K•yn•s Dlsmcl Scoul eovncl
Year ended 31 h1ch 2025
IIIDEP&IIXNT EXlINER's REPOftT TO THE TRiISTEES
I repcl lo Ihe Trustees on my exorrlnolkn ot Ihe CCnts of ts otM)V8 Chth I'lhe IrL'S fry Ihe
yecy ended 31 Mch 21Y25.
As Ihe Chryity Twstees of Ihe Tnxt. ycu ore respons ICA ryepcxo1tr ol Ihe CoUnts
cdcmCe vAth re(wrwrnnts ol ts Chcxllles Acl 3)1 l ('Ihe Acl.).
I rep in respect of my ot Trusl's 0CCLYts c(xri8d wl seclth 145 01 the 2011
Acl iy)d in CCXTYtrJ out my exarThnolion. I Ix)ve Ied DreclKrfts 9ven by the
ClItY CorrYni55Km seckn 145151 (bl ol the Act.
The ch(Nlty's gr055 rKome exceeded £2.{XXY and l am qUafir lo wdertce the exam1notl by
o ¢wd(fied member and tellow of Assocmjtion ol Chcylued Certlhed Acccxmlonts
cOnneC1K wilh Ihe exOrrUrKJfi knthich #ves me cause to bekne ttrKJl. in any rter resFecf".
The COunl¥a reccrds wwe not kept kn (c(d(Ce V•ith Sec11 I xi ol Ctrthies Acl or
Ihe occow15 (Sd nol ¢xcord V+itt) the accounting re¢d$
the accnts <d nol comtAy with reqLvernts (JyrThng the l
CHARITY CQMM15510N FOR ENGLAND ANO WALE5 Milton Ke nes District Scout Council Annual accounts for the period Period start date 01-Apr-24 To 31-Mar-25 Section A Statement of financial activities Restricted income funds Restated Prior year funds Unrestricted funds Total funds Incoming resources (Note 3) Income and endowments from: Donations and legacies Charitable activf(ies 13,711 249,700 3,272 266.683 13,711 249,700 3,272 266,683 7,286 214,443 1,167 222,896 Investments Total Resources expended (Note 4) Expenditure on: Raising funds Charitsble activtties 242,113 242,113 246,464 Other Total 242,113 242,113 246,464 Net incomel{expenditure) before investment gainsl{losses) Net incomel{expenditure) Transfers between funds Other recognised gainsl(losses): 24,570 24,570 131 24,570 24,570 23,568 23,568 131 Gains and losses on Valuation of fixed assets for the charTty's own use Net movement in funds 24,701 131 24,570 23,568 Reconciliation of funds.- Total funds brought forward Total funds carried forward 523,032 547,733 131 523,163 547,733 546,731 523,163
Milton Keynes District Scout Council Charit No 1150177 Annual accounts for the period Section B Balance sheet Period end date: 31103125 Restricted income funds Unrestricted funds Total this year Total last year Fixed assets Tangible assets (Note 6> Total fixed assets 423,847 423,847 423,847 423,847 429,964 429,964 Current assets Stocks (Note 7) Debtors (Note 8) Cash at bank and in hand (Note 9) Total current assets 17.660 11,017 305,614 334,291 17,660 11,017 305,614 334,291 15,101 13,890 237,079 266,070 Creditors: amounts falling due within one year (Note 10) 210,405 210,405 172,871 Net current assets/(liabilities) 123.886 123,886 93,199 Total assets less current liabilities 547,733 547,733 523,163 Total net assets or liabilities 547.733 547,733 523,163 Funds of the Charity Restricted income funds (Note 11) Unrestricted funds 131 523,032 550,853 547,733 Total funds 550,853 547,733 523,163 Signed by trustee on behalf of all the trustees Print Name Date of approval
Section C Notes to the accounts Note 1 Basis of preparation 1.1 Basis of accounting These accounts have been prepared under the historical cost convenkn.on wth rtems recognised at cost or transaction value unless otherwise ststed in the relevant notelsl lo these accounts. The accounts have been prepared in accordan wilh". the Statement of Recommended Practice.. Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 and with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland IFRS 102) and with the Charities Act 2011. The charity constitutes a public benefit entity as defined by FRS 102. 1.2 Going concern An explanation as to those factors that support the condusion that the charity is a going concem.. No material uncertainties Disclosure of any uncertainties that make the going conrn assumption doubtful., NIA Where accounts are not prepared on a going concern basis, please disdose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is nol regarded as a going concem. NIA 1.3 Change of accounting policy The accounts psent a true and fair vW and the accounting Fiolicies adopted are those oudined in note 2. Yes -Ti(* as appmpriate No Please disclose.. (i) the nature of the change in accounting policy." The accounts have been prepared on an accruals basis (ii) the reasons why applying the new accounting policy provides more reliable and more relevant infonnation." and This policy has been adopted based on the levels of charity gross income for the year ended 31 March 2025 (iiij the amount of the adjustment for each line affected in the currentperiod. each priorperiodpresented and the aggregate amount of the adjustment relating to periods before those presented. 