2025-12-31-accounts

BASINGSTOKE WEST DISTRICT SCOUT COUNCIL

Trustees Report for the year ended 31 December 2025

The Trustees present their report and the audited financial statements of the charity for the year ended 31 December 2025.

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 those Rules .

Financial Review

Closing reserves amounted to £173,822 comprising a general fund of £117,190 and designated funds of £56,632 (Notes to the Accounts 6 and 7). This represents a deficit of £15,768 against the previous year’s reserves of £189,590. The deficit is partly explained by the Explorers trip to Austria where they received income in 2024 but with expenses reflected in the 2025 accounts. The District membership subscription and interest on investments supported a £3,000 transfer to the Development Fund, continuing subsidies for badge sales and IT software licences. The District main account ended in deficit of £5,526 for the year. Over £3,000 of this was for the Gang Show where income exceeded expenses (even after transfers back into the District) and again due to income in 2024 preceding expenses met in 2025.

New areas of expenditure in 2025 included a contribution to the Beastly event and obtaining a District Motion Picture Licence (MPL). As in 2024, it was agreed that the small surplus from the Scotland Camp 2025 be carried forward to support the Peak District Camp in 2026.

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.

1

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 15[th] June 2026 and signed on their behalf by:

……………………………………………………………………

Sarah Thomas, Interim District Chair.

2

BASINGSTOKE WEST DISTRICT SCOUT COUNCIL

Statement of Financial Activities Summaryfor theyear ended 31 DECEMBER 2025	Statement of Financial Activities Summaryfor theyear ended 31 DECEMBER 2025	Statement of Financial Activities Summaryfor theyear ended 31 DECEMBER 2025	Statement of Financial Activities Summaryfor theyear ended 31 DECEMBER 2025	Statement of Financial Activities Summaryfor theyear ended 31 DECEMBER 2025	Statement of Financial Activities Summaryfor theyear ended 31 DECEMBER 2025	Statement of Financial Activities Summaryfor theyear ended 31 DECEMBER 2025	Statement of Financial Activities Summaryfor theyear ended 31 DECEMBER 2025
				2025 Funds		2024 Funds
				£		£
TOTAL INCOMING RESOURCES(page 2)				103,986		95,857
TOTAL RESOURCES EXPENDED(page 3)				119,754		75,737
NET INCOMING/(OUTGOING)RESOURCE				S -15,768		20,121
Unrealised losses on investment assets				0		0
Realised losses on investment assets				0		0
NET MOVEMENT IN FUNDS				-15,768		20,121
FUND BALANCES BROUGHT FORWARD				189,590		169,469
FUND BALANCES CARRIED FORWARD				173,822		189,590

3

BASINGSTOKE WEST DISTRICT SCOUT COUNCIL

Main Account	Main Account	Main Account	Main Account	Main Account	Main Account	Main Account
Statement of Financial Activities Summaryfor theyear ended 31 DECEMBER 2025
Main District Account Budget Only
2025				2025		2024
£	INCOMING RESOURCES			£		£
75,500	Membershipsubscriptions			92,436		82,787
63,081	less: Payable			72,427		66,231
12,419				20,009		16,556
	INVESTMENT INCOME
1,350	Bank Interest			3,174		2,677
0	ScoutingSupplies Dividends			0		0
0	GangShow Returned Investment			0		0
0	Development Fund Receipt			1,000		0
1,350				4,174		2,677
250	DONATIONS			83		542
250				83		542
	ACTIVITIES
	CountyEvents-Sections			0		0
	District Events-Sections			4,601		11,669
	District Events - General			0		110
	Main Acct to Equals Acct			812		0
	Peak District Camp2024			0		26,339
25,433	Scotland Camp2025			32,067		194
	Meetings			0		0
	Training- District			250		0
	Fundings			0		0
38,070	GangShow receipts			28,597		23,005
63,503				66,327		61,317
350	FUND RAISING			512		419
350				512		419
	ADMIN/ESTABLISHMENT INCOME
0	Administration			0		0
0				0		0
77,872				91,106		81,510

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BASINGSTOKE WEST DISTRICT SCOUT COUNCIL

