**BROWNSEA ISLAND SCOUT & GUIDE HERITAGE TRUST Charity No. 1146810** ## **Brownsea Island Scout and Guide Heritage Trust** 1146810 ## **Receipts and payments accounts** > **For the period from** 01-Mar-25 to 28-Feb-26 |**For the period from**|01-Mar-25|to|28-Feb-26|| |---|---|---|---|---| |**Section A Receipts and payments**||||| ||Unrestricted|Restricted|Total funds|Last year| ||funds|funds||| |**A1 Receipts**|to the nearest £|to the nearest £|to the nearest £|to the nearest £| |TP card machine sales|41,786.00||41,786.00|37,945.00| |TP cash sales|19,130.00||19,130.00|27,526.00| |TP sales non card machine|1,168.00||1,168.00|2,793.00| |TP cash adjustment for parking fees|922.00||922.00|14.00| |Bank Interest on deposit account|11,385.00||11,385.00|15,028.00| |Bank Interest on current account|176.00||176.00|130.00| |**Subtotal**(Gross income for AR)|**£ 74,567.00**||**£ 74,567.00**|**£ 83,436.00**| |**A2 Asset and investment sales**||||| ||-||-|-| |**Sub total**|-||-|-| |**Total Receipts**|**£ 74,567.00**||**£ 74,567.00**|**£ 83,436.00**| |**A3 Payments**||||| |Trading Post Stock Purchases|33,718.00||33,718.00|38,539.00| |Trading Post Bank Charges|161.00||161.00|206.00| |Trading Post Equipment, Repairs,|337.00||337.00|168.00| |Premises cost||||| |Trading Post Legal|33.00||33.00|-| |Trading Post Postage, Stationery|249.00||249.00|255.00| |Trading Post Volunteer Travel,|1,024.00||1,024.00|311.00| |Parking, Expenses||||| |Trading Post Website|46.00||46.00|46.00| |Charity ARM|34.00||34.00|158.00| |Charity Bank Charges|1.00||1.00|3.00| |Charity Council Tax|64.00||64.00|21.00| |Charity Insurance|1,289.00||1,289.00|1,935.00| 1 ## **BROWNSEA ISLAND SCOUT & GUIDE HERITAGE TRUST Charity No. 1146810** ||Unrestricted|Restricted|Total funds|Last year|| |---|---|---|---|---|---| ||funds|funds|||| |Charity Stationery + Postage +|8.00||8.00|502.00|| |computer consumables|||||| |Charity Expenses + Travel|42.00||42.00|956.00|| |Charity Maintenance and repairs,|30.00||30.00|1,424.00|| |Premises Cost|||||| |Charity Professional Fees|250.00||250.00|-|| |Equipment|4,879.00||4,879.00|2,966.00|| |National Trust Service Charge|17,000.00||17,000.00|-|| |**Sub total**|**£ 59,165.00**|**£ -**|**£ 59,165.00**|**£ 47,490.00**|| |**A4 Asset and investment purchases**|||||| ||-||-||| |**Sub total**|-||-||| |**Total Payments**|£ 59,165.00||£ 59,165.00||| |**Net of receipts(payments)**|**£ 15,402.00**||**£ 15,402.00**||| |**A5 Transfers between funds**|-|-|-|£ -|| |**A6 Cash funds last year end**|364,834.00|-|364,834.00||| |Cash float|500.00||500.00||| |**Cash funds this year end**|**£ 380,736.00**|**£ -**|**£ 380,736.00**||| |**Section B Statement of assets and liabilities at the end of the period**|||||| |**B1 Cash Funds**|||||| |Cash Float|500.00||500.00||500.00| |Current Account|99,236.00||99,236.00|83,834.00|| |CCLA Investment Account|281,000.00||281,000.00|281,000.00|| |**Total cash funds**|**£ 380,736.00**||**£ 380,736.00**|**£ 365,334.00**|| |**B2 Other monetary assets**||Original Value|Current value|last year|| |Stocktake Value at November|||18,175.00|17,750.00|| 2 ## **BROWNSEA ISLAND SCOUT & GUIDE HERITAGE TRUST Charity No. 1146810** |**B4 Assets retained for charity's own**|**use**|Original Value|Current value|last year| |---|---|---|---|---| |Trading Post and Heritage Centre Exhibition||254,537.50|71,003.00|81,184.68| |Club Car TM2234-318000||10,326.00|2,409.00|4,474.60| |Exhibition Boards||4,653.00|1,313.00|1,499.58| |BP Campsite Flagpole||3,406.88|114.00|340.63| |Framework's Final a/c||4,177.00|1,146.00|1,332.25| |Framework's Final a/c VAT||557.55|156.00|177.86| |Kitchen Equipment||517.43|144.00|164.98| |**Total Value**||**£ 278,175.36**|**£ 76,285.00**|**£ 89,174.58**| |**Total Assets**|**£ 475,196.00**||**£ 475,196.00**|**£ 472,259.00**| |**B5 Liabilities**|||Amount due|When due| ||||-|| |Signed by one or two trustees on|Signature|Print Name|Date of approval|| |behalf of all the trustees||||| |||Kevin Phillips|8 Apr 26|| Eddy Foster 8 Apr 26 The notes on pages 4 and 5 form part of these accounts. 