{"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, 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 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 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