{"subTitle":"Building skills and a place to belong: Scouts\u0027 Annual Report and Accruals 2025-2026","backgroundImage":{"url":null,"caption":null,"type":null,"size":0,"width":0,"height":0,"altText":null},"backgroundColour":null,"content":{"layouts":[{"type":"singleColumn","areas":[{"items":[{"gridType":"RichTextBlock","content":"\u003Ch3\u003EGiving young people a place to belong\u003C/h3\u003E\n\u003Cp\u003E\u003Cstrong\u003EWelcome from our Chair\u003C/strong\u003E\u003C/p\u003E\n\u003Cp\u003EThe truth is, more than any before it, this generation needs the friendship and sense of belonging Scouts offers.\u0026nbsp;\u003C/p\u003E\n\u003Cp\u003ESo many young people are struggling with loneliness or anxiety: Scouts gives them the courage to be themselves, step up, and shape their futures. \u00A0\u003C/p\u003E\n\u003Cp\u003EThis is what\u2019s driven me in my role as Scouts Chair \u2013 our Board of Trustees feel the same way. Ultimately, through Scouts, it\u2019s our job to help every young person experience new adventures, give back to their communities, and find a space they can call their own. Demand for joining Scouts remains high: our waiting list is still at more than 100,000. I\u2019m encouraged that we\u2019ve continued to see strong growth in Squirrels. An additional 3,800 4-6 year olds joined Squirrels this year, bringing us to a total of 11,547 new places generously supported so far by Omaze. These children, and the new volunteers who join with them, are the future of our movement.\u003C/p\u003E\n\u003Cp\u003EI\u2019m equally heartened that Explorers, for 14-18 year olds, is growing too \u2013 it\u2019s up by 3%. This year, our teams have been preparing for the reboot of Explorers with a programme that meets the needs and aspirations of Generation Alpha. The outdoors, skills, wellbeing, and belonging are at the heart of this updated programme.\u003C/p\u003E\n\u003Cp\u003EYet, we haven\u2019t been able to welcome as many 6-10 year olds as we\u2019d like, meaning numbers in these sections have seen a second year of plateau. This lack of spaces is partially because some of our volunteers are doing important work, creating smaller Beaver and Cub sections, to enable them to give more dedicated support to young people with greater needs. In the light of these challenges, we need to double down in supporting our volunteers who, in turn, support a generation who needs Scouts more than ever. Our new strategy, Place to Belong, will help us in this aim. I\u2019m so pleased by the way our teams have worked together to shape the strategy.\u003C/p\u003E","gtmId":"","gtmClass":""}]}],"config":null},{"type":"TwoColumnLayoutBlock","areas":[{"items":[{"gridType":"gridImageBlock","gtmId":"","gtmClass":"","image":"/media/0gvn1nnh/princess-of-wales-with-squirrels.jpg","width":1280,"height":720,"altText":"HRH The Princess of Wales smiles while talking to a group of Squirrels.","caption":"Joint President, HRH The Princess of Wales","link":null}]},{"items":[{"gridType":"gridImageBlock","gtmId":"","gtmClass":"","image":"/media/vfvpapky/dwayne-fields-with-young-people.jpg","width":1280,"height":720,"altText":"Dwayne Fields looks to the side while talking to a group of young people wearing helmets.","caption":"Chief Scout, Dwayne Fields","link":null}]}],"config":null},{"type":"singleColumn","areas":[{"items":[{"gridType":"RichTextBlock","content":"\u003Cp\u003EI was particularly inspired by last summer\u2019s UK Youth Forum, where over 500 young people attended four in-person events across the UK \u2013 making their voices heard. Many others took part online, and in their own groups.\u003C/p\u003E\n\u003Cp\u003EThe result of this process is a clear vision, empowering even more young people to take the lead \u2013 by making a positive difference in the world. Through their kindness and commitment, I know we\u2019ll help create and inspire better, stronger communities.\u003C/p\u003E\n\u003Cp\u003EThis remarkable contribution from our young people is thanks, in no small part, to the efforts of our UK Youth Team, capably steered by our outgoing UK Youth Lead, Ayesha Karim. Her relentless determination and clear-eyed vision to help young people shape their own future has been an inspiration. We were so proud of the way Ayesha and fellow UK Youth Team member, Rob Mason, represented Scouts at Windsor Castle in December at a showcase of volunteering hosted by Our Patron HM The King as part of the State Visit of the President of Germany. My heartfelt thanks go to them.\u003C/p\u003E\n\u003Cp\u003EI also extend my thanks to our wider volunteer and staff teams, our generous supporters, and to my fellow trustees. A special mention must go to our Chief Scout, Dwayne Fields, whose support has helped us extend our reach and raise awareness of Scouts at a national level. Dwayne also found time to support many events, large and small, meeting our members so they feel valued.\u003C/p\u003E\n\u003Cp\u003EAs I finish my term, both as Chair and a trustee, I continue to be inspired by the enormous potential of our movement and the dedication of our members. As an organisation, Scouts has been tested at times, and we\u2019ve had to critically reflect on both what we do well and examine where we can do more to realise that potential.\u003C/p\u003E\n\u003Cp\u003EIt\u2019s clear to me that, by working together, we can deliver our life-changing programme, creating opportunities for adventure and community impact, while keeping young people safe. Our collective efforts mean that Scouts continues to be the bright moment in the week for nearly 450,000 young people.\u003C/p\u003E\n\u003Cp\u003EWhen I was a young person, Scouts changed my life immeasurably and genuinely gave me a place to belong. Serving as Chair of the organisation that gave so much to me has been a privilege. As our new strategy begins, I\u2019m as optimistic as ever about our future.\u003C/p\u003E\n\u003Cp\u003E\u003Cstrong\u003ECraig Dewar-Willox\u003C/strong\u003E\u003Cbr\u003EChair\u003C/p\u003E","gtmId":"","gtmClass":""},{"type":"Promo","cta":"","body":"\u003Ch4\u003E\u2018Scouts continues to be the bright moment in the week for nearly 450,000 young people\u2019\u003C/h4\u003E","link":null,"colour":"#205b41","title":"","image":null,"imageFocus":"","imageId":0,"imageKey":"00000000-0000-0000-0000-000000000000","imageCrop":"","gridType":"card","gtmId":"","gtmClass":""}]}],"config":null}]},"sections":[{"content":{"layouts":[{"type":"singleColumn","areas":[{"items":[{"gridType":"RichTextBlock","content":"\u003Cp\u003E\u003Cstrong\u003EWelcome from our Chief Executive\u003C/strong\u003E\u003C/p\u003E\n\u003Cp\u003EThis year\u2019s been a real reset moment for Scouts.\u003C/p\u003E\n\u003Cp\u003EWe\u2019ve launched our new strategy, completed a restructure of our staff team, and started work on a three-year-plan focused on supporting our movement. This makes us well prepared for the path ahead \u2013 empowering more young people from every community and giving them a place to belong.\u003C/p\u003E\n\u003Cp\u003EA major part of the year was spent taking action on our finances, our staffing, and understanding our core services for our movement. It\u2019s been a challenging process, especially for our committed staff team, who\u2019ve continued to deliver strong support for our members. I\u2019d like to take this moment to thank staff colleagues for their hard work and dedication.\u003C/p\u003E\n\u003Cp\u003ENow we have a steady structure, we\u2019re positioned to be financially stable, stronger, and ready for the future. Our next steps will be steered by our new strategy: Place to Belong, which guides us through to 2035. Reflecting our role as the UK\u2019s largest youth movement, our strategy\u2019s been shaped by over 28,000 people, including thousands of young people. They told us they need a place to belong more than ever. Half said they regularly feel lonely, and 44% said they found it hard to make friends.\u003C/p\u003E\n\u003Cp\u003EScouts can give that safe place, with trusted adults, where they can be themselves and find themselves. I remember valuing that so much as a young person in Scouts. It\u2019s there that I learnt the confidence, leadership, and teamwork I still use today.\u003C/p\u003E\n\u003Cp\u003EThis is only possible thanks to the generosity of partners like the Postcode Lottery, the Department for Culture, Media and Sport (DCMS) Uniformed Youth Fund, and Omaze. These supporters have accelerated our commitment to creating more Scouts places in more communities.\u003C/p\u003E","gtmId":"","gtmClass":""}]}],"config":null},{"type":"TwoColumnLayoutBlock","areas":[{"items":[{"gridType":"gridImageBlock","gtmId":"","gtmClass":"","image":"/media/xsneh51w/princess-of-wales-at-lake-district.jpg","width":1280,"height":720,"altText":"The Princess of Wales, wearing a cap, smiles at some young people.","caption":"","link":null}]},{"items":[{"gridType":"gridImageBlock","gtmId":"","gtmClass":"","image":"/media/vxif2vao/young-people-wearing-orange-helmets.jpg","width":1280,"height":720,"altText":"Two young people look upwards while wearing orange helmets and holding a rope.","caption":"","link":null}]}],"config":null},{"type":"singleColumn","areas":[{"items":[{"gridType":"RichTextBlock","content":"\u003Cp\u003EHand in hand with our work on the strategy, there\u2019s been a focus on our culture. We\u2019ve renewed our commitment to our shared values.\u003C/p\u003E\n\u003Cp\u003EDespite increasing polarisation in our local communities, we\u2019re proud to welcome people from all backgrounds. The connections people make through Scouts build bridges across communities and maintain a dialogue between those of all faiths and beliefs.\u003C/p\u003E\n\u003Cp\u003EThere have been many bright moments this year, reminding us of the power of what we do to change lives. Last spring, a group of Scouts, Explorers, and our Chief Scout Dwayne Fields, hiked in the Lake District with our Joint President, HRH The Princess of Wales. It was inspiring to see how spending time in nature improves young people\u2019s happiness and wellbeing.\u003C/p\u003E\n\u003Cp\u003ESimilarly, we saw thousands of young people get together at international camps and jamborees, and especially at the Moot in Portugal. These special moments remind us we\u2019re all part of an incredible global family of more than 60 million Scouts.\u003C/p\u003E\n\u003Cp\u003EWe\u2019re ready for the path ahead. But only by working together can we truly achieve our ambitions and provide better support to young people and volunteers. While so many young people express that the future can feel uncertain, Scouts offers the skills they need to thrive and, most vitally, a place to belong.\u003C/p\u003E\n\u003Cp\u003ETo all our young people, volunteers, staff, and supporters, thank you for joining us on this journey.\u003C/p\u003E\n\u003Cp\u003E\u003Cstrong\u003EAidan Jones OBE \u003C/strong\u003E\u003Cbr\u003EChief Executive\u0026nbsp;\u003C/p\u003E","gtmId":"","gtmClass":""}]}],"config":null}]},"prev":null,"next":{"link":"/about-us/our-impacts-and-reports/scouts-annual-report-2025-26/focused-on-our-movement-supporting-volunteers/","title":"Focused on our movement, supporting volunteers"},"allParts":[{"link":"/about-us/our-impacts-and-reports/scouts-annual-report-2025-26/prepared-for-the-path-ahead/","title":"Prepared for the path ahead"},{"link":"/about-us/our-impacts-and-reports/scouts-annual-report-2025-26/focused-on-our-movement-supporting-volunteers/","title":"Focused on our movement, supporting 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report.","browserTitle":null,"silktide":"eyJjbXMiOiJVbWJyYWNvIiwiZWRpdG9yVXJsIjoiaHR0cHM6Ly9wcm9kLWNtcy5zY291dHMub3JnLnVrLy91bWJyYWNvIy9jb250ZW50L2NvbnRlbnQvZWRpdC85MDg5MCJ9","canonicalUrl":"https://www.scouts.org.uk/about-us/our-impacts-and-reports/scouts-annual-report-2025-26/prepared-for-the-path-ahead/"},{"content":{"layouts":[{"type":"singleColumn","areas":[{"items":[{"gridType":"RichTextBlock","content":"\u003Cp\u003E\u003Cstrong\u003EWelcome from our UK Chief Volunteer\u003C/strong\u003E\u003C/p\u003E\n\u003Cp\u003ESince 2021, when I started in this role, I\u2019ve been privileged to see the incredible impact my fellow volunteers have.\u0026nbsp;\u003C/p\u003E\n\u003Cp\u003EFrom supporting young people (and each other) through the pandemic, to navigating changes to the way we volunteer \u2013 including new systems and structures \u2013 their patience and fortitude have always been remarkable.\u003C/p\u003E\n\u003Cp\u003ENow, with the launch of our new strategy, Place to Belong, a new chapter begins. This is a time of focus and renewal.\u003C/p\u003E\n\u003Cp\u003EWe\u2019re moving on from what can feel like many competing priorities to just two: delivering a great programme for young people and supporting our volunteers. If we get both of these right, our movement will thrive.\u003C/p\u003E\n\u003Cp\u003EThe new strategy gives us a united sense of purpose and direction, supported by a positive, shared culture founded on Scout values.\u003C/p\u003E\n\u003Cp\u003EThere\u2019s a shift towards focused, everyday, support for our time-pressed volunteers. We\u2019re committed to removing complexity without compromising safety. Across the year, we\u2019ve seen changes to our volunteer and staff structures which, I know, has been unsettling for some. Thank you to all our teams for managing this with such good grace.\u003C/p\u003E\n\u003Cp\u003EWe\u2019ve made efficiencies to our delivery, started to simplify our governance, and improved our processes. This reduces costs, but, more importantly, it saves volunteers\u2019 time.\u003C/p\u003E\n\u003Cp\u003ENow, with the right balance across our teams, and a more sustainable financial base, we\u2019ve the stability we need to deliver on our ambitions to empower more young people. I\u2019ve seen so many things this year that give me hope for the future \u2013 like the 500 Explorer Scouts who travelled to Portugal for the 16th World Scout Moot. You were incredible ambassadors for the UK, building the international friendships we need to promote a more peaceful world.\u003C/p\u003E\n\u003Cp\u003EI was also incredibly proud of the Scouts who represented us at the VE Day 80 commemorations. Especially Abbie McFarlane, a King\u2019s Scout from Hereford and Worcester, who gave a thoughtful address of thanks in Westminster Abbey. We returned to the Abbey when we celebrated the contribution of our volunteers in our Thanksgiving Service, close to Founder\u2019s Day in February.\u003C/p\u003E\n\u003Cp\u003EScouts contribution to society was recognised more widely this year too. We were so proud of the six groups who were awarded the King\u2019s Award for Voluntary Service this year. They\u2019ve been bright beacons of hope, strengthening community cohesion. It was wonderful to see our volunteers, including our tireless Chief Scout Dwayne Fields, and Squirrels supporting our Joint President, HRH The Princess of Wales, at Frogmore House during the US state visit in September. It was a true showcase of what we do best \u2013 getting young people into nature, building skills, and friendships.\u003C/p\u003E\n\u003Cp\u003EMy thanks also to our indefatigable Joint President, HRH The Duke of Kent, who celebrated his 90th birthday this year. A longtime advocate for Scouts, The Duke made sure he was there for our Queen\u2019s and King\u2019s Scouts at their day of Celebration and Achievement at Windsor Castle in April 2025.\u003C/p\u003E\n\u003Cp\u003EAs I begin my new five-year term, it\u2019s a moment to reflect not only on how much we\u2019ve achieved together, but on how much we have to look forward to. Not least, preparing for hosting the World Scout Conference as part of our 120 years of Scouts leadership in 2027.\u003C/p\u003E\n\u003Cp\u003ELet\u2019s go forward in a spirit of friendship, with belief in our purpose, to deliver our bright vision for the future. \u0026nbsp;\u003C/p\u003E\n\u003Cp\u003E\u003Cstrong\u003ECarl Hankinson \u003C/strong\u003E\u003Cbr\u003EUK Chief Volunteer\u003C/p\u003E","gtmId":"","gtmClass":""}]}],"config":null}]},"prev":{"link":"/about-us/our-impacts-and-reports/scouts-annual-report-2025-26/prepared-for-the-path-ahead/","title":"Prepared for the path ahead"},"next":{"link":"/about-us/our-impacts-and-reports/scouts-annual-report-2025-26/our-purpose-and-method/","title":"Our purpose and method"},"allParts":[{"link":"/about-us/our-impacts-and-reports/scouts-annual-report-2025-26/prepared-for-the-path-ahead/","title":"Prepared for the path 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years","headerSubTitle":null,"headerCta":null,"headerCtaText":null,"headerCtaLink":null,"headerBackgroundColour":null,"showSEOImage":false,"headerBackgroundImage":null,"quickLinks":null},"searchDescription":"Discover how we\u0027re shaping the next nine years as part of our annual report 2025-26.","subHeader":"Discover how we\u0027re shaping the next nine years as part of our annual report 2025-26.","browserTitle":null,"silktide":"eyJjbXMiOiJVbWJyYWNvIiwiZWRpdG9yVXJsIjoiaHR0cHM6Ly9wcm9kLWNtcy5zY291dHMub3JnLnVrLy91bWJyYWNvIy9jb250ZW50L2NvbnRlbnQvZWRpdC85MDkwMCJ9","canonicalUrl":"https://www.scouts.org.uk/about-us/our-impacts-and-reports/scouts-annual-report-2025-26/the-path-ahead-shaping-the-next-nine-years/"},{"content":{"layouts":[{"type":"singleColumn","areas":[{"items":[{"type":"Promo","cta":"","body":"\u003Cp\u003ETo welcome more people than ever to our movement and to grow in an inclusive way. The benefits of what Scouts offers young people, volunteers, and communities must be open to all communities in the UK. We\u2019re focused on removing the barriers to joining, both for those on waiting lists, and those from communities who don\u2019t yet see a place to belong in Scouts.\u003C/p\u003E","link":null,"colour":"#205b41","title":"Our aim","image":null,"imageFocus":"","imageId":0,"imageKey":"00000000-0000-0000-0000-000000000000","imageCrop":"","gridType":"card","gtmId":"","gtmClass":""},{"gridType":"RichTextBlock","content":"\u003Cp\u003EIndices of Multiple Deprivation (IMDs) are widely used data sets that classify the relative deprivation in small areas of England, there are equivalents for Wales, Scotland, and Northern Ireland. They give areas a deprivation score \u2013 1 being most deprived, and 10 being least deprived. Scouts is passionate about supporting more young people in IMD 1\u20135 areas. This section connects our growth objective in our Skills for Life strategy with the growth strategic outcome in our new Place to Belong strategy.\u003C/p\u003E\n\u003Ch3\u003EOur goals\u003C/h3\u003E\n\u003Cul\u003E\n\u003Cli\u003EBuild a representative movement, so our volunteer role models are reflective of the communities we serve.\u003C/li\u003E\n\u003Cli\u003EPrioritise specific support for the growth of new Squirrels Dreys, and retention within Beavers and Cubs, supported by the Omaze donation.\u003C/li\u003E\n\u003Cli\u003EFocus on capacity building and targeted delivery that accelerates Scouts being more accessible to underrepresented parts of society. This\u2019ll include work with Muslim communities and our Scouting in Black Communities pilot.\u003C/li\u003E\n\u003Cli\u003EEnable targeted local investment in growth capacity by supporting Counties and Districts to invest in locally funded growth staff.\u0026nbsp;\u003C/li\u003E\n\u003C/ul\u003E","gtmId":"","gtmClass":""}]}],"config":null},{"type":"TwoColumnLayoutBlock","areas":[{"items":[{"gridType":"gridImageBlock","gtmId":"","gtmClass":"","image":"/media/cgrehxss/young-people-with-sticks.jpg","width":6000,"height":4000,"altText":"A group of young people talk while crouching down and holding sticks.","caption":"","link":null}]},{"items":[{"gridType":"gridImageBlock","gtmId":"","gtmClass":"","image":"/media/tqpkm1e0/young-people-in-the-rain.jpg","width":6000,"height":4000,"altText":"A group of young people wearing rain coats smile while standing in the rain.","caption":"","link":null}]}],"config":null},{"type":"singleColumn","areas":[{"items":[{"gridType":"RichTextBlock","content":"\u003Ch3\u003EProgress a year on\u003C/h3\u003E\n\u003Cp\u003EThanks to the passion and commitment of our volunteers, we\u2019ve seen growth across many parts of the UK. However, it\u2019s not been universal, with continued challenges around retaining places for Beavers and Cubs. We know we can go further in supporting our volunteers to create the conditions for growth.\u003C/p\u003E\n\u003Cul\u003E\n\u003Cli\u003EWe\u2019ve seen an overall 0.4% decrease in numbers of young people (ages 4-18), 1,757 individuals, across Scouts.\u0026nbsp;\u003C/li\u003E\n\u003Cli\u003EThere\u2019s been continued growth of Squirrel Scouts, which saw an increase of 3,831 young people this year.\u003C/li\u003E\n\u003Cli\u003EIn 2026, Scouts has 144,848 adult volunteers supporting our young people, up from 141,782 in 2025.\u003C/li\u003E\n\u003Cli\u003EOur staff team supported volunteers to open 270 new sections and reenergise a further 104 sections in England this year, of which 45% of those are in IMD 1-3 locations, and 66% are in IMD 1-5. 