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2025-04-30-accounts

Charity registration number 524593 (England and Wales)

NUNEATON DISTRICT SCOUTS

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025

NUNEATON DISTRICT SCOUTS

LEGAL AND ADMINISTRATIVE INFORMATION

District Programme Team

District Lead Volunteer DIstrict Lead - Beavers District Lead - Cubs District Lead - Scouts 14 - 25 Lead Water Activities Advisor District Nights Away Lead

Mr S Haynes Mrs N Moore Mrs D Williams Vacant Mr P Merchant Mr K Haynes Mr R Bond

District Executive Committee

Chairman District Administrator Treasurer Trustee Trustee Trustee Trustee Executive Member

Mr M Arnold Mrs B Judd Mr P Nelmes Mr S Wright Mr M Walsh Mr K Haynes Mr J Sutton Miss J Struthers

Charity number Independent examiner

524593

Jerroms Lumaneri House Blythe Gate Blythe Valley Park Solihull West Midlands B90 8AH

NUNEATON DISTRICT SCOUTS

CONTENTS

Page
Independent examiner's report 4
Statement of financial activities 5
Balance sheet 6
Notes to the financial statements 7 - 13

NUNEATON DISTRICT SCOUTS

TRUSTEES' REPORT

FOR THE YEAR ENDED 30 APRIL 2025

The trustees present their annual report and financial statements for the year ended 30 April 2025.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, 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)” (as amended for accounting periods commencing from 1 January 2016).

Objectives and activities

The charity's objects are to contribute to the development of young people in achieving their full physical, intellectual, social and spiritual potentials, as individuals, as responsible citizens and as members of their local, national and international communities. Nuneaton Scout Council carries out this purpose across Nuneaton via 11 local groups.

Nuneaton District Scout Council supports the strategies of The Scout Association.

For the next five years, 2023-2028, we will engage in the Skills for Life strategy which has developed from Scouting for All.

Our Mission

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

Our Values

Our Goals

To support the achievement of these Goals, we will focus on three pillars of work:

People

Perception

Programme

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

NUNEATON DISTRICT SCOUTS

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2025

Achievements and performance

This year the sectional management team have worked towards ensuring that all of our sections have a variety of different activities within the year.s. During the year we hosted our annual district camp which saw over 550 attendees. We also held a variety of different sectional events such as theme park trips, camping opportunities and sports evenings. All four sections had a minium of 4 district activities which was attended by most groups.

During the year, we continued on our to focus on build and developing the district which saw 3 new squirrel dreys open, and all groups within the district grow. The district numbers are still increasing daily, with alot of exciting opportunities coming up within the next 12 months.

Gang Show 2025 had the highest cast number in recent history which made it an amazing show.

Our volunteer adults also took this time ensure all mandatory training was up to date and completed the Woodbadge through the various training sessions that have been available online.

During the year, our volunteer system 'compass' was changed which has has led to exciting developments, but has meant that the district team have been focused on ensuring the system is useable in order to continue to deliver fantastic scouting within Nuneaton.

As a district we will be looking forward at the remainder of the 2025 diary and looking at opportunities which can be offered moving in to 2026.

Nuneaton District has a solid foundation with a great team of adult volunteers providing exciting and dynamic programmes for the young people of the area, teaching life skills as well as having plenty of fun along the way.

Financial review

During the year income of £161,759 was used to fund our charitable activities.

Our reserves policy is to hold sufficient resources to continue the charitable activities of the District should income or fund-raising activities fall short of expectations and to enable the District to underwrite its planned programme of activities (including large scale events).

None of the funds managed are in deficit and no assets are held by the Charity in the capacity of custodian trustee.

The District has adopted a low risk investment strategy and all funds are held in current accounts and interest bearing accounts, using only mainstream banks.

It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to the reserves policy set out by the trustee board. The trustees considers that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.

NUNEATON DISTRICT SCOUTS

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2025

Structure, governance and management

The Nuneaton District Scout Council is a trust established under the rules which are common to all Scout Councils as prescribed within the Policy, Organisation and Rules of the Scout Association. Trustees are recruited and appointed in accordance with the relevant sections of the above.

Nuneaton District Scout Council is registered with the Charities Commission, number 524593.

