Charity registration number: 1015269 Berkshire County Scout Council Annurd R¢w)rt and Financiol Statements for the Year F.nded 31 March 2025
Berkshire County Scout Council Contents (continued) Reterencc and Administrdtive Details Trusleeq, RepN)rt 2to8 Independeni Examiner's ReFQrt Statemenl of Fin8n¢i&l A¢tiviti¢s 10 Fjalance Sheet Notes to the binartcial Statements 1210 19
Berk8hAre County Scout Council Reference and Administrntive Detalls Ch*iman lan Aitken. County Chairn)an Trnstees Xavier Dawis. County Youth Lcad Robin KenL GLV. 89th Reading. Reading Central Dis¢rict Simon Pickett, County Programme Team Leader Conor Chippendale. County Youth Lead Stuart Ford, District Lead Volunteer, Windsor and Eion lan Aitk¢n. Couniy Chairn)an Megan Currie. Counry Volunte¢r Dev¢lopm¢nt T¢am Lcader Andrew Williamson, County Trustee Board Member Karani'ir Mehr& County Tre&%urer Amy Brunsdon, TSA UK P¢rc¢ption T¢8m M¢mb¢r Douglas Walrond. Volunleer Developm¢nl Team M¢mb¢r, Wokingham Dislrict (From July 20241 lan May. County Progrdmme T¢arn Member (Intemalional) Nigel ljcvan, County L¢ad Volunteer CPted Members Moya Taylor, Manager of County Safety ASU (Until July 2024) Raul Hir4 County Youth Lead (Until July 20241 Charlty Regl$trntlo Number 1015269 PrlnelpAI Offlee Sindlesham Lourt MolL Road Sindle%ham Wokingham R(i415F.A Independent Ex8miner Xeingdin SE Bankers Nationwide Charit). Aid Foundation (CAF Bk) Barclays Bank PIC Newbury Building So¢iety Skipton Building Si)¢iety Pagc I
Berkshire County Scout Council Trusteesl Report Thc trusi¢¢s prcscnt the annua] rcport togcthcr with thc financial slatemcnts of th¢ charity for thc year ended 31 March 2025. Objectives 8nd activities Objeets and aims Thc charitablc object ol the Berkshire Count> Scout c.ouncil (the County) is to promote the development of young people in achiei'ing their tull physical. Intellectu social and spiritual potential as indii'iduals. as responsibl¢ citizens and as m¢mb¢rs of Ih¢ir local. national and Internation ¢ommuni¢ics. The Values of Scouting As scouts we are guided by the following values.. Integrity- we act with integrity. we are honest, trLEStworthy and loyal. Respect- we have qell'.resp¢Lt and r¢spe¢i oihers. Care- w¢ support oth¢rs and toke car¢ ofihe world we live in. Belief - M'e explor¢ our faiths. belief and attilud¢s: and Cowop¢raiion- we make a rSItive difference: we cooperate with others and make friends. The Scout Mdhod Scouting t8k'¢s place when young people. in partnership with adults, work 108ether based on the values or S¢ouling: and Lnjoy what they do llnd have fun. Tak¢ part in activities indoors und OutdrS. l.earn b>. doing. • Tak¢ r¢sp)n%ibililv and mak¥ choiLcs. Ilndertllkc und challenging activilies; and Make and live by their promiw.. The delivery of scouting activities in Berkshire is through volunteers wilh th¢ Lxc¢plion of the thr¢e Lo¢al Develupmenl OllILcrs and th¢ County Administrator. Wiihoul the dcdiiaiion and support of all the adult volunie¢rs in th¢ many and varied r()les that they und¢rtak¢. we wuuld not b¢ able ti) off¢r thc quality and variety ol- aclivilies ive Currently dclivcr. W'e Currently have 2.620 active voluntecrs and wc arc continuing to attract new adult volunteers and look forward to wLlcomin8 more in the future. Public beneJ71 I'hc County m¢ets the Charity Commission's public benefii criteria under tx)th the adN'ancement ol. education and the advanccmcnt of citizenship or community dcvelopment headings. and the Trustees hav¢ had regard to thc charity commission % publiL bcnelil guidance when deLiding urM)n the activilie% nf the chdrity. We believe that we continue to bring life-changing expLriences and opwrtunities to large numbers of BLrkshir¢ s young pcoplc. Page 2
