l)owsign Envelopo ID.. 815704FA-5FC4482F-A612£2FCE7819)D4
THE SCOUT FOUNDATION INI)
TRUSTEES. ANNUAL REPORT & FINANCIAL STATEMENTS
FINANCIAL YEAR ENDED 31 DECEPABER 2024
COMPANY NUMBER: N1026154 CHARrrY
NUMBER." XR11142
CCNI NUMBER: 101206

Docusign Envetope ID: B15704FA-5FC44B2FA612-c2FCE781￿04
THE SCOUT FOUNDATION (NI)
COMPANY LIMTfED BY GUARANTEE
(A COMPANY LIMITED BY GUARAKfEE NOT HAVING A SHARE CAPITAL)
TRUSTEES ANNUAL REPORT & FINANCIAL STATEMENTS
FINANCIAL YEAR ENDED 31 DECEMBER 2024
CONTENTS
PAGE
Officers and Professional Advisors
TnJstees' Annual Report incorporating the Directors. RerK
24
Statement of Direct(ffs' RestKmsit4iii8S
Independent Auditorfs Report to the mwnb8rs
7-10
statement of Financial P£tivi
11
Statement of Financial PoSit￿n
12
Statement of Cash Fbv•S
13
Notes to the Financial Statements
1M2

Docu81gn Envdope ID: 815704FA-5FCUB2FA612£2FCE78190D4
THE scol￿ FOUNDATION (ND
COMPANY LIMITED BY GUARANTEE
OFFICERS AND PROFESSIONAL ADVISORS.
FINANCIAL YEAR ENDED 31 DECEMBER 2024
The Board of Directors
Ronan McGibbon
Mary Hogg
David Monaghan
Ciaran McAuley
Patrick Kidney {restgned 14A)9r2024)
Ned Brennan (resigned 1410912024)
Raymond O'Donnell
Paul Conlon
John Holland (appointed 2811012024)
Thomas Martens (appointed 2811012024)
Se¢retary
Ciaran McAuley
HMRC Charlty Number
XR11142
Company Number
N1026154
CCNI Numbor
101X
Registerad offlce
NICVA
61 Duncaim
Gard6ns Belfast
BT15 2GB
Auditor
HLB Ireland Audlt se￿Ces Llmited
Suite 7
The Courtyard
Camianhall Road
Sandyford
Dublin 18
Bankers
Bank of Ireland
Belfast Cty Branch
BT128A

Docusign Envelope ID: 815704FA-SFC44B2FA612-C2FCE78190D4
THE SCOUT FOUNDATION (ND
COMPANY LIMITED BY GUARANTEE
THETRUSTEES'ANNUAL REPOltr. INCORPORATING THE DIRECTORS, REPORT
FINANCIAL YEAR ENDED 31 DECEMBER 2024
The directors p￿sent their report and fina￿al statements forthe year ended 31 December 2024.
The financial statements are prepared in accordance with the accounting policies as set out in Note 2 to the
Financial Statements and compty with the Charity's Memorandum and Articles of Association. the Companies
Act 2006, the Charities Act (Northern Ireland) 2022. FRS 102 and the Ststernent of Recommend8d Practice
Accounting and Reporting by Charities {SORP).
Structure. Governance and Manapgment
The Charity is a company limtted ty guarantee. Every member of the Charity undertakes to contribute to the
assets of the Charity. in the event of same being wound up while it is a member, or within one period while it
ceases to be a rnember, for payTnent of Ihe debts and liabilities of the Charity contracted before tt ceases to be a
member, and out of costs, charges and expenses of winding up. and for the adjuslment of the rights of the
conlributories among themselves. such amount as may be required not exGeeding £10.
The members, who are also trustees for the purpose of Charity Law. who seNed during the year W￿0.
Ronan McGibton
Mary Hogg
David Monaghan
Ciaran M¢Auley
John Holland
Patrid( Kidney
Ned Brennan
Raymond O'Donnell
Paul Conlon
Thcmnas Martens
If appropriate. new members, and directors. are invitetj onto th8 Board at the Directors, discretion. There ar8 no
specific requirements regarding skill or experience, however the current direct(Ks recogniz8 the importance of a
diverse and competent Board and this will impact upon any nomination. Those who are invited will be involved
with The Scout Foundation (Nl) a￿1 will be held in high regard for th8ir work. New Board rnernbers receiv8
induction training uwn membership to the Board.
Th8 memb8rs have assessed the major risks to which the Charlty is 8XPOS8d and are satisfied that systems a
in place to mitigate exposure to major risks.
Objectives of the Charlty
The objectives ofthe Charity are to infom). promote and develop the aims of Gasoga na hÈireannlScouting Ireland
CLG, whom are dedicated lo enablin9 and empowering young people to realise their full potential, through Its cora
values based on the Scout Promise and Law. fostering active (atizenship and helplng creat8 a better community,
society and world.
Achlevlng Scoutlng Irèland's Objectives
Supporting our Volunteer Members: Through the provisK)n of training, programmé material and resources
induding administrative support.
Youth Participation: By encouraging the developmént of youth parbcapation structures at all levels including
resources.
Organ55ational Structure
Individual members join a local group of Gas(iga na hÉireanrdScouting Ireband CLG. In Ihe Northem Province
there are four scout counties and forty-six local groups. and these groups and counties are supported by The
Scout Foundation {Nl} and by Se￿Ut￿￿ Ireland's provincial management support team.

