays and Sunday’s. I am pleased to say that after improvements to the operation and the continuation of the on-line platform we are now beginning to return to normal operations and the Trading Post is continuing to benefit Coventry members and members of surrounding Counties. The second setback was due to an accident with the All-Terrain Vehicle which was a write off and had to be replaced. During the year we had to invest in a new Ride on Mower. Both of these events made a significant dent in our resources. Funding from the Friends of Rough Close monthly draw was able to provide some funds to help with this expense. We also have to consider the rising costs of utilities. Other than our wonderful volunteers our main asset is Rough Close, with the continuing emphasis on Safety maintenance is a continued expense the Management team are continually reviewing all aspects of safety and the cost of making Rough Close a safe environment for young people. It is the intention of the County to replace the Guild Cabin later on this year. The County Trustees have agreed to making the funding available to achieve this, and a planning application has been submitted. ## **County Administration** ## **Annual Census 2025:** Squirrels: 146; Beavers: 504; Cub Scouts: 603; Scouts: 600; Explorer Scouts: 259; Adult Volunteers 897 Squirrel Dreys 13; Beaver Colonies 35; Cub Scout Packs 36; Scout Troops 34; Explorer Scout Units 16 3 Districts: Bablake; Caludon; Charterhouse **County Trustee Board:** met 11 times and held discussion on a range of issues within the County including Safety and Safeguarding which are on each meeting agenda. 4 ## **ROUGH CLOSE ANNUAL REPORT 2025** The winter of 2023/24 never seemed to end, we were forced to cancel camps and activities due to the weather, again we could not get onto the fields to mow until late May. We even had to the cancel to annual Big Walk as the Back Track was flooded and unsafe. Once Spring did arrive, we started to become busy once again. Improvements are always on the mind of the management committee over the year we have been able to erect two more fire bowl shelters which are proving to be very popular. Most of the materials for these shelters came from stocks we already have, plus recycled from our own woodland. In order to improve the facilities for the week-end crew we completed the refurbishment of the Crew Quarters, this now provides two person bunk rooms and a separate toilet. This was completed by the mid-week crew. Other than our own Service Crews we have had volunteers from national Grid who repainted the interior of the Main Toilet block, JLR who modified and painted the Pedal Car track and Lloyd’s bank staff who have cleared areas and planted 200 trees donated by Woodland Trust. We also had help from a few of our local Groups who gave up their time to help. We held a volunteer Open Day although the numbers were a little disappointing the result was tremendous, recruiting more volunteers to both our mid-week crew and more occasional weekend help. Every five years we have to have an electrical inspection thus ensuring the electrical safety of the site. This was held during the year and with little maintenance we now have the certification again. Over the last winter we have had to endure some quite severe storms this has meant we have lost trees and had a lot of damage. During one storm a large Oak tree came down adjacent to the campfire circle. The safe removal of the branches and trunk was carried out by our mid-week crew. During a subsequent storm we lost a large Oak from near Pocket Site nine and a number of large Lime Trees along by our perimeter fence. Both incidents needed contractors to remove the trees and in the case of the limes repair the perimeter fence which was severely damaged by the trees. The timber from these fallen trees will be milled into useful lengths and used for buildings and fencing around Rough Close. Towards the end of the year, we were able to announce that preparations had started to replace the Guild Cabin which, when first constructed, was a repurposed building back in 1974. The new building will include toilets and a Special Needs facility along with a day room and modern kitchen. It will sit on a larger footprint of the existing cabin. Over the last few months we have started to change over our booking system to On-Line-Scout Manager (OSM). Hopefully when fully functional it will help groups book their camps and activities. The Friends of Rough Close funds have again helped to pay for some of the costs over the last year namely the purchase of the new mower. The 200 Club has been in existence for approximately twenty years but we could still welcome more members. If you would wish to help, please contact Dave Hart or Nigel Stapleton. The saddest part of the year was the passing of 'David Miller', David had been a stalwart of the County and the long-serving Badge Secretary and manager of out Trading Post. He introduced the on-line purchasing platform Badges & Things. He will be sorely missed at Rough Close and by the whole of Coventry Scouting. We are constantly looking for new volunteers to help with the running of Rough Close with general maintenance, activity instructors, front of house staff helping with bookings and helping in the Trading Post. If you are interested, please contact Dave Hart or Nigel Stapleton. 5 ## **Rough Close Management Committee.** Dave Hart (Chair), Nigel Stapleton, Brian Beever, Bob Tansey, Stuart Grundy (Crew Leader), Bob Tabb, Alex Nicholson, Colin James, Andrew Kates, John Loscombe, Pete Marsden. Clive Bennett (County Chair) and Phil Cracknell (CLV) are Ex-Officio members. ## **Volunteering Development Report 2025 - Ashley Hyde** Since last year’s AGM a lot of changes have taken place both in the County and Nationally as well. Nationally the transformation finally came into effect in November after nearly 3 years of build-up. This has brought some frustrations to many people, with role name changes, feeling unsure about changes to processes and also the new Membership system. For the most part the transformation has been successful. The transformation was never an attempt to change what we do with our young people – what we do at squirrels, beavers, cubs, scouts, explorers and network is still exactly the same. Please do get in touch if you want any support The County Volunteering Development team is there to support all our volunteers in their roles and is responsible for: Learning support (including First Response) – i.e. trainers, learning assessment, access - Safety - Safeguarding - Awards - Welcome conversations and the Volunteer Journey Since the last AGM, as a County we have changed the way that we offer the first response courses in that previously we ran courses as and when groups approached us and opened up spaces to the rest of the County. While we did manage to run many courses and validate people’s profiles, and the courses were advertised in email news letters and on the County Leaders’ Facebook page there was still some backlash about people not getting to hear about the courses. This year we are running a course every two months. Again, I am posting details on the County Facebook page but also emailing the details to everyone in the County using the Membership System as well to ensure that we can fill the courses as early as possible. If groups approach us as a team to run a course for them then we are still happy to accommodate this as well. From a first response point of view, since last AGM we have renewed training for 91 volunteers in County-run courses. We have also ran two Mental Health first aider courses (November and February) since the last AGM. As always, I am here to support and happy to take your queries – please be mindful that it may sometimes take time to come back to emails as I do have to balance my volunteer time around family and work commitments, so if you email me I will get back to as soon as possible. If there is something that needs actioning