{"content":{"layouts":[{"type":"sidebar","areas":[{"items":[{"gridType":"RichTextBlock","content":"\u003Cp\u003EThese comments cover both Receipts and Payments and Accruals Accounts\u003C/p\u003E\n\u003Ch4\u003EOverview\u003C/h4\u003E\n\u003Cp\u003EThe trustees are required to produce a report to accompany each set of accounts. The information to be given is outlined in the Trustees\u2019 Annual Report template.\u003Cbr\u003EOne of the key areas in SORP is the Trustee\u2019s Annual report.\u0026nbsp;\u003C/p\u003E\n\u003Cp\u003EThe Trustees\u2019 Annual Report template uses the following headings and it is recommended that these are used by all Scout Group, Districts and Counties/Areas/Regions.\u003C/p\u003E\n\u003Cdiv class=\u0022SCXW258825215 BCX0\u0022\u003E\n\u003Cdiv class=\u0022ListContainerWrapper SCXW258825215 BCX0\u0022\u003E\n\u003Cul class=\u0022BulletListStyle1 SCXW258825215 BCX0\u0022\u003E\n\u003Cli class=\u0022OutlineElement Ltr SCXW258825215 BCX0\u0022 aria-setsize=\u0022-1\u0022 data-leveltext=\u0022\uF0B7\u0022 data-font=\u0022Symbol\u0022 data-listid=\u00226\u0022 data-list-defn-props=\u0022{\u0026quot;335552541\u0026quot;:1,\u0026quot;335559685\u0026quot;:720,\u0026quot;335559991\u0026quot;:360,\u0026quot;469769226\u0026quot;:\u0026quot;Symbol\u0026quot;,\u0026quot;469769242\u0026quot;:[8226],\u0026quot;469777803\u0026quot;:\u0026quot;left\u0026quot;,\u0026quot;469777804\u0026quot;:\u0026quot;\uF0B7\u0026quot;,\u0026quot;469777815\u0026quot;:\u0026quot;multilevel\u0026quot;}\u0022 data-aria-posinset=\u00221\u0022 data-aria-level=\u00221\u0022\u003E\n\u003Cp class=\u0022Paragraph SCXW258825215 BCX0\u0022\u003E\u003Cspan class=\u0022TextRun SCXW258825215 BCX0\u0022 lang=\u0022EN-GB\u0022 data-contrast=\u0022none\u0022\u003E\u003Cspan class=\u0022NormalTextRun SCXW258825215 BCX0\u0022\u003EObjectives and activities\u003C/span\u003E\u003C/span\u003E\u0026nbsp;\u003C/p\u003E\n\u003C/li\u003E\n\u003C/ul\u003E\n\u003C/div\u003E\n\u003Cdiv class=\u0022ListContainerWrapper SCXW258825215 BCX0\u0022\u003E\n\u003Cul class=\u0022BulletListStyle1 SCXW258825215 BCX0\u0022\u003E\n\u003Cli class=\u0022OutlineElement Ltr SCXW258825215 BCX0\u0022 aria-setsize=\u0022-1\u0022 data-leveltext=\u0022\uF0B7\u0022 data-font=\u0022Symbol\u0022 data-listid=\u00226\u0022 data-list-defn-props=\u0022{\u0026quot;335552541\u0026quot;:1,\u0026quot;335559685\u0026quot;:720,\u0026quot;335559991\u0026quot;:360,\u0026quot;469769226\u0026quot;:\u0026quot;Symbol\u0026quot;,\u0026quot;469769242\u0026quot;:[8226],\u0026quot;469777803\u0026quot;:\u0026quot;left\u0026quot;,\u0026quot;469777804\u0026quot;:\u0026quot;\uF0B7\u0026quot;,\u0026quot;469777815\u0026quot;:\u0026quot;multilevel\u0026quot;}\u0022 data-aria-posinset=\u00222\u0022 data-aria-level=\u00221\u0022\u003E\n\u003Cp class=\u0022Paragraph SCXW258825215 BCX0\u0022\u003E\u003Cspan class=\u0022TextRun SCXW258825215 BCX0\u0022 lang=\u0022EN-GB\u0022 data-contrast=\u0022none\u0022\u003E\u003Cspan class=\u0022NormalTextRun SCXW258825215 BCX0\u0022\u003EAchievements and performance\u003C/span\u003E\u003C/span\u003E\u0026nbsp;\u003C/p\u003E\n\u003C/li\u003E\n\u003C/ul\u003E\n\u003C/div\u003E\n\u003C/div\u003E\n\u003Cdiv class=\u0022SCXW258825215 BCX0\u0022\u003E\n\u003Cdiv