Berkshire County Scout Council Trustee5' Report (contffinued) Soeialinveslmenlpolieia Sustainability To help minimise the environmental impact of our goyernance and managcment actiyilics. trustee meetings at)d associaied subcommittee meetings ar¢ generally held virtually. Wh¢r¢ appropriate oth¢r m¢¢tings held to support thc actii'ities of Bcrkshirc Scouts arc held virtually. A carbon otTsetting fund has alqo been esiablished. support¢d by a small ¢omp)nenl ¢oll¢¢ied within the pRrticipant ci)si for major overseas activities. The fund is available to support sustainabiliiy activitie&linitiatives idcntificd by (iroups, Districts and County ProgrammelActivily lewny. In 2024 bom¢ Lif the fund was used io svpwrt sustainabiliiy in local communities in Mal¢lWi. The Trusle¢5 confirm Ihat they have complied with the r¢quir¢ments of se¢tion 4 of th¢ Ch4rili¢s Act 201 I to have due regard to the public benefit guidance published by the C.harily Commission for F.ngland and Wales. Gralll maklngpollcles Cyranls are made available fn)m the general, designated and restr]ed tund8 as deemed Appropriate by the County Trustee Board, Page 3
Berkshire County Scout Council Trustees, Report (CODtinued) Achievements performan¢e It has been an exciting and successful, but somewhat difficult. Vcdr for Scouting in Bcrkshire as we coniinue lo enable young people to benefit from the vast range of programme activili¢s d¢liv¢red in our 110 Scout Groups and Explorer Scoui Units. The County continued its work in ¢stablishing n¢w ways of working as volunteers and welcoming new vuluni¢¢r5 as N'¢ ¢runslomed into the new S¢ou(ing struciures with a team based approach to our voluntecring. The County grew by 1.4Yts {4-17 year olds) with a signiticant increase in Squirrels {41.70/0} with the opening of 12 new Squirrcl l)rcys. l.vcry District in the Countv now has Squirrel Dreys in som¢ of Iheir Groups. Whilst we had small d¢cr¢as¢s in lh¢ Beaver. Cub. and Scout sections. wc had a 5ignilicant and welLome 6.5 /¢J increase in F.xplorer Scouts. 'I'h¢ opening ol. new SeLtivns c()nlinued ihroughoul ihe County supp)rted by our Local D¢velopmenl ()Ifi¢ers. Our growih was also ¢onsiderably more than national averages. We anticipate growth in all Scctions over the coming year with the opening of new Scoui Groups, addition81 S¢¢tions and more Squirrel Dreys. The County continues to provide and lacilitaie activity pemiit training lo enable leaders lo deliv¢r adventurous activitieb to youn8 PLopI¢. Th¢ Couniy run a vcry SUCC51VI trip io M91awi in th¢ sumincr 01. 2024, with 88 young peoplL &nd I,¢aders partiLipa(ing in building and rLfurbi%hmcni projcLts in conjunction 1th Ihc local community. In conjunLlion with Malawi Scouls. we ossisl¢d in the sLtting up of a new local Scout (yroup which is continuing to thrivc. The County continue8 to nu) larg¢ted activities and events lo supwrt Groups and Districts. In March 2025 the County ran W ild Adventure Da)s, for 8quirrL'l8. Bcavers and C'ub.4 enabling an)und 700 young p¢opl¢ lo gain challenge budges. The County ¢ontinu¢8 to yupport hi8h quality mandatory, specific and tar8eled trainin8 for our leaders, and continues lo achieve the national targets for compliance on satety and safeguarding mandatory trnining. The County. in val1n8 and supporting Trustees al District lei'el. has ¢st&bli4h¢d a Dislrict Chairs and Tre&8urers Network. With regard to our four paid slaff. we use ihe services of a spe¢ialist organisation to provide ongoing advice on cmployincni law. human rcsourcLS. and hcalth and $afety m*tl¢rs. This supp)ri is invaluable in &ssisling us to meel our resp()nsibiliiies as an employer. The hard work Ithd dcdicaiion ol'our adult voluntLYrs. in ull Niles. ov¢r lh¢ pgsl y¢ar h&s b¢¢n aM.in8, in what has not bn thc casicst of Scouting y¥ars as w¢ weni through ¢hang¢s in th¢ way w¢ op¢ra¢¢. In particular th¢ prsu on and the additii)nal work f(?r our l.ead Voluntcer5 has been considerablL. and their resilicncc and Icadcrship h&5 bcert rcmark'ablc. Th¢ undcrstandable incrcased emphasis on ¢i)mpliani¢. th¢ transfornidli()n l() u new structure and the ways we work, and the introduction of a new di8ilal system in November 2024 with ils ongoing diificulties has not made Ihi$ yegr the e&siesl for our Lead Volunteers. We should now however be in a very good place to lurther develop Scouting in the County over the wming year. Page 4
