Charity registration number 1027059 (England and Wales)
TORBAY DISTRICT SCOUT COUNCIL
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
TORBAY DISTRICT SCOUT COUNCIL
LEGAL AND ADMINISTRATIVE INFORMATION
| Trustees | G Cowell | |
|---|---|---|
| S Pearce (District Secretary) | ||
| J Spalding | ||
| E Smith | ||
| D Eltham | ||
| P Bailiss | ||
| N Spalding (District Lead Volunteer) | ||
| R Hallows | (Appointed 26 January 2025) | |
| R Clark | (Appointed 26 January 2025) | |
| Charity number (England and Wales) | 1027059 | |
| Principal address | 25 Braddons Street | |
| Torquay | ||
| Devon | ||
| TQ1 1QH | ||
| Independent examiner | Rupp & Fraser LLP | |
| 7 St Paul's Road | ||
| Newton Abbot | ||
| Devon | ||
| TQ12 2HP |
TORBAY DISTRICT SCOUT COUNCIL
CONTENTS
| Page | |
|---|---|
| Trustees' report | 1 - 2 |
| Independent examiner's report | 3 |
| Statement of financial activities | 4 |
| Balance sheet | 5 |
| Notes to the financial statements | 6 - 14 |
TORBAY DISTRICT SCOUT COUNCIL
TRUSTEES' REPORT
FOR THE YEAR ENDED 31 MARCH 2025
The trustees present their annual report and financial statements for the year ended 31 March 2025.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Charities Act 2011, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)".
Objectives and activities
Public benefit
The trustees are aware of the Charity Commission guidance on Public Benefit, and are satisfied that all activities undertaken provide benefit to the public.
The District team is proud that no Scout should be excluded from activities by reason of hardship or disability. A small bursary fund is maintained to help in such cases.
Achievements and performance
Significant activities and achievements against objectives
The Board of Trustees of the Torbay District Scout Council continues to support a wide range of activities for young people in all sections of the Scouting family (Squirrels, Beavers, Cubs, Scouts and Explorers). These range from basic skills in communication, first aid, cooking and fire lighting to greenfield camping, expeditions and hiking. Water activities include swimming, sailing, paddleboarding, powerboats, canoeing and kayaking.
The use of the district campsite for scouting and other youth organisations continues to thrive and is back to at least pre-pandemic levels. Bookings continue to be strong and are expected to remain so.
The continued upkeep and maintenance of the site has continued to ensure that it remains a safe and inviting place to welcome groups.
Explorer sections in Torbay are not directly reportable to Torbay District Scout Council but to their respective Scout Groups. Their finances are therefore included within those of their respective Groups. The census in January 2025 recorded a total of 530 youth members: (10 Squirrels, 131 Beavers, 155 Cubs, 161 Scouts and 73 Explorers). The previous year, 2024, recorded a total of 488 youth members.
Financial review
Reserves policy
It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.
Structure, governance and management
Governing document
The Scouting Association was granted a Royal Charter on 4th January 1912, which is the charity's governing document. Torbay District Scout Council was registered in 1993 at the Charity Commission.
Governance and internal control
Scouting activities are subject to the overall control of the District Lead Volunteer with reporting requirements that designated activities must be planned and notified according to nationally agreed guidelines. All activities are risk assessed and all leaders are specifically qualified for the activities that they lead. Such qualifications are subject to ongoing review and assessment. Scouting activities carry an inherent risk so these procedures are rigorously adhered to.
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TORBAY DISTRICT SCOUT COUNCIL
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025
The trustees who served during the year and up to the date of signature of the financial statements were: G Cowell
S Pearce (District Secretary) J Spalding D Moate (Resigned 16 October 2024) E Smith C Watts (District Treasurer) (Resigned 30 November 2024) D Eltham P Bailiss N Spalding (District Lead Volunteer) R Hallows (Appointed 26 January 2025) R Clark (Appointed 26 January 2025)
Safeguarding
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud, error and safeguarding. All Scout leaders and helpers are required to maintain a DBS clearance. Safeguarding is taken very seriously in the Scout Movement. All adult members undergo DBS checks and are required to undergo regular safeguarding training.
