Charity registration number: 1083971
Poole Scouts Districts Finance
Committee
Annual Rcport and Financial Stalemonts
for the Year Ended 31 March 2025
Tudor Payne & Co
Chartcrcd Accountants
54 Parkslone Road
Poole
Dorsel
BH15 2PG

Poole Scouts Districts Finance Committee
Contents
Reference and Administrative Details
Trustees, Report _
Independenl examinevs report
Ststement of financtal aclivities
Balance Sheet
Notes to Ihe financial Sta￿Ments
6t0 13
The following page does not forn] part of the statutory financial ststemenls..
Ststement of financial aciivilies per fund
14

Poole Scouts Districts Finance Committee
Reference and Administrative Details
Chvdrity
Poole Scouts Districtb. Finance Commiltee
Charity re¥i5tratlon number
1083971
Prlnclpal offlce
Denis Gooding Centre
53 Layton Road, P8rkstone, Poole, Dorset
Re%lstered offlce
Denis Gooding Centrc
53 Layton Road. ParLsione. Poole. Dur8¢t
Tru$tee8
Andrew Williams. Chainnan
(Resigned 22 July 2024)
Peter Trayler. Trcasurer
Marsha Magnin. Group Repre￿ntAtIVe
Anthony Dakin, (imup Rcpresenialivc
r)avid Trenl, Group Rcpresenlalive
Dave l.larrison, Secretary
Salley Trayl¢r, Appointmcnls secret￿ (Rcsignrd 22 July 2024)
Ro8cr Thrcsh. Group Rcprescniative
Adam Hyland, Group Rcpresentutive
lan Gray, Group Reprc8cntstive
David (iherardi. Ch&innan
(Resigned 22 July 2024)
(Resigned I September 2024)
(Appointed 22 July 2024)
Paul Roberlson. Lead Volunteer
(AppOin￿d 22 July 2024)
(Appointed l February 20251
Lily Alner, Youth Lead
Bankers
Lloyd% Banking (iroup
45 Old ChrislchurLh Road
Boum¢mouih
Dorset
Accountant
Tudor Paync & Co
54 Parkstone Road
Poole
BH15 2PG
Investment Advisor
Charles Stanley & Co Ltd
Vadatech Ilouse
Hounsdown Business Park
Bulls Copsc Road
Southampton Pdge I
S040 9LR

Poole Scouts Districts Finance Committee
Trustees, Report
The Truslees of Poole District Scouts present the annual report together with the financial sLqtements of the
charity for the year ended .Ilsi March 2025. The Trustees confirni that they have complied with the
reqL5irements of section 17 of the Charitlcs Act 2011 to hav¢ due reg<wd to the public benefit guidance publisbed
by thc Charily Commission for England and Wales. The Trusieets also confiThn that they have rontinued to
operaie within the guidelines laid down within the Policy, Organisation and Rules published by Scoui
Association Headquarters. It ensures that the progrdmme offerd by kout (Nroups within Poole meet Ihe
District's aims to benefit the youth of Poole by providing training in Scouting.
The Commiitee's financial position is &8 set out in the Balance Sheet and coniinues lo remain healthy. Its
reserves are sel aside lo fiind its objective.s of training young people, which is achieved by following Scouting
programmes s¢1 out in the Rules. Thc reservcs are also used to maintain Scout properties an(1 fund the
athninistrnlion of Scouiin¥ in PLwle. A subst&￿tIal part of the reserve8 18 made up of invistments. which are
inv¢8led in tUDds with 8 prolessional adviser whose remit is to maintain income as high as wiysible, without
reducing the value of the investments. Income from inveslmeni¥ has risen somewhat over the past year. bul
remains b¢low hisloriLal levels. However we hav¢ conlinu¢d to me¢1 all of our objeL'tiv¢s. The Ex¢(ulive
continues lo look ai how to inLr¢a5¥ income in othL'r ways and will Lontinu¢ to look sen&ilivL.ly al fulurL' requ¢'sl8
that we may ￿ceIVe for the use ()f Districi Halls. The cash reserves held mean that the current level of income is
not a major issue for the immediately foresttuble fvture.
The Lommitlee LoiilinuLs to providc support to the Groups in Poule. Thi5 is achieved ihrough ￿'SpOnding lo
requests for capital funding that improves thc way in which Cjroups 8UPPQrt their activities. Our policy for
approving grants h&$ not chan¥ed in the past year. all requiring presentation lo the Executive Lommittee for
rdtifilation before sceking the advi¥e #nd approval of the FinanLe Comrnittee. No requests for funding have
bcon rcccivcd in Ihe past year. Huwever. the ExeLutiv¢ Commitiee remains open lo new proposals.
There were no major financial issues dealt with by the Tru&tee5 in the past year. However the refurbishment of
the Denni5 Gooding Centr¢ was Lompl¢lcd and is now the new "home" for the Si Pcter's Slout Group. This
work Liime lJr8¢ly within budgcl. A new prL 5LhoL)I IL￿&￿1 Wa24 found for Burd¢n H(Ill and this hds ¥ivcn us
r¢¥ular additional income in the la8t year. Somc plcasing news 18 Ihe numb¢r of new Squirrcl Dreys crealcd.
Distrtcl have been h&ppy to yupport set up when requestcd.
The r)islriLI TL'drn continuL. lo pul in o greal d¢al of etyori to SUPPOrt ihe objective of SLoulin¥ in Poole. A5 a
rcsult, il is hopcd that all Dbjcclivcs cark be met in the coming year. Thanks as always are due to all adult
members for the suppor( provided to Scouting .
The pL)licy adopt￿ for appointing TTuslees is 5cI out in the Policy. Organisation and Rules. A full list of
Trustees is reproduced on pagc l - Charity Information.
Approved by the Trustees and signed on their behalf by..
David Gherardi
Trustee
Date..
Page 2

