Company registration number: 1935902 Charity registration number: 293784
BERKSHIRE SCOUT ENTERPRISES LIMITED
Annual Report and Unaudited Financial Statements
for the Year Ended 31 December 2023
ST Accountancy Ltd 8 Clappentail Park Lyme Regis Dorset DT7 3NB
BERKSHIRE SCOUT ENTERPRISES LIMITED
Contents
| Contents | |
|---|---|
| Reference and Administrative Details | 2 |
| Trustees' Report | 3 to 5 |
| Statement of Trustees' Responsibilities | 6 |
| Independent Examiner's Report | 7 |
| Statement of Financial Activities | 8 |
| Balance Sheet | 9 |
| Notes to the Financial Statements | 10 to 16 |
BERKSHIRE SCOUT ENTERPRISES LIMITED
Reference and Administrative Details
Trustees
S L Stout V Knight C Knight M Ashworth
Directors
S L Stout V Knight C Knight M Ashworth
Secretary
S L Stout
Principal Office
Toad Hall Island Farm Road Ufton Nervet Reading RG7 4ER
Registered Office
8 Clappentail Park Lyme Regis Dorset DT7 3NB
Company Registration Number
1935902
Charity Registration Number
293784
Independent Examiner
ST Accountancy Ltd 8 Clappentail Park Lyme Regis Dorset DT7 3NB
Page 2 of 16
BERKSHIRE SCOUT ENTERPRISES LIMITED
Trustees’ Report for the Year Ended 31 December 2023
The directors present their report and financial statements for the year ended 31 December 2023.
Objectives and activities
The year (2023) saw the Support Worker project continue to provide assistance to our Clients who value the practical support that our employees (Support Workers) provide. We also continued with delivering Courses and related activities with opportunities to support Berkshire Scout Leaders in enabling them to drive Minibuses and facilitate the hiring of the Minibus.
It was agreed this time last year that we would reduce activity with Small Fire, Big Adventure as it was not currently cost effective.
Achievements and performance
LOCALLY
MiDAS – We have provided courses of the Minibus Driver Awareness Scheme which has allowed 43 Scout Leaders and school teachers/adults to complete the MiDAS Certificate. This in turn allows them to access a wider source of (accessible) minibuses.
Minibus Hire – This year, the Minibus has primarily been used for MiDAS Courses and providing some local support.
Support Worker – This work has continued to operate under the management of BSEL. At the end of 2023, we had 3 clients and 3 support workers.
Small Fire, Big Adventures – Although we have not pro-actively organised the Holiday Clubs and Courses due to the lack of financial viability, we have still provided (cost effective) support to school activity days (Purley School), supported Englefield Estates with their School Days, and assisted Scoutlink (Special needs provision for local Scouting) as well as 2 Birthday parties being delivered.
NATIONALLY AND INTERNATIONALLY
For a further year, we have been unable to pro-actively support national or international Scouting groups or units as in the past. Alan Beavis, O.B.E. (a founding and existing Member of BSEL), personally continues to support these projects when possible. It is hoped to offer our backing and support wherever and whenever possible at some point in the future.
Financial review
The Trustees accepted that there was concern that BSEL, having been in a position of net expenditure for several consecutive years, needed to make significant reductions in outgoings.
As such, we have vacated our premises and ceased all commitments at Barn 5, Gravelly Bridge Farm. There are therefore no further outgoings associated with renting an office and associated storage. We have reduced insurance costs and also ceased the agreement (and subsequent monthly payments) with Peninsula HR UK.
The Trustees continue to monitor the financial situation on a regular basis and, as stated above, Small Fire, Big Adventure is only operated on a cost-neutral or cost-effective basis. Support Worker continues to bring in a regular income and remains viable. This in turn helps to support BSEL and its activities. Minibus Training currently remains profitable.
Page 3 of 16
BERKSHIRE SCOUT ENTERPRISES LIMITED
Trustees’ Report for the Year Ended 31 December 2023 (Continued)
Financial review (continued)
Staffing – Staffing levels are slightly reduced this year with a reduction in Support Workers and Cathryn Knight now works from home and also for a reduced number of hours.
