BASINGSTOKE WEST DISTRICT SCOUT COUNCIL
Trustees Report for the year ended 31 December 2024
The Trustees present their report and the audited financial statements of the charity for the year ended 31 December 2024.
Objectives and Activities
Scouting exists to actively engage and support young people in their personal development, empowering them to make a positive contribution to society.
The objective of the District is to provide and sustain a central infrastructure, responsible to the District Lead Volunteer, with enough funds to support it and, where appropriate, its’ constituent Groups.
Under the Charities Act 2011, the Trustees confirm they have considered the Charity Commission’s guidance on public benefit and that we have met the public benefit criteria.
Achievements and Performance
The District continues to deliver quality Scouting to all its members in keeping with the Aims and Methods of the Scout Association as defined in its “Policy, Organisation and Rules”.
The District delivers the Aims and Objectives of Scouting to all its members in accordance with the Scout Association’s “Policy, Organisation and Rules”. This, in the longer term, embraces the District ownership of an integrated office committee room and storage facility for use by the District Leaders, Officers and helpers.
Financial Review
Closing reserves amounted to £189,329 comprising a general fund of £140,232 and designated funds of £49,097 (Notes to the Accounts 6 and 7). Overall, this is an in-year surplus of £20,121 against the previous year’s reserves of £169,208, taking the District almost back to the position at the start of 2023. Re-introducing a membership subscription in 2024 has played a large part in the surplus, together with income for the 2025 Gang Show exceeding expenses at that time. The District main account was budgeted to be in deficit of £1,316 for the year. Much of the surplus was due to an increase in Explorer account funds (£13k) and Gang Show income in excess of expenses (£6k).
The District’s policy on reserves is to maintain the General Fund at a level that will cover the full District’s exposure in a Gang Show production year. The purpose of the Designated Funds is detailed in note 8 to the accounts. The Trustees are aware that, historically, the funds have been high compared with these ambitions and have budgeted accordingly, using reserves in the middle to long term development of local Scouting.
The Trustees have identified and reviewed the major risks to which they believe the District is exposed and systems are in place to mitigate their likely impact, including regular monitoring of finances and a well-established procedure for the authorisation and control of expenditure in all sections.
The District is a Trust established under the Scouting Association rules that are common to all Districts.
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BASINGSTOKE WEST DISTRICT SCOUT COUNCIL
Trustees are appointed in accordance with the Policy, Organisation and Rules of the Scout Association.
Approved by the Trustees on 20[th] May 2025 and signed on their behalf by:
……………………………………………………………………
District Chair.
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BASINGSTOKE WEST DISTRICT SCOUT COUNCIL
Statement of Financial Activities Summary for the year ended 31 DECEMBER 2024
| 2024 Funds | 2023 Funds | |
|---|---|---|
| £ | £ | |
| TOTAL INCOMING RESOURCES (page 2) | 95,857 | 66,900 |
| TOTAL RESOURCES EXPENDED (page 3) | 75,737 | 96,999 |
| NET INCOMING/(OUTGOING) RESOURCES | 20,121 | -30,101 |
| Unrealised losses on investment assets | 0 | 0 |
| Realised losses on investment assets | 0 | 0 |
| NET MOVEMENT IN FUNDS | 20,121 | -30,101 |
| FUND BALANCES BROUGHT FORWARD | 169,208 | 199,309 |
| FUND BALANCES CARRIED FORWARD | 189,329 | 169,208 |