Independent Examiner's Report to the Trustees of
Poole Seouts Districts Finance Committee
I report on the accounts of the TNst for the year ended 31 March 2025. which are s¢1 out on pages 4 to 13.
Respeetlve responslbilitles of trustees And examlner
The tntstees are responsible for the preparation of the accounts. The trustees consider that an audit is not
rcquircd for this year under section 144(2) of the Charities Aci 2011(the 2011 Act) and that an independent
examination is nLeded.
It is my re5pon5ibilily to:
examine the accounls under seclion 145 of Ihe 201 l Act:
folli)w the procedures laid do￿ in ihc Gcncral Dircclions given by ihe Chariiy Commission under
section 145 {5) (b) of the 201 l Act; and
slate whether particular matters have come lo my allcnlion.
B4515 of Indep¢ndvnt exall￿ner'S report
My examination wa4 Carried out in accordance with the Ciencral Dircctions given by the Charity Commission.
An examination includes a review, of the accountin&T records kept by th¢ charity #nd a comparison of the
aLLounts prcsLnt¢d with thos¢ rLLurds. It also inLludLS Lun5idL'raliun of any unusual ilLms or disLlosurcs in the
ccounl8, and secking cxplanati(Jns from y(Ju as tru.stces Lonceming any quch matter8. The proccdures
undcrtaken do not provide all Ihc cvidcncc ihat would be required in an audit and conscqucntly no opinion is
iiven as to whether the &iccounts prcscnt u 'tnie ynd fair view, unil the report is limited to those maltepi sel out in
Ihc slalcmenl beluw.
Independent examlner'5 Statetnent
In conncclion with my ex4minalion. no matter hL$ come to my artcniion:
( l) whi¢h gives mc rcasonablc LausL lo belicvc thal in any malcrial T¢￿p¢￿t the requiremcnt5.'
io kccp accounling rccords in accordance with section 130 of ihc Acl: and
to prepare accounts which accord with the accounting records and comply wilh the u¢¢ountin8
requirements of ihe 201 l Act
have not been mei.. or
{2) tv whi¢h. in my upinion. attcnlion should be drawn in order to enable a proper undcrstanding of the
ar¢ounls lo bL' rcaLhcd.
54 Parkstone Road
Po()Ic
Dursel
AT Pdync F
Tudor Payne & Co
Chartered Accountants
BH15 2PG
Dale:..
Page 3