BerlL8hire County Scout Council Trustees, Report (continued) FinanciAI review The main source of income for the County. Scoui Council is the County Subscription. which is collected with the FIQ subscription. Thc County Subscription for the 202412025 th'as se( at £18.30 per person (202312024.. £16.80) and generated income of £166.940 {202312024.. £153.8381. ()v¢r&ll. th¢ County recorded a nct surplus for thc y¢ar of £36,501 (2024.. d¢ficit of £31,278). Policy on reserves 'rhe accounting prnctices ol. the C'.ounty 'lrustee ljoard require that a constant review be conducted on the variable finunLial riskb assoLiated with l.h income strcam. this being diflercnl for ealh income siruun. and io examine the risks asso¢iated with projected expenditure. The rcvicw is conducted on a regular and on-going process by the I". inance and Risk sUcOMmittee {rewrting to the Couniy Trustee Board) raiher than it being an annual global total. 'fhe Reserve Policy of the County. Trustee Board r¢quir¢s that th¢r¢ ar¢ SU1clent res¢rv¢s lo wv¢r th¢ level of risk id¢ntifi¢d by thi5 regular and on-guing r¢vicw. As i)f 31 March 2025 the rcscrvcs Lompris¢ ihc C¥cnLral Fund including dcbignatcd funds, totalling £285,193 {2024; £249.418) in addition lo Restricied Funds toiallin8 £26.96112024: £26.2361. Thc RL%iriLILd Fund. Friends ol. BLrkqhirL Sci)uiS fund. currenily sland¥ al Ll 9,931121124.. 119,205). The Fund is undLr the contrul ot. the County Youth l.eads, County l.ead Volunteers and thc County 'l-rc&surer. It is availttble t<> make grants to SUPPOrt young pcoplc at the request ofthe C".ounty Lcad Volunlccr. The General Fund al the ycar-end is mainlaincd at such a level to provide £215.812 12024: £196.0881 of r¢seri'cs to Carry forward irtti) Ihe current yL'ar lo meet any additional CXPLnsL' not covLred by the suh5cfip¢i()n income that will bc r¥¢¢iv¢d in April 2025, -fhc balanc¢ of the r¢s¢rves is held lo ¢nabl¢ th¢ County to fund futur¢ 0ratIons. devLlopmeni% thnd cvcnts. Inve$imenipollcy und objecilves I'hc lunds ul'ih¥ C()unty a. all held in bank accounts and deposit8. t)cspilc bank interest rates having scen some reduclion from their previously higher levels. there been a modest interesi inLome this year. and the Trustee Board remains open to consider other inv¢stm¢nl plans as they arisc. Page 5
Berkshire County Scout Council Trustees, Report (continued) Plans for future periods Aims ond key objeclivesforfutureperiods The main focus ()f the County during much ot this coming year will be to support growth in all our Sections and to suptrf)rt the delivery of high qurdily programm¢s across the County. The County will look to suprM)rf signiti¢ant growth ot Scouting in the coming year including planned opening up of furiher new SLctions and Groups. And ihe Loniinued introduction of the n¢ Squirrels S¢ction. supported both linancially and with Local Dei'elopment oifiLer a&sistancL. With large waiting li515 in mo4( Distri¢ts in the County thLrc is significant scopc ti) L"n%urc yet morL young people benLlit trom thL Skills for Lif¢ that Scouting ofters. We will continue to tske all opwrtunities to dcvelop a more youth shaped mov¢ment across the County in all aspects of management and programme development. Th¢ 'l'rusle¢s wt)nt to ¢ncourage the recruitmeni of trustees. in the 18-25 age range on County. District and (iroup Trustcc Boards. 'rhe Counly H'ill continue to support ILS members in (iroups and Dislricts in core programme activities organising County aciivilies lo supp)rt ond enhancc thc locul pro¥r#mm¢. The County Is UrglSIng o Programme Support Day al the end ol- May 2025 for Icaders and lead volunteers. The County is organi8ing a rern lo the Alps for our Al.PS25 JamFM)ree in August 2025. with an adventurous activity pmgramm¢ for Lxplorers and Nctwork memb¢rs. 'fh¥ County will also bL" app()in¢ing l¢ad¥rs und >'oung penple for a Ilnii io take part in Ihe World Scout Jamb()ree in Poland in 2027. The County is continuing its work in organising thc next WINGS camp jointly with (iirlguiding Royal Berk%hir¢ in 2026 in Windsor Cireat Park. AppliLaiions are currenily open. We &r¢ working wilh the Scout Group we hclpcd sei up in Malawi to bring a number of their leadcrs to W'INGS. The County will continue lo expand our sUprt for uur valued adult volunteers ihrough improved induction. trELining and supw)rt. as WLII as rciogni8ing the significant contribution mad¢ bv i)ur voluntLer8. Thc Couniy is Lommitted to making our 'volunl¢¢r joumey. as enjoyablL. 