Organisational structure
The leadership team is led by the District Lead Volunteer (appointed by the County Lead Volunteer) supported by Team Lead Volunteers (appointed locally). Oversight is exercised by, and administrative decisions are taken by a Board of Trustees, including the District Lead Volunteer, a nominated chairman and members elected annually by representatives of the body of Scouting in Torbay.
The trustees' report was approved by the Board of Trustees.
S Pearce (District Secretary)
Trustee
19 November 2025
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TORBAY DISTRICT SCOUT COUNCIL
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF TORBAY DISTRICT SCOUT COUNCIL
I report to the trustees on my examination of the financial statements of Torbay District Scout Council (the charity) for the year ended 31 March 2025.
Responsibilities and basis of report
As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011.
I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.
Independent examiner's statement
Your attention is drawn to the fact that the charity has prepared the financial statements in accordance with the relevant version of the Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn. I understand that this has been done in order for the financial statements to provide a true and fair view in accordance with UK Generally Accepted Accounting Practice.
-
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 1 accounting records were not kept in respect of the charity as required by section 130 of the Charities Act 2011.
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2 the financial statements do not accord with those records; or
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3 the financial statements do not comply with the applicable requirements concerning the form and content of financial statements set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the financial statements give a true and fair view, which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.
Kasim Symonds FCCA CTA Rupp & Fraser LLP 7 St Paul's Road Newton Abbot Devon TQ12 2HP
Dated: 19 November 2025
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TORBAY DISTRICT SCOUT COUNCIL
STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
| Unrestricted Restricted funds funds 2025 2025 Notes £ £ Income from: Donations and legacies 3 1,198 - Charitable activities 4 39,428 - Other trading activities 5 6,262 - Investments 6 2,525 - Total income 49,413 - Expenditure on: Raising funds 7 460 - Charitable activities 8 56,322 - Total expenditure 56,782 - Net gains/(losses) on investments 13 (254) - Net expenditure (7,623) - Transfers between funds - - Net movement in funds 10 (7,623) - Reconciliation of funds: Fund balances at 1 April 2024 178,802 1,642 Fund balances at 31 March 2025 171,179 1,642 |
Total Unrestricted Restricted funds funds 2025 2024 2024 £ £ £ 1,198 150 - 39,428 33,965 - 6,262 26,155 - 2,525 2,106 - 49,413 62,376 - 460 - - 56,322 80,167 - 56,782 80,167 - (254) 336 - (7,623) (17,455) - - 739 (739) (7,623) (16,716) (739) 180,444 195,518 2,381 172,821 178,802 1,642 |
Total 2024 £ 150 33,965 26,155 2,106 62,376 - 80,167 80,167 336 (17,455) - (17,455) 197,899 180,444 |
|---|---|---|
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
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TORBAY DISTRICT SCOUT COUNCIL
BALANCE SHEET
AS AT 31 MARCH 2025
| Notes Fixed assets Tangible assets 15 Current assets Stocks 16 Investments 17 Cash at bank and in hand Creditors: amounts falling due within one year 18 Net current assets Total assets less current liabilities The funds of the charity Restricted income funds 19 Unrestricted funds 20 |
2025 £ 500 10,870 115,739 127,109 (2,000) |
£ 47,712 125,109 172,821 1,642 171,179 172,821 |
2024 £ 500 11,124 144,485 156,109 (30,877) |
£ 55,212 125,232 |
|---|---|---|---|---|
| 180,444 | ||||
| 1,642 178,802 |
||||
| 180,444 |
The financial statements were approved by the trustees on 19 November 2025
S Pearce (District Secretary) Trustee
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TORBAY DISTRICT SCOUT COUNCIL
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1 Accounting policies
Charity information
Torbay District Scout Council is an unincorporated association.
1.1 Basis of preparation
The financial statements have been prepared in accordance with the charity's governing document, the Charities Act 2011, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)". The charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities not to prepare a statement of cash flows.
The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
1.2 Going concern
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
1.3 Charitable funds
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
1.4 Income
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Subscription income is recognised in the year the subscription is paid.
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TORBAY DISTRICT SCOUT COUNCIL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025
1 Accounting policies
(Continued)
1.5 Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.
Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.
1.6 Tangible fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
Leasehold land and buildings straight line over 21 years Plant and equipment 20% reducing balance
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.
1.7 Impairment of fixed assets
At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).