but has an important deadline, please feel free to call me so I can make sure deadlines are met. I am happy to come along to meet with people to help with the support you may need, just let me know with enough notice for me to say yes or no. If you are interested in joining the team in any way, please let me know. Between now and the end of the year I will also be supporting the County by standing in as the District Lead Volunteer for Charterhouse alongside the Volunteering Development Team Lead role so please bear that in mind when sending emails, I’m never ignoring people but it may sometimes take a bit of time for me to come back to you. email: ashley.hyde@coventryscouts.org.uk Mobile: 07921 869919 6 ## **Coventry Gang Show: - Nicki Newman and Kayleigh Sheerman** ## **A Resilient Year and a Bright Future** This past year was a unique and challenging one for the Coventry Gang Show, marked by a significant shift in our approach due to a smaller core team and financial constraints. While we weren't able to deliver the full theatrical production, young people have come to expect, we channelled our efforts into a successful cabaret fundraiser. This event wasn't just a show; it was a crucial step towards our goal of returning to the stage in 2026 and providing the young people of Coventry with the complete Gang Show experience they deserve. The success of the cabaret was a testament to the incredible hard work and dedication of everyone involved. Our small team pulled together magnificently, and we were overwhelmed by the support from fellow Scouters across multiple districts. Their invaluable help backstage, in wardrobe, and front of house was instrumental in making the three shows over the weekend possible. The cast themselves showed immense commitment, working tirelessly to put on a fantastic performance while clearly enjoying the process. One of the enduring strengths of Coventry Gang Show is its ability to foster new connections and friendships. Each year, we welcome new participants, and it's truly special to see Scouts from different parts of the county come together, united by shared passions. This unique opportunity allows them to build relationships they wouldn't otherwise form. We consistently witness individuals grow in confidence year after year. This was particularly evident in our Under 16s Trophy recipient, Milly. A year ago, Milly would have shied away from singing solos or joining the dance team, but this year, she did both with remarkable courage and talent – a truly well-deserved recognition. Our fundraising team has also worked exceptionally hard throughout the year, and their efforts are ongoing. We are committed to continuing our fundraising initiatives to ensure that this amazing experience remains accessible to as many young people as possible. While this year presented its own set of challenges, the resilience, dedication, and collaborative spirit demonstrated by everyone involved have laid a strong foundation for the future. We are incredibly excited about the prospect of bringing the full Coventry Gang Show back to the stage in 2026, and we are confident that with continued support, we will achieve this goal. ## **2024/5 D of E Report – Bob Tansey** Thank you, to all Young Persons, Explorer Scout Leaders, Supporters of Leaders, Parents, and anyone in the Districts, county who have helped over this last year, in being involved in the County D of E programme. It has been great to see young people, Leaders and helpers, once again, camping, holding Unit, and District events getting involved in the Scheme over the last few years since Covid, It is also very good to see the young person’s getting involved in all sorts of events, putting the word out there to other young person’s about D of E, which shows our commitment to this scheme in Coventry, A Certificate received from the D of E to City of Coventry Scouts, shows that the participants spent 1183 hours volunteering between 1[st] April 2024 and 31[st] March 2025, which equates to a social value of £7570 for those hours. In relation to Young Leaders, I still have a few things that I would like get into place, so that sections, groups, and units will benefit a lot more, from the skills that they have, and can pass on to younger persons, a thank you to all of the leaders who are working on the YL modules to achieve this, A quick word on Gang show, as I know a number of Explorer Scouts do take part in this show, while in a different style this year, it is still great to see the involvement of young persons, taking part which has in the past aided some parts of the D of E programme and still does, Remembrance Day Service in Coventry with about 200 Young Persons attending, including Explorer Scouts, at which we were given a special job of assisting laying of the wreath’s at the Memorial column in the Park, thank you to the persons selected. Once again it was good to see, all turn out neat, tidy and a credit to our County 7 In relation to D of E awards, and participation, a number of changes that were made in this scheme during the pandemic, are now being re-looked at, and a return to the previous system with a good deal of upgrades is being implemented, along with the training that the leaders now require, thank you to all leaders for what you do to in getting these award levels, we have 448 persons in Coventry taking part, at various levels. With 8 Bronze Awards 9 Silver awards, 10 Gold awards awarded, since 01/04/24 to 1[st] April 2025, in Coventry. Scouting alone, well done to all those young person’s on their achievement, which also gives them the equivalent Scout awards, Finally once again a big thank you everyone in the County, for all of your help through this Year, District Trustee Boards, Explorer Scout Unit’s Leaders, Assistants, Parents, Helpers, Scout Groups, and sections that have helped in keeping Explorer Scouting going in Coventry. ## **Scouting Support Team – Luke FitzPackham** The Scouting Support Team has had a productive year, focusing on modernising our infrastructure and supporting local groups through transition and new systems. We’ve updated the County websites to make them more user-friendly and informative, and restructured the mailing system to improve communication across the County. In the Scout Shop, a new till system has been introduced to streamline service – a big thank you to our shop volunteers for their patience and support during this transition. We’re pleased to report that Rough Close campsite is now available for online bookings through OSM, making it easier for sections to plan and manage their visits. A huge thanks to Jordan, Nigel, and the others at the campsite for their ongoing dedication and hard work in bringing this to life. The County-wide buildings audit has also seen great progress. Over half of our groups are well on their way to completing the system, and we’re grateful to those who have been uploading their documentation – your cooperation is helping us maintain safe, compliant, and well-managed facilities. We will begin to sit down with groups over the next term to go through and help any groups who are struggling. Special thanks to Sarah for her tireless fundraising efforts this year – securing fantastic prizes and organising events that have brought people together and raised valuable funds for Scouting across Coventry. There’s still plenty to do, and if you’d like to get involved with the support team, please don’t hesitate to reach out. Every bit of help makes a difference. 