8implL. and rewarding as rrf)ssible, &$ it is rccogni.% thai our leaders play a key role in ensuring Scoutin8 Ihriv¢s and expands in Bcrkshirc. In particulBr the County will continue to maximis¢ the support it gives to our Dislricl Le Volunteers as it is recognised that this 18 a key role in1¥8din8 and driving th¢ success ofs¢ouling within our Districts. The Counry will continue to maximise compliance at all levels in training. permits. activities. safety, safeguarding. etc. Pagc 6
Berk4hire County Seout Couneil Trustees, Report (Continued) Strn¢lur< governance #nd m•nAgemenl Nalure olgoverning documenl B¢rkshire County Scout Council is the electoral body that suptx)rts Scouting in the Royal County of Berkshire. It is the body to which th¢ County Trustee Board is a¢countablc. 'I'h¢ County Truste¢ Board is a t¢am of volunl¢¢rs who work tog¢ther. as charity Truslees, to make sure the Sc()u¢S is run safely and legally. At th¢ heart ot their role is a focus on g(rategy, pcrtorn)8nce and assurance. Thc County Trustee Board also provides SUPPOrt for the cl¢v¢n Swut Districls and the Scout Network in the County. Typc ol'governing document The Berkshire Counly Scout Council governing documents arc ihose of the Scoui Aqqo¢iation. They Consist ora Royal Charter. which in turn gives authority to the Bye Laiv5 Ot- Ihe Association and I'he Policy. Organisation and Rulcs IPI)&R) Of The Scout A%so¢iation. How the charity is constitutrd The ('.ouniy is a trust eslablish¢d under its rules which ar¢ common to All Scouts. Recrnlthenl and appolniment oltrnsiees 'I'hL I'rusleLS are apinted by ljerkshirc County Scout Council in accordance with Policy. Organisalion and Rul¢s IPO&RI ()I' I'h¢ %¢out A.sso¢iution. Organisational slructhre Risk rcviLM' BLrkshire County 18 l¢d by ihc County Lead Volunl¢¢r and managed by the C'ounty Trustee Bi)ard. They arc acLouniablL lo the County Scoui Council fibr the satisfaL'lI)ry running of th¢ Counly. They conduct an on-going revie ol. Ihc risks thal th¢ charity might be expo%ed to and sysiems. including mainlenance ol. a Risk Register. have bccn L.%thblished io miti8al¢ thosc risks. Risks ure minimised by ihe implemcniaiii)n of procLYiur¢s r()r duthorisalion un all projeLts undertaken b>. mLmbcrs and thcsL pmcedurL'.s are perii)diLally reviewed to ensure Ihut thLy continuc io m¢¢t thc nccds ocscouting in B¥rkshire. 'rhe county Tru4tee Board follows, without qu¢stion. the policies issued by the Scout Asso¢iotion in r¢lation lo thL 8afc operation and administration of all aLlivitiLS ini'olving ils youth and adult membcrs in accordance with PO&R. The C'.ounty TNstee Board keeps under review all insured risks and the LICieS maintained by the County Administrator lo ensure that all insurablc risks ar¢ adcquat¢ly covered. Page 7
Berkshire County Scout Couneil Trustees, Report (eontlnued) Statement of Tstee9, RespoDSibilltie$ The Irusl¢¢s are r¢sponsible lor prePing the irusl¢es' re]xirt and the linancial staiements in accordancc wilh the Unitrd Kingdom Accounting Standards (United Kingdom tienernlly Acceptrd Accouniing Pra¢li¢e) and applicable law and regulations. The law applicable to Charities requires the trustees io pr¢pare financial statements for ea¢h tinancial year which givc a true and fair viem, of the stale of allairs uf the Charity and of the incoming r¢saur¢¢s and application or resources ot'the charity l.or ththl period. In preparing these financial statements. the trustees are required to: 5clccl 5Uitubl¢ ac¢ounling lIcIeS and then apply them consistLntly,' ()bserve the methods and principles in the Chariiies SORP.. make judgements and ¢stimatCS th are reasonabl¢ ond prudent.. state wheiher applicable ac¢4)unting Standd5 have been followed, subject to any matcrial departures disclosed and explaincd in the finan¢ial statcments: and prepa the linancial statements on the going conc¢m basis unless it is inappropriate to presum¢ thal Ihe charity will ntinue in business. The Iruslees are