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2025-03-31-accounts

Making all the difference

West Yorkshire Scouts Annual Report 2024-25

West Yorkshire

County President’s message…

It has been another excellent year for West Yorkshire Scouts, and I have once again been extremely proud to serve as County President.

Scouting in West Yorkshire continues to go from strength to strength and plays a pivotal role in communities across our region. I applaud the commitment and dedication of the Scout leaders and volunteers who work so hard week in and week out to support our fantastic young people, and I am always inspired by the young people themselves who bring such energy and enthusiasm to the Scouting movement.

Scouting offers such a wide range of opportunities for everyone involved to gain new skills, make friendships, and have a positive impact on our communities.

Scouting really can change lives and have a huge impact on the future of our young people; it brings people together from a wide variety of backgrounds and offers opportunities to enjoy a huge range of activities. And let’s not forget one of the most important things - Scouting is FUN!

So, to everyone in the scouting family - keep up the brilliant work and here’s to another fantastic year of Scouting in West Yorkshire!

With very best wishes,

Kim Leadbeater MBE MP

The most important point is to THANK all the volunteer and young leaders from across all our communities supporting each section, whether this is Squirrels, Cubs, Scouts, Explorers or Network, at their regular meetings. We also need to acknowledge all those other adult volunteers, again from across all our communities, whether this is operating at section, Group, District and County Levels, ranging from Trustee’s or occasionally support your local section. So THANK you for everything you’ve done.

To all these adults without you willingly volunteering to support the Scouting movement we wouldn’t be able to provide a firstclass opportunity to develop our Young People with the Skills4Life opportunities for our young people, in this great Charity of ours. So please BE PROUD OF WHAT YOU ALL DO and thank you most sincerely on behalf of West Yorkshire Scouts.

We have made significant inroads to the transformational changes initiated by The Scout

CHAIRS REPORT ON BEHALF OF THE TRUSTEES 2024-2025

Association, which will allow amongst other things a greater degree of flexibility in volunteering. If you are thinking of volunteering, I’d advocate just making those first small steps in contacting us, as it is fun and so rewarding.

The Trustee Board members of West Yorkshire County Scouts are presented in an open and transparent manner and elected by the West Yorkshire County Scout Council at the AGM, currently serving for 1, 2 or 3 year terms. They work together as a team of volunteers to make sure that Scouts is run safely and legally and the heart of the role as a Trustee is a focus on strategy, performance and assurance.

Their purpose can be summarized as below:-

I would like to congratulate Toby Hammond on being appointed as the County Lead Volunteer as he and his team will take West Yorkshire Scouts to the next level after the great work already done by previous postholders. To allow Toby the space to bring in and develop his own team I’ll be stepping down as County Chair.

We must also congratulate Ian Wolmersley (and his team) for the fantastic work he has done during his term as County Commissioner/ County Lead Volunteer for the County. Thank you for all your hard work and dedication as West Yorkshire Scouts has over 500 sections operating within its boundaries, what an achievement – well done to everyone involved.

I’m proud to have been part of your team Ian.

Personally, I would like to thank all the County Trustees for all their support and good work they have undertaken, it is most impressive. This good work will undoubtedly continue with those who are continuing on the Trustee Board journey.

I’m still pleased to report that the Young People are ‘front and centre’ in all our discussions at the Trustee Board as we are most definitely Youth Shaped,

Carey Dowson County Chair of Trustees West Yorkshire Scouts

County Lead Volunteer Report

After 5 years it’s now time to move on to new challenges in Scouting. I couldn’t have delivered our Skills for Life plan for West Yorkshire Scouts without yourselves and the counties team of Deputies, District Lead Volunteers, Toby and our Youth Commissioners, County team, Adventurous Activities teams, Trustees and many others.

The first challenge we faced was Covid initially pausing face to face scouting, then rebooting. Our numbers dropped by 2000 young people and 500 volunteers but as we all know in life it’s not about the fall but how we bounce back and bounce back we certainly did. The whole county pulled together and continues to do so to ensure we offer young people across our scouting family fun, friendships and new skills. As a county we set up five boards with a five-year plan to

provide support and opportunity to allow the county to recover and develop for the future.

Growth Board – led by Elaine Clough to prevent sections closing and to build greater resilience at groups with such initiatives as Bring a Buddy badges. More recently the board had a joint focus on under represented communities and steering our paid member Zaheer as he opens sections in those hard-toreach communities. Each year West Yorkshire Scouts continues to grow by saving sections from closing and opening new ones. This last year we made a net gain of 14 new scouting sections across all ages.

Protect Board – Thank you Gaz Pierce for supporting scouting across the county with activity Risk Assessments and roll out of the crucial training in using the risk management model. All that work has ensured Scouting in our county delivers activities and adventure confident that we are doing everything possible to protect young people in our care and protect volunteers. Gaz also many thanks also for taking the county through the Transformation changes.

Programme Board – Phil Pearson many thanks, the programme delivered by you and the programme team is the envy of many other counties. The range

exercise across the country on Safety and other areas. West Yorkshire stepped up to the challenge and coordinated the safety work nationally, to establish if all counties were achieving safety practices to a national standard. The work has now resulted in the formation of a national assurance team to ensure policy continues to transfer to good practice.

of activities and experiences offered by yourself, and the whole county team have been fantastic. Phil has also built a strong partnership with Bradford University which other counties are now looking to replicate, offering new experiences and opportunities for our young people.

Top Awards – Thank you Matt Turner supporting young people to achieve those highest awards in scouting and celebrating their success with some fantastic award celebrations at Bradford University.

Big thanks to Nights Away advisors, District Lead Volunteers, adventurous Activities, International for getting the West Yorkshire County into a defensible position across the various assurance areas – ensuring our volunteers are protected and young people kept safe.

