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2025-03-31-accounts

District report 2024 – 2025

I sat down to write this and have been amazed at what has been achieved in the last 12 months.

Firstly, I will start with the elephant in the room, the accounts. As those who were here last year know the accounts weren’t right, and we had to go back to basics to find and resolve errors from previous years with the help of Roz (27[th] Treasurer) I guess this is the first of many thank you, that will be littered within this.

The next one I will address is Transformation, we were in a bad starting place for this, literally days before transformation we had no structure and no one to fill the roles. A meeting was held here at BMW, and we started with a basic team structure and everyone in the room supplied names for roles and teams, many not even in the room, and some not even asked! Sorry!

But we wanted this to be a good implementation even though we knew we would need to tweak this in the months ahead. (We are still tweaking and probably will do for the next year.) And we were without a District Lead Volunteer. So, thank you for all those that took part in that, and stepped up to take on roles, some of which literally no one had an idea of what it actually involved

We got to January, and I was appointed as District Lead Volunteer, at this point I would like to thank every member of any District Team, but in particular the DLV team, and the BoT, who have to put up with me Complaining a lot about everything and asking for solutions. I know I would be unable to do this role without their help, patience and friendship. But together we have really started to affect change in the way district operates aided by the new teams. And although I am proud of what they have done so far I know we are going to see even more coming out.

I would like to say that is where the changes have ended but that is not the case, The DLV team are passionate about assisting groups to achieve, and this year we have been sorting out problems within some groups, and being at some of the AGM’s where the groups have come out the other side or are coming out the other side has been one of my personal highlights.

We are aiming to be able to provide some Learning opportunities, both in relation to Scouting Skills and to governance, to help you all continue to run outstanding groups, sections, sessions and camps.

Explorers – Big changes in the 14 -24 Team, we have focused in on the 14 – 18 part of this team because this is a big one. And whilst things aren’t completed the changes have mainly been made, and we are tweaking them to make sure we have the ability to offer all 14 – 24 members the opportunity to complete their scouting awards and also their Duke of Edinburgh awards, depending on what the Young Person want to achieve.

Properties – It finally happened earlier this year South Devon had a vote and we now have a working party, working on the divorce within properties.

This is an area of concern, during our EGM lots of people said they would help, when we got to the point where they were required it has been difficult to get people to assist. If we are unable to change that then we will need to reconsider as the sites are too much to manage.

We need people to volunteer, And this is something which the Board will pick up in the coming weeks.

This hasn’t prevented us planning some changes, this includes getting a quote to redevelop the Toilet block up in the field, we also have a climbing and scrambling wall to go into the hall (point to the area)

The district has also taken part in St Georges Day, The Steam Fair, Tug of War, Disco, and Squirrel Fest, to name a few.

The programme team are busy working on plans on many more District Activities. And I know they will need assistance in running these.

We have also continued to increase the amount of Public Events we attend with mixed success, so in addition to Armed Forces Day, and the Careers Fair, this year we also went to an event at Home Park, and the Ski Centre with mixed results.

Thank you to all Adult Volunteers that supported these events in any way. Increasing the Public profile of Scouts is an important part in gaining more Volunteers and Young People.

But actually none of this is the important stuff, The import items are the activities, the sessions that are provided to our Young People, and the awards that our Young People achieve. And none of this would be possible without our Adult Volunteers, regardless of role.

So lastly a big Thank you to every member of the Scout Council for running the sessions, for completing the governance, for cooking, for setting up, and for the hundreds of other roles and activities that are required so our Young People develop, progress and achieve so much.

PLYMOUTH DISTRICT SCOUT COUNCIL

CHARITY NUMBER - 1053886

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

CONTENTS

Page (s)
Statement of financial position 1
Notes to the statement of financial position 2
Statement of financial activities 3
Notes to the statement of financial activities 4
Independent examiner's report 5

PLYMOUTH DISTRICT SCOUTS COUNCIL

STATEMENT OF FINANCIAL POSITION

Note
Tangible Fixed Assets
Land Buildings & Equipment
1
Current Assets
Loan to Properties Sub Committee
2
Loan to 35th Scout Group
2
Debtors
3
Current Accounts
4
Explorer Current Accounts
5
Cash
6
VAT monies owed from Properties Sub Committee
7
Current liabilities
Creditors
8
VAT monies owed to Properties Sub Committee
7
Net current assets
Net assets
Represented by
Balance b/fwd 1 April
Surplus/(Defecit) for the year
Signed for and on behalf of the Trustees:
Martin Limburn - District Lead Volunteer
£
£
196,502.49
30,000.00
21,250.16
-
399,001.95
10,865.27
197.47
-
461,314.85
11,671.28
1,219.82
(12,891.10)
448,423.75
644,926.24
657,313.61
(12,387.37)
644,926.24
Dated
2025
£
£
196,502.49
30,000.00
21,250.16
-
399,001.95
10,865.27
197.47
-
461,314.85
11,671.28
1,219.82
(12,891.10)
448,423.75
644,926.24
657,313.61
(12,387.37)
644,926.24
Dated
2025
£
£
200,533.71
30,000.00
13,674.24
1,154.51
398,249.80
14,741.24
197.47
39.28
458,056.54
1,276.64
-
(1,276.64)
456,779.90
657,313.61
378,963.65
278,349.96
2024
£
£
200,533.71
30,000.00
13,674.24
1,154.51
398,249.80
14,741.24
197.47
39.28
458,056.54
1,276.64
-
(1,276.64)
456,779.90
657,313.61
378,963.65
278,349.96
2024
11,671.28
1,219.82
1,276.64
-
657,313.61
(12,387.37)
378,963.65
278,349.96
456,779.90
657,313.61
657,313.61
Dated

