Trustees' responsibilities
Contents
- Reflecting on new beginnings
- Refocusing our priorities
- Renewing our promise to help other people
- Our purpose and method
- Skills for Life: Our plan to prepare better futures 2018-2025
- Growth
- Inclusivity
- Youth shaped
- Community impact
- Three pillars of work
- Youth programme
- Volunteering
- Perception
- The impact of Scouts on young people
- Keeping young people safe
- Safeguarding
- Fundraising
- Our finances
- Trustees' responsibilities
- Independent Auditor’s Report to the Trustees of The Scout Association
- Consolidated statement of financial activities
- Balance sheet
- Statement of cash flows
- Notes to the financial statements
- Our members
- How we operate
- Governance structure and Board membership – 1 April 2024 to 31 March 2025
- Our thanks
- Investors in People
Trustees' responsibilities
Our 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 (GAAP).
Trustees 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.
In preparing these financial statements, Trustees must:
- Select suitable accounting policies and apply them consistently.
- Make judgements and estimates that are both reasonable and prudent.
- State whether they’ve followed applicable accounting standards, subject to any material departures disclosed and explained in the financial statements.
- Prepare the financial statements on the ‘going concern’ basis, unless it’s inappropriate to presume the charity will continue in business.
Our Trustees are responsible for making sure adequate systems of control and accurate accounting records are maintained to safeguard The Scout Association’s assets. They provide reasonable assurance for the prevention and detection of fraud and other irregularities.
The 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.
Our internal controls include:
- A strategic and operational plan and budget.
- Regular consideration by the Board, Finance Committee and Executive Leadership Team of financial results, variances from budget, and other (non-financial) performance indicators.
- A scheme of delegated authority.
- Risk identification and management processes.
- Serious incident reporting.
- Monitoring the effectiveness of any external audits by the Finance Committee.
In reviewing the strategic plans and policies throughout this year, our Board of Trustees have complied with their legal duty to have due regard to Charity Commission guidance on public benefit while safeguarding the assets. Trustees believe these internal controls are adequate in providing reasonable assurance against material misstatement or loss.
Craig Dewar-Willox
Interim Chair