class=\u0022ListContainerWrapper SCXW258825215 BCX0\u0022\u003E\n\u003Cul class=\u0022BulletListStyle1 SCXW258825215 BCX0\u0022\u003E\n\u003Cli class=\u0022OutlineElement Ltr SCXW258825215 BCX0\u0022 aria-setsize=\u0022-1\u0022 data-leveltext=\u0022\uF0B7\u0022 data-font=\u0022Symbol\u0022 data-listid=\u00226\u0022 data-list-defn-props=\u0022{\u0026quot;335552541\u0026quot;:1,\u0026quot;335559685\u0026quot;:720,\u0026quot;335559991\u0026quot;:360,\u0026quot;469769226\u0026quot;:\u0026quot;Symbol\u0026quot;,\u0026quot;469769242\u0026quot;:[8226],\u0026quot;469777803\u0026quot;:\u0026quot;left\u0026quot;,\u0026quot;469777804\u0026quot;:\u0026quot;\uF0B7\u0026quot;,\u0026quot;469777815\u0026quot;:\u0026quot;multilevel\u0026quot;}\u0022 data-aria-posinset=\u00223\u0022 data-aria-level=\u00221\u0022\u003E\n\u003Cp class=\u0022Paragraph SCXW258825215 BCX0\u0022\u003E\u003Cspan class=\u0022TextRun SCXW258825215 BCX0\u0022 lang=\u0022EN-GB\u0022 data-contrast=\u0022none\u0022\u003E\u003Cspan class=\u0022NormalTextRun SCXW258825215 BCX0\u0022\u003EFinancial review\u003C/span\u003E\u003C/span\u003E\u0026nbsp;\u003C/p\u003E\n\u003C/li\u003E\n\u003C/ul\u003E\n\u003C/div\u003E\n\u003Cdiv class=\u0022ListContainerWrapper SCXW258825215 BCX0\u0022\u003E\n\u003Cul class=\u0022BulletListStyle1 SCXW258825215 BCX0\u0022\u003E\n\u003Cli class=\u0022OutlineElement Ltr SCXW258825215 BCX0\u0022 aria-setsize=\u0022-1\u0022 data-leveltext=\u0022\uF0B7\u0022 data-font=\u0022Symbol\u0022 data-listid=\u00226\u0022 data-list-defn-props=\u0022{\u0026quot;335552541\u0026quot;:1,\u0026quot;335559685\u0026quot;:720,\u0026quot;335559991\u0026quot;:360,\u0026quot;469769226\u0026quot;:\u0026quot;Symbol\u0026quot;,\u0026quot;469769242\u0026quot;:[8226],\u0026quot;469777803\u0026quot;:\u0026quot;left\u0026quot;,\u0026quot;469777804\u0026quot;:\u0026quot;\uF0B7\u0026quot;,\u0026quot;469777815\u0026quot;:\u0026quot;multilevel\u0026quot;}\u0022 data-aria-posinset=\u00224\u0022 data-aria-level=\u00221\u0022\u003E\n\u003Cp class=\u0022Paragraph SCXW258825215 BCX0\u0022\u003E\u003Cspan class=\u0022TextRun SCXW258825215 BCX0\u0022 lang=\u0022EN-GB\u0022 data-contrast=\u0022none\u0022\u003E\u003Cspan class=\u0022NormalTextRun SCXW258825215 BCX0\u0022\u003EStructure, governance and management\u003C/span\u003E\u003C/span\u003E\u0026nbsp;\u003C/p\u003E\n\u003C/li\u003E\n\u003C/ul\u003E\n\u003C/div\u003E\n\u003Cdiv class=\u0022ListContainerWrapper SCXW258825215 BCX0\u0022\u003E\n\u003Cul class=\u0022BulletListStyle1 SCXW258825215 BCX0\u0022\u003E\n\u003Cli class=\u0022OutlineElement Ltr SCXW258825215 BCX0\u0022 aria-setsize=\u0022-1\u0022 data-leveltext=\u0022\uF0B7\u0022 data-font=\u0022Symbol\u0022 data-listid=\u00226\u0022 data-list-defn-props=\u0022{\u0026quot;335552541\u0026quot;:1,\u0026quot;335559685\u0026quot;:720,\u0026quot;335559991\u0026quot;:360,\u0026quot;469769226\u0026quot;:\u0026quot;Symbol\u0026quot;,\u0026quot;469769242\u0026quot;:[8226],\u0026quot;469777803\u0026quot;:\u0026quot;left\u0026quot;,\u0026quot;469777804\u0026quot;:\u0026quot;\uF0B7\u0026quot;,\u0026quot;469777815\u0026quot;:\u0026quot;multilevel\u0026quot;}\u0022 data-aria-posinset=\u00225\u0022 data-aria-level=\u00221\u0022\u003E\n\u003Cp class=\u0022Paragraph SCXW258825215 BCX0\u0022\u003E\u003Cspan