Volunteer Development – led superbly by Howard Fishwick thank you for taking the county through all the recent digital changes.

Many thanks to all our Adventurous Activity teams, climbing, hill walking, caving, canoeing and the teams at Green Withens and Reva. All do an absolute superb job offering amazing adventurous activities to young people and training volunteers.

The toughest role in scouting is that of District Lead Volunteer and it has been an honour to work alongside you all, whilst you lead fantastic scouting in your areas.

All the very best for the future. Kind Regards Ian

In 2018 we had the tragic death of Ben Leonard on the Great Orme. Following the inquest last year there was a need to do a rapid assurance

Since stepping into the role of County Lead Volunteer for West Yorkshire Scouts in May, it has been a real privilege to see first-hand the energy, commitment, and passion that drives Scouting across our county. In just a few short months, we’ve begun laying the foundations for a renewed, collaborative approach to supporting our volunteers and delivering incredible experiences for young people.

or taking part in new challenges, our young people have benefited from the kind of opportunities that only Scouting can provide. These experiences don’t happen by chance – they are made possible by teams of committed adults who give their time, creativity, and care to make them a reality.

One of my first tasks was to appoint a new County Team, and I’m proud to say that we now have a talented group of volunteers in place who bring a wide range of skills and experience. Each person shares a commitment to making a difference, and together we’re focused on listening to and supporting our districts, strengthening local leadership, and championing the very best of what Scouting has to offer.

Looking back, I feel incredibly proud of what we’ve already achieved in such a short space of time. But more than that, I feel excited about what lies ahead. We have a strong platform to build from, and I look forward to working alongside our volunteers to help even more young people gain skills for life and have fun along the way.

Since May, I’ve spent time visiting events and speaking with leaders across West Yorkshire. It’s been inspiring to along the way. hear about the brilliant work taking place at a local level and to witness Thank you to the dedication that so many of our everyone who has volunteers bring to their roles. We’ve contributed to West already begun to build stronger links Yorkshire Scouts between the County and this year. Your Districts, and we’ll efforts have made continue to work a real difference, on improving and I’m grateful to communication, be on this journey building trust, with you. and finding Toby ways to collaborate more effectively.

We’ve also had some amazing trips and experiences over the past year. Whether it’s camping under the stars, travelling abroad,

----- Start of picture text -----
Membership comparison 2025
Young People
District 2020 2024 2025
Keighley 631 691 652 7640
Aire Valley 676 611 600 Total Adults
Brighouse 405 360 331 2598
Bradford South 670 697 687
Combined total
Heavy Woollen 653 631 636
10238
Huddersfield North 657 580 531
Pennine Calder 628 586 621
2024
Spen Valley 470 410 357
Wharfedale 955 963 1019 Young People
Bradford North 459 427 411 7661
Halifax 397 409 457
Total Adults
Holme Valley 389 336 339
2396
Huddersfield SE 483 439 424
Combined total
Huddersfield SW 689 521 575
10057
----- End of picture text -----

Combined Youth Section Membership

----- Start of picture text -----
2024 2025
Squirrels 1% Explorers 13% Squirrels 6%
Explorers
11% Beavers Beavers
24%
26%
Scouts
28%
Scouts
30%
Cubs
32%
Cubs
29%
----- End of picture text -----

How we operate

The Purpose of Scouting

The purpose of Scouting is to promote 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.

The Scout Method

Our development of young people takes place when the young people, in partnership with adults, work together based on the values of Scouting and enjoy what they are doing and have fun; take part in activities indoors and outdoors; learn by doing; share in spiritual reflection; take responsibility and make choices; undertake new and challenging activities; make and live by their Promise.

West Yorkshire Scouts Trustees have a duty to report on the charity’s public benefit in the annual report. We have assessed our aims, objectives and activities and believe we have met the Charity Commission’s public benefit criteria for both the advancement of education and the advancement of citizenship or community development.

Royal Charter

The Scout Association exists by authority of a Royal Charter granted by King George V in 1912 and

supplemented by further charters granted by King George VI and Queen Elizabeth II. These charters give authority to the byelaws of the Association, which are approved by Her Majesty’s Privy Council. The byelaws, in turn, authorise the making of rules for the regulation of the Association’s affairs. The rules are laid out in the Policy, Organisation and Rules (POR) of The Scout Association.

West Yorkshire Scouts is an autonomous charity affiliated to The Scout Association, which together with other County, District and Group Charities form the Scout Movement in the United Kingdom. This report and financial statements covers the activities directly controlled by West Yorkshire Scouts - Charity Number 524829

The Board of Trustees

The county is managed by the County Trustee Board, the members of which are trustees of the County Scout Council which is an educational charity.

The County Trustee Board is a team of volunteers who work together, as charity Trustees, to make sure the Scouts is run safely and legally. At the heart of their role is a focus on strategy, performance and assurance.

The trustee board comprises of up to 12 members:

The board meets at least four times each year. An induction process is provided for all new trustees. Further learning and development opportunities are available.

The board has three committees which report to it and delegates certain functions to them (Finance, Green Withens and Risk). The board appoints Trustees to serve on these committees annually.

Policies and rules

At the Scout Association, we have a comprehensive set of policies and rules applicable to the movement. These policies and rules are regularly reviewed by senior volunteers, senior management and staff employed across the UK.

We’re committed to giving young people and adult volunteers the best possible experience in Scouts. To help us achieve this, we follow several key policies, so we can make sure Scouts keeps growing in a way that’s safe, accessible, and free from discrimination.

