Eaton Vale Scout & Guide Activity Centre Limited st For the year ended 31 December 2025 EATON VALE SCOUT & GUIDE ACTIVITY CENTRE LIMITED (A company limited by Euaranteel Annual report and financial statements For the year ended 31st December 2025 Register charity number.. Company number: 1073816 (England and Wales) 03659373 Norwich Accountancy Services 19 Upper King Street, Norwich, N R3 IRB
Eaton Vale Scout & Guide Activity Centre Limited For the year ended 31, December 2025 CONTENTS REFERENCE AND ADMINISTRATIVE INFORMATION TRUSTEES, ANNUAL REPORT INDEPENDENT EXAMINER'S REPORT 13 STATEMENT OF FINANCIALAcfiviTIES 15 BALANCE SHE 16 STATEMENT OF CASH FLOWS. 18 NOTES TO THE FINANCIAL STATEMENTS 19
Eaton Vale Scout & Guide Activity Centre Limited For the year ended 31" December 2025 Rp.ference and administrative information Company information Eaton Vale Scout & Guide Actlvlty Centre Limited Company Number Country of incorporation Charlty number Country of registration England & Wales Register offlce and prlncipal address. laton Vale Scout & Guide Activlty Centre Church Lane,Eaton Norwich Norfolk England NR4 6NN 03659373 United Klngdom 1073816 Trustees Trustees who are also directors under company law, who served during the period and up to the date of this report were as follow's.. Mr. A Lupson Mr. D Waters Mrs. H M Watson Mrs. J C Little Mrs. l< l Goldsworthy Mr. M Burre51 Mr. P R Stewa¥t Mr, P Wrlght Mrs. S A Sinclalr Mrs. Y Kemp Mr. D Human Mrs. C Chapman Mrs. C R Gatehouse Mrs. F Hunter Mr, D I Callagham Independent Chair (Appointed 2 October 20251 IAppointed 5 October 20251 IAppolnted 2 December 20251 County Lead Volunteer Norfolk Scout5 County Commissioner GlrlBuiding Norfoll( IReslgned 31 January 20251 (Resigned l February 20251 IReslgnÈd l February 20251 (Reslgned 7 April 20251 IReslgned l December 20251
Eaton Vale Scout & Guide Activity Centre Limited st For the year ended 31 December 2025 Prlnclpal professlonal advlsors Accountants Norwlch Accountancy Services limlted 19 Upper King Street Norwlch NR3 IRB I g e
Eaton Vale Scout & Guide Activity Centre Limited st For the year ended 31 December 2025 Trustees, annual report The trustees present their annual report and the accompanying financial statements of Eaton Vale Scout & Guide Actlvlty Centre Limited for the year ended 31 December 2025. The financlal statements have been prepared In accordance with the accounting policie5 set out in note I to the financial statements and comply with the charltrfs memorandum and articles of association, the Companles Act 2006 and "Accounting and reporting by Charitle5 Statement of recommend Practice applicable to charitles preparing their account5 in accordance wlth the Financlal,. reporting Stand8rd applicable in the UK and Republic of Ireland IFRS 1021" leffective I January 20191. OBJECTIVES AND ACTIVITIES Oble¢tives and Mlsslon The ¢harity's objective is to operate a self-supportlng primarily Outdoor A¢tlvlty Centre that has values that are in line wlth those of the Scout and Guide Association5. Our Mlssion Is.. To provide high quality challenglng opportunitles that bulld positive memories which support young people's personal growth and develcipment. Thls will help them to grow to full maturlty with greater confidence as individuals and as members of society, In the bellef this will allow them to contrlbute more and find greater personal fulfilment. STRUCTURE, GOVERNANCE AND MANAGEMENT Governing docurnent The charity is controlled by its governlng document. a deed of trust, and constitLJtes a Ilmited company, limited by guarantee, as deflned hy the Companles Act 2006, St wa5 incorporated on 29 October 1998 and registered a5 a charity on 3 February 1999. The company was establlshed under a Memorandum of Association, which established the objects nd powers of the charltable company and is governed under its Articles of Associatlon. In the Èvent of the company being wound up member5 are required to contribute an amount not exceeding El,
Eaton Vale Scout & Guide Activity Centre Limited For the year ended 31, December 2025 Styucture and Management The structure of a Trustee Board setting overall policy and oversight remains in ylace. A number of changes took place durlng the year and we have a vacancy for one more Girlguidlng Norfolk member. The position of Independent Chalr also fulflls the role of Llne Manager to the Centre Manager. Induction and training of new trustees includes the provlsion of copies of: The Memorandum and Artlcles of Association. The latest accounts of the charSty and are encouraged to read Charity Commission guldance notes CC3- "The Essentlal Trustoe In additlon, trustees are encouraged to read Charity Commission and other newsletters, and to attend courses designed to l(eep them abreast of their duties and responslbilities. Recruitment and appolntment of new trustees. The Executive of Norfollc Scout Association and the Executlve of the Norfolk County Guide Association, hereln after called Girlgulding Norfolk, each appoint up to four trustees to manage the business of the charity. The Guide County Commissioner and the ScDUt County lead Volunteer are ex-officio trustees In addltion to these 8 trustees (The number of trustees may be varied by unanimou5 resolutlon of the members but must always consist of an equal number of Scout and Guide trusteesl. The Trustees at the November 29th 2023 meetlng confirmed unanimously that golng forward Ideally in additSon to the 4+1 representation from the 2 partners, we would have an Independent Chair plus l other should the need/benefit ar15e e.g. with Financlal or Marketlng skills. Organisatlonal structure The trustees have deslgnated the Chair to manage the Activity Centre Manager who has delegated authorily for day-to-day running of the Activity Centre, who is assisted by a Deputv Centre Manager and a number of 'permanent' team members, and a seasonal team of instructors. The Centre Manager is Susan Newton.