DO￿$19n Envelope ID.. 815704FA-SFC44B2F-A612-C2FCE7819)04
THE scoirr FOUNDATION IND
COMPAIYY LIMITED BY GUARANfEE
THETRUSTEES, ANNUAL REPORT, INCORPORATING THE DIRECTORS, REPORT
FINANCIAL YEAR ENtED 31 DECEMBER 2024
Management and Decision Making
The Board rnanages the affairs of The Scout Foundation (Nl). The Board meets regularly. The Board is assisted
in discharging its duties by a number of committees vh￿se membership comprises of volunteers. The Scout
Foundation {Nl) employs a senior adrninistratorwhose role is to oversee the operations and administration ofThe
Scout Foundation (Nl) and who reports directly to the Board ofThe Scout Foundation (Nl).
Related parties and Other Entities
The Scout Foundation (Nl) is assoaated GastsJa na hÉireannlScouting Ireland CLG, a company
incorporated in the Republic of Ireland.
Publlc Benefft
The Scout Foundation (Nl) is a charity registsred with the Charity commissi￿ for Northem Ireland. Its main
purw)se is the advancement of ad￿allOn and the advan￿ment of citiZ￿ship andlor comrnunty developrrEnt.
The benefits whlch flow fn)m this purw)se indude the physi￿1. intellectual. emotional, social and spiritual
development ofyoung people so that they may achieve theirfull potential and. as responsible ritizens, to improve
society. The Scout Foundation (Nl} supports an extensive variety of services to Scouts Groups in Northem
Ireland. It supports the delivery of a wide range of prograrnme opportunlties that help the development of
individual potential, encouraging community involvement and provKling opportunities for young people to be
listened to and have their say.
In providing these serrfices there is no known risk of unintended c(￿￿equenC8S.
The ben8ffts of thls purpose are provided to children. young people and volunteers without distinction of origin,
race, creed. gender, sexual orientation. or ability. in North8m Ireland.
The Scout Foundation (Nl) is confident it has met ts public b8nefft requirement by. among a wde ran9e of
activities:
(i)
(li)
(iii)
(iv)
(v)
(vi)
The provision of training kn volunteers
Direct support to k)cal Scout Groups
Providing Provincial prcsrammes for young people
Supporting youth empowerm￿tt and partripation
Supporting local Scout Groups. govemance requwements
Foming collaborations with other organisati¢Jns to enha[￿ the service that we deliver
Volunteer members
The Scout Foundation {Nl) recognises and appreciates the commitsnent of the members ofthe Northern Province.
It is not possible to pul a monelary value on this voluntary effort. but it is essential to enable The Scoul Foundation
(Nll to achieve its core objectives.
Principal Risks and Uncertainties
The main risk to the Charivs futu￿ incc*ne is the deuease or rescinding of the grant received from Education
Aulhoiity of Northem Ireland.
The members have assessed the m4or risks to which Ihe Chaiity is exposed and are satisfied that systems are
in place to mitigate 8xposure to major risks.

Docusign Envelope ID.. 815704F￿sFC44B2F-A6l2-C2FcE78l9j04
THE SCOUT FOUNDATION
COMPANY LIMITED BY GUARA]YfEE
THETRUSTEES, ANNUAL REPORT, INCORPORATING THE DIRECTORS, REPORT
FINANCIAL YEAR EN1￿ 31 DECEMBER 2024
Achievements and Perforniance
The Charity has successfully developed strong links With Ihe community and its funders. Overall. the Charity
remains in a strong financial positiffi.
Financial Review
The financial results for the year a￿ shown on Pages 11-13.
The members consider that the Charity has sufficient resources and assets available. whith are adequate to fulfil
the Charity's obligations.
Unrestricted funds are needed to:
(i)
Provide funds that can be designated to specifr woiects to enable these projects to
be undertaken at short notice, and
(li)
Cover administration and support costs. wthout which the Charity could not function.
The members consider it prudent that the unrestricted fund should be sufficient to avoid the necessity of realising
fixed assets held for the Charity's use.
The level of reserves is monttored bythe Directors on a regular basis.
Disclosure of Inforniation to Audito
Each of the directors have confimied that there is no infomiatlon of which they are aware which is relevant to the
audit, but which the auditor is unaware. They have further confirnied that they have undertaken appropriat8 St8PS
to id8ntify such relevant informatlon and to establish that the auditors are aware of such infomiation.
Reserves
Restrtcted and unrestricted reserves at ts end of the year increased from £150.821 at 31 D8camber 2023 to
£186,472 at 31 December 2024.
Evonts after the end of Ihe reporting ￿riod
There hav8 baen no significant events aff8Cting the Chty Sin￿ year eThJ.
Golng concern
Cash flow forecasts have been prepared by management which indicale that the Charity is expected lo have
sufficient cash flows to meet its obligations for a period of at least 12 months from the date of approval of these
financial statements.
The directors have a reasonable expectation. based on its yesent liq￿dIty position. thatthe Charity has adequate
resources to meet its commttments over the next 12 months the approval of these financial slatements.
Accordingly, the Directors continue to adopt the going Lxjncem basis of preparation in the financial statements
for the year ended 31 December 2024.
Auditors
HLB Ireland Audit Services Limited. were appointed auditors by the directors to fill the casual vacancy and they
have expressed willingness to continue in ofte in accordance with the provision of sectiffi 485 of the Companies
Act 21X)6.

