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Trustees’ Annual Report for the period from 1 April 2024 to 31 March 2025

Charity name: British Scouting Overseas Area Scout Council (British Scouting Overseas)

Charity registration number: 1151702 United Kingdom Scout Headquarters registration number: 10000205

Objectives and Activities

	SORP reference
Summary of the purposes of the charity as set out in its governing document	Para 1.17	The Purpose of Scouting Scouting exists to actively engage and support young people in their personal development, empowering them to make a positive contribution to society The Values of Scouting As Scouts we are guided by these values: Integrity - We act with integrity; we are honest, trustworthy and loyal. Respect - We have self-respect and respect for others. Care - We support others and take care of the world in which we live. Belief - We explore our faiths, beliefs and attitudes. Co-operation - We make a positive difference; we co-operate with others and make friends
Summary of the main activities in relation to those purposes for the public benefit, in particular, the activities, projects or services identified in the accounts.	Para 1.17 and 1.19	The Scout Method Scouting takes place when young people, in partnership with adults, work together based on the values of Scouting and: - enjoy what they are doing and have fun - take part in activities indoors and outdoors - learn by doing - share in spiritual reflection - take responsibility and make choices - undertake new and challenging activities - make and live by their Promise

Statement confirming whether the trustees have had regard to the guidance issued by the Charity Commission on public benefit	Para 1.18	British Scouting Overseas meets the Charity Commission's public benefit criteria under both the advancement of education and the advancement of citizenship or community development headings

Additional information (optional) You may choose to include further statements where relevant about:	Additional information (optional) You may choose to include further statements where relevant about:	Additional information (optional) You may choose to include further statements where relevant about:
Policy on grant making	Para 1.38	The charity makes limited grants of £100 to assist in opening new Groups and new Sections of existing Groups. The policy is defined in the charity’s internal document dealing with Governance and Compliance
Policy on social investment including program related investment	Para 1.38
Contribution made by volunteers	Para 1.38	British Scouting Overseas is entirely volunteer managed and led. It is our policy that no volunteer should be out of pocket as a result of their voluntary work with the charity. However, our volunteers often donate financially as well as giving their time and skills
Other

Achievements and Performance

Summary of the main achievements of the charity, identifying the difference the charity’s work has made to the circumstances of its beneficiaries and any wider benefits to society as a whole.	Para 1.20	Please refer to the attached copy of our Annual Review

Additional information (optional)

You may choose to include further statements where relevant about:

Achievements against objectives set	Para 1.41	See above
Performance of fundraising activities against objectives set	Para 1.41
Investment performance against objectives	Para 1.41	The charity does not have sufficient funds to invest in longer term investments. The charity has therefore adopted a risk averse strategy to the investment of its funds. All funds are held ina mainstream bank
Other

Financial Review

Financial Review
Review of the charity’s financial position at the end ofthe period	Para 1.21	The trustees are of the view that the charity is sufficiently resourced
Statement explaining the policy for holding reserves stating why they are held	Para 1.22	The charity’s policy on reserves is to hold sufficient resources to continue the activities of the charity should income fall short
Amount of reserves held	Para 1.22	Three months’ operating costs minimum
Reasons for holding zero reserves	Para 1.22
Details of fund materially in deficit	Para 1.24
Explanation of any uncertainties about the charity continuing as a going concern	Para 1.23

Additional information (optional)

You may choose to include further statements where relevant about:

The charity’s principal sources of funds (including any fundraising)	Para 1.47	Membership subscriptions
Investment policy and objectives including any social investment policy adopted	Para 1.46
A description of the principal risks facing the charity	Para 1.46	The trustees have identified the major risks to which they believe the charity is exposed and have compiled a risk register, which is reviewed regularly, so that mitigating activities can be evaluated

The charity has in place systems of internal controls that are designed to provide reasonable assurance against material mismanagement or loss. These include two signatories for all payments and comprehensive insurance policies to ensure that insurable risks are covered The risk register covers risks under the following headings: - external risks (including reputational) - regulatory and compliance risks (particularly safeguarding and data protection) - financial risks - operational risks (particularly health and safety and loss/damage to property) Other

Structure, Governance and Management

Description of charity’s trusts:		British Scouting Overseas is a trust established under its rules which are common to all such units of The Scout Association
Type of governing document	Para 1.25	The governing documents of British Scouting Overseas are those of The Scout Association. They consist of the Royal Charter, which in turn gives authority to the Bye Laws of the Association and The Policy, Organisation and Rules of The Scout Association The charity has also adopted a Governance and Compliance document to supplement the above
How is the charity constituted?	Para 1.25	Unincorporated
Trustee selection methods including details of any constitutional provisions e.g. election to post or name of any person or body entitled to appoint one or more trustees	Para 1.25	According to vacancies at the time, the charity’s annual meeting appoints up to a total of twelve trustees (three-year terms, with option for up to two further terms of three years) including the Chair and the charity’s Treasurer. The Trustee Board has power of co-option, subject to the maximum number of trustees remaining at twelve

Additional information (optional)

You may choose to include further statements where relevant about:

Policies and procedures adopted for the induction and training of trustees	Para 1.51	The charity provides induction and training for trustees by using the materials and facilities of The Scout Association, including an initial programme tailor-made for trustees in The Scout Association

The charity’s organisational structure and any wider network with which the charity works	Para 1.51	The charity operates as part of the organisation and structure of The Scout Association
Relationship with any related parties	Para 1.51
Other

Reference and Administrative Details

Charityname	British Scouting Overseas Area Scout Council
Other names the charity uses	British Scouting Overseas; BSO
Registered charity number	1151702
Charity’s principal address	The Secretary British Scouting Overseas 69 Five Ashes Road CHESTER CH4 7QS

Additional Information (Optional)

Names and addresses of advisers (Optional information)

Type of Name Address adviser Not applicable

Name of chief executive or names of senior staff members (Optional information)

None

Exemptions from disclosure

Reason for non-disclosure of key personnel details Not applicable

Other optional information

Not applicable

Declarations

The trustees declare that they have approved the trustees’ report above

Signed on behalf of the charity’s trustees

~~ee~~	~~Cae~~
~~ee~~	~~Cae~~
Full name ~~ee ~~	Jane Maria Warne ~~Cae~~	David Bull
Position	Chair	Secretary
Date	8 September 2025	8 September 2025

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Words from the Area President "Scouting reminds us that we are stronger when we work together, that every person has something valuable to offer, and that shared experiences build lasting bridges" Integrity Respect Care Belief Co-operation

Scouts Biitish Scouting Overseas By John May CVO OBE DL I'm not entirely sure how it's happened, but here It's not just those delivering the programme we are again. Another year has flown by, and it's overseas. We also rely on a brilliant team of time once more to introduce the Annual Report volunteers here in the UK who give their time to for British Scouting Overseas. It has been a year support, train. mentor and guide. From executive of genuine progress. one where we've continued committee members to events teams, from skills to grow while staying true to the values that unite assessors to marketing leads, every one of you us as a global Scouting family. plays a vital role in keeping BSO moving forward. BSO shares the values and policies of The Scout Association. We are proudly inclusive, open to all who share our belief in supporting young people to reach their full potential, and in helping them become active citizens and future leaders. As we look to the year ahead, let's hold onto the truth that Scouting is notjust about what happens in our meetings, our camps or our expeditions. It's about shaping character, building confidence, and helping each young person play their part in leaving the world a little better than when they found it. It continues to be a privilege to serve as your President. Thank you for all that you do. At the heart of that progress is Graham and his All of this takes place against a global backdrop immediate team: Charlotte, Jan, Chris, Debbie, that feels increasingly uncertain. Political, social Steven, Steve, Shelly, Phil. Sue and Kenny. Their and environmental tensions are rising, and the energy, commitment and good humour have been challenges facing young people today are real. extraordinary. What l admire most is their Yet. in the midst of it all, Scouting continues to willingness to listen, to adapt, and to lead with a offer something steady and hopeful. We stand for quiet confidence that brings out the best in kindness. respect. responsibility and cooperation. others. Together. they have set the tone for We give young people a space to grow. to be leadership across BSO, and the results speak for heard and to feel they belong. And we equip themselves. them with the tools to be the change they want to see in their communities. John Mav Area President l also want to extend my warmest thanks to our Trustee Board, led with care and clarity by Jane. Her steady oversight, alongside the wisdom and dedication of the entire Board, has helped shape our direction and sharpen our focus. Particular thanks go to David, whose meticulous work as Secretary keeps our governance strong and transparent, and to Ben, whose careful stewardship of our finances keeps us on firm footing. Scouting reminds us that we are stronger when we work together, that every person has something valuable to offer. and that shared experiences build lasting bridges. That's as true now as it has ever been. This year has shown, once again, the remarkable reach of BSO. Across 28 countries, we support around 3,000 young people through 59 Scout Groups, 17 Explorer Units and 4 Network Units. thanks to the efforts of more than 800 adult volunteers. It's a scale to be proud of. and a reflection of the time. talent and sheer goodwill that each of you brings to the movement. BSO President

Words from the Area Chair "Together, we continue to keep our Promise to serve young people, helping them develop skills for life and the confidence to shape a better world" Integrity • Respect • Care • Belief • Co-operation