Eaton Vale Scout & Guide Activity Centre Limited For the year ended 31" December 2025 FINANCIAL REVIEW Tradlng Posltlon Safety and Safeguarding remain the first item in all our processes, and Itls pleasing to report that 2025 was another safe year with no reportable incidents. Provldlng a safe and secure envlronment is Core to every financlal decision we talie in safeguardlng our guests and team. On almost all measures 2025 wa5 a Eood year, Charitable Income grew to £612.958, a modest Increase on the £601,389 for 2024 but thls was good taklng account of our holdlng price increases low to ensure we made our Activities ès accessible as p055ible and we had to account for the impact of losing a week of peak season activity, for Holiday C?mps, whlle we focused on supporting NORIAM, thi515 a week-longi Norfolk Scout led international camp. The attendees are groups from ScoutlnE and GuSdln@ in Norfoll( but also groups from other parts of the UK and internatlonally $015 very important to showcase what we offer and to SUPPDrt the event. In terms of Net Income we knew the c05t pressures due to labour cost5 could affect our goal to achleve a small p051tive result and this proved to be the case but our negative figure of1£54,7391 ncludes a book correctlon of £19,537 for incorrect posting of charges In previou5 years, this Was picked up In the handover of Accounting Support, the numbers are a150 different from 2024 as last year we received £28,865 rebate on past Business rates. Since 2022 Income has grown 5teadlly each year and Is 20.6% higher over the perlod. A kev feature to note is 46.2Yo of our total income comes directly from OL¢r schools, programmes that forms the core of our weekday residentlal activlty. Ensuring our offer and servlce maintain5 school attendance 15 crltlcal to our covering our costs and being able to offer a broad range of activities to Scouting and Guiding seven days a wee1(. We host a signifl¢ant number of schools so the risk to this business is low unless there 15 a change in Education Policy. We are still developing customer and employee satisfaction metrics, but our customerfeedback was very positlve with our instructors belng rated hlghly for activity management, inclusivlty and engagement. Our staff team rated thelr development and teamwork as key factors in why they enjoy worl(ing at Eaton Vale, Norjam was an Important week both for the support we gave but a150 a5 a showcase for what we offer, it was a full-on task for the team who did a great lob with the actlvltles and they demonstrated Dur values. We had excellent feedback. Although not intended prlmarlly as a marketing actlvity, 2026 bool(ings have mentioned the event, suggesting there will be an awareness benefit.
