Redditch District Trustee Board Trustees Report
For the Year Ended 31st March 2025
The trustees present their report and the financial statements for the year ended 31st March 2025.
The District Trustee Board consists of Trustees to undertake the management of the Charity. The Board meet regularly with a minimum of five meetings per annum. The day-to-day management is with the District Chair in conjunction with the District Lead Volunteer team.
Principal activities
The purpose of the Charity is the provision of Scouting groups for young people of all ages plus adults.
Trustees
The trustees who served during the year were as follows: -
P Nash (Chair) A Bennet J Payne (District Commissioner team). N Spencer K Sterland-Smith (District Treasurer) R Farrington S Harffey (District Secretary) G Penny V Hart
Through careful management, the organisation is financially viable. The majority of income
is obtained from membership and fund-raising events.
Public Benefit
The trustees have referred to the guidance contained in the Charity Commissions General Guidance on public benefit, when reviewing the charitable aims and objectives, and in planning future activities. The trustees have considered how planned activities will contribute to the aims and objectives set.
Organisational Structure
District Trustee Board
I Scout Groups I Volunteers
Risk Management
Major risks have been identified and have mitigation procedures in place. Risks are reviewed periodically and there is an annual review of the level of funding that is necessary to cover potential risks.
Financial Review and Developments
The Trustee Board has met five times throughout the year to conduct the business of Scouting in Redditch.
Overall, the Charity made a surplus of £4558 during 2024/25. The main reasons for the surplus were loan repayments from Groups and Grants. The District successfully spent the District subscriptions on planned District activities. The District Scout Shop made a surplus of £850
There is an opportunity for Groups within the District to apply for a grant or loan for the future investment in Scouting, usually related to property. During the year the Trustees created two new funds for Groups to apply for assistance, relating to International Scouting activities and for Individual hardship needs.
There are currently two loans outstanding from 1st Matchborough, relating to roof repairs in 2007 and heating repairs in 2015, and to 11th Redditch Scout Group, for an extension to their headquarters.
The trustees have identified the activities and achievements of the District and these are largely contained in the reports of the Board Chairman and Lead Volunteer. They include: -
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Safety in Scouting
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Supporting the development of Network Scouting
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Successful new leader recruitment events
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Maintaining the District property and equipment
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Maintaining the viability of all the Groups in the District
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Promotional activity to increase participation in the Scouting movement at a local level
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Development of the conservation land at Astwood Bank
District Reserves
The District policy on reserves is to hold sufficient reserves to continue the charitable activities of the District, should income and fundraising activities fall short. The BoardTrustees consider that the District should hold a minimum sum equivalent to 12 months running costs. General Funds held on the 31st of March 2025 were £157 027, which exceeds the minimum requirement, and this provides an opportunity for the District to support one-off initiatives relating to the future investment of Scouting in Redditch.
The Charity holds sufficient reserves in the bank account and a 7-day investment account at the Scout Association, so that funds are available, as required, to pay expenditure and support developments. A minimum funding equivalent of two month’s expenditure has been identified as a suitable cash reserve.
Reserves not required in the short or medium term have been invested. As at 31st March 2025, £63402 was held in the CAF Charity Account. In addition, £35641 is held in Barclays Community Account.
Charity law requires the trustees to prepare financial statements for each financial year that provide a true and fair view of the state of affairs of the Charity, and of the
surplus or deficit of the Charity for that period. In preparing the financial statements the trustees have: -
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selected suitable accounting policies and then applied them consistently;
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made judgements and estimates that are reasonable and prudent;
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declared and explained any material departures in the financial statements; and
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prepared the financial statements on the going concern basis.
The Board decided at their meeting in October that the account headings should be changed to reflect the designated use of monies held by the District. Three new Headings will be introduced Redditch District Building Development Loan Fund (RDBDLF), International Support Fund and Individual Needs Support Fund, these changes are reflected in the accounts for 2024/25.
The trustees have overall responsibility for ensuring that the Charity has appropriate system of controls, financial or otherwise. They are also responsible for keeping proper accounting records which disclose, with reasonable accuracy, at any time the financial position of the Charity. The trustees are also responsible for safeguarding the assets of the Charity and taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees have funding for the current year (2025/26) which will allow the Charity to maintain the current activities.
District Thanks
The trustees would like to offer their thanks to all Volunteers and District Officers, for their contribution and hard work during the year, and also for their experience and skills which they willingly give to Scouting in the District.