BSEL currently employs 3 support workers bringing it to a total of 6 employees ‘on the books’.
Structure, governance and management
The charity is a company limited by guarantee. The Charity’s objectives are:
“ For both inside and outside of Scouting, BSEL provides confidence in learning beyond formal education by offering outdoor experiences which in turn, develop transferable skills both in the workplace and beyond ”.
a. To educate and train those who through their social and economic circumstances are in need and unable to gain employment or wish to further their education and to establish and support schemes and centres where such persons may be trained for employment.
b. To advance the education of inhabitants of the area of benefit.
c. To assist the Scout Association and Girl Guide Association, or any unit thereof, or such other Charitable Institutions that may be carrying on Objectives which are in the opinion of the Council of the Association and may appear to it to be similar.
To apply all or such part of the income or capital of the Association towards such charitable purposes and to make such donations to the Scout Association, the Girl Guide Association or such other Charitable Institutions or Institutions as the Council may in its absolute discretion think fit.
The Council Members who run the charity and served during the year were:
M Ashworth M Ballard D Bolam E Cecil R Edwards C Knight V Knight R Sawdon Smith S L Stout
The Trustees, who are also the Directors for the purposes of company law, who served during the year were:
S L Stout V Knight C Knight M Ashworth
Page 4 of 16
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BERKSHIRE scoirr ENTERPRISES LIMrrED St•temeAt ofTntsteu' Respoftsibili¢ies Th¢ tnJslee5 iitrho are also the dredixsofB¢lkthi Swii ETlse3 Lllnilc4J for orcomr1 are 14xmsihle lor th¢ tnwett, i¢rthrn a1 the tinarKl swcnThiS acfA?r&EKf iTriih th¢ Ilnimxl Kiti8dthm ACCOlIn8 illnid (tellerall. Actepd AccowthD8 Pre) aThJ andble kii. re8ulullOIb. C(KnFam" rrl[estk io wepre fu1•1 ststcmcnts forwh fu11 lear. Ilth CLMnFny la the Wires mum uoi aFiYoir the 3thm¢Dts unkss are satId thai t11. Tr"¢ f•]r ii¢' ol. the Mate of &ftair% Trfihe¢harithhk<thmpni ofits irKomir¥ TEwur¢es aThl ofrexwtces its and c¥111<. thai In the rITrale1 sthtrm¢nts. tbe wwyirrd . lect suilahle occounting pili61 a11. them CortsieI)" F5mf the md pinciples in Chariiies.¢A)RP. rnttke ju¢ernenls aTMI ¢1mIeS Ihl re8A)nahle aNI %18le applicaNe IIK %tJThlards hair been follow subw¢i Im m•ieri•l dewlur Jtlostd and explaiTJ¢d in r)n¥wial Attd re the fmancial sthicmcntS ¢x) the 8th1r c)rnern unle9S it Is to tf¢9wM that the LhariitsblL comFdM 11] ¢4)4n w b1¥¥ ty¢¢$ reskx)nsibk for kcy"n8 a(k4ua¢¢ J¢COllOlin8 Ttwnlx thit are lo aThl plain th¢ chorithbl¢ ci)mpany'i irnrLsacltOTJ3 with ItaxMb1¢ al an} li th¥ wsili(m L)fth¢ ¢1Wribli Climny iThle]e them loertsiwy thji the fin1 cA)mpls iiith Ihe Lompunies Aci 2(K "lthei. QTe also rESP)llStble lor safryuerdhry 8s%ts of thc charithbk ¢ompni" and knce for takn'n8 reos£Ywbic ¥*ps (i)r th¥ prrv¢olw4 aJ¥l thI[M)n or rr• and wr¢8U1tsrx. Apry•l h. tk tsuytees ot"th¢¢h•nts' th 10 Atril 2024 and Si1 rn its Irhalf h.. Nne L Stout CvmEwni" knrelary'/frust¢¢ Page 6 of 16
BERKSHIRE SCOUT ENTERPRISES LIMITED
Independent Examiner's Report to the trustees of Berkshire Scout Enterprises Limited
I report on the accounts of the charity for the year ended 31 December 2023 which are set out on pages 8 to 16.