class=\u0022TextRun SCXW258825215 BCX0\u0022 lang=\u0022EN-GB\u0022 data-contrast=\u0022none\u0022\u003E\u003Cspan class=\u0022NormalTextRun SCXW258825215 BCX0\u0022\u003EPlans for future period\u003C/span\u003E\u003C/span\u003E\u003Cspan class=\u0022TextRun SCXW258825215 BCX0\u0022 lang=\u0022EN-GB\u0022 data-contrast=\u0022none\u0022\u003E\u003Cspan class=\u0022NormalTextRun SCXW258825215 BCX0\u0022\u003Es\u003C/span\u003E\u003C/span\u003E\u0026nbsp;\u003C/p\u003E\n\u003C/li\u003E\n\u003C/ul\u003E\n\u003C/div\u003E\n\u003Cdiv class=\u0022ListContainerWrapper SCXW258825215 BCX0\u0022\u003E\n\u003Cul class=\u0022BulletListStyle1 SCXW258825215 BCX0\u0022\u003E\n\u003Cli class=\u0022OutlineElement Ltr SCXW258825215 BCX0\u0022 aria-setsize=\u0022-1\u0022 data-leveltext=\u0022\uF0B7\u0022 data-font=\u0022Symbol\u0022 data-listid=\u00226\u0022 data-list-defn-props=\u0022{\u0026quot;335552541\u0026quot;:1,\u0026quot;335559685\u0026quot;:720,\u0026quot;335559991\u0026quot;:360,\u0026quot;469769226\u0026quot;:\u0026quot;Symbol\u0026quot;,\u0026quot;469769242\u0026quot;:[8226],\u0026quot;469777803\u0026quot;:\u0026quot;left\u0026quot;,\u0026quot;469777804\u0026quot;:\u0026quot;\uF0B7\u0026quot;,\u0026quot;469777815\u0026quot;:\u0026quot;multilevel\u0026quot;}\u0022 data-aria-posinset=\u00226\u0022 data-aria-level=\u00221\u0022\u003E\n\u003Cp class=\u0022Paragraph SCXW258825215 BCX0\u0022\u003E\u003Cspan class=\u0022NormalTextRun SCXW258825215 BCX0\u0022\u003EReference and administration details\u003C/span\u003E\u0026nbsp;\u003C/p\u003E\n\u003C/li\u003E\n\u003C/ul\u003E\n\u003C/div\u003E\n\u003Cdiv class=\u0022ListContainerWrapper SCXW258825215 BCX0\u0022\u003E\n\u003Cul class=\u0022BulletListStyle1 SCXW258825215 BCX0\u0022\u003E\n\u003Cli class=\u0022OutlineElement Ltr SCXW258825215 BCX0\u0022 aria-setsize=\u0022-1\u0022 data-leveltext=\u0022\uF0B7\u0022 data-font=\u0022Symbol\u0022 data-listid=\u00226\u0022 data-list-defn-props=\u0022{\u0026quot;335552541\u0026quot;:1,\u0026quot;335559685\u0026quot;:720,\u0026quot;335559991\u0026quot;:360,\u0026quot;469769226\u0026quot;:\u0026quot;Symbol\u0026quot;,\u0026quot;469769242\u0026quot;:[8226],\u0026quot;469777803\u0026quot;:\u0026quot;left\u0026quot;,\u0026quot;469777804\u0026quot;:\u0026quot;\uF0B7\u0026quot;,\u0026quot;469777815\u0026quot;:\u0026quot;multilevel\u0026quot;}\u0022 data-aria-posinset=\u00227\u0022 data-aria-level=\u00221\u0022\u003E\n\u003Cp class=\u0022Paragraph SCXW258825215 BCX0\u0022\u003E\u003Cspan class=\u0022TextRun SCXW258825215 BCX0\u0022 lang=\u0022EN-GB\u0022 data-contrast=\u0022none\u0022\u003E\u003Cspan class=\u0022NormalTextRun SCXW258825215 BCX0\u0022\u003EDeclaration\u003C/span\u003E\u003C/span\u003E\u0026nbsp;\u003C/p\u003E\n\u003C/li\u003E\n\u003C/ul\u003E\n\u003C/div\u003E\n\u003C/div\u003E\n\u003Cp\u003EThe Trustees\u2019 Annual Report template also includes specimen policies, paragraphs and notes e.g. reserves policy, public benefit statement. Some of these are likely to be common to nearly all Groups, Districts and Counties/Areas/Regions. So long as they are consistent with local circumstance they are considered good practice. However, where local circumstances and policies differ from these specimens, the specimens will need to be replaced by more appropriate policies, paragraphs and notes.