2025-12-31-accounts - 10th & 8th Widnes Scout Group

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

Trustees’ Annual Report

For the period:

From		To
	1stJanuary 2025		31stDecember 2025

Charity Name		10th Widnes (Hough Green) Scout Group
Charity Registration Number		701064
HQ Registration Number		6660XS

Objectives and activities

Summary of the purpose and objects of the charity as set out in its governing document	The objectives of the charity are as a part of The Scout Association. The Purpose of Scouting Scouting exists to actively engage and support young people in their personal development, empowering them to make a positive contribution to society. The Values of Scouting As Scouts we are guided by these values Integrity– We act with integrity; we are honest, trustworthy and loyal Respect– We have self-respect and respect for others Care– We support others and take care of the world in which we live Belief -We explore our faiths, beliefs and attitudes Co-operation– We make a positive difference; we co-operate with others and make friends The Scout Method Scouting takes place when 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
Summary of the main activities in relation to the purpose and objects	Our Group provides an inclusive and varied programme, for indoor and outdoor activities, for 4 to 14 years old members. This includes games, adventures, crafts, and challenges. There is a plentiful and diverse range of badges to aim for, and members can do as many or as few as they like, working together at meetings, whilst away at camps and events, and even at home.
Statement confirming the trustees have had regard to the guidance issued by the Charity Commission on public benefit	The Trustees confirm that the charity meets the Charity Commission’s Public Benefit criteria under both the advancement of education and the advancement of citizenship or community development headings. The Trustees also confirm, specifically, that the Regulatory Advice Note issued by the Charity Commission subsequent to a fatality in Llandudno has been carefully read, and was added to the Trustee Board meeting agenda. Our Trustee Board met to discuss the

Summary of the purpose and
objects of the charity as set
out in its governing document

The objectives of the charity are as a part of The Scout Association.
The Purpose of Scouting
Scouting exists to actively engage and support young people in their
personal development, empowering them to make a positive
contribution to society.
The Values of Scouting
As Scouts we are guided by these values
Integrity– We act with integrity; we are honest, trustworthy and
loyal
Respect– We have self-respect and respect for others
Care– We support others and take care of the world in which we
live
Belief -We explore our faiths, beliefs and attitudes
Co-operation– We make a positive difference; we co-operate with
others and make friends
The Scout Method
Scouting takes place when 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

Summary of the main
activities in relation to the
purpose and objects

Our Group provides an inclusive and varied programme, for indoor
and outdoor activities, for 4 to 14 years old members. This includes
games, adventures, crafts, and challenges.
There is a plentiful and diverse range of badges to aim for, and
members can do as many or as few as they like, working together at
meetings, whilst away at camps and events, and even at home.

Statement confirming the
trustees have had regard to
the guidance issued by the
Charity Commission on
public benefit

The Trustees confirm that the charity meets the Charity
Commission’s Public Benefit criteria under both the advancement of
education and the advancement of citizenship or community
development headings.
The Trustees also confirm, specifically, that the Regulatory Advice
Note issued by the Charity Commission subsequent to a fatality in
Llandudno has been carefully read, and was added to the Trustee
Board meeting agenda. Our Trustee Board met to discuss the

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Regulatory Advice Note, to remind us as a team about the responsibility we have as Trustees and the processes we have in place to assure ourselves that all our Scout sections comply with the controls, procedures and structures in place to keep everyone safe in Scouts. We have retained a copy of the Regulatory Advice note with our records, as part of the meetings minutes You may choose to include The Trustee Board is keen to ensure that everybody in the Group further statements, where has the opportunity to participate in all activities, and considers relevant, about: making grants or loans to Sections, or to individuals facing hardship  Policy on grant making (on a case by case basis and with respect to data protection/privacy), to facilitate that.

Achievements and performance

Summary of the main No increase in Subs despite increase in annual costs. achievements of the charity during the year identifying the Set up a ‘Disadvantaged Fund”, funded with £1K difference and impact the charity’s work has made, Group continued to thrive, setting up a new Section for Squirrels, and including on sustainability maintaining member numbers generally.