Our key policies include:

Risk and Internal Control

The county has in place systems of internal control that are designed to provide reasonable assurance against material mismanagement or loss. These include 2 signatures for all payments and comprehensive insurance policies to ensure that insurable risks are covered.

The Board reviews its major risks throughout the year. The safety and safeguarding of young people involved in Scouts are our highest priorities.

STRATEGIC OBJECTIVES - GROWTH AND INCLUSION

In terms of County Growth the year 2024 to 2025 has been one of great success and one which we should be very proud of the results we have achieved.

Within the county the main highlights have been,

As a team focus has continued to be working with the districts who have struggled with lower numbers of volunteers or young people to encourage them to establish Growth teams within their districts to be able to help and support themselves with Growth Initiatives and Volunteer events.

We all know there is no ‘magic box’ of new leaders, but it has been rewarding to see the positive results where Districts teams have focused on leader recruitment to see the results achieved. Proof that it really can ‘make a difference’.

Additionally support has been provided through a number of means,

sessions have been delivered over the 12 month period.

Growth ideas presented at ‘all leaders district meetings’ when invited to attend.

From the beginning of 2024 we have had a dedicated Local Growth Officer for West Yorkshire, Zaheer Khalil, Zaheer’s role has been focused on introducing Scouting in new communities which so far are not experiencing Scouting. Much of the focus for this new growth is in the Bradford districts to ensure our Scouting provision is reflective of the Communities we serve. In order to achieve this we need to ensure there is inclusivity based on faith, areas of deprivation (IMD 1-3), and in the areas of Special Educational needs, after a year of establishing new relationships and completing the very important groundwork it is expected that the next 6 months with see huge growth in these areas.

Resources and advise continues to be available for those requiring support on Growth by contacting, Growth@wyscouts.org.uk

STRATEGIC OBJECTIVES - YOUTH SHAPED

We believe every young person should have the chance to shape their own Scouts journey and gain the skills they need to become confident, capable leaders. Central to this vision is ensuring young people are given meaningful opportunities to use their voices and influence their experience.

When young people take the lead and help shape Scouts, it not only strengthens our movement—it also makes them more likely to complete their Top Awards and take on leadership roles.

We’re proud to report substantial progress toward our youth Shaped goals:

We’ve also continued to grow the number of young people in leadership roles:

There are now 12 local Youth Leads (formerly Youth

Commissioners) across West Yorkshire. These young leaders are playing a crucial role in shaping local Scouting.

When it comes to Top Awards:

We remain committed to embedding youth leadership across everything we do and our Local Youth Leads will continue to champion and embed the YouShape Award in programmes across the County.

Together, we are building a movement where young people aren’t just participants, but leaders, decision-makers, and change makers. We’re proud of the progress we’ve made—and even more excited for what comes next.

STRATEGIC OBJECTIVES - PROGRAMME

The county programme team has managed to devise and run a wide range of activities over the year and my thanks go to the team members for their dedication in making each and every one of the events the best experience for our young people. During the year we said farewell to our ACC Beaver Scouts, Sam Wakefield who has moved on to work in the WYS Global team. 248 Beaver and Squirrel Scouts waved him off during an exciting visit to Sundown Adventureland in September. Special thanks to Sam for the leadership shown to the section over the last few years.

We then have an events team which works alongside helping to make events happen. Wendy Gill, Jo Davies-Robertson, Lesley Austin, Jayne Womersley, Adrian Pinder We are always on the lookout for new people to join the events team so please get in touch if you are interested.

The 14 – 25 core team includes

County 14 – 25 Programme Lead – Katie Travas

Manager of Activity Permit Scheme - Xavi Fishwick

Young Leaders Lead - Tom Lynch International Lead - Vicki Pearson

We were delighted to welcome Jaime Armitage as our new Lead Volunteer for Beaver Scouts and we welcome her to the team. Under our new county structure, the team will now operate with the 4 to 14 programme overseen by Phil Pearson whilst Katie Travas takes over, looking after the 14 – 25 programme.

During the year we have tried a number of new events aimed at supporting section award work. An Outdoor Challenge day for Cub Scouts in September attracted 53 young people and a staged badge day for Squirrels and Beavers in March saw 93 awards presented. A sleepover event for Cub Scouts held at ‘The Deep’ in Hull was very popular and oversubscribed. In the event 120 Cubs slept amongst the sharks and enjoyed a range of activities there.

Our 4-14 Core team then consists of: County 4 – 14 Programme Lead – Phil Pearson

County Squirrels lead – Dan Breeze

March also saw the return of the County Gang Show, this year supporting the RNLI as part of their 200th anniversary. A cast of 90 young people entertained over 1000 people over three performances.

County Beavers lead – Jaime Armitage

County Cubs Lead – Tina Knight

County Scouts Lead – Graham Starr

County Activity Lead – Trevor Watson

PROGRAMME - INTERNATIONAL

This year has marked a significant milestone since the pandemic in international engagement across the county, with ten overseas trips successfully completed during the last year. These experiences have provided transformative opportunities for adventure, cultural exchange and personal development.

In total, over 205 individuals took part in international travel, including both young people and adult volunteers. Participants ventured to a diverse array of destinations, including Germany, Poland, Sweden, Bulgaria, Croatia, Switzerland, and Canada. Notably, 7 of the county’s 14 districts were represented, reflecting a strong and growing enthusiasm for international opportunities across the County.

A particular highlight was the County’s Ski Trip to Canada, which offered young people the chance to experience world-class alpine conditions while developing confidence, independence and team spirit. The trip left a lasting impression on all involved and set a high standard for future international adventures.

10-day journeys tested physical endurance, cultural understanding and leadership providing lifechanging experiences and personal achievement.