\u0026nbsp;\u003C/p\u003E\n\u003Cp\u003E\u003Cspan style=\u0022text-decoration: underline;\u0022\u003E\u003Cstrong\u003E\u003Cspan class=\u0022NormalTextRun SCXW202232297 BCX0\u0022 data-ccp-charstyle=\u0022Strong\u0022\u003EPlease remember to\u0026nbsp;delete the\u0026nbsp;\u003C/span\u003E\u003Cspan class=\u0022TextRun Underlined SCXW202232297 BCX0\u0022 lang=\u0022EN-GB\u0022 data-contrast=\u0022none\u0022\u003E\u003Cspan class=\u0022NormalTextRun SCXW202232297 BCX0\u0022 data-ccp-charstyle=\u0022Strong\u0022\u003Especimen wording\u003C/span\u003E\u003C/span\u003E\u003Cspan class=\u0022NormalTextRun SCXW202232297 BCX0\u0022 data-ccp-charstyle=\u0022Strong\u0022\u003E\u0026nbsp;from your report\u003C/span\u003E\u003Cspan class=\u0022TextRun Underlined SCXW202232297 BCX0\u0022 lang=\u0022EN-GB\u0022 data-contrast=\u0022none\u0022\u003E\u003Cspan class=\u0022NormalTextRun SCXW202232297 BCX0\u0022 data-ccp-charstyle=\u0022Strong\u0022\u003E\u0026nbsp;if it is not\u0026nbsp;required\u003C/span\u003E\u003C/span\u003E\u003Cspan class=\u0022TextRun Underlined SCXW202232297 BCX0\u0022 lang=\u0022EN-GB\u0022 data-contrast=\u0022none\u0022\u003E\u003Cspan class=\u0022NormalTextRun SCXW202232297 BCX0\u0022 data-ccp-charstyle=\u0022Strong\u0022\u003E\u0026nbsp;or\u0026nbsp;appropriate\u003C/span\u003E\u003C/span\u003E\u003Cspan class=\u0022NormalTextRun SCXW202232297 BCX0\u0022 data-ccp-charstyle=\u0022Strong\u0022\u003E!\u003C/span\u003E\u0026nbsp;\u003C/strong\u003E\u003C/span\u003E\u003C/p\u003E\n\u003Cp\u003E\u0026nbsp;\u003C/p\u003E","gtmId":"","gtmClass":""},{"gridType":"accordion","gtmId":"","gtmClass":"","showExpand":false,"items":[{"gridType":"accordionItem","gtmId":"","gtmClass":"","body":"\u003Cp\u003EThe paragraph on objects and the public benefit statement should be common to all Groups, Districts and Counties/Areas/Regions.\u003C/p\u003E\n\u003Cp\u003EMany of the activities undertaken to achieve these objects will also be common, although the focus might change from Group to Group, District to District etc and an example of how this may be described is found in the\u0026nbsp;\u003Ca rel=\u0022noopener\u0022 href=\u0022https://prod-cms.scouts.org.uk/media/zxhii3p5/tar-template-2026v11.docx\u0022 target=\u0022_blank\u0022 title=\u0022Trustees annual report template\u0022\u003ETrustees\u2019 Annual Report template\u003C/a\u003E.\u003C/p\u003E\n\u003Cp\u003EThe SORP is asking you to provide summary information on your main activities, including fundraising activities, not on every activity undertaken. Similarly, the SORP expects there to be some correlation between the narrative in this section and the analysis of your receipts and payments or income and expenditure i.e. If you include narrative on bag packing at your local supermarket as one of your main fundraising activities it would be logical to include this as one of the analysis headings in the fundraising section of your receipts and payments account.\u003C/p\u003E\n\u003Cp\u003EIf the Group, District or County/Area/Region makes grants, the policy that determines how they are chosen should be set out.