## **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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SAST
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**
**to**
## **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**
Page **1** of **14**
BB/BSO-2024-2025 Accounts/AGM-30[th] August 2025
**BSO - 2024/25 Audited Accounts**
## **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**
Page **2** of **14**
BB/BSO-2024-2025 Accounts/AGM-30[th] August 2025
**BSO - 2024/25 Audited Accounts**
## **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.
Page **3** of **14**
BB/BSO-2024-2025 Accounts/AGM-30[th] August 2025
**BSO - 2024/25 Audited Accounts**
## **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.
Page **4** of **14**
BB/BSO-2024-2025 Accounts/AGM-30[th] August 2025
**BSO - 2024/25 Audited Accounts**
**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;**note**that some of the fund
holdings are restricted, because of the holding purpose!
**Note**that the funds; asides WSJ hardship figure; are reset each year by the BSO Trustee
Board
~~|~~
~~|~~
~~|~~
~~|i~~||||||~~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~~|~~|~~
~~ss~~|-£2,100.00
~~i~~
~~ss~~|-£100.00
~~i~~
~~ss~~|~~i~~
~~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~~
|~~| ~~
~~ss~~
|~~i~~
~~ss~~
|£1,000.00
~~i~~
~~ss~~
|~~i~~
~~ss~~
|
|~~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~~
|~~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~~
|~~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~~|~~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~~||||||~~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=~~
~~|~~
~~ee~~||
|~~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~~|~~|~~
~~ee~~|-£13,123.00
~~|~~
~~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~~|~~|~~
~~mi~~|
|~~i”~~|~~i”~~|||~~ee~~|~~ee~~|~~ee~~|~~ee~~|~~ee~~
~~mi~~|~~|~~
~~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~~
~~a~~
~~i~~|~~a~~
~~a~~
~~i~~||**SOWA**
~~ee~~
~~ee~~
~~——~~||**£200.00**
~~——~~||||~~|~~
~~a~~|
|~~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~~
~~**e**e~~
|£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~~
~~**e**e~~
|£121.50
~~ee~~
~~eee~~|£0.00
~~ee~~
~~eee~~|£121.50
~~ee~~|~~ee~~|
|~~re~~
~~a~~
~~-~~|~~re~~
~~a~~
~~-~~|~~re~~
~~a~~|~~re~~
|~~eee~~
|~~ee~~
~~**e**e~~
|~~ee~~
~~eee~~
~~ee~~|~~ee~~
~~eee~~
~~eee~~|~~ee~~
~~eee~~|~~ee~~
~~eee~~|
|~~re~~
~~a~~
~~-~~||~~re~~
~~a e~~|~~re ~~
~~e~~|~~eee~~
~~e~~|£0.00
~~ee ~~
~~**e**e~~
~~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~~|~~**e**e ~~
~~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~~||||||i
~~ff~~|
|~~|_|~~
~~|_|~~|~~|_|~~
~~|_|~~|||**Held from 2023-24**|£147.00||||**£147.00**
~~ff~~
~~Hf~~|~~ff~~
~~Hf~~|
|~~|_|~~
~~|_|~~|~~|_|~~
~~|_|~~|||**Subscriptions**||£210.00|||**£210.00**
~~ff~~
~~Hf~~|~~ff~~
~~Hf~~|
|~~|_|~~
~~;~~|~~|_|~~
~~;~~|||**LSG Expenses**|||-£36.00|-£36.00
~~Hf~~
~~——e~~|~~Hf~~
~~——e~~|
|~~;~~|~~;~~|||||||~~——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 was**Closed** in May 2024; thus as such at time of this
report.
2. **Roverway**and**E.I.J.-24**both where fully completed and now**Closed;**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|||£0.00|~~a~~|
|||||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!
**----- Start of picture text -----**
To you Each and All my “Thanks and Appreciation”
**----- End of picture text -----**
**----- 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
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