responsiblc for keeping prop¢'r accounting record8 that disclose ivith reas()nable acLuracy al any time the financial Sition of ihe Lharity and enablL them lo ensure thai ihe Iinancial slalem¢nls comply wilh ihe Chariti¢s Act 2011. the Chwiiies (A¢c4)unts and Rep(irt%l Re¥ulations 2008. and the provisions of lh¢ consti¢uti(Jn. 11)e trugtees are also rcstM)nsible for safeguarding the assets ol. the Lharily and hLn¢e for taking reasonablL Steps for thL prLvcnlii)n und dLtec(ion ol. Iruud and oihcr irrcgularitics. The Irusl¢¢s ar¢ restK)nsible for the maini¢nan¢¢ and iniegriiy of the ¢Oryrat¢ and finuncial inforniulion included on the charitable company's ivebsite. l.egislation governing the preparation and dissemination of rinancidl stakm¢nis may dilT¢r from l¢gislalion in uthkr jurisdictions. The annual re)rt 14,&5 approved by the trustees of the charity on 10 signed on its behalf by.. 18n Aitken Lhaimian ld uvslee Pagc 8
Berk8bire County Scout Council tnd¢pend¢Dt Eumlnv's Report to tht trn8te¢s of Berkshtr¢ Couknty S¢oMt Coun¢ll I report to th¢ truste¢5 on my ex4rnination of th¢ a¢o)unts o(Berkthit¢ Cowty s1 Cfjun¢il for th¢ y¢ar ¢n&d 31 M8r¢h 2025. ReipoMlbllltl¢i and bA¥ai of report AB the clwity trustees of Berkthire Lounty Scout COU11 you are re8rA)nsibl¢ for th¢ pywation of th¢ accounts in aLcordanc¢ with the requirements of the Chariti¢y Act 2011 ('the A¢t'). I rep)rt in resixrt of my ¢xwin8tion of th¢ B¢rkshir¢ Courtty Councif5 c3rri¢d out ction 145 of th¢ 2011 A¢t and in carrying out my examination I have follow all the appli¢8b]e Directio 8iv¢n by th¢ Charity Commission s¢dion 14515)Ib) olth¢ Art Ind¢p¢nd¢nt ¢xAmiMe il*ttment I have Lompl¢l¢d my ¢xoJminalivn. I Ixmfirn) that TW) mBtcrial m4tt¢rs have wm¢ Tny 8tt¢ntion in conn¢rtiofft with the exarninatir)n giving me to lieve that in mBteriftl re¥t.. l. Unlin& recuds w¢r¢ not k¢0 in r¢5WCt of Berkshire County Scout COU11 as required by se¢tion 130 ofthe Act,. OT 2. the xcounts (k) not with those Yecord8: or 3. Ihe a¢nts do not ¢A>mply with a¢Uting wuiremenis wncerning the forn) content of ¥¢ow) t ou¢ in the Charities IAc¢ounts ReF¥)rt$) Regulations 2008 other any quir¢M¢nt that th¢ ILtoutts 8iv¢ a 'true •Dd fair VIE whi¢h iy no¢ A matter Thldered part of an itideptht ¢xhminatiOD. I have LX)ntrrn5 and have comc acrom no other m#tterB in corffiedlon with the ¢xarnination to l¢t¢n11on thould E¢ drnwn in this rewt in order to enabk a proper und¢rstAndn)g of tk &counl8 to b¢ rexhed. Kelth W¢stran ICAE.W Pgg¢ 9
Berkshire County Seout Council Statement of Financial Activltfres for the Year Ended 31 March 2025 Unrestricted funds Total 2025 Restricted funds Note Ineome And Endowmtnts from: l)()nations and Icgacics Charitable activities Investment income 5.214 198,835 5,214 198.835 To1 in¢ome 212.523 213.525 Expenditure on: Raising funds Charitabl¢ activities {4.9881 171.763 14.9881 172.763 i.ooo Total expenditur¢ Gain&11055C5 on inveslm¥nt a15 (176,751) { 1,000) 724 (177,751) 724 Net income 35.772 726 36.498 Net movement in funds 35.772 726 36.498 Rteoneili*tiDn of funds Total lurbds hroughi fonvard 249.418 273 654 Total funds carried forwwd 15 285.190 Unrestri¢ted funds 26.962 312.152 Total 2024 Re$lricted funds Note Intom¢ and Endowments from: ChuriLablL dLlivitiLS Inve5tmeni income 161,989 161,989 8.378 Total income 169.365 1.002 170.367 Expenditure on: Ruisinb funds Charitable activities 18.5281 181.776 18.5281 192.8Q2J 11.026 Total expenditure Gainslloss¢s on inv¢slment assets 1190.304} 111.0261 316 1201,3301 316 Net cxpcnditur¢ 20.939 10.340 31.279 Net movement in lunds (20,9391 {10,340) 131,2791 Re¢on¢iliation or runds Totsl lunds brought forward 270 357 306.933 'rotsl funds carricd forward 15 249.418 26.236 275.654 All ot'the charity's activities deriv¢ from continuing operations during the alKive Nvo periods. The funds br¢akdown for 2024 is shown in tte 15. Th¢ notes on pagcs 12 10 20 forni an intcgral part of th¢s¢ financial statemcnts. Pagc 10