\u003C/p\u003E","label":"Section A \u2013 Objectives and activities"},{"gridType":"accordionItem","gtmId":"","gtmClass":"","body":"\u003Cp\u003EHow successful or otherwise were the activities that you have detailed above and why did they succeed or fail i.e. if you had a plan to open a new Beaver Colony and in \u003Cspan class=\u0022TextRun SCXW36340881 BCX0\u0022 lang=\u0022EN-GB\u0022 data-contrast=\u0022none\u0022\u003E\u003Cspan class=\u0022NormalTextRun SCXW36340881 BCX0\u0022 data-ccp-parastyle=\u0022Normal (Web)\u0022\u003E\u201CObjectives and activities\u201D\u003C/span\u003E\u003C/span\u003E\u003Cspan class=\u0022NormalTextRun SCXW36340881 BCX0\u0022 data-ccp-parastyle=\u0022Normal (Web)\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C/span\u003E\u003C/span\u003Eyou have commented on some of the activities in relation to this plan, then in this section state whether the plan was successful or otherwise and why it succeeded or failed.\u003C/p\u003E\n\u003Cp\u003EThis part should be a summary of the Group\u2019s/District\u2019s/County/Area\u2019s activities and not a full blow by blow account of the year for each Section of a Group or each sub-committee that has been formed.\u003C/p\u003E","label":"Section B \u2013 Achievements and Performance"},{"gridType":"accordionItem","gtmId":"","gtmClass":"","body":"\u003Cp\u003EThe Charity Commission for England \u0026amp; Wales and OSCR requires every charity to have a Reserves Policy.\u003C/p\u003E\n\u003Cp\u003EA specimen policy has been drafted. This will need to be adapted and appropriate to meet your local circumstance.\u0026nbsp;\u003C/p\u003E\n\u003Cdiv class=\u0022OutlineElement Ltr SCXW257859698 BCX0\u0022\u003E\n\u003Cp class=\u0022Paragraph SCXW257859698 BCX0\u0022\u003E\u003Cspan class=\u0022TextRun SCXW257859698 BCX0\u0022 lang=\u0022EN-GB\u0022 data-contrast=\u0022none\u0022\u003E\u003Cspan class=\u0022NormalTextRun SCXW257859698 BCX0\u0022 data-ccp-parastyle=\u0022Normal (Web)\u0022\u003EYou should\u003Cspan\u003E\u00A0\u003C/span\u003E\u003C/span\u003E\u003C/span\u003E\u003Cspan class=\u0022TextRun SCXW257859698 BCX0\u0022 lang=\u0022EN-GB\u0022 data-contrast=\u0022none\u0022\u003E\u003Cspan class=\u0022NormalTextRun SCXW257859698 BCX0\u0022 data-ccp-parastyle=\u0022Normal (Web)\u0022\u003Eprovide information on your current re\u003C/span\u003E\u003C/span\u003E\u003Cspan class=\u0022TextRun SCXW257859698 BCX0\u0022 lang=\u0022EN-GB\u0022 data-contrast=\u0022none\u0022\u003E\u003Cspan class=\u0022NormalTextRun SCXW257859698 BCX0\u0022 data-ccp-parastyle=\u0022Normal (Web)\u0022\u003Eserves and why these are higher or lower than the amount you\u003Cspan\u003E\u00A0\u003C/span\u003E\u003C/span\u003E\u003C/span\u003E\u003Cspan class=\u0022TextRun SCXW257859698 BCX0\u0022 lang=\u0022EN-GB\u0022 data-contrast=\u0022none\u0022\u003E\u003Cspan class=\u0022NormalTextRun SCXW257859698 BCX0\u0022 data-ccp-parastyle=\u0022Normal (Web)\u0022\u003Ebelieve you need to hold.