The Trustees have in place systems and internal controls that are designed to provide reasonable reassurance against material mismanagement or loss. These include 2 signatories/ authorisers for all payments, comprehensive insurance policies to ensure that insurable risks are covered and regular reports and risk assessments by those seeking to /or running events or activities on behalf of the Scout County.

The Charity meets the Charity Commission public benefit criteria under both the advancement of education and the advancement of citizenship/community development.

The Charity has no principal office. The public address for correspondence is 187 Attleborough Road, Nuneaton, CV11 4JN

The trustees who served during the year and up to the date of signature of the financial statements are listed charities information page.

Statement of Trustees' responsibilities

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 Trustee report was approved by the District Trustee Board

S Haynes District Lead Volunteer Dated: 29 May 2025

M Arnold Chairman

P Nelmes Treasurer

NUNEATON DISTRICT SCOUTS

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF NUNEATON DISTRICT SCOUTS

I report to the trustees on my examination of the financial statements of Nuneaton District Scouts (the charity) for the year ended 30 April 2025.

Responsibilities and basis of report

As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011.

I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.

Independent examiner's statement

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

Jerroms

Lumaneri House Blythe Gate Blythe Valley Park Solihull West Midlands B90 8AH 29 May 2025

NUNEATON DISTRICT SCOUTS

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 30 APRIL 2025

Unrestricted Unrestricted
funds funds
2025 2024
Notes £ £
Income from:
Donations and legacies 2 122,391 135,325
Charitable activities 3 15,442 8,398
Other trading activities 4 23,664 24,463
Investments 5 262 257
Total income 161,759 168,443
Expenditure on:
Raising funds 6 121,055 132,581
Charitable activities 7 19,992 17,111
Total expenditure 141,047 149,692
Net income and movement in funds 20,712 18,751
Reconciliation of funds:
Fund balances at 1 May 2024 99,154 80,403
Fund balances at 30 April 2025 119,866 99,154

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

NUNEATON DISTRICT SCOUTS

BALANCE SHEET

AS AT 30 APRIL 2025

Notes
Fixed assets
Tangible assets
9
Current assets
Stocks
10
Debtors
11
Cash at bank and in hand
Creditors: amounts falling due within
one year
12
Net current assets
Total assets less current liabilities
The funds of the charity
Unrestricted funds
14		 2025
£
9,364
51,717
116,989
178,070
(62,188)		 £
3,984
115,882
119,866
119,866
119,866		 2024
£
5,859
42,991
112,993
161,843
(68,457)		 £
5,768
93,386
99,154
99,154
99,154

The financial statements were approved by the trustees on 29 May 2025

S Haynes Trustee

Mr S Wright Trustee

NUNEATON DISTRICT SCOUTS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025

1 Accounting policies

Charity information

Nuneaton District Scouts is a uniformed youth group.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's governing document, 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)” (as amended for accounting periods commencing from 1 January 2016). The charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the 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.

Designated funds comprise funds which have been set aside at the discretion of the trustees for specific purposes. The purposes and uses of the designated funds are set out in the notes to the financial statements.

1.4 Incoming resources

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Membership subscriptions are payable in advance for a year ending on the 31st March.

Income from trading activities include income earned from fundraising events and trading activities to raise fund for the charity. Income is received for supplying goods and services in order to raise funds and is recognised when entitlement has occurred.

1.5 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net 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:

Gangshow Costumes 10% Straight Line
Activity Equipment 20% Straight Line
Water Activities Equipment 20% Straight Line
Shooting Equipment 20% Straight Line
Climbing Equipment 20% Straight Line
Axe Throwing Equipment 20% Straight Line
Archery Equipment 20% Straight Line

NUNEATON DISTRICT SCOUTS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2025

1 Accounting policies

(Continued)

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.

1.6 Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Items held for distribution at no or nominal consideration are measured the lower of replacement cost and cost.

1.7 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.8 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

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

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, 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.

