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 Trusted, Report for thé YeAr FAdtd 31 Deeember 20231CoDtinued) The Counul Memtrm ￿11 inyitc otlm kn ￿1￿ ilK Cl)￿17 of Tr￿CeS 45 and when the need arises. mus¢ k ay¢cd h th¥ i%lx)l¢Co￿¢I}. Tr ¢ounGil hait miJorrisk"s tt) iihich the Clwntv arr satufKd pl&% exp)SU￿ ¢0 thw. The •nnual Hai aN)￿led ty" & thukr50Cthe ¢hviW 30 Aryil ￿24 atsj its i￿half￿.. PAuaAB* L Stwt Pagt 5 of 16 BERKSHIRE scoirr ENTERPRISES LIMrrED St•temeAt ofTntsteu' Respoftsibili¢ies Th¢ tnJslee5 iitrho are also the dredixsofB¢lkthi￿ Swii E￿￿T￿lse3 Lllnilc4J for orcomr￿1 are 14xmsihle lor th¢ tnwett, i¢rthrn a￿1 the tinarK￿l swcnThiS ￿ acfA?r&EKf iTriih th¢ Ilnimxl Kiti8dthm ACCO￿lIn8 illni*d (tellerall￿. Actepd AccowthD8 Pr￿￿e) aThJ and￿￿ble kii. re8ulullOIb. C(KnFam" rr￿l[estk io wepre fu￿￿1•1 ststcmcnts forwh fu￿￿1*1 lear. Ilth CLMnF*ny la￿ the Wires mum uoi aFiYoir the 3th*m¢Dts unkss are satI￿￿d thai t1￿1. ￿Tr"¢ f•]r ii¢*' ol. the Mate of &ftair% Trfihe¢harithhk**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 c1￿11•r*. •AbtyWbl* f•1* T41thkn •Dt )'Mr 10 116,920) T•t•l Irsi curytht Il*bllltk* 11.742 FU￿•￿(thedwl1ty. RtJtrie*d iTKI)m¢ Utu¢strie*d 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 a￿lIt ofils f¢Y the vear ern1￿.11 T￿mE*r 2021 tn Mith %¢lion 476 COMPn￿ Aci 21X The dir¢¢im •¢kThiivkd8e Iheir T¢gTr)DsibiliiieJ fOrcwwtyi￿ %￿th the th¢C(Kn￿niC5 Ath 2(XK) ii'ith r¢swi r(ff the weF4fdlioo OracKLW￿Ms. ikne financial *atementi h￿￿ in ￿¥dIn¢¢ with fv ryoi'iqions&nlI￿bk kn Com[￿leS subFci io thg smjll comr•n*s' finHn¢ial s*tcrwits on p4es 8 to 16 ￿tre aFqYoszd h the and autt￿.￿j for is5w on 10 Apil Swx*DDe 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; 1. **Barn 5, Gravelly Bridge Farm** - We are no longer renting premises and/or storage facilities. This has resulted in reducing overheads. 2. **Support Worker** – Although we have reduced in Support Worker numbers, this remains a viable project and providing a profit to BSEL. 3. **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. 4. **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