3.44 FRS 102 SORP. See note 2.1 1.4 Changes to accounting estimates No changes lo accounting estimates have occurred in the reporting period {3.46 FRS 102 SORPI. Yes
Section C Notes to the accounts {cont) Note 2 2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE Accounting policies Accounts prepared on an accruals basis. previously prepared on a receipts and payments accounts basis Reconcilation of funds perprevious GAAP to fvnds detern7ined under FRS 102 Start of period End of period Fund balances as previously stated 618,172 652,783 Adjustments.. Recognition of subscriptions in advance -95.009 -105.050 Fund balance as restated 523 163 547 733 Reconcilation of net income/(net expenditure) perprevious GAAP to net income/(net expenditure) under FRS 102 End of Net incomellexpenditure) as previously stated (receipts and payments) Adjustments.. Debtors and stock Fixed assets Creditors and accruals 68.535 -316 -6,117 -37.532 24.570 Previous period net incomel(expenditure) as restated -23,568
Section C Notes to the accounts Icontl Note 2 2.2 INCOME Accounting policies This stsndsrd list ofaccountingpolicies has been appld by Ihe charity except forthose tKked"No"or'Wa". Where a rfferent or addrtionalpoli¢yhas been adopte¢l then this is detailedNn the box below. Recognltlon of Income These are induded in the Ststement of Finartial Acti¥e$ ISOFAI when". the charity becorne5 ented to the resour". it is more likdy than not that the trustees wll re£ive the resour(s." and the Monetary value can te measured ith suffiaent rdrdbilty. Yes Nla There has been no offsetting of as5et5 and Irabiltbe5. or incorne and expense5. Un55 wuired or permitted by the FRS 102 SORP or FRS 102. Yes No Nla Offsettlng Yes Nla Grants and donations are onty Included in the SOFA when the generd in(y)rne recognition cntena are met15.10 to 5.12 FRS102 SORPI- In the case of performance related grants. IrKome mustonty be recogni to the extent that the thartiy has prowded the speufi& giKK15 or Servi5 a5 entsuetnent to the grant only occurs when the FerfOrman rdated conditr.ons are met15.16 FRS 102 Grants and donauons Yes Nla SORPI. Legacies Legaties are included in the SOFAwhen receipt is probaNe. that is, when Ihere has been grant of probate, the executors have estsblished that the are suffiuenl asset5 in the estate and any conditions attad to the aGY are etherwilhin thè (a)nkni of the charity or have been rnet. Yes Nla Yes Nla Government grants The charity has receival govemment grants in the reFKJrbng perirMI Gift Aid receivabk is induded in incorne when there is a valid dedaration from the donor. Any Grft Aid amount recovered on a donaton is tt>nsidered trj be part of that gift and 15 treated a5 an addition to Ihe same fund as Ihe Inth"al dcfiatson unless the donor or the temis ofthe appeal have swffied othense. Tax claimS on donations and gifts Yes Nla Contractual income and This is onty induded in the SOFA orKe the charity has provided the rdatej good5 or perforrnance related services or mettt)e perf0M)an rdated ¢X)ndOn grants Yes Nla Yes Nla Donated goods Donated goods are rneasura at fairvalue lthe arnwnt tsthich the asset could be exthangedl unless impractic21 to do so_ The cost of any stock of goods donated for distiibution to benefioanes is deemed to be the fair value of those prfts at Ihe tme of their teteipt and Ihey are twwnised on receipt. In the reporting period in which the sttKks are distnbuted. they are recognised as an expense at the e2nwng amount of the st(J(s at distribubtin. Donated goods for resale are measured at fair value on In81 recoJnthn. which is lh& expected prOedS frorn Sale les5 the expeLted cost5 of sale. and recogn15ed in 