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BASINGSTOKE WEST DISTRICT SCOUT COUNCIL
Main Account
Statement of Financial Activities Summary for the year ended 31 DECEMBER 2024
| Main District Account Budget Only 2024 2024 £ INCOMING RESOURCES £ 58,776 Membership subscriptions 82,787 47,364 less: Payable 66,231 11,412 16,556 INVESTMENT INCOME 1,392 Bank Interest 2,677 0 Scouting Supplies Dividends 0 0 Gang Show Returned Investment 0 0 Development Fund Receipt 0 0 Transfer from Silchester Amalgama 0 1,392 2,677 252 DONATIONS 542 252 542 ACTIVITIES County Events-Sections 0 District Events-Sections 11,669 District Events -General 110 30,000 Peak District Camp 2024 26,339 Scotland Camp 2025 194 Meetings 0 0 Training - District 0 Fundings 0 Gang Show receipts 23,005 30,000 61,317 348 FUND RAISING 419 348 419 ADMIN/ESTABLISHMENT INCOME 0 Administration 0 0 0 43,404 81,510 |
2023 £ 66,519 58,500 |
|---|---|
| 8,019 | |
| 1,383 0 0 -780 0 |
|
| 604 | |
| 463 | |
| 463 | |
| 2,910 5,736 0 0 0 0 0 0 51,924 |
|
| 60,569 | |
| 200 | |
| 200 | |
| 0 | |
| 0 | |
| 69,855 |
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BASINGSTOKE WEST DISTRICT SCOUT COUNCIL
| OTHER INCOME | ||||
|---|---|---|---|---|
| Air Rifle Section | 231 | 294 | ||
| Archery Section | 75 | 0 | ||
| Crossbows Section | 15 | 0 | ||
| Tomahawk Activities | 15 | 0 | ||
| Gift Aid | 3,356 | 0 | ||
| 960 | Middle Copse | -42 | -42 | |
| Badge and Uniform Sales | 8,303 | 6,711 | ||
| ScoutSecton Income | 2,395 | 0 | ||
| Share of Net Profit After Rebate - S | 0 | 0 | ||
| Beaver Section Balance | 0 | 0 | ||
| Cub Account Balance | 0 | 0 | ||
| Increase in Badge Stock | 0 | 0 | ||
| Tri St Georges Day funds | 0 | 0 | ||
| B&DBC Lottery Receipt | 0 | 0 | ||
| Misc - Previous Years Corrections | 0 | -9,918 | ||
| 960 | 14,347 | -2,955 | ||
| 44,364 | TOTAL INCOMING RESOURCES | 95,857 | 66,900 | |
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BASINGSTOKE WEST DISTRICT SCOUT COUNCIL
Main Account - Resources Expended
Statement of Financial Activities Summary for the year ended 31 DECEMBER 2024
| Main District Account Budget Only 2024 £ RESOURCES EXPENDED PREMISES 852 Rent 852 252 DONATIONS / GRANTS 252 ACTIVITIES 0 County Events-Sections 0 District Events-Sections 0 District Events - General 864 District Team 468 Beaver Section Balance 684 Cub Section Balance 600 Scout Section Balance 288 Explorer Section Balance 504 Network Section Balance 30,000 Peak District Camp 2024 0 Scotland Camp 2025 996 Squirrels 156 Awards 96 Training 50 Young Commissioners 2,000 Total Growth & Development 250 Inclusion 600 Communication & PR 0 Gang Show Costs 37,556 0 FUND RAISING EXPENSES 0 ADMIN/ESTABLISHMENT EXPENSES 456 Insurance (personal & equipment) 48 Bank Fees 504 Xero Accounting Fees 0 Administration 1,008 0 TRUSTEES EXPENSES 0 39,668 |
2024 £ 5,783 5,783 50 50 0 718 0 718 979 115 1,357 511 300 26,372 910 625 107 363 0 2,781 0 319 16,754 52,929 0 0 1,527 0 443 2,050 4,020 0 0 62,782 |
2023 £ 4,021 |
|---|---|---|
| 4,021 | ||
| 13,000 | ||
| 13,000 | ||
| 354 5,995 411 844 1,531 5 758 761 65 0 0 161 284 182 0 0 0 134 50,043 |
||
| 61,529 | ||
| 0 | ||
| 0 | ||
| 287 511 0 1,225 |
||
| 2,023 | ||
| 0 | ||
| 0 | ||
| 80,575 |
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BASINGSTOKE WEST DISTRICT SCOUT COUNCIL
| OTHER EXPENDITURE 0 Equipment 252 Air Rifle Section 252 Archery Section 252 Crossbows Section 300 Chief Scout Awards Presentation 600 Cost of Badges 2,004 Digital - OSM 504 Projects - Skills days, etc 996 Permit Training 96 International 0 Thank You Gifts 252 Tomahawk Section 0 DofE 504 Development Fund Donations 6,012 0 Depreciation 0 45,680 TOTAL RESOURCES EXPENDED |
916 707 75 166 0 591 25 0 0 0 9,290 9,920 2,334 2,586 0 0 315 0 0 0 0 0 0 0 0 0 0 2,455 12,956 16,426 0 0 0 0 75,737 96,999 |
|---|---|