8 **Roll of Honour 2024 – 2025 Kings Scout Award** Avani Heer Ella Brown Alex Clavin Bobby Dickenson Jessica Ralph Ethan Fletcher Jake Pritchard Millie Smedley Joseph Vowles **Member of the Order of the British Empire** Gareth Hopkins MBE **Duke of Edinburgh Award Gold = 10 Silver = 9 Bronze = 8 Silver Wolf** Ian Coates **Silver Acorn** Barry Gallard Jennifer Phillips-Parham Stuart Grundy Elizabeth Jones Maureen Moreton **Award for Merit** Benjamin Cheyne Dean Purdy Rosemary Smart Simon West Cheryl Krohn Martin Rush Scott Morgan Thomas Cheyne **Chief Scout Commendation for Good Service** Andrew Gaga Dawn Gaga Justine Hunt David Walton Georgie Gaga **In Remembrance** David Leeson (4[th] Coventry) David Parkes (48[th] Coventry) David Miller (Bablake District) William (Bill) Matterson ## **County Office:** City of Coventry Scout County Rough Close Scout Campsite, Tanners Lane, Berkswell CV7 7DD Tel.: 024-7646-4310 County Website: www.coventryscouts.org.uk Email: secretary@coventryscouts.org.uk ## **Rough Close Campsite:** Rough Close Reception: Open weekends only Tel.: 024-7646-4310 Campsite Website: www.roughclose@coventryscouts.org.uk Campsite: roughclose@coventryscouts.org.uk **Trading Post:** Opening hours Saturday 10:00-13:00, 14:00-16:00 **Badges & Things** : https://www.badgesandthings.co.uk/ **Adult & Youth Recruitment:** Tel.: 0845-643-1048 9 Charity r•gi¥tr•thn Nml>•r 524586 CITY OF COVENTRY SCOUT COUNTY ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 CITY OF COVENTRY SCOUT COUNTY LEGAL AND ADMINISTRATIVE INFORMATION Charlty r•gl8tr*lon numb•r Scout Assoclatlon Roglstrallon numb•r R•glstored Offlc• 5245e 1(X)OCK179 Rough Close Scout Campsite, Tanners Lane Berkswdl CV7 7DD CountyTruste• Board {Note'. ex= Ex Luke FitsPackham (el) Bob Tansey {el) Mike Pitham lel) Mark Lee Id) Swah Tooth {￿) dan Tooth (col Ind•￿ndont Examln•r 3Mc MKJdlemarch Buslnes8 Park Siskin Drive Coventy CV3 4FJ Bankorn 8ardays Bank pk 25 High Street Coventy CV1 SRE Inv•slrn•nt Manag•rs Bardays Bank Tnwt Co Llmnod L•oal Rthardgon & DavleB 3 Park Ro&J Coventry CV12LE CITY OF COVENTRY SCOUT COUNTY CONTENTS Trustses, rei Indèpendènt èxaminerfs r6wt Ststsment olflnandal •Gtrthio$ Balanckn 8heat Notes to Iho lknandal statements 6-15 CITY OF COVENTRY SCOUT COUNTY TRUSTEES. REPORT FOR THE YEAR ENDED 31 MARCH 2025 The trustees wesenl thdr annual report and ststwnents ky the year end&J 31 Marth 2025. Tho finand81 statem￿ts have been prepwed In acc(xdwc• th• accounting PL4iraes sel out In note 1 to the flnanclal stslements 8nd c£ffiply wtth Ihe charttys I9ry4emlng dLxumenll. the Chgrities Act 2011 and 'Accounting and Reporting by Charfle5'. Statement of Rgcommended Practlce 8ppliGakle to c*arfOes prepartrkg thdr a￿ounts In accordance wilh the FIna￿al Rwrting Standard applicable in the UK and R8wbli¢ ol Ireland IFRS 102)" (effective 1 January 20191. ObJ•ctbv•i and acthiltl The prtnc4pal purwse of Scouting Is lo aelNely engage and support young pe¢Jple in Ihèir personal dévelopmenl. empowering them lo make a pO￿live conlribubon to society. The pd￿fpaI obj&lfve of the &'ty ol Coventry Scout CC￿nty is to provldg leadershlp, •dvlcé and supwi frx ScoJl tXsir*ts and. them. fly S¢c¥Jt Groups In Coventry. The Irust6as have ￿ld due regard to gUIdan￿ Issue(I by the Charbty Commb881on In d6¢klSng wh•1 adlvlutss th• charity should undertake. Achl•v•m•nt• and p•rfomMnc• The prfnclpal olms and objectNes of Ihe c￿nty are to rthdo18ad•rnhip, and suppcvt to Iho ScLxJi Dlstrlcts. In addltion. 11 alms lo ensure Ihat the alms of the National AssrK4ati￿ ore communlcated effecllvely to 1he memborshlp and are upheld. The Distrlcls are, In lum. respOn￿b￿ for Ihe development ol yowwJ peoplè thrcwh 8¢4)uYry acl7l118s. Tho mgln alms during the past year o11he County have beon: Ensur8 •xcelFent porsonnel we In poslllon to asslst tshg Thstrlcl8. Provide and ensure effeclfve tralning lo lead8f5 of all SKI￿8. Support Ihe Managers 8nd Oftke hddws at both c￿nty camP￿te and TTa(llno Post Ensure good govemance and man8gemenl of both volunteers 8nd the Chartty. Ensure th•t Sc(￿lIng Is camed out 8afdy and Ihal Chlld PTOtgctl(¥) TralnkM7 and polkle8 ar8 IMP￿Ment8d al all levels. Promote gr(A¥th through Dislricts and In are38 vlthere thern b GurTwty no scoubng provlslon. Th15 year we have ablo to; Signllkanty Improva thg tsdMlb•s of ROU￿ CkBe (Ihe C¢Lnty e4mpstle). Encourage District Lead V(Aunt8ers In thelr work with Gmups and Sedon5, Provide excellent Tralnlng arKI Programme proVbslc￿. Provlde excdlent S8fewarding and safety traiThng whk* refiethd In tha undèrfybn9 saféty of our membors. Work tOWOTds provldlng petsC￿ne1 to en5we pn)gramme18 effeclively delwed. p￿de excell￿1 govemanc8 and ¢ommunk¥tton 1hrou￿ a Vlbrant and well attended trustee board. Flnancial r•¥l•w The unrgstricled deficlt fof the year was £18.gA {2024- £144,760 surF4usl. As at 31 March 2025 the tharity had net assets of £866.30412024- £8S8,787}. £155.675 (2024- £131.252) rela￿3 to restrlcted funds. The Trustee Board rgffralrbs satlsfied that the lunds aro •tsJuale tr) wpp(wt the ¢Jwolng cperalOon8 of the County. The year ahead byill see a signrficanl spend on the reF4acement of one of the t￿Ik15n9S on the R￿ Close slte. ThL% Snveslment VAII provide m￿e modwn laolth for the users of th8 campsilo. The Irustees have forecast the levd of fr88 r8serves that th? Charity V*Duld rgqulre tt> sustsln rts operauons for riod should Its inc£me fall substsntially. The trustees con%der that the m05t appropriate 18val of fre8 reserves woutd equate to one year's minimum exp6ndilure lo run ts County and Rough Close. Thè aciual free reserves 81 31 March 2025 were broadty in line with taryèL CITY OF COVENTRY SCOUT COUNTY TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Structur•. govwnance and managemènt l) The C￿n￿$ govemlng Instruments a￿ the Roy81 Charter of 1912 (as amended), eslabllthng The S￿ul Association (TSA) . and Pdicy OrganlsatSon and Rules IPOR) of The ScoutAssociatlon. 111 County Ccn8tllution Is as per The SCJ)utAsS￿Mth￿ POR- Chaptw 5 iiil Th8 County Trustse 808rd is composad d ba(wa8n rrmn 5 and max of 12 Tw5188s. IndLKl8s ex4)ffl(xo members (County Léad Wunt¢w and County Y(Kth Lead V￿nIe¢r>. elethd and ccwpted. CTropted memb&r$ 5orv¢ only 1 yaar. v) The County Truelee Boards investrnenl are ￿Ver￿d by Royal Chartw. The tru8tees who sepmd durlng Iho year 8rn1 up to th¢ d#ts of $iwattK• of Ih• statements waro: Mr C Bennerf Mr D H•rl Mr N Stsplelon Mr L FNzPackham Mr R Tansey Mr M Pilham MrMLee Ms S Tooth Mr J Toolh Msmcox M8 E Rendall IApOnted 14 Septwnbw 2024> (Apwnted 14 Seplembef 20241 The tru8ts6 ' report was approv&J by the Bowd dTNste88. Mr C Bennett TN•l•• CITY OF COVENTRY SCOUT COUNTY INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CITY OF COVENTRY scowr COUNTY I report to the trusl88s on my exaNnalion of the financid statements of aty of Coventy Sccxrt County (the charity) for the year ended 31 March 2025. R•sponslbllhl•g and ba•ls ol r•port As thg trustees of the charity you are respor*slble fty the weparallon ol the finarwl *at8ments In accordance wt the requ1￿ments of the Chad16esA¢t 2011 lthe 2011 Acai. I raport In respèct of my examifia1rl￿ of ts charitys fin*Kial statrnts c•niad out un(ler sédon 145 of thè 2011 Act. In carrylng out my èxamlnalton I have ftAlThYed all Ihe appluble OITections giw by Ihe Charity Commi881on undar sth 14515Xb) of the 2011 ACL Ind•p•ndont •xamln•tr• 8tat•m•nt Your attenuon bs drawn to the fact that the Charfty has prepar&J flnandal ststsmonts In acc4ydan¢e vAlh Aecounllng and Reporting by Charitias preparing thelr aKwnts In accordancè the Financial Reporung Standard appllcable in the UK 8fKI Republlc of Ireland IFRS 102) in prelerence lo Ihe ALrounling and Reportrng by Charits'es.. Statement of Recomm¢nd¢d Pra¢ti¢e ¢)n 1 ￿1 2005 whlth 1$ refeffed to in the extant Tegulallon¥ Iwt has now been wllhdrawn. l understsnd that th18 ha8 ba￿ dona In order fina￿181 ststements to wo¥ide a tmè and (air vithv In accordanr wlth Gener81ty Accepted AC￿nIng practi￿ effecove for reportlng p￿8 ￿gInning ￿ or after 1 January 2016. I hove ¢ompleted my that Matt￿ have (xTh to my att￿lI1)n In Gomedon wtth th 8xèmlnatbon glvlng me cau58 to b8118ve that In any malerfal reS￿l accounung records were not kept in respect ol Iho charlty as roqulrnd ty 8e¢llon 130 01 the 2011 Act; or the financlal slalemonls do r￿1 ¥Mth I￿ordS. or the flnanclal statements do not comply vAth the appllcable requlrem8nts concemlng ihe form and content ol accounts sal