Eaton Vale Scout & Guide Activity Centre Limited For the year ended 31, December 2025 Our plan ensures we continue to refresh and update our slte and activities, the year saw us add another Chalet In the Alp1ne Village, a re-layout of the Tomahawk area, the purchase of newer canoes and an excitinB move to incorporate technology with outdoor activity wlth the creatlon of a Radio Controlled Cars Circuit which has replaced Low Ropes. Our Holiday Club continues to be very popular and was once again fully booked. We contlnue to run core event5 purely for Norfolk Scout and Guldes, they are Smportant for thSs ¢tJstomer base and contlnue to be well supported and attended. Reserves policy and Bank Balances Our policy Is to malntain at least £42,000. The alm being to protect the charity from uncertaln events that could impact on Eaton Vale's abllity to keep tradin& this amount was comfortably covered every month due to our SavSngs. Our Bank Current and Savings Accounts at the year-end held a total of £293,073. Most of thls Is in Interest earnlng accounts. Booklngs to Ac¢ounting System5 Reconciliation It is good to report the Clnolla and Xero systems which have to reconcile bookings to actual Income worked well in 2025 and historic issues with this process we resolved In 2024 have not been repeated, Debt Management Due to the fact we take deposits and then payment In full generally before groups attend, means debt rlsk Is well managed. Like most years we have a few normal invoices for end of year events to carry forward, so have no debt5 over 90 days. Accounting Servlce5 In December we completed the transfer of our Accountlng Servlces and Audit/Certification of the Accounts to Norwich Accounting, the process went Smoothly and we thank Aston Shaw for the servlce provided In previous years. Plans and Outlook for 2026
Eaton Vale Scout & Guide Activity Centre Limited st For the year ended 31 December 2025 Price5 for 2026 were published In Spring 2025, thls Is early but it recognised the timescales of the graup5 we work with and encourages repeat bookings, particularly from Schools, thls approach has proved worked again this year with our accommodation almost fully booked through our peak periods. We are seeing more bookings In the off peak and shoulder periods, all the early signs suggest our income should beat last year. We committed to replaclng the18st two tents we had In the Alplne Village at the end of the year, and they will be open for Easter 2026, hopefully thi5 wlll continue to demonstrate to customers a commitment to improvements. After two years of signlficant NLW/NMW increases this year's pay revlew should be more in line wlth our price changes. Food and energy costs are difficult to predlct but we are careful In managlng costs and expect another good year, subject to world issue5 beyond our control, There will be no big new activity this year, but we will continue preparatlon to add a new actlvity that brings Abseillng back, hopefully in we may be able to have thls for 2027. Abseiling was one of our most popular activities when we could provide it. Two apprenticeshlps we have been running are coming to a successful conclusion and in Ilne with our goal of having a more management capaclty, The Trustees approved them being retained as permanent employees, Envlronment Statement: Belng an outdoor actlvity centre, taking care of our immedlate environment is key to what we do. We are committed to ensuring the biodiversity of our slte, which we do so by allowing natural areas to grow unmanaged. These 'wild' areas form natural corridors through site, We worked with the Waterway5 Alllance to clear the dralnage dyke that runs along the edge of the natural flood plain at the bottom of our slte improving the effectiveness of the flood plain, We continue to manage the trees onsite and undertake worl< that encourages habltat growth and tree health, such as mulchlng around the base of Ltnhealthy trees and pollarding trees at risk of falllng down. In 2025 we worked with Norfolk County Council on thelr "plant I million trees. Inltiative, and planted native hawthorn hedgerow5 around the edge of slte, ènd along the edge of the Alpine Village.
Eaton Vale Scout & Guide Activity Centre Limited For the year ended 31" December 2025 We have a reduce, reuse, recycle ethos that runs throuEhout the centre. In 2025 In keeping wlth current legislation we Started to Separately collect food waste and encourage our guest5 to do the same. We collect solar energy from the roof on the bungalow and sell this back to the grid. As old Ilght fitting break we contlnue replace them with low energy LED lights to improve our energy efficiency acr055 Slte. We will continue to look for ways to lessen our environmental impact during 2026. Communlty & Soclal Respon51bllltv Features in everythlng we do, all our actlvlties are designed to be a learnlng, personal development and team building opportunity that hopefully Is reflect5 in young people's behaviour. Although local Schools, Girlguidlng and Scouting group5 from Norfoll( mal(e up the malorlty of our users, we welcome many diverse groups from around the South of England. We contlnue our a550ciation with Dandellon Education who operate an outdoor nursery on slte. We have supported Finnbars Force a local charity for a number of years, dellvering a charity adventure day for them that ralsed £6,000 for the Charity In 