'Income from other trading activities. wth the corresponding stk recognised in the balan sheet. On its sale the value of st(Kk 15 tharged against'lncoTne froTn other trading activities. and the proceeds from sde are also rewnised as'lnwme from othertrading activities.. Yes No Nla Yes No Nla Yes Nla G(x)d5 donated for orwing use bythe chattty aTe re9n11 as tangiide fiXj a55ets and induded in the SOFA as incoming restyjrces when receivable. Yes No Nla Grfts In kind for use by Ihe tharity are induded in Ihe SOFA as in(x)me from donations when receivable. Donated $eM¢es and Donated services and faciltbes are induded In the SOFA when rteived at the value of the gift to the charity provided the value of the gift can be Measu rdiabty. Donated se[wS and faoltbe5 that are Imrnediatety are Te(Lgn15ed a5 income with an equivalent arnnt reo>Jnised as an expense under Ihe aFpropriate heading In the SOFA. Yes No Nla Yes Nla Yes No Nla Support ¢osts The charity has inCued expenditure on supput costs. Yes No Nla Volunteer hdp The value of any vduntary help received is not I[uded in the accounts tJt 15 deSbed In thè trustees. annu rerx es No Nla In¢ome from intewt, royalties and dividends This is induded in the acttxjnts when 1p1 is probatAÈ and the amount receivable can be measured rdrdbty. Income frorn membership Metnbership subscripbws eNed ID the Dalure of a gtft are re(Lgnil in OonatK)n5 subscriptions and Legaaes. Yes Nla Membership subscripbws wthich give5 a rnember the right to buy setvw or other benefits are recognised as ino)me eamed from the provison of gcoys and serViS as income from tharitable acbvtbe5. es Nla
Yes Nla Settlement of insurance clalms Insurance daims are only induded in the SOFA when Ihe general income recognitk)n riteria are rDet15.10 to 5.12 FRS102 SORPI arKI are Ire as an itern of other ino)me in the SOFA. Yes No Nla Investment gains an losse5 This indudes any realised or unrealised gains or b5ses on Ihe sale of investments and any gain or loss resulting firjm revaluing invesbnènts trj market value at tt)e end of thè year. 2.3 EXPENDITURE AND LIABILITIES Liability ¢OgnItiOn Liabilrties are recognised Nvhere is trK)re likdy than rx)t that there 15 a kgal or constructve obligaton commrtting the charity to pay out resources and Ihe anuTht of the obligation can be rDeasured th reasonable rtainty. Yes No Nl8 es Governance and 5UPPOrt costs SupFQrt Costs have been alkcated betsveen governance costs and other supFort. Govemanr (x)sts MpnSe all (x)Sts inv(Awng putAic a¢xx)untsbiltty of Ihe charty and its compliance wth wulat'on and gocé practi. Supwrt o)sts indude central functions and have been alk¢ated to activity ojst ategories on a ba51S CQD5iStent wih the use of resour. eg alkubng property costs by floor areas. or per caprta. staff costs by the time spent and other costs by their usage. Yes Nla es Nla Grants wlth perfomiance conditions Where the chanty gives a grant wilh (nd[bOn$ ftjr its payment bng a speraffc levet of service or output to te provided. such grants are onty reccyjnised in the SOFA once the r1plent of the grant has provKYed the spetsfied seN( orouty)uL Grants payable without perfomance cond6tlons Where there are no o)ndrtions attaching to the grant that enae$ the donor charity to realistically avoid the cornrnitment, a Iiabiltty forthe full funding obligabon tnu5t be racognised. Yes No Nla Redundancy cost The Gharity tnade no rundancY paymerts during the rewrbng periLKI. Yes No Nla Deferred in¢ome No materid item ofdefeffed inccffle has been Ind in the actounts. Yes Nla Yes No Nla Cred08 The charty has creditors whKh are measured at setttement arnnts less any trade discount5 A liability Is measured on recognition at its historical cost and then subsequenty rneasured at the best estirnate of Ihe amount require(I to te the obligation at the reporbng date The charity accounts for basicfinanual InstruEnts on intbal regnon as per paragraph 11.7 FRS102 SORP. Subsequent measurement is as Fer paragraphs 11.17to 11.19. FRS102SORP. Provision8 for liabilities Yes No Nla Ba$1¢ financial instrument5 Yes Nla 2.4 ASSETS Tangible fixed assets for These are capitalised if Ihey can te for wrfjre than one year. and cost at least use by charity They are valued at cost Yes No Nla The depreciation rates and rnethcrtjs used are disdosed in note 9.2. The charty has intangitle fixed assets. that is. norMonelary assets that do not have physical Substan but are Idenbfiable and are by the tharity through custody or legal rights. The amorbsation rates and methods are disdosèj In note 9.5 Intangibl8 fixed assets Yes No Nla es Nla They are valued at cost Heritage assets The charty has heritage assets. that is. nOrmOnelary assets historic, artistic. 