\u003C/span\u003E\u003C/span\u003E\u00A0\u003C/p\u003E\n\u003C/div\u003E\n\u003Cdiv class=\u0022OutlineElement Ltr SCXW257859698 BCX0\u0022\u003E\n\u003Cp class=\u0022Paragraph SCXW257859698 BCX0\u0022\u003E\u003Cspan class=\u0022TextRun SCXW257859698 BCX0\u0022 lang=\u0022EN-GB\u0022 data-contrast=\u0022none\u0022\u003E\u003Cspan class=\u0022NormalTextRun SCXW257859698 BCX0\u0022 data-ccp-parastyle=\u0022Normal (Web)\u0022\u003EIf the\u003Cspan\u003E\u00A0\u003C/span\u003E\u003C/span\u003E\u003C/span\u003E\u003Cspan class=\u0022TextRun SCXW257859698 BCX0\u0022 lang=\u0022EN-GB\u0022 data-contrast=\u0022none\u0022\u003E\u003Cspan class=\u0022NormalTextRun SCXW257859698 BCX0\u0022 data-ccp-parastyle=\u0022Normal (Web)\u0022\u003EGroup, District or County/Area/Region holds any reserves for designated purposes these should be described.\u003C/span\u003E\u003C/span\u003E\u00A0\u003C/p\u003E\n\u003C/div\u003E\n\u003Cp\u003EIf the Group, District or County/Area/Region holds investments, the policy that determines how the investments are chosen should be set out \u003Cspan class=\u0022TextRun SCXW60942144 BCX0\u0022 lang=\u0022EN-GB\u0022 data-contrast=\u0022none\u0022\u003E\u003Cspan class=\u0022NormalTextRun TrackChangeHoverSelectHighlightRed SCXW60942144 BCX0\u0022 data-ccp-parastyle=\u0022Normal (Web)\u0022\u003E\u003Cspan\u003Eas should the performance of these\u00A0\u003C/span\u003E\u003C/span\u003E\u003C/span\u003E\u003Cspan class=\u0022TextRun SCXW60942144 BCX0\u0022 lang=\u0022EN-GB\u0022 data-contrast=\u0022none\u0022\u003E\u003Cspan class=\u0022NormalTextRun TrackChangeHoverSelectHighlightRed SCXW60942144 BCX0\u0022 data-ccp-parastyle=\u0022Normal (Web)\u0022\u003Einvestments\u003C/span\u003E\u003C/span\u003E\u003Cspan class=\u0022TextRun SCXW60942144 BCX0\u0022 lang=\u0022EN-GB\u0022 data-contrast=\u0022none\u0022\u003E\u003Cspan class=\u0022NormalTextRun TrackChangeHoverSelectHighlightRed SCXW60942144 BCX0\u0022 data-ccp-parastyle=\u0022Normal (Web)\u0022\u003E.\u00A0\u003Cspan\u003E\u00A0\u003C/span\u003ESpecimen polices have been drafted, which should be amended as\u003Cspan\u003E\u00A0\u003C/span\u003Eappro\u003C/span\u003E\u003C/span\u003E\u003Cspan class=\u0022TextRun SCXW60942144 BCX0\u0022 lang=\u0022EN-GB\u0022 data-contrast=\u0022none\u0022\u003E\u003Cspan class=\u0022NormalTextRun TrackChangeHoverSelectHighlightRed SCXW60942144 BCX0\u0022 data-ccp-parastyle=\u0022Normal (Web)\u0022\u003Epriate\u003C/span\u003E\u003C/span\u003E\u003Cspan class=\u0022TextRun SCXW60942144 BCX0\u0022 lang=\u0022EN-GB\u0022 data-contrast=\u0022none\u0022\u003E\u003Cspan class=\u0022NormalTextRun TrackChangeHoverSelectHighlightRed SCXW60942144 BCX0\u0022 data-ccp-parastyle=\u0022Normal (Web)\u0022\u003E.\u003C/span\u003E\u003C/span\u003E\u003C/p\u003E\n\u003Cp\u003E\u003Cspan class=\u0022TextRun SCXW60942144 BCX0\u0022 lang=\u0022EN-GB\u0022 data-contrast=\u0022none\u0022\u003E\u003Cspan class=\u0022NormalTextRun TrackChangeTextDeletion TrackChangeHoverSelectHighlightRed SCXW60942144 BCX0\u0022 data-ccp-parastyle=\u0022Normal (Web)\u0022\u003E\u003Cspan class=\u0022TextRun SCXW13953305 BCX0\u0022 lang=\u0022EN-GB\u0022 data-contrast=\u0022none\u0022\u003E\u003Cspan class=\u0022NormalTextRun TrackChangeHoverSelectHighlightRed SCXW13953305 BCX0\u0022 data-ccp-parastyle=\u0022Normal (Web)\u0022\u003EYour\u003Cspan\u003E\u00A0\u003C/span\u003E\u003C/span\u003E\u003C/span\u003E\u003Cspan class=\u0022TextRun SCXW13953305 BCX0\u0022 lang=\u0022EN-GB\u0022 data-contrast=\u0022none\u0022\u003E\u003Cspan class=\u0022NormalTextRun TrackChangeHoverSelectHighlightRed SCXW13953305 BCX0\u0022 data-ccp-parastyle=\u0022Normal (Web)\u0022\u003Eprincipal risks and how you are managing them should come from your Risk Register and risk management processes.