	OTHER INCOME	OTHER INCOME
250	Air Rifle Section			260		231
150	ArcherySection			45		75
150	Crossbows Section			135		15
50	Tomahawk Activities			0		15
0	Gift Aid			3,018		3,356
0	Middle Copse			0		-42
0	Badge and Uniform Sales			9,267		8,303
0	ScoutSecton Income			0		2,395
0	Share of Net Profit After Rebate - Sc			o 0		0
0	Beaver Section Balance			0		0
0	Cub Account Balance			0		0
0	Increase in Badge Stock			0		0
0	B&DBC LotteryReceipt			155		0
600				12,880		14,347
78,472	TOTAL INCOMING RESOURCES			103,986		95,857

5

BASINGSTOKE WEST DISTRICT SCOUT COUNCIL

Main Account - Resources Expended	Main Account - Resources Expended	Main Account - Resources Expended	Main Account - Resources Expended	Main Account - Resources Expended	Main Account - Resources Expended	Main Account - Resources Expended
Statement of Financial Activities Summaryfor theyear ended 31 DECEMBER 2025
Main District Account Budget Only
2025				2025		2024
£	RESOURCES EXPENDED			£		£
	PREMISES
870	Rent			5,692		5,783
870				5,692		5,783
250	DONATIONS / GRANTS			130		50
250				130		50
	ACTIVITIES
0	CountyEvents-Sections			0		0
0	District Events-Sections			20,641		718
500	District Events - General			0		0
700	District Team			476		718
500	Beaver Section Balance			1,745		979
650	Cub Section Balance			120		115
600	Scout Section Balance			494		1,357
300	Explorer Section Balance			-1,863		511
300	Network Section Balance			36		300
40	Middle Copse			0		0
0	Peak District Camp2024			0		26,372
0	Peak District Camp2026			3,290		0
25,433	Scotland Camp2025			32,067		910
1,000	Squirrels			800		625
800	Awards			314		107
0	Training			0		363
500	YoungLeaders			215		0
50	YoungCommissioners			0		0
0	Total Growth & Development			680		2,781
50	Inclusion			0		0
900	Communication & PR			278		319
3,000	CommunityEvents			1,525		0
41,430	GangShow Costs			31,189		16,754
76,753				92,006		52,929
0	FUND RAISING EXPENSES			0		0
0				0		0
	ADMIN/ESTABLISHMENT
	EXPENSES
500	Insurance(personal & equipment)			812		1,527
50	Bank Fees			12		0
500	Xero AccountingFees			494		443
0	Administration			843		2,050
1,050				2,162		4,020

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BASINGSTOKE WEST DISTRICT SCOUT COUNCIL

200	TRUSTEES EXPENSES	TRUSTEES EXPENSES	TRUSTEES EXPENSES	49		0
200				49		0
	OTHER EXPENDITURE
0	Equipment			120		916
250	Air Rifle Section			1,174		75
250	ArcherySection			806		0
250	Crossbows Section			13		25
275	Cost of Badges			11,034		9,290
2,000	Digital - OSM			3,092		2,334
0	Licences			352
0	Projects - Skills days,etc			0		0
1,000	Permit Training			124		315
100	International			0		0
0	Thank You Gifts			0		0
250	Tomahawk Section			0		0
0	DofE			0		0
500	Development Fund Donations			3,000		0
4,875				19,715		12,956
0	Depreciation			0		0
0				0		0
83,998	TOTAL RESOURCES EXPENDED			119,754		75,737

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BASINGSTOKE WEST DISTRICT SCOUT COUNCIL

Main Account	Main Account	Main Account	Main Account	Main Account	Main Account	Main Account
BALANCE SHEET AS AT 31-DEC-2025
			2025	2025	2024	2024
			£	£	£	£
FIXED ASSETS
Tangible assets			0		0
Investments			0		0
				0		0
CURRENT ASSETS
GangShow costs c/fwd
Equipment			1,009		1,009
Badge and Uniform Stocks			-3,625		-2,532
Debtors			218		7,375
Cash at Bank and In Hand			178,246		185,907
			175,848		191,759
less: CURRENT LIABILITIES
Amounts Due Within One Year
Creditors			2,026		2,430
NET CURRENT ASSETS				173,822		189,329
NET ASSETS				173,822		189,329
Represented by:
FUNDS
General Fund				116,928		136,017
DAP Fund				816		816
Development Fund				55,816		52,496
Network Fund				261		0
Designated Funds:			56,632		53,312
				173,822		189,329
Approved bythe Trustees on 15 June 2026 and signed on their behalf by
Sarah Thomas,Interim District Chair