Docuslgn Envelope ID.. 81S704F￿5Fc44B2F-A6l2l2FcE78l9]D4
THE scour FOUNDATION (N
COMPANY LIMITED BYCUARANfEE
THETRUSTEES. ANNUAL REPORT. INCORPORATING THE DIRECTORS, REPORT
FINANCIAL YEAR ENDED 31 DECEMBER 2024
Small companles note
In preparing this report. the directors have taken advantsge of the small companies, exemptions provided
by section 415A of the Companies Aci 21Th.
This report was approved by the tM)wd and signed on ts behalf by:
Mary Hogg
Director
Ronan M¢Gibbon
Director
Dato: 24 September 2024

Do¢usign Envelope ID: 8157o4FA-5FC44B2FA612Q2FCE781￿D4
THE scour FOUNDATION (NI)
COMPANY LIMTTED BY GUARANfEE
STATEMENT OF DIRECTORS. REPORT
FINANCIAL YEAR ENDED 31 DECEMBER 2024
Dlrectors, Responsibilitles
The direct(￿S are responsibleforpreparing fhe Directors. report and thefinancial statements in accordance with
applicable law and regulations.
Company law requires the directors to prepare financial statements for each financial year. Under that law the
directors have elected to prepare the finanual statements in acrx)rdance with applicable law and United
Kingdom Accounting Standards {United lQngdom Gen￿allY Accepted Accounting Practice). including
Financial Reporting Standard 102 The Financial Rewrting Standard applicable in the UK and Republic of
Ireland.. Under Company law the directors must not approve the financial statements unless they are satisfied
that they give a true and fair view of the state of affairs of the Charity and ofthe surplus or defic4t of the Charity
for that period. In preparir¥J these financial statements, the directors are required to:
select suitable accounting poliGies for the Charity financial statements and then apply them
consistentty"
Observe the methods and princlples of the Charilies SORP (FRS 102):
mak8judgmenls and accounting estimates that are rea￿)nable and prudènt"
stats whether applwble UK Accounting Standards have been followed. subject lo any materlal
departures disdosed arKJ explained in the financial statements" and
prepare the financial statements on the gotng COn￿M basis unl8SS it is inappropriate to presum8
that the Charity will conlinue n business.
The directors are responslblè for keepiry adequate accounting reojrds that are sufficient to show and explain
the Charity's tran5adions and disdose with reasonable accuracy atanytlmethefinancial position of the Charity
and enable them to ensure that the financial ststements compty wlh the Companies Act. 2006. Thoy are also
r8sponsibl8 for safeguarding the assets of the Charityand hen￿ fortaking reasonablé steps for the prevenlSon
and detection of fraud and other rregularities.
Slgnèd by order of the board
Mary Hogg
Dlrector
Ronan McGSbbon
Director
Date: 24 September 2025

Docuslgn Envelope ID.. 815704FA4Fc4482F-A612-C2FCE781￿04
THE SCOUT FOUNDATION INI)
INDEPENDENT AUDrroR'S REpoirr TO THE MEMBERS OF THE SCOUT FOUNDATION (NI)
FINANCIAL YEAR ENtED 31 DECEMBER 2024
Opinion
We have audited Ihe financial ststements of The Scout Foundation {Nl). which comprise the Statement of
financial activities, the Statement of financAal position. the Statement of cash Ilows and the related notes for
the financial year ended 31 December 2024.
The financial reporting framework that has been aPpl￿d in their preparalion is UK Law and FRS 102 'The
Financial Reporting Standard appli(2bte in the UK and Republic of Ireland-. issued in the United Kingdom by
the Financial Reporting Council. applying Section 1A of that Standard.
In our opinion, The Scout Foundation (Nl)'s financial statements-
give a true and farr view in accordance with United lfjngdom Generally A￿pted Accounting
Practw of the stste of Ihe charity's affairs as al 31 December 2024 and of its incoming
resources and application of resources for the year then ended:
have been properly prepared in accordance with SORP Financial Reporting Stsndard 102 Yhe
Financial Reporting Standard applicable in the UK and Republic of Ireland"; and
have been properly prepared in accordance with the requirements ofth8 Companies Act 2006.
Basls for oplnlon
We conducted our audit in accordance with Intemational Standards on Audiling {UK} ('ISA') and applicable
law. Our responsibilities under those standards are further described in the 'r8sponsibi1Sties of the auditor for
the audit of th8 flnancial statements, section of our rep¢)rt. We are indeperKlent of the charity in accordance
with the ethical requiréments that ar8 relevant to our audlt of the financial stslements in the United Kingdom,
namely FRC'S Ethical Standard conceming the intègrity, objecti￿ty and independence of the audltor. We hav8
fulfilled our othèr ethical responsibilrlies in aCC(*dan￿ with these requirements. We believe that the audit
ewdence we have obtained is suff￿lent and appropriate to provkle a basis for our opinion.
Concluslons relating to golng concem
In auditing the financkgl ststements, we have conduded that the Directors, use of the going concem basis of
accounting in thé preparation of the financial statements is appropriate.
Based on the work we have performed, we have not id8nttfied ary material un￿rtaIntieS retating to events or
conditions that. individually or collectively. may cast signfficant doubt on the Company's ability lo continue as
a going concem for a period of at least iwefve months from the date whèn the financlal stateménts are
authorised for issue.
Our responsibilities. and the responsibilities of the Directors,. with respect to going concem are described in
the relevant sections of this report.
Opinions on othermatters prescrlbed by the Companies Act 2006
In our opinion. based i)n the work undertaken in the course of the audit
the information given in the TnEÈe'sknd Rqmytfor the financial year for vthich the financial
statements are prepared is consistent with the financial ststements. and
the Trustee's Annual Report has been prepared in accordance with applicable legal requirements.
other Inforniation
Other information comprises information included in the annual report. other than the financial statements and
our auditor's report thereon induding the Trustees. Annual RewrL
The directors are responsible for the other information. Our opinion on the financial statements does not cover
the oth8r infonyotion and. except lo the extent otherwise explicilly slated in our report we do not express any
fomi of assurance condusion thereon.