Poole Scouts Districts Finance Committee
Statement of Financial Activities for the Year Ended 31 March 2025
Unrestrlcted Total Funds
Funds
2025
Total Funds
2024
Note
Incoming resource5
Incoiiiin&J rcsources from 8encrdtcd funds
Acttvities for generating funds
Invcslmcnt income
Othcr incominb? resources
Total incoming resources
21.644
48,287
11,765
81,696
21,644
48.287
11.765
81,696
21.914
46.227
11.-302
76,443
Resources expended
C'ost.5 nl. Lycneraiing tunds
Fundraising trading- cost of gioods sold and other
63.662
16.763
3.650
144.075
60.479
13.369
4.0110
77,928
Charitable a¢iivities
GovLrnance costs
Tolal resources expended
16.763
3.&50
84,075
10
Nct outgoin¥ resources beforc othLr reLu￿lScd ¥(iins
and losscs
(2.379)
(2.379)
(1.485)
Other rccoRnlsed galns/l(Jsses
(idllis un di%piTrsdl ur rixLd (154LI inv¢stmL'nls
Lusses on rcvuluation of invL%lmLnl #Sbcls
-$7,058
(176,921)
57,058
1176.921)
7.893
{123.178)
Net movements in funds
(122.242)
1122.242)
1116.770)
Re¢onclllallon of funds
Total funds brought forward
To&1 tunds carried lonvard
2,211,072
2.088,830
2,211,072
2.088.830
2,204.664
2,087,894
The notes on pages 6 10 13 forni an integral part of these financial Statements.
Page 4

Poole Seouts Districts Finance Committee
Balance Sheet as at 31 March 2025
2025
2024
Note
Fixed 285et5
Tangible assets
Investments
13
14
684,163
1.337,651
2,021.814
682.969
1.336.479
2,019.448
Current assets
Sio¢k% and work in prowcss
Dcbiors
Cash at bank and in hand
14,129
4.466
95.904
114,499
13,400
5,563
119,151
138.114
15
Credltory: Amountg f*llln%
due withln one ye*r
16
(47,483)
(69,668
Net current a$$et5
67.016
68,446
Net assets
2,0118,830
2.087.y¢44
The funds of th¢ eharlty:
Unrestrlcted funds
Unreytricted incom¢ funds
2,088,830
2.087,894
Total ch3rlty funds
The financial ststements have been prepared in accordan¢e with thc Ftnancial Reporting Standard for Smaller
Enlities (effective January 2015).
2.088.830
2.087.894
Approved by the Board on K.3[ErZ￿r and si8ned on its bchaif by:
David Gherdrdi
Trustee
Thc notes on pages 6 to 13 fonn an inlegrdl part of these financial stalemcnts.
Page 5

Poole Scouts Districts Finance Committee
Notes to the Financial Statements for the Year Ended 31 March 2025
Accountlng policieg
B*$15 of preparadon
Th¢ financial statemenis have been prepared under the historical cost convention and in accordance with
thc Stalemeni of Recommended Practi¢c 'Accounling and Rcporting by Charities {SORP 2005}', issued in
March 2005, the Financial Reporting Standard for Smaller Entities (effective January 2015) and the
Ch&rities Act 2011.
Fund aecountlng policy
Unrestricted incom¢ tiinds are gen¢rJl funds that are available for us¢ at the In￿tte8, discretion in
furtherance of the objectives of the charity.
Further dclails of each fund ar¢ disclosed in note 18.
Incomln% resources
Shop incom¢ is re¢ogni8ed as earned Ithal 15, as the related goods or services arc provided).
Investment income is rccognised on a r¢¢civable basis.
Resources expended
LiabilitlC5 are recogniscd as soon as ther¢ is a legal or con8iruclive obligation committing the charity lo ihe
expendilure. All expenditure is accounted for on an ac¢rual% ba8i.s and ha8 been cla%sified under heading
that aggrcgate all Losls rLlatLd io thc category.
Costs ofgencraling funds are the cosL8 of trading for fundrdising purpD8CS.
Charitable expenditure comprise$ those c05t.s incurred by the charity in the delivery of ils activities and
s¢rviccs for its bcn¢fiLiaries. It inLlud¥s both cosls that can be allocated directly 10 such activities and those
¢vsls oran indireLI naiurc neLessary 10 5upporl thcm.
Grant% payable are paymenL% made to Ihird Pdrties in the furtherance of the churiioble objectives. Where
Ihc charity gives a grant with condition4 for its paymcnl bcing a specifiL level of service or output to be
providLd. such ¥rants arL' only r¢¥(IgrnibLd in Ihc S()FA onLL the ri'iipiLnl uf the ¥rani has providLd the
specific service OT Output.
Grants payable without perfomi&ttce condilions are only recognised in the accounts whcn a commitment
has been madc and there are no Londilions lo be mel relating lo Ihe ¥rant which remain in the conirol of the
harily.
Provisions for grant% are madc when the intention to make a grant has bc¢n communicatcd to the recipient
bul there i2* ullLLrtainty aboul LiihLr thL timing of the granl or thc iunounl of grani payable.
Governance r0515
Governance costs include costs of the preparalion and examination of the ststytory accounls, the costs of
trustee meetings and the cost of any legal advice lo trusiees on governance or constitutional matters.
Support costs
Support costs include c¢nlrdl function5 dnd have been allocated to activily cosl categories on a basis
onsistent with the use of resources, for example, allocating property costs by floor arcas, or per capita,
staff c051s by the lime spent and other costs by their usage.
Page 6