Scouts Biitish Scouting Overseas By Jane Warne This year has been one of growth. energy. and l This year. we have also seen members of the shared purpose across British Scouting Trustee Board taking an increasingly active role Overseas. Week after week. our almost 4.000 in supporting Scouting across the Area. David members have been able to enjoy safe. Clark has been instrumental in helping us challenging, and meaningful adventures thanks understand and plan for growth through his to the dedication of our volunteers at every analysis of membership trends. Sandro Pace level. Bonello has supported trustee recruitment, while Benjamin Atkins and Matt Lightfoot have Our Area Lead Volunteer. Graham Eden. has contributed to the review and development of driven forward our strategic development while our risk management processes. David Bull has keeping our focus firmly on delivering quality ensured that our governance and compliance Scouting. Under his leadership and working processes continue to run smoothly, while also with his Area and District Teams. we have seen coordinating key projects that underpin our major events such as the Kent International effectiveness. Their willingness to contribute Jamboree, Northern Europe Camp. and the time and expertise beyond the boardroom is Middle East District's first skills weekend, making a real difference. alongside representation at HM The King s Birthday Parade. New Groups have been established, programmes strengthened. and progress made towards becoming the sole licence holder in BSO for the Duke of Edinburgh's International Award. My thanks also go to our President, John May, and Vice President. Peter Dawes. for their steadfast support. and to David Bull. whose work behind the scenes makes my role as Chair possible. To every volunteer in BSO, whether leading adventures. supporting from behind the scenes. or serving on our leadership teams. thank you. Together, we continue to keep our Promise to serve young people, helping them develop skills for life and the confidence to shape a better world. I look forward to seeing how our Area continues to grow and develop over the coming year. Jane Warne Area Chair We also mark the departure of several valued colleagues from the Trustee Board. Jan Miller and Tony Dunn step down after serving with dedication and commitment, and we are pleased to welcome lan Silvester and Drew Sangster to the Board. l extend my thanks to Charlotte Thompson, our Area Youth Commissioner, whose commitment Above all. we say a heartfelt thank you to Ben to ensuring Scouting remains youth led Balaam. our Area Treasurer for over a decade. continues to inspire. and to all our District Ben's wise counsel. meticulous stewardship of teams for their creativity and hard work. our finances. and deep care for BSO and its members have left an enduring legacy. His support has been a constant to so many of us, and we will miss him greatly. We are delighted to welcome Martin Payne to the role and look forward to working with him in the years ahead. BSO Chair

Words from the Area Lead Volunteer "BSO is very much a part of UK Scouting and it's important that we remember that we are a core part of UK Scouting" Integrity Respect Care Belief Co-operation

Scouts Biitish Scouting Overseas By Graham Eden We speak often of how we are a movement Our change in our volunteering structure, has in Scouting. Always going forward. updating helped greatly to de-mystify some of our with changes, striving to remain current and roles and titles to help bring clarity at Area a part of our communities. On reflecting on and Districts on streamlined lines for support how we've changed and moved forward over for members. We ae on a journey with this the last 12 months, the word and in developing these teams further to "Transformational: feels the most enhance the support for our members across appropriate. BSO. We are being guided by the feedback from you, our members and we want to Transformation & The Volunteer Experience support you. The new structure has also been Our scouting year has been dominated by the an excellent opportunity for our Districts to transformation journey, as we got to grip develop new teams to bring more localised with our new digital tools, our new support to our members, in addition to the volunteering structures and our new adult Area Team. learning setup. It is fair to say that the arrival of the new digital tools has been something of a journey, with some bumps along the way. In the long run the new membership system will be of benefit, and has in some areas made some processes easier. It is a journey and we have a bit to go still. We're also working to secure a single operating license for the Duke of Edinburgh's International Award, which will create a framework for more young people to access The Award. improve access to adult volunteer training and create a community for sharing good practice. Speaking of community, through our Programme Support Lead, Emma, we've undertaken a programme support survey in the first part of the year and are now working on putting together an event for members in early 2026. These initiatives within the programme team will take time to bear fruit and bring future benefit to us all. Programme We've had an active year on the programme front, with our Programme Lead, Jan meeting members from Middle East and across BSO, with I recurring theme.How to access the activity permit scheme. We are working to build up our team of assessors and access to assessors to aid members in being able to earn permits. This coupled with working closely with our volunteer and staff colleagues at UKHQ to address the long running insurance queries for accessing 3, party providers. BSO Lead Volunteer

Volunteer Development & Support The year has not just been about change. The year has seen an increased focus on processes and listening. we've had compliance and safety, with the launch of the opportunities to contribute and celebrate. new safety learning. The focus on compliance BSO was represented at The Scouts with our mandatory learning (safety & Summit25 conference, by 6 of our BSO safeguarding) coupled with local and DBS Leadership Team, coupled with youth disclosure checks are key in supporting us to representation at the UK Youth Forum in provide a safe environment for scouting Manchester. Both events gave opportunities across BSO. We continue to perform well on for BSO to contribute to our upcoming these key metrics at around 98% compliance. strategy for UK Scouting. We were honoured to be asked to participate in We've now had 8 months of new adult welcoming our new Chief Scout last autumn volunteers progress through the new in London with members from across the UK "Growing Roots" learning, which replaced ourand also had representation at this year's getting started training. giving a self-service. Trooping the Colour. BSO is very much a on demand learning experience. Our learning part of UK Scouting and it's important that team will be re-focussing on the delivery of we remember that we are a core part of UK the woodbadge modules, which will help to Scouting. yes a little bit different. but that add additional value to the learning difference brings diversity to our movement. experience for new, and not so new, adult volunteers. It's been a privilege to be able to celebrate 4 King Scout Awards in the last 12 months within BSO. The highest award in Scouting is a challenge to earn and achieving it is the culmination of an Explorer Scout or Scout Network member engaging in a wide range of activities and commitments to earn this awarded, often in tandem with their Gold DofE. My congratulations to Charlotte, Faith, Etienne and Yousef.Congratulations to you all on your achievement. EXPLO IlIL--I Growth and Development have been a key theme over the year, with census showing strong growth in BSO membership. with an inflation beating 9.3% growth in youth membership at 2997, supported by a 5.8% growth in adult membership at 936 giving us a total BSO membership of 3933 (we'll need to find 67 more for 2026).Our census returns show that demand for British Scouting in our overseas communities remains strong and we're working on a simplified process for progressing enquiries from new countries. li/ BSO Lead Volunteer

Scouts Biitish Scouting Overseas We've also had a large number of adult volunteers recognised this year with good service awards. All of whom are recognised later in this report and l extend my congratulations to them all. Scouts As you read this report and we gather for our AGM, it's an opportunity to reflect on the year past as we look to the year ahead. For myself, I reflect on my first year as your Lead Volunteer. Being fortunate to meet leaders across Southern Europe, Belgium and Middle East. hearing first hand what is needed to help deliver more adventure for our young people. I've greatly valued having the opportunity to get out and about and meeting people and hearing this first hand and better understanding the challenges on the ground.my team and l are focussed and driven to support you in alleviating these challenges as best we can. Not all remedies are within our gift, but we will Do our Best SCt5 Let us Be Prepared for the year ahead, keep working collaboratively together. supporting each other and learning from one another, for this is what will allow us to continue to growth and develop scouting across BSO into the future. Thank You Graham 10 BSO Lead Volunteer

Scouts 2024 • 2025 British Scouting 1000 Area 27 Southern Europe 731 800 Middle East 1162 600 400 Rest of the World 923 200 Northern Europe 1090 Youth Membership Up 9.3 % to 2997 Adult Membership Up 15.8 % to 936 We have I leader for every 5 young people across BSO 14 % increase in teenagers taking part in BSO Scouting

Scouts British Scouting Long Service Awards in BSO 50 50 Years Long SeNice Award Andy Shepherd 51 5 Years Long Service Award Lara Balls Emma Barker David Beech Jasmeet Bhamra Tim Cranton Thomas Danson Mark Farrell Rosemary Forrester Valentina Giornetti Lauren Gardner Robert Koval Toral Laxhman Jonathan Leadley Mauro Lovecchio Sonia Malik Paolo Magnani Claire Maynard Paul Mogensen Joseph Monk Jack Morris Alba Rueda Kira Stewart Paul Stopford Katrin Talwar Linda Wickenden Stephen Wines 40 40 Years Long Service Award David Mitchell 30 30 Years Long Service Award Paul Saunders John Tranter Carol Wright 15 Years Long Service Award Robert Edwards Nicholas Frank William Peel Paula Skinner Andrew Squire 15 10 10 Years Long Service Award Rachel Gagnon Martin Haines Vimala Krishnan Faisal Munif Brendan O'Brien Mark Vickers Jan Waite Fatma Zebadia Every adult who gives their time to Scouting supports the development of young people and without them Scouting and the adventures it offers simply would not happen.