Docusign Envelope ID.. 815704FA-5FC44B2F-A612-C2FCE78190D4
THE Scotrr FOUNDATION (NJ)
COMPANY LIM￿ED BY GUARANTEE
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF THE SCOUT FOUNDATION (NI)
FINANCIAL YEAR ENtED 31 DECEIABER 2024
In connection with our audit of the financial statements, our resw)nsibilty is to read the olher information and,
in doing so, consider whether the other infomation is materially inconsistent with the financial statements or
our knowledge obtained in the audiL or otherwise appears to be materially misstated. If we identify such
material inconsistencies in the financial statements. we are required to detemiine whether there is a material
misstatement in the financial statements or a material misstatement of the other infom)ation. If, based on the
work we have performed. we condude that there is a material misstaternent of this other infomialion. we are
required to report that fact. We have nothing to report in this regard.
Opinions on other matters prescribed by tho Companie5 Act 2006
In our opinion. based on the work undertaken in the c￿rSe of the auditr.
the inf0m￿tion given in the Trustee's Annual Report for the financial year for whith the financial
statements are prepared is consistent with the financial statements. and
the Trustee's Annual Rep(Kl has been prepared in accordance with applicable legal wuirements.
Matters on which we are required to report by exception
In light of the knowledge and uThJerstanding of the Charity aThJ its environment obtained in the course of the
audit, we have not identified any material misstatements in the Directors, Report included within the Trustees,
Annual RerK)rt. We have nothing to repcxt in respect of the following matters wh8re the Companies Act 2006
requires us to report to you rf. in our opinion..
adequate accounting records have not toen kept. or retums adequate for our audit have not be6n
r8c6ived from branches not Visited by us: or
the financial statements are not in agreement viith the ac￿nting records and retums. or
certain disclosures of directors, remuneration specrfied by law are not made,.
we have not received all the information and explanations we require for our audit.
the directors y￿re not entitled to take advantage of the small compani8s' regime from the
requirement to prepare a strategic rewrt or ri preparing the directors. report.
Responslblllllos of management and thos• charged with govemanco for tho financial ststements
A% explained more fulty in the Direclors. responsibiliti8S stalen￿t, management Is r8sponsible for the
preparation of the finanaal ststements which give a true and falr Mew in accordance with United Kingdom
Generally Accept8d Accounttng Practice. including FRS 102 and for such intemal control as directors
detemiine necèssary to enable the pr8paration of financial statements are free from material misstatément,
whether due to fraud or 8rror.
In preparing the financial ststements. management is responsble for ass8ssing the charity's ablllty to
continue as a goirMJ concem. disdosing. as applicable. matters related to going concem and using the going
concem basis of accounting unless management either intends to liquidate tt78 Charity orto cease
operations. or has no realistic altemative but to do so.
Those charged with govemance are resp(￿sIble for overseeing the charitys financial reporting pyocess.
R•sponslbilities ot the auditor for the audit of the flnancial stknnents
The objectives of an auditor are to obtain reasonable assurance aiK)Ut whether the financial statements as a
whole are free from material misstatement. whether due to fraud or error. and to issue an auditor'5 report that
includes their opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit
conducted in accordance wilh ISAS (UK) will always delect a rnaterial misstatement when it exists.
Misstatements can arise from fraud or error and are considered rnaterial if. individually or in the aggregate.
they could reasonably be expected to lnfiuen￿ the economic decisions of users taken on the basis of these
finanoial statements.

Docusign Envelope ID.. 815704FA-5FC4482F-A612-C2FCE781
THE scoiyr FOiJNDATION (ND
COMPANY LIMrrED BY GUARANfEE
INDEPENDE￿ AUDffOR'S REPORTTOTHE MEMBERS OF THE scour FOUNDATION (N
FINANCIAL YEAR ENDED 31 DECEMBER 2024
A further descriptFon of an auditorfs responsibilities for the audtt of the financial statements is located on the
Financial Reporting Council's websiie at: www.frc.org.uk1audtt0rsrest￿SlbI1lties. This de$￿ipt￿n forms part
of our auditor's report.
Explanation as to what extent the audit was considered capable of detecting irregularltles, Including
fraud.
Irregularities, including fraud, are inStan￿S of non-0)mplian￿ wilh laws and regulations. We design
procedures in line with our responsibilities. outlined above. to detect material misststements in respect of
irregularities, including fraud. OWINJ to the inherent limitations of an audit. there is an unavoidable risk that
material misstatement in the finanaal ststements may not be detected. even though the audit is properly
planned and perfomied in accA)rdance with the ISAS (UK). The extent to vthich our procedures are capable of
detecting irregularilies. including fraud is detailed below.
Based on our understsnding of the Charity and industry. W8 id8ntified that the principal risks of non-
compliance with laws and regulations related to compliance wtth Jaws and regulations related to complianc
with data protection. and we considered the extent to whith non-compliance might have a material effect on
the financial statements. We also consid8r8d those laws and regula￿nS that have a direct impact on the
preparalion of the financial ststements such as the Companies Act 2006. The Audit engagement partner
considered the experience and expertise of the engagement to ensure that the leam had appropriate
competence and capabllities to idenbfy or recognise non•compl1an￿ the laws and regulation. W8
evaluated management's incentives and opporiunities for fraudulent manipulation of the financial ststemenls
{including th8 risk of override of controls) and detemiined that the principal risks were related to p0s￿ng
inappropriat8 joumal 8ntries to manipulate financial perfomiance and management bias through judgements
and assumptions in significant accounting estimates. in particular in relation to significant one-off or unusual
transactions. We apply professional scepticism through the audit io consider pjtential deliberate omission or
concealment of significant transactions. or incompletelinaccurate disclosures in the financial statements.
In response to thèse prfncipal risks, our audit prO￿dureS induded but were not limited to:
enquiri8s of management and board on the policies and procedures in place regarding compliance
with laws and regulalions. including consideration of kno¥￿1 or suspected instances of non-
compliance and whether they have knowledge of any aciual. suspected or alleged fraud.,
inspection of the Chartty's wulatory and legal correspondence and review of minutes of board
meetings during the year to corrotx)rate inquiries made:
gaining an understanding of the entity's current activities, the scope of authorisation and the
effectiveness of its control environment to mitigate risks related to fraud,.
discussion amongst Ihe engagement team in relation to the identifi8J lavts and regulations and
regarding the risk of fraud. and remaining alert to any indications of non-compliance
opwrtunities for fraudulent manipulation of financial ststements throughout the audit;
identifying and testing joumal entries lo add￿sS the risk ofinappropriate journals and management
override of controls:
designing audit procedures to incorporate unpredictability around the nature. timing or extent of
our testing.
challenging assumptic*)s and judgements made by management in their significant accountin9
estimate5:
review of the financial statement disclosures to undertying supporting documentation and inquiries
of managemenL