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BASINGSTOKE WEST DISTRICT SCOUT COUNCIL

Notes to the accounts for the year ended 31 December 2025

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 three 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
	Depreciaton 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 2025 (continued)

This Year Previous Year 4. Current Assets £ £ Stock (3,625) (2,532) Equipment 1,009 1,009 Debtors: Amounts falling due within one year:  Trade Debtors 218 7,375  Other Debtors 0 0  Prepayments 0 0 (2,398) 5,852 Cash at Bank and In Hand:  Bank Current Accounts 57,589 81,963  Bank/Building Society Deposit Accounts114,456 101,347  Cash in Hand 6,201 2,597 178,246 185,907 5. Creditors: Amounts falling due within one year  Other Creditors 2,026 2,430 6. General Fund– brought forward 189,329 169,208 Add: Surplus/(Defcit) for the year (12,089) 22,902 Network Fund 262 (Grants in the year) ( 680) ( 2,781) (12,507) 20,121 176,822 189,329 Deduct:Loss realised on sale of investment 0 0 Transfer to Development Fund (3,000) 0 0 0 - Carried forward 173,822 189,329	This Year Previous Year 4. Current Assets £ £ Stock (3,625) (2,532) Equipment 1,009 1,009 Debtors: Amounts falling due within one year:  Trade Debtors 218 7,375  Other Debtors 0 0  Prepayments 0 0 (2,398) 5,852 Cash at Bank and In Hand:  Bank Current Accounts 57,589 81,963  Bank/Building Society Deposit Accounts114,456 101,347  Cash in Hand 6,201 2,597 178,246 185,907 5. Creditors: Amounts falling due within one year  Other Creditors 2,026 2,430 6. General Fund– brought forward 189,329 169,208 Add: Surplus/(Defcit) for the year (12,089) 22,902 Network Fund 262 (Grants in the year) ( 680) ( 2,781) (12,507) 20,121 176,822 189,329 Deduct:Loss realised on sale of investment 0 0 Transfer to Development Fund (3,000) 0 0 0 - Carried forward 173,822 189,329	This Year Previous Year 4. Current Assets £ £ Stock (3,625) (2,532) Equipment 1,009 1,009 Debtors: Amounts falling due within one year:  Trade Debtors 218 7,375  Other Debtors 0 0  Prepayments 0 0 (2,398) 5,852 Cash at Bank and In Hand:  Bank Current Accounts 57,589 81,963  Bank/Building Society Deposit Accounts114,456 101,347  Cash in Hand 6,201 2,597 178,246 185,907 5. Creditors: Amounts falling due within one year  Other Creditors 2,026 2,430 6. General Fund– brought forward 189,329 169,208 Add: Surplus/(Defcit) for the year (12,089) 22,902 Network Fund 262 (Grants in the year) ( 680) ( 2,781) (12,507) 20,121 176,822 189,329 Deduct:Loss realised on sale of investment 0 0 Transfer to Development Fund (3,000) 0 0 0 - Carried forward 173,822 189,329
	0 0
		189,329

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 2025 (continued)

7. Designated Funds Development Fund The D A Pye Bequest Fund	This Year Previous Year £ £ 55,816 52,496 816 816 56,632 53,312

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.

At the beginning of 2025, there was a post-year-end adjustment to the Development Fund that increased the balance to £52,496 (and reduced the non-designated General Fund balance) in respect of credits that should have been applied to the Development Fund in 2024.

8. Gang Show Account

The successful 2025 Gang Show started receiving income and incurring expenses in 2024, the figures below reflect the income and expenses for 2025 only.

