THE SCOUT ASSOCIATION
WEST MERCIASCOUT COUNTY
STATEMENT OF ACCOUNTS
YEAR ENDED 31 MARCH 2025

THE SCOUT ASSOCIATION
WEST MERCIA SCOUT COUNTY
CHARITY INFORMATION
Reglster•d Offic8=
Rèar of St Matthews ChuKh
East Park way
Wolverhampton
WV12DN
Independent Examlner:
Cupitt FCCA
Lancaster Clements Limited
Certlfled A¢¢oun¢ants
stanley House
27 Welllngton Road
Bilston
Wolverhampton
West Mldlands
WV14 6AH
Solicitors
Enoch Evans
6.9 Hath*rton Road
Walsall
WS1 1XS

THE SCOUT ASSOCIATION
WEST MERCIA SCOUT COUNTY
STATEMENT OF FINANCIAL ACTIVITIES
YEAR ENDED 31 MARCH 2025
Total
Funds
2025
Total
Funds
2024
Unrestricted
Funds
Restri¢ted
Funds
Note
INCOMING RESOURCES
Voluntary Income
Membership Subscrfptlon$
DonationslGrants
IncomÈ from ¢harltsble a¢tlvltle$
Incorne from generating funds
Inve$tm•nt Incom•
Other
44,118
44.118
40,762
250
53,082
2b
1,744
1,744
2d
4,880
259
4,880
259
1,413
480
TOTAL INCOMING RESOURCES
51,001
51,001
95,987
RESOURCES EXPENDED
Cost of 9eneratlng fvnds
Cost of charitabl8 aCti￿tIeS
Govemance
200
47.780
1,300
200
47,780
1,300
350
70,978
1,000
3a
TOTAL RESOURCES EXPENDED
49,280
49,280
72,328
NET INCOMING RESOURCES BEFORE
TRANSFERS
Transfer be￿een fvndg
1.721
1.721
23.659
NET INCOMING RESOURCES BEFORE
OTHER RECOGNISED GAINS AND LOSSES
1.721
1.721
23.659
OTHER INCOME RESOURCES GAINS AND
LOSSES
Unreall$ed 9aln$lllo$sesl on Investment
asset5
635
635
11561
NET MOVEMENT IN FUNDS
Fund balanees brought forward at
1 Aprll 2024
2.356
2.356
23.503
182,042
332,246
514,288
490,785
FUND BALANCES CARRIED FORWARD AT
31 MARCH 2025
184.398
332.246
516,644
514.288

THE SCOUT ASSOCIATION
WEST MERCIA SCOUT COUNTY
BALANCE SHEET
31 March 2025
202$
2024
Not•
UNRESTRICTED FUNDS
General fund
De$lgnatod funds
125,433
58,965
122.849
59,193
184,398
332,246
182,042
332,246
REsT￿CTED FUNDS
514288
Repre8enl¢d by:
FIXED ASSETS
Tangible assets
Inv•stm•nts
27S,755
119,007
283,288
90,884
394,762
374,172
CURRENT ASSETS
Stocks
DebtC*rs
Balance at bank
1,250
1,725
142.803
2.150
2,864
317,119
10
145,778
322,133
Less CREDITORS.. afflounts falling
Ilue wlthln one year
11
23,896
182.017
NET CURRENT ASSETS
121,882
140.116
516.644
514,288
The flnan¢lal $latements w•re approvod by the Trust•e$ on
behall by..
and signed on their
lan Skidmor•
County Chalrman
Robert M Bailey FCA
County Treasurer