Docusign Envelope ID: B157o4FA-5FC44B2F-A812-C2FCE781￿D4
THE scot￿ FOUNDATION (ND
COMPANY LIMITED BY GUARANTEE
INDEPENDENT AUDrroR'S REPORT TO THE MEMBERS OF THE SCOUT FOUNDATION (NI)
FINANCIAL YEAR ENDED 31 DECEMBER 2024
The primary responsibilty for the wevention and detection of irregularities including fraud rests with thosè
charged with govemance and management. As with any au(JiL there remains a risk of non-detection or
irregularities, as these may involve col￿s1on, forgery. intentional omlssic￿s. misrepresenLqtions or ove￿Ide of
internal controls.
The purpose of our audit work and lo whom we owe our responsfoilities
This report 15 made solely io the Charity'5 members. as a tx)(ty. in accordan￿ wth chapter 3 of Part 15 of
the Companies Act2006. Our audit work has been undertaken so thatv￿ might state to the Charity's members
those matters we are required to stste to them in an auditorfs report and for no other purpose. To the fullest
extent pennitted by law, do not accept or assume respon5ibilty to anyone other than the Charity and the
Charity's members as a body. for our audit work. for this repcrt or for the opinions we have formed.
John Duffy
For and on behalf of
HLB IRELAND AUDIT SERVICES LIMrrED
Suit8 7
The Courtyard
Carmanhall Road
Sandyford
Dublin 18
Date: 24 September 2025
10

Docusign Envelope ID: 81s7o4FA-5FC44B2FA612￿FcE78l￿D4
THE scour FOUNDATION (N
COMPANY LIMITED BY GUARANTEE
STATEMENT OF FINANCIAL ACTIVITIES. INCORPORATING THE INCOME & EXPENDITURE ACCOUNT
FINANCIAL YEAR ENDED 31 DECEMBER 2024
16 Months
Year Ended
Ended
Unrestricted Restricted 31 December 31 December
funds
funds
2024
2023
INCOME
Inccffle from Charitable ActivttEs
208
230 899
EXPENDITURE
Ex￿ndItUre on Charitable Activibes
241 166
TOTAL EXPENDrruRE
NET INCOMEI(EXPENDITURE)
Total funds brought forward
12
161088
TOTAL FUNDS CARRIED FORWARD
The Statement of Financial Activiiies indudes all comprehensive incxmme in the period. Al incoffle and expenditure
derives from continuing activities.
The notes on pages 14 to 22 fonn part of th8 financial ststements.

Docuslgn Envelope ID: B15704FA-5FC44B2F-A612.C2FCE78190D4
THE scol￿ FOUNDATION (ND
COMPANY LIMITED BY GUARANfEE
STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2024
2024
2023
FIXED ASSETS
Tangible assets
CURRENT ASSETS
Debtors
Note
436
762
10
10,240
Cash at Bank and on hand
Total Current Assets
180579
190,819
221,868
LIABILITIES
Creditors falling due within one ye
NET CURRENT ASSETS
11
NET ASSETS
THE FUNDS OF THE CHARITY
Unrestricted Income Funds
18
149,225
107,845
Restricted Income F￿￿S
18
Total Income FurKIs
18
These financial slatements have been prepared in accordance with the special provisions of Part 15 of the
Companies Act. 2006 rélating to small compani8S.
The financial statements on pages 14 to 22 were approved aTrJ aulhorised for issue by the Board of Directors on 24
Septembèr 2025 and are signed on their behalf by:
On behalf of the Bc
Ronan McGibl)on
Director
Mary Hogg
Dwector
12

t)o¢usign Envelope ID: 815704FA-5FC4482F-A612£2FCE781￿D4
THE SCOUT FOUNDATION (NI)
COMPANY LIMITED BY GUARANTEE
STATEMENT CASH FLOWS
FINANCIAL YEAR ENDED 31 DECEMBER 2024
2024
2023
Cash flows from operating activit
Surplusl{Defiat} for the y
35,651 {10,267)
Adjustments for
Depreciation of tangible assets
Decrease in debtors
436
6,445
10,240
(DecTeaseylncreas8 i) creditors
Nèt cash infiow from opelthg athltles
Net Incroase In cash and cash equivalents
Cash and cash equivalents at beginning of Sear
180 579 156 909
Cash and cash equlvalonts at the end of year
221868 180
Cash at bank and In
221868 180 579
13