5oentffjc. teChno91(al. geophysical or environtnentsl quale$ Ihat are hekl and maintained pnnapalty for Ih*r contnbution to knowledge and Djtture. The depreuation rates and rnethods 1 as dixbsed In note 9.6.1.4. Yes No Nla Yes No Nla They are valued at cost Inve8tsnents Fixed asset Invesbments in quoted Sha8. traded bonds and similar investments are valued at initialty at Cost and subsequenlty at f3irvalue ltheiT rnarket value) at the year end. The same treatment Is apled to unlisted investments unless fair value cannot be rneasured reliabty in bvhith case tt 15 rneasured at C05t $S ImpaiTrnenL Yes Nla Investments hdd for re5ak or pending their sale and cash and cash equivalents wth a maturity date of less than 1 year are Ireated as current asset investrnents Yes Nla sto¢k$ and work in progress Stocks hdd for sale as part of nOrPtharits tsade are measured at Ihe kyweror cxjst or net reslisabk value. Yes Nla Good$ or services provided as part of a Charitab activity are [sUred at net realisable value based on the service ential provided by iterns of stiKk. Yes No Nla Work in progress is valued at cost les5 anyfOreSeeae Ioss that is likety to CcUr0n the Yes Nla
Debtors (ind1n9 trade flebtors and loans recNabl are measured on inibal rewnitK)n at setuement amount after any trade discounts or amount advanced bythe charity. Subsequentty. they arÈ measural at thè e2sh or other¢XJndÈr8fron expied to be *1¥ed. Yes Nla Debtors The charty has has investrnents which it hc4ds for resa or pending their sale and L3sh and cash equivalents wth a maturtty date less than one year. These include cash on deposrt and cash equivalents with a rnatunty date of less than one year hek4 for investment purtQ5es rather than to meet short temi Gqsh eA)mmitments as fall due. cutnt a$$et investrnents Yes Nla Yes Nla They are valued at frairvalue ept %Yhere tlw qualfy a5 baC finanaal instsurnents. 10
Section C Notes to the accounts Icontl Note 2 2.2 INCOME Accounting policies This stsndsrd list ofaccountingpolicies has been appld by Ihe charity except forthose tKked"No"or'Wa". Where a rfferent or addrtionalpoli¢yhas been adopte¢l then this is detailedNn the box below. Recognltlon of Income These are induded in the Ststement of Finartial Acti¥e$ ISOFAI when". the charity becorne5 ented to the resour". it is more likdy than not that the trustees wll re£ive the resour(s." and the Monetary value can te measured ith suffiaent rdrdbilty. Yes Nla There has been no offsetting of as5et5 and Irabiltbe5. or incorne and expense5. Un55 wuired or permitted by the FRS 102 SORP or FRS 102. Yes No Nla Offsettlng Yes Nla Grants and donations are onty Included in the SOFA when the generd in(y)rne recognition cntena are met15.10 to 5.12 FRS102 SORPI- In the case of performance related grants. IrKome mustonty be recogni to the extent that the thartiy has prowded the speufi& giKK15 or Servi5 a5 entsuetnent to the grant only occurs when the FerfOrman rdated conditr.ons are met15.16 FRS 102 Grants and donauons Yes Nla SORPI. Legacies Legaties are included in the SOFAwhen receipt is probaNe. that is, when Ihere has been grant of probate, the executors have estsblished that the are suffiuenl asset5 in the estate and any conditions attad to the aGY are etherwilhin thè (a)nkni of the charity or have been rnet. Yes Nla Yes Nla Government grants The charity has receival govemment grants in the reFKJrbng perirMI Gift Aid receivabk is induded in incorne when there is a valid dedaration from the donor. Any Grft Aid amount recovered on a donaton is tt>nsidered trj be part of that gift and 15 treated a5 an addition to Ihe same fund as Ihe Inth"al dcfiatson unless the donor or the temis ofthe