3 **BROWNSEA ISLAND SCOUT & GUIDE HERITAGE TRUST Charity No. 1146810** ## **Notes to the Accounts for the year to 28 February 2026** ## **1. Accounting Policies** ## **1a. General** The charity commission were informed that all trading conducted by BISGHT Charity constitutes primary purpose trading as defined within the relevant legal and regulatory frameworks governing charities in the United Kingdom. BISGHT Charity’s trading activities are wholly and intentionally employed in the pursuit of our primary charitable purpose. All income generated from these trading activities is used exclusively to fund our charitable work, and the activities themselves are inseparable from the fulfilment of our underlying purpose. The B.I.Trading Company ceased trading with effect from 31[st] December 2024 and was dissolved and all trading in the Trading Post is now conducted by BISGHT Charity and constitutes primary purpose trading. The trading in 2025 was conducted by BISGHT Charity. ## **1b. Fixed Assets** Equipment costing less than £500 per individual item is written off to the expenditure account in the period of acquisition. All other equipment is capitalised at cost and depreciated over its expected useful life by equal amounts each year at the rate of up to 20%. The trustees at their meeting on 30[th] October 25 reviewed the fixed assets and the following changes were agreed: - The Wind Turbine – it has not worked and the controls for it were removed a while ago – removed from fixed assets. - The Fibre Optic cable is not usable for the Trading Post – Only NT can access it – removed from fixed assets. - The Various items entry was originally £483.80 this is less than the £500 limit where we choose to depreciate an asset. To adjust this anomaly, it has been removed from the asset list– removed from fixed assets. - The Cover for Club Car is less than £500 and should not have been included in the list, besides it failed this year and was disposed– removed from fixed assets. - • The items. - New Bronze B.P. Bust, - Plinth for Bronze Bust, - Foundation etc. for New Bust and - Store Shed have all now been fully depreciated and have been removed from the asset list ## **1c. Outdoor Centre Lease Provision** The trustees at their meeting on 6[th] March 25 discussed the amortisation to recover money over 25 years which at the end of the lease we will need to renew with the National Trust in 2032. The trustees agreed that we hold £250,000 of the £281,000 and use up to £31,000 for equipment that may become necessary on the campsite to secure its future as the funds have been saved over the years for this purpose. ## 2. **Trustees' Remuneration** None of the Trustees nor any person connected with them has received or is due to receive any remuneration for work done for the Trust. 4 ## **BROWNSEA ISLAND SCOUT & GUIDE HERITAGE TRUST Charity No. 1146810** ## 3. **Contingent Liability** B.I.Trading Post, a company limited by guarantee, was a subsidiary of this Trust. The company has been wound up on 13[th] January 2026, and this Trust has agreed to pay up to £1 towards the company's assets 5 Independent examinerfs report on the accounts On xcounts for tho 2￿ Febnwy 2026 Charity no 1146810 I the tnthes on my examinalion ofth8 ￿)Unts of tho aiM)¥e charity {Ihe Tru￿ for the y￿r ended 28 102 12026. Re8ponslbllrli•# and As the chaiity Irustees ofthe Tws( y(w are resp￿sIbl8 for the preparattin of tjasis rf report the actsunts in acxJ)rdm 1he rew1[￿ts ofthe Charitss Ad 2011 I reF<¥t in rEsFeL* of my examinatK)n ofthe Trusys accounts carnied out under sectirm 145 oflhe 2011 kt and in canying my 8￿Mm￿tsn. I ha folkA¥ed Ihe applicab￿ t)iredicffls by the Chartiy commiss￿ UIKI sec*on 145(5Xbl ofthe kt Inde￿ndent I have ccrfnpleW my examinlxm. l that matwia matters ha examinees Stakn￿nt come kn my attenlicfft in (yJnn8rA*)n with the examinat*)n gives me cause to belieNp that n. any material respect acojsnimg rec1)￿$ vRre not kept in accJydan(¥ ￿1h seciTh 130 ofthe tor I have Tr) COn￿S aThl ha￿ ac¥oss no other matters in connectK)n with the e>2mrkn21K)n to attentK￿ shoukl be drawn in order to enable a PTOP8r understanding ofthe acmints to be re>th8J. Slgned: Relevant professional