Page 1

PLYMOUTH DISTRICT SCOUTS COUNCIL

NOTES TO THE STATEMENT OF FINANCIAL POSITION

1
2
3
4
5
6
7
8
Tangible Fixed Assets
Gilwood Campsite, Glenholt Plymouth
60% of Properties sub-committee assets
Current Assets
Loan to Properties Sub Committee
Loan to 35th Scout Group
Debtors
1st Keyham Explorers
District Current Account
Lloyds Bank Current Account
Equals Account
Ringfenced money
WSJ fund 2023 & 2027 - legacy
Jamboree
D of E fund
Young Leader
ASU
Gilwood improvements
Explorer Current Accounts
31st Explorers
Scott Explorers
Keyham Explorers
27th Plymouth Explorers
1st Crownhill Explorers
19th Plymouth Explorers
1st Roborough
Cash held
Scott Explorers - cash
ASU - cash
District
1st Crownhill Exporers - cash
VAT
VAT owed (from)/to Sub Committee
Creditors
1st Keyham Explorers
S J Power
Plymouth Community Homes
Tracey Romanel
SWW
Limbtec
Mountbatten Watersports & Activity Centre
Precise Accountants Ltd - Accountancy
Deferred Income
2025
£
50,000.00
146,502.49
196,502.49
30,000.00
21,250.16
51,250.16
-
-
398,031.46
970.49
399,001.95
3,000.00
1,000.00
577.41
2,031.96
344.00
24,242.12
31,195.49
716.86
2,462.72
3,966.67
(149.97)
1,770.41
329.32
1,769.26
10,865.27
50.60
95.62
-
51.25
197.47
(1,219.82)
868.23
-
-
150.06
82.99
-
-
300.00
10,270.00
11,671.28
2024
£
50,000.00
150,533.71
200,533.71
30,000.00
13,674.24
43,674.24
1,154.51
1,154.51
397,406.29
843.51
398,249.80
3,000.00
1,000.00
577.41
2,031.96
344.00
26,382.05
33,335.42
716.86
1,836.38
5,850.41
1,057.06
1,770.41
227.62
3,282.50
14,741.24
50.60
95.62
-
51.25
197.47
39.28
-
280.00
78.39
150.06
82.99
55.20
630.00
-
-
1,276.64

9 Transfer of Assets There are full, independently inspected accounts for the Plymouth Scouts Properties Sub Committee.

B/fwd Transfer of 60% of Assets from 2023/24 150,533.71 Transfer of 60% of assets from 2024/25 146,502.49 (4,031.22)

Page 2

PLYMOUTH DISTRICT SCOUT COUNCIL

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025

Note
Income
Membership Fees
Membership Rebate
Investment Income Received
Activities of the Charity
10
Explorer Section
11
Donations
Transfer from 29th Plymouth on closure
Total income for the year
Additional Transactions
Change in value of 60% of Properties sub-
committee assets
9
Expenditure
Membership
Membership Fees to County
Membership Rebate to Groups
Other Expenses
Direct Charitable Expenditure
12
Explorer Section
13
Administration
14
Campsite Costs
15
Grants to groups
Total expenditure for the year
Total income less total expenditure
Unknown difference
Balance brought forward as at 1 April 2024
Balance carried forward as at 31 March 2025
2025
£
41,752.98
418.00
-
4,246.92
10,186.00
180.63
-
56,784.53
(4,031.22)
41,800.00
-
41,800.00
962.56
15,663.82
4,574.37
2,139.93
-
23,340.68
65,140.68
(12,387.37)
-
(12,387.37)
657,313.61
644,926.24
2024
£
56,662.50
828.87
1,327.00
964.22
10,298.29
253,500.00
15,705.79
339,286.67
(1,393.37)
40,091.00
34.50
40,125.50
208.00
9,577.75
2,751.87
1,372.19
5,500.00
19,409.81
59,535.31
278,357.99
(8.03)
278,349.96
378,963.65
657,313.61

