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Trustees’ responsibilities

Trustees’ responsibilities

Our valued Trustees take on several important roles. They’re responsible for preparing our Annual Report, including ‘How we operate,’ and overseeing our financial statements in accordance with the Charities Act 2011 and United Kingdom Generally Accepted Accounting Practice.

Trustees are responsible for making sure our financial statements give a true and fair view of the status of both the group and charity. They also monitor incoming resources and the application of Scouts’ resources for the year.

In preparing these financial statements, Trustees must:

  • Select suitable accounting policies and apply them consistently.
  • Make judgments and estimates that are 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 keeping adequate accounting records that show and explain Scouts’ transactions. With reasonable accuracy, these records must disclose the charity’s financial position at any time. They must also help our Trustees make sure our financial statements comply with any applicable charity laws, particularly the Charities Act 2011.

Our Trustees are also responsible for safeguarding Scouts’ assets, and taking reasonable steps for the prevention and detection of fraud and other irregularities.

Financial statements are published on the Scouts website, in accordance with legislation governing the preparation and dissemination of financial statements in the United Kingdom. This may vary from legislation in other jurisdictions.

The maintenance and integrity of the Scouts website is the responsibility of our Trustees. Trustees are also responsible for making sure the financial statements on our website are accurate.

Our 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.
  • The split of authority and sharing of duties. Additionally, the Board, its Committees and Executive Leadership Team, identify and manage risks.
  • The Finance Committee monitors the effectiveness of any external audits.

Trustees believe these internal controls are adequate in providing reasonable assurance against material misstatement or loss.

Jennie Price's signature

Jennie Price CBE

Chair, The Scouts 

On behalf of the Board of Trustees