out In thè Charitias (Accounts and Reports) R8guLgbons 2LKJ8 other than any réquirom8nt that th8 accomts glve a tru6 and falr vlvw whlch bs not a matt6r con&'dw8d as part of an Inde￿d￿nI examinallon. I have no c4)ncems arnl have come Should bg draw In Ihl8 repryt Irk mottws In (￿n￿￿on wlth the examhakn to vthldb attenllon r to enable a proper undwstsryjlw of the frf)8ncld statements to ￿ reaGW. Rcknrt Anderson FCA Az•ts Audft S•r¥lc•• 3Mc Mlddlemarth 8u$lness Park Slskin Drive Cov8ntry West MSdland8 CV3 4FJ United langdom CITY OF COVENTRY SCOUT COUNTY STATEMENT OF FINANCIAL ACTMTIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 Total nd• 2025 nds 2025 fvnds 2024 funds 2024 2025 Donallons and legaci88 Charllable activltt Other Iradlng aC￿VIlla8 Invoskn¢nts 18,021 88,324 25.OtM) 43,021 88.324 162.265 104.109 117,925 270.1 104,109 87,519 3294 87.519 110,329 2282 110,329 2282 Total Incom• 177.158 25.000 202,158 117,925 486.010 Ral8lng funds 01.875 61.67S 110.754 110,764 130.539 577 131.116 113.469 577 114.046 Total 0X￿ndItUT9 192,214 677 192.791 224,223 577 224,800 Nel galnsl(1088es) Investsnents 12 {1,8SO) 11,850) {31 13) N•t mov•m•nt In lund• (18.9061 24,423 7.S17 144.759 117,348 202,107 Fund balances at 1 Wl 2024 n7.535 131252 858,787 582,776 13.￿4 596.680 Fund balanc￿ at 31 March 2025 710,629 155.675 727,S35 131.252 858,787 Tho statam8nl of flnandal acllvibes Indudes all gakn$ aThfj1o8É￿ rwnlged In Ihe year. An Inty)me and ¢xpendilufe derlve frrrfn conllnulng advthes. CITY OF COVENTRY SCOUT COUNTY BALANCE SHEET AS AT31 MARCH 2025 2025 2024 Flxed M••ts Tangible assets Investrnenls 14 15 315.153 30.663 317.652 32,513 345.810 360.166 Currnnt aM•ts Slc*ths Debtor¥ Cash at bank and in hand 16 17 37.618 7,597 488,688 8.801 465.081 528,491 513,903 Cradltorn: •mounl• falllng du• ¥rtlthlfi on• y•ar 18 10,CQ31 15,281) Net ￿TIon1 assats El18.822 Total a•Mts l••• curr•rt Ilablll¢i•• 868.304 8S8,787 Incom• lund• Restrfcled lunds 155,875 131,252 Designated fvnds General unrestrlcted funds 22.8TI 687.752 22.877 704.e68 710,629 727,535 880,304 858,787 The finan al statements were aprmved by the T￿￿1••8 on........ ...... .. .... Mr C Bennett Trustee CITY OF COVENTRY SCOUT COUNTY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AIARCH 2025 Accountlng polkl Charity inlormatitin Clty of Coventy Sc¢Jrt County Is a charitabla tnmt 1.1 Aeeounting eonv•ntton The financial stateM￿ts have been wepar*l In ￿LOrd8nCe wtth tha charws IEs)vemiry documenll, the Charities Act 2011, FRS 102 Yhe Financial R8wYng Stsndard applk8ble In the UK ond Republic of Ireland" (Trs 102.1 and the Charities SORP "Accwnting and Reportlng by Charllles.. Stslemeni of Recommended Pr8cllce appllc8tAe to cha￿￿8$ weparing Iheir ac¢*unts In a(￿rd8nCfj vAth the Flnandal Rep¢yllng Standard appllcable In the UK and Reput41c of Ireland IFRS 1￿21. (effectlve 1 January 2019). The charity Is a Publ1¢ 8enetll Enuty as dellned ty FRS 102. The charlty has taken advanlage Frfo¥th18 In ts SORP lor (*wr611•8 ry)t to prepare 8 Ststement of Cash Fl(yw8. Th• financial Statements have departod from tho Chaiidg$ (ACt￿nts and ReP￿ts1 Reoulatbons 2008 only to th¢ extent required lo pmvlde a true and f8lr vbvaf. Thls departure has Involved fol￿n9 Ihe Sl8temenl ol Recommended Pr8cllce for c*arit￿ FRS 102 rather than the v8rslon of thtr Statement ol Recommended Prnctlce whkh Is refeffed to In ts Rtyuiallon8 but wtAch has SIn￿ bggn wlthdrawn. Th8 finan¢ial stst•m•nts arn prepared In sterthw. IJ th• furtlloml cuffency ol the charlty. Monetsry amounts In these finar￿al 8t8tements are rourthd to the no•r¢st £. The fin•nd818tstoménts havè b8*) wepored under the hlstorfcal ¢4st c(Xw￿tb)ft, modrfled to Indude th8 revaluaJon of freehohj prop￿￿5 and lo Indude Inve5tsnenl PT¢werti•s 4fyJ ¢¢rtakn financlal Instruments 8t falr value. The Pfinripal accountkng pdiLi&8 adopl&J are sel oul below. 12 Golng concern At the time ol approvlrKJ ts finandal 8talem•nts. tho twst•es have a reasonable expectallon Ihat th¢ chadty has adequate resourcts to conunue In cperallonal e￿¥tence for the foreseeable future. Thus Irusleos contknue to adopt the golng conwn basis of aGcounOng kn proporing th¢ finar&al slatement5. 1.3 Charltabl• fund• Unrestrfcted fvnds are avallable for uso at tho d18¢xelkn d Ihg trusto88 In fvftrw•n¢e of thdr tharftablè oblecoves. Restrlcted fund5 are subJ&t to spe&fic &￿￿ft1¢Yls ty donors as to h¢yw thty may be used. The purposes and uses of the restricted fund5 are set out in the notes to the financial ststements. Endv+vment funds are guty￿1 to ￿￿thI10n$ by donors that th8 c8Wal musi be malntaln&J by the charity. 1.4 Incom Income 1$ ￿&>an18¢d W*tsn the chartty Is Wly toll after any perfc*mance tx)ndltlons have been met. the amounts can bè mea8UTed reNabty, and It Is probablg thal income Aryl b8 rec*iv•d. Cash donations are reu)gnlsed on rgCoipL Olher donatp)ns a￿ recognised once the tharity has be￿ no￿ffied of the donalion, unless perf0m￿nCe condilcrt requ5re deferyal of Ihe 8m(wnt. In¢ome tax recoverable In Telation to donallons recelved under Gift Aid or deeds of covenant Is rwnlsed at the Ilme of the donalon. Legacles are recwn15ed on receipt or Othe￿￿Se Lf Ihe tharity has boen notified of an imp8nding distrrbution. the amounl is known. and receipt is expoded. If the amount is not knuwn. the legacy is treated as conting8nt asset CITY OF COVENTRY SCOUT COUNTY NOTES TO THE FINANCIAL STATEMEKfs (CONTINUED) FOR THE YEAR ENDED 31 AfARCH 2025 Acc¢)unting pothci Iconllnued 1.5 Exp•ndiiur• Expendilurg Is reGrqnlsed onco Ihere Ls a legal ty ccffistrucllve c&llgalJon to transfer economlc b8nefil to a thlrd party. it is probable that a transfer of I￿OnOmiG benefits ￿11 be In selknent. and th& amount of Ihe obllgallon can be measured rdiatty. Expendlture 18 ¢￿SsIfi￿ by athty. The ￿sts of 8ath actmty are made up of the totsl of dlrecl c#)sts and shared costs, induding supFort costs Invofved In undertsking each activty. Dlrect costs alldbutsbl8 10 8 slngle acbmty afe allccaled directy to that acts￿ty. Shared costs whith contrfbLrte lo more than one actlvlty and support costs wthlth are not attrlbutable ¢0 a slngle 8thity are apwlion8d be￿08n I￿$9 activiJes on a bad8 onslslent ¥￿th the u86 of rèstyjrces. Central staff costs are allocaknj ¢)n the basls of tIlM 8pen( and depredallon charges are allccated on Ihe Fth¢)n ol the assefs usè. 1.6 Tanglbh fix•d a•s•ts Tangible flxed assets are Irdllally measured at Q)8t and sub8ewenty meo$ured at ¢osl ty valu¥llon. net ol deprefiatiffi and any Impalrnwnl losses. Deprecl8lon Is r8Gognlsed so as to wffto off the cost ty ¥a￿￿￿on of assets les8 ihelr regldual values ovor thotr useful Ilve¥ on tho follcthlng bases: Propety Nort¢Jn Cabln Ilanl and equlpmenl 25 year8. and 10 y•arJ stralghl Ilne ba818 25 years stralght lln8 basis 20% rédudng balance bas Freehold lar￿ Induw in prowty depredalad. The galn cf108s arlslng on the dlsposal of an asset Is delwmlned as the ditsr8n¢e bO￿n the proceeds and tho catyng value ol the 858rf •nd 1$ re(yJ9nls•J In the statement of financJ81 acthi11Ies. 1.7 Flx•d •M•t Inv•¥tm•nt• Fixed asset Investments aTe Inluolty I￿asUred at lrnnsacow prlce oxdudkng trangacllon costs, and are subsequenly measured at falr value al each rewbng dale. Changes In falr vahje are mo)gnlsad In n•1 Incomellexpendlturel Ihe year. T[ansaCtk￿ costs are expensed as Incurr8d. 1A Imp•lrm•frt ol Ilx•d a•Mts At each reporting end date, the charity rnviw th• Ganylrvj amounts of tangible assets to delemilne whether therè is any indicabon Ihal ihose assets hava suffwed an impainnenl loss. If any Such indlcauon exlsts. tho r￿0v￿able am(yJnl of Ihe asset18 ttomatthl in order to detemilne the exknt of the impalmienl loss {if any). 1￿ Stock• Stod(s are stated al the Icmer of cost aTrl estimated selling prfce less o)sts to o)mpS818 and sèll. Cost comprises direct materfaLg and. where awicable. direci latour costs and those ovwhe8d8 that have been Incurred in bringing the stccks to Ihair present lot4lion and ¢>￿￿On. Items hdd for dlstdbution al n(xnlnal conslderavcfi ¥• mèasur•d the kJver (rf replacementCOSt and cost Net re81is8ble valua is thè 6slimaknJ FffKe less all esumated t>)sts of t￿nplatiOn and o)sts to be inwrreil In m8rkellng, sellin9 and thslrilyjlion. 