15% of these sections serve communities which have predominantly Black, Asian, and Minority Ethnic populations.\u003C/li\u003E\n\u003Cli\u003EWith 452 new Dreys, we now have a total of 11,547 Squirrels places that have been supported by the generous Omaze donation.\u003C/li\u003E\n\u003Cli\u003EThis year, we opened 90 new Beaver Colonies and Cub Packs in England. However, Beavers and Cubs membership saw a 3.6% drop overall across the UK. Our volunteers tell us the biggest challenge is recruiting and retaining volunteers for this age range. We also hear concerns from volunteers about how to best support the behaviours this age group demonstrate, and how to support young people with SEND needs. We\u2019re enabling Lead Volunteers to actively work on addressing this, again supported by the Omaze donation.\u003C/li\u003E\n\u003Cli\u003EFrom an all-time high in 2025 of 21,162, Young Leaders declined by 5%, bringing the total to 20,054 members. This exceeds our Skills for Life target of 19,500 Young Leaders.\u003C/li\u003E\n\u003Cli\u003EThis year we\u2019ve welcomed an additional 243 Scouts and 1,488 Explorer Scouts. This has partly been supported by Department for Culture, Media and Sport (DCMS) funding, which enabled us to open 82 new Scout Troops and Explorer Scout Units in England.\u003C/li\u003E\n\u003Cli\u003EDespite the focused efforts on tackling waiting lists, demand for Scouts means our waiting lists remain similar to last year, with 107,601 young people wanting places.\u003C/li\u003E\n\u003Cli\u003EOur pilot for Scouting in Black Communities hasn\u2019t progressed as we\u2019d planned. We\u2019ve learned that we need to have the stability and commitment of permanent resource and to take a different approach to building relationships.\u003C/li\u003E\n\u003C/ul\u003E","gtmId":"","gtmClass":""}]}],"config":null},{"type":"TwoColumnLayoutBlock","areas":[{"items":[{"gridType":"gridImageBlock","gtmId":"","gtmClass":"","image":"/media/3lfkgd0a/young-people-potting-in-rain.jpg","width":6000,"height":4000,"altText":"A group of young people in rain coats smile while potting soil in the rain.","caption":"","link":null}]},{"items":[{"gridType":"gridImageBlock","gtmId":"","gtmClass":"","image":"/media/2pubwyz4/young-person-in-raincoat-smiling.jpg","width":6000,"height":4000,"altText":"A young person wearing a rain coat smiles and waves while looking to the side.","caption":"","link":null}]}],"config":null},{"type":"singleColumn","areas":[{"items":[{"gridType":"RichTextBlock","content":"\u003Ch3\u003EWhat\u0027s next\u003C/h3\u003E\n\u003Cul\u003E\n\u003Cli\u003EFocus on supporting volunteers in creating the right conditions for growth by reducing barriers, strengthening capability, and targeting support where it\u2019ll have the greatest impact.\u003C/li\u003E\n\u003Cli\u003EFocus on raising visibility locally to support growth \u2013 using the joyful celebrations of our triple birthday year: 5 years of Squirrels, 40 years of Beavers, and 110 years of Cubs.\u003C/li\u003E\n\u003Cli\u003EStrengthen leadership teams at County and District level by improving the recruitment, induction, and early effectiveness of County and District Leadership Teams.\u003C/li\u003E\n\u003Cli\u003EEmbed evaluation and data-driven approaches that monitor progress and impact, to ensure inclusion and growth is measurable.\u003C/li\u003E\n\u003Cli\u003EExpand and strengthen inclusion initiatives across all regions and 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2025-26.","browserTitle":null,"silktide":"eyJjbXMiOiJVbWJyYWNvIiwiZWRpdG9yVXJsIjoiaHR0cHM6Ly9wcm9kLWNtcy5zY291dHMub3JnLnVrLy91bWJyYWNvIy9jb250ZW50L2NvbnRlbnQvZWRpdC85MDkwMiJ9","canonicalUrl":"https://www.scouts.org.uk/about-us/our-impacts-and-reports/scouts-annual-report-2025-26/a-growing-and-inclusive-movement/"},{"content":{"layouts":[{"type":"singleColumn","areas":[{"items":[{"type":"Promo","cta":"","body":"\u003Cp\u003EWe want to empower young people with the skills and abilities they need to navigate an unpredictable future. We know that Scouts offers young people a place to belong so we\u2019re determined to ensure Scouts is available to as many young people as possible.\u0026nbsp;\u003C/p\u003E","link":null,"colour":"#205b41","title":"Our aim","image":null,"imageFocus":"","imageId":0,"imageKey":"00000000-0000-0000-0000-000000000000","imageCrop":"","gridType":"card","gtmId":"","gtmClass":""},{"gridType":"RichTextBlock","content":"\u003Ch3\u003EOur goals\u003C/h3\u003E\n\u003Cul\u003E\n\u003Cli\u003ETo safely deliver a fun, relevant, and inclusive programme for all age ranges.\u003C/li\u003E\n\u003Cli\u003ETo support every young person in Scouts to build the skills and confidence to thrive. Through adventure, teamwork, and meaningful opportunities to lead, our young people can develop their identity and purpose.\u003C/li\u003E\n\u003Cli\u003ETo give volunteers practical resources so they can confidently support all young people to make Scouts their place to belong.\u0026nbsp;\u003C/li\u003E\n\u003C/ul\u003E\n\u003Ch3\u003EProgress a year on\u003C/h3\u003E\n\u003Cul\u003E\n\u003Cli\u003EEnabled volunteers to deliver more than one million nights away for young people.\u003C/li\u003E\n\u003Cli\u003EExpanded financial skills learning to Scouts and Explorers supported by HSBC UK, so Money Skills are built progressively from 6 to 18.\u003C/li\u003E\n\u003Cli\u003E116 Explorer Units helped us test new Challenge Awards and Activity Badges before they become part of the new Explorer Scout programme from September 2026.\u003C/li\u003E\n\u003Cli\u003EMore than 120 County/Area/District Youth Leads trained at Gilwell Park this year with 94% reporting more confidence afterwards.\u003C/li\u003E\n\u003Cli\u003ERecognised the skills and achievements of our highest achievers, celebrating 425 Queen\u2019s and King\u2019s Scouts at Windsor.\u003C/li\u003E\n\u003Cli\u003E4,513 Scouts earned their \u2018The Duke of Edinburgh\u2019s Award\u2019(DofE), with 811 of those having additional needs or in economic hardship.\u00A0\u003C/li\u003E\n\u003Cli\u003ERelaunched our Air Activities Staged badge with the RAF and upgraded creative activities for Beavers with Hobbycraft. Our Scout section Chef badge got a refresh thanks to HelloFresh \u2013 Chef and former Scout, Ainsley Harriot, cooked with the 63rd Hackney Scout Group.\u00A0\u003C/li\u003E\n\u003Cli\u003EImproved accessibility for young people with more complex support needs, by relaunching Scouts partnership with the Mencap Gateway Award. It can be used instead of the challenges in our Explorer and Network Top Awards, helping to make Top Awards open to all.\u003C/li\u003E\n\u003Cli\u003EPiloted new approaches to make Scouts available for young people with additional needs or in IMD 1-3, with learnings we can develop for the future. For example, a pilot in Leicester and Great Yarmouth empowered Young Leaders to enable other young people in IMD 1-3 to gain skills with Scouts. More than 70% of these Young Leaders reported feeling more confident to take on leadership as a result.\u003C/li\u003E\n\u003Cli\u003EIncreased our resources for volunteers to enable young people who need additional support: 1,000 volunteers learned about supporting young people with neurodiversity through a webinar series enabled by the Omaze donation. We saw more than 2,000 volunteers accessing resources to support disabled young people and volunteers. We also launched new visual support tools, in partnership with Widgit, which have already been accessed more than 6,000 times.\u003C/li\u003E\n\u003C/ul\u003E","gtmId":"","gtmClass":""}]}],"config":null},{"type":"TwoColumnLayoutBlock","areas":[{"items":[{"gridType":"gridImageBlock","gtmId":"","gtmClass":"","image":"/media/eivdrb4m/young-wheelchair-user.jpg","width":1280,"height":720,"altText":"A young wheelchair user smiles while looking to the side and wearing a yellow and red necker.","caption":"","link":null}]},{"items":[{"gridType":"gridImageBlock","gtmId":"","gtmClass":"","image":"/media/ac2hlgeo/young-people-at-windsor.jpg","width":1280,"height":720,"altText":"Young people stand in a line and shake hands at Windsor.","caption":"","link":null}]}],"config":null},{"type":"singleColumn","areas":[{"items":[{"gridType":"RichTextBlock","content":"\u003Ch3\u003EWhat\u0027s next\u003C/h3\u003E\n\u003Cul\u003E\n\u003Cli\u003EIncrease the number of outdoor, adventurous activities and nights away that all young people have with Scouts.\u003C/li\u003E\n\u003Cli\u003ESupport the reboot of the Explorers programme through our movement.\u003C/li\u003E\n\u003Cli\u003ERe-design and start to test a new programme for our 18\u002B young people.\u003C/li\u003E\n\u003Cli\u003EKeep evolving our section programmes to fit what young people need today.\u003C/li\u003E\n\u003Cli\u003ECreate more meaningful opportunities for young people to lead, so that young people are not just shaped by Scouts, they\u2019re shaping it.\u003C/li\u003E\n\u003Cli\u003EDevelop more support for volunteers to create inclusive experiences for young people, including practical tools, and e-learning.\u003C/li\u003E\n\u003Cli\u003ETest and scale progressive programme activities about mental health, wellbeing, and healthy relationships for all our sections, supported by Omaze.\u003C/li\u003E\n\u003Cli\u003EResearch and develop assets for Peace Education for all 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We\u2019ll strive to make volunteering flexible, inclusive, and rewarding, so volunteers feel valued, appreciated, and able to succeed in their roles.\u003C/p\u003E","link":null,"colour":"#205b41","title":"Our aim","image":null,"imageFocus":"","imageId":0,"imageKey":"00000000-0000-0000-0000-000000000000","imageCrop":"","gridType":"card","gtmId":"","gtmClass":""},{"gridType":"RichTextBlock","content":"\u003Ch3\u003EOur goals\u003C/h3\u003E\n\u003Cul\u003E\n\u003Cli\u003ERecruit more volunteers to Scouts and help them feel welcome from the start.\u003C/li\u003E\n\u003Cli\u003EImprove flexibility, learning, and support so volunteering fits with other life commitments.\u003C/li\u003E\n\u003Cli\u003EEnsure our tools, learning, and leadership support enable volunteers to deliver safely and effectively.\u003C/li\u003E\n\u003C/ul\u003E\n\u003Ch3\u003EProgress a year on\u003C/h3\u003E\n\u003Cul\u003E\n\u003Cli\u003EThis year has been another challenging one for all our volunteers, particularly Lead Volunteers and Leadership Teams. 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We support young people to take practical, locally led action on the issues they care about \u2013 volunteering with partners, improving shared spaces, and bringing people together through projects they help plan and deliver. 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significance, and youth-led local action.\u003C/p\u003E\n\u003Cul\u003E\n\u003Cli\u003E32,842 young people earned a Community Impact badge, recognising the positive change they helped create.\u003C/li\u003E\n\u003Cli\u003E15,500 young people earned their Earth Tribe Award, contributing to greener communities.\u003C/li\u003E\n\u003Cli\u003E42.2% of Scouts aged 4\u201314 and 5.4% aged 14\u002B achieved Top Awards, where community impact is a key component.\u003C/li\u003E\n\u003Cli\u003E40% of Section Leaders said their young people volunteer in the community at least once a term (4% above the 2019 baseline, but 7% below the 2025 target).\u003C/li\u003E\n\u003Cli\u003EIn 2025, 82% of young people said Scouts helps them feel able to make a positive impact in their community (up 4% since 2024 and 6% since 2019).\u003C/li\u003E\n\u003Cli\u003EScouts also took part in VE Day 80 commemorations nationally and locally, helping communities come together to remember and say thank 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Our movement should be effectively governed and supported by a culture of careful and sound resource management.\u003C/p\u003E","link":null,"colour":"#205b41","title":"Our aim","image":null,"imageFocus":"","imageId":0,"imageKey":"00000000-0000-0000-0000-000000000000","imageCrop":"","gridType":"card","gtmId":"","gtmClass":""},{"gridType":"RichTextBlock","content":"\u003Ch3\u003EOur goals\u003C/h3\u003E\n\u003Cul\u003E\n\u003Cli\u003EBuild strong and sustainable foundations so Scouts has the structures, and capabilities needed to thrive long term.\u003C/li\u003E\n\u003Cli\u003EKeep every member safe through a culture and practice of safeguarding, safety, and wellbeing across the movement.\u003C/li\u003E\n\u003Cli\u003ECreate a movement that is welcoming, accessible, and representative \u2013 where everyone feels they belong.\u003C/li\u003E\n\u003Cli\u003EStrengthen organisational resilience so our movement can adapt, respond, and succeed through change and uncertainty.\u003C/li\u003E\n\u003Cli\u003EManage resources responsibly via careful, sustainable, and value-driven stewardship of finances, people, property, and assets.\u003C/li\u003E\n\u003C/ul\u003E\n\u003Ch3\u003EProgress a year on\u003C/h3\u003E\n\u003Cul\u003E\n\u003Cli\u003EWorked towards the launch of \u2018Our Strategy to 2035: Place to Belong\u2019 built from 28,000 people\u2019s views from Scouts and externally. 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2025-26.","browserTitle":null,"silktide":"eyJjbXMiOiJVbWJyYWNvIiwiZWRpdG9yVXJsIjoiaHR0cHM6Ly9wcm9kLWNtcy5zY291dHMub3JnLnVrLy91bWJyYWNvIy9jb250ZW50L2NvbnRlbnQvZWRpdC85MDkyNSJ9","canonicalUrl":"https://www.scouts.org.uk/about-us/our-impacts-and-reports/scouts-annual-report-2025-26/a-safe-inclusive-and-sustainable-movement/"},{"content":{"layouts":[{"type":"singleColumn","areas":[{"items":[{"type":"Promo","cta":"","body":"\u003Cp\u003EThe Scout Experience Survey (SES) helps us understand the difference Scouts makes to young people. Each year, it captures young people\u2019s attitudes and experiences against our Theory of \u0026nbsp;Change outcomes, offering a clear picture of where Scouts is \u0026nbsp;having the greatest impact through:\u0026nbsp;\u003C/p\u003E\n\u003Cul\u003E\n\u003Cli\u003EAdventure \u0026nbsp;\u0026nbsp;\u003C/li\u003E\n\u003Cli\u003ECitizenship\u0026nbsp;\u003C/li\u003E\n\u003Cli\u003ELeadership\u003C/li\u003E\n\u003Cli\u003EWellbeing\u003C/li\u003E\n\u003Cli\u003ESkills for Life\u003C/li\u003E\n\u003Cli\u003EConnectedness\u0026nbsp;\u003C/li\u003E\n\u003C/ul\u003E","link":null,"colour":"#205b41","title":"","image":null,"imageFocus":"","imageId":0,"imageKey":"00000000-0000-0000-0000-000000000000","imageCrop":"","gridType":"card","gtmId":"","gtmClass":""},{"gridType":"RichTextBlock","content":"\u003Cp\u003EAs we move from our Skills for Life strategy into Our Strategy to 2035: Place to Belong, the SES provides compelling evidence of the positive effect our approach has had since 2019.\u003C/p\u003E\n\u003Cp\u003EYoung people report a stronger sense of adventure, higher levels of wellbeing, deeper connection with others, and a growing commitment to their communities. Compared with 2019, they\u2019re more physically active overall, with many now achieving at least 30 minutes of activity on five days each week. They also describe feeling happier, more confident, and more satisfied with life, while levels of anxiety have reduced. Together, these indicators build a clear picture of improved everyday wellbeing for young people involved in Scouts.\u003C/p\u003E\n\u003Cp\u003EOur young people have provided feedback to be proud of:\u0026nbsp;\u003C/p\u003E\n\u003Cul\u003E\n\u003Cli\u003E\u003Cstrong\u003E95% developed life skills that\u2019ll benefit them in the future.\u003C/strong\u003E (\u002B1% from 2024, \u002B2% from 2019)\u003C/li\u003E\n\u003Cli\u003E\u003Cstrong\u003E93% of our young people take part in activities they hadn\u2019t tried before Scouts.\u003C/strong\u003E (-2% from 2024, no change from 2019)\u003C/li\u003E\n\u003Cli\u003E\u003Cstrong\u003E85% say they\u2019re happier since joining Scouts.\u003C/strong\u003E (no change from 2024, \u002B6% from 2019)\u003C/li\u003E\n\u003Cli\u003E\u003Cstrong\u003E87% say Scouts made them more confident.\u003C/strong\u003E (\u002B3% from 2024, \u002B4% from 2019)\u003C/li\u003E\n\u003Cli\u003E\u003Cstrong\u003E70% say they\u2019re healthier through being part of Scouts.\u003C/strong\u003E (\u002B2% from 2024, \u002B5% from 2019)\u003C/li\u003E\n\u003Cli\u003E\u003Cstrong\u003E43% report they do better in school through attending Scouts.\u003C/strong\u003E (\u002B3% from 2024, \u002B3% from 2019)\u003C/li\u003E\n\u003Cli\u003E\u003Cstrong\u003E70% say Scouts made them more confident about getting a job in the future.\u003C/strong\u003E (\u002B4% from 2024, no change from 2019)\u003C/li\u003E\n\u003Cli\u003ESince 2019, there\u2019s only been a significant \u003Cstrong\u003Edecline\u003C/strong\u003E across one Theory of Change outcome: perseverance and grit. 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2025-26.","browserTitle":null,"silktide":"eyJjbXMiOiJVbWJyYWNvIiwiZWRpdG9yVXJsIjoiaHR0cHM6Ly9wcm9kLWNtcy5zY291dHMub3JnLnVrLy91bWJyYWNvIy9jb250ZW50L2NvbnRlbnQvZWRpdC85MDkyOCJ9","canonicalUrl":"https://www.scouts.org.uk/about-us/our-impacts-and-reports/scouts-annual-report-2025-26/the-impact-of-scouts-on-young-people/"},{"content":{"layouts":[{"type":"singleColumn","areas":[{"items":[{"gridType":"RichTextBlock","content":"\u003Ch3\u003EAim\u003C/h3\u003E\n\u003Cp\u003ETo empower and support those with operational and governance responsibilities for safety, as they deliver safe activities for our young people, via new learning and guidance. To provide young people with learning opportunities through an adventurous exciting programme, where risk is appropriately managed.\u003C/p\u003E","gtmId":"","gtmClass":""},{"gridType":"RichTextBlock","content":"\u003Ch3\u003EProgress a year on\u003C/h3\u003E\n\u003Cp\u003EThe review period of 2025/26 was a time of significant organisational change for Scouts. To facilitate young people doing adventurous outdoors activities during this time, we have:\u0026nbsp;\u003C/p\u003E\n\u003Cul\u003E\n\u003Cli\u003ECompleted a review and as a result, refreshed our Purple Card emergency procedure.\u0026nbsp;\u003C/li\u003E\n\u003Cli\u003ESupported all volunteers to complete new safety learning approved by the Royal Society for the Prevention of Accidents, which 137,546 (99.3%) of our volunteers completed. This figure is a credit to our volunteers and how seriously they take keeping young people safe.\u003C/li\u003E\n\u003Cli\u003EReviewed our safety guidance content on our website to make it easier to use.\u003C/li\u003E\n\u003Cli\u003EImproved data insights through regular reports on incident data to County leaders.\u003C/li\u003E\n\u003Cli\u003ERestarted safety webinars led by County Safety Advisers and District Safety Leads.\u003C/li\u003E\n\u003Cli\u003EReceived external reviews of the Adventurous Activities and Nights Away schemes, and committed that improvements to these schemes will be delivered over the next three years.\u0026nbsp;\u003C/li\u003E\n\u003Cli\u003EContinued learning from incidents that happen, despite our mitigations. Several safety incidents occurred during the review period, and the more unique incidents have become the foundations of learning reviews \u2013 appropriate changes are being made to stop them happening again.\u003C/li\u003E\n\u003C/ul\u003E","gtmId":"","gtmClass":""},{"gridType":"RichTextBlock","content":"\u003Ch3\u003EReporting and insights\u0026nbsp;\u003C/h3\u003E\n\u003Cp\u003EOverall, during the review period, there\u2019s been a small increase in the total number of safety incidents and \u2018near misses\u2019 reported into the National Safety Team \u2013 with a slight increase in critical incidents and reduction in major incidents reported.\u003C/p\u003E","gtmId":"","gtmClass":""},{"gridType":"imageWithLink","gtmId":"","gtmClass":"","image":"/media/a5maq4tb/keeping-young-people-safe.jpg","width":1029,"height":480,"altText":"Graph showing the total number of safety incidents reported.","caption":"","link":{"name":"Keeping Young People Safe","id":null,"url":"https://prod-cms.scouts.org.uk//media/a5maq4tb/keeping-young-people-safe.jpg","newWindow":false,"target":"_blank"}},{"gridType":"RichTextBlock","content":"\u003Cp\u003E\u0026nbsp;\u0026nbsp;\u003C/p\u003E","gtmId":"","gtmClass":""}]}],"config":null},{"type":"TwoColumnLayoutBlock","areas":[{"items":[{"gridType":"RichTextBlock","content":"\u003Cp\u003EBroadly, the spread of incidents by membership type follows the trends of previous review periods. During the review period, the most common cause of incidents was \u2018a slip, trip, or fall\u2019. This accounts for 42% of occurrences (1,129). The next most common issue was \u2018contact with something\u2019 at 25% of occurrences (668). 