Looking ahead, the County is excited to be actively planning a major expedition to Peru in 2026, which will offer young people the opportunity to engage in community development, adventurous activities and cultural immersion in South America. Additionally, preparations are already underway for the 26th World Scout Jamboree, to be held in Poland in 2027. This global gathering will unite Scouts from around the world in a celebration of friendship, diversity and shared values.

The broad reach and ambitious scope of this year’s international programme underline the County’s commitment to offering highquality, inclusive experiences that empower young people to explore the world and their place in it. With momentum building and plans in place for even greater opportunities, the future of international Scouting in our County is bright.

Also of note were two Explorer Belt expeditions, which saw participants take on one of the most prestigious and demanding challenges in our programme. These self-led

Top Awards Ceremony at Bradford University

Scout / Explorer / Network 11/10/24 37

100 371

of young people told us they make choices of what they do in Scouting

Youth Shaped Young Awards Leaders

local Youth Leads

Young people attended the National workshops in Manchester

1456

young people received their top awards

2024 Roll of Honour

Awards issued between 1st April 2024 and 30th May 2025

Service Awards

Silver Wolf

Brenda Lund, Ian Lund, David Tyas, Craig Ellis, Tim Powell, Keith Rawnsley

Bar to the Silver Acorn Phil Lowde, Barry Markey, Ian Womersley

Silver Acorn

Ian Newsholme, Roger Snow, Carey Dowson, Alan Pratt, Trevor Oates

Bar to the Award For Merit

Nick Tindall, Richard Izzard, Joan Priestley, Katie Travas, Nicola Carter, Matthew Carter

Award For Merit

Bradford North Emily Hall

Bradford South Angela Theabould, Karen Cairney, David Calcraft

Brighouse Chris Jay, Andy Robinson

Heavy Woollen Abdul-Latif Dhorat

Huddersfield SE Megan Smith

Huddersfield SW Alex Seddon, Philip Houlton

Pennine Calder Tony Gledhill, Tracy Sedgewick

Spen Valley Vicky Caine

Wharfedale Robin Guy, Mark Hargrave, Tim Haskins, Roy Ruddle, Howard Thompson, Beryl Thompson, Corey Woodhouse, Craig Grandison, Adrian Stacey

Chief Scout’s Commendation for Good Service

Bradford South Stephen Rawlinson, Dave Davey, Pete Denton, Janine Elie-Smith, Becky Hamilton, Andy Simpson, Erin Varney, Kath Davey, John Humpherson, Andy Hamilton-Roe, Mike Seymour, Michelle Haw, Tanya Le Grâs, Jaime Armitage, Karen Brogden, Joely Birak, Mark Bridge, Dan Holdsworth, Monty Montgomery, Sharon Taylor, Darren Parkin

Brighouse Toni Eve, Rachel Goswell, Debbie Pullen,

Sally Turgoose, Helen Jeffrey, Ryan Airth, Lee Naylor, Indra Parkinson, Sam Robinson

Heavy Woollen Fatima Harif, James Williams

Holme Valley Samuel Rimmer

Huddersfield N Rosaline Sykes

Huddersfield SE Jen Briggs, Gary Marsland

Huddersfield SW Joanne Gibson, Paula Jones, Kay Wright, Samuel Brown, Andrew Murphy, Bob Eastwood,

Paul Daniel, Glyn Jones, Kate Ratcliffe, Georgia Shaw, Gary Smith, Matthew Askham

Pennine Calder Claire England, Angela Walton, Alyson Corns

Spen Valley Josh Newlands, Beth Midgley

Wharfedale Conrad Easton, Robert McCandless, Helen Turner

West Yorkshire Mike Jones, Sally Casson

Skills4life

West Yorkshire

West Yorkshire County Scout Council 01484 715858 Bradley Wood Scout Campsite, www.wyscouts.online Shepherds Thorn Lane, Brighouse, Charity number : 524829 West Yorkshire, HD6 3TU © West Yorkshire Scouts 2025.

CHARITY REGISTRATION NUMBER: 524829

West Yorkshire County Scout Council

Unaudited Financial Statements

For the year ended 31 March 2025

West Yorkshire County Scout Council

Financial Statements

Year ended 31 March 2025

Page
Trustees' annual report 1
Independent examiner's report to the trustees 4
Statement of financial activities 5
Statement of financial position 6
Notes to the financial statements 7
The following pages do not form part of the financial statements
Detailed statement of financial activities 15
Notes to the detailed statement of financial activities 16

West Yorkshire County Scout Council

Trustees' Annual Report

Year ended 31 March 2025

The trustees present their report and the unaudited financial statements of the charity for the year ended 31 March 2025.

Chair's report

West Yorkshire County Scout Council is constituted under the policy, Organisation and Rules of the Scout Association and is a registered charity established, and with Trustees appointed, in accordance with these rules.

Administrative details relating to the charity, including Trustees details, can be found at the beginning of this report.

West Yorkshire County Scout Council continued throughout the year to provide leadership, advice and support for Scout Districts and, through them, for Scout Groups and their local communities within its boundaries.

The trustees have, under section 17(5) of the Charities Act 2011, paid due regard to the guidance issued by the Charity Commission regarding public benefit in deciding what activities to undertake. The charity and its subsidiary undertakings meets the Charity Commission's public benefit criteria under both the advancement of education and the advancement of citizenship and community headings.

West Yorkshire Scout County manages and administers Bradley Wood campsite and Green Withens Watersport Centre for the benefit of members and the community.