1.10 Cash and cash •qulvahnts Cash and cash equlvalents Include cash in hand. depos￿$ hekj at c311 banks. other short-term Ilquld Investments wrth Orfgln￿ malurtoes of thm ff•)nths or less. and bank overdrdfts. Bank overdrafts are shown vlthln borrOb￿ngS In (￿￿ent Ilabilities. CITY OF COVENTRY SCOUT COUNTY NOTES TO THE FINANCIAL STATEMEKfs (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accountlng pall¢l•g (ContlN•dl 1.11 Flnan¢i•l in•trum•nt• Th8 charity has elected to apply tha ptOVi5ic¥ts of Section 11 'Ba$6c Flnandal Instnments. and Secll(x1 12 'Other Financial Instrumwts Issue¥ of FRS 102 tr) au of its fThn¢lal instrLMnents. Flnanclal Inslruments are recognlsed kn the charws balanc4 sheet ¥than the thanty b8come5 p8rty to Ihe ccffltradu81 provislons of the InstrumenL Flnon¢ial assets and Ilablib'es are offset. vAth the net 8rnwnts presanled In the finandol stat6m6nts, %then there Is a legally enforceable rlght lo sel oft the recowised amounts and there Is an Intenti￿ to ￿ttl8 on o net ba￿9 ￿ to re81188 the awl and settle Ihe Ilabluty sknultsneou5ty. asic nnanclal a55els, whhth Ind￿le ¢Jeblcrt and cash and bank balances. are Inlllalty me8sured al trgnsacIk￿ price Includlng transaction costs and are subsequenty carfed 8t amortlsed cost uslng the effeAve Intere$l mgthod unless the arrangemenl wislltut8s a fina￿{n9 transadon, *there tha transaction Is meosurgj al lh8 present value of Ihe fvturo wlpts dw)untod al a markot rnlfj of InlwesL Finandal assets classlfied as receivable wllhln one year are not amrKllsed. Baslc Iln•n¢l•l IlablHII•s Baslc financlal liablules, Inthdlng crodltcn 8nd ba￿ Ic￿6 are Inlualy recognlsod at transacyon unless the arrangernenl eonslilutes a ftnanung transacllon. where the dabt Inslrument Is measured al tha present valug of the futurn payments dl8cwnled at a market rale ol Interest. Flnancb81 Ilabllloes cJasslfltrJ as payable wlthin oné ye8r are Tr)1 amortlsed. D•bl instruments are 8ubsequenYy carriod at amth"e&J ¢>)8L u¥lng the off￿ InteT8St ralo method. Trade v&Jrtor8 arn obllgalk)ns to pay for goods or servlces that have b8en aC9￿rnd In Ihe ordinary cwrs• ol operauons from suppllers. Amounts payable are clasfAfied as li8billles rf paym8nl is due wlthln one yèar or less. If not. they are preséntèd as non-currenl l￿b￿bIle8. Trade credltors are reCO￿lS8d Inltlally at tran8acUon prfce and subwuenty measured al amortbsed cost uslrKJ the effecllve Inleresl m¢thod. Flnandal liabilities are derecognised wfften chaws (x)ntraciual ob￿galon5 expSro or are dlschargwj eancdled. 1.12 Employ•• b•n81ft• The cost of any unusad holiday ￿tillement Is recwi5od in the In ¥thkh employee's seryicos are recelved. Temlnaticffl beneffts are recognlsed hnmedS8ldy as an expense thg charity18 danv)nstrably o)mmltted to lemiinale the employment of an employee or to provide temiInati￿ benefits. Crlllcal acc4)untlng •¥tlmat•• and judyThnts In Ihe appllcalon of the chortty's ?CCQLsnllng polities. tho trustees arn required to make Il￿er￿ents, eslimates and as5umplbns abwt the carrWng arn￿nI of assets and liabililies that are not readily apparent from olher sources. The estimates and assc¢Aated a￿mp1k)nS are based on hL8tork81 expefien¢e and other factors that are ¢))nsid•red lo be relevant Actual fesuKs may differ from Ihese esdmates. The estlmales and undedying assumpkn are revi?￿d on an ongoiThJ basks. Revisions to accounllng estimates arg re(x)gnised in the in vthich the estimate is revised where the ievlslon affects only that pericxl, or in Ihe peritsJ of th8 revislon and firture pth1crtls rv¥lslon affeKts both currenl arKI fu￿re periods. 11 I" Iii Il I Ctry OF COVENTRY SCOUT COUNTY NOTES TO THE FINANCIAL STATEMEKfs (CONTINUED) FOR THE YEAR ENDED 31 AIARCH 2025 Charltabh actlvltl Charltabl• Charltsbl• Incom• Incom• 2025 2024 Rough Close Income Other income 82,139 6,185 88.731 15.378 88,324 104,109 Othor tradlng actlvltl•8 Unr••trlGt•d Unro•lrlct•d nd• fund• 2025 2024 Ewipment deparknent. campslle bar and provldtyo 67,519 110,329 Inv••tm•nt• Unr•8trlct•d Unr••trlct•d fuDd• fvnd• 2025 2024 Income fmm other hvestrnents 88nk and other Interest 1.287 2.007 842 1,440 3.294 2.282 -10- CITY OF COVENTRY SCOUT COUNTY NOTES TO THE FINANCIAL STATEMENTS (coKnNUED) FOR THE YEAR ENDED 31 MARCH 2025 R•i¥lng fvnd¥ 2025 2024 Purchases and c08t of gale8 Support costs 47.6S8 14.019 93,314 17,440 Tradin9 costs 81,875 110,754 81,875 110,764 Ch•rftsbl• a¢tlvltl•s 2023 2024 C8mpslle costs Secllon and other woiect Costs Project costs Olher costs 68.497 3,221 4.678 6.849 69,789 8,670 3.807 83.245 82.280 re of support costs l¥eg note 91 Sharo of govem8nca costs (see nota 9} 43,529 28,344 131,116 114,046 An•ly•h by fund Unrestrkled funds Restrlct8d funds 130,S39 577 113,469 577 131.118 114,046 11 CITY OF COVENTRY SCOUT COUNTY NOTES TO THE FINANCIAL STATEMENTS (coKllNUED) FOR THE YEAR ENDED 31 MARCH 2025 Support costs Support Gov•rnanc• co•ts 2026 Support Governanco 2024 D8pred8t6on Administration and (unnlng costs 38.373 38.373 37.515 37,515 17.647 17.647 ,595 Accountancy AGM costs 5.870 5,870 4,750 4,750 56.020 5,870 61.890 44,110 5.110 49,220 Anatysed bets¥￿￿ Twadlng 12,491 43.529 1.528 4.342 14.019 47.871 16,788 28,344 1.674 3,436 17,440 31,780 $8,020 5,870 61,890 44.110 5.110 49,220 emance costs indude$ pay1r￿ts to tt* •(xx)unt8nts proparfng the finand•l slat•ments and COM￿etIng the Independ￿1 ex8mlnal10n. 10 Tru•t• None of th• trusteeg lor any p￿x￿3 ¢￿nected wlth th￿) wlveAI any reMune￿I10n or beneflts from th• ch8rbty durfng year. 11 Employ••• The average mffithly number of eThyloyg0s thmlng the year was: 2025 Nunknr 2024 rnb•r Total There were no onwoyees whose annual refflunerati￿ was more than £80.CM)O. 12 N•t g•In81(1￿8ts) on Inv￿lMOnts Unr•8trict•d Unr•¥tricted funds funds 2025 2024 Revalualon of investrnerrt8 (1,8501 (3) 12- CITY OF COVENTRY SCOUT couKrY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AIARCH 2025 13 Taxatlon The ¢harity is exempt Ir 131.252 25.1)JO {5771 155,675 al The Geoffrey Slack Memohal Fund vms 8StablIs￿ to assistance. out of Income. to scouts attendlng the camp. b) Prcled Dome Fund rolates lo a donati￿ in kind of £5.0(Ki Ihe purr*ose of a timber bulding whichlg refiacted In ffixed assets and Ss being dep￿ta￿ over 10 years. ) The Stand Veasey Legacy Fund festrlGted for use within Rough Ckjse. d) The Gulkl Cabln Fund relales to fundlng for a rnpIaCan￿t cabln. 14- crry OF COVENTRY SCOUT COUNTY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 20 D•glgnatod funds The Income furKls of the cknarity include the fL4lwng deggnated fiJnd5 whth have b88n set aslde oul ol reslrbxed funds by the trustees fDr spedfic purposes: Mov•m•nl In fund¥ 8al•n¢• •1 In¢￿nIn9 B•lIn￿ at 1 AWH 20J mourcu 1 A￿1 2024 31 M•r¢h 2029 In fvnd6 Group Headquartets Dovdopment Fund 22.877 22,877 22.877 22.877 22.877 22,877 a> The Grcwp Headquarterg D8v*1pm￿l Fund was Sel up lo provldg loan8 on favc4Jrable terms lo Groups wl8hln9 to acquire, bulld LV refuthsh thdr headquarteTS buihjing. bl The Group Headquarters Devdopmenl Fund18 by cash on 21 Anaty81• ol n•t b•twwn fvnd• Unrtttrl¢t•d R••trlthd nd• fvnd• 2026 2026 Total Unr••trlei•d Rutrl¢t•d fund¥ 2024 Total 2025 2024 2024 Fund balances al 31 March 2025 are represented by.. Tanglble assets Investments Current a8SoW(Ilabllllles) 311.118 30.ee3 368,848 151.040 4.035 315.153 30.863 520,488 313,040 32,513 381,982 4,612 317.652 32,513 508,622 126.640 710.629 155.876 888,304 727.535 131.252 868,787 22 Fln•n¢lal commllm•ntsp guw•nl•M •Dd contlng•nt Ilabllhl The chartty Is currently seekh)g w01￿c￿81 a(knce c(r￿ming Its ststU5 with rggard lo VAT reglstrauon. Thls work Is currenly tstill ￿goIng. The trustees do Th)t belleve il to be prudent to r￿nise any potentllal Ibabllty on the grountjs that it cannot be quallfied with any C*￿inty. It is LY)nsldered probable that no slgnfficènl liability ill arise 23 R•lat•d pty trani•Gt14) There were no dlsckwble relat&1 party trar￿a¢li0ns durfTrJ ￿ year (2024- nono). 