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2025-26.","subHeader":"Find out how we\u0027re keeping young people safe as part of our annual report 2025-26.","browserTitle":null,"silktide":"eyJjbXMiOiJVbWJyYWNvIiwiZWRpdG9yVXJsIjoiaHR0cHM6Ly9wcm9kLWNtcy5zY291dHMub3JnLnVrLy91bWJyYWNvIy9jb250ZW50L2NvbnRlbnQvZWRpdC85MDk5OCJ9","canonicalUrl":"https://www.scouts.org.uk/about-us/our-impacts-and-reports/scouts-annual-report-2025-26/keeping-young-people-safe/"},{"content":{"layouts":[{"type":"singleColumn","areas":[{"items":[{"gridType":"RichTextBlock","content":"\u003Ch3\u003EAim\u003C/h3\u003E\n\u003Cp\u003ESafeguarding is a golden thread that runs throughout our movement. Keeping all young people in our care safe from harm is our number one priority. 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We\u2019re committed to embedding youth voice in how Scouts works.\u003C/li\u003E\n\u003Cli\u003EPartnered with the National Working Group Network to make sure our policies, procedures, and the Yellow Card are framed with appropriate care, clarity, and sensitivity. They engaged in the development of our Safeguarding Strategy, including work with a victim and survivor panel.\u003C/li\u003E\n\u003Cli\u003EStrengthened safeguarding content in our Young Leader learning.\u0026nbsp;\u003C/li\u003E\n\u003Cli\u003EWorked with NSPCC to review our Safeguarding Policy, so it aligns with sector standards and expectations.\u003C/li\u003E\n\u003Cli\u003EAppointed a new UK Head of Safeguarding and a new Chair of the Safeguarding Committee, collectively placing greater emphasis on development, engagement, and education.\u0026nbsp;\u003C/li\u003E\n\u003Cli\u003EEstablished our ambition for safeguarding to be understood as a collaborative, enabling function across Scouts and the safeguarding sector.\u0026nbsp;\u003C/li\u003E\n\u003C/ul\u003E\n\u003Cp\u003EWe\u2019re acutely aware that we haven\u2019t, as yet, fulfilled everything previously outlined in last year\u2019s report. This has been a time of change for the staff team at Scouts, which, necessarily, has been disruptive to some plans. Moving forward, our aim is to make safeguarding at Scouts as transparent as possible.\u0026nbsp;\u003C/p\u003E","gtmId":"","gtmClass":""},{"gridType":"RichTextBlock","content":"\u003Ch3\u003EWhat\u0027s next\u003C/h3\u003E\n\u003Cul\u003E\n\u003Cli\u003EInstitute effective horizon scanning to respond and adapt to new safeguarding challenges as society evolves.\u003C/li\u003E\n\u003Cli\u003EEstablish a renewed safeguarding vision for Scouts \u2013 through our plan. 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People"}],"link":"/about-us/our-impacts-and-reports/scouts-annual-report-2025-26/fundraising/","id":91004,"nodeName":"Fundraising","title":"Fundraising","type":"codexPart","image":{"url":"/media/10478/scouts-logo.jpg?width=800\u0026height=450\u0026v=1db789232a4a190","caption":"Scouts Logo","type":"jpg","size":30784,"width":800,"height":450,"altText":"The Scouts logo"},"assets":null,"headerOptions":{"headerTitle":"Fundraising","headerSubTitle":null,"headerCta":null,"headerCtaText":null,"headerCtaLink":null,"headerBackgroundColour":null,"showSEOImage":false,"headerBackgroundImage":null,"quickLinks":null},"searchDescription":"Find out about fundraising as part of our annual report 2025-26.","subHeader":"Find out about fundraising as part of our annual report 2025-26.","browserTitle":null,"silktide":"eyJjbXMiOiJVbWJyYWNvIiwiZWRpdG9yVXJsIjoiaHR0cHM6Ly9wcm9kLWNtcy5zY291dHMub3JnLnVrLy91bWJyYWNvIy9jb250ZW50L2NvbnRlbnQvZWRpdC85MTAwNCJ9","canonicalUrl":"https://www.scouts.org.uk/about-us/our-impacts-and-reports/scouts-annual-report-2025-26/fundraising/"},{"content":{"layouts":[{"type":"singleColumn","areas":[{"items":[{"gridType":"RichTextBlock","content":"\u003Cp\u003ENovember 2025 saw the opening of the Syd Kesseler Centre at Gilwell Park. This new hub was designed to provide an inspiring and engaging first point of arrival for visitors and celebrates Scouts impact and heritage, while serving as a gateway to adventure.\u003C/p\u003E\n\u003Cp\u003ENamed in honour of Sydney Kesseler, a devoted member of the 58th Midland Scouts in Birmingham, and whose values of community and adventure continue to inspire future generations. This centre was made possible thanks to a significant gift from his son Dr Michael Kesseler and a number of other generous supporters.\u003C/p\u003E\n\u003Cp\u003ESyd Kesseler Centre was officially opened by our Chief Scout, Dwayne Fields, during a special ceremony that brought together Scouts supporters and partners to celebrate Syd\u2019s legacy. 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Hands on exhibits and thoughtfully curated stories highlight the movement\u2019s impact, and the adventures that shape generations of young people.\u003C/p\u003E\n\u003Cp\u003EIt\u2019s impossible to visit the Syd Kesseler Centre without leaving feeling inspired about all the good the Scout movement does.\u003C/p\u003E","gtmId":"","gtmClass":""}]}],"config":null},{"type":"TwoColumnLayoutBlock","areas":[{"items":[{"gridType":"RichTextBlock","content":"\u003Cp\u003E\u0026nbsp;\u0026nbsp;\u003C/p\u003E","gtmId":"","gtmClass":""},{"gridType":"gridImageBlock","gtmId":"","gtmClass":"","image":"/media/v5aplsh1/dr-michael-kesseler.jpeg","width":2932,"height":2199,"altText":"Dr Michael Kesseler and Dwayne Fields talk to a group of Beavers.","caption":"","link":null}]},{"items":[{"quoteText":"My father, Syd Kesseler, believed deeply in the power of faith, community, and adventure in preparing young people for life. 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Total funds increased by \u00A3469k during the year, compared with a reduction of \u00A33.1m in 2024\u201325. This outturn was comfortably within the Board\u2019s objective which was to contain the unrestricted budget deficit for the year (excluding gains and losses on pensions and investments) to \u00A32.5m. The trustees remain focused on restoring the charity to an operating surplus in future years to safeguard long-term financial sustainability and maintain resilient and effective organisational structures, volunteer support, and service delivery models.\u003C/p\u003E\n\u003Cp\u003EFor the purposes of this review, Jamboree income and expenditure has been excluded to ensure the figures are comparable with the prior year.\u0026nbsp;\u003C/p\u003E","gtmId":"","gtmClass":""},{"gridType":"RichTextBlock","content":"\u003Ch3\u003EIncome\u003C/h3\u003E\n\u003Cp\u003EOur principal sources of income are membership subscriptions, donations from the public, trusts, foundations, corporate partners, statutory funding from the Department for Culture, Media and Sport (DCMS), and retail activities. Total income for the year was \u00A344.2m (excluding \u00A3251k of Jamboree income), compared to \u00A346.9m in the prior year (including property sales). Unrestricted income increased to \u00A339.6m (2024-25: \u00A338.8m) while restricted income totalled \u00A34.5m (2024-25: \u00A38.2m).\u0026nbsp;\u003Cbr\u003E\u003Cbr\u003E\u003C/p\u003E","gtmId":"","gtmClass":""},{"gridType":"imageWithLink","gtmId":"","gtmClass":"","image":"/media/y5gjta05/financial-review.jpg","width":1024,"height":497,"altText":"Graph showing the main sources of income since 2020.","caption":"","link":{"name":"Financial Review","id":null,"url":"https://prod-cms.scouts.org.uk//media/y5gjta05/financial-review.jpg","newWindow":false,"target":"_blank"}},{"gridType":"RichTextBlock","content":"\u003Cp\u003E\u003Cbr\u003EThe unrestricted income included:\u003C/p\u003E\n\u003Cul\u003E\n\u003Cli\u003EMembership subscriptions of \u00A317.6m (2024-25: \u00A315.5m), reflecting a 0.01% increase in youth membership and a \u00A35 (13.2%) increase in the membership fees.\u0026nbsp;\u003C/li\u003E\n\u003Cli\u003ETrading income totalled \u00A313.5m (2024\u201325: \u00A312.9m), comprising retail sales generated through the Scout Shops network, insurance commission income from Unity Insurance Services, and sponsorship and promotional activities. All trading income streams reported year-on-year growth.\u0026nbsp;\u003C/li\u003E\n\u003Cli\u003ECharitable activities income of \u00A35.6m (2024-25: \u00A36.0m), excluding Jamboree income of \u00A3251k, primarily comprises income generated by the National Scout Adventure Centres \u2013 Gilwell Park, Broadstone Warren, Youlbury, and Great Tower. The Hawkhirst Scout Adventure Centre closed on 31 March 2025 accounting for the reduction in income. Scouts continue to offer adventure and skills development, volunteer-led campsites in the local area, and nationally at our other adventure centres.\u0026nbsp;\u003C/li\u003E\n\u003C/ul\u003E\n\u003Cp\u003EInvestment income, including interest receivable, totalled \u00A31.7m (2024-25: \u00A32.0m), representing a decrease of \u00A30.3m compared with the prior year. Although year-end balances were higher than in 2024-25, the timing of cash increases and holdings throughout the year has impacted the returns on funds that were on deposit during the year. In addition, the interest rates available during the year were less favourable than those achieved in the prior period.\u003C/p\u003E\n\u003Cp\u003EOther voluntary income (grants, donations, and legacies) totalled \u00A35.0m (2024-25: \u00A39.4m). We remain deeply grateful for the continued generosity and support of our donors, particularly during a period of ongoing uncertainty and pressure on charitable giving. Their commitment continues to play a vital role in enabling Scouts to deliver their charitable objectives. The reduction of income in the current year largely reflects the exceptional level of funding received in the prior year, which included a \u00A33.5m donation from Omaze to support the growth and development of our Squirrels programme, together with \u00A30.7m from Generation Green and \u00A30.5m from the players of Postcode Lottery. In 2025-26 Scouts was pleased to receive a further \u00A30.1m from Omaze, and continued support of \u00A30.5m from players of Postcode Lottery. We are also grateful for a further \u00A32.5m (2024-25: \u00A32.8m) from the Department for Culture, Media \u0026amp; Sport (DCMS) from their Uniformed Youth Fund to support Local Growth Officers in England, as they continue to open new Scout and Explorer Sections. \u0026nbsp;\u003C/p\u003E","gtmId":"","gtmClass":""},{"gridType":"RichTextBlock","content":"\u003Ch3\u003EExpenditure\u003C/h3\u003E\n\u003Cp\u003ETotal expenditure was \u00A345.5m (2024-25: \u00A350.6m), excluding \u00A3251k of Jamboree expenditure. Unrestricted expenditure of \u00A340.5m (2024-25: \u00A345.2m) reduced by \u00A34.4m, driven by a cost reduction programme implemented by the Executive Leadership Team, with the objective of delivering a break-even or improved budget position for 2026-27. Total expenditure included:\u0026nbsp;\u003C/p\u003E\n\u003Cul\u003E\n\u003Cli\u003EStaff costs of \u00A323.2m, representing a reduction of \u00A31.8m compared with the prior year. This decrease primarily reflects organisational restructures undertaken to maintain a continued focus on managing staff costs and supporting the charity\u2019s long-term financial sustainability. In addition, the phased completion of 19 fixed-term roles established to deliver projects during 2024\u201325, resulted in year-on-year savings in staffing expenditure.\u003C/li\u003E\n\u003Cli\u003EOverall, non-staff costs of \u00A322.3m reduced by \u00A33.2m on the prior year and included staff and Volunteer Operational costs, Cost of Sales and Administration costs. During the year, the charity implemented a programme of targeted cost-cutting measures and efficiency improvements across all areas of operation, which has generated year-on-year savings.\u0026nbsp;\u003C/li\u003E\n\u003Cli\u003E\u00A31.3m (2024-25 \u00A32.6m) relating to public liability claims and the associated legal costs. The current year is net of an exceptional cost recovery of \u00A30.5m included in the provisions made last year. Within the balance sheet there is a provision in respect of claims of \u00A35.7m (2024-25: \u00A37.3m) of which \u00A33m (2024-25: \u00A34.5m) is covered by an insurance debtor. \u0026nbsp;\u003C/li\u003E\n\u003Cli\u003EA loss on disposal of fixed assets of \u00A30.4m (202425: \u00A31.2m profit on the sale of Downe Activity Centre). is attributable to the closure of the Hawkhirst Scout Adventure Centre. The Hawkhirst Scout Adventure Centre was on a short lease, and a review of all the Scout Adventure Centres has concluded that the remaining portfolio remains viable on a break-even basis.\u003C/li\u003E\n\u003Cli\u003E\u00A30.8m (2024-25: \u00A31.5m) of grants to Scout Groups, Districts, Areas, and Counties.\u003C/li\u003E\n\u003C/ul\u003E\n\u003Cp\u003EWe spent \u00A336.1m (2024-25: \u00A341.6m) excluding \u00A3251k of Jamboree expenditure on charitable activities. As shown in the pie charts, this spend is allocated under the four main headings which relate to our strategic objectives. \u00A34.9m of this expenditure (202425: \u00A35.4m) was funded by restricted funds. The percentage allocation against the strategic objectives is broadly unchanged.\u0026nbsp;\u003C/p\u003E\n\u003Cp\u003EOur consolidated results include the income and expenditure of the trading subsidiaries, Scout Shops Limited, Scout Services Limited, Scout Insurance Services Limited, and Scout Products Limited. These subsidiaries provide a contribution to TSA charity each year to support its work. The contribution is made through a Gift Aid payment set out under a Deed of Covenant. The subsidiaries trading results are detailed in Note 12.\u0026nbsp;\u003Cbr\u003E\u003Cbr\u003E\u003C/p\u003E","gtmId":"","gtmClass":""}]}],"config":null},{"type":"TwoColumnLayoutBlock","areas":[{"items":[{"gridType":"imageWithLink","gtmId":"","gtmClass":"","image":"/media/iz1b1ayv/expenditure-24-25.jpg","width":671,"height":569,"altText":"Graph showing the main sources of expenditure in 2024-25.","caption":"","link":{"name":"Expenditure 24 25","id":null,"url":"https://prod-cms.scouts.org.uk//media/iz1b1ayv/expenditure-24-25.jpg","newWindow":false,"target":"_blank"}}]},{"items":[{"gridType":"imageWithLink","gtmId":"","gtmClass":"","image":"/media/eipnaeo1/expenditure-25-26.jpg","width":671,"height":569,"altText":"Graph showing the main sources of expenditure in 2025-26.","caption":"","link":{"name":"Expenditure 25 26","id":null,"url":"https://prod-cms.scouts.org.uk//media/eipnaeo1/expenditure-25-26.jpg","newWindow":false,"target":"_blank"}}]}],"config":null},{"type":"singleColumn","areas":[{"items":[{"gridType":"RichTextBlock","content":"\u003Ch3\u003E\u003Cbr\u003ECharity Funds\u003C/h3\u003E\n\u003Cp\u003EAt 31 March 2026, Scouts consolidated funds stood at \u00A379.8m, an increase of \u00A3469k on the prior year. These funds were made up of:\u0026nbsp;\u003C/p\u003E\n\u003Cul\u003E\n\u003Cli\u003EEndowment funds of \u00A32.8m (2024-25: \u00A32.3m) comprising the 1914 endowment fund of \u00A31.1m, the King George VI Leadership Fund of \u00A30.9m, with the balance being made up of a number of smaller funds. The capital on these funds is preserved, and the investment income arising is allocated to either restricted or unrestricted funds, depending on the terms of each endowment. Two funds with a value of \u00A3335k, previously classified as restricted funds, were reviewed during the year and correctly identified as endowment funds. They have now been reclassified accordingly.\u0026nbsp;\u003C/li\u003E\n\u003Cli\u003ERestricted funds of \u00A35.2m (2024-25: \u00A36.9m) comprising \u00A32.4m of the \u00A33.5m donation from Omaze, \u00A31.1m Individual Giving funding (including the UK Support Teams) and \u00A30.7m against local development funds. The remaining balance relates to a limited number of restricted funds. Expenditure plans are in place to ensure these funds are applied appropriately in support of our charitable aims.\u0026nbsp;\u003C/li\u003E\n\u003Cli\u003EDesignated fixed asset funds of \u00A332.1m (202425: \u00A331.5m) are almost entirely represented by The Scout Association\u2019s tangible, intangible, and heritage assets. \u0026nbsp;\u003C/li\u003E\n\u003Cli\u003EUnrestricted general funds of \u00A335.5m (2024-25 \u00A335.1m) broadly unchanged on the prior year due to a small deficit offset by transfers and investment gains.\u0026nbsp;\u003C/li\u003E\n\u003Cli\u003EPension funds totalled \u00A33.1m (2024\u201325: \u00A32.6m). The increase in the surplus during the year was mainly due to a reduction in scheme liabilities following changes in actuarial assumptions, partly offset by a decrease in the market value of scheme assets.\u0026nbsp;\u003C/li\u003E\n\u003C/ul\u003E\n\u003Cp\u003EAll funds and their movements in the year are covered in detail within note 18 of these financial statements.\u0026nbsp;\u003C/p\u003E","gtmId":"","gtmClass":""},{"gridType":"RichTextBlock","content":"\u003Ch3\u003ECapital Expenditure\u003C/h3\u003E\n\u003Cp\u003EDuring the year, The Scout Association invested \u00A33.5m in capital projects (2024-25: \u00A34.3m). These investments support long-term service delivery, and align with the strategic plan. \u0026nbsp;\u003C/p\u003E\n\u003Cp\u003ECapital expenditure included the Syd Kesseler Centre at Gilwell Park \u00A3955k. The Centre is a new hub providing an engaging and inspiring first point of arrival for visitors to the Scout Adventures site. The centre celebrates Scouting\u2019s impact and heritage as well as being a gateway to adventure. Scouts is grateful to our generous benefactors from the Kesseler family whose support made this project possible.\u0026nbsp;\u003C/p\u003E","gtmId":"","gtmClass":""},{"gridType":"RichTextBlock","content":"\u003Ch3\u003EReserve Policy\u003C/h3\u003E\n\u003Cp\u003EThe Scout Association holds reserves to protect the delivery of charitable activities. The Reserves Policy is designed to provide Scouts with time to adjust to changing financial conditions and is reviewed annually by trustees.\u0026nbsp;\u003C/p\u003E\n\u003Cp\u003EThe reserves policy establishes a target level of general \u2018free\u2019 reserves, represented by the balance of the unrestricted General Fund. This target is based on a risk assessment of the likely financial impact on The Scout Association\u2019s activities, caused by a decline in income, an inability to meet its financial obligations, or an inability to reduce expenditure in the short term. The risk assessment also considers how likely these circumstances are to occur. The policy aims to create a balance between spending the maximum amount of income raised as soon as we receive it, while maintaining an appropriate level of reserves so that the charity can operate uninterrupted. It also considers going concern and provides parameters for future budgeting, strategic plans, and decision making. \u0026nbsp;\u003C/p\u003E\n\u003Cp\u003EThe experience of the COVID-19 pandemic demonstrated how unforeseen events can result in significant short-term reductions in membership levels and associated commercial income, while maintaining demand for member services. In light of this, the trustees consider that the appropriate level of free reserves should be based on approximately one year\u2019s unrestricted charitable expenditure, excluding oneoff, self-funded events of a general nature such as the Jamboree, together with an additional provision to reflect the potential cost of future claims, recognising the extended period over which such liabilities may emerge.\u0026nbsp;\u003C/p\u003E\n\u003Cp\u003EBased on unrestricted charitable expenditure of \u00A331.4m for the year ended 31 March 2026, together with an assumed \u00A34.0m provision for potential future claims, this indicates a target free reserves level of approximately \u00A335.4m.\u0026nbsp;\u003C/p\u003E\n\u003Cp\u003EAs of 31 March 2026, general \u2018free\u2019 reserves for the charity stood at \u00A335.5m (2024-25: \u00A335.1m), which is broadly in line with the target level. In 2024-25, The Scout Association was operating outside of its reserves policy, and therefore this represents a move from outside to back within the reserves policy. This position was achieved through a cost reduction programme implemented by the Executive Leadership Team during the year, focused on reducing both pay and non-pay expenditure, with the objective of delivering a break-even or improved budget position for 2026-27, reducing the target \u2018free\u2019 reserves level. \u0026nbsp;\u003C/p\u003E\n\u003Cp\u003EThe trustees have subsequently approved an unrestricted budget for 2026-27 which projects a small surplus, excluding market value adjustments on investments. This forms part of a wider objective to strengthen the charity\u2019s long-term financial sustainability and progressively build reserves to support delivery of Place to Belong, the organisation\u2019s strategy to 2035.\u0026nbsp;\u003C/p\u003E\n\u003Cp\u003EThe trustees will continue to review the target level of reserves, taking into account strategic and financial planning considerations, operational risks, and the assessment of the Charity\u2019s ongoing going concern position.