Income: Donatons and Sponsorships Fundraising (Quiz Night & Singathon) Interest from Bank Ticket Sales Merchandise/Programme Sales	£ 3,600 4,961 266 44,006 3,312	£ 56,145

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BASINGSTOKE WEST DISTRICT SCOUT COUNCIL

8. Gang Show Account (Cont.)

Expenses: Producton Costs (Wardrobe/Scenery, etc.) Insurance Rent & Rehearsal Room Costs Fundraising Expenses Merchandise/Printng Donaton to BWDS Development Fund Promoton, Volunteers & Miscellaneous Costs	45,548 3,468 1,855 275 3,680 1,000 2,489	58,315

9. 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 Fundraising Gif Aid (on Subscriptons) Subscriptons (net of Membership Fees paid to District) Trailer Hire Expenses: Events Expenses Administraton (includes bank and card fees) Equipment (includes trailer admin) Insurance Rent Training Uniform and Badges	£ 4,428 187 2,933 8,844 0 19,535 963 0 382 5,008 0 626	£ 16,392
		26,514

12

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 ended

31[st] Dec 2025

Charity no (if any)

1042738

Set out on pages

1 to 12)

Responsibilities and basis of report

I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31/12/2024.

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.

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BASINGSTOKE WEST DISTRICT SCOUT COUNCIL

Signed: Date: //2026 Name: Relevant professional qualification(s) or body (if any): Address:

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 .

14

BASINGSTOKE WEST DISTRICT SCOUT COUNCIL

Trustees Report for the year ended 31 December 2025

The Trustees present their report and the audited financial statements of the charity for the year ended 31 December 2025.

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 those Rules .

Financial Review

Closing reserves amounted to £173,822 comprising a general fund of £117,190 and designated funds of £56,632 (Notes to the Accounts 6 and 7). This represents a deficit of £15,768 against the previous year’s reserves of £189,590. The deficit is partly explained by the Explorers trip to Austria where they received income in 2024 but with expenses reflected in the 2025 accounts. The District membership subscription and interest on investments supported a £3,000 transfer to the Development Fund, continuing subsidies for badge sales and IT software licences. The District main account ended in deficit of £5,526 for the year. Over £3,000 of this was for the Gang Show where income exceeded expenses (even after transfers back into the District) and again due to income in 2024 preceding expenses met in 2025.

New areas of expenditure in 2025 included a contribution to the Beastly event and obtaining a District Motion Picture Licence (MPL). As in 2024, it was agreed that the small surplus from the Scotland Camp 2025 be carried forward to support the Peak District Camp in 2026.

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.

1

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 15[th] June 2026 and signed on their behalf by:

……………………………………………………………………

Sarah Thomas, Interim District Chair.

2

BASINGSTOKE WEST DISTRICT SCOUT COUNCIL

Statement of Financial Activities Summaryfor theyear ended 31 DECEMBER 2025	Statement of Financial Activities Summaryfor theyear ended 31 DECEMBER 2025	Statement of Financial Activities Summaryfor theyear ended 31 DECEMBER 2025	Statement of Financial Activities Summaryfor theyear ended 31 DECEMBER 2025	Statement of Financial Activities Summaryfor theyear ended 31 DECEMBER 2025	Statement of Financial Activities Summaryfor theyear ended 31 DECEMBER 2025	Statement of Financial Activities Summaryfor theyear ended 31 DECEMBER 2025	Statement of Financial Activities Summaryfor theyear ended 31 DECEMBER 2025
				2025 Funds		2024 Funds
				£		£
TOTAL INCOMING RESOURCES(page 2)				103,986		95,857
TOTAL RESOURCES EXPENDED(page 3)				119,754		75,737
NET INCOMING/(OUTGOING)RESOURCE				S -15,768		20,121
Unrealised losses on investment assets				0		0
Realised losses on investment assets				0		0
NET MOVEMENT IN FUNDS				-15,768		20,121
FUND BALANCES BROUGHT FORWARD				189,590		169,469
FUND BALANCES CARRIED FORWARD				173,822		189,590

3

BASINGSTOKE WEST DISTRICT SCOUT COUNCIL

Main Account	Main Account	Main Account	Main Account	Main Account	Main Account	Main Account
Statement of Financial Activities Summaryfor theyear ended 31 DECEMBER 2025
Main District Account Budget Only
2025				2025		2024
£	INCOMING RESOURCES			£		£
75,500	Membershipsubscriptions			92,436		82,787
63,081	less: Payable			72,427		66,231
12,419				20,009		16,556
	INVESTMENT INCOME
1,350	Bank Interest			3,174		2,677
0	ScoutingSupplies Dividends			0		0
0	GangShow Returned Investment			0		0
0	Development Fund Receipt			1,000		0
1,350				4,174		2,677
250	DONATIONS			83		542
250				83		542
	ACTIVITIES
	CountyEvents-Sections			0		0
	District Events-Sections			4,601		11,669
	District Events - General			0		110
	Main Acct to Equals Acct			812		0
	Peak District Camp2024			0		26,339
25,433	Scotland Camp2025			32,067		194
	Meetings			0		0
	Training- District			250		0
	Fundings			0		0
38,070	GangShow receipts			28,597		23,005
63,503				66,327		61,317
350	FUND RAISING			512		419
350				512		419
	ADMIN/ESTABLISHMENT INCOME
0	Administration			0		0
0				0		0
77,872				91,106		81,510