	*You may choose to include* *further statements, where* *relevant, about:*  Achievements against objectives  Fundraising activities  Contribution made by volunteers	In line with objectives set at the end of the previous year, we continued spend to improve HQ, internally (and externally as far as possible), after many years of heavy usage. Extensive joinery, groundworks and roof-works were completed to improve facilities, to provide a welcoming environment, and to maintain and improve the safety of the premises. Work was covered by the Groups Building Fund, without impact to our Contingency Fund or any other ring-fenced monies. Our varied program of fundraising events included Christmas and Summer Fayre’s, Chocolate Bingo, a Fashion Show, a Halloween Party, and Breakfast with Santa. The Group also received donations totalling £175, from Philip Garton-Pope (Procam), stall holders at the Fayre’s, and a total of £555 was contributed to the Chamboree 2026 fund by Scarlett Foggin (sewing on badges) and Eliot Cooper. (marshalling). Every adult with a role in the Group is an unpaid volunteer. Their contributions are vital to the Group and cannot be overstated.

Financial review

Review of the financial position	Closing balance for the year is £138,682, £13,321 down on the previous year end, largely due to the high costs of work on Headquarters. Of the £138,682 carried forward to financial year 2026, £131,867 is restricted.
Policy on Reserves, why they are held, and the amount of reserves	The charity's policy on reserves is to hold sufficient resources to continue the charitable activities of the Group should income and fundraising activities fall short. The Trustees aim to continually maintain a £5K contingency. The Group held reserves of £5K contingency at year end. This is below the level required for operating expenses, but monies restricted for the Group 'Building Fund' may also be used as contingency, exceptionally, and subject to approval by the Trustee Board.

Review of the financial
position

Closing balance for the year is £138,682, £13,321 down on the
previous year end, largely due to the high costs of work on
Headquarters. Of the £138,682 carried forward to financial year
2026, £131,867 is restricted.

Policy on Reserves, why they
are held, and the amount of
reserves

The charity's policy on reserves is to hold sufficient resources to
continue the charitable activities of the Group should income and
fundraising activities fall short. The Trustees aim to continually
maintain a £5K contingency.
The Group held reserves of £5K contingency at year end. This is
below the level required for operating expenses, but monies
restricted for the Group 'Building Fund' may also be used as
contingency, exceptionally, and subject to approval by the Trustee
Board.

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	The Trustee Board routinely monitors funds that are restricted/ring fenced for specific uses (see the Financial Statement for details of these funds).
Policy on Investments and investment performance	The Group currently requires quick and easy access to its funds so does not invest in longer term investments. The Group has adopted a risk averse strategy to the investment of its funds. All funds are held in cash using only mainstream banks. The Trustees regularly monitor the levels of bank balances and the interest rates received to ensure maximum value and income from its banking arrangements.
A description of the principal risks	Material mismanagement or damage/loss: The Group operates internal controls to provide reasonable assurance, bank accounts are multi signatory, and finance is routinely reviewed at every Trustees meeting. Most regular payments to the Group, for subs, events etc., are automatically collected via GoCardless (a direct bank payment network), which significantly reduces the amount of cash handled and is supported by a comprehensive electronic audit trail. The Group’s use of prepaid Expense Cards also reduces the amount of cash handled, and aids transparency. Overseen by the Group Treasurer, these cards are issued by approval of the Trustees to selected volunteers, with a money loading appropriate to their role, and are used as a debit card for purchases or payments that are solely related to approved Scouting activities. The Group accounts are externally audited at the end of each financial year by an MAAT qualified examiner. The Group has sufficient buildings and contents insurance in place to mitigate against permanent loss, and in case of damage or loss would request the use of buildings, property and equipment from neighbouring organisations such as other Scout Groups if necessary. Injury to leaders, helpers, supporters and members; Risk Assessments are undertaken before all activities. The Group, through membership fees, contributes to the Scout Associations national accident insurance policy. Reduced income: The Group relies on regular income from subscriptions and fundraising. Should this income reduce, the Group holds monies in reserve that could be used to enable continuity of activities, and could also consider raising the cost of subscriptions, even temporarily. Aware of the risk, the Group is continually alert to accessing additional funds that may be available through grants. Reduction or loss of leaders, or Members: The Group is totally reliant upon volunteers to run and administer the activities of the group. If there was a reduction in the number of leaders to an unacceptable level in a particular section or the group as a whole then there would have to be a contraction, consolidation or closure of a section, and in the worst case scenario the complete closure of the Group. The Group provides activities for all young people aged 4 to 14. If there was a reduction in membership in a particular section or the group as whole then there would have to be a contraction, consolidation or closure of a section, and in the worst case scenario the complete closure of the Group.

The Trustee Board routinely monitors funds that are restricted/ring
fenced for specific uses (see the Financial Statement for details of
these funds).