qualiflcalton(8) or body (rf any): 31 RkYgv•*ay BH18 8DY ## **Brownsea Island Scout & Guide Heritage Trust Charity No. 1146810** ## **ANNUAL REPORT AND ACCOUNTS 2026** The birthplace of world Scouting and Guiding A Scout Centre of Excellence for Nature, Environment and Sustainability **BROWNSEA ISLAND SCOUT & GUIDE HERITAGE TRUST Charity No. 1146810** Brownsea Island Scout & Guide Heritage Committee ## **TRUSTEES** _Chairman_ Kevin Phillips _Secretary_ Dr Angela Salter _(also Trading Post Manager) Treasurer_ Eddy Foster _Brownsea Island Friends of_ Sheila Leete _Guiding representative Brownsea Island Scout Active_ Michael Bowler _Support Unit representative Trustee_ Racheal Tattum _Trustee_ Jennifer Read _Trustee_ Simon Blake ## **BROWNSEA ISLAND SCOUT & GUIDE HERITAGE COMMITTEE** ## **Trustees** as above _Trading Post Manager_ Dr Angela Salter (also Secretary above) Co-opted Members (voting) _Trading Post Volunteers representative_ Valerie Marsden _Trading Post Rota_ Martin Terry **Invited Members (non-voting)** _National Trust representatives_ Paddy Stennings — General Manager Brownsea Island Georgia Simpkin — Holiday Operations Manager Hanna Moss — Holiday Operations Assistant Manager ## **AGENTS AND ADVISERS** |**Bankers:**|CAF Bank Ltd.| |---|---| ||CCLA Investment Management Ltd.| |_Independent Examiner_|Jan Crouch| 2 **BROWNSEA ISLAND SCOUT & GUIDE HERITAGE TRUST Charity No. 1146810** ## **ANNUAL REPORT 2025 / 2026** ## **Introduction** The Trustees' Annual Report for the year 2025/26 is presented in two parts. Part 1 deals with those aspects required by the Charity Commission on governance etc. and Part 2 summarises the tasks undertaken by members of the Committee and the supporting groups during the year to meet the objectives. ## **Management** The management arrangements with the National Trust are through a written, but noncontractual, agreement known as the "Memorandum of Understanding" and by a lease on part of the building known as the Baden-Powell Outdoor Centre. An Advisory Group provides an important channel for twoway communication between the National Trust and Scouting & Guiding. ## **Public Benefit** ## **Part 1** The registered title of the Trust is the Brownsea Island Scout & Guide Heritage Trust, registered No. 1146810 and can be contacted c/o The Outdoor Centre, Brownsea Island, Poole, Dorset BH13 7EE. ## **Governance** The governing document is the Declaration of Trust known as the Brownsea Island Scout & Guide Heritage Trust dated 5 April 2012. ## **Structure** The business of the Trust is carried out by an unincorporated management committee known as the Brownsea Island Scout & Guide Heritage Committee, the members of which are listed within this document. ## **Purposes** - (i) To advance the education of the public in the history of the Scout and Guide Movements by the provision, operation and maintenance of a heritage centre. - (ii) To promote the development of young people in achieving their full physical, intellectual, social and spiritual potential as individuals, as responsible citizens and as members of their local, national and international communities, but not exclusively, by the provision of such activities and pursuits as the trustees may determine. The Brownsea Island Outdoor Centre offers camping and hostel facilities together with a range of self-led activities not only to members of the Scouting and Guiding movements, but also to members of the general public, managed by National Trust Holidays. Safety is taken very seriously and the benefits far outweigh any risks. Personal benefits are incidental, other than to participants. ## **Financial Review** The Trustees have agreed to use a Receipts and Payments approach for our accounts. This provides a way to appreciate the movement of funds. The Trustees have reviewed the fixed assets and have made appropriate adjustments to our fixed assets list. The volunteers who serve in the Trading Post are greatly appreciated and our thanks go to the many hours of devoted effort to making the shop a wonderful success. It is encouraging to see how many volunteers contribute to improving