\u0026nbsp;\u003C/p\u003E","gtmId":"","gtmClass":""},{"gridType":"RichTextBlock","content":"\u003Ch3\u003EInvestment Policy and Performance\u003C/h3\u003E\n\u003Cp\u003EAt the 31 March 2026, the charity held \u00A333.6m (202425: \u00A335.5m) in fixed asset investments comprised of \u00A325.9m (2024-25: \u00A324.7m) in two multi asset Charity Authorised Investment Funds (CAIF\u2019s) and the balance of \u00A37.7m (2024-25: \u00A310.8m) held in short term money market funds.\u0026nbsp;\u003C/p\u003E\n\u003Cp\u003EThe trustees\u2019 primary objective is to preserve and maintain the purchasing power of capital to provide security for reserves. The secondary objective is to generate a consistent level of income to fund revenue spend.\u0026nbsp;\u003C/p\u003E\n\u003Cp\u003EThe trustees\u2019 approach to ethical investment is to restrict investment in tobacco, alcohol, armaments, gambling, adult entertainment, and companies involved in predatory lending.\u0026nbsp;\u003C/p\u003E\n\u003Cp\u003EInvestments are held in multi-asset funds designed specifically for charities, and ethically aligned as much as possible. Following a reserves policy review, post the pandemic and sale of Baden-Powell House, a decision was made to double the size of our longerterm investments. A second investment manager was appointed in 2022 to manage half of the funds to provide additional diversification. The funds were initially equally allocated between them with investment objectives as follows:\u0026nbsp;\u003C/p\u003E\n\u003Cul\u003E\n\u003Cli\u003ESarasin growth fund for charities: CPI plus 4.5% net of costs, over rolling seven-year periods. To be achieved by investment in a broadly diversified global portfolio (with the equity element diversified by geography and investment themes) covering the world\u2019s principal stock markets, together with investments in alternative assets.\u0026nbsp;\u003C/li\u003E\n\u003Cli\u003ECazenove charity sustainable multi-asset fund: CPI plus 4%, net of fees, over rolling ten-year periods. To be achieved by investment in a balanced portfolio of global equities, bonds, and alternatives.\u0026nbsp;\u003C/li\u003E\n\u003C/ul\u003E\n\u003Cp\u003ENeither manager has achieved this target in the period since the portfolios were established in 2022. This is not surprising, given the rise in inflation and volatile market conditions over this period. For illustration purposes, as at 28 February 2026 the investments stood at \u00A335.9m, and by 31 March 2026 had dropped to \u00A333.6m broadly recovering the position at the end of April 2026. Both, however, are performing broadly in line with benchmarks for similar multi-asset portfolios which have a significant equity component. The trustees believe that such an asset allocation is still appropriate for assets to be held for the long term, although the performance of the managers is kept under review. \u0026nbsp;\u003C/p\u003E\n\u003Cp\u003ENo additions or withdrawals of capital have been made on either fund during the year, with a total capital gain of \u00A31.2m (2024-25: \u00A30.2m) recorded for the twelve months to 31 March 2026 and \u00A31.0m of investment income (2024-25: \u00A31.1m) remitted back to The Scout Association to fund revenue spend.\u0026nbsp;\u003C/p\u003E\n\u003Cp\u003EAdditional income of \u00A30.4m (2024-25: \u00A30.6m) was generated by the short-term money market funds, fixed interest and overnight deposits to fund revenue spend.\u003Cbr\u003E\u003Cbr\u003E\u003C/p\u003E","gtmId":"","gtmClass":""}]}],"config":null},{"type":"TwoColumnLayoutBlock","areas":[{"items":[{"gridType":"gridImageBlock","gtmId":"","gtmClass":"","image":"/media/jkantnk5/young-people-with-hands-raised.jpg","width":964,"height":640,"altText":"An audience of young people raise both of their hands.","caption":"","link":null}]},{"items":[{"gridType":"gridImageBlock","gtmId":"","gtmClass":"","image":"/media/3aanrey2/dwayne-fields-with-large-group-of-young-people.png","width":1398,"height":932,"altText":"Dwayne Fields waves at the camera while posing with a large group of young people.","caption":"","link":null}]}],"config":null},{"type":"singleColumn","areas":[{"items":[{"gridType":"RichTextBlock","content":"\u003Ch3\u003E\u003Cbr\u003EGoing Concern\u003C/h3\u003E\n\u003Cp\u003EThe Board of Trustees has reviewed the charity\u2019s financial plans for the 2026\u201327 budget year together with financial projections for the subsequent two years, including assessments of cash flow and reserve levels.\u0026nbsp;\u003C/p\u003E\n\u003Cp\u003EThe trustees recognise the significant progress made during 2025-26 towards a break-even position before accounting for market movements on the investments, and the further steps planned for next year to achieve that break-even position or better. They believe this provides a strong basis for a sustainable financial position over the long term.\u0026nbsp;\u003C/p\u003E\n\u003Cp\u003EHaving considered these factors, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Accordingly, they continue to adopt the going concern basis of accounting in preparing the financial statements.\u0026nbsp;\u003C/p\u003E","gtmId":"","gtmClass":""},{"gridType":"RichTextBlock","content":"\u003Ch3\u003EThe Scout Association Defined Benefit Pension Scheme\u003C/h3\u003E\n\u003Cp\u003EThe Scout Association operated a defined benefit pension arrangement called the Scout Association Defined Benefit Pension Scheme (the Scheme), which is closed to new members and any future accruals. The Scheme provides benefits based on final salary and length of service on retirement, leaving service, or death.\u0026nbsp;\u003C/p\u003E\n\u003Cp\u003EThe Scheme is subject to Statutory Funding Objectives under the Pensions Act 2004. A valuation of the Scheme is carried out at least once every three years to determine whether the Statutory Funding Objective is met. As part of this process the Association must agree with the trustees of the Scheme the contributions to be paid to meet the Statutory Funding Objective.\u0026nbsp;\u003C/p\u003E\n\u003Cp\u003EThe most recent comprehensive actuarial valuation of the Scheme was carried out as at 31 March 2025. The valuation resulted in a surplus of \u00A32.8m and a funding level of 110% which was an improvement on the 94% funding level at the previous March 2022 valuation. As such, no deficit reduction contributions were required to be paid to the scheme by The Scout Association. The Board continues to monitor the scheme\u2019s funding to ensure that general reserves provide adequate cover and keep the potential for effecting an insurance buyout under review. \u0026nbsp;\u003C/p\u003E\n\u003Cp\u003EThe FRS 102 valuation as of 31 March 2026 shows that at the review date there was a surplus of \u00A33.1m, this compares to a surplus of \u00A32.6m at the previous review date (31 March 2025). The following factors resulted in an increase in the surplus over the period by reducing the value of the scheme\u2019s liabilities:\u0026nbsp;\u003C/p\u003E\n\u003Cul\u003E\n\u003Cli\u003Ethe use of more up to date membership data as at 31 March 2025;\u0026nbsp;\u003C/li\u003E\n\u003Cli\u003Ethe increase in the discount rate assumption; and\u0026nbsp;\u003C/li\u003E\n\u003Cli\u003Ethe change to the mortality assumption.\u0026nbsp;\u003C/li\u003E\n\u003C/ul\u003E","gtmId":"","gtmClass":""},{"gridType":"RichTextBlock","content":"\u003Ch3\u003ERemuneration Policy\u0026nbsp;\u003C/h3\u003E\n\u003Cp\u003EThe trustees consider that the Board of Trustees, together with the Executive Leadership Team, comprising the Chief Executive and Directors, constitute the key management personnel of the Charity.\u0026nbsp;\u003C/p\u003E\n\u003Cp\u003EAll trustees give their time voluntarily and receive no remuneration during the year. The Chief Executive, who also serves as a trustee and full member of the Board, receives remuneration solely in respect of his executive responsibilities. Details of trustees\u2019 expenses and the remuneration of key management personnel are disclosed in notes 6 and 7 to the financial statements.\u0026nbsp;\u003C/p\u003E\n\u003Cp\u003EThe People and Culture Committee, on behalf of the Board, provides governance oversight of The Scout Association\u2019s approach to remuneration. In conjunction with the Finance, Audit and Risk Committee, it oversees and recommends the Remuneration Policy to the Board. The People and Culture Committee approves remuneration for members of the Executive Leadership Team, excluding the Chief Executive, as this is a matter for the Board.\u003C/p\u003E\n\u003Cp\u003EThe Executive Leadership Team is responsible for developing pay proposals and managing the remuneration of employees below ELT level, within the agreed remuneration framework and approved budget. Salary levels are informed by benchmarking against comparable roles, market conditions and position within the relevant pay range, and market supplements may be applied where appropriate.\u003C/p\u003E","gtmId":"","gtmClass":""}]}],"config":null},{"type":"TwoColumnLayoutBlock","areas":[{"items":[{"gridType":"gridImageBlock","gtmId":"","gtmClass":"","image":"/media/20123/ayesha-karim.jpeg","width":640,"height":720,"altText":"Ayesha Karim smiles while posing for the camera.","caption":"Ayesha Karim","link":null}]},{"items":[{"gridType":"RichTextBlock","content":"\u003Cp\u003E\u0026nbsp;\u0026nbsp;\u003C/p\u003E","gtmId":"","gtmClass":""},{"quoteText":"Representing young people in Scouts has been such an honour. I\u2019m constantly inspired by the young people I meet and seeing how their opinions have really contributed to shaping Scouts.","attribution":"Ayesha Karim, UK Youth Lead September 2022 - September 2026","gridType":"quote","gtmId":"","gtmClass":""}]}],"config":null}]},"prev":{"link":"/about-us/our-impacts-and-reports/scouts-annual-report-2025-26/syd-kesseler-centre/","title":"Syd Kesseler Centre"},"next":{"link":"/about-us/our-impacts-and-reports/scouts-annual-report-2025-26/trustees-responsibilities/","title":"Trustees\u0027 responsibilities"},"allParts":[{"link":"/about-us/our-impacts-and-reports/scouts-annual-report-2025-26/prepared-for-the-path-ahead/","title":"Prepared for the path ahead"},{"link":"/about-us/our-impacts-and-reports/scouts-annual-report-2025-26/focused-on-our-movement-supporting-volunteers/","title":"Focused on our movement, supporting volunteers"},{"link":"/about-us/our-impacts-and-reports/scouts-annual-report-2025-26/our-purpose-and-method/","title":"Our purpose and method"},{"link":"/about-us/our-impacts-and-reports/scouts-annual-report-2025-26/place-to-belong-our-strategy-to-2035/","title":"Place to Belong: Our Strategy to 2035"},{"link":"/about-us/our-impacts-and-reports/scouts-annual-report-2025-26/the-path-ahead-shaping-the-next-nine-years/","title":"The path ahead: Shaping the next nine years"},{"link":"/about-us/our-impacts-and-reports/scouts-annual-report-2025-26/a-growing-and-inclusive-movement/","title":"A growing and inclusive movement"},{"link":"/about-us/our-impacts-and-reports/scouts-annual-report-2025-26/more-young-people-gaining-skills-and-leading-change/","title":"More young people gaining skills and leading change"},{"link":"/about-us/our-impacts-and-reports/scouts-annual-report-2025-26/volunteers-who-feel-confident-supported-and-valued/","title":"Volunteers who feel confident, supported and valued"},{"link":"/about-us/our-impacts-and-reports/scouts-annual-report-2025-26/stronger-and-better-connected-communities/","title":"Stronger and better connected communities"},{"link":"/about-us/our-impacts-and-reports/scouts-annual-report-2025-26/a-safe-inclusive-and-sustainable-movement/","title":"A safe, inclusive and sustainable movement"},{"link":"/about-us/our-impacts-and-reports/scouts-annual-report-2025-26/the-impact-of-scouts-on-young-people/","title":"The impact of Scouts on young people"},{"link":"/about-us/our-impacts-and-reports/scouts-annual-report-2025-26/keeping-young-people-safe/","title":"Keeping young people safe"},{"link":"/about-us/our-impacts-and-reports/scouts-annual-report-2025-26/safeguarding/","title":"Safeguarding"},{"link":"/about-us/our-impacts-and-reports/scouts-annual-report-2025-26/fundraising/","title":"Fundraising"},{"link":"/about-us/our-impacts-and-reports/scouts-annual-report-2025-26/syd-kesseler-centre/","title":"Syd Kesseler 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2025-26.","browserTitle":null,"silktide":"eyJjbXMiOiJVbWJyYWNvIiwiZWRpdG9yVXJsIjoiaHR0cHM6Ly9wcm9kLWNtcy5zY291dHMub3JnLnVrLy91bWJyYWNvIy9jb250ZW50L2NvbnRlbnQvZWRpdC85MTAxMSJ9","canonicalUrl":"https://www.scouts.org.uk/about-us/our-impacts-and-reports/scouts-annual-report-2025-26/financial-review/"},{"content":{"layouts":[{"type":"singleColumn","areas":[{"items":[{"gridType":"RichTextBlock","content":"\u003Cp\u003E\u003Cstrong\u003EAnnual Report \u0026amp; Accounts 2025/2026\u003C/strong\u003E\u003C/p\u003E\n\u003Cp\u003EOur Board of Trustees are responsible for preparing the Annual Report and overseeing our financial statements in accordance with the Charities Act 2011 (as amended in 2022) and United Kingdom Generally Accepted Accounting Practice (UK GAAP). \u0026nbsp;\u003C/p\u003E\n\u003Cp\u003ETrustees make sure our financial statements give a true and fair view of the status of both the group and the charity. They also monitor income-generating activities and the application of Scouts resources throughout the year. \u00A0\u003C/p\u003E\n\u003Cp\u003EIn preparing these financial statements, trustees must:\u00A0\u003C/p\u003E\n\u003Cul\u003E\n\u003Cli\u003ESelect suitable accounting policies and apply them consistently.\u00A0\u003C/li\u003E\n\u003Cli\u003EMake judgements and estimates that are both reasonable and prudent.\u00A0\u003C/li\u003E\n\u003Cli\u003EState whether they\u2019ve followed applicable accounting standards, subject to any material departures disclosed and explained in the financial statements.\u00A0\u003C/li\u003E\n\u003Cli\u003EPrepare the financial statements on the \u2018going concern\u2019 basis, unless it\u2019s inappropriate to presume the charity will continue in business.\u00A0\u003C/li\u003E\n\u003C/ul\u003E\n\u003Cp\u003EOur trustees are responsible for making sure adequate systems of control and accurate accounting records are maintained to safeguard The Scout Association\u2019s assets. They provide reasonable assurance for the prevention and detection of fraud and other irregularities.\u00A0\u003C/p\u003E\n\u003Cp\u003EThe financial statements for The Scout Association are published on the Scouts website (scouts.org.uk), in accordance with legislation governing the preparation and dissemination of financial statements in the United Kingdom (this may vary from legislation in other jurisdictions) and the maintenance and integrity of the Scouts website is the responsibility of our trustees. \u00A0\u003C/p\u003E\n\u003Cp\u003EOur internal controls include:\u00A0\u003C/p\u003E\n\u003Cul\u003E\n\u003Cli\u003EA strategic and operational plan and budget.\u00A0\u003C/li\u003E\n\u003Cli\u003ERegular consideration by the Board, Finance, Audit and Risk Committee and Executive Leadership Team of financial results, variances from budget, and other (non-financial) performance indicators.\u00A0\u003C/li\u003E\n\u003Cli\u003EA scheme of delegated authority.\u00A0\u003C/li\u003E\n\u003Cli\u003ERisk identification and management processes.\u00A0\u003C/li\u003E\n\u003Cli\u003ESerious incident reporting.\u00A0\u003C/li\u003E\n\u003Cli\u003EMonitoring the effectiveness of any external audits by the Finance, Audit and Risk Committee. \u00A0\u00A0\u003C/li\u003E\n\u003C/ul\u003E\n\u003Cp\u003EIn reviewing the strategic plans and policies throughout this year, our Board of Trustees has had due regard to Charity Commission guidance on public benefit and has taken appropriate steps to safeguard the charity\u2019s assets. The trustees believe that the systems of internal control are in place and are adequate to provide reasonable assurance against material misstatement or loss.\u00A0\u003C/p\u003E\n\u003Cp\u003E\u003Cstrong\u003ECraig Dewar-Willox\u003C/strong\u003E\u003Cbr\u003EChair\u003C/p\u003E","gtmId":"","gtmClass":""}]}],"config":null}]},"prev":{"link":"/about-us/our-impacts-and-reports/scouts-annual-report-2025-26/financial-review/","title":"Financial review"},"next":{"link":"/about-us/our-impacts-and-reports/scouts-annual-report-2025-26/independent-auditor-s-report-to-the-trustees-of-the-scout-association/","title":"Independent Auditor\u2019s Report to the Trustees of The Scout Association"},"allParts":[{"link":"/about-us/our-impacts-and-reports/scouts-annual-report-2025-26/prepared-for-the-path-ahead/","title":"Prepared for the path ahead"},{"link":"/about-us/our-impacts-and-reports/scouts-annual-report-2025-26/focused-on-our-movement-supporting-volunteers/","title":"Focused on our movement, 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2025-26.","browserTitle":null,"silktide":"eyJjbXMiOiJVbWJyYWNvIiwiZWRpdG9yVXJsIjoiaHR0cHM6Ly9wcm9kLWNtcy5zY291dHMub3JnLnVrLy91bWJyYWNvIy9jb250ZW50L2NvbnRlbnQvZWRpdC85MTAxNyJ9","canonicalUrl":"https://www.scouts.org.uk/about-us/our-impacts-and-reports/scouts-annual-report-2025-26/trustees-responsibilities/"},{"content":{"layouts":[{"type":"singleColumn","areas":[{"items":[{"gridType":"RichTextBlock","content":"\u003Ch3\u003EOpinion\u003C/h3\u003E\n\u003Cp\u003EWe have audited the financial statements of The Scout Association (\u2018the charity\u2019) and its subsidiaries (the \u2018group) for the year ended 31 March 2026 which comprise consolidated statement of financial activities, consolidated and parent charity balance sheets, consolidated and parent charity statement of cash flows and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).\u003C/p\u003E\n\u003Cp\u003EIn our opinion, the financial statements:\u003C/p\u003E\n\u003Cul\u003E\n\u003Cli\u003Egive a true and fair view of the state of the group\u2019s and of the parent charity\u2019s affairs as at 31 March 2026 and of the group\u2019s incoming resources and application of resources, including its income and expenditure for the year then ended;\u003C/li\u003E\n\u003Cli\u003Ehave been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and\u003C/li\u003E\n\u003Cli\u003Ehave been prepared in accordance with the requirements of the Charities Act 2011 and the Charities and Trustee Investment (Scotland) Act 2005 and regulations 6 and 8 of the Charities Accounts (Scotland) Regulations 2006.\u003C/li\u003E\n\u003C/ul\u003E","gtmId":"","gtmClass":""},{"gridType":"RichTextBlock","content":"\u003Ch3\u003EBasis for opinion\u003C/h3\u003E\n\u003Cp\u003EWe conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor\u2019s responsibilities for the audit of the financial statements section of our report. We are independent of the group in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC\u2019s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.\u003C/p\u003E","gtmId":"","gtmClass":""},{"gridType":"RichTextBlock","content":"\u003Ch3\u003EConclusions relating to going concern\u003C/h3\u003E\n\u003Cp\u003EIn auditing the financial statements, we have concluded that the trustees use of the going concern basis of accounting in the preparation of the financial statements is appropriate.\u003C/p\u003E\n\u003Cp\u003EBased on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity\u2019s or the group\u2019s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.\u003C/p\u003E\n\u003Cp\u003EOur responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.\u003C/p\u003E","gtmId":"","gtmClass":""},{"gridType":"RichTextBlock","content":"\u003Ch3\u003EOther information\u003C/h3\u003E\n\u003Cp\u003EThe trustees are responsible for the other information contained within the annual report. The other information comprises the information included in the annual report, other than the financial statements and our auditor\u2019s report thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.\u003C/p\u003E\n\u003Cp\u003EOur responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.\u003C/p\u003E\n\u003Cp\u003EWe have nothing to report in this regard.\u003C/p\u003E","gtmId":"","gtmClass":""},{"gridType":"RichTextBlock","content":"\u003Ch3\u003EMatters on which we are required to report by exception\u003C/h3\u003E\n\u003Cp\u003EWe have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 and the Charities Accounts (Scotland) Regulations 2006 require us to report to you if, in our opinion:\u003C/p\u003E\n\u003Cul\u003E\n\u003Cli\u003Ethe information given in the financial statements is inconsistent in any material respect with the trustees\u2019 report; or\u003C/li\u003E\n\u003Cli\u003Esufficient and proper accounting records have not been kept by the parent charity; or\u003C/li\u003E\n\u003Cli\u003Ethe financial statements are not in agreement with the accounting records and returns; or\u003C/li\u003E\n\u003Cli\u003Ewe have not received all the information and explanations we require for our audit.\u003C/li\u003E\n\u003C/ul\u003E","gtmId":"","gtmClass":""},{"gridType":"RichTextBlock","content":"\u003Ch3\u003EResponsibilities of trustees\u003C/h3\u003E\n\u003Cp\u003EAs explained more fully in the trustees\u2019 responsibilities statement, the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.