\u003C/span\u003E\u003C/span\u003E\u00A0\u003C/span\u003E\u003C/span\u003E\u003C/p\u003E","label":"Section C \u2013 Financial Review"},{"gridType":"accordionItem","gtmId":"","gtmClass":"","body":"\u003Cp\u003EMany of the paragraphs in this section will be common to nearly all Groups, Districts and Counties/Areas/Regions.\u003C/p\u003E\n\u003Cp\u003EAlthough the statement about risk and internal control is only a legal requirement for charities with gross income exceeding \u00A3250,000 in the year (\u00A3500,000 from the\u003Cspan\u003E\u0026nbsp;\u003C/span\u003Efinancial year\u003Cspan\u003E 2026/27 onwards),\u0026nbsp;\u003C/span\u003Eit would be good practice to include for all charities.\u003C/p\u003E","label":"Section D \u2013 Structure, governance and management"},{"gridType":"accordionItem","gtmId":"","gtmClass":"","body":"\u003Cp\u003E\u003Cspan class=\u0022NormalTextRun SCXW105088236 BCX0\u0022 data-ccp-parastyle=\u0022Normal (Web)\u0022\u003EThe plans for the future year are the start of the trustees\u2019 reporting cycle and have a strong link with the information you will report in\u003Cspan\u003E\u0026nbsp;\u003C/span\u003E\u003C/span\u003E\u003Cspan class=\u0022TextRun SCXW105088236 BCX0\u0022 lang=\u0022EN-GB\u0022 data-contrast=\u0022none\u0022\u003E\u003Cspan class=\u0022NormalTextRun SCXW105088236 BCX0\u0022 data-ccp-parastyle=\u0022Normal (Web)\u0022\u003EObjectives and Achievements\u003C/span\u003E\u003C/span\u003E\u003Cspan class=\u0022NormalTextRun SCXW105088236 BCX0\u0022 data-ccp-parastyle=\u0022Normal (Web)\u0022\u003E\u003Cspan\u003E in a year\u2019s time i.e. if in the coming year you plan to open a new Cub Pack you should include such plans here.\u003C/span\u003E\u003C/span\u003E\u003C/p\u003E\n\u003Cp\u003E\u003Cspan class=\u0022NormalTextRun SCXW105088236 BCX0\u0022 data-ccp-parastyle=\u0022Normal (Web)\u0022\u003ENext year in your Trustees\u2019 Annual Report you should include\u003Cspan\u003E\u0026nbsp;\u003C/span\u003E\u003C/span\u003E\u003Cspan class=\u0022NormalTextRun SCXW105088236 BCX0\u0022 data-ccp-parastyle=\u0022Normal (Web)\u0022\u003Ethe activities you conducted in relation to this plan and how successful or otherwise you were.\u003C/span\u003E\u0026nbsp;\u003C/p\u003E","label":"Section E \u2013 Plans for future period"},{"gridType":"accordionItem","gtmId":"","gtmClass":"","body":"\u003Cp\u003EYour Registration Number with The Scout Association should always be shown alongside the charity name. Charities registered with the Charity Commission for England \u0026amp; Wales, OSCR or the Charity Commission for Northern Ireland, must also show its charity registration number on all documentation (not just the Annual Report) as well. The charity\u2019s principal address should be given.\u003C/p\u003E\n\u003Cp\u003EThe names of all Trustees must be shown and where they have not served throughout the year the date of their appointment or resignation must be given. If any trustees are members of sub-committees this should be noted by their names e.g. Chair of the Fundraising Sub-committee.