appeal have swffied othense. Tax claimS on donations and gifts Yes Nla Contractual income and This is onty induded in the SOFA orKe the charity has provided the rdatej good5 or perforrnance related services or mettt)e perf0M)an rdated ¢X)ndOn grants Yes Nla Yes Nla Donated goods Donated goods are rneasura at fairvalue lthe arnwnt tsthich the asset could be exthangedl unless impractic21 to do so_ The cost of any stock of goods donated for distiibution to benefioanes is deemed to be the fair value of those prfts at Ihe tme of their teteipt and Ihey are twwnised on receipt. In the reporting period in which the sttKks are distnbuted. they are recognised as an expense at the e2nwng amount of the st(J(s at distribubtin. Donated goods for resale are measured at fair value on In81 recoJnthn. which is lh& expected prOedS frorn Sale les5 the expeLted cost5 of sale. and recogn15ed in 'Income from other trading activities. wth the corresponding stk recognised in the balan sheet. On its sale the value of st(Kk 15 tharged against'lncoTne froTn other trading activities. and the proceeds from sde are also rewnised as'lnwme from othertrading activities.. Yes No Nla Yes No Nla Yes Nla G(x)d5 donated for orwing use bythe chattty aTe re9n11 as tangiide fiXj a55ets and induded in the SOFA as incoming restyjrces when receivable. Yes No Nla Grfts In kind for use by Ihe tharity are induded in Ihe SOFA as in(x)me from donations when receivable. Donated $eM¢es and Donated services and faciltbes are induded In the SOFA when rteived at the value of the gift to the charity provided the value of the gift can be Measu rdiabty. Donated se[wS and faoltbe5 that are Imrnediatety are Te(Lgn15ed a5 income with an equivalent arnnt reo>Jnised as an expense under Ihe aFpropriate heading In the SOFA. Yes No Nla Yes Nla Yes No Nla Support ¢osts The charity has inCued expenditure on supput costs. Yes No Nla Volunteer hdp The value of any vduntary help received is not I[uded in the accounts tJt 15 deSbed In thè trustees. annu rerx es No Nla In¢ome from intewt, royalties and dividends This is induded in the acttxjnts when 1p1 is probatAÈ and the amount receivable can be measured rdrdbty. Income frorn membership Metnbership subscripbws eNed ID the Dalure of a gtft are re(Lgnil in OonatK)n5 subscriptions and Legaaes. Yes Nla Membership subscripbws wthich give5 a rnember the right to buy setvw or other benefits are recognised as ino)me eamed from the provison of gcoys and serViS as income from tharitable acbvtbe5. es Nla
Yes Nla Settlement of insurance clalms Insurance daims are only induded in the SOFA when Ihe general income recognitk)n riteria are rDet15.10 to 5.12 FRS102 SORPI arKI are Ire as an itern of other ino)me in the SOFA. Yes No Nla Investment gains an losse5 This indudes any realised or unrealised gains or b5ses on Ihe sale of investments and any gain or loss resulting firjm revaluing invesbnènts trj market value at tt)e end of thè year. 2.3 EXPENDITURE AND LIABILITIES Liability ¢OgnItiOn Liabilrties are recognised Nvhere is trK)re likdy than rx)t that there 15 a kgal or constructve obligaton commrtting the charity to pay out resources and Ihe anuTht of the obligation can be rDeasured th reasonable rtainty. Yes No Nl8 es Governance and 5UPPOrt costs SupFQrt Costs have been alkcated betsveen governance costs and other supFort. Govemanr (x)sts MpnSe all (x)Sts inv(Awng putAic a¢xx)untsbiltty of Ihe charty and its compliance wth wulat'on and gocé practi. Supwrt o)sts indude central functions and have been alk¢ated to activity ojst ategories on a ba51S CQD5iStent wih the use of resour. eg alkubng property costs by floor areas. or per caprta. staff costs by the time spent and other costs by their usage. Yes Nla es Nla Grants wlth perfomiance conditions Where the chanty gives a grant wilh (nd[bOn$ ftjr its payment bng a speraffc levet of service or output to te provided. such grants are onty reccyjnised in the SOFA once the r1plent of the grant has provKYed the spetsfied seN( orouty)uL Grants payable without perfomance cond6tlons Where there are no o)ndrtions attaching to the grant that enae$ the donor charity to realistically avoid the cornrnitment, a Iiabiltty forthe