Respective responsibilities of trustees and examiner
The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.
Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:
-
examine the accounts under section 145 of the 2011 Act;
-
to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and
-
to state whether particular matters have come to my attention.
Basis of independent examiner’s report
My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.
Independent examiner's statement
In connection with my examination, no matter has come to my attention:
-
(1) which gives me reasonable cause to believe that in any material respect the requirements:
-
to keep accounting records in accordance with section 386 of the Companies Act 2006; and
-
to prepare accounts which accord with the accounting records, comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities
have not been met; or
- (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
......................................
Sarah TenBroeke ACA
8 Clappentail Park Lyme Regis Dorset DT7 3NB
5 April 2024
Page 7 of 16
BERKSHIRE SCOUT ENTERPRISES LIMITED
Statement of Financial Activities for the Year Ended 31 December 2023 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)
and Losses) |
|
|---|---|
| Unrestricted Restricted funds Total Total |
|
| funds £ 2023 2022 |
|
| Note | £ £ £ |
| Income and Endowments from: | |
| Incoming resources from charitable activities | 74,318 - 74,318 89,440 |
| Income from donations and legacies | |
| - - - 2,667 |
|
| Investment income | |
| 237 - 237 66 |
|
| Total Income 3 |
|
| 74,555 - 74,555 92,173 |
|
| Expenditure on: | |
| Charitable activities 4 |
(68,367) - (68,367) (100,979) |
| Total Expenditure | |
| (68,367) - (68,367) (100,979) |
|
| Net income/(expenditure) | |
| 6,188 - 6,188 (8,806) |
|
| Transfer between funds | |
| - - - - |
|
| Net movement in funds | |
| 6,188 - 6,188 (8,806) |
|
| Reconciliation of funds | |
| Total funds brought forward | |
| 991 4,563 5,554 14,360 |
|
| Total funds carried forward 11 |
|
| 7,179 4,563 11,742 5,554 |
All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2023 is shown in note 12.
Page 8 of 16
BERKSHIRE scol ENfERPRISES LIMrrED (Regi8trntion number. 1935902) Balaoce Sheet u at 31 Dettmber 2023 2• N• Flx¢d a•¥rf¥ 2x7 81 81 IklAors 10..w 5.620 Cash at I and In hqThJ 17.910 28.662 2•.¥lJ7 c111•r. •AbtyWbl f•1 T41thkn •Dt )'Mr 10 116,920) T•t•l Irsi curytht Ilbllltk 11.742 FU•(thedwl1ty. RtJtried iTKI)m¢ Utu¢stried income fvods 7.179 ¢)91 Tothl funds For ihe yeor end /1 l)ttemtrtr 2021 Ihe wmlxm is emiikd tv seth1? 477 ¢)fih¢ Compan Aci 2(XK. rL'bLtuw io mll alm[ni¢s. Np memlxrn. hgNr eomprn. kn olmam an alIt ofils f¢Y the vear ern1.11 TmEr 2021 tn Mith %¢lion 476 COMPn Aci 21X The dir¢¢im •¢kThiivkd8e Iheir T¢gTr)DsibiliiieJ fOrcwwtyi %th the th¢C(KnniC5 Ath 2(XK) ii'ith r¢swi r(ff the weF4fdlioo OracKLWMs. ikne financial atementi h in ¥dIn¢¢ with fv ryoi'iqions&nlIbk kn Com[leS subFci io thg smjll comr•ns' finHn¢ial stcrwits on p4es 8 to 16 tre aFqYoszd h the and autt.j for is5w on 10 Apil SwxDDe Stout Dittctorfl'ruslec Pay 9 of16
BERKSHIRE SCOUT ENTERPRISES LIMITED
Notes to the Financial Statements for the Year Ended 31 December 2023
1 Charity status
The charity is a charity limited by guarantee and consequently does not have share capital. Each of the trustees is liable to contribute an amount not exceeding £1 towards the assets of the charity in the event of liquidation.