\u003C/p\u003E\n\u003Cp\u003EIn preparing the financial statements, the trustees are responsible for assessing the group and the parent charity\u2019s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.\u003C/p\u003E","gtmId":"","gtmClass":""},{"gridType":"RichTextBlock","content":"\u003Ch3\u003EAuditor\u2019s responsibilities for the audit of the financial statements\u003C/h3\u003E\n\u003Cp\u003EWe have been appointed as auditor under section 151 of the Charities Act 2011, and section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and report in accordance with the Acts and relevant regulations made or having effect thereunder.\u003C/p\u003E\n\u003Cp\u003EOur objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor\u2019s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.\u003C/p\u003E\n\u003Cp\u003EDetails of the extent to which the audit was considered capable of detecting irregularities, including fraud and non-compliance with laws and regulations are set out below.\u003C/p\u003E\n\u003Cp\u003EA further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council\u2019s website at: \u003Ca rel=\u0022noopener\u0022 href=\u0022https://www.frc.org.uk/library/standards-codes-policy/audit-assurance-and-ethics/auditors-responsibilities-for-the-audit/\u0022 target=\u0022_blank\u0022 title=\u0022Auditor\u2019s Responsibilities for the Audit on Financial Reporting Council website\u0022\u003Ewww.frc.org.uk/auditorsresponsibilities\u003C/a\u003E. This description forms part of our auditor\u2019s report.\u003C/p\u003E","gtmId":"","gtmClass":""},{"gridType":"RichTextBlock","content":"\u003Ch3\u003EExtent to which the audit was considered capable of detecting irregularities, including fraud\u003C/h3\u003E\n\u003Cp\u003EIrregularities, including fraud, are instances of noncompliance with laws and regulations. We identified and assessed the risks of material misstatement of the financial statements from irregularities, whether due to fraud or error, and discussed these between our audit team. We then designed and performed audit procedures responsive to those risks, including obtaining audit evidence sufficient and appropriate to provide a basis for our opinion.\u003C/p\u003E\n\u003Cp\u003EWe obtained an understanding of the legal and regulatory frameworks within which the charity and group operates, focusing on those laws and regulations that have a direct effect on the determination of material amounts and disclosures in the financial statements. The laws and regulations we considered in this context were the Charities Act 2011 and The Charities and Trustee Investment (Scotland) Act 2005 together with the Charities SORP (FRS 102). We assessed the required compliance with these laws and regulations as part of our audit procedures on the related financial statement items.\u003C/p\u003E\n\u003Cp\u003EIn addition, we considered provisions of other laws and regulations that do not have a direct effect on the financial statements but compliance with which might be fundamental to the charity\u2019s and the group\u2019s ability to operate or to avoid a material penalty. We also considered the opportunities and incentives that may exist within the charity and the group for fraud. The laws and regulations we considered in this context for the UK operations were the laws and regulations we considered in this context for the UK operations were General Data Protection Regulation and health and safety legislation.\u003C/p\u003E\n\u003Cp\u003EAuditing standards limit the required audit procedures to identify non-compliance with these laws and regulations to enquiry of the trustees and other management and inspection of regulatory and legal correspondence, if any.\u003C/p\u003E\n\u003Cp\u003EWe identified the greatest risk of material impact on the financial statements from irregularities, including fraud, to be within the timing of recognition of legacy income, grant income, sponsorship and royalty income, insurance broking income, provisions, the assumptions 39 applied in the define benefit pension scheme valuation and the override of controls by management. Our audit procedures to respond to these risks included enquiries of management and the Finance Committee about their own identification and assessment of the risks of irregularities, analytical procedures and sample testing of legacy income, grant income, sponsorship and royalty income, insurance broking income, sample testing on the posting of journals, reviewing accounting estimates for biases in particular the judgements and assumptions in respect of claims provisions and defined benefit pension scheme valuation, sample testing of movements within provision and inquiry of legal advisors, reviewing regulatory correspondence with the Charity Commission and other regulators, and reading minutes of meetings of those charged with governance.\u003C/p\u003E\n\u003Cp\u003EOwing to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some material misstatements in the financial statements, even though we have properly planned and performed our audit in accordance with auditing standards. For example, the further removed noncompliance with laws and regulations (irregularities) is from the events and transactions reflected in the financial statements, the less likely the inherently limited procedures required by auditing standards would identify it. In addition, as with any audit, there remained a higher risk of non-detection of irregularities, as these may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal controls. We are not responsible for preventing non-compliance and cannot be expected to detect non-compliance with all laws and regulations.\u003C/p\u003E","gtmId":"","gtmClass":""},{"gridType":"RichTextBlock","content":"\u003Ch3\u003EUse of our report\u003C/h3\u003E\n\u003Cp\u003EThis report is made solely to the charity\u2019s trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008 and Regulation 10 of the Charities Accounts (Scotland) Regulations 2006. Our audit work has been undertaken so that we might state to the charity\u2019s trustees those matters we are required to state to them in an auditor\u2019s report and for no other purpose. 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impact of Scouts on young people"},{"link":"/about-us/our-impacts-and-reports/scouts-annual-report-2025-26/keeping-young-people-safe/","title":"Keeping young people safe"},{"link":"/about-us/our-impacts-and-reports/scouts-annual-report-2025-26/safeguarding/","title":"Safeguarding"},{"link":"/about-us/our-impacts-and-reports/scouts-annual-report-2025-26/fundraising/","title":"Fundraising"},{"link":"/about-us/our-impacts-and-reports/scouts-annual-report-2025-26/syd-kesseler-centre/","title":"Syd Kesseler Centre"},{"link":"/about-us/our-impacts-and-reports/scouts-annual-report-2025-26/financial-review/","title":"Financial review"},{"link":"/about-us/our-impacts-and-reports/scouts-annual-report-2025-26/trustees-responsibilities/","title":"Trustees\u0027 responsibilities"},{"link":"/about-us/our-impacts-and-reports/scouts-annual-report-2025-26/independent-auditor-s-report-to-the-trustees-of-the-scout-association/","title":"Independent Auditor\u2019s Report to the Trustees of The Scout Association"},{"link":"/about-us/our-impacts-and-reports/scouts-annual-report-2025-26/consolidated-statement-of-financial-activities/","title":"Consolidated statement of financial activities"},{"link":"/about-us/our-impacts-and-reports/scouts-annual-report-2025-26/balance-sheet/","title":"Balance sheet"},{"link":"/about-us/our-impacts-and-reports/scouts-annual-report-2025-26/statement-of-cash-flows/","title":"Statement of cash flows"},{"link":"/about-us/our-impacts-and-reports/scouts-annual-report-2025-26/notes-to-the-financial-statements/","title":"Notes to the financial statements"},{"link":"/about-us/our-impacts-and-reports/scouts-annual-report-2025-26/our-members/","title":"Our members"},{"link":"/about-us/our-impacts-and-reports/scouts-annual-report-2025-26/how-we-operate/","title":"How we operate"},{"link":"/about-us/our-impacts-and-reports/scouts-annual-report-2025-26/governance-structure-and-board-membership/","title":"Governance structure and board membership"},{"link":"/about-us/our-impacts-and-reports/scouts-annual-report-2025-26/our-advisors/","title":"Our advisors"},{"link":"/about-us/our-impacts-and-reports/scouts-annual-report-2025-26/our-thanks/","title":"Our thanks"},{"link":"/about-us/our-impacts-and-reports/scouts-annual-report-2025-26/investors-in-people/","title":"Investors in People"}],"link":"/about-us/our-impacts-and-reports/scouts-annual-report-2025-26/statement-of-cash-flows/","id":91023,"nodeName":"Statement of cash flows","title":"Statement of cash flows","type":"codexPart","image":{"url":"/media/10478/scouts-logo.jpg?width=800\u0026height=450\u0026v=1db789232a4a190","caption":"Scouts Logo","type":"jpg","size":30784,"width":800,"height":450,"altText":"The Scouts logo"},"assets":null,"headerOptions":{"headerTitle":"Statement of cash 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Constitution\u003C/h3\u003E\n\u003Cp\u003EThe Scout Association is incorporated by Royal Charter and is a registered charity whose purpose 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.\u003C/p\u003E\n\u003Ch3\u003E2. Scope of the financial statements\u003C/h3\u003E\n\u003Cp\u003EThese financial statements cover the activities directly controlled by The Scout Association. The activities of the Scout Councils of Northern Ireland, Scotland and Wales together with Scout Counties, Areas, Regions, Districts and Groups are not reflected in these financial statements. Those bodies are separate organisations that are affiliated to The Scout Association.\u003C/p\u003E\n\u003Ch3\u003E3. Accounting policies\u003C/h3\u003E\n\u003Cp\u003EThe principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:\u003C/p\u003E\n\u003Cp\u003E\u003Cstrong\u003Ea. Basis of preparation of consolidated financial statements \u003C/strong\u003E\u003Cbr\u003EThe financial statements have been prepared in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), and the Statement of Recommended Practice, Accounting and Reporting by Charities, applicable to charities preparing their accounts in accordance with FRS 102, known as the Charities SORP (FRS 102).\u003C/p\u003E\n\u003Cp\u003EThe accounts have been prepared to give a \u2018true and fair\u2019 view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a \u2018true and fair view\u2019. This departure has involved following 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 (FRS102) issued on 16 July 2014 rather than the previous Statement of Recommended Practice: Accounting and Reporting by Charities, which was effective from 1 April 2005 but which has since been withdrawn.\u003C/p\u003E\n\u003Cp\u003EThe Scout Association meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note.\u003C/p\u003E\n\u003Cp\u003EThe financial statements consolidate the financial statements of The Scout Association and its subsidiary companies.\u003C/p\u003E\n\u003Cul\u003E\n\u003Cli\u003EScout Shops Limited (trading as Scout Store)\u003C/li\u003E\n\u003Cli\u003EScout Insurance Services Limited (trading as Unity)\u003C/li\u003E\n\u003Cli\u003EScout Services Limited\u003C/li\u003E\n\u003Cli\u003EScout Products Limited\u003C/li\u003E\n\u003Cli\u003EWorld Scout Shop Limited\u003C/li\u003E\n\u003Cli\u003EScout Association Trust Corporation\u003C/li\u003E\n\u003C/ul\u003E\n\u003Cp\u003EThe financial year end of each of the subsidiary companies is 31 March. More information on these companies is in note 12.\u003C/p\u003E\n\u003Cp\u003EThe Balance Sheets and Profit and Loss accounts of the subsidiaries have been consolidated on a line by line basis as required by the Statement of Recommended Practice.\u003C/p\u003E\n\u003Cp\u003EOn acquisition of a business, all of the assets and liabilities that exist at the date of acquisition are recorded at their fair values reflecting their condition at that time. All changes to those assets and liabilities and the resulting surpluses that arise after acquisition are charged to the post-acquisition Statement of Financial Activities.\u003C/p\u003E\n\u003Cp\u003EThe financial statements are prepared on the historical cost basis with the exception of investments and certain heritage assets, which are stated at fair value.\u003C/p\u003E\n\u003Cp\u003E\u003Cstrong\u003Eb. Going concern \u003C/strong\u003E\u003Cbr\u003EHaving reviewed financial plans and cash flow forecasts, the trustees have a reasonable expectation that the charity has adequate resources to continue operating for the foreseeable future. Accordingly, they believe that the going concern basis remains the appropriate basis on which to prepare the financial statements.\u003C/p\u003E\n\u003Cp\u003E\u003Cstrong\u003Ec. Recognition of income \u003C/strong\u003E\u003Cbr\u003E\u003Cstrong\u003EMembership subscriptions \u003C/strong\u003E\u003Cbr\u003EMembership subscriptions are payable in advance for a year to 31 March and are recognised in the year of membership benefit.\u003C/p\u003E\n\u003Cp\u003E\u003Cstrong\u003ELegacies \u003C/strong\u003E\u003Cbr\u003ELegacies are accounted for when the Association becomes entitled to them, where receipt is probable and where their value can be established with reasonable certainty. The Association determines that this is the earlier of notification from the executors of an amount to be received, final estate accounts or receipt. Where legacies include non-cash items these are included in income at the lower of probate value and market value at the date of receipt.\u003C/p\u003E\n\u003Cp\u003E\u003Cstrong\u003EGrant income \u003C/strong\u003E\u003Cbr\u003EThe fair value of the government grants are accrued as per the terms of the funder agreement.\u003C/p\u003E\n\u003Cp\u003E\u003Cstrong\u003ECharitable, retail and other trading income \u003C/strong\u003E\u003Cbr\u003EIncome from charitable activities, retail sales and other trading activities including sponsorship is accounted for when the Association is entitled to the income, the amount can be quantified with reasonable accuracy and the probability of receipt of the income is more likely than not.\u003C/p\u003E\n\u003Cp\u003E\u003Cstrong\u003EInsurance commission income \u003C/strong\u003E\u003Cbr\u003EInsurance commission is recognised at the date of inception of the policy. The amount recognised is the the total brokerage due to the company less an overall provision for unearned commission. Profit related commission is recognised when it can be reliably measured and is likely to be received.\u003C/p\u003E\n\u003Cp\u003E\u003Cstrong\u003EInvestment income \u003C/strong\u003E\u003Cbr\u003EDividends are accounted for on a receipts basis. Interest is accounted for on an accruals basis and includes all amounts earned up to the balance sheet date.\u003C/p\u003E\n\u003Cp\u003E\u003Cstrong\u003Ed. Allocation of income and costs \u003C/strong\u003E\u003Cbr\u003E\u003Cstrong\u003ECharitable activities\u003C/strong\u003E \u003Cbr\u003EThis comprises income from the provision of services supporting the objects of the Association through operations including National Activity Centres, and the Information Centre.\u003C/p\u003E\n\u003Cp\u003ECharitable activities have been analysed under the following headings:\u003C/p\u003E\n\u003Cul\u003E\n\u003Cli\u003EYouth programme\u003C/li\u003E\n\u003Cli\u003EDevelopment of Scouting\u003C/li\u003E\n\u003Cli\u003EAdult support and training\u003C/li\u003E\n\u003Cli\u003ESupport and services to members\u003C/li\u003E\n\u003C/ul\u003E\n\u003Cp\u003EThe Association\u2019s activities are largely financed by national membership subscriptions and by the surpluses generated by its trading subsidiaries rather than income from charitable activities. The activities have been classified as described in note 6.\u003C/p\u003E\n\u003Cp\u003EWhere possible the income and costs relating to a department or cost centre are allocated in full to one of the above categories, but in practice many departments have an involvement in more than one activity. Major self-funding events, including the Jamboree, are not allocated with total income and costs for the event shown separately. The other major allocations are set out below.\u003C/p\u003E","gtmId":"","gtmClass":""},{"gridType":"imageWithLink","gtmId":"","gtmClass":"","image":"/media/a2ublejc/allocations.png","width":398,"height":523,"altText":"Table showing major cash allocations.","caption":"","link":{"name":"Allocations","id":null,"url":"https://prod-cms.scouts.org.uk//media/a2ublejc/allocations.png","newWindow":false,"target":"_blank"}},{"gridType":"RichTextBlock","content":"\u003Cp\u003E\u003Cbr\u003E\u003Cstrong\u003ESupport costs\u003C/strong\u003E\u003Cbr\u003EThese are costs incurred directly in support of the objects of the Charity. The costs are attributed to the activities that they support. Where a department supports all the Charity\u2019s activities the costs have been apportioned pro-rata to the staff resources directly engaged in that activity. The percentages that apply are:\u003C/p\u003E\n\u003Cul\u003E\n\u003Cli\u003ETrading \u2013 6%\u0026nbsp;\u003C/li\u003E\n\u003Cli\u003EYouth programme \u2013 20%\u0026nbsp;\u003C/li\u003E\n\u003Cli\u003EDevelopment of Scouting \u2013 29%\u0026nbsp;\u003C/li\u003E\n\u003Cli\u003EAdult support and training \u2013 26%\u0026nbsp;\u003C/li\u003E\n\u003Cli\u003ESupport and services to members \u2013 19%\u0026nbsp;\u003C/li\u003E\n\u003C/ul\u003E\n\u003Cp\u003E\u003Cstrong\u003EGovernance costs \u003C/strong\u003E\u003Cbr\u003EThese are the costs associated with the governance arrangements of the Charity which relate to compliance with legal and statutory requirements of the Charity as opposed to those costs associated with fundraising. They include audit fees and the costs of trustees\u2019 meetings.\u003C/p\u003E\n\u003Cp\u003E\u003Cstrong\u003Ee. Expenditure \u003C/strong\u003E\u003Cbr\u003EAll expenditure is accounted for on an accruals basis and is allocated as per note 3d Charitable activities.\u003C/p\u003E\n\u003Cp\u003E\u003Cstrong\u003EGrants payable\u003C/strong\u003E\u003Cbr\u003EGrants payable are included in the Statement of Financial Activities as expenditure in the period in which the award is made. Grants which have been approved by the trustees and agreed with other organisations but which are unpaid at the year end are accrued. Grants where the beneficiary has not been informed or has to meet certain conditions before the grant is released are not accrued.\u003C/p\u003E\n\u003Cp\u003E\u003Cstrong\u003Ef. Intangible fixed assets \u003C/strong\u003E\u003Cbr\u003EIT software is capitalised and written off over the term of the related contract, between 2 and 5 years.\u003C/p\u003E\n\u003Cp\u003ESystems Development is capitalised and once the projects have completed they are written off over 5 years.\u003C/p\u003E\n\u003Cp\u003EImpairment tests on the carrying value are undertaken at the end of the first full year after acquisition and in any other subsequent period if events or changes in circumstances indicate that the carrying value may not be recoverable. The cost of acquiring a brand licence is written off over the term of the related contract.\u003C/p\u003E\n\u003Cp\u003E\u003Cstrong\u003Eg. Heritage fixed assets \u003C/strong\u003E\u003Cbr\u003EThe Association maintains a heritage collection of around 250,000 items. Through an active and innovative programme of collecting, interpreting and engagement, the Heritage Collection helps create connections between members of The Scout Association, both past and present, and the wider community. The Heritage Collection is managed by the Headquarters\u2019 Heritage Service. To ensure its ongoing representation of Scouting\u2019s story the Heritage Service continues to collect both historical and contemporary material. New acquisitions are normally made by donation with occasional low cost purchases. New material is acquired in accordance with The Scout Association\u2019s Collecting Policy.\u003C/p\u003E\n\u003Cp\u003ESome 300 key items in the Association\u2019s collection, particularly those relating to the Founder, are valued periodically since the nature of these items permits that to be sufficiently reliable. The last valuation was at 19 February 2025 (see note 10). Gains and losses on revaluation are recognised through \u2018Other recognised gains\u2019 in the Statement of Financial Activities. It is the intention of The Scout Association to preserve these items indefinitely, therefore amortisation is not regarded as appropriate.\u003C/p\u003E\n\u003Cp\u003EThe trustees consider that obtaining valuations for the remainder of the Collection would involve disproportionate cost due to the diverse nature of the material held and the lack of comparable market values. Such items are therefore not recognised on the Balance Sheet.