2025, It is 3150 a great opportunity for the local community to brlng familles to sample what we offer. The Trustees thank all our own and many external volunteer Instructors who gave up the day to hèlp make this another great example of the diverse team working well together. Related Partles Eaton Vale Scout & Guide Actlvity Centre Limltecj was establlshed as a jolnt enterprlse between the Norfolk Scout Association and Girlguldlng Norfolk and are ¢onne¢ted by vlrtue of trustee appointments. Statement of responslbllltles of the trustees The trustees (who are also dlrectors of Eaton Vale Scout & Guide Activity Centre Limited for the purpose5 of company lawl are respon51ble for preparing the trustees, annual report and the financial statement5 in accordance wlth applicable law and United Klngdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice}. Company law requires the trustees to prepare financial statements for each flnanclal year which glve a true and fair vlew of the state of affairs of the charitable company and of the incoming
Eaton Vale Scout & Guide Activity Centre Limited For the year ended 31" December 2025 resources and application of resources, Including the income and expenditure, of the charitable company for that period. In preparing these flnanclal statements, the trustees are required to.. Select sultable accounting policles and then apply them conslstently. Observe the methods and principles In the Charities SORP. Malce judgements and estimates that are reasonable and prudent. Slate whether applicable UK Accounting Standards and statements of recommended practice have been followed, sublect to any material departures dlsclosed and explained in the financial statements. Prepare the financial statements on the golng concern basis unle55 It Is Inappropriate to presurne that the charity will contlnue in operation. The trustees are responsible for keeping adequate accounting records that dlsclose with reasonable accuracy at any tSme the flnanclal position of the charitable company and enable them to ensure thal the flnanclal statement5 comply with the Companies Act 2006, They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularitie5. The trustees are responsible for the maintenance and integrity of the corporate and financlal information Included on the charitable company'5 webslte. Leg151atlon in the United Kingdom governing the preparation and dissemination of finan¢lal statements may differ from legislation in other lurlsdictions. Members of the cl)arity guarantee to contrSbute an amount not exceeding El to the assets of the charity In the &vent of windlng up. The total nLJmber of such guarantees at 31 December 2025 was £10. The trustees are members of the charity but this entltles them only to voting rights, The trustees have no beneficial interest In the charity.
Eaton Vale scout & Guide Activity Centre Limited st For the year ended 31 December 2025 These a¢counis have been prepared In accordance with the provisions applicable to companle5 subject to the small con)pariles' regime. The trust&es' annual report has been approved by the trustees on 26111 May 2026 Bnd signed on thelr behalf by.. Mr, D Waters Independent Chair Mrs. Y Kemp County Commlssloner Girlguiding Norfolk Mrs. S A Sinclalr County Lead Volunteer Norfolk Scouts
Eaton Vale Scout & Guide Activity Centre Limited For the year ended 31, December 2025 Independent Examiner's Report to the Trustees of Eaton Vale scout & Guide Activity Centre Limlted I report to the trustee5 on my examlnatlon of the accounts of the Company for the year ended 31 December 2025, Re5pectlve responslbllltles and basis of report As the charitls trustees of the Company land also its dlrectors for the purposes of company lawl vou are re5ponslble for the preparation of the accounts Sn accordance witli the requirements of tlie Companies Act 20061'the 2006 Act'l. Having satisfied myself that.the accounts of the Company are not required to be audlted under Part 16 of the 2006 Act and are eliglble for independent examination, I repoyt In respect of mv examinatlon of your charitv's accounts as carried out under sectlon 145 of the Charities Act 2011 I'the 2011 A¢t'l. In carrying out my examination I have followed the Directlons given by the Charity Commission under section 145151 Ibl of the 2011 Act. Independent examlner's statement Since the Company's gros5 income exceeded £250,000 your examiner must he a member of a body Ilsted In section 145 of the 2011 Act, I confirm that l am qualified to undertake the examinatlon because l am a member of Assoclation of Accounting Tethnlcians, which is one of the listed bodies. I have completed my examination. I confirm that no matters have come to my attention in connectlon with the examlnation giving me cause to belleve that in any material respect.. accountlng record5 were not Icept in respect of the Company as required by 5ectlon 386 of the 2006 Act,. or the financial statements do not accord with those records,, or the financlal statements do not comply with the accounting requirements of section 396 of the 2006 Act other than any reqtjirement that the accounts give a 'true and fair view which Is not a matter consldered as part of an Independent examlnation; or the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charlties applicable to charlties preparing their 8ccounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021.