Scouts British Scouting Top Awards in BSO Silver Acorn Jon Copner Steve Sutton King's Scout Award Etienne Combeleran Yousef Elziny Charlotte Thompson Nathaniel Wittevrongel Award for Merit Shelly Burrows Rebecca Felgate Irina Krishnan Rachel O'Rourke Alfonso Sanchez Bernie Steadman Becca Taylor Jos Wittevrongel Chief Scout's Commendation for Good Service Lucia Argos Caroine Drumm Martin Haines Victoria Haines Hugo Hart Melissa Pearce Tim Payne Commissioner Commendation Laura Bennett Brad Clark Vicky Haines Bethany Taylor

NORTHERN Middle East REST OF EUROPE ugj LgJthM THE WORLD Southern Europe Every week, we give around 3,000 young people aged 4-25, Skills For Life info@britishscoutingoverseas.org.uk Registered charity number: 1151702 Scouts Brrtish Scouting Overseas

BSO - 2024/25 Audited Accounts

Annual Accounts For year

1[st] April 2024

31[st] March 2025

AUDITED ACCOUNTS

12[th] August 2025

British Scouting Overseas

Ben Balaam – BSO Area Treasurer

9 Pipit Place, Upper Horsebridge, Hellingly, East Sussex, BN27 1FT. United Kingdom

T: +44 (0)1323 842 580 M: +44 (0)7917 091 868 E: ben.balaam@britishscoutingoverseas.org.uk

W: www.britishscoutingoverseas.org.uk Registered charity number 1151702

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INDEX

1. Preface comments on BSO Account Management

2. BSO Accounts funds locations

3. BSO Fund holding categories

4. BSO Accounts – Opening and Closing figures

5. BSO Accounts for Financial Year 2024 to 2025

a. Reserved & Designated funds held
b. The Scout Association’s Membership Fees & BSO Levy
c. BSO Administration

d. BSO Maintenance

e. BSO Merchandise
f. BSO Travel & General expenses
g. BSO Adult’s Learning & Development
h. BSO Events
i. BSO Sections

j. Funds held in BSO Account for others

k. Lone Scout Group Funds
l. Funds for and from events BSO has attended or are to attend

6. 2025-26 Financial Year – BSO Trustee Board Agreed Budget Sheet

Appendix A: - Area Treasurer’s closing comments

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1. PREFACE COMMENTS BSO ACCOUNT MANAGEMENT

1.1. The BSO Accounts

1.1.1.Collated and recorded from income and expenditure which has been notified / received during the last accounting year.

1.2. Area Treasurer

1.2.1. Member of the BSO Trustee Board
1.2.2. Ben Balaam – Area Treasurer

Accepted and took on role early 2014

Appointed to the role of British Scouting Overseas at AGM on 5[th] September 2014.

1.3. Transactions

1.3.1.Instigated and implemented by the Area Treasurer on the receipt of the appropriate expense claims, being approved by the appropriate authority for expenditure approval, or in accordance with the funds holding in question i.e. TSA Membership Fees, Camps / Activities / Event accounts / Equipment Insurance / Held in BSO Account on behalf of / etc. etc.

2. BSO ACCOUNT FUNDS LOCATION

2.1. These are held in the one Bank Account and no cash or cheques are held outside of this.
2.1.1. Cheques occasionally received; primarily donations from outside bodies; and paid into account
2.2. Active Account is ‘British Scouting Overseas – Community Account’ with Barclays Bank.

3. FUND HOLDING CATEGORIES

3.1. Unrestricted Funds

3.1.1. Open for general operational usage to approved Trustee Board Budget or in exceptional circumstances pending financial need, approved by the Trustee Board.
3.1.2. No account funds are currently held in cash, only within Bank Account and fully accounted in the Bank Statements

3.2. Reserved Funds for TSA Membership Fees

3.2.1. These are transfer funds; only transferred through the BSO account for ease of The Scout Association’s collection process and thus only recorded to agree with BSO bank statements.
3.2.2. These are The Scout Association’s (TSA) funds and would be referenced accordingly in TSA’s Accounts.
3.2.3. These cover Headquarters collected fund receipts for Capitation and Jamboree payments and do not contribute to or influence BSO primary accounting records, in accord.
3.2.4. Note: 2025 Membership Fees received before end of 2024-25 Financial year’s closure for transfer during 2025-26 financial year, are recorded collected and held over into 2025-26 accounts, at which time when all collections complete, the portion for HQ Membership Fees will be transferred to TSA and the Member Fees for BSO apportioned in accord.

3.3. Designated Funds

3.3.1. There are no accountancy restrictions in the application of these funds and thus pending BSO Trustee Board agreement can be re-accounted, if necessary, as unrestricted.

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3.4. Designated / Restricted Event Funds

3.4.1. BSO Account includes collection of attendance fees from participants and stage payment of funds at appropriate times for Event Organisers.
3.4.2. Funds from Events during the 2024/25 accounting year included

3.5. Restricted Funds Held on behalf of others

3.5.1. Where funds are transferred through BSO Account towards others, these are held restricted on their behalf until claimed, pending appropriate funds release approvals, in most cases applicable being restricted expenditure for designated uses only!

3.6. Endowment Funds

3.6.1. No funds held by BSO in this type of account.

4. 2024/25 ACCOUNTS - OPENING and CLOSING FIGURES

(all of the account figures are in GBP)

BSO Account opening balance £ 152.191.57

Total income to expenditure balance = £ -5817.88

2024/25 BSO Account’s closing balance £ 146,373.69

4.1 NOTES: -

Opening Balance take from BSO Account Bank Statement issued on 8[th] April 2024 showing the balance on 31st March 2024; this being the closing balance for British Scouting Overseas prior year’s accounts 2023-24.
Includes transfer funds for Membership Fees payments to The Scout Association (TSA)
Closing Balance on 31[st] March 2025 verified against BSO Account Bank statement issued on 7[th] April 2025.

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5. BSO Accounts Budgeted Income and Expenditures

for Financial Year 2024 to 2025

~~rr~~	~~rr~~	~~rr~~	~~rr~~	~~rr~~		~~ee~~	~~ee~~	~~ee~~	~~ee~~
~~rr~~		BRITISHSCOUTINGOVERSEAS ~~rr~~			Financial Year - 2024-25 BSO ACCOUNTS INCOME / EXPENDITURE ~~ee~~				Financial Year - 2024-25 BSO ACCOUNTS INCOME / EXPENDITURE ~~ee~~
~~rr~~		BUDGET REFERENCE ~~rr~~	TOPIC HEADER ~~rr~~	TOPIC BUDGET FIGURE ENCOMPASSES ~~rr~~	BUDGET / START FIGURE	INCOME / ADJUSTMENTS ~~ee~~	EXPENDITURE ~~ee~~	BALANCE ~~ee~~	~~ee~~
		R & D ~~YT~~ ~~	~~	RESERVED & DESIGNATED INDIVIDUAL FUNDS HELD
~~YT~~			 These are funds set aside by BSO to cover operational need requirements when called upon; they are not all restricted and can be considered for other use, if appropriately reviewed, deemed and agreed by BSO Trustee Board;notethat some of the fund holdings are restricted, because of the holding purpose!  Notethat the funds; asides WSJ hardship figure; are reset each year by the BSO Trustee Board ~~	~~ ~~	~~ ~~	~~ ~~	i~~
~~YT~~ ~~es~~		SUG ~~YT~~ ~~	~~ ~~es~~	Start-up Grants ~~	~~ ~~ss~~	Held to support BSO New Groups & Sections ~~	~~ ~~ss~~	Held to support BSO £2,000.00 ~~	~~ ~~ss~~
~~YT~~ ~~es~~ ~~a~~	~~YT~~ ~~es~~ ~~a~~	HF-YP ~~YT~~ ~~	~~ ~~es~~ ~~a~~	Hardship Fund YPs ~~	~~ ~~ss~~	Held if YP hardship claim ~~	~~ ~~ss~~ ~~se~~	£1,000.00 ~~	~~ ~~ss~~ ~~se~~
~~es~~ ~~es~~ ~~a~~	~~es~~ ~~es~~ ~~a~~	HF-L ~~es~~ ~~es~~ ~~a~~	Hardship Fund Ldrs ~~ss~~ ~~es~~	Held if Leader hardship claim ~~ss~~ ~~es~~ ~~se~~	£1,000.00 ~~ss~~ ~~es~~ ~~se~~	~~ss~~ ~~es~~	~~ss~~ ~~es~~	£1,000.00 ~~ss~~ ~~es~~ ~~ln~~	~~ss~~ ~~es~~ ~~ln~~
~~es~~ ~~a~~		HF-WSJ ~~es~~ ~~a~~	Hardship Fund WSJ ~~es~~ ~~enn~~	Donations here for & thus restricted for said use only ~~es~~ ~~se~~ ~~enn~~	£740.00 ~~es~~ ~~se~~ ~~enn~~	£1,500.00 ~~es~~ ~~enn~~	~~es~~ ~~enn~~	£2,240.00 ~~es~~ ~~enn~~ ~~ln~~	~~es~~ ~~enn~~ ~~ln~~
~~a~~		WSJ-L ~~a~~	WSJ Start-up Loan Fund ~~enn~~	Start-up loan fund held, if used replaced by the WSJ borrowing ~~se~~ ~~enn~~	£1,500.00 ~~se~~ ~~enn~~	~~enn~~	~~enn~~	£1,500.00 ~~enn~~ ~~ln~~	~~enn~~ ~~ln~~
		WSJ-LS	BSO Contribution for BSO WSJ Leaders	for Target sum agreed by Exec some years back from budgeted figure below of £1k/year saved. BSO support to appointed Leaders with 10% of the WSJ cost (Cost unknown until announced thus only anticipated to sufficiently cover!)	below of £1k/year saved. with 10% of the WSJ cost £1,500.00			£1,500.00
		WSJ-LT	WSJ Leader Travel Support Fund	WSJ Leader Fund to support any internal BSO WSJ travel needs for meeting Contingent before WSJ; separate to WSJ travel costs for attending WSJ Leader meetings & WSJ itself these being within its budget	£1,500.00			£1,500.00
~~i~~		ERF ~~i~~	Emergency Reserved Fund ~~ee~~	Designated and held to cover any BSO agreed emergency requiring immediate finance ~~eee~~	£10,000.00 ~~eee~~	~~eee~~	~~eee~~	£10,000.00 ~~eee~~	~~eee~~
~~i~~ ~~yo},~~ ~~a~~		BSO-C ~~i~~ ~~yo},~~ ~~a~~	BSO Area Conference ~~ee~~ ~~yo},~~ ~~	~~	BSO Funds set aside each year between conferences ~~eee~~ ~~ET~~	£1,500.00 ~~eee~~ ~~ET~~	~~eee~~ ~~ET~~	~~eee~~ ~~ET~~ ~~eR~~	£1,500.00 ~~eee~~ ~~ET~~ ~~eR~~
~~i~~ ~~yo},~~ ~~a~~ ~~a~~		EBH ~~i~~ ~~yo},~~ ~~a~~ ~~a~~	Events Balance Holding ~~ee~~ ~~yo},~~ ~~	~~	Events Balance Surplus or Deficit from end of Events being unrestricted ~~eee~~ ~~ET~~	£10,469.63 ~~eee~~ ~~ET~~	£5,940.62 ~~eee~~ ~~ET~~ ~~OO~~	-£3,363.50 ~~eee~~ ~~ET~~ ~~eR~~ ~~OO~~	£13,046.75 ~~eee~~ ~~ET~~ ~~eR~~
~~yo},~~ ~~a~~ ~~a~~	~~yo},~~ ~~a~~ ~~a~~	~~yo},~~ ~~a DC~~ ~~a~~	~~yo},~~ ~~	~~ ~~DC~~	~~ET~~ ~~DC~~	~~ET~~ ~~DC~~	~~ET~~ ~~DC~~ ~~OO~~	~~ET~~ ~~eR~~ ~~DC~~ ~~OO~~	~~ET~~ ~~eR~~ ~~DC~~
~~aa~~	~~aa~~	~~aa~~	Total Reserved or Restricted = ~~a~~		£31,209.63	£7,440.62 ~~OO~~	-£5,463.50 ~~OO~~	£33,186.75 ~~ee~~	~~—~~
~~aa~~	~~aa~~	~~aa~~	~~a~~			~~OO~~	~~OO~~	~~ee~~	~~—~~
~~a~~	~~a~~	~~a~~ ~~ee~~							~~—~~