2 Accounting policies
2.1 Summary of significant accounting policies and key accounting estimates
The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.
2.2 Statement of compliance
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
2.3 Basis of preparation
Berkshire Scout Enterprises Limited meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.
2.4 Going concern
After having been in a position of net expenditure for several years, measures were taken to address the issues that were potentially causing this.
These actions have provided a positive outcome;
-
Barn 5, Gravelly Bridge Farm - We are no longer renting premises and/or storage facilities. This has resulted in reducing overheads.
-
Support Worker – Although we have reduced in Support Worker numbers, this remains a viable project and providing a profit to BSEL.
-
Minibus Training (MiDAS) – This continues to receive enquiries and we are able to offer a cost effective provision to both Adult Leaders within Scouting and there has also been an increased interest from schools for teachers/adults requiring this course.
-
Small Fire, Big Adventure – Having agreed to only undertake this work if the activities are financially ‘self-sufficient’ (e.g. birthday parties, self funded school work etc.), we have managed to deliver SFBA on a case by case basis.
For these reasons, the directors and Trustees consider that preparing the accounts on a going concern basis is appropriate.
2.5 Exemption from preparing a cash flow statement
The charity is exempt from included a cash flow statement in these financial statements under Update Bulletin 1 published on 2 February 2016.
Page 10 of 16
BERKSHIRE SCOUT ENTERPRISES LIMITED
Notes to the Financial Statements for the Year Ended 31 December 2023
2.6 Income and endowments
All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of the income receivable can be measured reliably.
2.7 Government grants
During the prior year, the charity received a £2,667 Restart Grant from Wokingham Borough Council. This grant was issued as part of the Government Covid-19 support package.
2.8 Expenditure
All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.
Charitable activities
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
2.9 Taxation
The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
2.10 Borrowings
Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the Statement of Financial Activities over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the charity has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.
2.11 Fund structure
Unrestricted income funds are general funds that are available for use at the trustees' discretion in furtherance of the objectives of the charity.
Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose
Page 11 of 16
BERKSHIRE SCOUT ENTERPRISES LIMITED
Notes to the Financial Statements for the Year Ended 31 December 2023
2.12 Tangible fixed assets
These are capitalised if they can be used for more than one year, and cost at least £100. They are valued at cost. Depreciation is charged at 25% on a straight-line basis on all tangible fixed assets.
2.13 Debtors
Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received.
Page 12 of 16
BERKSHIRE SCOUT ENTERPRISES LIMITED
Notes to the Financial Statements for the Year Ended 31 December 2023
3 Income
| Total | Total | ||
|---|---|---|---|
| 2023 | 2022 | ||
| £ | £ | ||
| Income from charitable activities | 74,318 | 89,440 | |
| Income from donations and legacies: grants provided by | |||
| government | - | 2,667 | |
| Income from investments: interest income | 237 | 66 | |
| 74,555 | 92,173 |
4 Expenditure on charitable activities
| Total | Total | ||
|---|---|---|---|
| 2023 | 2022 | ||
| £ | £ | ||
| Venue hire | - 3,123 |
||
| Small equipment expensed | 273 402 |
||
| Other direct costs of courses | 2,212 2,029 - 203 56,828 83,349 379 907 1,847 1,594 3 120 283 237 413 246 227 277 299 127 (1,080) - 105 1,087 198 682 2,861 3,063 176 - 2,028 1,962 235 735 |
||
| Advertising and marketing | |||
| Wages and salaries | |||
| Pension costs | |||
| Insurance | |||
| Bank fees | |||
| Telephone and fax | |||
| Printing, postage and stationery | |||
| Trade subscriptions | |||
| Rates | |||
| Rent | |||
| Travel | |||
| Computer software and maintenance | |||
| Accountancy fees | |||
| Staff training | |||
| Legal and professional fees | |||
| Sundry expenses | |||
| Repairs and maintenance | 502 258 |
||
| Depreciation | 578 578 |
||
| Charitable donations | - - |
||
| 68,367 100,979 |
Page 13 of 16
BERKSHIRE SCOUT ENTERPRISES LIMITED
Notes to the Financial Statements for the Year Ended 31 December 2023
5 Employees
| Total 2023 £ Total 2022 £ 56,828 83,349 379 907 56,449 84,256 |
||
|---|---|---|
| Staff costs | ||
| Salaries and wages | ||
| Pension costs(defined contribution scheme) | ||
6 Trustees remuneration and expenses
The following Council members received a salary from BSEL during the year; C Knight £16,884 (2022: £19,068 ) V Knight £6,142 (2022: £18,743) and S Stout £nil (2022: £158). Council members were reimbursed expenses of £492 (2022: £288).