the day to day running of the Trading Post. The charity’s income this period remains in a satisfactory position. The opening current account funds were £ 83,834 and at the year end this increased to £ 99,235 The investment account interest provided income of £ 11,385 The charity operating costs were £ 25,447 3 ## **BROWNSEA ISLAND SCOUT & GUIDE HERITAGE TRUST Charity No. 1146810** Thanks go to Jan Crouch for the invaluable guidance and support in undertaking the independent examination of the Charity accounts this year. _Eddy Foster - Treasurer_ ## **Register of interests** All the Trustees and Co-opted Committee members are members of either The Scout Association or Girlguiding. ## **Part 2** ## **The Baden-Powell Outdoor Centre** The Outdoor Centre comprises the original 1907 Camp Site and the purpose-built BadenPowell Buildings which include washing and toilet facilities and houses the Heritage Centre and the Trading post. ## **Committee Membership** The Committee has met on three separate occasions during the year with a high record of attendance. At these meetings the National Trust staff were also able to update members on the operation and requirements of the Centre, enabling the Committee to assess its annual contribution towards the costs of the Outdoor Centre. ## **The Advisory Group** The advisory group will no longer meet at separate meetings as any advisory matters will be covered in the regular Trustee Meetings where the NT and Charity participants already attend. ## **Heritage Centre** The exhibition of Scouting and Guiding memorabilia in the Baden-Powell Centre continues to be of interest to all. The display of scarves and badges records the memories of our many Scouting and Guiding visitors both from home and overseas. ## **Trading Post display** Go to any museum or artefact display these days, and there is a clear narrative or story to the display. Items reflect that narrative and they are clearly and professionally labelled, usually with date, provenance, and a short explanation of the item’s place in the story. This is what we need to develop and present. Visitors expect a well-curated and well-presented display, with professional standard labelling and, for the future, access to further information via a website. They should be able to see items which are critical to the story of Scouting & Guiding on Brownsea, read key information, and come away knowing more than when they went in. Better presentation means more visitors, more potential visitors, and more potential members of Scouting & Guiding, which will lead to more interest, more sales and more income. Members of FOGBI have made a start on refreshing the display which from now on will concentrate on two key periods: the timeline from the Experimental Camp in 1907 to the formation of the Girl Guides, and then the key events and activities on Brownsea Island from 1963. The plan will include development of the website later in 2026 in preparation for the 120[th] anniversary of the Experimental Camp in 2027. ## **Trading Post** I am pleased that we took over £63,000 in 2025 season. I am pleased that the clothing is selling well and neckers, woggles, badges, squirrels and all the rest are still selling well. When we buy large amounts, it means that the unit cost of items is less than it would be if we bought small amounts regularly. Many thanks to all the volunteers who have volunteered all year and welcomed so many people to Brownsea. Thanks also to Jo Satchell for continuing the online sales as well with over £1,000 of sales. ## **New Badges & Challenge** The new badge with the daffodil design looked great and the daffodils on Brownsea have been good last year. 4 **BROWNSEA ISLAND SCOUT & GUIDE HERITAGE TRUST Charity No. 1146810** We have a new challenge badge so children can choose from 4 challenge sheets representing a Rainbow, Brownie, Squirrel, Beaver interest badge and have one of our challenge badges and then sort out with their leader an interest badge! We ran another competition for young people to design badges and have a fantastic new badge for 2026. ## **Equipment and Facilities** The