\u003C/p\u003E\n\u003Cp\u003EExpenditure that is in the trustees\u2019 view required to conserve or prevent further deterioration of individual items is recognised as expenditure when it is incurred.\u0026nbsp;\u003C/p\u003E\n\u003Cp\u003E\u003Cstrong\u003Eh. Tangible fixed assets \u003C/strong\u003E\u003Cbr\u003ETangible assets are stated at cost. Where land and buildings are acquired together it is assumed that the buildings represent 50% of the initial cost. Depreciation is calculated to write off the cost of assets by equal annual amounts over their expected useful lives. Assets costing less than \u00A35,000 are not capitalised. No depreciation is provided on freehold land.\u003C/p\u003E\n\u003Cp\u003EDepreciation rates used are:\u003Cbr\u003EFreehold property \u2013 \u0026nbsp;20 to 50 years, with 5 to 10 years for replacement elements \u003Cbr\u003ELeasehold property \u2013 \u0026nbsp;the shorter of the lease period or 50 years \u003Cbr\u003EFurniture fittings and equipment \u2013 generally 5 to 25 years\u003C/p\u003E\n\u003Cp\u003EGains or losses on the disposal of fixed assets are reflected in net income/expenditure for the year shown in the Statement of Financial Activities.\u003C/p\u003E\n\u003Cp\u003EImpairment reviews on fixed assets are carried out each year and any asset with a carrying value materially higher than its recoverable or useful value is written down accordingly.\u003C/p\u003E\n\u003Cp\u003E\u003Cstrong\u003Ei. Fixed asset investments \u003C/strong\u003E\u003Cbr\u003EThe Scout Association holds investments both in order to generate income for the support of charitable objectives and to provide assets to meet the need of reserves, identified in the reserves policy. Investments are stated at current market value on the balance sheet date unless there\u2019s evidence of a different fair value.\u0026nbsp;\u003C/p\u003E\n\u003Cp\u003EGains or losses arising during the year are disclosed in the Statement of Financial Activities and in note 13.\u003C/p\u003E\n\u003Cp\u003E\u003Cstrong\u003Ej. Cash and cash equivalents \u003C/strong\u003E\u003Cbr\u003ECash and cash equivalents are held to meet short-term cash commitments as they fall due. Cash equivalents are fixed deposit accounts that are readily convertible to cash in that they have a short maturity of three months or less as at the balance sheet date.\u003C/p\u003E\n\u003Cp\u003E\u003Cstrong\u003Ek. Stocks \u003C/strong\u003E\u003Cbr\u003EStocks are valued at the lower of cost and estimated net realisable value. Cost is calculated using the current purchase price method and consists of the original cost of goods without any addition for overheads.\u003C/p\u003E\n\u003Cp\u003E\u003Cstrong\u003El. Provisions \u003C/strong\u003E\u003Cbr\u003EA provision is recognised in the balance sheet when the Association has an obligation as a result of a past event and it is probable that an outflow of economic benefits that can be reliably measured will be required to settle that obligation.\u003C/p\u003E\n\u003Cp\u003E\u003Cstrong\u003Em. VAT \u003C/strong\u003E\u003Cbr\u003EThe Association is partially exempt for VAT purposes and is not able to reclaim all the VAT it pays. All irrecoverable VAT is expensed as it is currently not allocated to the related expenses or assets.\u003C/p\u003E\n\u003Cp\u003E\u003Cstrong\u003En. Leases \u003C/strong\u003E\u003Cbr\u003ESignificant assets held under finance leases and the related lease obligations are included at the fair value of the leased assets at the inception of the lease. Depreciation on leased assets is calculated to write off this amount on a straight-line basis over the shorter of the lease term and the useful life of the asset.\u003C/p\u003E\n\u003Cp\u003ERentals payable are apportioned between the finance charge and a reduction of the outstanding obligations.\u003C/p\u003E\n\u003Cp\u003EAll leases are operating leases and the rentals expensed as they are paid.\u003C/p\u003E\n\u003Cp\u003E\u003Cstrong\u003Eo. Pension costs \u003C/strong\u003E\u003Cbr\u003EContributions payable to The Scout Association Defined Benefit Pension Scheme are charged to the Statement of Financial Activities so as to spread the cost of pensions over the working lives of employees in the scheme. The pension charge is calculated on the basis of actuarial advice.\u003C/p\u003E\n\u003Cp\u003EThe pension scheme liabilities are measured using a projected unit method and discounted at an AA sterling corporate bond rate. Any excess of liabilities over the value of the pension scheme assets which are measured at fair value is recognised in full. Any surplus of pension scheme assets over liabilities is recognised as an asset to the extent that the Association is able to recover the surplus either through reduced contributions in the future or refunds from the plan.\u003C/p\u003E\n\u003Cp\u003EAdministration costs, the current service cost and net return on the scheme\u2019s assets and liabilities for the year is allocated across the resources expended categories in the Statement of Financial Activities. The actuarial gain or loss on the scheme for the year is included in the Other recognised gains/(losses) section of the Statement of Financial Activities.\u003C/p\u003E\n\u003Cp\u003EContributions towards Defined Contribution schemes are charged to the Statement of Financial Activities as they are incurred.\u0026nbsp;\u003C/p\u003E\n\u003Cp\u003E\u003Cstrong\u003Ep. Financial assets \u003C/strong\u003E\u003Cbr\u003EFinancial assets, other than investments and derivatives, are initially measured at transaction price (including transaction costs) and subsequently held at cost, less any impairment.\u003C/p\u003E\n\u003Cp\u003E\u003Cstrong\u003Eq. Financial liabilities \u003C/strong\u003E\u003Cbr\u003EFinancial liabilities are classified according to the substance of the financial instrument\u2019s contractual obligations, rather than the financial instrument\u2019s legal form. Financial liabilities, excluding derivatives, are initially measured at transaction price (including transaction costs) and subsequently held at amortised cost.\u003C/p\u003E\n\u003Cp\u003E\u003Cstrong\u003Er. Forward currency contracts \u003C/strong\u003E\u003Cbr\u003EThe Scout Association enters into forward contracts for the purchase of currency in order to manage its exchange rate exposure relating to the World Scout Jamboree and other overseas events. Hedge contracts are measured at fair value at each reporting date.\u003C/p\u003E\n\u003Cp\u003EWhere there is a change in exposure at the balance sheet date, through movement in the forward exchange rate from the contract rate, that change is included in expenditure in the statement of financial activities.\u003C/p\u003E\n\u003Cp\u003E\u003Cstrong\u003Es. Judgements in applying accounting policies and key sources of estimation uncertainty \u003C/strong\u003E\u003Cbr\u003EIn preparing these financial statements, the trustees have made the following judgements:\u003C/p\u003E\n\u003Cul\u003E\n\u003Cli\u003EThe determination of whether or not there are indications of impairment of the Scout Association\u2019s tangible and intangible assets, taking into consideration the economic viability and expected future financial performance of the asset.\u003C/li\u003E\n\u003Cli\u003EThe determination of appropriate provision for claims, supported by legal advice.\u003C/li\u003E\n\u003Cli\u003EThe determination of appropriate financial and demographic assumptions in valuing the defined benefit pension obligations in line with FRS 102 requirements, supported by actuarial advice.\u003C/li\u003E\n\u003Cli\u003EThe determination of whether the organisation can recover any pension scheme asset in line with FRS102 requirements.\u003C/li\u003E\n\u003C/ul\u003E\n\u003Ch3\u003E4. Nature of funds\u003C/h3\u003E\n\u003Cp\u003EAll funds are identified as falling into one of three categories.\u003C/p\u003E\n\u003Cp\u003E\u003Cstrong\u003EEndowment funds\u003C/strong\u003E \u003Cbr\u003EEndowment funds are those received to be held as capital on a total returns basis with only the income available to be spent. Subsequent gains or losses on the disposal of the underlying assets of the fund become part of the capital.\u003C/p\u003E\n\u003Cp\u003E\u003Cstrong\u003ERestricted funds \u003C/strong\u003E\u003Cbr\u003ERestricted funds are those received which have been earmarked for a special purpose by the donor or the terms of an appeal.\u003C/p\u003E\n\u003Cp\u003E\u003Cstrong\u003EUnrestricted funds \u003C/strong\u003E\u003Cbr\u003EUnrestricted funds are those received, which are not subject to any special restriction. They are divided between general funds and designated funds. Designated funds comprise amounts set aside by the trustees to be used for particular purposes.\u003C/p\u003E\n\u003Ch3\u003E5. Income and endowments\u003C/h3\u003E\n\u003Cp\u003E\u003Cstrong\u003Ea. Other voluntary income\u003C/strong\u003E\u003C/p\u003E","gtmId":"","gtmClass":""},{"gridType":"imageWithLink","gtmId":"","gtmClass":"","image":"/media/elwg5po5/other-voluntary-income.png","width":778,"height":198,"altText":"Table showing other voluntary income.","caption":"","link":{"name":"Other Voluntary Income","id":null,"url":"https://prod-cms.scouts.org.uk//media/elwg5po5/other-voluntary-income.png","newWindow":false,"target":"_blank"}},{"gridType":"RichTextBlock","content":"\u003Cp\u003EIncluded in grants above is the DCMS Uniformed Youth Fund grant of \u00A32.5m (2025: \u00A32.8m) and Generation Green grants of \u00A3nil (2025: \u00A30.7m).\u003C/p\u003E\n\u003Cp\u003EIncluded in other donations is the Omaze donation of \u00A30.01m (2025: \u00A33.5m) and the players of Postcode Lottery donation of \u00A30.5m (2025: \u00A30.5m).\u003C/p\u003E\n\u003Cp\u003E\u003Cstrong\u003Eb. Charitable activities \u003C/strong\u003E\u003Cbr\u003EThis income is derived mainly from major events like the Jamboree and National Activity Centres where most of the activities are not undertaken with the principal intention of generating a surplus. The Association\u2019s charitable activities are financed by membership subscriptions and fundraising. The only restricted income from charitable activities relates to the UK Support Teams which operate as part of The Association.\u003C/p\u003E","gtmId":"","gtmClass":""},{"gridType":"imageWithLink","gtmId":"","gtmClass":"","image":"/media/hscgvx53/charitable-activities.png","width":778,"height":201,"altText":"Table showing charitable activities.","caption":"","link":{"name":"Charitable Activities","id":null,"url":"https://prod-cms.scouts.org.uk//media/hscgvx53/charitable-activities.png","newWindow":false,"target":"_blank"}},{"gridType":"RichTextBlock","content":"\u003Cp\u003E\u003Cbr\u003E\u003Cstrong\u003Ec. Trading activities\u003C/strong\u003E\u003C/p\u003E","gtmId":"","gtmClass":""},{"gridType":"imageWithLink","gtmId":"","gtmClass":"","image":"/media/pfvndiqv/trading-activities.png","width":773,"height":140,"altText":"Table showing trading activities.","caption":"","link":{"name":"Trading Activities","id":null,"url":"https://prod-cms.scouts.org.uk//media/pfvndiqv/trading-activities.png","newWindow":false,"target":"_blank"}},{"gridType":"RichTextBlock","content":"\u003Cp\u003E\u003Cbr\u003EThere is no income for trading activities under restricted and endowment funds. Retail sales comprises sales from Scout Shops Limited and Scout Products Limited.\u003C/p\u003E\n\u003Cp\u003E\u003Cstrong\u003Ed. Investment income\u003Cbr\u003E\u003Cbr\u003E\u003C/strong\u003E\u003C/p\u003E","gtmId":"","gtmClass":""},{"gridType":"imageWithLink","gtmId":"","gtmClass":"","image":"/media/esnhliij/investment-income.png","width":779,"height":213,"altText":"Table showing investment income.","caption":"","link":{"name":"Investment Income","id":null,"url":"https://prod-cms.scouts.org.uk//media/esnhliij/investment-income.png","newWindow":false,"target":"_blank"}},{"gridType":"RichTextBlock","content":"\u003Ch3\u003E6. Expenditure\u003C/h3\u003E\n\u003Cp\u003E\u003Cstrong\u003Ea. Trading activities\u003Cbr\u003E\u003Cbr\u003E\u003C/strong\u003E\u003C/p\u003E","gtmId":"","gtmClass":""},{"gridType":"imageWithLink","gtmId":"","gtmClass":"","image":"/media/pxepkvfz/trading-activities-expenditure.png","width":777,"height":168,"altText":"Table showing trading activities expenditure.","caption":"","link":{"name":"Trading Activities Expenditure","id":null,"url":"https://prod-cms.scouts.org.uk//media/pxepkvfz/trading-activities-expenditure.png","newWindow":false,"target":"_blank"}},{"gridType":"RichTextBlock","content":"\u003Cp\u003E\u003Cbr\u003EExpenditure on trading activities includes support costs of \u00A30.78m (2025: \u00A30.76m). The basis for the allocation of support costs is explained in note 6.b.\u003C/p\u003E\n\u003Cp\u003E\u003Cstrong\u003Eb. Costs of charitable activities\u003Cbr\u003E\u003C/strong\u003E\u003C/p\u003E","gtmId":"","gtmClass":""},{"gridType":"imageWithLink","gtmId":"","gtmClass":"","image":"/media/1bnfwny4/costs-of-charitable-activities.png","width":777,"height":453,"altText":"Table showing costs of charitable activities.","caption":"","link":{"name":"Costs Of Charitable Activities","id":null,"url":"https://prod-cms.scouts.org.uk//media/1bnfwny4/costs-of-charitable-activities.png","newWindow":false,"target":"_blank"}},{"gridType":"RichTextBlock","content":"\u003Cp\u003E\u003Cbr\u003ECharitable activities have been analysed into four categories as explained in note 3.d. Costs are allocated using the principles explained in that note.\u003C/p\u003E\n\u003Cp\u003EYouth programme includes the various educational activities in which members participate. Development activities are those which are focused on growing our movement. Adult support and training includes those activities which assist leaders and other adults involved in Scouts. Support and services to the movement includes those activities that help ensure the safety and safeguarding of members, which underpin the activities of Scout Groups.\u003C/p\u003E\n\u003Cp\u003E\u003Cstrong\u003EAnalysis of grants to local Scouting\u003C/strong\u003E\u003C/p\u003E","gtmId":"","gtmClass":""},{"gridType":"imageWithLink","gtmId":"","gtmClass":"","image":"/media/n2toa2fa/analysis-of-grants-to-local-scouting.png","width":780,"height":332,"altText":"Table showing Analysis Of Grants To Local Scouting.","caption":"","link":{"name":"Analysis Of Grants To Local Scouting","id":null,"url":"https://prod-cms.scouts.org.uk//media/n2toa2fa/analysis-of-grants-to-local-scouting.png","newWindow":false,"target":"_blank"}},{"gridType":"RichTextBlock","content":"\u003Cp\u003EGrants from restricted and designated funds administered by the Association are paid, in accordance with the terms governing those funds, to a large number of Scout Groups, Districts, Areas and Counties.\u003C/p\u003E\n\u003Cp\u003E\u003Cstrong\u003ESupport costs allocation\u003C/strong\u003E\u003C/p\u003E","gtmId":"","gtmClass":""},{"gridType":"imageWithLink","gtmId":"","gtmClass":"","image":"/media/3nlhs35j/support-costs-allocation.png","width":781,"height":359,"altText":"Table showing Support Costs Allocation.","caption":"","link":{"name":"Support Costs Allocation","id":null,"url":"https://prod-cms.scouts.org.uk//media/3nlhs35j/support-costs-allocation.png","newWindow":false,"target":"_blank"}},{"gridType":"RichTextBlock","content":"\u003Cp\u003ESupport costs comprise that expenditure which facilitates fundraising and charitable activity but which is not directly incurred in the conduct of those activities. The support costs itemised above have been apportioned to fundraising and charitable activities pro rata to the employment costs of staff directly engaged on the relevant activities. The percentage allocations are disclosed in note 3.d.\u003C/p\u003E\n\u003Cp\u003E\u003Cstrong\u003Ec. Expenditure includes:\u003C/strong\u003E\u003C/p\u003E","gtmId":"","gtmClass":""},{"gridType":"imageWithLink","gtmId":"","gtmClass":"","image":"/media/k1re0klv/expenditure-includes.png","width":780,"height":128,"altText":"Table showing what expenditure includes.","caption":"","link":{"name":"Expenditure Includes","id":null,"url":"https://prod-cms.scouts.org.uk//media/k1re0klv/expenditure-includes.png","newWindow":false,"target":"_blank"}},{"gridType":"RichTextBlock","content":"\u003Cp\u003EDuring the year 18 trustees (2025: 22 trustees) were reimbursed \u00A315,771 (2025: \u00A318,688) for expenses, such as travel and subsistence, incurred in their attending meetings and in the carrying out of their duties.\u003C/p\u003E\n\u003Ch3\u003E7. Staff costs\u003C/h3\u003E","gtmId":"","gtmClass":""},{"gridType":"imageWithLink","gtmId":"","gtmClass":"","image":"/media/yikd3ow3/staff-costs.png","width":779,"height":356,"altText":"Table showing staff costs.","caption":"","link":{"name":"Staff Costs","id":null,"url":"https://prod-cms.scouts.org.uk//media/yikd3ow3/staff-costs.png","newWindow":false,"target":"_blank"}},{"gridType":"RichTextBlock","content":"\u003Cp\u003EThe decrease in staff numbers primarily relates to a restructure and resulting redundancies within the Association to reduce expenditure and balance the budget in future years.\u003C/p\u003E\n\u003Cp\u003EThe number of employees whose total emoluments for the year exceeded \u00A360,000 (including termination costs) are shown below. The number of employees disclosed within the higher remuneration bands includes individuals whose total emoluments for the year were increased by one-off termination-related payments, including redundancy payments, settlement agreements and payments in lieu of notice (PILON). Consequently, the banding disclosures may not be representative of ongoing annual remuneration levels.\u003C/p\u003E","gtmId":"","gtmClass":""},{"gridType":"imageWithLink","gtmId":"","gtmClass":"","image":"/media/b3cpqgis/salary-bands.png","width":773,"height":226,"altText":"Table showing salary bands.","caption":"","link":{"name":"Salary Bands","id":null,"url":"https://prod-cms.scouts.org.uk//media/b3cpqgis/salary-bands.png","newWindow":false,"target":"_blank"}},{"gridType":"RichTextBlock","content":"\u003Cp\u003EThe Chief Executive Officer, Aidan Jones, is also a trustee, for which they are not paid. They received salary and benefits for their service as Chief Executive Officer of \u00A3149,721 (2025: \u00A369,007). Matt Hyde, left in the prior year in September 2024 and received salary and benefits of \u00A379,910. Pension contributions for the Chief Executive Officer role consisted of \u00A324,650 (2025: \u00A37,012 for Aidan Jones, \u00A37,912 for Matt Hyde). No other trustee received remuneration for services to the Association.\u003C/p\u003E\n\u003Cp\u003EThe key management personnel of the parent charity and its subsidiaries comprise the trustees, the UK Chief Volunteer and UK Leadership Team (volunteers), Chief Executive Officer, Executive Director of Commercial Services, Executive Director of Engagement, Executive Director of Operations, Executive Director of Finance, Executive Director of Strategy, Managing Director of Unity and Managing Director of Scout Shops and World Scout Shop.\u003C/p\u003E\n\u003Cp\u003EThe total employer cost of the key management personnel of the Scout Association and its subsidiaries was \u00A31,156,716 (2025: \u00A31,133,389).\u003C/p\u003E\n\u003Cp\u003E\u003Cstrong\u003EPension schemes\u003C/strong\u003E\u003Cbr\u003EPension provision for current staff is provided through a defined contribution arrangement.\u003C/p\u003E\n\u003Cp\u003EThe Association previously provided defined benefit pensions through The Scout Association Defined Benefit Pension Scheme (\u201Cthe Scheme\u201D). The Scheme was closed to future accrual with effect from 1 July 2022. It has 87 deferred members and 156 members in receipt of a current pension. The Scheme provides benefits, on retirement, on leaving service or on death, based on final salary and length of service.\u003C/p\u003E\n\u003Cp\u003EThe Scheme is subject to the Statutory Funding Objective under the Pensions Act 2004 and a valuation of the Scheme is carried out at least once every three years. As part of the process, the Association must agree with the trustees of the Scheme the contributions to be paid in order to address any shortfall against the Statutory Funding Objective and the contributions to be paid in respect of the accrual of the future benefits.\u003C/p\u003E\n\u003Cp\u003EThe last triennial actuarial valuation of the scheme was carried out as at 31 March 2025 and showed a \u00A32.8m surplus.\u0026nbsp;\u003C/p\u003E\n\u003Cp\u003EThe previous triennial valuation of the scheme, carried out as at 31 March 2022 showed a deficit of \u00A32.5 million. \u0026nbsp;In March 2023 the Association paid \u00A32.5 million to eliminate this deficit as agreed with the trustees. This was in addition to payments of \u00A350k made in April 2023, and \u00A31.1 million in respect of the previous deficit reduction plan and to cover administration expenses.