Eat'on Vale Scout & Guide Activity Cenl're Limited Foi. the yoar ended 31, December 2025 I have iio concerns and have cc)Ine acr05S 1)0 other matters in conneclloi) wlth tlip pxaminatioii to wl)Ich atlentlon should be drawn In this rLport in order to enable a proper uiider5tanding of the fiFTranclal statements to be reached, Signed Name: Jo Sayer Relevant Professional qualificallonlprofesslonal body,, AAT Address: 19 Upper King Street Norwlch Norfolk NR3 IRB Date.. 2610512026
Eaton Vale Scout & Guide Activity Centre Limited For the year ended 31, December 2025 Siatement of financial actwities 2025 Restrlcted Unrestricted 2024 Total Note Total Income from: Donations and Legacles Charitable actlvities Other Trading activities Investments Other Income Total Income 612,958 22,346 7,910 2,690 645,904 612,958 601,389 22,346 22,731 7,910 11,259 2,690 28,865 645,904 664,244 Expendlture on; Raising Funds Charitable activltles 12,139 668,967 12,139 10,491 688,504 587,398 19.537 Total Expendlture 19,537 681,106 700,643 597,889 Net InwmelExpendlturel for the year Transfers between funds Net Movement In Funds 119,5371 135,2021 154,7391 66,355 119,5371 135,2021 154,7391 66,355 Reconclliatlon of funds Total funds brought forward 578,207 455,177 1,033,384 967,029 Total Funds Carried forward 19 558,670 419,975 978,645 1,033,384 The statement of financial activitie5 Includes all galns and losse5 recognized in the year. All Income and expenditure derive from continL¢ing activities. The not@s on pages 18 to 28 form part of these financlal statements
Eaton Vale Scout & Guide Activity Centre Limited For the year ended 315t December 2025 Balance 5heel' Note 2025 20Z4 Fixed assets Tangible assets io 712,042 712,468 Current assets stoc1( Debtor5 Cash at bank and in hand li 12 13 8,046 1,426 293,073 302,545 11,400 26,867 304,868 343,135 Llablllties Creditors, amounts falling dL¢e withln one year 14 35,942 22,219 22,219 Net current Assets 266,603 320,916 Total a55ets less current 978,645 1,033,384 Credltors: amounts falling due after I year Accruals and deferred income Net a55et5 978,645 1,033,384 The funds of the charlty Represented by.. Restricted funds Unrestricted funds 17 558,670 419,975 578,207 455,177 978,645 1,033,384 The notes on pages 18 to 28 form part of these flnanclal statements.
Eaton Vale Scout & Guide Activity Centre Limited For the year ended 31" December 2025 The op1nlon of the directors is that the company is entitled to the exemptions conferred by section 477 of the Companies Act relatlng to small companie5, The directors acl(nowledBe the *ollowing responslbilities. al The members have not required the company to obtain arb audit of Its accounts for the year in question in accordance with section 476, bl The directors acknowled8È their responsibS1itles for complying with the requirements of the Act wlth respecl to records and the preparatlon of accounts, Approved by the trustees on 26th May 2026 and signed on thelr behalf bv Mr. D Waters Independent Chair Mrs, Y Kemp County Commissioner Glfl8uiding Norfolk Mrs. S A Sinclair County Lead Volunteer Norfolk Scout5
Eaton Vale Scout & Guide Activity Centre Limited For the year ended 31, December 2025 stateme.nt of Cash Flows. Note Total Funds Prlor Year funds Cash flows from operatlng activltles: Net GU5h provided by (used in) operating uctlvltles 19 8,637 71,177 Cash flows from investing actlvities Dividends, interest and rents from investment5 Proceeds from the sale of property, plant and equipment Purchase of property, plant and equlpment Proceeds from sale of investments Purchase of investments Net cash provlded by/ {used in) investing actlvlties Cash flows from f inancing artlvltles Repayment of borrowing Cash inflows from new borrowlng Receipt of endowment Net Cash provlded byl {used In) financing a¢tlvlties 7,910 11,259 128,3421 128,8771 120,4321 117,6181 Change In cash and cash equivalents 111,795} 53,559 Cash and cash equivalents at the beglnning of the reporting period Change in cash and cash equivalents due to exchange rate movements 304,868 251,309 Cash and cash equivalents at the end of the reporting period 293,073 304,868 The notes on pages 18 10 28 form part of these financial statements.