24 Funds h•ld u •g•rt• ring the year the eharfty recolvBd kyant ino)me of £19,(KAI relating to Ih9 Godfv8 Explmr Unlt. These amounts were subsequentty paid to tho Godiva ExP￿r UnlL At Ihe balar￿a sw datg no fvnds wer& hehj on behalf of the Go(Ilva Exph)rw Unit. 15- Charity r•gi¥tr•thn Nml>•r 524586 CITY OF COVENTRY SCOUT COUNTY ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 CITY OF COVENTRY SCOUT COUNTY LEGAL AND ADMINISTRATIVE INFORMATION Charlty r•gl8tr*lon numb•r Scout Assoclatlon Roglstrallon numb•r R•glstored Offlc• 5245e 1(X)OCK179 Rough Close Scout Campsite, Tanners Lane Berkswdl CV7 7DD CountyTruste• Board {Note'. ex= Ex Luke FitsPackham (el) Bob Tansey {el) Mike Pitham lel) Mark Lee Id) Swah Tooth {￿) dan Tooth (col Ind•￿ndont Examln•r 3Mc MKJdlemarch Buslnes8 Park Siskin Drive Coventy CV3 4FJ Bankorn 8ardays Bank pk 25 High Street Coventy CV1 SRE Inv•slrn•nt Manag•rs Bardays Bank Tnwt Co Llmnod L•oal Rthardgon & DavleB 3 Park Ro&J Coventry CV12LE CITY OF COVENTRY SCOUT COUNTY CONTENTS Trustses, rei Indèpendènt èxaminerfs r6wt Ststsment olflnandal •Gtrthio$ Balanckn 8heat Notes to Iho lknandal statements 6-15 CITY OF COVENTRY SCOUT COUNTY TRUSTEES. REPORT FOR THE YEAR ENDED 31 MARCH 2025 The trustees wesenl thdr annual report and ststwnents ky the year end&J 31 Marth 2025. Tho finand81 statem￿ts have been prepwed In acc(xdwc• th• accounting PL4iraes sel out In note 1 to the flnanclal stslements 8nd c£ffiply wtth Ihe charttys I9ry4emlng dLxumenll. the Chgrities Act 2011 and 'Accounting and Reporting by Charfle5'. Statement of Rgcommended Practlce 8ppliGakle to c*arfOes prepartrkg thdr a￿ounts In accordance wilh the FIna￿al Rwrting Standard applicable in the UK and R8wbli¢ ol Ireland IFRS 102)" (effective 1 January 20191. ObJ•ctbv•i and acthiltl The prtnc4pal purwse of Scouting Is lo aelNely engage and support young pe¢Jple in Ihèir personal dévelopmenl. empowering them lo make a pO￿live conlribubon to society. The pd￿fpaI obj&lfve of the &'ty ol Coventry Scout CC￿nty is to provldg leadershlp, •dvlcé and supwi frx ScoJl tXsir*ts and. them. fly S¢c¥Jt Groups In Coventry. The Irust6as have ￿ld due regard to gUIdan￿ Issue(I by the Charbty Commb881on In d6¢klSng wh•1 adlvlutss th• charity should undertake. Achl•v•m•nt• and p•rfomMnc• The prfnclpal olms and objectNes of Ihe c￿nty are to rthdo18ad•rnhip, and suppcvt to Iho ScLxJi Dlstrlcts. In addltion. 11 alms lo ensure Ihat the alms of the National AssrK4ati￿ ore communlcated effecllvely to 1he memborshlp and are upheld. The Distrlcls are, In lum. respOn￿b￿ for Ihe development ol yowwJ peoplè thrcwh 8¢4)uYry acl7l118s. Tho mgln alms during the past year o11he County have beon: Ensur8 •xcelFent porsonnel we In poslllon to asslst tshg Thstrlcl8. Provide and ensure effeclfve tralning lo lead8f5 of all SKI￿8. Support Ihe Managers 8nd Oftke hddws at both c￿nty camP￿te and TTa(llno Post Ensure good govemance and man8gemenl of both volunteers 8nd the Chartty. Ensure th•t Sc(￿lIng Is camed out 8afdy and Ihal Chlld PTOtgctl(¥) TralnkM7 and polkle8 ar8 IMP￿Ment8d al all levels. Promote gr(A¥th through Dislricts and In are38 vlthere thern b GurTwty no scoubng provlslon. Th15 year we have ablo to; Signllkanty Improva thg tsdMlb•s of ROU￿ CkBe (Ihe C¢Lnty e4mpstle). Encourage District Lead V(Aunt8ers In thelr work with Gmups and Sedon5, Provide excellent Tralnlng arKI Programme proVbslc￿. Provlde excdlent S8fewarding and safety traiThng whk* refiethd In tha undèrfybn9 saféty of our membors. Work tOWOTds provldlng petsC￿ne1 to en5we pn)gramme18 effeclively delwed. p￿de excell￿1 govemanc8 and ¢ommunk¥tton 1hrou￿ a Vlbrant and well attended trustee board. Flnancial r•¥l•w The unrgstricled deficlt fof the year was £18.gA {2024- £144,760 surF4usl. As at 31 March 2025 the tharity had net assets of £866.30412024- £8S8,787}. £155.675 (2024- £131.252) rela￿3 to restrlcted funds. The Trustee Board rgffralrbs satlsfied that the lunds aro •tsJuale tr) wpp(wt the ¢Jwolng cperalOon8 of the County. The year ahead byill see a signrficanl spend on the reF4acement of one of the t￿Ik15n9S on the R￿ Close slte. ThL% Snveslment VAII provide m￿e modwn laolth for the users of th8 campsilo. The Irustees have forecast the levd of fr88 r8serves that th? Charity V*Duld rgqulre tt> sustsln rts operauons for riod should Its inc£me fall substsntially. The trustees con%der that the m05t appropriate 18val of fre8 reserves woutd equate to one year's minimum exp6ndilure lo run ts County and Rough Close. Thè aciual free reserves 81 31 March 2025 were broadty in line with taryèL CITY OF COVENTRY SCOUT COUNTY TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Structur•. govwnance and managemènt l) The C￿n￿$ govemlng Instruments a￿ the Roy81 Charter of 1912 (as amended), eslabllthng The S￿ul Association (TSA) . and Pdicy OrganlsatSon and Rules IPOR) of The ScoutAssociatlon. 111 County Ccn8tllution Is as per The SCJ)utAsS￿Mth￿ POR- Chaptw 5 iiil Th8 County Trustse 808rd is composad d ba(wa8n rrmn 5 and max of 12 Tw5188s. IndLKl8s ex4)ffl(xo members (County Léad Wunt¢w and County Y(Kth Lead V￿nIe¢r>. elethd and ccwpted. CTropted memb&r$ 5orv¢ only 1 yaar. v) The County Truelee Boards investrnenl are ￿Ver￿d by Royal Chartw. The tru8tees who sepmd durlng Iho year 8rn1 up to th¢ d#ts of $iwattK• of Ih• statements waro: Mr C Bennerf Mr D H•rl Mr N Stsplelon Mr L FNzPackham Mr R Tansey Mr M Pilham MrMLee Ms S Tooth Mr J Toolh Msmcox M8 E Rendall IApOnted 14 Septwnbw 2024> (Apwnted 14 Seplembef 20241 The tru8ts6 ' report was approv&J by the Bowd dTNste88. Mr C Bennett TN•l•• CITY OF COVENTRY SCOUT COUNTY INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CITY OF COVENTRY scowr COUNTY I report to the trusl88s on my exaNnalion of the financid statements of aty of Coventy Sccxrt County (the charity) for the year ended 31 March 2025. R•sponslbllhl•g and ba•ls ol r•port As thg trustees of the charity you are respor*slble fty the weparallon ol the finarwl *at8ments In accordance wt the requ1￿ments of the Chad16esA¢t 2011 lthe 2011 Acai. I raport In respèct of my examifia1rl￿ of ts charitys fin*Kial statrnts c•niad out un(ler sédon 145 of thè 2011 Act. In carrylng out my èxamlnalton I have ftAlThYed all Ihe appluble OITections giw by Ihe Charity Commi881on undar sth 14515Xb) of the 2011 ACL Ind•p•ndont •xamln•tr• 8tat•m•nt Your attenuon bs drawn to the fact that the Charfty has prepar&J flnandal ststsmonts In acc4ydan¢e vAlh Aecounllng and Reporting by Charitias preparing thelr aKwnts In accordancè the Financial Reporung Standard appllcable in the UK 8fKI Republlc of Ireland IFRS 102) in prelerence lo Ihe ALrounling and Reportrng by Charits'es.. Statement of Recomm¢nd¢d Pra¢ti¢e ¢)n 1 ￿1 2005 whlth 1$ refeffed to in the extant Tegulallon¥ Iwt has now been wllhdrawn. l understsnd that th18 ha8 ba￿ dona In order fina￿181 ststements to wo¥ide a tmè and (air vithv In accordanr wlth Gener81ty Accepted AC￿nIng practi￿ effecove for reportlng p￿8 ￿gInning ￿ or after 1 January 2016. I hove ¢ompleted my that Matt￿ have (xTh to my att￿lI1)n In Gomedon wtth th 8xèmlnatbon glvlng me cau58 to b8118ve that In any malerfal reS￿l accounung records were not kept in respect ol Iho charlty as roqulrnd ty 8e¢llon 130 01 the 2011 Act; or the financlal slalemonls do r￿1 ¥Mth I￿ordS. or the flnanclal statements do not comply vAth the appllcable requlrem8nts concemlng ihe form and content ol accounts sal out In thè Charitias (Accounts and Reports) R8guLgbons 2LKJ8 other than any réquirom8nt that th8 accomts glve a tru6 and falr vlvw whlch bs not a matt6r con&'dw8d as part of an Inde￿d￿nI examinallon. I have no c4)ncems arnl have come Should bg draw In Ihl8 repryt Irk mottws In (￿n￿￿on wlth the examhakn to vthldb attenllon r to enable a proper undwstsryjlw of the frf)8ncld statements to ￿ reaGW. Rcknrt Anderson FCA Az•ts Audft S•r¥lc•• 3Mc Mlddlemarth 8u$lness Park Slskin Drive Cov8ntry West MSdland8 CV3 4FJ United langdom CITY OF COVENTRY SCOUT COUNTY STATEMENT OF FINANCIAL ACTMTIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 Total nd• 2025 nds 2025 fvnds 2024 funds 2024 2025 Donallons and legaci88 Charllable activltt Other Iradlng aC￿VIlla8 Invoskn¢nts 18,021 88,324 25.OtM) 43,021 88.324 162.265 104.109 117,925 270.1 104,109 87,519 3294 87.519 110,329 2282 110,329 2282 Total Incom• 177.158 25.000 202,158 117,925 486.010 Ral8lng funds 01.875 61.67S 110.754 110,764 130.539 577 131.116 113.469 577 114.046 Total 0X￿ndItUT9 192,214 677 192.791 224,223 577 224,800 Nel galnsl(1088es) Investsnents 12 {1,8SO) 11,850) {31 13) N•t mov•m•nt In lund• (18.9061 24,423 7.S17 144.759 117,348 202,107 Fund balances at 1 Wl 2024 n7.535 131252 858,787 582,776 13.