Page 5 of 14

BB/BSO-2024-2025 Accounts/AGM-30[th] August 2025

BSO - 2024/25 Audited Accounts

~~2~~	~~2~~	BUDGET REFERENCE ~~2~~	TOPIC HEADER	TOPIC BUDGET FIGURE ENCOMPASSES	BUDGET / START FIGURE	INCOME / ADJUSTMENTS	EXPENDITURE ~~oa~~	BALANCE ~~oa~~	~~oa~~
~~2~~		~~2~~ ~~a=~~ ~~	~~ ~~i”~~	MEMBERSHIP FEES AND BSO LEVY ~~oa~~
~~2~~			 Membership Fees are collected on behalf of The Scout Association and is finally recorded in their accounts; balance of collected funds is for BSO operational funding.  It is therefore only shown as a transfer fund within BSO Accounts and therefore is not included as part of BSO’s financial figures for Charity Commission Reporting.  Membership Fees received this year 2024-25 in advance of following year’s payment to TSA & BSO thus, are carried over to 2025-26 Financial Year for said purpose.  TSA Membership fees collected are restricted funds and transferred to The Scout Association and account settled in due accord.  BSO Area Fees collected, are the unrestricted balance being available for budgeted expenditure planning. ~~oa~~						~~oa~~
			2024 TSA FEES & BSO Levy ~~a=~~ ~~	~~	2024 TSA Membership fees & BSO Levy total income		£113,035.50		£0.00 ~~a=~~ ~~
~~a=~~ ~~i”~~	~~a=~~ ~~i”~~			TSA Fees paid ~~a=~~ ~~ee~~	~~a=~~ ~~ee~~	~~a=~~ ~~ee~~	-£99,912.50 ~~a=~~ ~~ee~~		~~a=~~ ~~
~~	~~ ~~i”~~	~~	~~ ~~i”~~			BSO Levy into BSO Funds ~~	~~ ~~ee~~	~~	~~ ~~ee~~
~~	~~ ~~i”~~	~~	~~ ~~i”~~	~~	~~ ~~ee~~ ~~i”~~
~~i”~~		MF25 ~~i”~~	2025 TSA FEES & BSO Levy received in 2023 Accounts	2025 TSA FEES Funds received before end of 2023-24 financial year and carried over to 2024-25 ~~ee~~	~~ee~~	£45,117.73 ~~ee~~	~~ee~~	£45,117.73 ~~ee~~ ~~mi~~	~~
~~i”~~	~~i”~~			~~ee~~	~~ee~~	~~ee~~	~~ee~~	~~ee~~ ~~mi~~	~~
~~i”~~	~~i”~~		Total Reserved or Restricted = ~~ee~~		£0.00 ~~ee~~	£158,153.23 ~~ee~~	-£113,035.50 ~~ee~~	£45,117.73 ~~ee~~	~~


~~4}~~	~~4}~~	~~4}~~ ~~i}~~							~~i}~~
~~4}~~		BUDGET REFERENCE ~~4}~~	TOPIC HEADER	TOPIC BUDGET FIGURE ENCOMPASSES	BUDGET / START FIGURE	INCOME / ADJUSTMENTS	EXPENDITURE	BALANCE ~~i}~~	~~i}~~
~~4}~~		AD ~~4}~~ ~~ee~~ ~~——~~	ADMINISTRATION ~~i}~~ ~~OOOO~~						~~i}~~
~~4}~~ Oe ~~a~~ ~~i~~			 Are funds budgeted for administrative potential costs ~~i}~~ ~~OOOO~~ ~~eees~~ ~~——~~						~~i}~~ ~~a~~
~~a~~ ~~a~~ ~~i~~	~~a~~ ~~a~~ ~~i~~		Stationery, Postage, etc. ~~ee~~ ~~ee~~ ~~——~~		£100.00 ~~es~~ ~~——~~			£877.50 ~~ef~~	~~a~~ ~~
~~a~~ ~~a~~ ~~a~~ ~~i~~	~~a ~~ ~~a~~ ~~a~~ ~~i~~		Bank Charges ~~ee ~~ ~~ee~~ ~~ee~~ ~~——~~		£100.00 ~~es~~ ~~——~~		-£22.50		~~a~~ ~~
~~a~~ ~~a~~ ~~i~~	~~a~~ ~~a~~ ~~i~~		SOWA ~~ee~~ ~~ee~~ ~~——~~		£200.00 ~~——~~				~~
~~a ~~ ~~i~~			International collation ~~ee~~ ~~——~~		£350.00 ~~——~~				~~a~~
~~i~~ ~~Sp~~	~~i~~ ~~Sp~~		Youth Shape Award ~~——~~ ~~ef~~		£150.00 ~~——~~ ~~ef~~	~~ef~~	~~ef~~		~~ef~~
~~i~~ ~~Sp~~	~~i ~~ ~~Sp ~~		~~——~~ ~~ef~~	~~——~~ ~~ef~~	~~——~~ ~~ef~~	~~ef~~	~~ef~~	~~ef~~	~~ef~~
~~a~~	~~a~~		Total Reserved or Restricted =		£900.00	£0.00	-£22.50	£877.50