\u003C/p\u003E\n\u003Cp\u003EOther advisers are people like bankers, scrutineers/external examiners/auditors, surveyors, solicitors.\u003C/p\u003E","label":"Section F \u2013 Reference and administration data"},{"gridType":"accordionItem","gtmId":"","gtmClass":"","body":"\u003Cp\u003EIn all cases the report must be dated and signed by one or more (preferably two) of the charity Trustees, who must have been authorised to do so by a majority of the Trustees.\u003C/p\u003E","label":"Section G \u2013 Declaration"}]}]},{"items":[]}],"config":null}]},"prev":{"link":"/volunteers/running-things-locally/finances-and-insurance/accounting-and-reporting/independent-examination-of-accounts/accounting-audit-requirements-for-group-districts-countiesareas-scottish-regions/audit-and-examination/","title":"Audit and examination"},"next":{"link":"/volunteers/running-things-locally/finances-and-insurance/accounting-and-reporting/independent-examination-of-accounts/accounting-audit-requirements-for-group-districts-countiesareas-scottish-regions/receipts-payments-accounts/","title":"Receipts \u0026 Payments Accounts"},"allParts":[{"link":"/volunteers/running-things-locally/finances-and-insurance/accounting-and-reporting/independent-examination-of-accounts/accounting-audit-requirements-for-group-districts-countiesareas-scottish-regions/audit-and-examination/","title":"Audit and examination"},{"link":"/volunteers/running-things-locally/finances-and-insurance/accounting-and-reporting/independent-examination-of-accounts/accounting-audit-requirements-for-group-districts-countiesareas-scottish-regions/the-trustees-annual-report/","title":"The Trustees\u2019 Annual Report"},{"link":"/volunteers/running-things-locally/finances-and-insurance/accounting-and-reporting/independent-examination-of-accounts/accounting-audit-requirements-for-group-districts-countiesareas-scottish-regions/receipts-payments-accounts/","title":"Receipts \u0026 Payments Accounts"},{"link":"/volunteers/running-things-locally/finances-and-insurance/accounting-and-reporting/independent-examination-of-accounts/accounting-audit-requirements-for-group-districts-countiesareas-scottish-regions/accruals-accounts/","title":"Accruals Accounts"}],"link":"/volunteers/running-things-locally/finances-and-insurance/accounting-and-reporting/independent-examination-of-accounts/accounting-audit-requirements-for-group-districts-countiesareas-scottish-regions/the-trustees-annual-report/","id":47242,"nodeName":"The Trustees\u2019 Annual Report","title":"The Trustees\u2019 Annual Report","type":"codexPart","image":null,"assets":null,"headerOptions":{"headerTitle":"The Trustees\u2019 Annual Report","headerSubTitle":null,"headerCta":null,"headerCtaText":null,"headerCtaLink":null,"headerBackgroundColour":null,"showSEOImage":false,"headerBackgroundImage":null,"quickLinks":null},"searchDescription":"","subHeader":"","browserTitle":null,"silktide":"eyJjbXMiOiJVbWJyYWNvIiwiZWRpdG9yVXJsIjoiaHR0cHM6Ly9wcm9kLWNtcy5zY291dHMub3JnLnVrLy91bWJyYWNvIy9jb250ZW50L2NvbnRlbnQvZWRpdC80NzI0MiJ9","canonicalUrl":"https://www.scouts.org.uk/volunteers/running-things-locally/finances-and-insurance/accounting-and-reporting/independent-examination-of-accounts/accounting-audit-requirements-for-group-districts-countiesareas-scottish-regions/the-trustees-annual-report/"}