1.8 Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. Items held for distribution at no or nominal consideration are measured the lower of replacement cost and cost.
Net realisable value is the estimated selling price less all estimated costs of completion and costs to be incurred in marketing, selling and distribution.
1.9 Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
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TORBAY DISTRICT SCOUT COUNCIL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025
1 Accounting policies
(Continued)
1.10 Financial instruments
The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
2 Critical accounting estimates and judgements
In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
3 Income from donations and legacies
| Unrestricted | Unrestricted | ||
|---|---|---|---|
| funds | funds | ||
| 2025 | 2024 | ||
| £ | £ | ||
| Donations and gifts | 1,198 | 150 | |
| 4 | Income from charitable activities | ||
| Unrestricted | Unrestricted | ||
| funds | funds | ||
| 2025 | 2024 | ||
| £ | £ | ||
| Scout group income | |||
| Camping income and sale of goods | 39,428 | 33,965 |
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TORBAY DISTRICT SCOUT COUNCIL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025
5 Income from other trading activities
| Unrestricted | Unrestricted | |
|---|---|---|
| funds | funds | |
| 2025 | 2024 | |
| £ | £ | |
| Membership subscriptions and sponsorships | 5,418 | 26,058 |
| Shop income | 844 | 97 |
| Other trading activities | 6,262 | 26,155 |
6 Income from investments
| Unrestricted | Unrestricted | |
|---|---|---|
| funds | funds | |
| 2025 | 2024 | |
| £ | £ | |
| Income from unlisted investments | 600 | 532 |
| Interest receivable | 1,925 | 1,574 |
| 2,525 | 2,106 |
7 Expenditure on raising funds
| Unrestricted | Unrestricted | |
|---|---|---|
| funds | funds | |
| 2025 | 2024 | |
| £ | £ | |
| Trading costs | ||
| Operating charity shops | 460 | - |
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TORBAY DISTRICT SCOUT COUNCIL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
8 Expenditure on charitable activities
| Scout group | Scout group | ||
|---|---|---|---|
| expenses | expenses | ||
| 2025 | 2024 | ||
| £ | £ | ||
| Direct costs | |||
| Rates & water | 1,207 | 938 | |
| Insurance | 2,272 | 2,286 | |
| Light & heat | 6,583 | 4,035 | |
| Cleaning & waste disposal | 6,930 | 3,560 | |
| Repairs & maintenance | 26,798 | 21,683 | |
| Telephone | 1,013 | 569 | |
| Motor expenses | - | 458 | |
| General expenses | 1,430 | 1,393 | |
| Campsite build costs | - | 3,551 | |
| World scout jamboree | - | 3,015 | |
| Devon scout subscriptions | (1,902) | 26,058 | |
| Rotary grants to groups | 2,389 | 2,800 | |
| 46,720 | 70,346 | ||
| Share of support and governance costs (see note 9) | |||
| Support | 9,602 | 9,821 | |
| 56,322 | 80,167 | ||
| Analysis by fund | |||
| Unrestricted funds | 56,322 | 80,167 | |
| 9 | Support costs allocated to activities | ||
| 2025 | 2024 | ||
| £ | £ | ||
| Depreciation | 7,500 | 7,500 | |
| Printing, postage and stationery | 62 | 132 | |
| Motor expenses | 960 | 1,123 | |
| Bank interest paid | 60 | 60 | |
| Sundries | - | 226 | |
| Governance costs | 1,020 | 780 | |
| 9,602 | 9,821 | ||
| Analysed between: | |||
| Scout group expenses | 9,602 | 9,821 |
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TORBAY DISTRICT SCOUT COUNCIL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025
| 10 | Net movement in funds | 2025 | 2024 |
|---|---|---|---|
| £ | £ | ||
| The net movement in funds is stated after charging/(crediting): | |||
| Fees payable for the independent examination of the charity's financial | |||
| statements | 1,020 | 780 | |
| Depreciation of owned tangible fixed assets | 7,500 | 7,500 |
11 Trustees
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.
From time to time, the trustees may incur authorised expenditure on behalf of the charity. This expenditure is reimbursed on production of an appropriate invoice.