7 Taxation
The charity is a registered charity and is therefore exempt from taxation.
8 Tangible assets
| 8 Tangible assets |
|
|---|---|
| Computer equipment £ Total £ |
|
| Cost or valuation | |
| At 1 January2023 | 2,310 2,310 |
| At 31 December 2023 | 2,310 2,310 |
| Depreciation | |
| At 1 January 2023 | 1,445 1,445 |
| Charge for the year | 578 578 |
| At 31 December 2023 | 2,023 2,023 |
| Carrying amount | |
At 1 January2023 |
865 865 |
| At 31 December 2023 | 287 287 |
Page 14 of 16
BERKSHIRE SCOUT ENTERPRISES LIMITED
Notes to the Financial Statements for the Year Ended 31 December 2023
9 Debtors
| 9 Debtors |
|||||
|---|---|---|---|---|---|
| 2023 | 2022 | ||||
| Amounts falling due within one year: | £ | £ | |||
| Trade debtors | 10,364 | 5,620 | |||
| 10,364 | 5,620 |
10 Creditors
Creditors: amounts falling due within one year
| Creditors: amounts falling due within one year | ||||
|---|---|---|---|---|
| 2023 | 2022 | |||
| £ | £ | |||
| Other taxation and social security | 559 | 251 | ||
| Other creditors | 379 | 1,080 | ||
| Accruals and deferred income | 15,982 | 15,982 | ||
| 16,920 | 17,313 |
11 Funds
| 11 Funds |
|
|---|---|
| Balance at 1 Incoming Resources Balance at 31 |
|
| January 2023 resources expended December 2023 |
|
£ £ £ £ |
|
| Unrestricted funds | |
| 991 74,555 (68,367) 7,179 |
|
| Restricted funds | |
| 4,563 - - 4,563 |
|
| Total funds | |
| 5,554 74,555 (68,367) 11,742 |
|
| Balance at 1 Incoming Resources Balance at 31 |
|
| January 2022 resources expended December 2022 |
|
£ £ £ £ |
|
| Unrestricted funds | |
| 9,797 92,173 (100,979) 991 |
|
| Restricted funds | |
| 4,563 - - 4,563 |
|
| Total funds | |
| 14,360 92,173 (100,979) 5,554 |
Page 15 of 16
BERKSHIRE SCOUT ENTERPRISES LIMITED
Notes to the Financial Statements for the Year Ended 31 December 2023
12 Analysis of net assets between funds
| 12 Analysis of net assets between funds |
|
|---|---|
| Unrestricted Restricted Total |
|
| funds funds 2023 |
|
| £ £ £ |
|
| Fund balances at 31 December 2023 are represented by: | |
| Tangible fixed assets | 287 - 287 |
| Current assets/(liabilities) | 6,892 4,563 11,455 |
| 7,179 4,563 11,742 |
13 Related party transactions
At the year end the company owed A Beavis a former council member £12,902 (2022: £12,902).
Page 16 of 16