Reference and administrative details

Registered charity name West Yorkshire County Scout Council Charity registration number 524829 Principal office County Office Bradley Wood Scout Camp Site Shepherds Thorn Lane Brighouse HD6 3TU West Yorkshire The trustees M Stageman T Hammond

1

West Yorkshire County Scout Council

Trustees' Annual Report (continued)

Year ended 31 March 2025

Hon. President: K Leadbeater MP

Hon. Vice Presidents:

B Fishwick K McKenzie P Drake F Milner J Fothergill P Haigh M Stageman J Greenwood L Malloy

Trustees Ex officio:

I Womersley (County Lead Volunteer) C Dowson (County Chair), (Acting County Treasurer from 19th September 2024) S Caselton (County Treasurer until 19th September 2024) T Hammond (County Youth Lead)

Elected by the AGM:

B Halligan H Fishwick O Rhodes E Clough (from 19th September 2024)

Nominated by the County Commissioner:

E Clough (until 19th September 2024) G Pierce (until 6th June 2024) J Reynolds (until 19th September 2024)

Co-opted:

J Young G Caine (until 19th September 2024) S Galvin (until 5th April 2024) J Reynolds (from 19th September 2024)

Other attendees Right to attend (not trustees):

I Hammond (Regional Commissioner)

Invited to attend:

V Pearson (Adult Representative to Council of the Scout Association) B Halligan (Youth Representative to Council of the Scout Association)

Independent examiner

Alistair Russell FCA New Court Abbey Road North Shepley Huddersfield HD8 8BJ

Structure, governance and management

The affairs are managed by the County Executive Committee (the Trustees) through a number of sub committees. One Trustee of the Executive should serve on each subcommittee. This year Finance, Risk, Appointments, Green Withens have operated.

Objectives and activities

See separate booklet for full objectives and activities.

Achievements and performance

See separate booklet for achievements and performance.

2

West Yorkshire County Scout Council

Trustees' Annual Report (continued)

Year ended 31 March 2025

Financial review

A full review of the year is published as a separate booklet. The support of Scouting in the County created a deficit of £64,237 in the charity (2024: £8,515). It should be noted that the costs this year include expenditure on specific projects where the income was received and designated for this purpose in the previous financial period (see note 19).

The trustees' annual report was approved on 13 August 2025 and signed on behalf of the board of trustees by:

Mark Stageman (Aug 13, 2025,10:38am) M Stageman Trustee

T.R.Hammond

Toby Hammond (Aug 12,2025, 4:12pm) T Hammond Trustee

3

West Yorkshire County Scout Council

Independent Examiner's Report to the Trustees of West Yorkshire County Scout Council

Year ended 31 March 2025

I report to the trustees on my examination of the financial statements of West Yorkshire County Scout Council ('the charity') for the year ended 31 March 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 (‘the Act’).

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

Independent examiner's statement

Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales (ICAEW), which is one of the listed bodies.

I have completed my examination. I confirm that no material 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 Act; or

  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 accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts 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 accounts to be reached.

Alistair Russell (Aug 13, 2025,10:40am)

Alistair Russell FCA Independent Examiner

Gibson Booth New Court Abbey Road North Shepley Huddersfield HD8 8BJ

13 Aug 2025

4

West Yorkshire County Scout Council

Statement of Financial Activities

Year ended 31 March 2025

2025 2024
Unrestricted Restricted Total Total
funds funds funds funds
Note £ £ £ £
Income and endowments
Donations and legacies 4 5,485 5,850 11,335 6,577
Charitable activities 5 186,577 186,577 418,061
Other trading activities 6 69,861 69,861 59,479
Investment income 7 1,257 1,257 150
-------------------------- ------------------- -------------------------- --------------------------
Total income 263,180 5,850 269,030 484,267
========================== =================== ========================== ==========================
Expenditure
Expenditure on charitable activities 8,9 (313,867) (19,400) (333,267) (492,782)
-------------------------- ---------------------- -------------------------- --------------------------
Total expenditure (313,867) (19,400) (333,267) (492,782)
========================== ====================== ========================== ==========================
-------------------------- ---------------------- -------------------------- --------------------------
Net expenditure and net movement in funds (50,687) (13,550) (64,237) (8,515)
========================== ====================== ========================== ==========================
Reconciliation of funds
Total funds brought forward 325,733 144,869 470,602 479,117
-------------------------- -------------------------- -------------------------- --------------------------
Total funds carried forward 275,046 131,319 406,365 470,602
========================== ========================== ========================== ==========================

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

The notes on pages 7 to 13 form part of these financial statements.

5

West Yorkshire County Scout Council

Statement of Financial Position

31 March 2025

2025 2024
Note £ £
Fixed assets
Tangible fixed assets 14 146,069 167,583
Current assets
Debtors 16 27,343 144,923
Cash at bank and in hand 422,255 333,618
-------------------------- --------------------------
449,598 478,541
Creditors: amounts falling due within one year 17 (189,302) (175,522)
-------------------------- --------------------------
Net current assets 260,296 303,019
-------------------------- --------------------------
Total assets less current liabilities 406,365 470,602
-------------------------- --------------------------
Net assets 406,365 470,602
========================== ==========================
Funds of the charity
Restricted funds 131,319 144,869
Unrestricted funds 275,046 325,733
-------------------------- --------------------------
Total charity funds 19 406,365
==========================
470,602
==========================

These financial statements were approved by the board of trustees and authorised for issue on 13 August 2025, and are signed on behalf of the board by:

T.R.Hammond

Toby Hammond (Aug 12, 2025,4:12pm)

Mark Stageman (Aug 13, 2025,10:38am) 4:12pm) M Stageman T Hammond Trustee Trustee

The notes on pages 7 to 13 form part of these financial statements.

6

West Yorkshire County Scout Council

Notes to the Financial Statements

Year ended 31 March 2025

1. General information

The charity is a public benefit entity and a registered charity in England and Wales and is unincorporated. The address of the principal office is County Office, Bradley Wood Scout Camp Site, Shepherds Thorn Lane, Brighouse, HD6 3TU, West Yorkshire.