full funding obligabon tnu5t be racognised. Yes No Nla Redundancy cost The Gharity tnade no rundancY paymerts during the rewrbng periLKI. Yes No Nla Deferred in¢ome No materid item ofdefeffed inccffle has been Ind in the actounts. Yes Nla Yes No Nla Cred08 The charty has creditors whKh are measured at setttement arnnts less any trade discount5 A liability Is measured on recognition at its historical cost and then subsequenty rneasured at the best estirnate of Ihe amount require(I to te the obligation at the reporbng date The charity accounts for basicfinanual InstruEnts on intbal regnon as per paragraph 11.7 FRS102 SORP. Subsequent measurement is as Fer paragraphs 11.17to 11.19. FRS102SORP. Provision8 for liabilities Yes No Nla Ba$1¢ financial instrument5 Yes Nla 2.4 ASSETS Tangible fixed assets for These are capitalised if Ihey can te for wrfjre than one year. and cost at least use by charity They are valued at cost Yes No Nla The depreciation rates and rnethcrtjs used are disdosed in note 9.2. The charty has intangitle fixed assets. that is. norMonelary assets that do not have physical Substan but are Idenbfiable and are by the tharity through custody or legal rights. The amorbsation rates and methods are disdosèj In note 9.5 Intangibl8 fixed assets Yes No Nla es Nla They are valued at cost Heritage assets The charty has heritage assets. that is. nOrmOnelary assets historic, artistic. 5oentffjc. teChno91(al. geophysical or environtnentsl quale$ Ihat are hekl and maintained pnnapalty for Ih*r contnbution to knowledge and Djtture. The depreuation rates and rnethods 1 as dixbsed In note 9.6.1.4. Yes No Nla Yes No Nla They are valued at cost Inve8tsnents Fixed asset Invesbments in quoted Sha8. traded bonds and similar investments are valued at initialty at Cost and subsequenlty at f3irvalue ltheiT rnarket value) at the year end. The same treatment Is apled to unlisted investments unless fair value cannot be rneasured reliabty in bvhith case tt 15 rneasured at C05t $S ImpaiTrnenL Yes Nla Investments hdd for re5ak or pending their sale and cash and cash equivalents wth a maturity date of less than 1 year are Ireated as current asset investrnents Yes Nla sto¢k$ and work in progress Stocks hdd for sale as part of nOrPtharits tsade are measured at Ihe kyweror cxjst or net reslisabk value. Yes Nla Good$ or services provided as part of a Charitab activity are [sUred at net realisable value based on the service ential provided by iterns of stiKk. Yes No Nla Work in progress is valued at cost les5 anyfOreSeeae Ioss that is likety to CcUr0n the Yes Nla
Debtors (ind1n9 trade flebtors and loans recNabl are measured on inibal rewnitK)n at setuement amount after any trade discounts or amount advanced bythe charity. Subsequentty. they arÈ measural at thè e2sh or other¢XJndÈr8fron expied to be *1¥ed. Yes Nla Debtors The charty has has investrnents which it hc4ds for resa or pending their sale and L3sh and cash equivalents wth a maturtty date less than one year. These include cash on deposrt and cash equivalents with a rnatunty date of less than one year hek4 for investment purtQ5es rather than to meet short temi Gqsh eA)mmitments as fall due. cutnt a$$et investrnents Yes Nla Yes Nla They are valued at frairvalue ept %Yhere tlw qualfy a5 baC finanaal instsurnents. 10
Section C Notes to the accounts {cont) Note 3 Analysis of income Restricted income funds Unrestricted funds Totsl funds Prior year Anal sis ifts Donations and legacies: Donations and Gift Aid General grants provided by governmenuother charities 5,800 2,111 5,800 2,111 6,132 5,800 13.711 5,800 13,711 1,154 7,286 Totsl Charitable activities: Membership subscriptions and Gang Show Site fees . The Quarries Sale of clothing and badges Camps and activities Other receipts JamboreelDamboreellntemational Gan Show and tickets Profit on dis osal of assets 114,266 33,815 15,390 69,785 8,543 114,266 33,815 15,390 69,785 8,543 100,888 25,479 17,559 45,229 10,684 13,352 1,252 2,551 5,350 249.700 2,551 5,350 249,700 Total 214,443 Income from investments: Interest income 3,272 3,272 3,272 3.272 1,167 1,167 Total
