{"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. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity\u2019s trustees as a body, for our audit work, for this report, or for the opinions we have formed.\u003C/p\u003E\n\u003Cp\u003E\u0026nbsp;\u003C/p\u003E\n\u003Cp\u003E\u003Cstrong\u003ECrowe U.K. LLP\u003C/strong\u003E\u003Cbr\u003EStatutory Auditor \u003Cbr\u003ESt James House \u003Cbr\u003ESt James Square \u003Cbr\u003ECheltenham, GL50 3PR\u003C/p\u003E\n\u003Cp\u003EDate: 31 July 2026\u003C/p\u003E\n\u003Cp\u003ECrowe U.K. LLP is eligible for appointment as auditor of the charity by virtue of its eligibility for appointment as auditor of a company under section 1212 of the Companies Act 2006.\u003C/p\u003E","gtmId":"","gtmClass":""}]}],"config":null}]},"prev":{"link":"/about-us/our-impacts-and-reports/scouts-annual-report-2025-26/trustees-responsibilities/","title":"Trustees\u0027 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