Berkshire County Seout Council (Registration number: 1015269) B&lance Sheet as al 31 March 2025 2025 2024 Note Fixed a55ets Tangible assels Inv¢sttn¢nts 6.149 8,199 16,956 10 Current llJ5ets %IoLks Debiory Cash at bank and in hand 1.248 2,906 429 110 433,264 2,169 2,484 463,583 468,236 12 13 Creditors: Amounts fallini due whhln one year 14 144,941 217.737 Net CUrret asseLS 288.323 250.499 Net assets 312 152 275 654 Funds of ¢he ch4rity: Restricted Income ndS R¢slriL(¢d lund5 26.962 26,236 Unre$lri¢ied in¢ome fuDds Unreslricted lunds 285.190 249.418 Tot#1 funds 15 312 152 275 654 The finllrtcial st8iem¢nts on pagcs 10 to 20 were opproved by the trustees. and auihorised for issue on l.olR.kJ.Afj.. and signed on their behall'by: lan Aitk¢n Chairm8n and iwste¢ Th¢ notes on pages 12 to 20 form an intcgral part of th¢5e financial stalements. Pagell
Berkshire County Scout Couneil Notes to the Financial Statements for the Year Ended 31 Mvdrch 2025 A¢countiDg policies StAtement of eompliAnce l-he Iinancial statements have been prepared in accordance with (he second edition of the Charities Statcmcnt of RLcommended Practice issucd in ()ctohcr 2019, the Financial Reporting Sthndard appli¢uble in th¢ United Kingdom and Republic ot-lrcland {FRS 1021 and the Chariiies Ath 2011. Basis of prep*rAtion B¢rkshir¢ County Scout Council meet5 thc dcliniiion of u public b¢n¢fit Lntity under FRS 102. Th¢ accounts IrinanLial slalementsl hav¢ l)een prepared under thc historical Cost con¥'Lnlion with it¢ms recogniscd at c(Tr%i or transactiork value unless otherwise.4lai¢d in th¢ relevant noie(s) to these 4iccounls. Going tomttrn 'I'he trustees consider that ther¢ are no material uncertainties about the charity's ability to continue as a goin8 conccrn. Ineome 4nd endowmen¢g Voluniary inLome including donalions. gitls. IL'gacics and grants ihat provide core funding OT ¢irc of a general nalure is CognIs¢d whLn thL charity has ¥ntiilemcnl (o (he income, il is probable that IhL' income will be re¢eiv¢d and th¢ amount can be mca5urcd with buffi¢iLnl reliability. Donailons and leR(ICleS l)()naii()ns and legaLi¢s arc recognis¢d on a receivable blS when receipt is prvbuble and the amouni can be reliably measured. Inveslmenl income Divid¢nds are rLCO8nised once the dividend has been d¢¢lar¢d and notification h&8 bccn r¢ceiv¢d of th¢ dividend due. Expendlture All expeiiditiire 18 recogniyed once there is & legal or constructive obligation io that eYp¢ndilur¢, it is pN)bable sl'tilement is requir¢xl and the amount can be m¢asur¢d rLliably. All costs arc allocatcd to th¢ appliLllble ¢xpenditure headin¥ ihat aggrcgatc similar ¢0815 t() that Lulegory. Where costs cannot bc dir¢iily #llributLd to porticular headings they have beL'n allocated on a basis ¢ctrnsistenl with the use of resourcc& wilh ¢¢nlrdl ilaff Losts allocalLd on Ihc basis ol. lime sp¢nl. and depreciation chorgcs allolated on Ihe p()rtii)n of (he dssLt's usc. Oiher sUPPOrt wsts allo¢aid based on the spread of staff costs. Rolsingfundj These are costs incurred in attracting volunl8ry income. the management of inveslm¢nls and those incurred in trading a¢tivili¢s that raise funds. Charliable acilvliles Charitsble expenditure comprises those costs incurred by the charily in the delivery of its activities and s¢rvices for its bcncficiarics. It includ¢s both costs that can be allocaied directly lo such activities and those costs ot an indirect nature ncccssary to support Ihem. Page 12
Berkshire County Scout Council Notes to the FiD8ncial Statements for the Year Ended 31 March 2025 (continued) Granlprovisions Provisions tor grants arc made when the inlenlion to mak¢ a grant h&s been communicated io the rccipieni but there is uncertainty about either the tiining of thc grant or thc amoun¢ of grant payable. T%a¢lo The charity is considered io p5 thc tests Set i)ut in Parugraph I SLhedule 6 of th¢ Finance Act 2010 and therefor¢ it meets the dLlinition ot a charitable company lor UK corporation t&x pur)seS. Accordingly. the charily 15 Wtcntially excmpt fmm taxaiion in respect of income or capital gains received within Lat¢gori¢s ¢()vered by Chapter 3 Part 1 l ot- the Corwrntion Tax Act 201 O or Scction 256 01. Ihe T&xation ol- Chargeable (rains Act 1992, lo the Cxtent thal such incomc or gains are thpplicd cxclusivclv to charitabl¢ purposes. Tnglble flxed