Policy on Investments and
investment performance

The Group currently requires quick and easy access to its funds so
does not invest in longer term investments. The Group has adopted
a risk averse strategy to the investment of its funds. All funds are
held in cash using only mainstream banks. The Trustees regularly
monitor the levels of bank balances and the interest rates received
to ensure maximum value and income from its banking
arrangements.

A description of the principal
risks

Material mismanagement or damage/loss:
The Group operates internal controls to provide reasonable
assurance, bank accounts are multi signatory, and finance is
routinely reviewed at every Trustees meeting.
Most regular payments to the Group, for subs, events etc., are
automatically collected via GoCardless (a direct bank payment
network), which significantly reduces the amount of cash handled
and is supported by a comprehensive electronic audit trail.
The Group’s use of prepaid Expense Cards also reduces the
amount of cash handled, and aids transparency. Overseen by the
Group Treasurer, these cards are issued by approval of the
Trustees to selected volunteers, with a money loading appropriate
to their role, and are used as a debit card for purchases or
payments that are solely related to approved Scouting activities.
The Group accounts are externally audited at the end of each
financial year by an MAAT qualified examiner.
The Group has sufficient buildings and contents insurance in place
to mitigate against permanent loss, and in case of damage or loss
would request the use of buildings, property and equipment from
neighbouring organisations such as other Scout Groups if
necessary.
Injury to leaders, helpers, supporters and members;
Risk Assessments are undertaken before all activities. The Group,
through membership fees, contributes to the Scout Associations
national accident insurance policy.
Reduced income:
The Group relies on regular income from subscriptions and
fundraising. Should this income reduce, the Group holds monies in
reserve that could be used to enable continuity of activities, and
could also consider raising the cost of subscriptions, even
temporarily. Aware of the risk, the Group is continually alert to
accessing additional funds that may be available through grants.
Reduction or loss of leaders, or Members:
The Group is totally reliant upon volunteers to run and administer
the activities of the group. If there was a reduction in the number of
leaders to an unacceptable level in a particular section or the group
as a whole then there would have to be a contraction, consolidation
or closure of a section, and in the worst case scenario the complete
closure of the Group.
The Group provides activities for all young people aged 4 to 14. If
there was a reduction in membership in a particular section or the
group as whole then there would have to be a contraction,
consolidation or closure of a section, and in the worst case scenario
the complete closure of the Group.

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Structure, governance and management

Type of governing document	The charity’s governing documents are those of The Scout Association. They consist of a Royal Charter, which in turn gives authority to the Bye Laws of the Association and The Policy Organisation and Rules (POR) of The Scout Association.
How the charity is constituted	The charity is a trust established under its rules which are common to all Scouts. It is constituted as an educational charity.
Trustee selection methods	The Trustees are appointed in accordance with the Policy Organisation and Rules of the Scout Association.
Policies and procedures for the induction and training of trustees	All Trustees complete the Scout Association trustee and mandatory learning within the first six months of joining the Trustee Board, they also complete other Scout Association mandatory learning periodically as required.
Additional governance arrangements	The charity is managed by the Trustee Board, the members of which are the “Charity Trustees”. As charity trustees they are responsible for complying with legislation applicable to charities. This includes the registration, keeping proper accounts and making returns to the Charity Commission as appropriate. The Trustee Board consists of the Chair, Treasurer and 4 Trustees (including 1 Ex-Officio Trustee) and meets a minimum of 6 times a year half termly. The Trustee Board exists to support the Leadership Teams in meeting the responsibilities of their appointments and in supporting them to run high-quality and safe programs that give young people skills for life. The Trustee Board maintain appropriate governance policies and oversight. The Trustee Board is responsible for carrying out its purposes for the public benefit, complying with the charity’s governing document and the law, and managing the charity’s resources responsibly. The Trustee Board is responsible for ensuring the charity is well managed, risks are assessed and mitigated, buildings and equipment are in good order and everyone follows legal requirements and Scout Association Policy, Organisation & Rules. This includes responsibility for:  Promoting a positive image of Scouting in the community, as well as its development;  Developing, maintaining and regularly a risk register, including putting in place appropriate mitigations;  Ensuring that the finances are properly managed, and there are sufficient resources (and reserves) to deliver high quality Scouting;  Ensuring a system of internal controls is in place that is designed to provide reasonable assurance against material mismanagement or loss;  Ensuring that property is appropriately managed;  Maintaining appropriate insurance of persons, property and equipment;  Assisting in the recruitment of leaders and other adult support;  Having an open and transparent selection process for the recruitment of Trustees;  Appointing Advisors as required;  Ensuring effective administration is in place to support the Trustee Board;  Ensuring compliance with applicable governance and charity regulations, including in respect to safety and safeguarding;  Ensuring incidents are appropriately reported in line with

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regulation and policy;
Ensuring applicable policies and regulations are regularly reviewed and changes implemented as appropriate;
Ensuring transparency of operations, including in the preparation of accounts and holding and AGM;
Ensuring compliance with Data Protection legislation;  Acting as a responsible employer for any employees, who are effectively managed. N.B. The Group does not have any employees.