ThE SCOUT ASSOCIATION
WEST MERCIASCOUT COUNTY
NOTES TO THE ACCOUNTS
YEAR ENDED 31 MARCH 2025
ACCOUNTING POLICIES
Statu$
The County is a Reglstered Charlty. No. 524648.
b Con$olldation
Tho accounts do not eonsolidatè West Mereia Scout County Limited. a company limlted by
shares, which is a wholly owned 5ubssdiary of West Mercia Scout County. Th1$ 1$ due to the
Company being dormant for the period.
e Basi5 oIAccountlng
The financial ststements have been prepared to glve a 'true and folrf vlew have d¢parte
from the Charltles IAccount$ and Reports) Regulatlon$ 2008 only tts tho ext•nt r8qvired to
provlde a 'true and lalr, vlew. Thls departure has involved ftsllowing the Charities SORP IFRS
1021 published on 16 July 2014 rather than th8 Accounting and Reporting by Charltie$:
staternent of Recornmended Practice effective from 1 April 2005 whl¢h has $Sn¢e been
withdrawn.
The financial statements have been prepared under the hlslorl¢al ¢ost ¢onventlon wlth rtoms
recognised at cost or trznszction value unless otherwise stated in the relevant notes to these
a¢¢ounts. Th• financial statements have been prepared in accordance with the Statement of
Re¢ommenfled Pra¢tl¢e: A¢¢ounling and Reporting by CharitT05 preparing their accounts In
accordance wlth the Flnanclal Reportlng Standard appll¢able In th• UK and Republic of Ireland
IFRS 1021 issued on 16 July 2014 and Flnancial Reportln9 Standard appll¢able In thè United
Kingdom and Republic of Ireland IFRS 1021 and Charltles A¢t 2011.
d Tanglbl• FixedAssets
Provision for depreciating fixed assets hold for u58 by the Charity is made at annual rates
calculated to spread the costs (less anticipated resTrdual dispo$al value) of each asset eventy
over its expected useful life. The depTeclatlon rale$ ¢urrently In use arè at th• following ratOS
on costs:.
Buildings
offi￿ tquipm•nt
Tralnlng Team equlpmenl
Motor Vehiclo
10Y•
I tangible fixed assets are Used for charitable purposes.
Depreclatlon 1$ nc*t ¢harged In year of pur¢ha$e.
g Sto¢ks
Sto¢ks of badges and books havo b•on •stimat•d at tho lower of costs and net realisable value.
f Investment Income
Dlvldend$, Int•r•st and rènts arè er•dited as ineom• whtn received.

THE SCOUT ASSOCIATION
WEST MERCIASCOUT COUNTY
NOTES TO THE ACCOUNTS
YEAR ENDED 31 MARCH 2025
ACCOUNTING POLICIES continued
g Cashflow Statsments
In accordance wlth Flnanc121 Reportln9 Standard for Smaller Entltles leffectlve January 20151
tho County 1$ not rèquir•d to produ¢• ¢ashllow statomonts.
h Deslgnated Funds
The County ha$ deslgnated certaln funds for $pe¢lfl¢ purposes bu¢ whl¢h are not legally
$gparat6 fund$.
l R¢strl¢ted Fun(ts
Re$trl¢ted Funds are funds suble¢t ¢0 spe¢lfl¢ trus¢$ elther declared by donor or through an
ap￿al.
Don&Uon$, Lega¢le$ and Slmllarlncome
Donatlon$, lega¢lès and slmllar Income resources are Included In thè year whleh th•y ar•
receivabl•, which is wh•n th• Charity b$eom•s tntitlod to th• R•stsureè. The value of services
provid8d by volunteers has not been included.
k Incomlng Re$our¢e$
All incoming resources ar8 included in the Statement of Financial Activities when the Charity is
legally entitled to the income and the amount can be quantifled wSth rea$onable accuracy.
Grants reeeivable ar6 ¢r•diled tts tho Statement of Financial Adiviti8s ISOFAI in the year for
which they are received. Deferred income represents amounts for future periods and 1$
released to In¢omlng re$our¢e$ In the perlod for whl¢h It has been re¢elved.
l Expenditure
All expenditure is included on an accruals basis and is recognised when there Is a legal or
constructive obllgation to pay for expendlture. AJI costs have been dlrectly attrlbuted to one of
th& calegories of r¢stsurc•s •xp•ndtd in the SOFA The Charity 1$ not registered for VAT and
accordingly expenditure is Shown gross of irrecoverable VAT. Governance costs Include those
¢o$l$ a$$o¢lated wlth meetlng the Constltutlonal and Statutory requlrements of th¢ Charity and
Inelude Independent Examination fees.
m Investments
Investments are Included at market value at the yèar ¢nd. Any galns or loss on rovaluation Is
taktn to thè Statemènt of Finaneial Activities.