assets Earleywood Camp Site The L08ts relaiing t() ¢h¢ Camp Sile ar¢ written otT8s incurred since the property is inalienable during ihe life of the lease and its use is restTlCtcd to Scouting. SinLC OLluber I si 2006 the day-io-day managLmenl and financial rep)rting for the site came under the direction ol-two local Scoui Districts, but the IcasL l()r thc %ile r¢muins in ihL namL (Trf IILrkshirL County Scnui Council. Other ¢4uipmcnt Indii'idual fi¥ed &ssets costing £500.00 or more are iniiially recorded at cosl, less any subsequent accumulated depreciation and subsequent accumulated impgirni¢nt losses. DepretiAtlon *nd amortl$otlon l)¢pr¥ciulion is provided on tangible fixed assets so as to wriie OIT the cost or valyalion. less any estimated residual vuluc, (Trver th¢ir ¢xpeLt¢d useful Lcon()mi¢ lif¢ follows: Agset ¢lagy l)Ih¢r ¢4uipm¢nt Depreclatlon method ond r4te 25 /0 ol. written d£)wn vJluk Restireh development RLSL'arch and dLvLlopmcnl cxpcnditure is w'ritten ot]-as in¢urred, Fixed #sjet investments rix¢d assd investn)cnls. other than programme r¢lated investments, kwe included at markct valu¢ at th¢ balunce sheet dale. Realised gains and los.q¢s ()n inve8tm¢nls are calculated as thc diffcrcncc bctwccn salc5 pfoLeeds and their markct value at the start ot. Ihc )'ear, or thcir subsequent Cost, and are char8¢d or ¢redited to thc Statcmcnt of Financial Activities in the period of di5rK)sal. Unrealised gains and losses rcpresent the movement in market values during the y¢ar and are credited or charged ¢0 thc Stat¢mcnt ol'finan¢ial A¢tivili¢.% ba%¢d on (he market value at the year end. Stock Stock is valued at the lower of cost and e51imated selling price less costs to complele and sell. after due regard lor obsolel¢ and slow moving stocks. Cos1 is d¢l¢rmined using the first-in, first-out IFIFOI. Page 13
Berkshire CouDty Scout Council Notes to the Financial StstemeDts for the Year EDded 31 March 2025 (continued) Trade debtors 'rrade dLbiors are amounts du¢ from customers for merchandise sold or services perfornled in the ordinary Course ol'business. Trade debtors are r¢cognised initially ai lh¢ Iransaction price. Th¢y are subsequcntly me&gured at amorti5ed cost sing the cffcctivc int¢r¢sl mLthod, Icss provision for impairmcn¢. A provision for the imp8irnient ot. trade debtors is cstabli8hed M,hen there 15 objec(ive evidence that the chariiy will not be able to collect all amounts due according to the original temis of the receivables. Csh cash equivlents aJ)d lash Lquivalents comprise c&sh on hand and call deFM)Sits. and other short-temi highly liquid investments that arc readily convertible to u known amount of cash and 8r¢ subject to an insignificant risk of change in value. Borrowing5 InlLresl-hcarin8 borrowings 8r¢ inilially re¢ord¢d ut fRir value, nel of transaction wsts, Interest-beuring horrowings are subsequently Carried al amortised ¢ost, with the dilleren¢e between (he proceeds, net ot (rdnsaction ¢osts. and the omount du¢ on rL.demplion being recognised &5 a ¢har8c lo th¢ St&tcmcni ol. Financiul Activities over the period ol'ihc relevani krt)rn)wing. Intercst cxpensc is r¢¢ognised on the basis of the effective interest method and is in¢luded in in(eresl payable and similar charges. Borroivings are cl&44ifi¢d Bs current liabililiL'S unless the charity h&s an urtc()ndilional right lo defcr settlemcnl of th¢ liability tor ut least twelve months aftLr the rewrting datc. Fund structure Unrcstri¢ted in¢ome funds arL 8¢neral funds that are availablc for use at th¢ trust¢¢s discrction in furth¢rance of the objeLlivcs ofihe LhJrity. Restricted income funds are those donaled for use in a particular area or for specific purposes. the use of which 18 restrictcd to thai area or purwsL. 2 Income from donations nd Iti¢les UDrestricted funds CenerAI TotAI funds Donations and legacies; Donations from companies. trusts and Similar proceeds Total for 2025 3.214 5.214 Pag¢ 14