Eaton Vale Scout & Guide Activity Centre Limited For the year ended 31st December 2025 Notes to the financial 51atements Accounting pollcles al Statutory informatlon Eaton Vale Scout & Guide Activlty Centre Limlted Is a charitable company limited bv guarantee without share capital The charity is governed by Its Artlcles of Association dated 10th February 2011, subsequently amended on 141h january 2025, The charity was registered wlth the Charity commission on 5th February 2025 with the registered charlty number 1073816 and the registered company number 03659373. The princlpal address and registered office of Eaton Vale Scout & Gulde Actlvity Centre Llmited is Eaton vale Activlty Centre, Church Lane, Eaton, NR4 6NN. bl Basls of preparation The financial statements have been prepared in accordance with the Statement of Recommended Practlce for Charities Icharlties SORP 20191 and FRS 102, Appllcable to charlties preparing thelr accounts in accordance with the Financlal Reporting Standard applicable in the UK and republic of Ireland IFRS 1021, the Charltles Act 2011 and the companles Act 2006. The Company's functlonal currency Is Sterling 1£). All value5 are rounded to the nearest £1. Eaton Vale Scout & Guide Activity Centre Limited meets the definition of a public benefit entity under FRS 102. Assets and liabilltles are initially recognlzed at hlstorlcal C05t or transaction value unles5 Otherwise stoted In the relev8nt accounting policy. cl Company Status The Charity Is a company Ilmlted by guarantee. The director5 of the company are the Trustees namèd on page 3. In the event of the Charity belnE wound up. the Ilability in respect of the guarantee 15 limlted to £1 per member of the Charity,
Eaton Vale Scout & Guide Activity Centre Limited For the Year ended 31" December 2025 dl Going Concern The trustees have assessed the charity's financlal posltlori and its plans for the foreseeable future, which Is a period of at least twelve months from the date of approval of these financial statements. This revlew has considered the charity's re5erve5 Posltion, cash flow forecasts, expected Income stream5, and the potentlal impact of any known or anticlpated rlsks. Based on IhSs assessment, the trustees have concluded that there are no material uncerlalnties that cast Sl8niflcant doubt on the charity's ability to continue a5 a golnE concern. The financlal statements have therefore been prepared on a going concern basis. el Fund accountlng All donatlons are deemed to be unrestricted, unless specified by the donor. Unrestricted funds comprlse the accumulated surplu5 of the charity, as noted in the Statement of financial Activlties. These funds are available for use at the discretion of the trustees of Eaton Vale Scout & Guide Activity Centre Limited. Restricted funds are speciflcally assigned by the donor to support a particular project, Income from restricted donatlons wlll only be spent on the specifled causes. Incoming resources Income is measured when Eaton Vale Scout & Gulde Activity Centre Limited has entitlement to the income, it can be rellably measured, and it is probable that the income will be received. Eaton Vale Scout & Gulde Activity Centre Limited has varlous Income streams.. Donation5 and legacies.. this relates lo all income from regular donors, Donations from Indlviduals and corporations are recognized on receipt, where there are no performance- related conditions whlch must be met. Other income.. relates to one off Income arising during the year not related to any of the other Income streams.
Eaton Vale Scout & Guide Acl'ivity Centre Limited For the year ended 31st December 2025 gl Expenditure All expendlture is accounted for under the accruals basls and re¢ognlsed when Eaton Vale Scout & Guide Actlvity Centre Limited has a legal or constructive obligation to make a payment, Eaton Vale Scout & Guide Activity Centre Limited has varlous expenditure streams.. Raising Funds: this relates to the costs incurred in running the shop. Charitable activities.. this relates to costs associated with the provision of servlces nd facilities In accordance wlth our charltable aims. other expenditure.. comprises Dther costs including legal expenses. Support cost.. these relate to the cost of providlng support to Eaton Vale Scout & Gulde Activlty Centre Llmited strategy by staff, a5 well as carried costs such as flnance, IT, HR and governance. All expenditure Is inclusive of Irrecoverable VAT. h) Operating Leases All leases are operating leases and charged to expendlture over the lease period. il Tax A5 a reg15tered charlty, the charitable company is exempt from taxation of its Incorne and galns to the extent they fall within the charity exemptions in the Corporation Taxes Act 2010 on its activltles since convertlng to a charity. For the period prior to this conversation dbte the activities remain sublect to corporatlon tax on all proflt5, 11 Cash at band and in hand Cash at bank and in hand includes cash and short term highly liquid irtvestments with a short maturlty of three months or less from the date of acouisltion or openlng of the deposit or simllar account. l() Liabllities and provision5 Liabilitles are recognized when there is an obligation at the balance sheet date a5 a result of a past event, it is probable that a transfer of economic benefi* wlll be required in seltlement, and the amount of the settlement can be estimated rellably.