2 Charity Income

Membership Subscriptions
Badge Income
Other Income
Gangshow
International Experiences		 2025
£
40,472
21,220
14,871
19,403
26,425
122,391		 2024
£
35,929
15,486
8,651
23,358
51,901
135,325

3 Sectional activities

Beaver Scouts
Cub Scouts
Scouts
Explorer Scouts		 2025
£
3,930
7,008
3,419
1,085
15,442		 2024
£
2,432
3,495
2,191
280
8,398

NUNEATON DISTRICT SCOUTS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2025

4
5
6		 Adventurous activities
Water Activities
Rifle Shooting
Archery
Climbing & Abseiling
Paintball Shooting
Axe Throwing
District Camp
Investments
Bank Interest
Charitable Expenses
Charitable Payments
Capitation
Gangshow
International Experiences
Badges
Training
Support costs
Sectional Costs
Beaver Scouts
Cub Scouts
Scouts
Explorer Scouts		 2025
£
1,504
846
510
-
532
817
19,455
23,664
2025
£
262
2025
£
37,491
18,637
24,411
16,070
1,380
9,458
107,447
3,376
6,522
2,926
784
13,608
121,055		 2024
£
2,418
-
438
300
420
597
20,290
24,463
2024
£
257
2024
£
32,219
18,742
51,901
12,221
767
9,281
125,131
2,179
3,303
1,888
80
7,450
132,581

NUNEATON DISTRICT SCOUTS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 30 APRIL 2025

7 Adventurous activities

Adventurous activities
Depreciation and impairment
Water Activities
Rifle Shooting
Archery
Paintball Shooting
Axe Throwing
District Camp		 2025
£
1,785
2,098
246
67
189
59
15,548
19,992
19,992		 2024
£
1,040
398
-
141
175
184
15,173
17,111
17,111

8 Taxation

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

NUNEATON DISTRICT SCOUTS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2025

9
Tangible fixed assets
Gangshow
Costumes
Activity
Equipment
Water
Activities
Equipment
Shooting
Equipment
Climbing
Equipment
Axe Throwing
Equipment
Archery
Equipment
£
£
£
£
£
£
£
Cost
At 1 May 2024
10,500
3,317
30,640
829
1,114
1,675
286
At 30 April 2025
10,500
3,317
30,640
829
1,114
1,675
286
Depreciation and impairment
At 1 May 2024
6,200
3,148
29,616
829
1,114
1,399
286
Depreciation charged in the year
1,050
42
624
-
-
69
-
At 30 April 2025
7,250
3,190
30,240
829
1,114
1,468
286
Carrying amount
At 30 April 2025
3,250
127
400
-
-
207
-
At 30 April 2024
4,300
168
1,024
-
-
276
-		 Total
£
48,361
48,361
42,592
1,785
44,377
3,984
5,768

NUNEATON DISTRICT SCOUTS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2025

10
Stocks
Badge Stock
Gangshow Costume Stock
11
Debtors
Amounts falling due within one year:
Other debtors
Prepayments and accrued income
12
Creditors: amounts falling due within one year
Notes
Deferred income
13
Other creditors
Accruals
13
Deferred income
Deferred income		 2025
£
8,813
551
9,364
2025
£
3,231
48,486
51,717
2025
£
57,834
3,354
1,000
62,188
2025
£
57,834		 2024
£
5,179
680
5,859
2024
£
1,628
41,363
42,991
2024
£
64,253
3,204
1,000
68,457
2024
£
64,253

The income that has been deferred is in respect of deposits received for future events.

NUNEATON DISTRICT SCOUTS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2025

14 Designated funds

It is essential that the Charity sets a clear policy in regards to unrestricted funds that are agreed to be retained to protect against a cash flow problem or a problem when income falls short of necessary expenditure (the rainy-day fund). It is therefore necessary that Nuneaton Scout District has a policy on its unrestricted financial reserves.

The District Trustee Board have taken into account the district’s assets and their related liabilities, and the current accumulated funds in the District. The Board have taken a prudent approach to unrestricted reserves and have been set aside in line with the policy.

The policy will be reviewed annually to ensure it is inline with the charities aims and objectives.

Movement in funds Movement in funds
Balance at Incoming Resources Balance at
1 May 2024 resources expended 30 April 2025
£ £ £ £
Gangshow 26,874 19,403 (18,505) 27,772
Activity 25,000 - - 25,000
Restricted 25,000 15,000 - 40,000
76,874 34,403 (18,505) 92,772

15 Events after the reporting date

In May 2023, an issue with an international trip to France, which legal action was taken against the district. At the time of the signing of the accounts, there is no confirmed closure to this issue.

16 Related party transactions

There were no disclosable related party transactions during the year (2024 - none).