Page 6 of 14

BB/BSO-2024-2025 Accounts/AGM-30[th] August 2025

BSO - 2024/25 Audited Accounts

MAINTENANCE

|||MA

~~|~~|MAINTENANCE|MAINTENANCE|MAINTENANCE|MAINTENANCE|MAINTENANCE|MAINTENANCE|| |---|---|---|---|---|---|---|---|---|---| |~~|~~||| Funds budgeted to cover the standard costs in maintaining BSO’s structure, systems and
process operational needs in an effective manner
~~es~~||||||~~a~~| |~~|~~
~~a~~|~~|~~
~~a~~||Equipment
~~es~~
~~es~~|Maintenance & Purchase
~~en~~|£1,500.00|£1,592.58|-£54.00|£3,808.18
~~|~~
~~ee~~|~~a~~
~~||~~| |~~|~~
~~a~~|~~|~~
~~a~~||Insurance
~~es~~
~~es~~|Equipment
~~en~~|£650.00||-£500.40||~~a~~
~~||~~| |~~a~~
~~7~~|~~a~~
~~7~~||Power BI
~~es~~
~~ee~~|Licence
~~en~~
~~ee~~|£170.00
~~ee~~|~~ee~~|~~ee~~||~~| |~~
~~:~~| |~~7~~
~~a~~|||BSO Profile
Promotion
~~ee~~
~~es~~|BSO image & recruitment needs
~~ee~~
~~en~~|£200.00
~~ee~~|~~ee~~|~~ee~~||~~:~~
~~||~~| |~~7~~
~~a~~|~~7~~
~~a~~||Comms Team
~~ee~~
~~es~~|Web site maintenance & IT needs
~~ee ~~
~~en~~|£250.00
~~ee ~~|~~ee ~~|~~ee~~||~~:~~
~~||~~| |~~a~~
~~=~~|~~a~~
~~= ~~||~~es~~
~~TT~~|~~en~~
~~TT~~|~~TT~~|~~TT~~|~~TT~~|~~TT~~|~~||~~
~~TT~~| |~~|~~|~~|~~||Total Reserved or Restricted =
~~|~~
~~I~~||£2,770.00
~~|~~
~~I~~|£1,592.58
~~|~~
~~I~~|-£554.40
~~|~~
~~I~~|£3,808.18
~~|~~
~~I~~|~~|~~
~~I~~| |~~|~~|~~|~~|~~|~~
~~I~~|||~~|~~
~~I~~|~~|~~
~~I~~|||~~|~~
~~I~~| |||ME
~~|~~
~~pf~~|MERCHANDISE||||||| |||| Funds budgeted to cover the cost of procuring BSO clothing, badges, etc. which are later
in most cases sold on to BSO Adults with returns back into BSO Account.||||||| |~~||~~|||Clothing & Badges
~~es~~|Clothing review, purchases & Start-up
free issue badges|£250.00|£619.70|-£618.35|£701.35
~~|~~|~~a~~| |~~|~~
~~||~~
~~=~~|~~|~~
~~||~~
~~=~~||Necker
~~|~~
~~es~~
~~ee~~|Necker required
~~|~~|£350.00
~~|~~|~~|~~|~~|~~||~~|~~
~~a~~
~~a~~| |~~|~~
~~||~~
~~=~~|~~|~~
~~||~~
~~=~~||YP
~~|~~
~~es~~
~~ee~~|Training facilities
~~|~~|£100.00
~~|~~|~~|~~|~~|~~||~~|~~
~~a~~
~~a~~| |~~||~~
~~=~~
~~pf~~|~~||~~
~~=~~
~~pf~~||~~es~~
~~ee~~
~~a~~
~~pf~~|~~a~~
~~pf~~|~~Oe~~
~~pf__}]_f}~~|~~Oe~~
~~}]f__}~~|~~__}__]_f__}~~|~~__}__]_f__}~~|~~a~~
~~a~~
~~||~~
~~__}__]_f__}~~| |~~pf~~|~~pf~~||Total Reserved or Restricted =
~~pf~~||£700.00
~~pf__}]_f}~~|£619.70
~~}]_f__}~~|-£618.35
~~}]_f__}~~|£701.35
~~}]_f__}~~|~~}]_f__}~~| |~~pf~~|~~pf~~|~~pf__}]_f}~~|||||||~~}]_f__}~~| |~~pf~~||T&G
~~pf~~

~~=~~
~~|~~
~~a~~|TRAVEL & GENERAL EXPENSES
~~pf }]_f__}~~||||||~~}]_f__}~~| |~~||~~||| Budgeted funds and claimed expenses covering travel and other expenses incurred by the
Leadership Team of BSO
~~es~~||||||| |~~||~~
~~7~~|~~||~~
~~7~~||~~es~~
~~=—~~|Secretarial
~~=—~~|£75.00
~~-———~~|~~-———~~|~~-———~~|£75.00
~~ee~~|~~ee~~| |~~||~~
~~7~~
~~||~~|~~||~~
~~7~~
~~||~~||~~es~~
~~=—~~
~~ee~~|Ex -Area Commissioner
~~=—~~|£1,850.00
~~-———~~|~~-———~~
~~ee~~|-£1,023.81
~~-———~~|-£2,117.43
~~ee~~|~~ee~~
~~a~~| |~~7~~
~~||~~
~~||~~|~~7~~
~~||~~
~~||~~||~~=—~~
~~ee~~
~~es~~|New - Area Commissioner
~~=—~~||~~-———~~
~~ee~~|-£2,943.62
~~-———~~||~~ee~~
~~a~~| |~~7~~
~~||~~
~~||~~
~~||~~|~~7~~
~~||~~
~~||~~
~~||~~||~~=—~~
~~ee~~
~~es~~
~~ee~~|Activities management
~~=—~~
~~ee~~|£900.00
~~-———~~
~~ee~~|~~-———~~
~~ee~~
~~ee~~|-£735.55
~~-——— ~~
~~ee~~|£164.45
~~ee~~
~~ee~~|~~ee~~
~~a~~
~~ee~~| |~~||~~
~~||~~
~~||~~|~~||~~
~~||~~
~~||~~||~~es~~
~~ee~~
~~ee~~|Events management
~~ee~~|£400.00
~~ee~~|~~ee~~|-£63.58
~~ee~~|£336.42
~~ee~~|~~ee~~| |~~||~~
~~||~~
~~||~~|~~|| ~~
~~||~~
~~||~~||~~ee~~
~~ee~~
~~es~~|Youth Commissioner
~~ee~~
~~ss~~|£150.00
~~ee~~
~~ss~~|~~ee~~
~~ss~~|~~ee~~
~~ss~~|£150.00
~~ee~~
~~ss~~|~~ee~~
~~ss~~| |~~||~~
~~||~~
~~||~~|~~||~~
~~||~~
~~||~~||~~ee~~
~~es~~
~~ee~~|Diversity & Inclusion
~~ss~~|£200.00
~~ss~~|~~ss~~|~~ss~~|£200.00
~~ss~~|~~ss~~| |~~||~~
~~||~~
~~||~~|~~||~~
~~||~~
~~||~~||~~es~~
~~ee~~
~~ee~~|Development
~~ss~~|£1,000.00
~~ss~~|~~ss~~|~~ss~~|£1,000.00
~~ss~~|~~ss~~| |~~||~~
~~||~~
~~||~~|~~||~~
~~||~~
~~||~~||~~ee~~
~~ee~~
~~es~~|Transformation|£350.00|||£350.00|| |~~||~~
~~||~~
~~||~~|~~||~~
~~||~~
~~||~~||~~ee~~
~~es~~
~~ee~~|Adult Learning & Development|£1,000.00|||£1,000.00|| |~~||~~
~~||~~
~~||~~|~~||~~
~~||~~
~~||~~||~~es~~
~~ee~~
~~ee~~|Youth Lead training|£400.00||-£47.44|£352.56|| |~~||~~
~~||~~
~~||~~|~~||~~
~~||~~
~~||~~||~~ee~~
~~ee~~
~~ee~~|Perception|£800.00|||£800.00|| |~~||~~
~~||~~
~~|~~|~~||~~
~~||~~
~~|~~||~~ee~~
~~ee~~
~~es~~|Youth Forum
~~es~~|£0.00
~~es~~|~~es~~|-£1151.44
~~es~~|-£1151.44
~~es~~|~~es~~| |~~||~~
~~|~~
~~||~~|~~||~~
~~|~~
~~||~~||~~ee~~
~~es~~
~~es~~|BSO Refund
~~es~~
~~ss~~|£0.00
~~es~~
~~ss~~|~~es~~
~~ss~~|-£456.25
~~es~~
~~ss~~|-£456.25
~~es~~
~~ss~~|~~es~~
~~ss~~| |~~|~~
~~||~~
~~|~~|~~|~~
~~||~~
~~|~~||~~es~~
~~es~~
~~es~~|New Chief Scout Gathering
~~es~~
~~ss~~
~~a~~|£0.00
~~es~~
~~ss~~
~~a~~|~~es~~
~~ss~~
~~a~~|-£83.00
~~es~~
~~ss~~
~~a~~|-£83.00
~~es~~
~~ss~~
~~a~~|~~es~~
~~ss~~
~~a~~| |~~||~~
~~|~~
~~||~~|~~||~~
~~|~~
~~||~~||~~es~~
~~es~~
~~es~~|SE District DC Expense
~~ss~~
~~a~~
~~ss~~|£0.00
~~ss~~
~~a~~
~~ss~~|~~ss~~
~~a~~
~~ss~~|-£92.75
~~ss~~
~~a~~
~~ss~~|-£92.75
~~ss~~
~~a~~
~~ss~~|~~ss~~
~~a~~
~~ss~~| |~~|~~
~~||~~|~~|~~
~~||~~||~~es~~
~~es~~|Area Chair Expense
~~a~~
~~ss~~|£0.00
~~a~~
~~ss~~|~~a~~
~~ss~~|-£153.40
~~a~~
~~ss~~|-£153.40
~~a~~
~~ss~~|~~a~~
~~ss~~| |~~||~~
~~=~~|~~||~~
~~=~~||~~es~~
~~=~~
~~a~~
~~a~~|~~ss~~
~~a~~|~~ss~~|~~ss~~|~~ss~~|~~ss~~|~~ss~~| |~~|~~|~~|~~||Total Reserved or Restricted =
~~|~~
~~a~~||£7,125.00|£0.00|-£6,750.84|£374.16||