Section C Notes to the accounts (cont) Note 4 Analysis of expenditure This year Last year Restricted Income funds Unrestrlcted Restrlctad funds income funds Totsl funds Unrnstrlctèd funds Analysis Total funds Expenditure on charitable activities: Membership subscriptions Stock of clothing and badges Camps, activities and hall hire Gang show expenses Purchases and repair of equipment Insurance Utilities Administration expenses Site development expenses Printing and stationery Sundry expenses Site maintenan Trustee and Leader expenses JamboreelDamboreelSpecial projects Depreciation and write downs Total expenditure on charitable activities 90.125 10,823 55.011 2,372 2,612 6,575 11,033 1,483 7,036 310 1,781 22.599 12,752 90.125 10,823 55,011 2,372 2,612 6,575 11,033 1,483 7,036 310 1,781 22,599 12,752 77,862 14,312 31,553 1,316 77,862 14,312 31,553 1,316 7,192 10,601 2,440 560 300 4,801 25,545 11,294 9,044 45,075 7,192 10,601 2,440 560 300 4,801 25,545 11,294 13,613 45,075 4,569 17.601 17,601 242.113 242.113 241.895 4,569 246,464 12
Section C Notes to the accounts Note 5 Detsils of certain items of expenditure 5.1 Fees for examination of the accounts This year Last year Independent examineffs fees Assurance services other than audit or independent examination Tax advisory fees Other fees (for example: financial advice, consultancy, accountancy services) paid to the independent examiner 13
Section C Notes to the accounts Note 5 Detsils of certain items of expenditure 5.1 Fees for examination of the accounts This year Last year Independent examineffs fees Assurance services other than audit or independent examination Tax advisory fees Other fees (for example: financial advice, consultancy, accountancy services) paid to the independent examiner 13
Section C Notes to the accounts (cont) Note 7 Stocks Stock 2025 2024 Charitable activities: Badges Shop Tuck shop 9,028 6,218 8,582 8.720 50 163 17,660 15.101 15
Section C Notes to the accounts (cont) Note 8 Debtors and prepayments Analysis of debtors 2025 2024 Prepayments and accrued income 11,017 11,017 13,890 3,890 Total 16
Section C Notes to the accounts (cont) Note 8 Debtors and prepayments Analysis of debtors 2025 2024 Prepayments and accrued income 11,017 11,017 13,890 3,890 Total 16
Section C Notes to the accounts {cont} Note 10 Creditors and accruals 10.1 Analysis of creditors Amounts falling due within one year This year Last year Netherlands 2026 trip County and HQ Membership fees Annual Group Memberships in advance 11,330 90,125 77,862 108,950 0,405 95,009 18
Section C Notes to the accounts (conti Note 11 Char funds 11.1 Detsil$ of material funds held and movements Fund balances brought forward Fund balances cartled forward Type Purpose and Restrictions Income Expenditure Transfers Fund names Balance of Darnboree funds Restricted For event 131 131 131 131 Trtal Funds 19
Section C Notes to the accounts Icontl Note 12 Chari funds cont 12 Details of material funds held and movements during the previous rtin Fund balances brou91rt forward Fund balan¢eB carried forward Typè Purpos• and Réstrictions Ineorr* Expènditurè Fund namès Darnboree funds RestriGted For event 1.510 1.510 3,190 3,190 4.569 4,569 131 131 Total Funds 20
Section C Notes to the accounts Icontl Note 13 Transactions with trustses and related parties 13.1 Trustees, expenses If the charity has paid trustees expenses ft>r fiilfilling their duties, detsils of such transactions should be provided in this note. M there are no transactions to report, please enter "True" in the box below. If there are transactions to report, please enter "False". No trustee expenses have been incurred (True or False) FALSE Type of expenses reimbursed This year Last year Travel Subsistence Accommodation Other {please specifyl: TOTAL Please provide the number of trustees reimbursed for expenses or who had expenses paid by the charity 13.2 Transaction(s) with related parties Please give details of any transaction undertaken by (or on behalf OQ the charity in which a related party has a material interest. including where funds have been held as agent ft)r relatedparties. If there are no such transactions. please enter Yrue. in the box pmvided. This year There have been no related party transactions in the reporting period (True or False) TRUE 21