Berkshire County Scout Council Note5 to the Fin8neiAI Statements for the Year Ended 31 March 2025 (Continued) 3 Investment income Unrestrieted funds General Restricted funds Totsl funds Interest receivable and similar inwme; Int¢r¢st r¢ceiv8bl¢ on bank deFK)sits Other income Irom lixed assel investmen 8.474 8,474 1.002 1,002 TotAI for 2025 8,474 Tot1 for 2024 7.376 1,002 8.378 4 Expendltyre r•lslng funds ct8 of generA¢lng dona¢lons •nd leg•cl¢s Unrestrlcted funds General Tot1 funds Note Marketing and publicity Other direct costs ofgenerating voluntary income 4.019 96Y 4,019 969 To¢*1 for 2023 4,988 4.988 Total for 2024 8.528 Page 15
Berkshire County Scout Council Note5 to the FinY4Dcial Stxtements for the Year Ended 31 March 2025 (continued) 5 Expendlture charitable activities Unrestrieted funds General Restrieled fund5 TotAI funds Note Online Scout Manager County Section Events F.xt¢rnul trnining Other resources expended Rent and rates IT costs Hire ot'meeting n)oms Travel and meeting costs Gr1 funding of Mctivilies Staft'costs 7.128 17,893 16.381 22.278 8.376 6.671 2.056 5.014 7.000 78.966 7,128 18,893 16,381 22.278 8.376 6.671 2,056 5.014 7.000 78.966 1.000 Total for 2025 171763 172 763 Tot*1 for 2024 181.776 11.026 192.802 6 Trustees, remuntratlon and expenses No Irust¢¢s, nor any p¢rsons connectLd with them, have received any remuneration from the chariiy during the year. No Iruslees have receivcd any reimburged exn$¢$ from Ihe charity during the yellr. 7 Staff costs -rhe aggregate payroll costs were follows: 2025 2024 St•ff costB during the ye4r were.. Wagcs and salaries 78,966 76.270 The monthly averag¢ number ol. persons (including senior managcmcnt I Icadcrship team) employed by the charity during the ycar wa5 as tollows: 2025 2024 Administrntion and charitable services Contributions to the ¢mploye¢ pension s¢h¢m¢s for the }'¢ar tolalled £4.41612024- £4.486). No ¢mploy¢e r¢¢eived emoluments of more than £60,000 during the year. Page 16
Berksbire County Seout Council Notes to the Financial Statements for the Year Ended 31 Marcb 2025 (continued) 8 TaxAtio Thc iharity 14 a r¢gisi¢red ¢harity and is theret-ore exempt from t&¥ation. 9 Tangible fixed assetJ Land Ind buildinfty Furniture And equipment Total Cost At l April 2024 126.415 157.857 At 31 March 2U25 126.415 31.442 157.857 Depreciation Ai l April 2024 Charge r()r the year 126.415 23,243 149.658 At 31 March 2025 126.415 151.708 Net book volue At 31 March 2025 6.149 6,149 At 31 March 2024 10 Flxed *sset Investm¢Dts 2024 Other investments 16.956 Page 17
Berkshire County Scout Council Note5 to the Financial Statements for tbe Year Ended 31 March 2025 (CODtiDued) Other investments Li$ttd investment5 Total Co$¢ or V*luation At l April 2024 Rcvaluati() 16.956 724 16,956 724 At 31 March 2025 17.680 17.680 Net book value At 31 March 2025 17.680 17.680 Ai 31 March 2024 I I Stotk 2025 2024 Stocks 12 Debtors 2025 2024 Other debtors 2,906 2.484 13 Cuh •nd (ash equfvaltnts 2025 2024 Cash at bank 429.110 463.583 14 Credltors: Amounts falllng due within One year 2025 2024 Othcr crcditors Accruals 141.710 210.384 7.353 217.737 144.941 Page 18
Berkshire County Scout Council Notes to the Financial Statements for the Year Ended 31 March 2025 (continued) 15 Funds O¢her rtfogni5ed B414ne¢ It 31 gainsl(losses) March 2025 Incoming re$our¢es Rt50urces expended April 2024 Unrestricted funds General 249.418 212,523 (176,751) 285.190 Restricted funds 724 Tot1 funds 275.654 213.525 177.751 724 312,152 Other re¢ognised BlAnee at 31 gainsl(losse5) Mareh 2024 BAlanee at I April 2023 Incoming resources Re8ourees ¢xpended Unregtri¢ted funds G¢n¢ral 270.357 169,365 1190,304) 249.418 ReJtrleted 11.026 316 Tot1 fund$ 306 933 170367 201330 316 275 654 16 An•lyil$ of ne¢ asJe¢8 between funds Unrestrlcted funds General Total funds at 31 March 2025 Restritted funds Tangiblc fixcd asscls rixcd abset inve$tm¢nt Lurrent assets Curr¢nt liubiliti¢s 6.149 6,149 17.()80 433,264 144.941) 17.680 9.2140 423.984 (144.941) Totsl nel assets 285 192 Unrestricted fud$ General 312,152 Totg41 funds at JI March 2024 Re$trieted funds Tangibl¢ fixed assets Fixcd asset inv¢stments CurrL'nt assets Currcni liabilitics 8.199 8,199 16.956 468.236 217.737 10.956 9.280 458.956 217.737 l-otal nel assets 249418 275.654 17 Relited p#rty trn$aetlon$ Thcrc wcrc rclatcd party tnsli0S in the year. Page 19