City of Portsmouth Scout Council Report and Accounts For the year ended 31[st] March 2025 Trustees: Ex O�icio Appointed District Lead Volunteer Kieron Bland Chair Andy Jacobs Secretary Matt Billett Treasurer Neil Piggot Trustees Gail Adams John Gill Ron Jacobs Robyn Moore David Stemp Oliver Sangster Bankers Lloyds Bank Plc Scout Association Registered Number 12037 Charity Registration Number 1107404 ## **City of Portsmouth District Scout Council** ## **Statement of Financial Activities** ## **For the period from 01 April 2024 to 31 March 2025** ||**Unrestricted**|**Restricted**|**Endowment**|**Total**|**Prior year**| |---|---|---|---|---|---| ||**funds**|**funds**|**funds**|**funds**|**total funds**| |**_Income and endowments from:_**|||||| |Donations and legacies|3,947|—|—|3,947|—| |Income from charitable activities|80,336|—|—|80,336|—| |Investments|—|—|—|—|—| |Other income|542|—|—|542|—| |**Total income**|**84,826**|**—**|**—**|**84,826**|**—**| |**_Expenditure on:_**|||||| |Expenditure on charitable activities|30,110|—|—|30,110|—| |Other expenditure|5,849|—|—|5,849|—| |**Total expenditure**|**35,959**|**—**|**—**|**35,959**|**—**| |**Net income / (expenditure) resources before transfer**|**48,866**|**—**|**—**|**48,866**|**—**| ||||||| |**_Transfers_**|||||| |Gross transfers between funds - in|—|—|—|—|—| |Gross transfers between funds - out|—|—|—|—|—| |**_Other recognised gains / losses_**|||||| |Gains / losses on investment assets|—|—|—|—|—| |Gains on revaluation, fixed assets, charity's own use|—|—|—|—|—| |**Net movement in funds**|**48,866**|**—**|**—**|**48,866**|**—**| |**_Reconciliation of funds_**|||||| |**Total funds brought forward**|**77,375**|**—**|**—**|**77,375**|**77,375**| |**Total funds carried forward**|**126,241**|**—**|**—**|**126,241**|**77,375**| _**There may be minor discrepancies in the totals if the pence are not being shown**_ 02 November 2025 Page 1 **City of Portsmouth District Scout Council** ## **Analysis of income and expenditure Selected period: 01 April 2024 to 31 March 2025** |||||||**Total**|| |---|---|---|---|---|---|---|---| ||**Unrestricted**|**Designated**|**Restricted**|**Endowment**|**This year**||**Last year**| |**Income and endowments**|||||||| |**_Donations and legacies_**|||||||| |1500 - Donations|3,947.00|—|—|—|3,947.00||—| |**_Donations and legacies Totals_**|3,947.00|—|—|—|3,947.00||—| |**_Income from charitable activities_**|||||||| |1000 - Membership Fees|—|56,701.25|—|—|56,701.25||—| |1050 - Activities|130.00|—|—|—|130.00||—| |1100 - Hilsea - Rent|23,125.50|—|—|—|23,125.50||—| |1200 - Gibson Centre - Rent|380.00|—|—|—|380.00||—| |**_Income from charitable activities_**|23,635.50|56,701.25|—|—|80,336.75||—| |**_Totals_**|||||||| |**_Other income_**|||||||| |1300 - Rent/Rates Rebate|354.31|—|—|—|354.31||—| |1400 - Minibus Hire|188.52|—|—|—|188.52||—| |**_Other income Totals_**|542.83|—|—|—|542.83||—| |**Income and endowments**|28,125.33|56,701.25|—|—|84,826.58||—| |**Grand totals**|||||||| ||||||||| |**Expenditure**|||||||| |**_Expenditure on charitable activities_**|||||||| |2100 - District activities - Expenditure|593.41|—|—|—|593.41||—| |2110 - District Activities - Equipment|124.95|—|—|—|124.95||—| |2120 - District Activities - Training Costs|1,240.00|—|—|—|1,240.00||—| |2200 - Equipment - Maintenance|866.84|—|—|—|866.84||—| |2500 - Hilsea - Rent|1,775.00|—|—|—|1,775.00||—| |2501 - Hilsea - Business Rates|54.17|—|—|—|54.17||—| |2502 - Hilsea - Heat & Light|5,849.25|—|—|—|5,849.25||—| |2503 - Hilsea - Water|3,710.64|—|—|—|3,710.64||—| |2510 - Hilsea - Maintenance|6,614.73|—|—|—|6,614.73||—| |2511 - Hilsea - Consumables|20.59|—|—|—|20.59||—| |2600 - Gibson Centre - Rent|3,138.00|—|—|—|3,138.00||—| |2601 - Gibson Centre - Business Rates|51.29|—|—|—|51.29||—| |2611 - Gibson Centre - Consumables|10.08|—|—|—|10.08||—| |2700 - Other - Rent|4,037.73|—|—|—|4,037.73||—| |2701 - Other - Business Rates|283.90|—|—|—|283.90||—| |2702 - Other - Utilities|1,404.63|—|—|—|1,404.63||—| |2703 - Other - Water|214.42|—|—|—|214.42||—| |2710 - Other - Maintenance|121.22|—|—|—|121.22||—| |**_Expenditure on charitable_**|30,110.85|—|—|—|30,110.85||—| |**_activities Totals_**|||||||| 30 October 2025 Page 1 |**_Other expenditure_**
2900 - Administration
2901 - Insurance
2902 - Road Tax
2905 - T-Shirts/Marketing
2906 - Badges
**_Other expenditure Totals_**
**Expenditure Grand totals**|**Unrestricted**
**Designated**
**Restricted**
**Endowment**
**Total**
**This year**
**Last year**| |---|---| ||2,450.37
—
—
—
2,450.37
—
2,236.73
—
—
—
2,236.73
—
257.50
—
—
—
257.50
—
874.70
—
—
—
874.70
—
29.70
—
—
—
29.70
—| ||5,849.00
5,849.00
—
—
—
—| ||35,959.85
—
—
—
—
35,959.85| 30 October 2025 Page 2 ## **City of Portsmouth District Scout Council** ## **Balance Sheet detailed** |||**31/03/2025**
**31/03/2024**
**As at**
**As at**| |---|---|---| |**Current assets**
17,304.66
9001: Lloyds Current Account
23,014.18
54,577.00
9002: Lloyds Membership Account
0.75
12,973.21
9003: Natwest Current Account
12,973.21
20,684.96
9010: Redwood 90-day Account
20,684.96
20,701.92
9011: Redwood 2-year Account
20,701.92
—
9021: Cash awaiting Banking
—
**126,241.75**
**Total Current assets**
**77,375.02**
**126,241.75**
**Net Asset surplus (deficit)**
**77,375.02**
**Reserves**
48,866.73
Excess / (deficit) to date
—
77,375.02
Z01: Starting balances
77,375.02
**126,241.75**
**Total Reserves**
**77,375.02**
69,540.50
Unrestricted
77,375.02
56,701.25
Designated
—
—
Restricted
—
—
Endowment
—
**Represented by Funds**
**126,241.75**
**77,375.02**
**Total**||| |||| |||| 01 November 2025 Page 1 **City of Portsmouth District Scout Council** ## **Statement of Assets and Liabilities (by fund) As at: 31 March 2025** ||**Balance**|**Previous**
**balance**| |---|---|---| |**Cash at bank and in hand**
**9001: Lloyds Current Account - Asset**
Membership Fund
Designated
General fund
Unrestricted
**9002: Lloyds Membership Account - Asset**
Membership Fund
Designated
General fund
Unrestricted
**9003: Natwest Current Account - Asset**
General fund
Unrestricted
**9010: Redwood 90-day Account - Asset**
General fund
Unrestricted
**9011: Redwood 2-year Account - Asset**
General fund
Unrestricted
**Cash at bank and in hand**
**Grand Total**|2,125.00
15,179.66
**17,304.66**
54,576.25
0.75
**54,577.00**
12,973.21
**12,973.21**
20,684.96
**20,684.96**
20,701.92
**20,701.92**
**126,241.75**
**126,241.75**|—
23,014.18
**23,014.18**
—
0.75
**0.75**
12,973.21
**12,973.21**
20,684.96
**20,684.96**
20,701.92