2. Statement of compliance

These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)) and the Charities Act 2011.

3. Accounting policies

Basis of preparation

The financial statements are prepared on a going concern basis under the historical cost convention. The financial statements are presented in sterling which is the functional currency of the charity and rounded to the nearest £.

Going concern

There are no material uncertainties about the charity's ability to continue.

Consolidation

The charity is not required to prepare consolidated accounts in accordance with the Charities Act 2011.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Significant judgements

The judgements (apart from those involving estimations) that management has made in the process of applying the entity's accounting policies and that have the most significant effect on the amounts recognised in the financial statements are as follows:

There are no significant judgements

Key sources of estimation uncertainty

Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome. The key assumptions and other sources of estimation uncertainty that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are as follows:

Allocation of overheads and support costs by activity

The charity allocates its expenditure and overheads to either direct costs or support costs. Costs incurred which are in line with the charity's objectives are allocated to direct costs. Costs incurred for the administration of the charity are allocated to support costs.

Useful economic lives of tangible assets

The annual depreciation charge for tangible assets is sensitive to changes in the estimated useful economic lives and residual values of the assets. The useful economic lives and residual values are re-assessed annually. They are amended when necessary to reflect current estimates. See note 14 for the carrying amount of the tangible assets, and the tangible fixed assets policy below for the depreciation rates used for each class of assets.

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.

Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.

Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal and fall into one of two sub-classes: restricted income funds or endowment funds.

7

West Yorkshire County Scout Council

Notes to the Financial Statements (continued)

Year ended 31 March 2025

3. Accounting policies (continued)

Incoming resources

These are included (net of VAT where applicable) in the statement of financial activities when:

Membership subscriptions collected on behalf of other parts of the Scout Movement are reported in the statement of financial activities net of any amount paid out. This is because these subscriptions are just held as agent before being paid out to headquarters.

The charity acts as an agent to pass on the membership fees to the Scout Association. At no point do the receipts due to the Scout Association belong to the charity.

Grants and donations are included when the charity is more likely than not to receive entitlement to the resources.

Income from tax reclaims are included at the same time as the claim is made. Claims are made in a timely fashion from when the gift is received.

The value of any volunteer help received is not included in the accounts but is described in the trustees’ annual report.

Investment income is included in the accounts when receivable.

Resources expended

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:

All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.

Tangible assets

Fixed assets are stated at cost less accumulated depreciation. The cost of additions below £2,000 and of items with a useful economic life of less than a year are not capitalised. Training, camping equipment and computers are now written off on acquisition.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Long leasehold property (Storage - 10% straight line
Building)
Short leasehold property (Jubilee - 30% straight line
Centre)
Fixtures and fittings - 25% straight line

Investments

Unlisted equity investments are initially recorded at cost and subsequently measured at fair value. If fair value cannot be reliably measured, assets are measured at cost less impairment.

Listed investments are measured at fair value with changes in fair value being recognised in income or expenditure.

8

West Yorkshire County Scout Council

Notes to the Financial Statements (continued)

Year ended 31 March 2025

3. Accounting policies (continued)

Financial instruments

A financial asset or a financial liability is recognised only when the charity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs.

4. Donations and legacies

Unrestricted Restricted Total Funds
Funds Funds 2025
£ £ £
Donations
Donations and grants 5,485 5,850 11,335
=================== =================== ======================
Unrestricted Restricted Total Funds
Funds Funds 2024
£ £ £
Donations
Donations and grants 3,402 3,175 6,577
=================== =================== ===================
5. Charitable activities
Unrestricted Total Funds Unrestricted Total Funds
Funds 2025 Funds 2024
£ £ £ £
Activities and events 36,125 36,125 60,844 60,844
Gang show 19,089 19,089 81 81
Jamboree 320,055 320,055
International trips 108,701 108,701
Training courses 10,728 10,728 9,769 9,769
Canoe activity income 3,047 3,047 9,663 9,663
Watersports centre 8,887 8,887 17,649 17,649
-------------------------- -------------------------- -------------------------- --------------------------
186,577 186,577 418,061 418,061
========================== ========================== ========================== ==========================
6. Other trading activities
Unrestricted Total Funds Unrestricted Total Funds
Funds 2025 Funds 2024
£ £ £ £
Membership subscriptions 358,874 358,874 321,860 321,860
Payable to the Scout Association (289,013) (289,013) (262,381) (262,381)
-------------------------- -------------------------- -------------------------- --------------------------
69,861 69,861 59,479 59,479
========================== ========================== ========================== ==========================
7. Investment income
Unrestricted Total Funds Unrestricted Total Funds
Funds 2025 Funds 2024
£ £ £ £
Bank interest receivable 1,257 1,257 150 150
=================== =================== =========== ===========

9

West Yorkshire County Scout Council

Notes to the Financial Statements (continued)

Year ended 31 March 2025

8. Expenditure on charitable activities by fund type

Unrestricted Restricted Total Funds
Funds Funds 2025
£ £ £
Charitable activities 309,404 19,400 328,804
Support costs 4,463 4,463
-------------------------- ---------------------- --------------------------
313,867 19,400 333,267
========================== ====================== ==========================
Unrestricted Restricted Total Funds
Funds Funds 2024
£ £ £
Charitable activities 408,873 31,475 440,348
Support costs 52,434 52,434
-------------------------- ---------------------- --------------------------
461,307 31,475 492,782
========================== ====================== ==========================
Expenditure on charitable activities by activity type
Activities
undertaken Support Total funds Total funds
directly costs 2025 2024
£ £ £ £
Charitable activities 328,804 328,804 440,348
Governance costs 4,463 4,463 52,434
-------------------------- ------------------- -------------------------- --------------------------
328,804 4,463 333,267 492,782
========================== =================== ========================== ==========================
Net expenditure
Net expenditure is stated after charging/(crediting):
2025 2024
£ £
Depreciation of tangible fixed assets 21,514 21,286
Impairment of loan
======================
48,217
======================

9. Expenditure on charitable activities by activity type

10. Net expenditure

11. Independent examination fees

The fees for independent examination fees of the financial statements were £4,305 (2024: £4,200).