Page 7 of 14

BB/BSO-2024-2025 Accounts/AGM-30[th] August 2025

BSO - 2024/25 Audited Accounts

ADULT LEARNING & DEVELOPMENT  Budgeted funds to cover any cost incurred to ensure our Leaders have the facilities available to be appropriately trained ~~| [FF~~ ALD DoE Leader Training costs for DoE International £300.00 £300.00 Training course ~~| a ee eee~~ Area Team Development £1,000.00 £1,000.00 ~~a eeee~~ Training Tools Adult learning & development £560.00 -£51.27 £508.73 ~~ee es ee ae~~ Total Reserved or Restricted = £1,860.00 £0.00 -£51.27 £1,808.73 ~~L pOa ee~~ BSO EVENTS  Budgeted funds to cover costs at events attended and representing BSO at national events ~~|~~ AC Strategy update weekend £750.00 -£270.80 £479.20 ~~aen~~ International award expedition £500.00 £500.00 ~~a eees an~~ EV NRSA Course support £400.00 £400.00 ~~a eens ns an~~ Gilwell Reunion £500.00 -£100.00 £400.00 ~~a enes es an~~ YC Weekend £200.00 £200.00 ~~a enes an~~ Gilwell Reunion Promotion Stand and Graphics £250.00 £250.00 ~~a e~~ ~~e s an~~ TSA - Summit 25 -£1,750.00 -£1,750.00 ~~Lo es es an~~ Total Reserved or Restricted = £2,600.00 £0.00 -£2,120.80 £479.20 ~~L po~~ SECTIONS  Budgeted funds to support any Section event needs i.e. Squirrels start-up in BSO. ~~poBePee~~ SN Wear my Neckers Scheme £100.00 £100.00 Section Support OSM £125.00 £125.00 ~~a i ee ee~~ Total Reserved or Restricted = £225.00 £0.00 £0.00 £225.00 ~~rree a ee eee~~ Total unreserved or unrestricted = £16,180.00 £2,212.28 -£10,118.16 £8,274.12 ~~a~~ BUDGET / BUDGET TOPIC INCOME / BUDGET FIGURE ENCOMPASSES START EXPENDITURE BALANCE REFERENCE HEADER ADJUSTMENTS ~~|tb | l|l~~ FIGURE ~~Or”~~ HELD IN BSO ACCOUNT FOR OTHERS  These fund are held to reduce the incurrence of transfer bank charges, some below are donations for specific use, others surplus received from a transfer or fee paid or similar. ~~|~~ Balance of donation made to 1st Ascension Held ASC Ascension for sole purpose to £1,300.63 £0.00 £1,300.63 Funds purchase equipment Ascension Held Donation for next WSJ attendee from A-WSJ £500.00 £0.00 £500.00 WSJ Donation 1st Ascension ~~aeeee ee~~ BB/BSO-2024-2025 Accounts/AGM-30[th] August 2025 Page 8 of 14

BSO - 2024/25 Audited Accounts

~~a~~	~~a~~	SH-WSJ ~~a~~	St Helena Held WSJ Donation ~~a~~	Donation for next WSJ attendee from 1st Jamestown St Helena ~~ee~~	~~ee~~	£500.00 ~~ee~~	£0.00 ~~ee~~	£500.00 ~~a~~
~~a~~ ~~a~~		SKF ~~a~~ ~~a~~	1st Salmiya, Kuwait Held Funds ~~a~~	Winnings from TSA competition ~~ee~~	~~ee~~	£40.00 ~~ee~~ ~~ee~~	£0.00 ~~ee~~	£40.00
~~a~~ ~~a~~ ~~a~~ ~~a~~		2SF ~~a ~~ ~~a~~ ~~a~~ ~~a~~	1st & 2nd Selangor Held Funds ~~a~~ ~~ee~~	Selangor Start-up Grant for new Group held in BSO Account for them at present ~~ee ~~ ~~ee~~	~~ee ~~ ~~ee~~ ~~ee~~	£246.35 ~~ee~~ ~~ee~~ ~~ee~~ ~~ee~~	-£230.40 ~~ee~~ ~~ee~~ ~~ee~~	£15.95 ~~ee~~ ~~ee~~	~~ee~~ ~~ee~~
~~a~~ ~~a~~ ~~a~~		2 KLS ~~a~~ ~~a~~ ~~a~~	2nd Kuala Lumpur Squirrels ~~ee~~ ~~ee~~	Start-up Grant for new Group held in BSO Account for them at present ~~ee~~ ~~ee~~	~~ee~~ ~~ee~~ ~~ee~~	£100.00 ~~ee~~ ~~ee~~ ~~ee~~ ~~ee~~	£0.00 ~~ee~~ ~~ee~~ ~~ee~~	£100.00 ~~ee~~ ~~ee~~ ~~ee~~	~~ee~~ ~~ee~~ ~~ee~~
~~a~~ ~~a~~ ~~re~~		1 PS ~~a~~ ~~a~~ ~~re~~	1st Prague Squirrels ~~ee~~ ~~ee~~ ~~re~~	Start-up Grant for new Group held in BSO Account for them at present ~~ee~~ ~~ee~~	~~ee~~ ~~ee~~ ~~ee~~ ~~ee~~	£200.00 ~~ee~~ ~~ee~~ ~~ee ~~ ~~ee~~ ~~ee~~	£0.00 ~~ee~~ ~~ee~~ ~~ee~~ ~~ee~~	£200.00 ~~ee~~ ~~ee~~ ~~ee~~	~~ee~~ ~~ee~~ ~~ee~~
~~a~~ ~~re~~ ~~a~~		SED ~~a~~ ~~re~~ ~~a~~	Southern Europe funds held in BSO ~~ee~~ ~~re~~	Advanced holdings for S. Europe District to call on ~~ee~~ ~~eee~~	~~ee~~ ~~ee~~ ~~ee~~	£19.00 ~~ee~~ ~~ee~~ ~~eee~~	£0.00 ~~ee~~ ~~ee~~ ~~eee~~	£19.00 ~~ee~~ ~~ee~~	~~ee~~ ~~ee~~
~~re~~ ~~a~~		RoW ~~re~~ ~~a~~	Rest of the World funds held in BSO ~~re~~	Advanced holdings for S. Europe District to call on ~~eee~~	~~ee~~ ~~ee~~	£121.50 ~~ee~~ ~~eee~~	£0.00 ~~ee~~ ~~eee~~	£121.50 ~~ee~~	~~ee~~
~~re~~ ~~a~~ ~~-~~	~~re~~ ~~a~~ ~~-~~	~~re~~ ~~a~~	~~re~~	~~eee~~	~~ee~~ ~~ee~~	~~ee~~ ~~eee~~ ~~ee~~	~~ee~~ ~~eee~~ ~~eee~~	~~ee~~ ~~eee~~	~~ee~~ ~~eee~~
~~re~~ ~~a~~ ~~-~~		~~re~~ ~~a e~~	~~re ~~ ~~e~~	~~eee~~ ~~e~~	£0.00 ~~ee ~~ ~~ee~~ ~~e~~	£3,027.48 ~~ee ~~ ~~eee~~ ~~ee~~	-£230.40 ~~ee~~ ~~eee~~ ~~eee~~	£2797.08 ~~ee~~ ~~eee~~	~~ee~~ ~~eee~~
~~a~~ ~~-~~	~~a~~ ~~-~~	~~a e~~	~~e~~	~~eee~~ ~~e~~	~~ee ~~ ~~e~~	~~eee~~ ~~ee~~	~~eee ~~ ~~eee~~	~~ee~~ ~~eee~~	~~ee~~ ~~eee~~
~~-~~		LSG	LONE SCOUT GROUP ~~ee eee eee~~						~~eee~~ Z
- ~~	_	~~			 Lone Scout Group’s funds, held in BSO Account for their management	~~ff~~
~~	_	~~ ~~	_	~~	~~	_	~~ ~~	_	~~
~~	_	~~ ~~	_	~~	~~	_	~~ ~~	_	~~
~~	_	~~ ~~;~~	~~	_	~~ ~~;~~			LSG Expenses
~~;~~	~~;~~							~~——e~~	~~——e~~
			Total Reserved or Restricted =		£147.00	£210.00	-£36.00	£321.00

~~eee~~	~~eee~~	~~eee~~	Balance in BSO Account = ~~eee~~		£147.00 ~~eee~~	£3,237.48 ~~eee~~	-£266.40 ~~eee~~	£3,118.08 ~~eee~~	~~eee~~
~~eee~~	~~eee~~	~~eee~~	~~eee~~	~~eee~~	~~eee~~	~~eee~~	~~eee~~	~~eee~~	~~eee~~