THE SCOUT ASSOCIATION
WEST MERCIASCOUT COUNTY
NOTÈS TO THE ACCOUNTS
YEAR ENDED 31 MARCH 2025
INCOMING RESOURCES
2025
2024
Membershlp Subscriptions
Subseriptions
Le$$'.
220.590
205,875
1174,1501 1162,4131
12.3221
12.7001
Pald to The S¢out As$c•¢latlon
Rebate to Districts
44.118
40,762
b Don8tlon$, Grants and Slmllarln¢ome
Grants..
Donations-
Gènèral
250
250
Donations=
Headquarters building and equipment fund
250
c Aetivitie5 in Furtherance of The Charity* Objects
Tralnlng Fee$
other activity income
1.744
$3,082
1,744
53.082
d Investment Income
Quoted Investments
Short Terni Investment Service
Building Soci•ty interèst
Other depo$ll Interest
73
2,488
2,319
1.270
4.880
1.413
Activities for Generaling Funds
Retalllmall orderle.bay sales
259
480
Of the total income of £51.001 12024.. £95.9871 £51,001 12024= £95,9871 r81ated to unr8Strict8d
funds and £nil12023= £nill related to restricted funds.
RESOURCES EXTENDED
Dlrect
Costs
Dèprec-
latlon
Support
Costs
2025
Total
2024
Totsl
a Cost of Charitable
A¢tlvitles
Training costs
Othèr activity costs
Development
896
5.674
3,000
9,570
896
43.884
3,000
47.780
1,896
66.082
3,000
70.978
11.521
26,689
11.521
26,689
Cost of
Generdting
Other
A¢tlvfjtl•s
Funds
Tralnlng
Total
Total
b Support Costs
Gèneral overheads
Admlnl$tratlve ¢ost$
10.959
15.730
26.689
10,959
15,730
26.689
13.707
13,710
27,417
Support cgsts have been allo¢ated a¢ro$$ the dlfferent a¢tlvltles on the bas1$ of speclfic costs.
Of the total expendlture of £49,28012024.. £72,328) Telated to unre$trl¢ted funds and £nll12024:
£nlll related to re$trl¢ted fund$.

THE SCOUT ASSOCIATION
WEST MERCIA SCOUT COUNTY
NOTES TO THE ACCOUNTS
YEAR ENDED 31 MARCH 2025
UNRESTRICTED FUNDS
Expendi-
tur*
Tran$fersl
revaluation$
BIF
Income
CIF
Deslgn8ted funds
Badge Secretary
World Jambor88 Unit
Scoutlng a¢tlvltles
5UPPOrt fund
Sectlon activlllè$ lund
Development
Explorer Explosion fund
Cub Glbraltar fund
Archery fund
Recov•ry Fund
13,620
1.992
13,620
1,809
11831
10.105
4.067
909
623
8,000
446
19,431
59,193
10,105
4,067
909
623
8.000
401
19,431
58.965
1451
12281
General Fund
122,849
182,042
51,636
51.636
49.280
49.280
228
125.433
184,398
The above funds have been sel a$lde by the County Exe¢utive to b• used for their particular
purpose.
RESTRICTED FUNDS
1 Aprll
2024
Movement
In¢rJming
Outgolng
31 Mareh
2025
Transfer
Headquart¢rs building and
•quipment fund
332.246
332,246
The Headquarters Bulldin9 and Equlpment Fund 1$ stt asldo to show the amount invested in
tanglble flxed assets as this 1$ not availablè tts be u58d for revenue expenditure.
TANGIBLE FIXED ASSETS
Land and
Offic•
bulldln98 equlpment
Computer
equlpment
Motor
V&hl¢l•
Total
COST
At 1 April 2024
Addltlons
Disposals
At 31 March 2025
359.148
70.402
2,500
432,050
3,988
3.988
359.148
70.402
3.988
2,500
436,038
DEPRECIA TION
At 1 April 2024
Char9e for the year
Eliminated on disposals
Al 31 March 2025
90,770
6,572
56,742
4,324
1,250
625
148,762
11,521
97,342
61,066
1.875
160.283
NET BOOKVALUE
At 31 March 2025
261.806
9,336
3,988
625
275,755
At 31 March 2024
288.378
13,660
1.250
283.288