Eaton Vale Scout 81 Guide Activity Centre Limited st For the year ended 31 December 2025 Income from charitable activities Ur)restrlcted funds 2025 Unrestricted fund5 2024 Use of Facilltle5 612,958 601,389 Other trading activitie5 Unrestr5cted Unrestrlcted funds funds 2025 2024 Shop Income Rental Income Total other trading activities 16,596 5,750 22,346 16,981 5,750 22,731 Investments Unrestricted Unrestricted funds fund5 2025 2024 Interest Receivable 7,910 11,259 Other income Unrestrlcted Unrestrl¢ted funds funds 2025 2024 Other Income- Norwich City Council 2,690 28,865
Eaton Vale Scout & Guide Activity Centre Limited For the year ended 31, DecemE]er 2025 Expenditure on Ralslng Funds Unrestricted Unrestricted fund5 funds 2025 2024 Opening stock Purchases Closing stock Total other trading actlvitles 11.400 8,785 18,0461 12,139 8,318 13,573 111,4001 10,491 Analysis of expenditure on charitable activities 2025 2024 Unrestrlcted Fund Restricted Fund Total Note Staff cosls DeprÈ¢iallon and profi'vloss on dispo981 Telep116 & Sundry Trav$1 Subscriptions A¢livitie5 equipment Accountancy Legal & proles6ional fees Computer expenses M8lnt&nan¢e 280,686 9,233 280,686 28,770 229,281 29,869 19,537 1,089 803 2,031 30,677 10,569 3,547 9,719 119,468 36,370 83,389 10,728 1,089 803 2,031 30,677 10,569 3,547 9,719 119,468 36,370 83,389 10,728 1,068 656 1,573 34,149 9,220 2,057 9,758 116,489 27,930 74,686 9,868 Lyhl. hÈal, rates and water Catering & offsite aclivltlgs staff trainlng MalDr r&pairs Pension5 3,905 1,774 3,430 3,905 1,774 3,430 2,886 1,867 2,447 Bank chai969 Advertislnu, poslau8 and slallonery Insurance Insur8nc8 prior years und8rslalemenl Total Expenditure 42,074 19,475 42,074 19,475 33,594 668,967 19,537 688,504 587,398
Eaton Vale Scout & Guide Activity Centre Limited For the year ended 31st December 2025 Independent examlnation reEMuneration 2025 2024 Non-audlt servlces Independent examinatlon 2.750 3,851 Employees Analysls of Staff Costs 2025 2024 Wages and salarles Social security costs Employer pension costs Total Cost5 No employee earned over £60,000 durlng the year, 280,686 229,281 2,886 232,167 284,591 The average number of people, including directors, employed by the company during the year wa5 as follows.. 2025 Number 2024 Number Number of full-tlme & flxed Staff Number of seasonal staff 22 30 16 22 241 1> a£ v.
Eaton Vale Scout & Guide Activity Centre Limited For the year ended 31" December 2025 io Tangible fixed assets Long Short Leasehold Fixture5 leasehold leasehold improvements and fittlngs Computers Total Cost At l January 2025 Additions 761,576 126,349 227,919 28,344 257,156 8,792 1,381,792 28,344 At 31 December 2025 761,576 126,349 256,263 257,156 8,792 1,410,136 Depreclation and Impalrment At I january 2025 Depreciation charged In the year 336,471 15,232 66,123 2,527 22,473 5,125 236,509 5,162 7,748 724 669,324 28,770 At 31 December 2025 351,703 68,650 27,598 241,671 8,472 698,094 Caryylng amount At 31 December 2025 409,873 57,699 228,665 15,485 320 712,042 At 31 December 2024 425,105 60,226 205,446 20,647 1,044 712,468 li Stoc1( 2025 2024 Goods for resale 8,046 11,400 12 Debtors Amounts falling due within one year.. 2025 2024 Trade deblors Prepayments and accrued Income 5,693 21,174 26,867 1,426 1,426
Eaton Vale Scout & Guide Activity Centre Limited For the year ended 31" December 2025 13 Cash and cash equivalents 2025 2024 Cash at Ban1( and Sn hand 293,073 304,868 14 Credltors 2025 2024 Trade creditors Deferred Income Taxation and NE Accruals 313 22,397 10,773 2,459 35,942 11,084 1,090 5,921 4,124 22,219 15 Related party transactions There are no related party tran53ctloNs in the year except as noted in the trustee's report, 16 Trustee5' remLJneration There were no payments to trustees of remuneratlon, fees or emoluments.
