K•yn•s Dlsmcl Scoul eovncl
Year ended 31 h1￿ch 2025
IIIDEP&IIXNT EX￿lINER's REPOftT TO THE TRiISTEES
I repc*l lo Ihe Trustees on my exorrlnolkn ot Ihe ￿CC￿nts of ts otM)V8 Chth I'lhe IrL￿'S fry Ihe
yecy ended 31 M￿ch 21Y25.
As Ihe Chryity Twstees of Ihe Tnxt. ycu ore respons*￿ ICA ryepcxo1tr￿ ol Ihe ￿CoUnts
c￿dcmCe vAth re(wrwrnnts ol ts Chcxllles Acl 3)1 l ('Ihe Acl.).
I rep￿ in respect of my ot Trusl's 0CCLY￿ts c(xri8d wl seclth 145 01 the 2011
Acl iy)d in CCXTYtrJ out my exarThnolion. I Ix)ve I￿￿￿ed DreclKrfts 9ven by the
C￿lItY CorrYni55Km seckn 145151 (bl ol the Act.
The ch(Nlty's gr055 rKome exceeded £2￿.{XXY and l am qUafir￿ lo wdertc*e 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 r￿ter￿￿ resFecf".
The ￿COun￿l¥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 acc￿nts <*d nol comtAy with reqLvern￿ts (Jy￿rThng the l<xm and
content of rtcowrts set cxrt in Ihe CtKNili85 (Acccxmts ¢TMY Rep￿ts> Reguk3lI￿ 2￿ o
Ihcm cmy requremeni lh￿ occounts we a 'true (x)d l(w' view whlch ts nol a mall
I have no conceffts (XYJ fHye come acwos5 no o•h￿ rnt1￿ In c￿nectIc￿ the exijnirotim to
whbch olten11￿ be uder lo ￿1(*￿e a wKJwslonrfry of accounts to be

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 con￿rn 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 p￿sent a true and fair v￿W 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 appl￿d 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 ent￿ed 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. Un￿55 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 Servi￿5 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 othen￿se.
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)nd￿On
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 In￿81 recoJnthn. which is lh&
expected prO￿edS frorn Sale les5 the expeLted cost5 of sale. and recogn15ed in
'Income from other trading activities. wth the corresponding st￿k 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 re￿9n1￿1 as tangiide fiX￿j 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[w￿S and faoltbe5 that are Imrnediatety are Te(Lgn15ed a5
income with an equivalent arn￿nt 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 inCu￿ed expenditure on supput costs.
Yes
No
Nla
Volunteer hdp
The value of any vduntary help received is not I[￿uded in the accounts t*Jt 15
deS￿bed 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 ￿e￿Ned ID the Dalure of a gtft are re(Lgni￿l 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 serVi￿S 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 Ir￿￿￿e￿ 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 an￿uTht 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 b*ng a speraffc levet of
service or output to te provided. such grants are onty reccyjnised in the SOFA once the
r￿1plent 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 ena￿e$ 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 r￿*undancY 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
Cred￿0￿8
The charty has creditors whKh are measured at setttement arn￿nts 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 ￿t￿e the obligation at the
reporbng date
The charity accounts for basicfinanual Instru￿Ents on intbal re￿gn￿on 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$1¢ financial
instrument5
Yes
Nla
2.4 ASSETS
Tangible fixed assets for These are capitalised if Ihey can te for wrfjre than one year. and cost at least
use by charity
They are valued at cost
Yes
No
Nla
The depreciation rates and rnethcrtjs used are disdosed in note 9.2.
The charty has intangitle fixed assets. that is. nor￿Monelary assets that do not have
physical Substan￿ but are Idenbfiable and are by the tharity through
custody or legal rights. The amorbsation rates and methods are disdosèj In
note 9.5
Intangibl8 fixed assets
Yes
No
Nla
es
Nla
They are valued at cost
Heritage assets
The charty has heritage assets. that is. nOr￿mOnelary assets historic, artistic.
5oentffjc. teChn￿o91(al. geophysical or environtnentsl qual￿e$ 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 Sha￿8. 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 ap￿led 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 anyfOreSeea￿e Ioss that is likety to C￿cUr0n the
Yes
Nla

Debtors (ind￿1n9 trade flebtors and loans rec*Nab￿l 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¢XJn￿dÈr8fron exp*ied 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.
cut￿nt a$$et
investrnents
Yes
Nla
Yes
Nla
They are valued at frairvalue e￿pt %Yhere tlw qualfy a5 ba￿C finanaal instsurnents.
10

Section C
Notes to the accounts
Icontl
Note 2
2.2 INCOME
Accounting policies
This stsndsrd list ofaccountingpolicies has been appl￿d 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 ent￿ed 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. Un￿55 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 Servi￿5 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 othen￿se.
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)nd￿On
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 In￿81 recoJnthn. which is lh&
expected prO￿edS frorn Sale les5 the expeLted cost5 of sale. and recogn15ed in
'Income from other trading activities. wth the corresponding st￿k 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 re￿9n1￿1 as tangiide fiX￿j 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[w￿S and faoltbe5 that are Imrnediatety are Te(Lgn15ed a5
income with an equivalent arn￿nt 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 inCu￿ed expenditure on supput costs.
Yes
No
Nla
Volunteer hdp
The value of any vduntary help received is not I[￿uded in the accounts t*Jt 15
deS￿bed 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 ￿e￿Ned ID the Dalure of a gtft are re(Lgni￿l 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 serVi￿S 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 Ir￿￿￿e￿ 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 an￿uTht 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 b*ng a speraffc levet of
service or output to te provided. such grants are onty reccyjnised in the SOFA once the
r￿1plent 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 ena￿e$ 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 r￿*undancY 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
Cred￿0￿8
The charty has creditors whKh are measured at setttement arn￿nts 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 ￿t￿e the obligation at the
reporbng date
The charity accounts for basicfinanual Instru￿Ents on intbal re￿gn￿on 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$1¢ financial
instrument5
Yes
Nla
2.4 ASSETS
Tangible fixed assets for These are capitalised if Ihey can te for wrfjre than one year. and cost at least
use by charity
They are valued at cost
Yes
No
Nla
The depreciation rates and rnethcrtjs used are disdosed in note 9.2.
The charty has intangitle fixed assets. that is. nor￿Monelary assets that do not have
physical Substan￿ but are Idenbfiable and are by the tharity through
custody or legal rights. The amorbsation rates and methods are disdosèj In
note 9.5
Intangibl8 fixed assets
Yes
No
Nla
es
Nla
They are valued at cost
Heritage assets
The charty has heritage assets. that is. nOr￿mOnelary assets historic, artistic.
5oentffjc. teChn￿o91(al. geophysical or environtnentsl qual￿e$ 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 Sha￿8. 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 ap￿led 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 anyfOreSeea￿e Ioss that is likety to C￿cUr0n the
Yes
Nla

Debtors (ind￿1n9 trade flebtors and loans rec*Nab￿l 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¢XJn￿dÈr8fron exp*ied 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.
cut￿nt a$$et
investrnents
Yes
Nla
Yes
Nla
They are valued at frairvalue e￿pt %Yhere tlw qualfy a5 ba￿C 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