**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|
||||||||
||||||||
6
## **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|
||||||||
7
**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|||||||
8
**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 Value**brought forward and carried forward||0|
9
**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 Accounts**114,456**
**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 Accounts**114,456**
**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 Accounts**114,456**
**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 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|
||||||||
||||||||
6
## **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|
||||||||
7
**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|||||||
8
**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 Value**brought forward and carried forward||0|
9
**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 Accounts**114,456**
**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 Accounts**114,456**
**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 Accounts**114,456**
**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 cOnnettOn 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):
Prcert
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 conrn
(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