t)ocusign EnveloFe ID: 815704FA-SFC44B2F-A612-C2FCE781
THE scoirr FOUNDATION (ND
COMPANY LIMrrED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS
FINANCIAL YEAR ENDED 31 DECEMBER 2024
I. CONSTrruTION
The Scout Foundation (Nl) is incorporated in Nothem Iretand as a registered charity. and a company limited
by guarantee. whose purpose is to promote the develtjpment of young people in achieving their physical,
intellectual. social and spiritual potential. as individuals. as responsible citizens and as members of their local.
national and intemational communtbes.
2. ACCOUNTING POLICIES
Basls of preparation
The financial statements have been prepared under the historical cost convention. In preparing the financial
statements the Charity applies the Statement of Recommended Practice applicable to charities preparing
under FRS102 {SORP).
The financial statements have been prepared under th8 assumption that the Charity will continue to operate
as a going concem.
The company has opted not to file an analysis of nel debt as the (x)mpany has no debt.
The finanoial statements are prepared in accordance wtth the Charity's MenKJrandum and Articles of
Association, the Companies Act, 2006, the Charities Act (Northem Ireland) 2022, FRS 102 and the Stat8m8nt
of Recommended Practice Accounlw and Reporting by Charities. The company meets the definition of
public benefft entity under FRS102.
Going ¢onc•m
Cash fl¢JW forecasts have been prepared by management which iidicat8 that th8 Charity is expected to hav8
sufficAent cash flows to m8et its otdigalions for a pwiod of at least 12 months frcrfn the date of approval of
th8se financial statements.
The directors have a reasonable expectat￿n. based on its present liquidty position, that the Charity has
adequate resources to meet its ccthmiknents over the next 12 Months from the approval of these financial
statèmènts. Accordingty, the Directors continue to adopt the g)ing COr￿ern basis of preparati)n in the financial
statements for the year ended 31 De￿rrthr 2024.
Incomlng rnsources
Incoming resources are recognlsed when the conditions of entitlement, probability and measurement as
specified In SORP, are met. Tr value of vdunteer time is not included in the Finanaal Statements.
Activities forgenerating funds are the trad￿￿ and otherfundraising activities carried out by a Charity prlmarily to
generate incoming resources wthich will be used to undertake its charitsble actrvities.
Incoming ￿s(￿r¢eS from charitable activities include rni)nies received for the provision of charitable services,
and grants received for the provision of specific services.
The charitable activities have been analysed under the following headings:
Vdunteer Supkx)rt and trainir¥J
SupFrt)rt and serbryces to the Scouiing Movernent
14

Docusign Envelope ID: 8157O4FA-5Fc44B2F￿6l2-C2FCEr819oD4
THE SCOUT FOUNDATION (NI)
COMPANY LIMTfED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS
FINANCIAL YEAR ENDED 31 DECEMBER 2024
Resources expended
Liabilities are ￿CogniSed as resour￿ expended as soon as there is a legal or constructive obligation
committing the Charty to this expenditure.
Costs of generating funds are the costs ass(￿lated wtlh generating incoming resources from all sources other
than from undertaking charitable actiwties.
Direct charitable expenditure is that expendiiure which is direcuy ncurred in furtherance of the Charity's
objects.
Support costs are costs incurred directy in SUP[￿ of the Charity. The cosls ar8 attributed to the activities that
they support.
Governance costs are those activities which provide the govemance infrastrUC￿re which allows th8 Charity to
operate and to generate the infomiation required for public accountability.
Irrncovorable VAT
All rèsources expended are classified under activity headings that aggregate all costs r8lated to the ca18gory.
As VAT is irrecoverable, it is charged against the category of resources 8xpended for whith rt was incurred.
Tanglble Flxed Assets
Tangible Fixed Assets are ststed at cost less depreaation. Dep￿jaIl(￿ ts provided to vrtite off the cost, less
estimaled residual value of each asset over its useful lif8, at the annual rate of 15% straight line. Capital
expenditure in excess of £1,000 Is taken to the Statsment of Finanaal Position In the year it is incurred and
depreciated over its useful life. Expenditure of less than this amount is debited to the Statement of Financial
Aclivities accordingly. Fixed Assets are reviewed for impaiment if clrojmstsnces indicate their carrying value
may exceed their net realisable value or value in use.
D•btoYs
Short-tenn debtors are measured at transaction price, less any impaimenL Loans receivabl8 are
measured initially at fair value. including transaction costs. and are measured subsequently at amortised cost
using the effective interest method, less any impairmènL
Cash and cash equivalents
Cash is represented by cash in hand and deposi15 With financial institutions repayable WFthout penalty on
notice of not more than 24 hours. Cash equivalents are highly liquid ￿veStments that mature in no more than
three months from the date of acquisition and that are readily converbble to known amounts of cash
with insignificant risk of change in value. In the Statement of cash flows. cash and cash equivalents are shown
net of bank overdrafts that are ￿paYable on demand and form an integral part of the company's cash
management.
15