Plans for future periods

Plans for future Periods

To welcome 8[th] Ditton Scout Group, joining us with effect from 1[st] January 2026

The Group has secured a Social Investment Business Grant, to be paid to the Group early 2026. The Trustee Board will closely manage the Grant, to ensure that all conditions specified for spend, audit, reporting, and timescales are met.

To continue efforts to increase the numbers of trustees, leaders, assistants and members.

The Trustee Board will continue to meet regularly, to make sure that the Charity is well managed, risks are assessed and mitigated, buildings and equipment are in good working order, and that everyone follows legal requirements and the organisations policies and rules.

To continue efforts to protect the future of the Group and Scouting and Guiding in Hough Green.

Reference and administration details

Principal Address Headquarters Hall Avenue Widnes WA8 8XS

	Names of the charity trustees who manage the charity	Office (if any)	Dates acted if not for whole year
1	Jennifer Barrowcliff	Chair
2	Karen Foggin(ex-officio)	Lead Volunteer
3	Sue Rosbottom	Treasurer
4	Eliot Cooper	Trustee
5	Paul McLoughlin	Trustee
6	David Thorbinson	Trustee	w.e.f. 25/06/25
7	Gary Austin	Secretary	Until 25/06/25
8	James Barrowcliff	Trustee	Until 25/06/25
9	Maxine(Julie)Silk	Trustee	Until 25/06/25
10
11
12

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Name and address of advisors

Name and address of advisors
Type of advisor	Name	Address
Independent Examiner / Auditor	Jayne Vernon	61 Spinney Avenue Widnes WA8 8LB
Detail others

Declaration

The trustees declare that they have approved the trustees’ report above. Signed on behalf of the charity’s trustees by:

Signed on behalf of the charity’s	trustees by:
Signature	JBarrowclif	SMRosbottom
Full name	Jenny Barrowcliff	Sue Rosbottom
Position held	Chair of Trustee Board	Group Treasurer
Date	27th May 2026	27th May 2026

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10th Widnes (Hough Green) Scout Group Charity no. 701064 Financial Statement for Financial Year Ending 31st December 2025	10th Widnes (Hough Green) Scout Group Charity no. 701064 Financial Statement for Financial Year Ending 31st December 2025	10th Widnes (Hough Green) Scout Group Charity no. 701064 Financial Statement for Financial Year Ending 31st December 2025	10th Widnes (Hough Green) Scout Group Charity no. 701064 Financial Statement for Financial Year Ending 31st December 2025	10th Widnes (Hough Green) Scout Group Charity no. 701064 Financial Statement for Financial Year Ending 31st December 2025	10th Widnes (Hough Green) Scout Group Charity no. 701064 Financial Statement for Financial Year Ending 31st December 2025




			Income £	Expenses £	Net £
Opening Balances		Sub-total	152,003.74	0.00	152,003.74

Membership		Sub-total	2,005.00	(2,172.00)	(167.00)

Levy		Sub-total	2,559.38	0.00	2,559.38

Gift Aid		Sub-total	1,017.34	0.00	1,017.34

Donations
	Solicited		135.00	(1,000.00)	(865.00)
	Unsolicited		40.00	0.00	40.00
		Sub-total	175.00	(1,000.00)	(825.00)

Grants		Sub-total	0.00	(591.00)	(591.00)

Loans		Sub-total	0.00	(1,625.00)	(1,625.00)

Fund Raisers
	Christmas Fayre		1,304.55	(452.32)	852.23
	Summer Fayre		608.21	(253.51)	354.70
	Halloween Party		159.79	(48.24)	111.55
	Chamboree		555.00	0.00	555.00
	Fashion Show		280.00	0.00	280.00
	Chocolate Bingo		169.00	0.00	169.00
	Breakfast with Santa		195.00	(138.00)	57.00
		Sub-total	3,271.55	(892.07)	2,379.48
Investment Income
Investment Income
	Interest on Bank Accounts	Sub-total	1,674.56	0.00	1,674.56