Poole Scouts Districts Finance Committee
Notes to the Financial Statements for the Year Ended 31 March 2025
conlinued
Fixed Assets
Individual fixed assets costing £0 or more are initially recorded at cosl.
Deprec14tlon
Dcprcciation is providcd on lan¥iblc fixed assets SO OS to wrile off the cosl or valuation. less any eslimui¢d
residual value, over their expecied useful economic life as follows.,
Plant and machinery
250/0 reducing balance basis
Investments
Fixed asset inve¥tments are included al mark¢t value al the balance sheel date.
Realised gains and losses on inve8lmenls are calculated as the difference between sales proceeds and Iheir
markel valuc al the %lart of thc year. or ihcir subsequent cost. and are charged or credited to thc statement
ol. IhL fin¢illLial activili¢s in thL period of dispoSill.
Unrealised gains and los.se.s represent the movement in mdirkel values during the year and are credited or
Charged to th¢ slatcmcnt of financial aLlivitics based on the market value at the year end.
Stock
Stock is valued ai thc lower of cost and nei realisable value, after due regard for obsolete and slow movin8
stocks. Nel realisable value is based on selling, price less anticipated cosls to completion and selling cost5.
Item5 donalLd for resale OT di¥Trtribulion not included in thc financial stal¢ments until they are sold or
distribulL.d.
A¢tlvltles for ReneratlnR funds
Unrestrlcted Tot*1 Fund5
unds
202S
Total Funds
2024
Oper4tlng a¢tlvltle5
Shop inLum¢
OthLr income
21,435
209
21.()44
21,435
209
21.644
21.914
21.914
Page 7

Poole Scouts Districts Finance Committee
Notes to the Finantial Statements for the Year Ended 31 March 2025
conlinued
Inv¢$tment Income
Unrestricted Tot41 Funds
Funds
2025
Total Funds
2024
Income from listed investments
Inlerest on cash deposits
47,915
372
47,915
372
43.892
2.335
48,287
48.287
46,227
Other Incomlng regouree$
Unrestrleled Total Fundj Totjl Funds
Funds
2025
2024
Other Inctsme
Rcnl8 rcccivable
OihLr incomc
11.765
11,765
8.093
209
8.302
11,765
11,765
undra181ng tradlng: cost of goods sold and other ¢ost$
Unrestrlcled Total Funds
Funds
2025
Total Funds
2U24
Operatln2 aetlvltles
Fundraising costs
Cost of g(M)ds sold
Establishment costs
Repairs and maintenance
O￿lLe expenses
Printing* Posting and stationcry
Sundry and uthL'r cos15
Legal and professional costs
Bank ¢h8rges
Support costs alloLaled
4.OY6
18,826
8.298
12,892
655
1.443
1.358
15,112
(31)
1.023
63.662
4.OR6
18,826
8,298
12.892
655
1.443
1.3514
15.112
(31)
1.023
63,662
94
19,753
1,593
12.344
758
1.577
1,834
11.458
1.068
60,479
Page 8

Poole Scouts Districts Finance Committee
Notes to the Financial Statements for the Year Ended 31 March 2025
. conlinued
Detall$ of ¢harlt4ble actlvltles
Activities
undertllken
dlrectlv
Grant
fundlng of
gctivities
Suppurt
costs
Allocated
2025
2024
Charitsble activities
16,763
16.763
13,369
Support coats
Oper*¢lng
¢tlvltles
Total
Deprecialion of tangible fixed assets
1.023
1.023
GrantmAkin%
Grants
payable In
furtherance
of the
Charlty,
objvctlves
Charitable activities
16,763
The support costs associated with grant making are £0.
GrAnl8 to In$tltutlons
N*me of In5tltutlon
Actlvlty
Explorer funding
Charitable activities
16.763
10 Governance costs
Unre5trl¢ted Tolal Funds Total Funds
Funds
2025
2024
Accountancy & independent examination fees
3,650
3,650
4,080
Page 9