Docusign Envelope ID.. 815704FA4FC4482F-A612-C2FCE7819004
THE scoirr FOUNDATION IN
COMPANY LIM￿ED BY GUARAiYfEE
NOTES TO THE FINANCIAL STATEMENTS
FINANCIAL YEAR ENDED 31 DECEMBER 2024
Flnanclal Instruments
The Charity only enters into basic financial instruments transactions that result in the recognition of financial
assets and liabilities like trade and other accounts r￿1Vable and payable. loans from banks and other third
parties, loans to related parties and investments in non-puttable ordinary sha￿s.
Debt instruments {other than those wholly repayable or receivab￿ within one year). including loans and other
accounts receivable and payable. are initially measured al present value of the future cashflows
and subsequenuy at amortised cost using the effeciive interest method. Debt instruments Ihat are
payab18 or receivable within one year. typically trade payables or receivables, are measured. initially and
subsequently, at the undiscounted arnunt of the cash or other c(msideration, expected lo be paid or received.
However. if the arrangements of a short-temi instrument constttuie a financing transaction, like the payment
of a trade debt deferred beyond norn￿1 business tenns or financed at a rate of interest that is not a market
rate or in case of an out-right short-lerm loan not at market rate, the financial asset or liability is measured.
initially. at the present value of the future cash flow discounled at a market rate of interest for a simikgr debt
instrument and subsequently at amortised ￿)St. Financial assets that are measured at cost and amortised
cost is assessed atthe end of each reporting period for objeclive evrdence of impaimient. Ifobjective 8vKlence
of impairment is found. and irnpairrnent bss is recognised in Ihe IrKrme statement
For financial assels W￿aSured at amortised cost. the impaimient loss is measured as the difference between
an asset's carrying amount and th8 present value of estimated cash llows discounted at the assel's original
eff8Ctive interest rate. If a financial asset has a variable interest rate, the discount rats for measuring any
impaimient loss Is the current effectN8 interest rate detemin8d under the rA)ntract.
For financial assets measured at cost less impaimient. the impairment loss is measured as the dlfference
be￿88n an assevs carrying afflount and best estimate. which is an approximation of the amount that the
Charty would receive for the asset if It were to be sold at the reporfing date.
Fknancial assets and li9bilities are offsec and the net amount reported in the Stat8ment of financial
positk)n vth8n there is an enforceable right to set off the recognised amwnts and there is an intention to settle
on a net basis or to realise the asset and settle the liabilty simultaneously.
Creditors
Short-term creditors ar8 measured at the transaction price. OU)erfinancial liabilities. includlng bank loans, ar8
measured initially at fair value, including transaction costs, ar¥J ￿e measured subsequently at amortised cost
using the effeotive interest method.
Accumulated Funds
Unrestricted Incomo Funds
Unrestricted Income Fund5 ar8 available for use at the discreti￿ of the members in the furtherance of the
general objectives of the Charity.
Taxation
Theie is no taxation as the Charity has been granted charitst4e slatus by HMRC (Charity Number XR 11142).
3. LEGAL STATIJS
The Charity is a company limited by guarantee and not having a share capital. The liabilty of each
member in the event of winding up is limited to £10.
16

Docu8lgn Emielope ID: 81S704FA-5FC4482F-A612£2FCE7819)04
THE Scotrr FOtrNDATION (ND
COMPANY LIMfTED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS
FINANCIAL YEAR ENDED 31 DECEMBER 2024
4. INCOME FROM CHARITABLE ACTivrriES
16 Months
Year Ended Perlod ended
31 December
31 December
2024
2023
Income fr￿n Charitable Activtties
208
230 899
Ind￿￿ed viithin IncorrE from Charitable Aclivitses are tre fOu￿¥Ing amunts:
Restricted funds
EANI Grant5
Unrestricted funds
National Office and PThirtial SuKwi Grants
Training income and supwi
Bank interest r￿1Vable
144.621
159,801
46,022
58.033
13.865
1.087
9,187
13
During the finanoal year, grant fvnding of £144.621 awarded by thé Education Authority. £116,250 was
given from the Regional Strategic Funding Strearn under the Regional Strategic Support for EA Registered
Local Vduntary members fund and £26.871 was given from the Regional Devekipmenl Funding Stream under
the Youth Work Volunteer Development fiJrKI. A £1.￿ raxv&J frrffi lh8 EAYS FundiThJ 2024r25:
Cdthtirg Ihe Contrknth (rfV(knkn tsi Youth INcxk Dthy. The grants are received in regular instalmenls
during the course of Ihe pemd and their purpose is to contribute to the costs of delivering the charity's youth
work programme.
Income is recognised whan th8 cha .
itemls) of income have been meL i
measured reliably.
has ￿tillement to the furth. a
pthmance LX)rNJttions attached to the
Yi be received. and the amount can be
is probable that th8 income wi
Due to the income recognition requirements under Charities SORP IFRS 102) the total grants received during
the financial period are racognised in that period. The Education Authority undertake an annu81 review ofthé
grants awarded to SFNI and may detem)ine that a refund is required for grant fvnding already received in Ihe
period.
TOTAL RESOURCES EXPENDED
Expenditure on Charitable Activities
Charitable activities have been analysed into three categories as explained in Ihe accounting policies. Costs
re allocated using the principles explained in that note. Volunteer support and training includes those activities
that support leaders and other adults involved in Scouting. Support and services to the Scouting movement
includes activities such as educati(￿al activities that members participate in, activities which are aimed at
growing the Scout movement and activilies such as safeguarding training and insurdnce, and which assist the
activities of the Scout group. Govemance costs include the cosl of holding Board and General Meetings.
17

Dowsign Envelope ID.. 815704FA-5FC44B2F-A612£2FCE7819)04
THE SCOUT FOUNDATION (ND
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS
RNANCIAL YEAR ENDED 31 DECEMBER 2024
TOTAL RESOURCES EXPENDED
16 months
Year End•d
Ended
31 December 31 December
2024
2023
Analysis otexpenditure
on charitable activities
Unrestricted Rtstricted
Support and Training
&1
6.798
75.300
82.098
32,377
Support and services to
Ihe Scouting Movement
Govemance C¢￿ts
52
15.370
74,944
90,314
207.535
238
106
241 166
Analysis of expenditure
on charitable acllvillos
Drect
Support Governance
Totsl
Total
Volunteer support and
Training
Support and services to
the Scouting Movement
Governance Costs
82.098
82,098
90,314
32,377
207,535
90.314
344
172 756
241166
5.1 Volunteer Support & Training
16 Months
Year Ended
Ended
31 December 31 Docember
2024
2023
Unrnstricted Restrlctsd
Training ExperKJlbJr8
Special Projects
Other Provincial Costs
18,763
27,762
23,269
27,762
2,235
26,589
52 Support and Sèrvices to the Scouting Movement
16 Months
Year Ended
Ended
31 December 31 December
2024
2023
Central Management Costs
Repayment of Grant Funding
Fixtures and Fiitings DetKeciation
11.658
60.347
1.496
72,005
1,496
326
12,097
202
136.165
37,655
436
26,106
1,053
326
12,097
202
802
Professional Semces
Other Ex￿nSeS
During the year total grant fundi￿ of £1.496 (16 Months erKled 31december 2023.. £37.655) was repaTrd to the
Education ALrtI)ority.
18