card machine works well and we have bought a second one so that NT reception can use it. The buggy is fine and should be charged at the Outdoor Centre during the day or at quay end overnight. There is no requirement for retraining for driving this just familiarisation with the controls. Members of public can be taken on the buggy in any emergency or NT staff may borrow it again in any situation and can be used to carry NT volunteers or staff if space is needed. ## **Volunteers & Organisation** We thank Martin Terry for organising the rota. With the new volunteers from last year, we can fill more gaps. We do need to recruit more volunteers and make it more straightforward for them. We thank Eddy Foster treasurer for Trading Post and BISGHT for all his hard work in doing the accounts and making the accounts more straightforward to understand. ## **Looking Forward** Let us hope that we continue to have a good summer in the Trading Post and many thanks to everyone for all their hard work. Thank you also to the NT staff and volunteers at the OAC and Reception for all their support too. |**Highlights from the Trading Post show:**| |---| |Stock purchased -
£ 33,718| |Stock sold -
£ 63,000| |Card machine sales -
£ 41,786| |Cash sales -
£ 20,052
Bank transfer and PayPal sales - £ 1,168| _Angela Salter - Trading Post Manager_ ## **Friends of Guiding - FOGBI** I am pleased to report that FOGBI continues to work alongside and support BISGHT and the National Trust. This year many of our members continued to support the running of the Trading Post. We also welcomed some new members supporting in this role. All volunteers have enjoyed meeting and greeting members from the UK and from around the world, as well as members of the public, not previously aware of the history of Scouting and Guiding. The volunteers have also enjoyed promoting the campsite and what is available on Brownsea Island. Our AGM, held at Skinner Street Church, Poole, was an opportunity to meet up with our members, old and new, as well as guests from BISGHT and the National Trust, which we all enjoyed. This was the final meeting for Chris Gabb in her role as Chair of FOGBI and for me to step in to ‘Chris’s shoes’ as Chair, a huge role for me to fill! Chris will, however, remain on the committee, so her input will continue. Once again, members were invited to our annual picnic on Church Field in June, and, once again, the sun kindly shone for us. An opportunity to enjoy a short walk or a visit to the Trading Post. We also held a successful fundraising Beetle Drive social in November which included a hotpot supper. During the year we have given 20 small grants to Dorset Girlguiding units to visit Brownsea Island. Feedback from these units has shown how much they have enjoyed their visits. We will continue to promote visits during 2026. We look forward to continuing to work alongside BISGHT and the National Trust through 2026. _Sheila Leete - Chair FOGBI_ ## **Scout Active Support – BISASU** Scout Active Support held a successful new year lunch on February 21[st] at the Bridge Hotel with about 30 people from SASU and BIST. _Kevin Phillips - BISASU Manager_ 5 **BROWNSEA ISLAND SCOUT & GUIDE HERITAGE TRUST Charity No. 1146810** ## **Chairman's Review** 2025 was once again a busy year for us all, with 47 Scouting and Guiding groups on the campsite including many international groups. It was also good to welcome many international day visitors, as well as Scouts and Guides from almost every part of the UK. In addition to staffing the Trading Post every day that the island is open, our volunteers ensure that there is always a warm and friendly welcome to all In the background our treasurer, Eddy, has also had a busy year and we have now merged our accounting systems and dissolved the ‘BI Trading Post’ company. The Charity Commission now recognises that one of our primary purposes is that of trading, which in turn has simplified our accounting procedures. This coupled with a move to a Receipts and Payments accounting system has both simplified the presentation and understanding of our accounts. At the same time