12. Staff costs

The average head count of employees during the year was nil (2024: nil).

No employee received employee benefits of more than £60,000 during the year (2024: Nil).

13. Trustee remuneration and expenses

No remuneration or other benefits from employment with the charity or a related entity were received by the trustees during the year.

10

West Yorkshire County Scout Council

Notes to the Financial Statements (continued)

Year ended 31 March 2025

14. Tangible fixed assets
Storage Jubilee Fixtures and
unit centre fittings Total
£ £ £ £
Cost
At 1 April 2024 and 31 March 2025 96,915 321,612 85,827 504,354
====================== ========================== ====================== ==========================
Depreciation
At 1 April 2024 19,384 235,095 82,292 336,771
Charge for the year 9,692 10,720 1,102 21,514
---------------------- -------------------------- ---------------------- --------------------------
At 31 March 2025 29,076 245,815 83,394 358,285
====================== ========================== ====================== ==========================
Carrying amount
At 31 March 2025 67,839 75,797 2,433 146,069
====================== ========================== ====================== ==========================
At 31 March 2024 77,531 86,517 3,535 167,583
====================== ========================== ====================== ==========================
15. Investments
Loan
£
Cost or valuation
At 1 April 2024 and 31 March 2025 98,217
======================
Impairment
At 1 April 2024 and 31 March 2025 (98,217)
======================
Carrying amount
At 31 March 2025
======================
At 31 March 2024
======================
All investments shown above are held at valuation.
16. Debtors
2025 2024
£ £
Prepayments and accrued income 27,343 144,923
====================== ==========================
17. Creditors: amounts falling due within one year
2025 2024
£ £
Trade creditors 18,770 11,356
Accruals and deferred income 170,532 164,166
-------------------------- --------------------------
189,302 175,522
========================== ==========================
18. Deferred income
2025 2024
£ £
At 1 April 2024 159,965 420,183
Amount released to income (159,965) (368,793)
Amount deferred in year 166,267 108,575
-------------------------- --------------------------
At 31 March 2025 166,267 159,965
========================== ==========================

Deferred income includes; trips and membership fees paid in advance.

11

West Yorkshire County Scout Council

Notes to the Financial Statements (continued)

Year ended 31 March 2025

19. Analysis of charitable funds

Unrestricted funds

Unrestricted funds
At 1 April At 31 March
2024 Income Expenditure 2025
£ £ £ £
General funds 316,719 261,180 (311,239) 266,660
Sovereign for Bradley Wood storage building 5,000 5,000
Hardship fund 1,000 1,000
Bushell legacy for Bushell Shelters 3,014 (1,128) 1,886
Lloyds Foundation 2,000 (1,500) 500
-------------------------- -------------------------- -------------------------- --------------------------
325,733 263,180 (313,867) 275,046
========================== ========================== ========================== ==========================
At 1 April At 31 March
2023 Income Expenditure 2024
£ £ £ £
General funds 289,087 481,092 (453,460) 316,719
Sovereign for Bradley Wood storage building 5,000 5,000
Hardship fund 1,000 1,000
Bushell legacy for Bushell Shelters 10,861 (7,847) 3,014
Lloyds Foundation
-------------------------- -------------------------- -------------------------- --------------------------
305,948 481,092 (461,307) 325,733
========================== ========================== ========================== ==========================
Restricted funds
At 1 April At 31 March
2024 Income Expenditure 2025
£ £ £ £
Development fund (in fixed assets) 86,517 (10,720) 75,797
Fell bursary 124 124
Grand Lodge fund for Bradley Wood storage
building 55,116 (7,450) 47,666
Royal St George for The Hub 1,000 1,000
Our Space Capital Grant 50 50
RSA Volunteering 2,062 2,100 (1,230) 2,932
Mary Walker 2,000 2,000
Denholme Sailing Club 1,750 1,750
-------------------------- ------------------- ---------------------- --------------------------
144,869 5,850 (19,400) 131,319
========================== =================== ====================== ==========================
At 1 April At 31 March
2023 Income Expenditure 2024
£ £ £ £
Development fund (in fixed assets) 97,237 (10,720) 86,517
Fell bursary 124 124
Grand Lodge fund for Bradley Wood storage
building 64,808 (9,692) 55,116
Royal St George for The Hub 1,000 1,000
Our Space Capital Grant 10,000 (9,950) 50
RSA Volunteering 3,175 (1,113) 2,062
Mary Walker
Denholme Sailing Club
-------------------------- ------------------- ---------------------- --------------------------
173,169 3,175 (31,475) 144,869
========================== =================== ====================== ==========================

12

West Yorkshire County Scout Council

Notes to the Financial Statements (continued)

Year ended 31 March 2025

19. Analysis of charitable funds (continued)

The Development Fund: grants and donations towards the cost of the Jubilee Centre at Bradley Wood. This is the net book value of the building.

The Fell bursary: donated to aid young persons' overseas expeditions.

The Grand Lodge of Mark Master Masons Fund of Benevolence: contribution to the construction of a storage building at Bradley Wood. The fund will reduce as the asset is depreciated.

Royal Society of St George Charitable Trust: funding for The Hub.