On behalf of the Trustees
Peter Nash Chair of the Trustees June 2025
REDDITCH DISTRICT SCOUT COUNCIL
STATEMENT OF FINANCIAL ACTIVITIES
(INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT)
FOR THE YEAR ENDED 31st MARCH 2025
| Notes Unrestricted Funds Restricted Funds 2025 Total £ £ £ Incoming Resources: Subscriptions 4,526 21,981 26,507 Rent 0 0 0 Donations 0 0 0 Loan Repayments 3,913 0 3,913 Interest - General 200 0 200 Jamboree Fundraising 0 0 0 Profit from Scout Shop 850 0 850 TOTAL INCOME 9,489 21,981 31,470 Outgoing Resources Direct Charitable 2 415 24,566 24,981 Management & Administration 3 1,931 0 1,931 TOTAL EXPENDITURE 2,346 24,566 26,912 SURPLUS/ - DEFICIT FOR THE YEAR 7,143 -2,585 4,558 |
2024 Total £ 24,311 990 37 3,913 415 398 784 |
|---|---|
| 30,848 | |
| 27,897 1,455 |
|
| 29,352 | |
| 1,496 |
REDDITCH DISTRICT SCOUT COUNCIL
BALANCE SHEET AS AT 31st MARCH 2025
| Notes £ £ Fixed Assets: Tangible Assets: Astwood Bank Land 18,763 Current Assets: District Cash and Bank Balances CAF Current Account 63,402 Barclays Community Account 35,641 Unit Trusts 356 BARCLAYS - Cubs 9,275 BARCLAYS - Beavers 7,002 BARCLAYS - Shop 6,446 BARCLAYS - Scouts 52 BARCLAYS - Explorers 0 BARCLAYS - Network 0 Redditch District Explorers 11 7,425 Redditch District Scout Active Support 11 1,186 Redditch District Scouts 11 552 Loans to Groups Outstanding 16,681 148,018 Debtors 4 3,950 Payments in Advance 5 25,520 Stock 6 4,309 181,796 Liabilities: Creditors 7 0 Receipts in Advance 8 0 Funds held in trust From closed group to support future new Groups -3,606 Greenlands Service Charge -10,805 -14,411 NET ASSETS 186,148 DISTRICT FUNDS: 9 General Funds 157,027 Restricted Funds - Redditch District Building Development Fund 29,121 TOTAL FUNDS 186,148 Approved by the Board of Trustees on and signed on their behalf by: 2025 |
£ 63,262 54,843 356 6,937 2,707 6,080 52 100 1 7,425 1,186 552 19,799 |
£ 18,348 192,060 -14,441 -100 -14,486 2024 |
|---|---|---|
| 163,300 2,654 21,981 4,125 |
||
| -3,606 -10,880 |
||
| 181,381 | ||
| 152,185 29,196 |
||
| 181,381 | ||
Peter Nash Chair of Trustees
REDDITCH DISTRICT SCOUT COUNCIL
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31st MARCH 2025
1. ACCOUNTING POLICIES:
a) Basis of Preparation of Accounts:
The financial statements are prepared under the historical cost convention and include the results of the Charity's operations, all of which are continuing. The accruals concept has been applied so that income and expenditure are recognised as they are earned and incurred by the Charity.
The financial statements have been prepared in accordance with the Statement of Recommended Practice for accounting for Charities.
b) Taxation:
Redditch District Scout Council is registered with the Charity Commission and under the provisions of Section 505 Income and Corporation Taxes Act 1988 is exempt from liability to taxation.
Redditch District Scout Council - Charity Number 524636
c) Income:
Voluntary income donations are accounted for as received by the Charity.
d) Value Added Tax:
Value Added Tax is not recoverable by the Charity and as such is included in the relevant cost in the Income and Expenditure statements.
2) DIRECT CHARITABLE EXPENDITURE:
| Subs Headquarters Jamboree Rent Upgrading Astwood Bank Land Grant funded improvements |
Unrestricted £ 0 0 0 415 0 415 |
Restricted £ 21,981 0 75 0 2,510 24,566 |
2025 Total £ 21,981 0 75 415 2,510 24,981 |
2024 Total £ 19,933 6,834 300 830 0 |
|---|---|---|---|---|
| 27,897 |
3) MANAGEMENT AND ADMINISTRATION OF THE CHARITY:
| Admin Expenses Lottery Fee MPLC Licence District Commissioner Expenses District Development Volunteer Insurance Storage Insurance 4) DEBTORS: Amounts outstanding from groups Subscriptions 5) PAYMENTS IN ADVANCE: HQ & County Subscriptons |
Unrestricted Restricted Total £ £ £ 968 0 968 20 0 20 218 0 218 73 0 73 0 0 0 52 0 52 600 0 600 1,931 0 1,931 Unrestricted Restricted Total £ £ £ 1,020 0 1,020 2,930 0 2,930 3,950 0 3,950 Unrestricted Restricted Total £ £ £ 25,520 0 25,520 |
2024 Total £ 162 20 199 953 69 52 0 |
|---|---|---|
| 1,455 | ||
| 2024 Total £ 1,604 1,050 |
||
| 2,654 | ||
| 2024 Total £ 21,981 |
6) STOCK
The stock consists of items held in the District Scout Shop which is valued at cost price.