Page 3

PLYMOUTH DISTRICT SCOUT COUNCIL

NOTES TO THE STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025

10
11
12
13
14
15
Activities of the Charity
Glenholt income
Oakmead income
D of E
Lease for substation
Miscellaneous
Explorer Section Income
Scott Explorers (10 Tors)
1st Keyham
19th Plymouth
27th Plymouth
1st Crownhill
31st Plymouth
1st Roborough
Direct Charitable Expenditure
Beaver Activity day
Training costs
Explorer Section Expenditure
Explorer Section
Scott Explorers (10 Tors)
1st Keyham
19th Plymouth
27th Plymouth
1st Crownhill
31st Plymouth
1st Roborough
DESC Expenses
Young Leaders
Duke of Edinburgh
Administration
Awards
Executive expenses
Subscription
Rent (Garage)
Misc
Accountancy
Computer and Software
Campsite Expenditure
Water
Electric
Rates
Repairs and renewals
Misc
2025
£
1,711.00
16.00
2,519.92
-
-
4,246.92
3,759.00
409.00
870.00
2,628.00
-
-
2,520.00
10,186.00
935.60
26.96
962.56
-
3,132.66
2,382.74
768.30
3,745.03
-
-
4,033.24
-
246.38
1,355.47
15,663.82
76.00
40.62
1,127.42
2,086.49
317.44
300.00
626.40
4,574.37
143.47
937.81
222.15
-
836.50
2,139.93
2024
£
621.00
-
270.00
50.00
23.22
964.22
3,330.00
644.04
690.00
1,744.25
-
-
3,890.00
10,298.29
45.00
163.00
208.00
39.15
4,480.65
-
881.51
2,846.85
-
-
607.50
-
81.24
640.85
9,577.75
113.70
-
66.63
1,695.09
142.05
-
734.40
2,751.87
191.53
669.52
161.67
349.47
-
1,372.19

16 Related party transactions

Website hosting is provided by Limbtec Ltd, a company owned by the District Lead Volunteer. A total of £626.40, (£734.40 - 2023-24) was paid to Limbtec Ltd during the year.

Page 4

PLYMOUTH DISTRICT SCOUT COUNCIL

INDEPENDENT EXAMINER'S REPORT

I report on the unaudited financial statements of Plymouth District Scout Council for the year ended 31 March 25.

Respective responsibilities

The charity is responsible for the preparation of the financial statements, and considers that the audit requirement of section 144(2) of the charities act 2011 (the Act) does not apply. It is my responsibility to state, on the basis of procedures specified in the general directions given by the charity commissioners under Section 145 (5)(b) of the Act, whether particular matters have

Basis of independent examiner's report

My examination was carried out in accordance with the general directions given by the charity commission. An examination includes a review of the accounting records kept by the charity 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 do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a "true and fair" view and the report is limited to those matters set out in the statement below.

Independent examiner's statement

In connection with my examination, no matter has come to my attention:

  1. which gives me reasonable cause to believe that in any material respect the requirements: to keep accounting records in accordance with s.130 of the 2011; and

to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act,

have not been met: or

  1. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Signed by the independent examiner: _______

Mr L J Hardacre (FCCA/FMAAT)

Dated _________

Name and address of the independent examiner:

Mr L J Hardacre, Precise Accountants Ltd, Unit 4 Seaton Park, 36 William Prance Road, Derriford, Plymouth, Devon, PL6 5WR.

Page 5

PLYMOUTH DISTRICT SCOUT COUNCIL

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INDEPENDENT EXAMINER'S REPORT

| report on the unaudited financial statements of Plymouth. District Scout Council for the year ended 31 March 25.

Respective responsibilities

The charity is responsible for the preparation of the financial statements, and considers that the audit requirement of section 144(2) of the charities act 2011 (the Act) does not apply. It is my.responsibility to state, on the basis: of procedures specified in the general directions given by the charity commissioners under Section 145 (5)(b) of the Act, whether particular matters have

Basis of independent examiner's report : : : . My examination was carried out in accordance with the general directions given by the charity commission. An examination - ‘includes a review of the accounting records kept by the charity 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 proceduresdo not provide all the evidence.that would be required in an audit, and... : consequentlymatters set outnoinopinionthe statementis givenbelow.as to whether , the accounts present a "true and fair" view and the:report is limited to those

Independent examiner's statement Dore, 7 In connection with my examination, no matter has come to my attention: 1. which gives me reasonable causeto believe that in any material respect the requirements: to keep accounting records in accordance with s.130.ofthe 2011; and on to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act,

have not been met: or

  1. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to. be reached:

----- Start of picture text -----
Signed by the independent examiner: __ ( \@~ —
----- End of picture text -----

Mr L J Hardacre (FCCA/FMAAT) Dated AFfr‘J 225 . See. Name and address of the independent examiner:

.

Mr L J Hardacre, Precise Accountants Ltd, Unit4 Seaton Park, 36 William Prance Road, Derriford, Plymouth, Devon, PL6 5WR.

Page 5