we have also been able to review and make adjustments to our somewhat outdated list of fixed assets. The old acronym KISS (keep it simple stupid) comes to mind. Well done Eddy. The Trading Post Team have also had a busy year. My thanks must go to Angela our manager who keeps her finger on the pulse, to ensure that we have the right stock, in the right place, at the right time. A big THANK YOU also to Martin who manages our volunteer rota ensuring that we have cover throughout the season. Thank you also to Martin for his regular email updates and information on forthcoming day visitor numbers and campers thus ensuring a smooth running of the Trading Post. This year our Brownsea Island Service Team took the decision to disband. They have given many hours of service over the last 60 years but age is, like all of us, catching up with them. A few of the Team will continue to keep in touch with the island as individuals and it was good to catch up with many of them at the recent BISASU New Year Luncheon. THANKS GUYS. Next time that you are on the island do take time to look round the new displays in the Heritage Centre. My thanks to Jacqui Dixon for picking up the baton and over the closed season, together with a small team from FOGBI, have refreshed all the displays. With the added help from Olivia Gruit from the ‘Mad River’ creative agency they have put together what is now a clean, informative and wellpresented display. In summing up, suffice to say a very big thank you from the Heritage Trust to all our Trading Post Volunteers, as well as to the National Trust staff and volunteers on the campsite Finally, a big thank you from me to all the Heritage Trust Trustees and committee members. for their diligence and wise council, and indeed a BIG THANK YOU to you all. ## _Kevin Phillips – Chairman BISGHT_ One of our major assets is of course the Electric Buggy. We have replaced the batteries and Eddy will ensure that this is checked on a regular monthly basis. For our part, we need to ensure that it is left on charge each evening at the Quay. The buggy has an on-board computer that ensures that it will turn itself off when it is fully charged. 6 ## **BROWNSEA ISLAND SCOUT & GUIDE HERITAGE TRUST Charity No. 1146810** ## **National Trust - Outdoor Holidays** ## **Campsite – Season Overview for 2025** ## **Global Guests Galore** This season, Brownsea Island Campsite welcomed **47 camping groups from across the globe** . Among our visitors were groups from Portugal, Germany, Chile, France, Spain, and many other countries. It has been a pleasure to share the spirit of Brownsea with such a diverse range of Scouting and Guiding communities. ## **A Record-Breaking Season** Thanks to everyone’s hard work and dedication, we achieved **£172,000 in sales across South Shore Lodge, St Mark’s, and the campsite** (before costs). This is a fantastic result and a testament to the commitment of the whole team. Income generated continues to support and maintain this special place for future visitors. ## **A Growing Team** This season we were delighted to welcome several new volunteers who quickly became valued members of the team, bringing enthusiasm and commitment to the site. A huge thank you goes to them, as well as to all our returning volunteers. ## **Team Changes** During the season we also said a fond farewell to Anna, who stepped down from her role as Assistant Manager. We are incredibly grateful for everything she contributed during her time with us. In the meantime, Hannah has done a fantastic job stepping in and helping to keep things running smoothly and in November we recruited for a permanent replacement for this role and we are very glad that Hannah was successful. ## **Rubbish Reduction Success** One of the major improvements this season has been the introduction of the new bin store and the removal of customer-facing bins. This initiative has been a great success, significantly reducing waste left on the island and encouraging visitors to take their rubbish home. It’s been an important step forward in supporting our sustainability goals. ## **Shepherds Huts Progress** Work