4

BASINGSTOKE WEST DISTRICT SCOUT COUNCIL

	OTHER INCOME	OTHER INCOME
250	Air Rifle Section			260		231
150	ArcherySection			45		75
150	Crossbows Section			135		15
50	Tomahawk Activities			0		15
0	Gift Aid			3,018		3,356
0	Middle Copse			0		-42
0	Badge and Uniform Sales			9,267		8,303
0	ScoutSecton Income			0		2,395
0	Share of Net Profit After Rebate - Sc			o 0		0
0	Beaver Section Balance			0		0
0	Cub Account Balance			0		0
0	Increase in Badge Stock			0		0
0	B&DBC LotteryReceipt			155		0
600				12,880		14,347
78,472	TOTAL INCOMING RESOURCES			103,986		95,857

5

BASINGSTOKE WEST DISTRICT SCOUT COUNCIL

Main Account - Resources Expended	Main Account - Resources Expended	Main Account - Resources Expended	Main Account - Resources Expended	Main Account - Resources Expended	Main Account - Resources Expended	Main Account - Resources Expended
Statement of Financial Activities Summaryfor theyear ended 31 DECEMBER 2025
Main District Account Budget Only
2025				2025		2024
£	RESOURCES EXPENDED			£		£
	PREMISES
870	Rent			5,692		5,783
870				5,692		5,783
250	DONATIONS / GRANTS			130		50
250				130		50
	ACTIVITIES
0	CountyEvents-Sections			0		0
0	District Events-Sections			20,641		718
500	District Events - General			0		0
700	District Team			476		718
500	Beaver Section Balance			1,745		979
650	Cub Section Balance			120		115
600	Scout Section Balance			494		1,357
300	Explorer Section Balance			-1,863		511
300	Network Section Balance			36		300
40	Middle Copse			0		0
0	Peak District Camp2024			0		26,372
0	Peak District Camp2026			3,290		0
25,433	Scotland Camp2025			32,067		910
1,000	Squirrels			800		625
800	Awards			314		107
0	Training			0		363
500	YoungLeaders			215		0
50	YoungCommissioners			0		0
0	Total Growth & Development			680		2,781
50	Inclusion			0		0
900	Communication & PR			278		319
3,000	CommunityEvents			1,525		0
41,430	GangShow Costs			31,189		16,754
76,753				92,006		52,929
0	FUND RAISING EXPENSES			0		0
0				0		0
	ADMIN/ESTABLISHMENT
	EXPENSES
500	Insurance(personal & equipment)			812		1,527
50	Bank Fees			12		0
500	Xero AccountingFees			494		443
0	Administration			843		2,050
1,050				2,162		4,020

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BASINGSTOKE WEST DISTRICT SCOUT COUNCIL

200	TRUSTEES EXPENSES	TRUSTEES EXPENSES	TRUSTEES EXPENSES	49		0
200				49		0
	OTHER EXPENDITURE
0	Equipment			120		916
250	Air Rifle Section			1,174		75
250	ArcherySection			806		0
250	Crossbows Section			13		25
275	Cost of Badges			11,034		9,290
2,000	Digital - OSM			3,092		2,334
0	Licences			352
0	Projects - Skills days,etc			0		0
1,000	Permit Training			124		315
100	International			0		0
0	Thank You Gifts			0		0
250	Tomahawk Section			0		0
0	DofE			0		0
500	Development Fund Donations			3,000		0
4,875				19,715		12,956
0	Depreciation			0		0
0				0		0
83,998	TOTAL RESOURCES EXPENDED			119,754		75,737

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BASINGSTOKE WEST DISTRICT SCOUT COUNCIL

