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
C￿Pted 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 B￿k)
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 r￿SItive 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 Outd￿rS.
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 SUCC￿51VI 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 val￿1n8 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 $afety m*tl¢rs. This supp)ri is invaluable in &ssisling us to
meel our resp()nsibiliiies as an employer.
The hard work Ithd dcdicaiion ol'our adult voluntLYrs. in ull Niles. ov¢r lh¢ pgsl y¢ar h&s b¢¢n aM￿.in8, in what
has not b￿n thc casicst of Scouting y¥ars as w¢ weni through ¢hang¢s in th¢ way w¢ op¢ra¢¢.
In particular th¢ pr￿su￿ on and the additii)nal work f(?r our l.ead Voluntcer5 has been considerablL. and their
resilicncc and Icadcrship h&5 bcert rcmark'ablc. Th¢ undcrstandable incrcased emphasis on ¢i)mpliani¢. th¢
transfornidli()n l() u new structure and the ways we work, and the introduction of a new di8ilal system in
November 2024 with ils ongoing diificulties has not made Ihi$ 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 sU￿cOMmittee
{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¢ SU￿1clent 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¢ 0￿ratIons. 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 Urg￿lSIng o
Programme Support Day al the end ol- May 2025 for Icaders and lead volunteers.
The County is organi8ing a re￿rn 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 sUp￿rt 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 ap￿inted 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 T￿stee9, RespoDSibilltie$
The Irusl¢¢s are r¢sponsible lor preP￿ing 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 Stand￿d5 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 ¢Ory￿rat¢ 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 l￿d 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 s￿￿1 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 COU￿11 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 COU￿11 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¢￿U￿ting 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 ￿Th￿ldered 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
To￿1 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 a￿15
(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 t￿te 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 CUrre￿t 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 b￿lS 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 p￿5 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.
T*nglble 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.
C*sh cash equiv*lents
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
Tot*1 for 2024
7.376
1,002
8.378
4 Expendltyre r•lslng funds
c￿t8 of generA¢lng dona¢lons •nd leg•cl¢s
Unrestrlcted
funds
General
Tot*1
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
Gr￿1 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 ex￿n$¢$ 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$our¢es
Rt50urces
expended
April 2024
Unrestricted funds
General
249.418
212,523
(176,751)
285.190
Restricted funds
724
Tot*1 funds
275.654
213.525
177.751
724
312,152
Other
re¢ognised B*lAnee at 31
gainsl(losse5) Mareh 2024
BAlanee at I
April 2023
Incoming
resources
Re8ourees
¢xpended
Unregtri¢ted funds
G¢n¢ral
270.357
169,365
1190,304)
249.418
ReJtrleted
11.026
316
Tot*1 fund$
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$tm¢nt
Lurrent assets
Curr¢nt liubiliti¢s
6.149
6,149
17.()80
433,264
144.941)
17.680
9.2140
423.984
(144.941)
Totsl nel assets
285 192
Unrestricted
fu￿d$
General
312,152
Totg41 funds at JI
March
2024
Re$trieted
funds
Tangibl¢ fixed assets
Fixcd asset inv¢stments
CurrL'nt assets
Currcni liabilitics
8.199
8,199
16.956
468.236
217.737
10.956
9.280
458.956
217.737
l-otal nel assets
249418
275.654
17 Relited p#rty tr*n$aetlon$
Thcrc wcrc rclatcd party t￿ns￿li0￿S in the year.
Page 19