DcKusign Envelope ID". 815704FA-5FC44B2F-A612-C2FCE7819X14
THE SCOUT FOUNDATION (ND
COMPANY LIMITED BY CUARANfEE
NOTES TO THE FINANCIAL STATEMENTS
FINANCIAL YEAR ENDED 31 DECEIABER 2024
5.3 Governance costs
16 Months
Year Ended
ended
31 December 31 December
2024
2023
Unrestricted
Restricted
Board and general meetings
106
106
344
DIRECTORS
A) Remuneration
None ofthe directors received any remuneration durirrfJ the year (2023: £NIL).
B) l)ircYtors'
Expenses
Noof
Amount Directors
relmbursed
Nature of
Expensès
Expenses
3.411
Incurred In carrying
out duties as
requi￿￿ by PMST
and The Sccmjt
Foundation (Nl)
STATirfoRY AND OTHER INFORMATION
Year ended 16 Months ended
31 DOc•m￿r 2024 31 December 2023
The surplus for the year has been arrived at after thargirvJ:
Depreciation
The aL*Jit fee en(*d 31 D￿￿nber 2023 is to be bcffle by an ccfflpany,
Gasoga na hÈr&qnrW&￿ting IrelwMJ CLG. This is ojnsistent V￿th the kyior year.
326
436
19

Docusign Envelope ID". 815704FA-5FC44B2F-A612-C2FCE7819J04
THE SCOUT FOUNDATION
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS
FINANCIAL YEAR ENDED 31 DECEMBER 2024
STAFF NUMBERS AND COSTS
The average monlhly number of employees employed during Ihe year was 3 (2023.'3).
The directors of The Scout Foundation {Nl) received no remuneralion for their seNi¢xs (PY: nil). No
stsff emolurnents in eX￿sS of £60,000 were distribLrted (PY= nil). There was no compensation paid
to key management personnel during the year (PY: nil}.
Year Ended 16 Months period
31 December 2024 31 December 2023
Staff cxjsts:
Wages and salaries
Social welfare costs
Pensi(￿ costs
68,144
1,533
125,467
5,018
9. TANGIBLE FIXED ASSErs
Brought forward
310ecember
2023Additions
Carried forward
31 December
2024
COST
Fixtures & FFttsngs
Computer Equipment
18.858
18,858
531
Brought forward
31 December
2023 Charyes
Carried forward
31 December
2024
ACCUMULATED DEPRECIATION
Fixtures & Ftttings
Computers
18.858
18,858
326
326
Brought forward
31 December
2023
Carried forward
31 D•cembor
2D24
NEf BOOK VALUE
F￿lureS & Fittings
Comkxrter equipment
762
762
436
436

Docuslgn Envelope ID.. 81S704FA-5FC44B2FA612-C2FCE781￿)D4
THE scol￿ FOUNDATION (N
COMPANY LIMITED BY GUARAF4TEE
NOTES TO THE FINANCIAL STATEMENTS
FINANCIAL YEAR ENDED 31 DECEMBER 2024
10. DEBTORS
31 De¢ember 31 December
2024
2023
Other Debtors
11. CREDITORS: Amounts falling due within one year
31 DKember 31 1)ecemb8r
2024
2023
Amounts owed to related par118S
Other Creditors
Accruals
Othertsxation
32,996
212
2,854
2,879
Amounts owed to related partres are payable to a related CoMp￿ry Gasoga na hÈireann I
Scouting Ir8land CLG.
11 FUNDS
16 Months
Year Endod Perlod Ended
31 December 31 December
2024
2023
At 1 January 2024
Surplusl(Deficil) for yearlpeTKKI
At 31 December 2024
150,821
161,088
186472
150821
13. CAPITAL COMMrrMENTS
The ChaTty had no capital commitments at the year
q4. CONTINGENT LIABILITIES
The company had no contingent liabililies at the financial year-erKled 31 December 2024.
15. POST BALANCE SHEEf EVENTS
There are no events after the year end.
16. CONTROL
The controlling parbes of the Charity are considered to be the membw5.
17. RELATIONSHIP wrrH OTHER CHARrfiES
The Scout Foundation {Nl) is associated with Gasoga na hÉireannlScouting Ireland CLG
company incorporated in Ireland. In the year ended 31 December 2024. donations arnounting
to £45.184 {2023'. £60.934) were received from Gas(iga na hÉireannlScouting Ireland and
amounts owing to Gasoga na hÉireannlScouting Ireland CLG at periLhJ end were £nil {2023:
£30.053}.
21

Docusign Envelope ID: 815704FA4FC4482F-A612Q2FCE7819J04
THE SCOUT FOUNDATION {ND
COIIPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEIAENTS
FINANCIAL YEAR ENDED 31 DECEMBER 2024
18. ANALYSIS OF FUNDS
Balance Incoming Resources Balancè
2023 Resources Expended
2024
Analysis of unrestricted reserve
Analysis of ￿stricted ￿serve
107,845
63.786
{22,406) 149,225
150 350
208 407 ￿ 186 472
Balan￿ 31 D￿ember 2024
149 225
37 247 186 472
Represented by:
Tangible assets
Current a&%ets
Current liabilities
436
184,621
436
37,247 221,868
37 247 186 472
19. APPROVAL OF FINANCIAL STATEMENTS
The finarual statements were approved on 24 September 2025.
22