Main Account	Main Account	Main Account	Main Account	Main Account	Main Account	Main Account
BALANCE SHEET AS AT 31-DEC-2025
			2025	2025	2024	2024
			£	£	£	£
FIXED ASSETS
Tangible assets			0		0
Investments			0		0
				0		0
CURRENT ASSETS
GangShow costs c/fwd
Equipment			1,009		1,009
Badge and Uniform Stocks			-3,625		-2,532
Debtors			218		7,375
Cash at Bank and In Hand			178,246		185,907
			175,848		191,759
less: CURRENT LIABILITIES
Amounts Due Within One Year
Creditors			2,026		2,430
NET CURRENT ASSETS				173,822		189,329
NET ASSETS				173,822		189,329
Represented by:
FUNDS
General Fund				116,928		136,017
DAP Fund				816		816
Development Fund				55,816		52,496
Network Fund				261		0
Designated Funds:			56,632		53,312
				173,822		189,329
Approved bythe Trustees on 15 June 2026 and signed on their behalf by
Sarah Thomas,Interim District Chair

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BASINGSTOKE WEST DISTRICT SCOUT COUNCIL

Notes to the accounts for the year ended 31 December 2025

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 three 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
	Depreciaton 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 2025 (continued)

This Year Previous Year 4. Current Assets £ £ Stock (3,625) (2,532) Equipment 1,009 1,009 Debtors: Amounts falling due within one year:  Trade Debtors 218 7,375  Other Debtors 0 0  Prepayments 0 0 (2,398) 5,852 Cash at Bank and In Hand:  Bank Current Accounts 57,589 81,963  Bank/Building Society Deposit Accounts114,456 101,347  Cash in Hand 6,201 2,597 178,246 185,907 5. Creditors: Amounts falling due within one year  Other Creditors 2,026 2,430 6. General Fund– brought forward 189,329 169,208 Add: Surplus/(Defcit) for the year (12,089) 22,902 Network Fund 262 (Grants in the year) ( 680) ( 2,781) (12,507) 20,121 176,822 189,329 Deduct:Loss realised on sale of investment 0 0 Transfer to Development Fund (3,000) 0 0 0 - Carried forward 173,822 189,329	This Year Previous Year 4. Current Assets £ £ Stock (3,625) (2,532) Equipment 1,009 1,009 Debtors: Amounts falling due within one year:  Trade Debtors 218 7,375  Other Debtors 0 0  Prepayments 0 0 (2,398) 5,852 Cash at Bank and In Hand:  Bank Current Accounts 57,589 81,963  Bank/Building Society Deposit Accounts114,456 101,347  Cash in Hand 6,201 2,597 178,246 185,907 5. Creditors: Amounts falling due within one year  Other Creditors 2,026 2,430 6. General Fund– brought forward 189,329 169,208 Add: Surplus/(Defcit) for the year (12,089) 22,902 Network Fund 262 (Grants in the year) ( 680) ( 2,781) (12,507) 20,121 176,822 189,329 Deduct:Loss realised on sale of investment 0 0 Transfer to Development Fund (3,000) 0 0 0 - Carried forward 173,822 189,329	This Year Previous Year 4. Current Assets £ £ Stock (3,625) (2,532) Equipment 1,009 1,009 Debtors: Amounts falling due within one year:  Trade Debtors 218 7,375  Other Debtors 0 0  Prepayments 0 0 (2,398) 5,852 Cash at Bank and In Hand:  Bank Current Accounts 57,589 81,963  Bank/Building Society Deposit Accounts114,456 101,347  Cash in Hand 6,201 2,597 178,246 185,907 5. Creditors: Amounts falling due within one year  Other Creditors 2,026 2,430 6. General Fund– brought forward 189,329 169,208 Add: Surplus/(Defcit) for the year (12,089) 22,902 Network Fund 262 (Grants in the year) ( 680) ( 2,781) (12,507) 20,121 176,822 189,329 Deduct:Loss realised on sale of investment 0 0 Transfer to Development Fund (3,000) 0 0 0 - Carried forward 173,822 189,329
	0 0
		189,329

The General Fund represents the free funds of the Council, which are not designated for particular purposes.