on the new Shepherds Hut area has been progressed well. The first beautiful signs have been created by one of our volunteers, they have been cleaned, sanded, painted and now are ready to welcome campers. ## **South Shore Lodge** We have started the process of making plans for the renovation of South Shore Lodge, which includes bringing the toilets and showers inside. This is not a simple process due to listed building constraints. We have secured funding for the project and are in the process of going through the Listed Building consent application so we can plan the works in for later in the year. This will be a well overdue and needed project that will enhance the overall offer, as well as being of huge operational benefit for the team as the current toilets and showers are very difficult to clean and maintain to a good standard. We are determined to make this project happen, watch this space! ## **The Brownsea Island Campsite Team** _Georgia Simpkin, Outdoor Holidays Manager — Dorset and Wiltshire_ We have also recruited 3 new campsite assistants, Jacob, Liz and Paul who will be joining us for the start of the season. 7 **BROWNSEA ISLAND SCOUT & GUIDE HERITAGE TRUST Charity No. 1146810** ## **Brownsea Island Scout and Guide Heritage Trust** 1146810 |**Receipts and payments accounts**||||| |---|---|---|---|---| |**For the period from**|01-Mar-25|to|28-Feb-26|| |**Section A Receipts and payments**||||| ||Unrestricted|Restricted|Total funds|Last year| ||funds|funds||| |**A1 Receipts**|to the nearest £|to the nearest £|to the nearest £|to the nearest £| |TP card machine sales|41,786.00||41,786.00|37,945.00| |TP cash sales|19,130.00||19,130.00|27,526.00| |TP sales non card machine|1,168.00||1,168.00|2,793.00| |TP cash adjustment for parking fees|922.00||922.00|14.00| |Bank Interest on deposit account|11,385.00||11,385.00|15,028.00| |Bank Interest on current account|176.00||176.00|130.00| |**Subtotal**(Gross income for AR)|**£ 74,567.00**||**£ 74,567.00**|**£ 83,436.00**| |**A2 Asset and investment sales**||||| ||-||-|-| |**Sub total**|-||-|-| |**Total Receipts**|**£ 74,567.00**||**£ 74,567.00**|**£ 83,436.00**| |**A3 Payments**||||| |Trading Post Stock Purchases|33,718.00||33,718.00|38,539.00| |Trading Post Bank Charges|161.00||161.00|206.00| |Trading Post Equipment, Repairs,|337.00||337.00|168.00| |Premises cost||||| |Trading Post Legal|33.00||33.00|-| |Trading Post Postage, Stationery|249.00||249.00|255.00| |Trading Post Volunteer Travel,|1,024.00||1,024.00|311.00| |Parking, Expenses||||| |Trading Post Website|46.00||46.00|46.00| |Charity ARM|34.00||34.00|158.00| |Charity Bank Charges|1.00||1.00|3.00| |Charity Council Tax|64.00||64.00|21.00| |Charity Insurance|1,289.00||1,289.00|1,935.00| 8 ## **BROWNSEA ISLAND SCOUT & GUIDE HERITAGE TRUST Charity No. 1146810** ||Unrestricted|Restricted|Total funds|Last year|| |---|---|---|---|---|---| ||funds|funds|||| |Charity Stationery + Postage +|8.00||8.00|502.00|| |computer consumables|||||| |Charity Expenses + Travel|42.00||42.00|956.00|| |Charity Maintenance and repairs,|30.00||30.00|1,424.00|| |Premises Cost|||||| |Charity Professional Fees|250.00||250.00|-|| |Equipment|4,879.00||4,879.00|2,966.00|| |National Trust Service Charge|17,000.00||17,000.00|-|| |**Sub total**|**£ 59,165.00**|**£ -**|**£ 59,165.00**|**£ 47,490.00**|| |**A4 Asset and investment purchases**|||||| ||-||-||| |**Sub total**|-||-||| |**Total Payments**|£ 59,165.00||£ 59,165.00||| |**Net of receipts(payments)**|**£ 15,402.00**||**£ 15,402.00**||| |**A5 Transfers between funds**|-|-|-|£ -|| |**A6 Cash funds last year end**|364,834.00|-|364,834.00||| |Cash float|500.00||500.00||| |**Cash funds this year end**|**£ 380,736.00**|**£ -**|**£ 380,736.00**||| |**Section B Statement of assets and liabilities at the end of the period**|||||| |**B1 Cash Funds**|||||| |Cash Float|500.00||500.00||500.00| |Current Account|99,236.00||99,236.00|83,834.00|| |CCLA Investment Account|281,000.00||281,000.00|281,000.00|| |**Total cash funds**|**£ 380,736.00**||**£ 380,736.00**|**£ 365,334.00**|| |**B2 Other monetary assets**||Original Value|Current value|last