Sections
	Squirrels		940.29	(174.96)	765.33
	Beavers		1,353.00	(1,149.91)	203.09
	Cubs		1,566.15	(401.47)	1,164.68
	Scouts		430.55	(364.49)	66.06
		Sub-total	4,289.99	(2,090.83)	2,199.16

Badges		Sub-total	0.00	(1,493.09)	(1,493.09)

Disadvantaged Fund		Sub-total	1,000.00	0.00	1,000.00

International Fund		Sub-total	269.83	(1,269.83)	(1,000.00)

Chamboree 2026		Sub-total	1,460.00	(190.00)	1,270.00

HQ
	Maintenance		0.00	(18,166.89)	(18,166.89)
	Water and Sewerage		0.00	(391.79)	(391.79)
	Insurance		0.00	(1,850.14)	(1,850.14)
	Stores		0.00	(68.64)	(68.64)

			Income £	Expenses £	Net £
	Electricity and Gas		3,299.46	(1,521.87)	1,777.59
	HBC Non Domestic Rates		0.00	(306.09)	(306.09)
	Licenses and Fees		0.00	(20.00)	(20.00)
	HQ Meetings		0	(43.80)	(43.80)
	GoCardless Bank Fees		0.00	(321.72)	(321.72)
	Stripe costs		10.00	(20.00)	(10.00)
	Admin		0.00	(318.94)	(318.94)
		Sub-total	3,309.46	(23,029.88)	(19,720.42)
Total Income and Expenditure			173,035.85	-34,353.70	138,682.15
Internal Transfers(see Note 1)			23,142.98	-23,142.98	0.00
Closing Balance c/fwd					£138,682.15
Note 1:Includes £20,200 relating to transfers between NatWest Current and Reserve accounts. These accounts are linked, but monies in Reserve not directly accessible for spend and must be transferred to the Current account if needed, so transfer activity higher than typical due to HQ maintenance and emergency works.

MOVEMENTS IN RESTRICTED FUNDS DURING THE YEAR	MOVEMENTS IN RESTRICTED FUNDS DURING THE YEAR	MOVEMENTS IN RESTRICTED FUNDS DURING THE YEAR	MOVEMENTS IN RESTRICTED FUNDS DURING THE YEAR	MOVEMENTS IN RESTRICTED FUNDS DURING THE YEAR
	Balance B/Forward £	Receipts £	Payments £	Balance C/Forward £
Camps	1,055.64	0.00	0.00	1,055.64
Contingency	5,000.00	0.00	0.00	5,000.00
International Fund	1,739.97	269.83	(1,269.83)	739.97
Woggle	1,000.00	0.00	0.00	1,000.00
Sections	3,805.50	4,311.97	(3,454.29)	4,663.18
Bequest from Mr Kenneth Dean	133,383.59	1,053.35	(16,517.49)	117,919.45
Cromwell Memorial Fund Donation	300.00	0.00	(300.00)	0.00
TK Maxx/Homebase CommunityFund Donation	500.00	0.00	(500.00)	0.00
Widnes Rotary	97.67	0.00	0.00	97.67
Asda Foundation	500.00	0.00	(500.00)	0.00
Chamboree 2026	0.00	2,015.00	(1,815.00)	200.00
Disadvantaged Fund	0.00	1,000.00	0.00	1,000.00
Stripe/Expense Cards	81.09	601.00	(519.11)	162.98
	147,463.46	9,251.15	-24,875.72	131,838.89

STATEMENT OF ASSETS AND LIABILITIES

LT700006 - Independent Examiner's Report to the Trustees (January 2024) Independent examiner’s report to the trustees of 10[th] Widnes (Hough Green) Scout Group

I report to the trustees on my examination of the accounts of the 10[th] Widnes (Hough Green) Scout Group for the year ended 1[st] January 2025 to 31[st] December 2025.

Responsibilities and basis of report

As the charity trustees of the 10[th] Widnes (Hough Green) Scout Group you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the 10[th] Widnes (Hough Green) Scout Group accounts 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

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:

accounting records were not kept in respect of the 10[th] Widnes (Hough Green) Scout Group as required by section 130 of the Act; or
the accounts do not accord with those records.

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.

Signed: Jayne Vernon

Name: Jayne Vernon

Relevant professional qualification or membership of professional bodies (if any): MAAT

Address: 61 Spinney Avenue, Hough Green Widnes. WA8 8LB

Date: 31 May 2026

LT700006 - Independent Examiner's Report to the Trustees (January 2024)