7) CREDITORS:
| Monies held on behalf of Royal Enfield Monies held on behalf of Astwood Bank Ground Rent to RBC Small Lotteries Licence Group expenses 8) RECEIPTS IN ADVANCE: Donations for gift |
Unrestricted Restricted Total £ £ £ 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Unrestricted Restricted Total £ £ £ 0 0 0 |
2024 Total £ 7,487 4,934 75 20 1,925 |
|---|---|---|
| 14,441 | ||
| 2024 Total £ 100 |
9) FUND BALANCES:
The fund balances as held at 31st March 2025 were for the following purposes
| General Capital Trust Funds Gang Show |
Unrestricted Restricted Total £ £ £ 117,533 0 117,533 39,494 0 39,494 0 14,411 14,411 0 14,710 14,710 157,027 29,121 186,148 |
2024 Total £ 80,990 71,195 14,486 14,710 |
|---|---|---|
| 181,381 |
General reserves include balances held in District bank accounts but not Groups.
10) BANK BALANCES IN LOCAL GROUPS:
Local Groups held the following cash and bank at the end of their financial year:-
| Astwood Bank Church Hill 1st Matchborough 1st Redditch Explorers 11th Redditch Royal Enfield TOTAL |
2025 2024 £ £ 13,208 35,081 359 359 23,867 23,867 4,213 4,213 12,254 8,231 20,093 17,601 14,153 14,153 |
|---|---|
| 88,147 103,506 |
Where information was not received, prior year balances have been used.
11) DISTRICT BALANCES:
In the absence of actual figures, the prior year figures have been used as a best estimate.
12) TRUSTEES:
No trustees received an income from the Charity.
Trustees' expenses were reimbursed.
13) CONTROLLING PARTIES:
The Charity is under control of its trustees.
REDDITCH DISTRICT SCOUT COUNCIL
INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDING 31st MARCH 2025
| Notes Incoming resources: Subscriptions Rent Donations Jamboree Fundraising Loan Repayments Interest - General Grants Profit from Scout Shop TOTAL INCOME Outgoing resources: Subs Headquarters Jamboree Training Rent MPLC Licence Upgrading Astwood Bank Land District Commissioner Expenses District Development Grant expenses Admin Expenses Lottery Fee Volunteer Insurance Storage Insurance AGM Expenses TOTAL EXPENDITURE SURPLUS/- DEFICIT FOR THE YEAR |
Unrestricted Funds Restricted Funds 2025 Total £ £ £ 4,526 21,981 26,507 0 0 0 0 0 0 0 0 0 3,913 0 3,913 200 0 200 0 0 0 850 0 850 9,489 21,981 31,470 0 21,981 21,981 0 0 0 0 0 0 0 75 75 218 0 218 415 0 415 73 0 73 0 0 0 0 2,510 2,510 968 0 968 20 0 20 52 0 52 600 0 600 0 0 0 2,346 24,566 26,912 7,143 -2,585 4,558 |
2024 Total £ 24,311 990 0 37 3,913 415 0 784 |
|---|---|---|
| 30,848 | ||
| 19,933 6,834 0 300 199 830 953 69 0 162 20 52 0 0 |
||
| 29,352 | ||
| 1,496 |
INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF REDDITCH DISTRICT SCOUT COUNCIL
I report on the accounts of the Charity for the period ending 31[st] March 2025, which are set out on the following pages.
RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND EXAMINER
As the Trustees you are responsible for the preparation of the accounts; you consider that the audit requirements of Section 43(2) of the Charities Act 1993 (the Act) does not apply. It is my Responsibility to state, on the basis of procedures specified in the General Directions given by the Charity Commissioners under Section 43(7) (b) of the act, whether particular matters have come to my attention.
BASIS OF INDEPENDENT EXAMINER’S REPORT
My examination was carried out in accordance with the General Directions given by the Charity Commissioners. As examination includes a review of the accounting records kept by the Charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanation from you as Trustees concerning such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.
INDEPENDENT EXAMINER’S STATEMENT
In connection with my examination, no matter has come to my attention
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1) which gives me reasonable cause to believe that in any material respect the requirements
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a. to keep accounting records in accordance with Section 41 of the Act and
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b. to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the Act
have not been met; or
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2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached
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3) which gives me reasonable cause to believe that in any material respect the accounting rules of Redditch District Scout Council have not been met.
Paul Edward Field 13[th] July 2025