Our Space: capital grant from Kirklees Council to fund high ropes equipment and the creation of a survival camp.

RSA volunteering: funds received from Neighbourly Ltd for the volunteer time provided by employees of RSA Insurance. The funds facilitate the purchase of equipment and supplies to allow volunteer work to be undertaken at Bradley Wood.

20. Analysis of net assets between funds

Unrestricted Restricted Total Funds
Funds Funds 2025
£ £ £
Tangible fixed assets 21,482 124,587 146,069
Current assets 442,866 6,732 449,598
Creditors less than 1 year (189,302) (189,302)
-------------------------- -------------------------- --------------------------
Net assets 275,046 131,319 406,365
========================== ========================== ==========================
Unrestricted Restricted Total Funds
Funds Funds 2024
£ £ £
Tangible fixed assets 24,827 142,757 167,584
Investments
Current assets 476,429 2,112 478,541
Creditors less than 1 year (175,523) (175,523)
-------------------------- -------------------------- --------------------------
Net assets 325,733 144,869 470,602
========================== ========================== ==========================

21. Operating lease commitments

Bradley Wood

Lease of 40 years from 1 January 1992 at a rent of £1 per annum (if demanded). Lease updates are in progress which will extend the lease term by a further 25 years. To date no rent has been demanded.

22. Related parties

Other than expenses directly reimbursed to members of the Executive as disclosed above, transactions may have taken place with other bodies within the Scout Movement of which members of the Executive are also trustees. No specific disclosure of these is made since no individual member is in a position of having control of any of the bodies or in receipt of any personal benefit.

The charity is the sole guarantor for WYS Trading Limited, a company limited by guarantee making the company a wholly owned subsidiary. The registered office is Bradley Wood Scout Camp, Shepherds Thorn Lane, Brighouse, West Yorkshire, HD6 3TU. WYS Trading Limited manages Bradley Wood on behalf of the County.

Accommodation/room hire charges of £27,522 (2024: £8,305) were paid to WYS Trading Limited. At the year end £3,427 (2024: £459) was owed to WYS Trading Limited.

13

Issuer

Issuer Gibson Booth Document generated Tue, 12th Aug 2025 15:05:05 BST Document fingerprint 6c178d48619a4e13cd8d404ae479f6d4

Parties involved with this document

Document processed

Party + Fingerprint

Tue, 12th Aug 2025 16:12:55 BST Wed, 13th Aug 2025 10:38:43 BST Wed, 13th Aug 2025 10:40:06 BST

Audit history log

Date

Tue, 12th Aug 2025 15:05:05 BST Tue, 12th Aug 2025 15:05:06 BST Tue, 12th Aug 2025 15:05:06 BST Tue, 12th Aug 2025 15:10:57 BST Tue, 12th Aug 2025 15:10:58 BST Tue, 12th Aug 2025 16:11:52 BST Tue, 12th Aug 2025 16:11:57 BST Tue, 12th Aug 2025 16:12:55 BST Tue, 12th Aug 2025 16:12:55 BST

Tue, 12th Aug 2025 16:12:55 BST Tue, 12th Aug 2025 16:13:05 BST Tue, 12th Aug 2025 16:52:48 BST Wed, 13th Aug 2025 0:08:00 BST Wed, 13th Aug 2025 8:28:56 BST Wed, 13th Aug 2025 10:24:29 BST Wed, 13th Aug 2025 10:24:30 BST Wed, 13th Aug 2025 10:24:53 BST

Toby Hammond - Signer (a1941b820a5030ff31deb705f08d26f6) Mark Stageman - Signer (d49e7ebb5311b403a2e919ae458f1a66) Alistair Russell - Signer (5121eed9c484c88b5fac9ca193516b12) Action Envelope generated by Sara Burgess (164.39.151.253) Document generated with fingerprint 6c178d48619a4e13cd8d404ae479f6d4 (164.39.151.253) Document generated with fingerprint abb61084677f98207942e949aaa29e6a (164.39.151.253) Sent the envelope to Toby Hammond (Toby.hammond@wyscouts.org.uk) for signing (164.39.151.253) Document emailed to Toby.hammond@wyscouts.org.uk Toby Hammond opened the document email. (66.249.93.103) Toby Hammond viewed the envelope (2.126.19.14) Toby Hammond signed the envelope (2.126.19.14) Sent the envelope to Mark Stageman (mark.stageman@wyscouts.org.uk) for signing (2.126.19.14) Document emailed to mark.stageman@wyscouts.org.uk Mark Stageman opened the document email. (66.249.93.103) Mark Stageman opened the document email. (66.249.93.99) Toby Hammond opened the document email. (146.75.174.13) Mark Stageman opened the document email. (66.249.93.102) Mark Stageman opened the document email. (84.70.6.156) Mark Stageman opened the document email. (84.70.6.156) Mark Stageman viewed the envelope (84.70.6.156)

Wed, 13th Aug 2025 10:38:43 BST Wed, 13th Aug 2025 10:38:43 BST

Wed, 13th Aug 2025 10:38:44 BST Wed, 13th Aug 2025 10:39:02 BST Wed, 13th Aug 2025 10:39:18 BST Wed, 13th Aug 2025 10:40:06 BST Wed, 13th Aug 2025 10:40:06 BST

Mark Stageman signed the envelope (84.70.6.156) Sent the envelope to Alistair Russell (alistair@gibson-booth.co.uk) for

signing (84.70.6.156) Document emailed to alistair@gibson-booth.co.uk Mark Stageman opened the document email. (84.70.6.156) Alistair Russell viewed the envelope (164.39.151.253) Alistair Russell signed the envelope (164.39.151.253) This envelope has been signed by all parties (164.39.151.253)