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BASINGSTOKE WEST DISTRICT SCOUT COUNCIL
BASINGSTOKE WEST DISTRICT SCOUT COUNCIL
| Main Account | Main Account |
|---|---|
| BALANCE SHEET AS AT 31-Dec-2024 FIXED ASSETS Tangible assets Investments CURRENT ASSETS Gang Show costs c/fwd Equipment Badge and Uniform Stocks Debtors The Scout Association Short Term Investment Service Cash at Bank and In Hand less: CURRENT LIABILITIES Amounts Due Within One Year Creditors NET CURRENT ASSETS NET ASSETS Represented by: FUNDS General Fund DAP Fund Development Fund Designated Funds: |
2024 2024 2023 2023 £ £ £ 0 0 0 2,752 0 2,752 1,009 1,009 -2,532 -3,112 7,375 4,431 0 0 185,907 164,150 191,759 166,478 2,430 22 189,329 166,456 189,329 169,208 140,232 117,330 816 816 48,281 51,062 49,097 51,878 189,329 169,208 |
Approved by the Trustees on 20th May 2025 and signed on their behalf by
District Chair
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BASINGSTOKE WEST DISTRICT SCOUT COUNCIL
Notes to the accounts for the year ended 31 December 2024
1. Accounting Policies
(a) Basis of Accounting
These accounts are prepared under the historical cost convention (modified to include the revaluation of investments) in accordance with applicable accounting standards and the Charities Statement of Recommended Practice (SORP 2019) (FRS102).
(b) Incoming Resources
All income is included in the period in which the District is entitled to receipt, including Gang Show revenues, which were previously included in the period in which the relevant show took place.
Equipment and other items donated to the Gang Show are shown at their market value both under Gang Show Receipts and against the relevant cost under resources expended.
(c) Resources Expended
All expenditure is included on an accruals basis. Gang Show costs are now included in the same period during which they were made.
(d) Depreciation
Depreciation on equipment for use by the District was calculated on a straight line basis at 25% per annum. All fixed assets are now fully written down to nil value.
(e) Investments
No dividends from surpluses earned by Scouting Supplies have been received for the last two years and the balance previously shown is now incorporated into the General Fund shown in the Balance Sheet.
(f) Stock
Stock is valued at the lower of cost and net realisable value.
| This Year | Previous Year | ||
|---|---|---|---|
| 2. | Trustees Expenses | £ | £ |
| Annual allowance for general expenses incurred | 0 | 0 | |
| Number of Trustees in receipt of annual allowance | 0 | 0 | |
| 3. | Tangible Assets | Equipment £ | |
| Cost brought forward and carried forward | 0 | ||
| Depreciation brought forward and carried forward | 0 | ||
| Net Book Valuebrought forward and carried forward | 0 |
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BASINGSTOKE WEST DISTRICT SCOUT COUNCIL
Notes to the accounts for the year ended 31 December 2024 (continued)
| This Year 4. Current Assets £ Stock (2,532) Equipment 1,009 Debtors: Amounts falling due within one year: Trade Debtors 7,375 Other Debtors 0 Prepayments 0 5,852 Cash at Bank and In Hand: Bank Current Accounts 81,963 Bank/Building Society Deposit Accounts101,347 Cash in Hand 2,597 185,907 5. Creditors: Amounts falling due within one year Other Creditors 2,430 6. General Fund– brought forward 169,208 Add: Surplus/(Deficit) for the year 22,902 Transfer from Development Fund (Grants in the year) ( 2,781) 20,121 189,329 Deduct: Loss realised on sale of investment 0 Transfer to Development Fund 0 0 - Carried forward 189,329 |
Previous Year £ (3,112) 1,009 4,431 0 0 2,328 71,095 93,300 2,507 166,902 22 198,729 (27,656) ( 2,445) (30,101) 169,208 0 0 0 169,208 |
|---|---|
0 0 |
|
The General Fund represents the free funds of the Council, which are not designated for particular purposes.