~~ee~~		BUDGET REFERENCE ~~ee~~	TOPIC HEADER ~~ee~~	TOPIC BUDGET FIGURE ENCOMPASSES ~~ee~~	BUDGET / START FIGURE ~~ee~~	INCOME / ADJUSTMENTS	EXPENDITURE	BALANCE ~~	~~
~~;~~		~~;~~	FUNDS FOR AND FROM EVENTS BSO ATTENDED OR ATTENDING
~~;~~		~~;~~	1. From the balance of WSJ-23 funds remaining after the event, payees were written to and informed if they wished to claim their appointed proportional split of the balance or if wished to decline and donate their balance to support future attendees in hardship. a. A number claimed refund which was all enacted. b. Many donated their portions, which was added in accord to the WSJ Attendee Hardship Funds collated and held. c. The WSJ-23 sub-account wasClosed in May 2024; thus as such at time of this report. 2. RoverwayandE.I.J.-24both where fully completed and nowClosed;at time of this report. a. A small balance remained in each at the end of each event which was transferred to the Events fund; this supports use of BSO equipment, its maintenance and upkeep for our operational needs. 3. K.I.J.-25 – This is currently a live event leading into the next financial year 2025-26 and is thus very much still an Open Sub-Account ~~ee~~						~~a~~
~~	~~	~~	~~	WSJ23 ~~	~~	WSJ-23 Funds (Closed at end of May 2024)	Start of year balance ~~ee~~	-£22.50
				Income ~~ee~~		£5,349.71			~~a~~
~~-~~	~~-~~			Expenditure ~~eG~~	~~eG~~		-£5,327.21		~~=~~
~~-~~ ~~pe~~	~~-~~ ~~pe~~	RW-24 ~~pe~~	Roverway Event ~~pe~~	Income ~~eG~~ ~~pe~~	£12,589.50 ~~eG~~ ~~pe~~	~~pe~~	~~pe~~	£0.00 ~~pe~~	~~=~~ ~~pe~~
~~pe~~	~~pe~~				~~pe~~	£3,001.50 ~~pe~~	~~pe~~		~~pe~~

Page 9 of 14

BB/BSO-2024-2025 Accounts/AGM-30[th] August 2025

BSO - 2024/25 Audited Accounts

|~~i~~|~~i~~|~~i~~|~~i~~|Expenditure|||-£15,591.00
~~|~~|~~|~~|| |---|---|---|---|---|---|---|---|---|---| |~~i~~
~~||~~
~~|~~||E.I.J.-24|Essex International
Jamboree|Income
~~eee~~
~~es~~|£27,037.72
~~eee~~
~~ee~~|~~eee~~
~~ee~~|~~|~~
~~eee~~
~~ee~~|£0.00
~~|~~|~~if~~
~~a~~| |~~i~~
~~||~~
~~|~~|~~i~~
~~||~~
~~|~~||||~~eee~~
~~ee~~|£15,538.63
~~eee~~
~~ee~~|~~|~~
~~eee~~
~~ee~~||~~if~~
~~a~~
~~a~~| |~~||~~
~~|~~|~~|_|~~
~~|~~|||Expenditure
~~eee~~
~~es~~|~~eee~~
~~ee~~|~~eee~~
~~ee~~|-£42,576.35
~~eee~~
~~ee~~||~~if~~
~~a~~
~~a~~| |~~|~~
~~||~~||K.I.J.-25
|Kent International
Jamboree 2025
|Income
~~es~~
~~es~~|~~ee ~~|£44,574.91
~~ee ~~|~~ee~~|£23,949.70
~~|~~|~~a~~
~~a~~
~~a~~| |~~||~~
~~0~~|~~||~~
~~0~~|||Expenditure
~~es~~
||~~OO~~|-£20,625.21
~~OO~~||~~a~~
~~|~~| |~~||~~
~~a~~
~~0~~|~~||~~
~~a~~
~~0~~|~~a~~
|~~GC~~
|~~es~~
~~GC~~
|~~GC~~|~~GC~~
~~OO~~|~~GC~~
~~OO~~|~~GC~~
~~|~~|~~a~~
~~GC~~
~~|~~| |~~0~~|~~0~~|Total of Restricted Accounts held for other Parties =
|||£39,604.72|£68,464.75
~~OO~~|-£84,119.77
~~OO~~|£23,949.70
~~|~~|~~|~~| |~~0eC~~|~~0eC~~|~~eC~~|~~eC~~|~~eC~~||~~OO~~|~~OO~~|~~|~~|~~|~~| |~~eC~~|~~eC~~|~~eC~~|||||||| |~~eC~~
~~Se~~|~~eC~~
~~Se~~|~~eC~~
~~Se~~|||||||~~Se~~| |~~Se~~|~~Se~~|~~Se~~|~~Se~~|~~Se~~|~~Se~~|~~Se~~|~~Se~~|~~Se~~|~~Se~~|

Page 10 of 14

BB/BSO-2024-2025 Accounts/AGM-30[th] August 2025

BSO - 2024/25 Audited Accounts

The following does not form part of the statutory accounts,

and only for information on plans for coming year’s Financial Controls

6. 2025-26 Financial Year – BSO Trustee Board Agreed Budget Sheet

BSO SUB-SECTIONS	TOPIC HEADERS	BUDGET FIGURE
TRUSTEE BOARD MANAGEMENT	CHAIR, SECRETARIAL & TREASURY	£500.00
	START-UP GRANTS	£1,500.00
	HARDSHIP FUNDING	£4,240.00
	BSO/WSJ FUNDING	£5,000.00
	BSO AREA PROCESS FUNDING	£13,800.00

BSO AREA	AREA LEAD MANAGEMENT	£6,250.00

PROGRAMME	PROGRAMME MANAGEMENT	£5,750.00

EVENTS	EVENTS MANAGEMENT	£750.00

DEVELOPMENT	VOLUNTEER DEVELOPMENT MANAGEMENT	£1,350.00

SUPPORT	SUPPORT MANAGEMENT	£250.00
	COMMUNICATIONS	£825.00
	BADGES & MERCHANISE	£250.00

YOUTH	YOUTH MANAGEMENT	£1,150.00

------------------ < > ------------------

The 2024/25 Annual Accounts, together with this Financial Report, are prepared and collated for presentation to the Independent Examiner: -

Mr J. Fozzard F.C.C.A. of Mansell & Co. – Chartered Certified Accountants

Ben Balaam

--------------------------------------------- signature

Ben Balaam CEng. MSc. BSc. DMS CGLI MIET MCMI

British Scouting Overseas - Area Treasurer

For and on behalf of British Scouting Overseas

Page 11 of 14

BB/BSO-2024-2025 Accounts/AGM-30[th] August 2025

BSO - 2024/25 Audited Accounts

APPENDIX A

Area Treasurer 2014 to 2025 – Signing Off

At our last BSO Annual General Meeting in 2024, after much consideration and reflection, following family home challenges of the prior year, I announced that I thought it was time to stand down as BSO Area Treasurer, within my 12[th] year; Baker’s dozen maybe unlucky; and thus for another to take on the role hereon.

Whether in Business or Scouting, my own values and beliefs are that one should NOT stagnate in the same position, for excessive time lengths, restricting new blood, fresh ideas, motivational choices, development and blocking succession!

My resignation intent, subsequently being accepted by our Area Trustee Board Chair; Jane; after a little debate, the wheels of recruitment were put into motion.

I thank our Chairperson Jane for her understanding in this and all the support she has given me during our Trustee time together.

I do ask and remind myself occasionally, how and why I got this and other roles; along with how they initiated themselves? Thus, to conclude my actions in this role, maybe it’s time to reveal a little of myself, thoughts and my Scouting life!

Four quotes; amidst others; primarily have always stuck in my mind throughout my Scouting / Business Leadership paths as below! I shall leave you to determine who originally may have quoted which?

Quote 1 - “Any fool can know; the point is to understand.” ( Reflection in reality and The’ Five Whys’ of choice)

Taking this role on, was initially suggested to me by Greg Stewart, who at that time; if I recall correctly; was a TSA-HQ Lead, we having known to each other from past Scout involvements. At that time plans were set for moving home residence within UK; also my having just completed years of business travel overseas being back and forth from UK. Thus the occurrence of this BSO Treasurer role at the same time presented a serious contender as a proposed role choice option!

Having boldly applied, in April / May 2014, I was invited and met with Peter Dawes our then – BSO’s Area Commissioner and Ray Lee being BSO’s Exec Chair at that time, in Central London and following some chin-wagging, was signed up.

From, shall I say, small accounting figures of the job stated at this meeting, I received a set of that years live accounts from Peter. Subsequently I met with TSA Accountant in HQ Accounts Dept. whom enacting of the BSO Accounts up to then; BSO not long established; transferred all over to myself to evolved therefrom, my being formally engaged at the 2014 September AGM and here we are today 12-ish years later!

I thank and appreciate Peter & Ray, in having the confidence in me, to take the role on and accepting my control style; which I’m sure you all have encountered from me over the years, at some time or another; but such is as I’m 100% honest in all roles held!

Quote 2 - “Everything that is really great and inspiring, is created by the individual who can labour in freedom.” (It’s how proposals are generated for Teams to build upon)

I appreciate for some, my self-management style means that I get on with matters my own way; attributes of being 3x Director I guess, with strategic focus; however, I do listen and respect opinions to assess; being happy to give advice for guidance or for process consideration when called upon or not sometimes if I considered an individual’s capability can deal with, after prompting! It is always for those aimed at, to appreciate or interpreted as intended, being only given when I’ve seen a need or proposal to be given from portrayed thoughts on my own experiences, encountered over my past 50+ years of Scouting Leadership.

I recognise and respect that every Leader has the freedom of choice; within the bounds of POR and being BSO, compliant with local regulations or controls; to grow in themselves from self-observation, listening and team-working with others, in the spirit of their Scouting actions; including the strength to listen from all the age ranges encountered; youth members and Adults; in performance and growth achieved, from within their role undertakings!

Page 12 of 14

BB/BSO-2024-2025 Accounts/AGM-30[th] August 2025

BSO - 2024/25 Audited Accounts

Quote 3 - “A good Leader best stands at the back, rather than to be view from the front!