￿4 596.680 Fund balanc￿ at 31 March 2025 710,629 155.675 727,S35 131.252 858,787 Tho statam8nl of flnandal acllvibes Indudes all gakn$ aThfj1o8É￿ rwnlged In Ihe year. An Inty)me and ¢xpendilufe derlve frrrfn conllnulng advthes. CITY OF COVENTRY SCOUT COUNTY BALANCE SHEET AS AT31 MARCH 2025 2025 2024 Flxed M••ts Tangible assets Investrnenls 14 15 315.153 30.663 317.652 32,513 345.810 360.166 Currnnt aM•ts Slc*ths Debtor¥ Cash at bank and in hand 16 17 37.618 7,597 488,688 8.801 465.081 528,491 513,903 Cradltorn: •mounl• falllng du• ¥rtlthlfi on• y•ar 18 10,CQ31 15,281) Net ￿TIon1 assats El18.822 Total a•Mts l••• curr•rt Ilablll¢i•• 868.304 8S8,787 Incom• lund• Restrfcled lunds 155,875 131,252 Designated fvnds General unrestrlcted funds 22.8TI 687.752 22.877 704.e68 710,629 727,535 880,304 858,787 The finan al statements were aprmved by the T￿￿1••8 on........ ...... .. .... Mr C Bennett Trustee CITY OF COVENTRY SCOUT COUNTY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AIARCH 2025 Accountlng polkl Charity inlormatitin Clty of Coventy Sc¢Jrt County Is a charitabla tnmt 1.1 Aeeounting eonv•ntton The financial stateM￿ts have been wepar*l In ￿LOrd8nCe wtth tha charws IEs)vemiry documenll, the Charities Act 2011, FRS 102 Yhe Financial R8wYng Stsndard applk8ble In the UK ond Republic of Ireland" (Trs 102.1 and the Charities SORP "Accwnting and Reportlng by Charllles.. Stslemeni of Recommended Pr8cllce appllc8tAe to cha￿￿8$ weparing Iheir ac¢*unts In a(￿rd8nCfj vAth the Flnandal Rep¢yllng Standard appllcable In the UK and Reput41c of Ireland IFRS 1￿21. (effectlve 1 January 2019). The charity Is a Publ1¢ 8enetll Enuty as dellned ty FRS 102. The charlty has taken advanlage Frfo¥th18 In ts SORP lor (*wr611•8 ry)t to prepare 8 Ststement of Cash Fl(yw8. Th• financial Statements have departod from tho Chaiidg$ (ACt￿nts and ReP￿ts1 Reoulatbons 2008 only to th¢ extent required lo pmvlde a true and f8lr vbvaf. Thls departure has Involved fol￿n9 Ihe Sl8temenl ol Recommended Pr8cllce for c*arit￿ FRS 102 rather than the v8rslon of thtr Statement ol Recommended Prnctlce whkh Is refeffed to In ts Rtyuiallon8 but wtAch has SIn￿ bggn wlthdrawn. Th8 finan¢ial stst•m•nts arn prepared In sterthw. IJ th• furtlloml cuffency ol the charlty. Monetsry amounts In these finar￿al 8t8tements are rourthd to the no•r¢st £. The fin•nd818tstoménts havè b8*) wepored under the hlstorfcal ¢4st c(Xw￿tb)ft, modrfled to Indude th8 revaluaJon of freehohj prop￿￿5 and lo Indude Inve5tsnenl PT¢werti•s 4fyJ ¢¢rtakn financlal Instruments 8t falr value. The Pfinripal accountkng pdiLi&8 adopl&J are sel oul below. 12 Golng concern At the time ol approvlrKJ ts finandal 8talem•nts. tho twst•es have a reasonable expectallon Ihat th¢ chadty has adequate resourcts to conunue In cperallonal e￿¥tence for the foreseeable future. Thus Irusleos contknue to adopt the golng conwn basis of aGcounOng kn proporing th¢ finar&al slatement5. 1.3 Charltabl• fund• Unrestrfcted fvnds are avallable for uso at tho d18¢xelkn d Ihg trusto88 In fvftrw•n¢e of thdr tharftablè oblecoves. Restrlcted fund5 are subJ&t to spe&fic &￿￿ft1¢Yls ty donors as to h¢yw thty may be used. The purposes and uses of the restricted fund5 are set out in the notes to the financial ststements. Endv+vment funds are guty￿1 to ￿￿thI10n$ by donors that th8 c8Wal musi be malntaln&J by the charity. 1.4 Incom Income 1$ ￿&>an18¢d W*tsn the chartty Is Wly toll after any perfc*mance tx)ndltlons have been met. the amounts can bè mea8UTed reNabty, and It Is probablg thal income Aryl b8 rec*iv•d. Cash donations are reu)gnlsed on rgCoipL Olher donatp)ns a￿ recognised once the tharity has be￿ no￿ffied of the donalion, unless perf0m￿nCe condilcrt requ5re deferyal of Ihe 8m(wnt. In¢ome tax recoverable In Telation to donallons recelved under Gift Aid or deeds of covenant Is rwnlsed at the Ilme of the donalon. Legacles are recwn15ed on receipt or Othe￿￿Se Lf Ihe tharity has boen notified of an imp8nding distrrbution. the amounl is known. and receipt is expoded. If the amount is not knuwn. the legacy is treated as conting8nt asset CITY OF COVENTRY SCOUT COUNTY NOTES TO THE FINANCIAL STATEMEKfs (CONTINUED) FOR THE YEAR ENDED 31 AfARCH 2025 Acc¢)unting pothci Iconllnued 1.5 Exp•ndiiur• Expendilurg Is reGrqnlsed onco Ihere Ls a legal ty ccffistrucllve c&llgalJon to transfer economlc b8nefil to a thlrd party. it is probable that a transfer of I￿OnOmiG benefits ￿11 be In selknent. and th& amount of Ihe obllgallon can be measured rdiatty. Expendlture 18 ¢￿SsIfi￿ by athty. The ￿sts of 8ath actmty are made up of the totsl of dlrecl c#)sts and shared costs, induding supFort costs Invofved In undertsking each activty. Dlrect costs alldbutsbl8 10 8 slngle acbmty afe allccaled directy to that acts￿ty. Shared costs whith contrfbLrte lo more than one actlvlty and support costs wthlth are not attrlbutable ¢0 a slngle 8thity are apwlion8d be￿08n I￿$9 activiJes on a bad8 onslslent ¥￿th the u86 of rèstyjrces. Central staff costs are allocaknj ¢)n the basls of tIlM 8pen( and depredallon charges are allccated on Ihe Fth¢)n ol the assefs usè. 1.6 Tanglbh fix•d a•s•ts Tangible flxed assets are Irdllally measured at Q)8t and sub8ewenty meo$ured at ¢osl ty valu¥llon. net ol deprefiatiffi and any Impalrnwnl losses. Deprecl8lon Is r8Gognlsed so as to wffto off the cost ty ¥a￿￿￿on of assets les8 ihelr regldual values ovor thotr useful Ilve¥ on tho follcthlng bases: Propety Nort¢Jn Cabln Ilanl and equlpmenl 25 year8. and 10 y•arJ stralghl Ilne ba818 25 years stralght lln8 basis 20% rédudng balance bas Freehold lar￿ Induw in prowty depredalad. The galn cf108s arlslng on the dlsposal of an asset Is delwmlned as the ditsr8n¢e bO￿n the proceeds and tho catyng value ol the 858rf •nd 1$ re(yJ9nls•J In the statement of financJ81 acthi11Ies. 1.7 Flx•d •M•t Inv•¥tm•nt• Fixed asset Investments aTe Inluolty I￿asUred at lrnnsacow prlce oxdudkng trangacllon costs, and are subsequenly measured at falr value al each rewbng dale. Changes In falr vahje are mo)gnlsad In n•1 Incomellexpendlturel Ihe year. T[ansaCtk￿ costs are expensed as Incurr8d. 1A Imp•lrm•frt ol Ilx•d a•Mts At each reporting end date, the charity rnviw th• Ganylrvj amounts of tangible assets to delemilne whether therè is any indicabon Ihal ihose assets hava suffwed an impainnenl loss. If any Such indlcauon exlsts. tho r￿0v￿able am(yJnl of Ihe asset18 ttomatthl in order to detemilne the exknt of the impalmienl loss {if any). 1￿ Stock• Stod(s are stated al the Icmer of cost aTrl estimated selling prfce less o)sts to o)mpS818 and sèll. Cost comprises direct materfaLg and. where awicable. direci latour costs and those ovwhe8d8 that have been Incurred in bringing the stccks to Ihair present lot4lion and ¢>￿￿On. Items hdd for dlstdbution al n(xnlnal conslderavcfi ¥• mèasur•d the kJver (rf replacementCOSt and cost Net re81is8ble valua is thè 6slimaknJ FffKe less all esumated t>)sts of t￿nplatiOn and o)sts to be inwrreil In m8rkellng, sellin9 and thslrilyjlion. 