**20,701.92**
**77,375.02**
**77,375.02**| 06 November 2025 Page 1 Summary of District Accounts |City of Portsmouth Scout Council
City Activity Account
Portsmouth Scout Archery Club
Scout Active Support
Hilsea Scout Shop
Hilsea Badge Account
**Explorers**
Endeavour
Daring
Ocean
Pegasus
Nautilus
Dreadnought
Warrior|Opening
Income
Expenditure
Closing
01/04/2024
01/03/2025
77,375.02
£
84,826.58
£
35,959.85
£
126,241.75
£
5,242.54
£
2,659.86
£
1,061.00
£
6,841.40
£
402.71
£
677.20
£
830.03
£
249.88
£
667.69
£
1,288.78
£
1,220.41
£
736.06
£
2,637.10
£
5,647.97
£
5,317.23
£
2,967.84
£
452.34
£
6,829.51
£
7,168.69
£
113.16
£
-
£
616.50
£
800.00
£
1,329.00
£
87.50
£
closed
3,792.72
£
3,697.50
£
3,947.86
£
3,542.36
£
1,159.16
£
3,463.20
£
3,389.78
£
1,232.58
£
3,101.87
£
3,277.24
£
5,084.30
£
1,294.81
£
1,682.42
£
1,118.84
£
1,602.36
£
1,198.90
£
1,559.58
£
4,992.12
£
4,485.66
£
2,066.04
£
98,689.65
£
119,278.80
£
71,396.17
£
146,572.28
£| |---|---| Notes to the Accounts - 1 The main District Accounts are prepared on a Receipts and Payments basis. - 2 The Summary Sheet only shows opening and closing balances and income and expenditure figures for associated accounts. A breakdown can be supplied on request. - 3 Some membership fees were received during the year for 2024 census data; along with most of the fees for 2025. The main payment for 2025 did not occur until mid-April and will be accounted for in 2025-6 figures. Independent examiners report to the City of Portsmouth Scout Council on the Accounts for year ended 31st March 2025 The independent report on the financial statements of the City of Portsmouth st Scout Group for the year ended 31 March 2025, which is set out in the Annual Report, has been carried out in accordance with s.43 of the Charities Act 1993. Respective responsibilities of the Trustees and Examiner As Trustees of the City of Portsmouth Scout Council you are responsible for the preparation of financial statements and you consider that the audit requirement of the Regulations and s43(2) does not apply. It is my responsibility to issue this report on those financial statements in accordance with the terms of the Regulations. Basis of this report My examination has been carried out in accordance with the General Directions given by the Charity Commission under s.43(7)(b) of the Act, That examination includes a review of the accounting records kept by the City of Portsmouth Scout Council and a comparison of the accounts with the records. It also includes considering any unusual Items or disclosures in the financial statements and seeking explanations from you as Trustees concerning any such matters. The procedures undertaken do not provide all the evidence in an audit, and consequently do not express and audit oplnlon on the view given by the accounts. Independent examlners statement In connection with my examination, no matter has come to my attention: Which gives me reasonable cause to believe that, in any material respect, the requirements. To keep accounting records in accordance with section 41 of the Act; to prepare statements which accord with the accounting records and comply with the requirements of the Art and the Regulations. have not been met. Or to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Alan Phillips 32 Spinnaker Drive, Hilsea. Portsmouth P02 9NS 31st March 2026