Poole Scouts Distriets Finance Committee
Notes to the Financial Statements for the Year Ended 31 March 2025
. conftnued
I l Trustees. remuneratlon and expenses
No tn￿tee8 received any remunernlion or oth¢r benefits during the year ended 3151 March 2025 nor during
the year ended 3 1st March 2024.
There were no trUs￿es, expenses paid for the year ended 3 Isi March 2025 nor for the year ended 3 1st
March 2024.
12 Net outgolng resources
Ncl oulgoing resourccs is staled after ¢hargin8:
2025
2024
Ikprccialion of tangible fixed asscls
1,023
,068
Page 10

Poole Scouts Districts Finance Committee
Notes to the Financial Statements for the Year Ended 31 March 2025
cortlinued
13 Tanglble flxed *ssets
Freehuld
property
SLOUt
memorAbllla
Equlpment
Total
Cost
As ¢11 l April 2024
Addiiions
As al 31 March 2025
6J6,112
1.331
637,443
15.R36
43.652
146
44,538
695,600
2.217
697.817
15,836
Depreciatlon
As at l April 2024
Char¥L for the yL'ar
As al 31 March 2025
1?,631
01
13,432
12.631
l.Q23
13,654
222
222
Net book value
As al 31 March 2025
As al 31 March 2024
637,44.1
6.16,112
2.404
-3,205
44.316
4.3.652
6x4,163
6%? y69
14 Investments held as flxed I55et8
L15ted
Ini'eslments
Market value
As 111 l April 2024
Revaluation
Addilionb
Di%p05als
As al 31 March 2025
.336.479
(53,743)
129.652
(74.737)
1,337,651
et book value
As #131 March 2025
1.337.651
1.336.479
As al 31 March 2024
All investment assets were held in ihe UK.
Pagcll

Poole Scouts Districts Finance Committee
Notes to the Financial Statements for the Year Ended 31 March 2025
continued
IS Debton
2025
2024
Trad¢ debtors
Prepayments and accrued income
4.466
4.671
892
5,503
4.466
16 Credltors: Amounts f4lllng due wlthln one year
2025
2024
Other creditors
Accruals and dcferred income
42.942
4.541
47,4¥3
36,524
33.144
69,668
Page 12

Poole Scouts Districts Finance Committee
Notes to the Financial Statements for the Year Ended 31 March 2025
. conlinued
17 Related pArtles
Controlling entity
The charity is controlled by the t￿Stees.
18 Analysls of funds
Other
At l Aprll
2024
Incoming
resuurLes
Resources
expended
At31
MArLh 202$
gainsllosses
General Funds
Unrestricted income fund
2.211.072
81.696
(114,1175)
(119,X63)
2,n¥X,X30
19 Nel 4y$ets by lund
Unrey¢rlcted
Fund5
Tot#1 bunds
2025
Tot41 Trunds
2024
Tangible assets
Inveslmenls
Current as%cts
Croditors.. Amounts falling du¢ within one year
NLt assets
0114,161
1.-337.651
114,499
147.4113)
2,OX8.830
6x4.163
1.337.651
114.499
147,4831
?.088.810
6112.969
1.3.36.479
13R,114
169.6611)
2.087,R94
Page 13

Poole Scouts Districts Finance Committee
Statement of financial activities by fund Year Ended 31 March 2025
Unreslricted Unrestricted
income fund
income fund
2025
2024
Incoming resources
Incoming resour¢es from generdled funds
Activilics for gencrniing funds
Inveslmenl income
Other incoming resources
Total incoming r¢sourLes
?1.644
48,287
11.765
81,696
21.914
46.227
8.302
76,443
Resources exp¢nded
Costs of bvcner￿t%ng funds
Fundrffjiising Irdding: ¢Ds1 of goods sold and L)Iher Lusts
LharilablL l)Llivitic
CyOVL'mancc costs
Tolal resourL¢s expended
63,662
16,7fi3
.3,650
84.075
60.479
4,080
77,9211
Nel outgoing resources bcfore othcr recognised gains and losses
Other recognly¢d %4lnsllnsses
Gains on di%posal of fixoil 84¥LI invcstmLnls
Losses on revaluaiion of investmenl assets
(2,379)
(1,485)
57.058
{176.921)
7.X93
(123.178)
Net movemen18 in funds
(122.242)
(116.770)
ReconclllAtlon of fund%
Tolc11 flind% hmubhi forward
Total funds carried forward
2,211,072
2,OXII,1130
2,204.664
2,OX7.1494
This page does not forni part of the statutory financial stalemcnts.
Page 14