## **Shropshire Severn & Teme District Scout Council** 

**Registered Charity Number 1124969** 

## **Financial Statements** 

**For the year ending 31[st] March 2025** 

## **Index to the Financial Statements for the year ended 31[st] March 2025** 

||Page|
|---|---|
|Trustees Annual Report|2|
|Independent Examiners Report|3|
|Statement of Financial Activities|4|
|Balance Sheet|5|
|Notes to the Accounts|6 - 7|



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## **Trustees Annual Report** 

## Prepared by Stephen Humphrey, Trustee and District Treasurer 

## Trustees who have served at any point in this year. 

- Anne Woolridge District Chair 

- Margaret Mcgeachy 

- Chloe Wale 

- Ralph Mills (Resigned 16[th] March 2025) 

- Ed Pritchard 

- Jeff Williams 

- Darren Owen 

- Gill Callaghan 

- James Brophy 

- Sandra Henson 

- Stephen Humphrey 

- Phil Owens 

These Financial Statements show a Statement of Financial Activities - Income and Expenditure Account. The statements also include a Balance Sheet with supporting notes. 

As a District we continue to provide Online Scout Manager (OSM) for all our Groups. This is a large commitment for the District, but we feel it is money well spent, as it undoubtedly makes the lives of our volunteers much easier. This is something we would like to continue providing looking to the future. 

Over the course of this year the District started to use SAGE, an online accountancy package to assist with the recording and monitoring of District accounts. This enables the Trustee Board to receive better and more timely information on the activity of the bank accounts. 

All membership fees were received from District Groups within this financial year. The Trustee Board would like to extend its thanks to groups for doing so and ask that this continues in future years. 

2 



## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES** 

I report on the accounts of the Shropshire Severn and Teme District Scout Council for the year ended 31 March 2025 which are set out on the following pages. 

## **Respective responsibilities of trustees and examiner** 

The charities trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for the year under section 114 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed. 

It is my responsibility to: 

- Examine the financial statements under section 145 of the Charities Act 

- 

To follow the procedures laid down in the general directions given by the Charity Commissioners (under section 145(5)(b) of the Charities Act); and 

- To state whether particular matters have come to my attention. 

## **Basis of independent examiner's report** 

My examination was carried out in accordance with the general directions given by the Charity Commissioners.  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 for you as trustees concerning such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and the report is limited to such matters set out in the statement below. 

## **Independent Examiner's statement** 

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

Which gives reasonable cause to believe that in any material respect the requirements 

- To keep accounting records in accordance with Section 130 of the Charities Act and 

- To prepare accounts which accord with the accounting records and 

- To comply with the accounting requirements of the Charities Act 

have been met, or 

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

Michael Phillips MBA 

15 Aqueduct Lane, Stirchley, Telford Shropshire TF3 1BW 

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## **Shropshire Severn and Teme District Scout Council** 

Statement of Financial Activities - Income and Expenditure Account 

For the year ended 31 March 2025 

||Note|||
|---|---|---|---|
||s|2024-25|2023-24|
|**Income**||£|£|
|Membership Fee Income||58,752|51,270|
|Grants Received||3,500|0|
|Other income||0|-7|
|Scout Shop Surplus||502|2,069|
|Donations Received||0|0|
|SST Network Income|2|0|827|
|Total Income|1|62,754|54,159|
|**Expenditure**||||
|Membership Fee Expenditure||45,429|39,920|
|Membership Fee Refund||758|-|
|Donations Made||3,500|250|
|Insurance||52|52|
|Legal and Professional Fees||480|0|
|Licences and Permits||403|3,292|
|Online Scout Manager||2,322|-|
|Property Rental, Repairs and Maintenance||1,012|728|
|Sundry Expenditure||76|228|
|Training Expenditure||130|178|
|Internet Charges||720|1,478|
|Travelling||69|143|
|Hotel and Accommodation||67|-|
|Ofce Stationery and Equipment||87|204|
|Advertising and Promotion||0|0|
|Funds Stolen from the District||0|26,900|
|SST DoE Transfer||1,000|0|
|Total Expenditure||56,105|73,373|
|**Net Income/Expenditure**||**6,649**|**-19,214**|



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## **Shropshire Severn and Teme District Scout Council** 