year|| |Stocktake Value at November|||18,175.00|17,750.00|| 9 ## **BROWNSEA ISLAND SCOUT & GUIDE HERITAGE TRUST Charity No. 1146810** |**B4 Assets retained for charity's own**|**use**|Original Value|Current value|last year| |---|---|---|---|---| |Trading Post and Heritage Centre Exhibition||254,537.50|71,003.00|81,184.68| |Club Car TM2234-318000||10,326.00|2,409.00|4,474.60| |Exhibition Boards||4,653.00|1,313.00|1,499.58| |BP Campsite Flagpole||3,406.88|114.00|340.63| |Framework's Final a/c||4,177.00|1,146.00|1,332.25| |Framework's Final a/c VAT||557.55|156.00|177.86| |Kitchen Equipment||517.43|144.00|164.98| |**Total Value**||**£ 278,175.36**|**£ 76,285.00**|**£ 89,174.58**| |**Total Assets**|**£ 475,196.00**||**£ 475,196.00**|**£ 472,259.00**| |**B5 Liabilities**|||Amount due|When due| ||||-|| |Signed by one or two trustees on|Signature|Print Name|Date of approval|| |behalf of all the trustees||||| |||Kevin Phillips|8 Apr 26|| |||Eddy Foster|8 Apr 26|| The notes on pages 11 and 12 form part of these accounts. 10 **BROWNSEA ISLAND SCOUT & GUIDE HERITAGE TRUST Charity No. 1146810** ## **Notes to the Accounts for the year to 28 February 2026** ## **1. Accounting Policies** ## **1a. General** The charity commission were informed that all trading conducted by BISGHT Charity constitutes primary purpose trading as defined within the relevant legal and regulatory frameworks governing charities in the United Kingdom. BISGHT Charity’s trading activities are wholly and intentionally employed in the pursuit of our primary charitable purpose. All income generated from these trading activities is used exclusively to fund our charitable work, and the activities themselves are inseparable from the fulfilment of our underlying purpose. The B.I.Trading Company ceased trading with effect from 31[st] December 2024 and was dissolved and all trading in the Trading Post is now conducted by BISGHT Charity and constitutes primary purpose trading. The trading in 2025 was conducted by BISGHT Charity. ## **1b. Fixed Assets** Equipment costing less than £500 per individual item is written off to the expenditure account in the period of acquisition. All other equipment is capitalised at cost and depreciated over its expected useful life by equal amounts each year at the rate of up to 20%. The trustees at their meeting on 30[th] October 25 reviewed the fixed assets and the following changes were agreed: - The Wind Turbine – it has not worked and the controls for it were removed a while ago – removed from fixed assets. - The Fibre Optic cable is not usable for the Trading Post – Only NT can access it – removed from fixed assets. - The Various items entry was originally £483.80 this is less than the £500 limit where we choose to depreciate an asset. To adjust this anomaly, it has been removed from the asset list– removed from fixed assets. - The Cover for Club Car is less than £500 and should not have been included in the list, besides it failed this year and was disposed– removed from fixed assets. - The items. - New Bronze B.P. Bust, - Plinth for Bronze Bust, - Foundation etc. for New Bust and - Store Shed have all now been fully depreciated and have been removed from the asset list ## **1c. Outdoor Centre Lease Provision** The trustees at their meeting on 6[th] March 25 discussed the amortisation to recover money over 25 years which at the end of the lease we will need to renew with the National Trust in 2032. The trustees agreed that we hold £250,000 of the £281,000 and use up to £31,000 for equipment that may become necessary on the campsite to secure its future as the funds have been saved over the years for this purpose. ## 2. **Trustees' Remuneration** None of the Trustees nor any person connected with them has received or is due to receive any remuneration for work done for the Trust. 11 **BROWNSEA ISLAND SCOUT & GUIDE HERITAGE TRUST Charity No. 1146810** ## 3. **Contingent Liability** B.I.Trading Post, a company limited by guarantee, was a subsidiary of this Trust. The company has been wound up on 13[th] January 2026, and this Trust has agreed to pay up to £1 towards the company's assets 12