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BASINGSTOKE WEST DISTRICT SCOUT COUNCIL
Notes to the accounts for the year ended 31 December 2024 (continued)
| 7. Designated Funds Development Fund The D A Pye Bequest Fund |
This Year Previous Year £ £ 48,281 51,062 816 816 49,097 51,878 |
|---|---|
The Development Fund was established to help promote the interests and further the development of Scouting and Guiding in Basingstoke and neighbouring areas, by means of grants paid out of interest receivable and other surpluses arising. The capital sum may, at the discretion of the Fund sub-committee, be used towards the purchase of land or premises.
In 1999, the District received a bequest from the estate of the late Mr D A Pye, originally made to the Monk Sherborne Scout Group, which is no longer in existence. No decision has yet been made as to how the capital sum will be used, and all interest received in the year has been taken to the General Fund and is used to fund grants from the Development Fund.
The District Executive Committee (now Trustee Board) approved that the Development Fund balance would be made up to £30k at the beginning of 2014. In the minutes dated 7[th] May 2014, the District Executive also approved that £30k be re-allocated from the D A Pye Bequest fund into the Development Fund, where it could be used to continue promoting Scouting in Basingstoke West.
8. Gang Show Account
Whilst there was no Gang Show in 2024, income and expenses started to be received or paid out in the latter part of the year and these are reflected in the figures below.
| Income: Donations and Sponsorships Fundraising (Quiz Night & Singathon) Interest from Bank Merchandise Sales Expenses: Production Costs (Wardrobe/Scenery, etc.) Insurance Rent & Rehearsal Room Costs Fundraising Expenses Promotion, Volunteers & Miscellaneous Costs |
£ 11,018 11,416 122 449 10,904 1,597 2,220 512 1,521 |
£ 23,005 16,754 |
|---|---|---|
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BASINGSTOKE WEST DISTRICT SCOUT COUNCIL
Explorers Accounts
A request was made at the EGM in 2024 for more information on Explorer expenses. Below is an extract from the District Explorer Treasurer report which has been consolidated into the District accounts for this year.
| Income: Events (net of expenses) Fundraising Gift Aid (on Subscriptions) Grants Subscriptions (net of Membership Fees paid to District) Trailer Hire Expenses: Administration (includes bank and card fees) Equipment (includes trailer admin) Insurance Rent Training Uniform and Badges |
£ 10,064 33 3,356 3,700 6,227 410 2,050 916 1,225 5,045 313 990 |
£ 23,790 10,539 |
|---|---|---|
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BASINGSTOKE WEST DISTRICT SCOUT COUNCIL
Independent examiner’s report to the Trustees of
BASINGSTOKE WEST DISTRICT SCOUT COUNCIL
I report to the Trustees on my examination of the accounts of the Basingstoke West District Scout Council for the year ended 31 December 2024.
Respective responsibilities of Trustees and Examiner
The District’s Trustees are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner’s statement
My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the District and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as Trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.
Independent Examiner’s Statement
I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
Accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
-
The accounts do not accord with those records; or
-
The accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any
requirement that the accounts 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 accounts to be reached.
Signed:
Name:
Qualification:
Address:
Date:
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BASINGSTOKE WEST DISTRICT SCOUT COUNCIL
Independent examiner's report on the accounts
Section A Independent Examiner’s Report
Report to the trustees BASINGSTOKE WEST DISTRICT SCOUT COUNCIL On accounts for the year 31[st] Dec 2024 Charity no 1042738 ended (if any) Set out on pages 1 to 12)
Responsibilities and basis of I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31/12/2024. report
As the charity's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).
I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner's statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect:
-
the accounting records were not kept in accordance with section 130 of the Charities Act; or
-
the accounts did not accord with the accounting records; or
-
the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts 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 accounts to be reached.
Date: 27/10/2025 Signed: William LO Name: William LO
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BASINGSTOKE WEST DISTRICT SCOUT COUNCIL
Relevant professional ACMA/CGMA qualification(s) or body (if any):
Address: 5 Barford Close
Chandlers Ford
SO53 1TH
Section B Disclosure
Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).
Give here brief details of any items that the examiner wishes to disclose .
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