Balance Sheet As at 31 March 2025 

|Notes<br>2025<br>2024<br>**Current Assets**<br>£<br>£<br>Debtors<br>4<br>238<br>13,056<br>Cash at Bank (District Account)<br>2<br>23,290<br>5,087<br>Cash at Bank (Scout Shop Account)<br>1,551<br>1,415<br>Cash at Bank (Network Account)<br>1,000<br>0<br>Cash in Hand (Scout Shop)<br>128<br>-<br>Total Current Assets<br>26,207<br>19,558<br>**Current Liabilities**<br>No current liabilities<br>0.00<br>0.00<br>**Long Term Liabilities**<br>Loan from Shropshire County<br>3<br>8,000.00<br>8,000.00<br>**Net Assets**<br>18,207<br>11,558<br>**Represented By**<br>General Funds<br>At 1stApril<br>11,558<br>30,772<br>Surplus/Defcit for the year<br>6,649<br>-19,214<br>As At 31stMarch  - Closing Funds<br>18,207<br>11,558|Notes<br>2025<br>2024<br>**Current Assets**<br>£<br>£<br>Debtors<br>4<br>238<br>13,056<br>Cash at Bank (District Account)<br>2<br>23,290<br>5,087<br>Cash at Bank (Scout Shop Account)<br>1,551<br>1,415<br>Cash at Bank (Network Account)<br>1,000<br>0<br>Cash in Hand (Scout Shop)<br>128<br>-<br>Total Current Assets<br>26,207<br>19,558<br>**Current Liabilities**<br>No current liabilities<br>0.00<br>0.00<br>**Long Term Liabilities**<br>Loan from Shropshire County<br>3<br>8,000.00<br>8,000.00<br>**Net Assets**<br>18,207<br>11,558<br>**Represented By**<br>General Funds<br>At 1stApril<br>11,558<br>30,772<br>Surplus/Defcit for the year<br>6,649<br>-19,214<br>As At 31stMarch  - Closing Funds<br>18,207<br>11,558|Notes<br>2025<br>2024<br>**Current Assets**<br>£<br>£<br>Debtors<br>4<br>238<br>13,056<br>Cash at Bank (District Account)<br>2<br>23,290<br>5,087<br>Cash at Bank (Scout Shop Account)<br>1,551<br>1,415<br>Cash at Bank (Network Account)<br>1,000<br>0<br>Cash in Hand (Scout Shop)<br>128<br>-<br>Total Current Assets<br>26,207<br>19,558<br>**Current Liabilities**<br>No current liabilities<br>0.00<br>0.00<br>**Long Term Liabilities**<br>Loan from Shropshire County<br>3<br>8,000.00<br>8,000.00<br>**Net Assets**<br>18,207<br>11,558<br>**Represented By**<br>General Funds<br>At 1stApril<br>11,558<br>30,772<br>Surplus/Defcit for the year<br>6,649<br>-19,214<br>As At 31stMarch  - Closing Funds<br>18,207<br>11,558|
|---|---|---|
|||11,558|



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## **Shropshire Severn and Teme District Scout Council** 

Notes to the Accounts 

For the year ended 31 March 2025 

- 1) Accounting Policies 

   - a) Basics of accounting – These accounts are prepared under the income and expenditure method of accounting 

   - b) The District does not hold any land and buildings or any other fixed assets. 

   - c) In this financial year the district started to use the accounting package SAGE to assist with the recording and monitoring of the district accounts. This has lead to some changes in how payments are recorded compared to previous years. A breakdown of the changes is included at the end of this report to aid comparison to last years Trustee Report. 

- 2) As agreed in the previous year, £2000 of the funds held in the District Account are ring-fenced for the Scout Shop and may be transferred back to the Scout Shop account as needed. 

- 3) Long term loan from Shropshire County Scouting per Memorandum of Understanding. 

- 4) There was one outstanding invoice for the Scout Shop which was paid after the end of the FY. 

6 



## **Shropshire Severn and Teme District Scout Council** 

Comparison between new categories and those from previous accounts 

|**2024-25 Record**|**Previous Year Record**|**Notes**|
|---|---|---|
|MembershipFeeIncome|Youth MembershipFees||
|GrantsReceived||No previous category|
|Other income|SundryIncome||
|ScoutShop Surplus|Surplus on the ShopAccount||
|DonationsReceived|Donationsreceived||
|SST Network Income|SST Network Income||
||||
|MembershipFeeExpenditure|Payments to County re Membership<br>Fees||
|MembershipFeeRefund|Youth MembershipFees|Refund to groups for prompt payment of<br>membershipfee|
|DonationsMade|Donations||
|Insurance|Insurance||
|LegalandProfessional Fees|LegalandProfessional Fees||
|Licences andPermits|Licences andPermits||
|Online Scout Manager|Licences andPermits|OSM Licences provided for groups are now<br>recorded separately|
|Property Rental, Repairs and<br>Maintenance|Property Rental, Repairs and<br>Maintenance||
|SundryExpenditure|Sundry costs||
|TrainingExpenditure|Training costs||
|InternetCharges|WebHosting||
|Travelling|Travel, mileage and other subsistence<br>costs|2023-24 fgurefor thishas allbeen recordedhere|
|HotelandAccommodation|Travel, mileage and other subsistence<br>costs||



7 



|Ofce Stationery andEquipment|Computer Hardware & Stationary and<br>Telephone||
|---|---|---|
|Advertising andPromotion|Advertising andPromotion||



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