1.10 Cash and cash •qulvahnts Cash and cash equlvalents Include cash in hand. depos￿$ hekj at c311 banks. other short-term Ilquld Investments wrth Orfgln￿ malurtoes of thm ff•)nths or less. and bank overdrdfts. Bank overdrafts are shown vlthln borrOb￿ngS In (￿￿ent Ilabilities. CITY OF COVENTRY SCOUT COUNTY NOTES TO THE FINANCIAL STATEMEKfs (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accountlng pall¢l•g (ContlN•dl 1.11 Flnan¢i•l in•trum•nt• Th8 charity has elected to apply tha ptOVi5ic¥ts of Section 11 'Ba$6c Flnandal Instnments. and Secll(x1 12 'Other Financial Instrumwts Issue¥ of FRS 102 tr) au of its fThn¢lal instrLMnents. Flnanclal Inslruments are recognlsed kn the charws balanc4 sheet ¥than the thanty b8come5 p8rty to Ihe ccffltradu81 provislons of the InstrumenL Flnon¢ial assets and Ilablib'es are offset. vAth the net 8rnwnts presanled In the finandol stat6m6nts, %then there Is a legally enforceable rlght lo sel oft the recowised amounts and there Is an Intenti￿ to ￿ttl8 on o net ba￿9 ￿ to re81188 the awl and settle Ihe Ilabluty sknultsneou5ty. asic nnanclal a55els, whhth Ind￿le ¢Jeblcrt and cash and bank balances. are Inlllalty me8sured al trgnsacIk￿ price Includlng transaction costs and are subsequenty carfed 8t amortlsed cost uslng the effeAve Intere$l mgthod unless the arrangemenl wislltut8s a fina￿{n9 transadon, *there tha transaction Is meosurgj al lh8 present value of Ihe fvturo wlpts dw)untod al a markot rnlfj of InlwesL Finandal assets classlfied as receivable wllhln one year are not amrKllsed. Baslc Iln•n¢l•l IlablHII•s Baslc financlal liablules, Inthdlng crodltcn 8nd ba￿ Ic￿6 are Inlualy recognlsod at transacyon unless the arrangernenl eonslilutes a ftnanung transacllon. where the dabt Inslrument Is measured al tha present valug of the futurn payments dl8cwnled at a market rale ol Interest. Flnancb81 Ilabllloes cJasslfltrJ as payable wlthin oné ye8r are Tr)1 amortlsed. D•bl instruments are 8ubsequenYy carriod at amth"e&J ¢>)8L u¥lng the off￿ InteT8St ralo method. Trade v&Jrtor8 arn obllgalk)ns to pay for goods or servlces that have b8en aC9￿rnd In Ihe ordinary cwrs• ol operauons from suppllers. Amounts payable are clasfAfied as li8billles rf paym8nl is due wlthln one yèar or less. If not. they are preséntèd as non-currenl l￿b￿bIle8. Trade credltors are reCO￿lS8d Inltlally at tran8acUon prfce and subwuenty measured al amortbsed cost uslrKJ the effecllve Inleresl m¢thod. Flnandal liabilities are derecognised wfften chaws (x)ntraciual ob￿galon5 expSro or are dlschargwj eancdled. 1.12 Employ•• b•n81ft• The cost of any unusad holiday ￿tillement Is recwi5od in the In ¥thkh employee's seryicos are recelved. Temlnaticffl beneffts are recognlsed hnmedS8ldy as an expense thg charity18 danv)nstrably o)mmltted to lemiinale the employment of an employee or to provide temiInati￿ benefits. Crlllcal acc4)untlng •¥tlmat•• and judyThnts In Ihe appllcalon of the chortty's ?CCQLsnllng polities. tho trustees arn required to make Il￿er￿ents, eslimates and as5umplbns abwt the carrWng arn￿nI of assets and liabililies that are not readily apparent from olher sources. The estimates and assc¢Aated a￿mp1k)nS are based on hL8tork81 expefien¢e and other factors that are ¢))nsid•red lo be relevant Actual fesuKs may differ from Ihese esdmates. The estlmales and undedying assumpkn are revi?￿d on an ongoiThJ basks. Revisions to accounllng estimates arg re(x)gnised in the in vthich the estimate is revised where the ievlslon affects only that pericxl, or in Ihe peritsJ of th8 revislon and firture pth1crtls rv¥lslon affeKts both currenl arKI fu￿re periods. 11 I" Iii Il I Ctry OF COVENTRY SCOUT COUNTY NOTES TO THE FINANCIAL STATEMEKfs (CONTINUED) FOR THE YEAR ENDED 31 AIARCH 2025 Charltabh actlvltl Charltabl• Charltsbl• Incom• Incom• 2025 2024 Rough Close Income Other income 82,139 6,185 88.731 15.378 88,324 104,109 Othor tradlng actlvltl•8 Unr••trlGt•d Unro•lrlct•d nd• fund• 2025 2024 Ewipment deparknent. campslle bar and provldtyo 67,519 110,329 Inv••tm•nt• Unr•8trlct•d Unr••trlct•d fuDd• fvnd• 2025 2024 Income fmm other hvestrnents 88nk and other Interest 1.287 2.007 842 1,440 3.294 2.282 -10- CITY OF COVENTRY SCOUT COUNTY NOTES TO THE FINANCIAL STATEMENTS (coKnNUED) FOR THE YEAR ENDED 31 MARCH 2025 R•i¥lng fvnd¥ 2025 2024 Purchases and c08t of gale8 Support costs 47.6S8 14.019 93,314 17,440 Tradin9 costs 81,875 110,754 81,875 110,764 Ch•rftsbl• a¢tlvltl•s 2023 2024 C8mpslle costs Secllon and other woiect Costs Project costs Olher costs 68.497 3,221 4.678 6.849 69,789 8,670 3.807 83.245 82.280 re of support costs l¥eg note 91 Sharo of govem8nca costs (see nota 9} 43,529 28,344 131,116 114,046 An•ly•h by fund Unrestrkled funds Restrlct8d funds 130,S39 577 113,469 577 131.118 114,046 11 CITY OF COVENTRY SCOUT COUNTY NOTES TO THE FINANCIAL STATEMENTS (coKllNUED) FOR THE YEAR ENDED 31 MARCH 2025 Support costs Support Gov•rnanc• co•ts 2026 Support Governanco 2024 D8pred8t6on Administration and (unnlng costs 38.373 38.373 37.515 37,515 17.647 17.647 ,595 Accountancy AGM costs 5.870 5,870 4,750 4,750 56.020 5,870 61.890 44,110 5.110 49,220 Anatysed bets¥￿￿ Twadlng 12,491 43.529 1.528 4.342 14.019 47.871 16,788 28,344 1.674 3,436 17,440 31,780 $8,020 5,870 61,890 44.110 5.110 49,220 emance costs indude$ pay1r￿ts to tt* •(xx)unt8nts proparfng the finand•l slat•ments and COM￿etIng the Independ￿1 ex8mlnal10n. 10 Tru•t• None of th• trusteeg lor any p￿x￿3 ¢￿nected wlth th￿) wlveAI any reMune￿I10n or beneflts from th• ch8rbty durfng year. 11 Employ••• The average mffithly number of eThyloyg0s thmlng the year was: 2025 Nunknr 2024 rnb•r Total There were no onwoyees whose annual refflunerati￿ was more than £80.CM)O. 12 N•t g•In81(1￿8ts) on Inv￿lMOnts Unr•8trict•d Unr•¥tricted funds funds 2025 2024 Revalualon of investrnerrt8 (1,8501 (3) 12- CITY OF COVENTRY SCOUT couKrY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AIARCH 2025 13 Taxatlon The ¢harity is exempt Ir 131.252 25.1)JO {5771 155,675 al The Geoffrey Slack Memohal Fund vms 8StablIs￿ to assistance. out of Income. to scouts attendlng the camp. b) Prcled Dome Fund rolates lo a donati￿ in kind of £5.0(Ki Ihe purr*ose of a timber bulding whichlg refiacted In ffixed assets and Ss being dep￿ta￿ over 10 years. ) The Stand Veasey Legacy Fund festrlGted for use within Rough Ckjse. d) The Gulkl Cabln Fund relales to fundlng for a rnpIaCan￿t cabln. 14- crry OF COVENTRY SCOUT COUNTY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 20 D•glgnatod funds The Income furKls of the cknarity include the fL4lwng deggnated fiJnd5 whth have b88n set aslde oul ol reslrbxed funds by the trustees fDr spedfic purposes: Mov•m•nl In fund¥ 8al•n¢• •1 In¢￿nIn9 B•lIn￿ at 1 AWH 20J mourcu 1 A￿1 2024 31 M•r¢h 2029 In fvnd6 Group Headquartets Dovdopment Fund 22.877 22,877 22.877 22.877 22.877 22,877 a> The Grcwp Headquarterg D8v*1pm￿l Fund was Sel up lo provldg loan8 on favc4Jrable terms lo Groups wl8hln9 to acquire, bulld LV refuthsh thdr headquarteTS buihjing. bl The Group Headquarters Devdopmenl Fund18 by cash on 21 Anaty81• ol n•t b•twwn fvnd• Unrtttrl¢t•d R••trlthd nd• fvnd• 2026 2026 Total Unr••trlei•d Rutrl¢t•d fund¥ 2024 Total 2025 2024 2024 Fund balances al 31 March 2025 are represented by.. Tanglble assets Investments Current a8SoW(Ilabllllles) 311.118 30.ee3 368,848 151.040 4.035 315.153 30.863 520,488 313,040 32,513 381,982 4,612 317.652 32,513 508,622 126.640 710.629 155.876 888,304 727.535 131.252 868,787 22 Fln•n¢lal commllm•ntsp guw•nl•M •Dd contlng•nt Ilabllhl The chartty Is currently seekh)g w01￿c￿81 a(knce c(r￿ming Its ststU5 with rggard lo VAT reglstrauon. Thls work Is currenly tstill ￿goIng. The trustees do Th)t belleve il to be prudent to r￿nise any potentllal Ibabllty on the grountjs that it cannot be quallfied with any C*￿inty. It is LY)nsldered probable that no slgnfficènl liability ill arise 23 R•lat•d pty trani•Gt14) There were no dlsckwble relat&1 party trar￿a¢li0ns durfTrJ ￿ year (2024- nono). 24 Funds h•ld u •g•rt• ring the year the eharfty recolvBd kyant ino)me of £19,(KAI relating to Ih9 Godfv8 Explmr Unlt. These amounts were subsequentty paid to tho Godiva ExP￿r UnlL At Ihe balar￿a sw datg no fvnds wer& hehj on behalf of the Go(Ilva Exph)rw Unit. 15-