**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.
- Growth - Scouting succeeds when we offer opportunities to as many young people as possible.
- Inclusivity - Scouting continues to become more reflective of the diversity of UK society.
- Youth Shaped - Scouting works better when young people shape their experiences.
- Community Impact —Scouting is an active part of the community and works with the community.
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
- We act with care, respect, integrity, cooperation, exploring our own and others' beliefs.
## Our Goals
- Growth
- lnclusivity
- Youth Shaped
- Community Impact
To support the achievement of these Goals, we will focus on three pillars of work:
## People
- More, well trained, better supported and motivated adult volunteers, and more young people from diverse backgrounds.
## Perception
- Scouting is understood, more visible, trusted, respected and widely seen as playing a key role in society today
## Programme
- A fun, enjoyable, high quality programme consistently delivered and supported by simple (digital) tools.
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.
- 1 -
## **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.
- 2 -
## **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
- 3 -
## **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 completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 1 accounting records were not kept in respect of the charity as required by section 130 of the Charities Act 2011.
- 2 the financial statements do not accord with those records; or
- 3 the financial statements do not comply with the applicable requirements concerning the form and content of financial statements set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the financial statements give a true and fair view, which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.
## **Jerroms**
Lumaneri House Blythe Gate Blythe Valley Park Solihull West Midlands B90 8AH 29 May 2025
- 4 -
## **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.
- 5 -
## **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**
- 6 -
## **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|
- 7 -
## **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|
- 8 -
## **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|
- 9 -
## **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.
- 10 -
## **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|
- 11 -
## **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.
- 12 -
## **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).
- 13 -