\u003C/p\u003E\n\u003Cp\u003E\u003Cstrong\u003EFRS102 valuation \u003C/strong\u003E\u003Cbr\u003EThese financial statements have been prepared in line with the requirements of FRS 102. The FRS 102 valuation is only in respect of the defined benefit Scheme. The principal FRS 102 actuarial assumptions, determined by financial markets and demographic conditions, are shown below. Pension payments increase at different rates for different accrual periods. A later table shows the sensitivity of the liability to these assumptions.\u003C/p\u003E\n\u003Cp\u003EThe fair value of the scheme assets exceeded the present value of future obligations at 31 March 2026 by \u00A33.1m (2025: \u00A32.6m).\u003C/p\u003E\n\u003Cp\u003E\u003Cstrong\u003EPrincipal actuarial assumptions\u003C/strong\u003E\u003C/p\u003E","gtmId":"","gtmClass":""},{"gridType":"imageWithLink","gtmId":"","gtmClass":"","image":"/media/gwxa21nv/principal-actuarial-assumptions.png","width":779,"height":401,"altText":"Table showing Principal actuarial assumptions.","caption":"","link":{"name":"Principal Actuarial Assumptions","id":null,"url":"https://prod-cms.scouts.org.uk//media/gwxa21nv/principal-actuarial-assumptions.png","newWindow":false,"target":"_blank"}},{"gridType":"RichTextBlock","content":"\u003Cp\u003E\u003Cstrong\u003EBalance sheet position\u003C/strong\u003E\u003C/p\u003E","gtmId":"","gtmClass":""},{"gridType":"imageWithLink","gtmId":"","gtmClass":"","image":"/media/hbenxue4/balance-sheet-position.png","width":782,"height":263,"altText":"Table showing balance sheet position.","caption":"","link":{"name":"Balance Sheet Position","id":null,"url":"https://prod-cms.scouts.org.uk//media/hbenxue4/balance-sheet-position.png","newWindow":false,"target":"_blank"}},{"gridType":"RichTextBlock","content":"\u003Cp\u003E\u003Cstrong\u003EAmounts recognised in the Statement of Financial Activities\u003C/strong\u003E\u003C/p\u003E","gtmId":"","gtmClass":""},{"gridType":"imageWithLink","gtmId":"","gtmClass":"","image":"/media/o15cgdih/amounts-recognised-in-the-statement-of-financial-activities.png","width":778,"height":162,"altText":"Table showing the Amounts Recognised In The Statement Of Financial Activities.","caption":"","link":{"name":"Amounts Recognised In The Statement Of Financial Activities","id":null,"url":"https://prod-cms.scouts.org.uk//media/o15cgdih/amounts-recognised-in-the-statement-of-financial-activities.png","newWindow":false,"target":"_blank"}},{"gridType":"RichTextBlock","content":"\u003Cp\u003E\u003Cstrong\u003ERemeasurement gains/(losses)\u003C/strong\u003E\u003C/p\u003E","gtmId":"","gtmClass":""},{"gridType":"imageWithLink","gtmId":"","gtmClass":"","image":"/media/lkugjbn2/remeasurement-gains-losses.png","width":785,"height":139,"altText":"Table showing Remeasurement gains/(losses).","caption":"","link":{"name":"Remeasurement Gains Losses","id":null,"url":"https://prod-cms.scouts.org.uk//media/lkugjbn2/remeasurement-gains-losses.png","newWindow":false,"target":"_blank"}},{"gridType":"RichTextBlock","content":"\u003Cp\u003E\u003Cstrong\u003EReconciliation of the fair value of assets and liabilities\u003C/strong\u003E\u003C/p\u003E","gtmId":"","gtmClass":""},{"gridType":"imageWithLink","gtmId":"","gtmClass":"","image":"/media/hegnwahn/reconciliation-of-the-fair-value-of-assets-and-liabilities.png","width":776,"height":252,"altText":"Table showing Reconciliation of the fair value of assets and liabilities.","caption":"","link":{"name":"Reconciliation Of The Fair Value Of Assets And Liabilities","id":null,"url":"https://prod-cms.scouts.org.uk//media/hegnwahn/reconciliation-of-the-fair-value-of-assets-and-liabilities.png","newWindow":false,"target":"_blank"}},{"gridType":"imageWithLink","gtmId":"","gtmClass":"","image":"/media/b2vpee0v/liabilities.png","width":776,"height":251,"altText":"Table showing liabilities. ","caption":"","link":{"name":"Liabilities","id":null,"url":"https://prod-cms.scouts.org.uk//media/b2vpee0v/liabilities.png","newWindow":false,"target":"_blank"}},{"gridType":"RichTextBlock","content":"\u003Cp\u003E\u003Cstrong\u003ESensitivity of the value placed on the liabilities\u003C/strong\u003E\u003C/p\u003E","gtmId":"","gtmClass":""},{"gridType":"imageWithLink","gtmId":"","gtmClass":"","image":"/media/iz4gkutc/sensitivity-of-the-value-placed-on-the-liabilities.png","width":781,"height":227,"altText":"Table showing Sensitivity of the value placed on the liabilities.","caption":"","link":{"name":"Sensitivity Of The Value Placed On The Liabilities","id":null,"url":"https://prod-cms.scouts.org.uk//media/iz4gkutc/sensitivity-of-the-value-placed-on-the-liabilities.png","newWindow":false,"target":"_blank"}},{"gridType":"RichTextBlock","content":"\u003Ch3\u003E\u003Cbr\u003E8. Net movement in funds\u003C/h3\u003E\n\u003Cp\u003EThe net movement in funds arises as follows:\u003C/p\u003E","gtmId":"","gtmClass":""},{"gridType":"imageWithLink","gtmId":"","gtmClass":"","image":"/media/lmgngeam/net-movement-in-funds.png","width":782,"height":132,"altText":"Table showing net movement in funds.","caption":"","link":{"name":"Net Movement In Funds","id":null,"url":"https://prod-cms.scouts.org.uk//media/lmgngeam/net-movement-in-funds.png","newWindow":false,"target":"_blank"}},{"gridType":"RichTextBlock","content":"\u003Ch3\u003E9. Intangible fixed assets\u003C/h3\u003E","gtmId":"","gtmClass":""},{"gridType":"imageWithLink","gtmId":"","gtmClass":"","image":"/media/5bik1sic/intangible-fixed-assets.png","width":774,"height":768,"altText":"Table showing Intangible fixed assets.","caption":"","link":{"name":"Intangible Fixed Assets","id":null,"url":"https://prod-cms.scouts.org.uk//media/5bik1sic/intangible-fixed-assets.png","newWindow":false,"target":"_blank"}},{"gridType":"RichTextBlock","content":"\u003Cp\u003EThe Volunteer Experience Programme delivered a transformation to the way we volunteer at Scouts, from the way our teams are structured, how we welcome new volunteers, and how we equip them with the skills they need. This change was underpinned by the introduction of new digital tools to help manage membership, welcome new volunteers, and deliver learning.\u003C/p\u003E\n\u003Cp\u003EDuring the period, The Association reviewed the fixed asset register and disposed of a number of assets with a net book value of \u00A3nil that were no longer owned or in use. There was no profit or loss recognised in the Statement of Financial Activities, due to the assets being fully depreciated in prior years.\u003C/p\u003E\n\u003Ch3\u003E10. Heritage assets\u003C/h3\u003E\n\u003Cp\u003E\u003Cstrong\u003E(a) Consolidated and the Association Unrestricted Funds value\u003C/strong\u003E\u003C/p\u003E","gtmId":"","gtmClass":""},{"gridType":"imageWithLink","gtmId":"","gtmClass":"","image":"/media/xfnjcd0o/consolidated-and-the-association-unrestricted-funds-value.png","width":781,"height":76,"altText":"Table showing Consolidated and the Association Unrestricted Funds value.","caption":"","link":{"name":"Consolidated And The Association Unrestricted Funds Value","id":null,"url":"https://prod-cms.scouts.org.uk//media/xfnjcd0o/consolidated-and-the-association-unrestricted-funds-value.png","newWindow":false,"target":"_blank"}},{"gridType":"RichTextBlock","content":"\u003Cp\u003ENo valuation has been undertaken in the current year. The latest valuation of items (see note 3g.) was undertaken as at 31 March 2025 by Patrick Bowen BA (Hons) Lond., MRICS which resulted in a valuation increase of \u00A3301k from the previous valuation undertaken in 2023.\u0026nbsp;\u003C/p\u003E\n\u003Cp\u003E\u003Cstrong\u003E(b) Five year financial summary of heritage asset transactions\u00A0\u003C/strong\u003E\u003Cbr\u003EThere have been no purchases, donations or disposals in the last five years.\u003C/p\u003E\n\u003Cp\u003E\u003Cstrong\u003E(c) Further information on heritage assets\u00A0\u003C/strong\u003E\u003Cbr\u003EThe Heritage Service, supported by a small team of volunteers, is working to catalogue the Collection in line with The Heritage Collections Trust SPECTRUM standard and the national standard for archive cataloguing, this activity is an ongoing priority. Currently 18.0% of the Collection by number, including all those items held at valuation, is catalogued to these standards. An additional 2.5% is listed at inventory level. An average of 1,500 new items are accepted into the collection each year representing historical and contemporary Scouting.\u003C/p\u003E\n\u003Cp\u003EIn November 2025, a new, permanent display facility \u201CThe Hirsch Family Adventure Gallery\u201D opened in Syd Kesseler Centre, showing a selection of items from the Heritage Collection. A programme of temporary exhibitions will continue in the White House Barn Gallery. Additionally, access to the Collection is provided through the enquiries service, research appointments, the Gilwell Park Heritage Trail, the Scout Heritage website and exhibitions and activities organised with partner organisations. The Heritage Service continues to reach out to new audiences through activities including participation in the national Heritage Open Days scheme and other partnership schemes.\u00A0\u003C/p\u003E\n\u003Cp\u003EThe Association maintains the Heritage Collection in a good condition, but there are a small number of items which require conversation and funding for these projects as well as for other conservation work is being sought. In the last year, the cine-film collection has been moved off site to specialist storage facilities and a programme of digitisation is being carried out.\u00A0\u003C/p\u003E\n\u003Cp\u003EThe Association will occasionally approve the disposal of elements of the Collection, this process is carried out in accordance with the Code of Ethics and industry best practice as dictated by the Arts Council England Accreditation Standard. Disposal will be judged against the Association\u2019s Collecting Policy. Disposal will be carried out in line with the Disposal Policy and follow the Disposal Procedure. Disposal of accessioned material only takes place with the approval of the trustees or their designated representative. Disposal of non-accessioned items takes place with the approval of the Executive Director of Commercial Services. In accordance with best practice the Heritage Service will always try to keep the item in the public domain by gifting it free of charge to other relevant museum collections or archives. If an appropriate museum or archive cannot be found the item may be considered for sale, any proceeds from such a sale would be restricted to the care and preservation of the Collection.\u003C/p\u003E\n\u003Ch3\u003E11. Tangible fixed assets\u003C/h3\u003E","gtmId":"","gtmClass":""},{"gridType":"imageWithLink","gtmId":"","gtmClass":"","image":"/media/fhxfyzwg/tangible-fixed-assets.png","width":628,"height":707,"altText":"Table showing Tangible fixed assets.","caption":"","link":{"name":"Tangible Fixed Assets","id":null,"url":"https://prod-cms.scouts.org.uk//media/fhxfyzwg/tangible-fixed-assets.png","newWindow":false,"target":"_blank"}},{"gridType":"RichTextBlock","content":"\u003Cp\u003EDuring the period, The Association reviewed the fixed asset register and disposed of a number of assets with a net book value of \u00A3nil that were no longer owned or in use. There was no profit or loss recognised in the Statement of Financial Activities, due to the assets being fully depreciated in prior years.\u003C/p\u003E\n\u003Ch3\u003E12. Investment in subsidiary companies\u003C/h3\u003E","gtmId":"","gtmClass":""},{"gridType":"imageWithLink","gtmId":"","gtmClass":"","image":"/media/jsoe2qv0/net-book-value-of-shares.png","width":772,"height":81,"altText":"Table showing Net Book Value Of Shares.","caption":"","link":{"name":"Net Book Value Of Shares","id":null,"url":"https://prod-cms.scouts.org.uk//media/jsoe2qv0/net-book-value-of-shares.png","newWindow":false,"target":"_blank"}},{"gridType":"RichTextBlock","content":"\u003Cp\u003EAt 31st March 2026, the Association owns 100 per cent of the following unlisted companies:\u003C/p\u003E","gtmId":"","gtmClass":""},{"gridType":"imageWithLink","gtmId":"","gtmClass":"","image":"/media/ryaekvkw/unlisted-companies.png","width":782,"height":146,"altText":"Table showing unlisted companies.","caption":"","link":{"name":"Unlisted Companies","id":null,"url":"https://prod-cms.scouts.org.uk//media/ryaekvkw/unlisted-companies.png","newWindow":false,"target":"_blank"}},{"gridType":"RichTextBlock","content":"\u003Cp\u003EThe Boards of Directors of Scout Shops Limited, Scout Services Limited and Scout Insurance Services Limited have each covenanted their respective company\u2019s taxable profits to the Association.\u003C/p\u003E\n\u003Cp\u003EThe principal activities of each subsidiary is as follows:\u003C/p\u003E\n\u003Cp\u003EScout Shops Limited - Sale and distribution of merchandise\u003C/p\u003E\n\u003Cp\u003EScout Insurance Services Limited - Insurance broker\u003C/p\u003E\n\u003Cp\u003EScout Services Limited - Sponsorship and marketing services for The Scout Association and other commercial activities\u003C/p\u003E\n\u003Cp\u003EScout Products Limited - Procurement and supply of Scout Shops products for The Scout Association\u003C/p\u003E\n\u003Cp\u003EScout Association Trust Corporation (The) is a company limited by guarantee without share capital and is controlled by The Scout Association. The company was dormant during the year and therefore had no impact on the consolidated results or net assets.\u003C/p\u003E\n\u003Cp\u003E\u003Cstrong\u003EInvestment in Subsidiaries\u003Cbr\u003E\u003C/strong\u003EThe summarised profit and loss accounts and balance sheet totals for the active trading subsidiary companies are shown below:\u003Cstrong\u003E\u003Cbr\u003E\u003C/strong\u003E\u003C/p\u003E","gtmId":"","gtmClass":""},{"gridType":"imageWithLink","gtmId":"","gtmClass":"","image":"/media/44snsbjw/investment-in-subsidiaries.png","width":780,"height":443,"altText":"Table showing Investment in Subsidiaries.","caption":"","link":{"name":"Investment In Subsidiaries","id":null,"url":"https://prod-cms.scouts.org.uk//media/44snsbjw/investment-in-subsidiaries.png","newWindow":false,"target":"_blank"}},{"gridType":"RichTextBlock","content":"\u003Cp\u003EThe reserves balance is different to the balance sheet due to an adjustment in TSA for the impairment of World Scout Shops Limited in prior years.\u003C/p\u003E\n\u003Ch3\u003E13. Fixed asset investments\u003C/h3\u003E","gtmId":"","gtmClass":""},{"gridType":"imageWithLink","gtmId":"","gtmClass":"","image":"/media/15oi3kau/fixed-asset-investments.png","width":784,"height":236,"altText":"A table showing fixed asset investments.","caption":"","link":{"name":"Fixed Asset Investments","id":null,"url":"https://prod-cms.scouts.org.uk//media/15oi3kau/fixed-asset-investments.png","newWindow":false,"target":"_blank"}},{"gridType":"RichTextBlock","content":"\u003Cp\u003EThe investments comprise two multi-asset Charity Authorised Investment Funds (CAIFs), managed by Cazenove Capital and Sarasin \u0026amp; Partners LLP, and a money market fund managed by Cazenove Capital. The CAIFs have a combined value of \u00A325.9m (2025: \u00A324.7m), and the money market fund totalled \u00A37.7m (2025: \u00A310.8m).\u003C/p\u003E\n\u003Cp\u003EThe investments are open-ended funds for which prices are quoted daily by the investment managers and as such are classified as tier 1 in the fair value hierarchy. The multi-asset funds are subject to market risk, therefore, their value changes as the market prices change. The Association holds such investments in support of its reserves policy.\u003C/p\u003E\n\u003Cp\u003EIn relation to the movements for the prior year, \u00A312.4m of the acquisitions and disposal proceeds relate to switching the Cazenove Capital fund to their Charity Sustainable Multi-asset Fund.\u003C/p\u003E\n\u003Cp\u003EThe Association paid \u00A363,735 (2025: \u00A327,429) investment management fees and commission charges during the year. \u00A315,450 was also received in rebates from our investment managers (2025: \u00A329,565).\u003C/p\u003E\n\u003Ch3\u003E14. Stocks\u003C/h3\u003E","gtmId":"","gtmClass":""},{"gridType":"imageWithLink","gtmId":"","gtmClass":"","image":"/media/kczjl3q1/stocks.png","width":784,"height":91,"altText":"A table showing stocks.","caption":"","link":{"name":"Stocks","id":null,"url":"https://prod-cms.scouts.org.uk//media/kczjl3q1/stocks.png","newWindow":false,"target":"_blank"}},{"gridType":"RichTextBlock","content":"\u003Ch3\u003E15. Debtors\u003C/h3\u003E","gtmId":"","gtmClass":""},{"gridType":"imageWithLink","gtmId":"","gtmClass":"","image":"/media/gowfava3/debtors.png","width":783,"height":275,"altText":"A table showing debtors.","caption":"","link":{"name":"Debtors","id":null,"url":"https://prod-cms.scouts.org.uk//media/gowfava3/debtors.png","newWindow":false,"target":"_blank"}},{"gridType":"RichTextBlock","content":"\u003Cp\u003EOther debtors includes amounts receivable from insurers of \u00A33.0m (2025: \u00A34.5m), see note 17, and secured, interest bearing loans made to Scout Groups. The loans are repayable as shown below.\u003C/p\u003E","gtmId":"","gtmClass":""},{"gridType":"imageWithLink","gtmId":"","gtmClass":"","image":"/media/cbwaliuc/repayable-loans.png","width":781,"height":131,"altText":"A table showing repayable loans.","caption":"","link":{"name":"Repayable Loans","id":null,"url":"https://prod-cms.scouts.org.uk//media/cbwaliuc/repayable-loans.png","newWindow":false,"target":"_blank"}},{"gridType":"RichTextBlock","content":"\u003Ch3\u003E16. Creditors\u003C/h3\u003E","gtmId":"","gtmClass":""},{"gridType":"imageWithLink","gtmId":"","gtmClass":"","image":"/media/z1gkmqm5/creditors.png","width":786,"height":218,"altText":"A table showing creditors.","caption":"","link":{"name":"Creditors","id":null,"url":"https://prod-cms.scouts.org.uk//media/z1gkmqm5/creditors.png","newWindow":false,"target":"_blank"}},{"gridType":"RichTextBlock","content":"\u003Ch3\u003E17. Provisions for liabilities and contingent liabilities\u003C/h3\u003E","gtmId":"","gtmClass":""},{"gridType":"imageWithLink","gtmId":"","gtmClass":"","image":"/media/imrfmadv/provisions-for-liabilities-and-contingent-liabilities.png","width":787,"height":329,"altText":"A table showing Provisions for liabilities and contingent liabilities.","caption":"","link":{"name":"Provisions For Liabilities And Contingent Liabilities","id":null,"url":"https://prod-cms.scouts.org.uk//media/imrfmadv/provisions-for-liabilities-and-contingent-liabilities.png","newWindow":false,"target":"_blank"}},{"gridType":"RichTextBlock","content":"\u003Cp\u003EThe provision utilised, released and additional provision are shown net of provisions raised and released during the year.\u003C/p\u003E\n\u003Cp\u003EThe Association puts young people first and their safeguarding and safety is paramount, but with the nature of our work there are claims made against the Association. Taking account of legal advice, provision is made on a best estimates basis for those claims of which the Association is aware and for which it is assessed it is probable that the Association will be liable and to the extent that they can be reliably measured. Such claims are covered in part by commercial insurance policies. The amount receivable from insurers of \u00A33.0m (2025: \u00A34.5m) to the extent that a liability has been recognised has been included in debtors (see note 15).\u003C/p\u003E\n\u003Cp\u003EIn addition it is the Association\u2019s experience that incidents and/or claims may still be notified to the Association for events which occurred prior to 31 March 2026. In some cases, particularly regarding safeguarding or abuse claims, these may be made many years after the original event. Since the nature of any such incident or claim is not yet known, it is not possible for the Association to determine whether it is probable that the Association will be held liable or to estimate the amount of any consequential outflow of economic benefits. Therefore there exists an unquantifiable contingent liability in respect of such incidents and/or claims. Taking into account such insurance cover as is available, the Association is satisfied that any such claims that might arise would not present a significant financial risk to the Association.\u003C/p\u003E\n\u003Cp\u003EAs noted in previous years, The Association has been subject to regulatory investigations relating to health and safety matters. The Health and Safety Executive (HSE) has recently sent a Notification of Contravention (\u201CNOC\u201D) letter sent under the Fee for Intervention scheme advising that they have identified contraventions of health and safety law and requiring The Association to remediate those matters.\u003C/p\u003E\n\u003Cp\u003EAn initial review indicates that the contraventions identified largely mirror the findings in the Coroner\u2019s Prevention of Future Deaths Notice issued following Great Orme. The service of a NOC triggers a requirement for the duty-holder, the Association to pay the costs incurred in identifying the breach, helping remediation, investigating and taking enforcement action. HSE have not indicated what their total costs are to date but based on their standard hourly rate such costs are not expected to be material to the financial statements. More significantly, the letter makes clear that it is an \u201Congoing investigation\u201D and therefore prosecution or other enforcement action is yet to be considered. HSE have however not indicated at this stage what further action they might take and therefore it is not possible to assess any financial liabilities that might arise from such actions.