10

BASINGSTOKE WEST DISTRICT SCOUT COUNCIL

Notes to the accounts for the year ended 31 December 2025 (continued)

7. Designated Funds Development Fund The D A Pye Bequest Fund	This Year Previous Year £ £ 55,816 52,496 816 816 56,632 53,312

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.

At the beginning of 2025, there was a post-year-end adjustment to the Development Fund that increased the balance to £52,496 (and reduced the non-designated General Fund balance) in respect of credits that should have been applied to the Development Fund in 2024.

8. Gang Show Account

The successful 2025 Gang Show started receiving income and incurring expenses in 2024, the figures below reflect the income and expenses for 2025 only.

Income: Donatons and Sponsorships Fundraising (Quiz Night & Singathon) Interest from Bank Ticket Sales Merchandise/Programme Sales	£ 3,600 4,961 266 44,006 3,312	£ 56,145

11

BASINGSTOKE WEST DISTRICT SCOUT COUNCIL

8. Gang Show Account (Cont.)

Expenses: Producton Costs (Wardrobe/Scenery, etc.) Insurance Rent & Rehearsal Room Costs Fundraising Expenses Merchandise/Printng Donaton to BWDS Development Fund Promoton, Volunteers & Miscellaneous Costs	45,548 3,468 1,855 275 3,680 1,000 2,489	58,315

9. 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 Fundraising Gif Aid (on Subscriptons) Subscriptons (net of Membership Fees paid to District) Trailer Hire Expenses: Events Expenses Administraton (includes bank and card fees) Equipment (includes trailer admin) Insurance Rent Training Uniform and Badges	£ 4,428 187 2,933 8,844 0 19,535 963 0 382 5,008 0 626	£ 16,392
		26,514

12

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 ended

31[st] Dec 2025

Charity no (if any)

1042738

Set out on pages

1 to 12)

Responsibilities and basis of report

I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31/12/2024.

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.

13

BASINGSTOKE WEST DISTRICT SCOUT COUNCIL

Signed: Date: //2026 Name: Relevant professional qualification(s) or body (if any): Address:

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 .

14

BASINGSTOKE WEST DISTRICT SCOUT COUNaL CHARITY COMMISSION FOR EIIGLAND AND WALES Independent examiner's report on the accounts Section A Independent Examiner's Report Report to the tNstees BASINGSTOKE WEST DISTRICT SCOUT COUNCIL On accounts for the year ended 31st Dec 2025 Charity no (It any) 1042738 Set out on pages Ito12 Re5ponslbllltles and basls of I report tothe trustees on my examination of the actounts of the above charity 1.the TrusVI forthe report year ended 3111212024. Asthe ¢harlty'S trustees. you are responsible forthe preparation ol th* accounts in accordance with the requlrements of the Charities Act 20111.the Act.). I repcrt in respect of my examination of the Trust's accounts tarried out under settion 145 of the 2011 Act and In carrwn8OUt rny exafflinakncn, I have followed all the applicable Direction5 given by the Charity Commlsslon under sectlon 1451Sllbl of the Act. Independent I have completed my examination. I confirm that no materfal matters have come to rny attention in examlnerfs statement conne£tion with the examlnatlon whlch 8lves me cause to belleve that In, any materlal respert.. the accounting records were not kept in accordance wlth section 130of the Charities ACL or the accounts did not accord wlth the accountlng ￿CordS.. or the accounts did not COTnply wlth thE appllcable requirement5 concernin8 the ft>rm and ontent of accounts set out in the Charltles (Accounts and Reportsl Re8ulation5 2008 other than any requlrement that the accoynt5 8ive a'true and falrf vlew which 15 not 3 matter tonsldered as part of an independent examinatlon. I have no concerns and have COMÈ across no other matters in cOnnett￿On wlth the examination to which attention should be drawn in this report in orderto enable a proper understanding of the a¢￿Unts io be reathed. Slgned: Date: '1120262 loG I Name: Relevant protessional quallflcationlsl or body (if any): Prce￿rt￿ Coift)yel Lh 13

BASINGSTOKE WEST DISTRICT SCOLrf COUNCIL Addre55: IS IIDPe Section B Disclosure Only complete rf the examiner needs to highllght material matters of con￿rn (see CC32, Independent examination of charity accounts: diredions and guidance for examiners). Give here brlef detalls of any Items that the examlner Wishes to disclose. 14