Eaton Vale Scout & Guide Activity Centre Limited For the year ended 31" December 2025 17 Statement of funds Balance a5 I" January 2025 Movement Balance at between 31st funds December 2025 Income Expendlture Unrestrlcted funds General funds Restrlcted Funds Long Leasehold Short leasehold Leasehold improvements New build tower fund Total restrlcted 455,177 645,904 1681,1061 419,975 425,105 60,226 115,2311 12,5271 409,874 57,699 73,595 11,7791 71,816 19,281 578,207 19,281 558,670 119,537) Total funds 1,033,384 645,904 1700,6431 978,645 Balanee as 1st January 2024 Movement Balance at between 31st funds December 2024 Income Expenditure Unre5trlcted funds General funds Restrlcted Funds Long Leasehold Short leasehold Leasehold improvements New bulld tower fund Total re5trlcted 369,285 664,244 1578,3521 455,177 440,337 62,753 115,2321 12,5271 425,105 60,226 75,373 11.7781 73,595 19,281 597,744 19,281 578,207 119,53 11 Total funds 967,029 664,244 1597,8891 1,033,384
Eaton Vale Scout & Guide Activity Centre Limited For the year ended 31, December 2025 General fund5 are unrestricted funds which are available for use at the di5cretlon of the Trustees in furtherance of the general objectives of the Charity and whlch have not been designated for other purposes, Restricted fLJnds are funds whlch are to be used In accordance with speciflc restrlctions mposed by donors. 18 Analysis of net assets between funds RB5trlcted Unre5trlcted funds 2025 funds 2025 Total 2025 Tanglble assets Current Assets stock Debtors Cash at bank and in hand Current Llablllties Accruals Deferred Income Total 539,391 172,651 712,042 8,046 11,0331 273,794 8,046 11,0331 293,073 19,279 133,4831 133,4831 558,670 419,975 978,645 Restrlcted Unrestflcted funds 2024 funds 2024 Total 2024 Tangible assets Current Assets Stock Debtors and prepayment5 Cash at bank and in hand Current Llabllities Creditors and Accruals Deferred Income Total 558,928 153,540 712,468 11,400 26,867 285.589 11,400 26,867 304,868 19,279 122,2191 122,2191 578,207 455,177 1,033,384
Eaton Vale Scout & Guide Activity Centre Limited For the year ended 31, December 2025 19 Cash generated from operations 2025 2024 Net income/ lexpenditurel for the reporting perlod las per the statement of financlal 3Ctivitiesl Adjustments for: Investment income recognlsed In statement of financial activities Depreciation charges (Gainsll Loss on investments Dividend, interest and rent from properties Lossl (Profit) on sale of fixed assets Movements In worl(ing capital {Increasell decrease in stocks Ilncreasel/ decrease in debtors ncrease/ Idecreasel in credltors Increaselldecrease in deferred income 154,7391 66,355 17,9101 111,2591 28,770 29,869 3,354 13,082 25,439 15,7291 13,723 16,0671 1,090 Net cash provided by Ivsed inl operatlng actlvlties 8,637 71,177
Eaton Vale Scout & Guide Activity Centre Limited For the year ended 31, December 2025 EATON VALE SCOUT & GUIDE ACTIVITY CENTRE LIMITED MANAGEMENT INFORMATION FOR THE YEAR ENDED 31 December 2025
Eaton Vale Scout & Guide Activity Centre Limited For the year ended 31, December 2025 2025 Restrlcted Unrestricted 'Total 2024 Re5trlcted Unrestricted 'Total Turnover Charltable Activitles Shop income Rental income Other income Interesl received 612,958 612,958 16,596 16,596 5,750 5,750 2,690 2,690 7,910 7,910 601.389 16,981 5,750 28,865 11,259 601,389 16,981 5,750 28,865 11,259 Total Income 645,904 645,904 664,244 664,244 Expendlture Shop expenditure Staff Cost Pensions Staff training Insurance Insurance prior years understatement Activities Equipment Legal & professlonal Computer expenses Malntenance Light, heat, rates and water Catering & offsite activities Subscriptions Telephone & sundiy Travel 12,139 12,139 280,686 280,686 3,905 3,905 10,728 10,728 42,074 42,074 19,475 19,475 10,491 229,281 2,886 9,868 33,594 10,491 229,281 2,886 9,868 33,594 30,677 30,677 3,547 3,547 9,719 9,719 119,468 119,468 36,370 36,370 83,389 83,389 2,031 2.031 1,089 1,089 803 803 34,149 2,057 9,758 116,489 27,930 74,686 1,573 1,068 656 34,149 2,057 9,758 116,489 27,930 74,686 1,573 1,068 656 Advertising, postage and stationery Accountancy Bank charge Depreclation 3,430 3,430 2,447 2,447 10,569 10,569 9,220 1,867 10,332 9,220 1,774 9.233 1,774 28,770 19,537 1,867 29,869 19,537 19,537 681,106 700,643 19,537 578,352 597,889 Profitlllossl for the year 119,5371 135,2021 154,7391 119,5371 85,892 66,355