12 Employees
The average monthly number of employees during the year was:
| The average monthly number of employees during the year was: | ||
|---|---|---|
| 2025 | 2024 | |
| Number | Number | |
| Total | - | - |
| There were no employees whose annual remuneration was more than £60,000. |
Remuneration of key management personnel
The remuneration of key management personnel was as follows:
13 Gains and losses on investments
| Unrestricted | Unrestricted | |
|---|---|---|
| funds | funds | |
| 2025 | 2024 | |
| Gains/(losses) arising on: | £ | £ |
| Revaluation of investments | (254) | 336 |
14 Taxation
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
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TORBAY DISTRICT SCOUT COUNCIL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025
| 15 Tangible fixed assets Leasehold land and buildings £ Cost At 1 April 2024 152,712 At 31 March 2025 152,712 Depreciation and impairment At 1 April 2024 97,500 Depreciation charged in the year 7,500 At 31 March 2025 105,000 Carrying amount At 31 March 2025 47,712 At 31 March 2024 55,212 16 Stocks Finished goods and goods for resale 17 Current asset investments Unlisted investments 18 Creditors: amounts falling due within one year Other creditors Accruals and deferred income |
Plant and equipment £ 48,150 48,150 48,150 - 48,150 - - 2025 £ 500 2025 £ 10,870 2025 £ 1,100 900 2,000 |
Total £ 200,862 |
|---|---|---|
| 200,862 | ||
| 145,650 7,500 |
||
| 153,150 | ||
| 47,712 | ||
| 55,212 | ||
| 2024 £ 500 |
||
| 2024 £ 11,124 |
||
| 2024 £ 4,570 26,307 |
||
| 30,877 |
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TORBAY DISTRICT SCOUT COUNCIL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025
19 Restricted funds
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.
| At 1 April | Transfers | At 31 March | |
|---|---|---|---|
| 2024 | 2025 | ||
| £ | £ | £ | |
| Bursary | 1,642 | - | 1,642 |
| Previous year: | At 1 April | Transfers | At 31 March |
| 2023 | 2024 | ||
| £ | £ | £ | |
| Bursary | 1,642 | - | 1,642 |
| Revaluation reserve for investments | 739 | (739) | - |
| 2,381 | (739) | 1,642 |
20 Unrestricted funds
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
| At 1 April | Incoming | Resources | Transfers | Gains and | At 31 March | |
|---|---|---|---|---|---|---|
| 2024 | resources | expended | losses | 2025 | ||
| £ | £ | £ | £ | £ | £ | |
| General fund | 147,727 | 49,413 | (56,782) | - | (254) | 140,104 |
| Camp site | ||||||
| capital | ||||||
| improvements | ||||||
| fund | 30,000 | - | - | - | - | 30,000 |
| Revaluation | ||||||
| reserve for | ||||||
| investments | 1,075 | - | - | - | - | 1,075 |
| 178,802 | 49,413 | (56,782) | - | (254) | 171,179 |
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TORBAY DISTRICT SCOUT COUNCIL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
| 20 | Unrestricted funds | (Continued) | |||||
|---|---|---|---|---|---|---|---|
| Previous year: | At 1 April | Incoming | Resources | Transfers | Gains and | At 31 March | |
| 2023 | resources | expended | losses | 2024 | |||
| £ | £ | £ | £ | £ | £ | ||
| General fund | 165,518 | 62,376 | (80,167) | - | - | 147,727 | |
| Camp site | |||||||
| capital | |||||||
| improvements | |||||||
| fund | 30,000 | - | - | - | - | 30,000 | |
| Revaluation | |||||||
| reserve for | |||||||
| investments | - | - | - | 739 | 336 | 1,075 | |
| 195,518 | 62,376 | (80,167) | 739 | 336 | 178,802 |
21 Analysis of net assets between funds
| Unrestricted Restricted funds funds 2025 2025 £ £ At 31 March 2025: Tangible assets 47,712 - Current assets/(liabilities) 123,467 1,642 171,179 1,642 Unrestricted Restricted funds funds 2024 2024 £ £ At 31 March 2024: Tangible assets 55,212 - Current assets/(liabilities) 123,590 1,642 178,802 1,642 |
Total 2025 £ 47,712 125,109 |
|---|---|
| 172,821 | |
| Total 2024 £ 55,212 125,232 |
|
| 180,444 |
22 Related party transactions
There were no disclosable related party transactions during the year (2024 - none).
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