THE SCOUT ASSOCIATION
WEST MERCIASCOUT COUNTY
NOTES TO THE ACCOUNTS
YEAR ENDED 31 MARCH 2025
FIXED ASSETS INVESTMENTS
2025
2024
Quot8d Investm8llts
Market value at 1 Aprll 2024
IncreasellDecreasel In market value
1.198
635
1,354
11561
Market valu¢ at 31 Mar¢h 2025
1,833
1,198
Hl$torl¢al ¢ost at 31 March 2025 £2,150
12024= £2.1501
Unquoted Investments
Scovt Association investment
Tlpton & Cosèl•y Building Soctety
117,174
89.686
117.174
89,686
Totsl Inv•stm•nt$ at market value at 31 March 2025
119,007
90.884
STOCKS
Badges le$Umatedl
Books
1,250
1.450
700
1,250
2.150
DE8TORS
Prepayment$
1.72S
2,864
10
BALANCE AT BANK
Vlryln Training Tezm Current Account
Cater ￿len Prlvate Bank
Barclays WJ Account
CAF Bank Current
CAF Bank Gold
Shawbrook 60 Day
Shawbrook Year
20,946
7,03
1.752
49,102
28,803
1.024
35,000
50,000
180.265
1,000
35,000
50,000
142.803
317,119
11
CREDITORS= amounts falling due wlthln gn¢ year
Accru8d expenses
Depo$lts
Subscriptlons In advancè
2.950
20,946
1,000
1.752
179,265
23.896
182,017

THE SCOUT ASSOCIATION
WEST MERCIA SCOUT COUNTY
NOTES TO THE ACCOUNTS
YEAR ENDED 31 MARCH 2025
12
ANALYSIS OF NET ASSETS BY FUND
Un-
Restricted Re8trl¢ted
Funds
Funds
Totsl
Tanglble flxed as$e¢s
Investmerbls
Current assets
Less.. Current Ilabllitles
275,755
275.755
119,007
145.778
123,8961
119.007
89,287
123,8961
56.491
184.398
332.246
516,644
13
EMPLOYEES REMUNERATION
2025
2024
Total remuneratlon for th& ￿ar
Salary
So¢lal Security etssts
Pension Contrlbutlon$
Number
Number
Tho avèrage numbor of paid staff for the year
14
TRUSTEES. REMUNERATION AND expENSES
Romuneration paid to trustees
Expenses paid to trustees for travelllng expense$
2,367
1.959
Number
Number
Numb•r of trustees reimbursed
15
INDEPENDENT EXAMINERS REMUNERATION
2025
2024
Fees
1.300
1.000

INDEPENDENT EXAMINER'S REPORT
THE SCOUT ASSOCIATION
WEST MERCIASCOUT COUNTY
l rèport on the accounts of Thè Scout Association of West Mercia Scout County for the year ended 31
March 2025, which are set out on pages 2 to 9.
RESPECTIVE RESPONSIBILITIES OF TRUSTEESAND EXAMINER
The Charitrfs trustees are re$pc+n$lble for tho proparatlon of the aeetsunts. The Charity5 trusteos
consider that an audlt 1$ not rèquired for this year under Section 144121 of the Charities Act 2011 Ithe 2011
A¢tl and that an independent exarnination is required.
It Is my responsibility to..
examine the account$ under Se￿10￿ 145 of the 2011 Act
follow the prwedures lald down the General Dlr•dlon$ glv•n by thè Charity Commission
under Se¢tlon 14515llbl of the 2011 Aet and
state whether partl¢ular matters have come to my attention.
BASIS OFINDEPENDENfEX4MINERS REPORT
My examlnotlon was ¢arri•d out in a¢¢ordancè with the General Directions given by the Charfty
Commission. An examination includes a revlew of the a¢¢ountlng records kept by the Charlty and a
comparison ot the a¢¢ounts presented wlth thoso rècords. It also includos consideration of any unusual
Items or disclosures in the accounts and seekin9 explanatlons from you a$ trustees con¢eming any Such
matters. The procedures und¢rtak8n do not provide all the evidence that would be required in an audlt
and consequently no opinion 1$ glven as to whether the a¢¢ounts presènt a 'true and fair view. and the
report is limited to those rnattes set out in the statement below.
IhlDEPENDENTEXAMINERS STA TEMENT
In ¢onnectlon with my examination, no matter has come to my attention:
which give me reasonable cau$e to belleve that, In any materlal respect, thè rèquirèmonts..
to koep accounting r8cords in accordance with Section 130 of the 2011 Act and
to prepare a¢¢ount$ whl¢h accord with thi accounting rgcord5 and to comply with
thè acctsunting requirements of the 2011 Act
have not b••n rnot, or
to which. in my opinlon, attenllon $hould be drawn In order to enabl• a propèr understanding of
account8 to be reached.
Lancaster Clements Llmlted
Certlfled Accountants
Stanley House
27 Wèllingttsn Road
Bilston
Wolverhampton
West Mldlands
WV14 6AH
Mark cupltt FCCA
Director
Laneast•r Cloments Limited
24 September 2025
10