More can be seen to enact upon, having trust in your team, delegation and motivation in their participation; but is not abdication!! (Looks at the bigger picture, delegate to others, grow and motivate one’s Team)

I entered Scouting, joining as a Wolf Cub at end of 1960 in North London, living and Scouting within the sounds of cheers from Tottenham Hotspur’s ground; was only aged 7 at time with Lord Charles Maclean being Chief Scout and met latter in Scout life. However, shush don’t tell anyone or HQ, but was invited to join by my Akela; Frank R.; for attending the Cubs Christmas party, how could a young lad of 7 refuse? This “one small step” has led me here today!

Thus my Scouting path was initiated and continued therefrom!

Throughout my Scouting life, delegation has been a key factor of my practice and strategy, in all my Leadership roles held, from my early Leadership days though to being DC, CTM & RTA and beyond, my values and beliefs being that one is not expected to take on everything one’s self, tasks and issues should always be sorted at the lowest level possible, so others in roles above, can be called upon when needed for advice or to arbitrate; also means that individuals delegated to grow in their learning, motivation and succession can evolve and be built upon therefrom for teamwork and tasking!

Quote 4 - A Great Strategy shall encompass the Flexibility and Changeability to achieve continuous Growth & Improvement (Strategic choices are Transformational)

Whatever position we are in within our Scouting roles; mine to date as Area Treasurer; we achieve through our / your Leadership and Management, as we all adopt a Strategic approach either sub-consciously, consciously or collectively in Area, District, Groups, Sections or together in our Leadership Chain!

From our strategic choices, we set objectives to achieve for our own personal, adult and young member’s growth, challenge and enjoyment in so doing; being paramount from which as your Area Treasurer to date, I trust having achieved my personal goals in role and that expected from / by others in our globally wide BSO Team and Area!

==> picture [322 x 16] intentionally omitted <==

----- Start of picture text -----
To you Each and All my “Thanks and Appreciation”
----- End of picture text -----

==> picture [481 x 177] intentionally omitted <==

----- Start of picture text -----
To all past and present, during my time in this Area Treasurer Role: -
 Area Commissioners / Lead Volunteers BSO
 Area Team Members
 Exec/Trustee Chairs be
 Area Secretary “Scouting Proud”
 Exec/Trustee Board Members
 Merchandise Manager
 District Commissioners / Lead Volunteers
 District Treasurers
 Claimants and Payees
 Event Managers and Event Treasurers
 Equipment Quartermaster
 As well as all others across BSO
----- End of picture text -----

To all who have engaged with and supported me, over the many years whilst I’ve been your Area Treasurer: -

I convey my sincere thanks and appreciation; no names, you know who’s who ; to you each and all, for your support, understanding, accepting; well in most cases; my instilled formalities applied and putting up with me! Also to my Business’s Accounting Company Mansell & Co, for freely auditing; in gratis; the BSO Accounts these past few years for me!

I shall miss the role, my working and challenges of holding such a role, its objective intents and interface with other roles across BSO; though the role has evolved and now somewhat different to when met with Peter at the start!

Page 13 of 14

BB/BSO-2024-2025 Accounts/AGM-30[th] August 2025

BSO - 2024/25 Audited Accounts

At present with TSA Transformation changes, I continue as “Rest of the World” District’s Lead Volunteer for Support ; thus not totally got rid of me yet and who knows what’s around the next corner, in my Scouting direction!

And here we are at our BSO-2025 AGM: -

To my successor Martin, ready to step in and take over as your BSO Area Treasury Lead, to whom I shall provide support in handover and sincerely wish him well in taking on the role and working with the Teams, in maintaining the progress steps achieved since I started in 2014; a smooth handover shall be endeavoured and wish him every success and continued support for his settling into this role.

Yours in Scouting

Ben Balaam - Signing off!

British Scouting Overseas: Area Treasurer 2014 to 2025

I blinked and where have all the years gone??

Page 14 of 14

BB/BSO-2024-2025 Accounts/AGM-30[th] August 2025

BSO- 2024/25 Audited Accounts Scouts Brrtish &outing Overseas Independent Examiner's Report to the Trustees of the BRITISH SCOUTING OVERSEAS AREA SCOUT COUNCIL I report on the aOuntS of the Area for the year encle¢Y oh 31 March 2025, which comprise the StatetrFent of Financial Activities. the Balance Sheet and rel8te(I noies set out on pages 2 to 10 of th¢ BSQ Attounts Report. This rerM)rt is tnade solely to the trustees in a¢eordance with Se¢tiOn 145 of the CharTties Act 2011 . My work has been undertaken $0 that I mighl $te to the charity's trustees those matiers l am reqUId t¢ state to them in an Independent Examiner'5 report an(J for no other purpose. To the fullest extent permitted by law. I do not acpt or assurne responsibility to anyone other than the charity 3nd the chartty's twstees for my examiAatiOh work. Respective respon$itbilities of Tru$t¢trs and ExamIr The GroJp's/DistricVs trustees are responsible for the preparation of the accounts. They Gonsider that an audit is not required for Ihi5 year (under Se¢tion 144 of the Charities Act 2011 (the Charities Act)) and that 3n independent examination is needed. It is my responsibility to: Examine the accounts {uhder Section 14S of the Charities Act)- To follow the procedures18id down in the General Diiections given by the Charity Cotntnissioners (under Section 145(5)(b) of the Charities Act)- and To state whether particular matters have come 10 my attentim. Basts of Independtrnt Examinèrfs rèport My examination was Carried out in accordan with the General Directions given by thè Charity Commissioners. An examination includes a review of the accounting records kept by the GrouplDistri¢t and a comparison of the accounis Pfesente(I Wilh Ihose records. It also indudes consideration of arty unusual items or disclosures in the accounts, and seeking explanations from you as trustees conceming ¥hy such matters. The procedures undertaken do not provide all the trvIden th¥t would be iequired i an audit, and consequently no opinion is given as to Wheth the actounts pre*nt a 'true and fairf View and the report is lirnited to those matters sei out in the statement below. Irhdèpendent Examinerfs statement In connection with ry examin¥iion, no matter has tome to my attention (other than that disclosed below"): which gives me reasonable Cause to believe that in any material respe the requirements to keep accounting records in accordance with Section 130 of the Charities Act: lo prepare accounts vthich accord with the a¢uti[ re¢ords atTrd comply With the accounting requirements of the Charibes Act have not been met; or to vwhich, in my opinion. attention should be drawn in order to enable a Propel understanding of the 3e¢ounts to be rea¢htd. . Ptsase cl¢lete the words in the brackets if Ihey do not apply Nam¢", Mr Jeremy Fozzard - FCCA Oualifi¢ation- Fellow Mewnber of Association of Chartered Certified Acwuntants Address: S Ducketts Wh¥rf, Bishop's Stortford. Hertfordshire. CM23 3AR sr9nateJre Date-. è ZuZs- BNI8SO 2024 25 Ar(pJuDlg125,011.2025 Pagelofl

2025-03-31-accounts

Trustees’ Annual Report for the period from 1 April 2024 to 31 March 2025

Charity registration number: 1151702 United Kingdom Scout Headquarters registration number: 10000205

Objectives and Activities

Achievements and Performance

Additional information (optional)

Financial Review

Additional information (optional)

Structure, Governance and Management

Additional information (optional)

Reference and Administrative Details

Additional Information (Optional)

Names and addresses of advisers (Optional information)

Name of chief executive or names of senior staff members (Optional information)

Exemptions from disclosure

Other optional information

Declarations

31[st] March 2025

AUDITED ACCOUNTS

12[th] August 2025

British Scouting Overseas

INDEX

1. Preface comments on BSO Account Management

d. BSO Maintenance

j. Funds held in BSO Account for others

1. PREFACE COMMENTS BSO ACCOUNT MANAGEMENT

1.1. The BSO Accounts

1.2. Area Treasurer

1.3. Transactions

2. BSO ACCOUNT FUNDS LOCATION

3. FUND HOLDING CATEGORIES

3.1. Unrestricted Funds

3.2. Reserved Funds for TSA Membership Fees

3.3. Designated Funds

3.4. Designated / Restricted Event Funds

3.5. Restricted Funds Held on behalf of others

3.6. Endowment Funds

4. 2024/25 ACCOUNTS - OPENING and CLOSING FIGURES

4.1 NOTES: -

for Financial Year 2024 to 2025

MAINTENANCE

BSO - 2024/25 Audited Accounts

BSO - 2024/25 Audited Accounts

The following does not form part of the statutory accounts,

6. 2025-26 Financial Year – BSO Trustee Board Agreed Budget Sheet

The 2024/25 Annual Accounts, together with this Financial Report, are prepared and collated for presentation to the Independent Examiner: -

Ben Balaam

APPENDIX A

Area Treasurer 2014 to 2025 – Signing Off

I do ask and remind myself occasionally, how and why I got this and other roles; along with how they initiated themselves? Thus, to conclude my actions in this role, maybe it’s time to reveal a little of myself, thoughts and my Scouting life!

Quote 1 - “Any fool can know; the point is to understand.” ( Reflection in reality and The’ Five Whys’ of choice)

BSO - 2024/25 Audited Accounts

Quote 3 - “A good Leader best stands at the back, rather than to be view from the front!

And here we are at our BSO-2025 AGM: -

Yours in Scouting

Ben Balaam - Signing off!

I blinked and where have all the years gone??