\u003C/p\u003E\n\u003Ch3\u003E18. Fund Balances\u003C/h3\u003E\n\u003Cp\u003E\u003Cstrong\u003Ea. Reconciliation of movement in funds\u003C/strong\u003E\u003C/p\u003E","gtmId":"","gtmClass":""},{"gridType":"imageWithLink","gtmId":"","gtmClass":"","image":"/media/yyli5s0k/reconciliation-of-movement-in-funds.png","width":627,"height":818,"altText":"A table showing reconciliation of movement in funds.","caption":"","link":{"name":"Reconciliation Of Movement In Funds","id":null,"url":"https://prod-cms.scouts.org.uk//media/yyli5s0k/reconciliation-of-movement-in-funds.png","newWindow":false,"target":"_blank"}},{"gridType":"RichTextBlock","content":"\u003Cp\u003E\u003Cstrong\u003Ea. Reconciliation of movement in funds for 2024/25\u003C/strong\u003E\u003C/p\u003E","gtmId":"","gtmClass":""},{"gridType":"imageWithLink","gtmId":"","gtmClass":"","image":"/media/iupepihs/reconciliation-of-movement-in-funds-for-2024-25.png","width":627,"height":816,"altText":"A table showing reconciliation of movement in funds for 2024/25.","caption":"","link":{"name":"Reconciliation Of Movement In Funds For 2024 25","id":null,"url":"https://prod-cms.scouts.org.uk//media/iupepihs/reconciliation-of-movement-in-funds-for-2024-25.png","newWindow":false,"target":"_blank"}},{"gridType":"RichTextBlock","content":"\u003Cp\u003E\u003Cstrong\u003Eb. Endowment funds - Consolidated and the Association\u003Cbr\u003E\u003C/strong\u003EEndowment funds include the 1914 Endowment Fund, the King George VI Leadership Fund and 8 (2025: 6) other funds administered by the Association. Income from the 1914 Endowment Fund and two others is unrestricted and credited to the General Fund. Income from the King George VI Leadership Fund and three others is restricted and income from the remaining fund is paid to an external Scouting beneficiary. \u0026nbsp;\u003Cstrong\u003E\u003Cbr\u003E\u003C/strong\u003E\u003C/p\u003E\n\u003Cp\u003E\u003Cstrong\u003Ec. Restricted funds - Consolidated and the Association\u003C/strong\u003E\u003Cbr\u003EThe main restricted funds are shown in note 18 and 18(a), comprising national and local development funds.\u003C/p\u003E\n\u003Cp\u003EThe Omaze Fund is the largest individual restricted fund with a balance of \u00A32.4m (2025: \u00A33.5m). This is funding which is being used for Squirrels growth.\u003C/p\u003E\n\u003Cp\u003EThe restricted Individual Giving fund was set up to receive donations or legacies from individual donors that have been sent for a specific purposes. The movements in the year were due to payments of legacies to Scout Groups chosen by donors of \u00A330,045. There was also a legacy received, which was \u00A3180,000 lower than accrued for in a previous financial year.\u003C/p\u003E\n\u003Cp\u003EThe Government\u2019s Department for Digital, Culture, Media and Sport (DCMS) awarded funding to Scouts from their Uniformed Youth Fund. We will use this funding to support growth across the Scouts and Explorers Sections and create 7,250 new places for 10- to 18-year-olds in under-represented and levelling up areas. Spend in the year through this fund was used to:\u003C/p\u003E\n\u003Cul\u003E\n\u003Cli\u003ERecruit new staff to form a team within the Growth and Communities team in England, who\u2019ll work with Groups to deliver taster sessions, build programme capacity and help set up new Sections to reduce waiting lists. \u0026nbsp;\u003C/li\u003E\n\u003Cli\u003ERecruit dedicated Community Marketing staff to work alongside volunteers in these areas and the new Growth and Communities team\u003C/li\u003E\n\u003Cli\u003EContinue our work to transform the Volunteer Experience to make sure volunteers feel valued and supported\u0026nbsp;\u003C/li\u003E\n\u003Cli\u003EContinue work to improve data and youth insights \u0026nbsp;\u003C/li\u003E\n\u003C/ul\u003E\n\u003Cp\u003EFurther details of the funds available, and the process of applying to them for grants, are to be found at \u003Ca href=\u0022/volunteers/running-things-locally/grants-and-funds-for-your-local-group/\u0022 title=\u0022Grants and funds for your local group\u0022\u003Ewww.scouts.org.uk/grants\u003C/a\u003E.\u003C/p\u003E\n\u003Cp\u003E\u003Cstrong\u003Ed. Designated funds - Consolidated and the Association\u003C/strong\u003E\u003Cbr\u003EThe fixed asset fund represents the value of the Association\u2019s tangible fixed assets, goodwill \u0026amp; licences, and heritage assets.\u003C/p\u003E\n\u003Cp\u003E\u003Cstrong\u003Ee. Analysis of net assets between funds\u003C/strong\u003E\u003C/p\u003E","gtmId":"","gtmClass":""},{"gridType":"imageWithLink","gtmId":"","gtmClass":"","image":"/media/oukcmhdt/analysis-of-net-assets-between-funds.png","width":628,"height":411,"altText":"A table showing analysis of net assets between funds.","caption":"","link":{"name":"Analysis Of Net Assets Between Funds","id":null,"url":"https://prod-cms.scouts.org.uk//media/oukcmhdt/analysis-of-net-assets-between-funds.png","newWindow":false,"target":"_blank"}},{"gridType":"RichTextBlock","content":"\u003Ch3\u003E19. Other financial commitments and authorised expenditure\u003C/h3\u003E","gtmId":"","gtmClass":""},{"gridType":"imageWithLink","gtmId":"","gtmClass":"","image":"/media/novazxrc/other-financial-commitments-and-authorised-expenditure.png","width":786,"height":183,"altText":"A table showing other financial commitments and authorised expenditure.","caption":"","link":{"name":"Other Financial Commitments And Authorised Expenditure","id":null,"url":"https://prod-cms.scouts.org.uk//media/novazxrc/other-financial-commitments-and-authorised-expenditure.png","newWindow":false,"target":"_blank"}},{"gridType":"RichTextBlock","content":"\u003Cp\u003EThe total lease payments, included within the financial statements for the year were \u00A3128,961 (2025: \u00A3185,338).\u003C/p\u003E\n\u003Cp\u003EAt 31 March 2026, there was capital expenditure authorised but not provided for in the financial statements of \u00A343,682 \u0026nbsp;(2025: \u00A3nil).\u0026nbsp;\u003C/p\u003E\n\u003Ch3\u003E20. Events occurring after the reporting period\u003C/h3\u003E\n\u003Cp\u003ESubsequent to the balance sheet date, The Association entered into a legally binding contract for the construction of a new warehouse in Lancing. The total contract value is \u00A34.3m, with work expected to commence in August 2026. As this transaction relates to conditions that arose after the reporting date, it has been treated as a non-adjusting post balance sheet event and is therefore not reflected in the amounts recognised in the financial statements as at 31st March 2026. The commitment will be accounted for in future periods as the project progresses.\u003C/p\u003E\n\u003Ch3\u003E21. Related party transactions\u003C/h3\u003E\n\u003Cp\u003EExpenses and remuneration paid to the trustees are disclosed in notes 6 and 7 respectively.\u003C/p\u003E\n\u003Cp\u003ETransactions with the defined benefit pension scheme are disclosed in note 7a.\u003C/p\u003E\n\u003Cp\u003ETransactions with subsidiaries:\u003C/p\u003E","gtmId":"","gtmClass":""},{"gridType":"imageWithLink","gtmId":"","gtmClass":"","image":"/media/0f4judyh/related-party-transactions.png","width":788,"height":451,"altText":"A table showing related party transactions.","caption":"","link":{"name":"Related Party Transactions","id":null,"url":"https://prod-cms.scouts.org.uk//media/0f4judyh/related-party-transactions.png","newWindow":false,"target":"_blank"}}]}],"config":null}]},"prev":{"link":"/about-us/our-impacts-and-reports/scouts-annual-report-2025-26/statement-of-cash-flows/","title":"Statement of cash 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2026\u003C/h3\u003E","gtmId":"","gtmClass":""},{"gridType":"imageWithLink","gtmId":"","gtmClass":"","image":"/media/cbpkg3vv/census-results-for-the-year-ending-31-january-2026.png","width":780,"height":297,"altText":"A table showing Census results for the year ending 31 January 2026.","caption":"","link":{"name":"Census Results For The Year Ending 31 January 2026","id":null,"url":"https://prod-cms.scouts.org.uk//media/cbpkg3vv/census-results-for-the-year-ending-31-january-2026.png","newWindow":false,"target":"_blank"}},{"gridType":"RichTextBlock","content":"\u003Ch3\u003EScouts in the UK is made up of\u003C/h3\u003E\n\u003Cp\u003ESquirrel Scout Dreys: 2,068\u003C/p\u003E\n\u003Cp\u003EBeaver Scout Colonies: 6,906\u003C/p\u003E\n\u003Cp\u003ECub Scout Packs: 7,372\u003C/p\u003E\n\u003Cp\u003EScout Troops: 6,680\u003C/p\u003E\n\u003Cp\u003EExplorer Scout Units, including Young Leader Units: 3,035\u003C/p\u003E\n\u003Cp\u003EScout Networks: 559\u003C/p\u003E\n\u003Cp\u003EScout Active 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They are Group Lead Volunteers, District Lead Volunteers, County Lead Volunteers, Area Lead Volunteers (Wales), Regional Lead Volunteer (Scotland), Island Lead Volunteers, and Branch Lead Volunteers (where formally part of our federated structure).\u0026nbsp;\u003C/li\u003E\n\u003C/ol\u003E","gtmId":"","gtmClass":""}]}],"config":null}]},"prev":{"link":"/about-us/our-impacts-and-reports/scouts-annual-report-2025-26/notes-to-the-financial-statements/","title":"Notes to the financial statements"},"next":{"link":"/about-us/our-impacts-and-reports/scouts-annual-report-2025-26/how-we-operate/","title":"How we operate"},"allParts":[{"link":"/about-us/our-impacts-and-reports/scouts-annual-report-2025-26/prepared-for-the-path-ahead/","title":"Prepared for the path ahead"},{"link":"/about-us/our-impacts-and-reports/scouts-annual-report-2025-26/focused-on-our-movement-supporting-volunteers/","title":"Focused on our movement, supporting 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2025-26.","browserTitle":null,"silktide":"eyJjbXMiOiJVbWJyYWNvIiwiZWRpdG9yVXJsIjoiaHR0cHM6Ly9wcm9kLWNtcy5zY291dHMub3JnLnVrLy91bWJyYWNvIy9jb250ZW50L2NvbnRlbnQvZWRpdC85MTEyNiJ9","canonicalUrl":"https://www.scouts.org.uk/about-us/our-impacts-and-reports/scouts-annual-report-2025-26/our-members/"},{"content":{"layouts":[{"type":"singleColumn","areas":[{"items":[{"gridType":"RichTextBlock","content":"\u003Cp\u003EThe Scout Association (TSA) 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 HM Queen Elizabeth II. These charters give authority to the byelaws of The Scout Association, which are approved by His Majesty\u2019s Privy Council. The Byelaws, in turn, authorise the making of rules for the regulation of The Scout Association\u2019s affairs. The rules are laid out in The Scout Association\u2019s Policy, Organisation and Rules (POR).\u003C/p\u003E\n\u003Cp\u003EThis trustees\u2019 Annual Report and financial statements cover the activities directly controlled by The Scout Association, registered charity numbers 306101 (England and Wales) and SCO38437 (Scotland). This includes its five wholly owned subsidiary companies: Scout Shops Limited, Scout Insurance Services Limited, Scout Services Limited, Scout Products Limited, and World Scout Shop Limited (see note 12 to the financial statements for further information on these companies).\u003C/p\u003E\n\u003Cp\u003EThe activities of the Scout Councils of Northern Ireland, Scotland, and Wales together with Scout Counties, Areas, Regions (Scotland), Districts, and Groups are not reflected in this report and accounts. These bodies are autonomous charities, affiliated to The Scout Association, which together form the Scout movement across the United Kingdom.\u003C/p\u003E\n\u003Ch3\u003EThe Board of Trustees\u003C/h3\u003E\n\u003Cp\u003EThroughout the year, The Scout Association has complied with all relevant laws and regulations and has had due regard to the Charity Commission\u2019s guidance on public benefit.\u003C/p\u003E\n\u003Cp\u003EThe Board of Trustees has continued to prioritise strong governance, transparency, and accountability across the organisation. This includes maintaining and regularly reviewing key policies and controls to ensure continued compliance with legal and regulatory requirements.\u003C/p\u003E\n\u003Cp\u003ETrustees are committed to upholding high standards of integrity and ethical conduct in all aspects of the Association\u2019s work. This commitment underpins our approach to governance and supports the effective and responsible delivery of Scouting for the benefit of the communities we serve.\u003C/p\u003E\n\u003Cp\u003EThe Board has 20 members:\u003C/p\u003E\n\u003Cul\u003E\n\u003Cli\u003E12 members nominated and elected by the Council of The Scout Association at the AGM: 9 elected members and 3 elected youth members.\u003C/li\u003E\n\u003Cli\u003E5 members appointed by the Council at the AGM on the recommendation of the Board: the Chair of the Board, the Treasurer, and up to 3 others.\u003C/li\u003E\n\u003Cli\u003E3 Ex-Officio Members: the Chief Executive, UK Chief Volunteer, and the UK Youth Lead.\u0026nbsp;\u003C/li\u003E\n\u003C/ul\u003E\n\u003Cp\u003EWe give an induction for all new trustees. All trustees take part in training and development opportunities throughout the year.\u003C/p\u003E\n\u003Cp\u003EIn 2025\u201326, trustees took part in training and development sessions focused on one or more areas related to The Scout Association\u2019s business, including Safeguarding and Equity, Diversity and Inclusion.\u003C/p\u003E\n\u003Cp\u003EThe Board\u2019s responsibility includes policy making and overseeing risk management. It delegates the day-today management of The Scout Association to the Chief Executive and UK Chief Volunteer, who work with the UK Leadership Team, the UK Youth Lead and their team, and the Executive Leadership Team who manage our employed staff.\u003C/p\u003E\n\u003Cp\u003EThe Board delegates certain functions to four committees that report to it (Finance, Audit and Risk, People and Culture, Safeguarding, and Safety). The Board appoints trustees to serve on these committees annually, with the committee chairs having a three-year term, subject to performance, and their continuation as a trustee. The Board met formally six times during 2025-26. \u0026nbsp;\u003C/p\u003E\n\u003Cp\u003EScouts trustees have a duty to report on our public benefit in this Annual Report. We\u2019ve assessed our aims, activities, and charitable objectives. These all contribute to the development of young people, allowing them to achieve their full potential as individuals, as responsible citizens, and as members of their local, national, and international communities.\u003C/p\u003E\n\u003Cp\u003EWe believe Scouts meets the Charity Commission\u2019s \u2018public benefit\u2019 criteria for both the advancement of education, and the advancement of citizenship and community development. Scouts follows two key principles set by the commission with regard to public benefit:\u003C/p\u003E\n\u003Cp\u003E\u003Cstrong\u003E1. \u2018Identifiable benefit\u2019\u003C/strong\u003E\u003Cbr\u003EThis benefit is directly linked to the purpose of Scouts \u2013 in the way we help young people in their personal development and empower them to make a positive contribution to society.\u003C/p\u003E\n\u003Cp\u003E\u003Cstrong\u003E2. \u2018Public benefit\u2019\u003C/strong\u003E\u003Cbr\u003EScouts is a national movement. We\u2019re open to all young people aged 4-24 and adult volunteers willing to make the Scout Promise. We help young people step up, speak up, and dream big. Most importantly, we help them gain the skills to succeed in life.\u003C/p\u003E\n\u003Ch3\u003EPolicies and rules\u003C/h3\u003E\n\u003Cp\u003EAt 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.\u003C/p\u003E\n\u003Cp\u003EWe\u2019re 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 grows in a way that\u2019s safe, accessible, and free from discrimination.\u003C/p\u003E\n\u003Cp\u003EOur key policies include:\u003C/p\u003E\n\u003Cul\u003E\n\u003Cli\u003EEqual Opportunities Policy\u003C/li\u003E\n\u003Cli\u003EPrivacy and Data Protection Policy\u003C/li\u003E\n\u003Cli\u003EReligious Policy\u003C/li\u003E\n\u003Cli\u003ESafeguarding Policy\u003C/li\u003E\n\u003Cli\u003ESafety Policy\u003C/li\u003E\n\u003Cli\u003EVetting Policy\u003C/li\u003E\n\u003Cli\u003EAnti-bullying and Harassment Policy\u003C/li\u003E\n\u003Cli\u003EDuty of Candour Policy\u003C/li\u003E\n\u003Cli\u003EWhistleblowing Policy\u0026nbsp;\u003C/li\u003E\n\u003C/ul\u003E\n\u003Ch3\u003EApproach to risk management\u0026nbsp;\u003C/h3\u003E\n\u003Cp\u003EThis year, The Scout Association has continued to strengthen and modernise its enterprise risk management (ERM) framework. We\u2019re evolving our approach to more closely reflect sector best practice and globally recognised standards, including ISO 31000, the COSO ERM framework, and the risk management principles set out in the UK Government\u2019s Orange Book.\u003C/p\u003E\n\u003Cp\u003EThis work is improving the clarity, consistency, and transparency of our risk management processes and supporting stronger oversight. As our ERM framework matures, we are strengthening the way risk information flows from operational teams through to the Executive Leadership Team and the Board of Trustees. This enhanced oversight helps ensure that strategic decision making is informed by a clear understanding of risk and opportunity, and that the most significant risks receive focused attention.\u003C/p\u003E\n\u003Cp\u003EWe\u2019re also taking steps to develop a more robust and transparent approach to setting and reviewing risk appetite, aligned with the structure and principles of the Orange Book, and consistent with how other large UK charities articulate and govern their risk appetite. Collectively, these improvements will help embed a consistent, organisation-wide approach to risk, ensuring TSA remains resilient, effective, and able to deliver high quality Scouting safely and sustainably.\u003C/p\u003E\n\u003Ch3\u003EStrategic risk landscape\u0026nbsp;\u003C/h3\u003E\n\u003Cp\u003ETSA manages a range of strategic risks that could affect our ability to deliver safe, high quality, and inclusive Scouting. These risks relate to:\u0026nbsp;\u003C/p\u003E\n\u003Cul\u003E\n\u003Cli\u003Ethe quality, relevance, and inclusivity of our youth programme;\u003C/li\u003E\n\u003Cli\u003Ekeeping young people and adults safe;\u003C/li\u003E\n\u003Cli\u003Esustaining a diverse, capable, and supported volunteer base;\u003C/li\u003E\n\u003Cli\u003Emaintaining strong governance and compliance across a federated \u0026nbsp;movement;\u003C/li\u003E\n\u003Cli\u003Eachieving financial sustainability;\u003C/li\u003E\n\u003Cli\u003Eensuring secure, reliable, and effective digital systems and data; and\u003C/li\u003E\n\u003Cli\u003Ebuilding an adaptable and resilient organisation able to respond to change.\u0026nbsp;\u003C/li\u003E\n\u003C/ul\u003E\n\u003Cp\u003EThese seven strategic risk areas form the foundation of our maturing ERM framework and support clearer oversight, prioritisation, and assurance across the organisation.\u0026nbsp;\u003C/p\u003E\n\u003Ch3\u003ERisk appetite statement\u003C/h3\u003E\n\u003Cp\u003EThe Scout Association is committed to enabling young people to develop skills for life through safe, highquality, and inclusive Scouting. To fulfil this purpose, we take a balanced approach to risk, recognising that delivering meaningful impact for young people requires us to be ambitious and forward thinking while maintaining rigorous safeguarding, safety, and operational standards.\u003C/p\u003E\n\u003Cp\u003ETSA has a minimal appetite for risks that could compromise the safety, wellbeing, or trust of \u0026nbsp;young people, volunteers, or staff; risks that could lead to significant safeguarding failures; or risks that could materially harm our long-term reputation as a safe, values driven, youth organisation.\u003C/p\u003E\n\u003Cp\u003EWe have a cautious appetite for risks that enable strategic progress \u2013 such as investing in improved systems, strengthening volunteer experience, modernising ways of working, and enhancing organisational capability \u2013 but only where these risks are well understood, well managed, and aligned with our charitable objectives.\u003C/p\u003E\n\u003Cp\u003EWe have a more open appetite for opportunities that enable innovation, sustainable growth in membership, and improved programme delivery, where the potential benefits outweigh the associated risks and where controls remain proportionate.\u003C/p\u003E\n\u003Cp\u003EWork is ongoing to qualify our risk appetite in a clear, considered, and structured way. Going forward, it will then be reviewed annually by the Board of Trustees, with tolerance levels set for each of our strategic risk areas. Where thresholds are breached, immediate action will be agreed to restore the risk to within acceptable limits. 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