Company registration number: 1935902 Charity registration number: 293784
BERKSHIRE SCOUT ENTERPRISES LIMITED
Annual Report and Unaudited Financial Statements
for the Year Ended 31 December 2024
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 4 |
| Statement of Trustees' Responsibilities | 5 |
| Independent Examiner's Report | 6 |
| Statement of Financial Activities | 7 |
| Balance Sheet | 8 |
| Notes to the Financial Statements | 9 to 15 |
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
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 15
BERKSHIRE SCOUT ENTERPRISES LIMITED
Trustees’ Report for the Year Ended 31 December 2024
The directors present their report and financial statements for the year ended 31 December 2024.
Objectives and activities
The year (2024) 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.
Activity with Small Fire, Big Adventure has undertaken on various cost effective occasions.
Achievements and performance
LOCALLY
MiDAS – We have provided 5 courses of the Minibus Driver Awareness Scheme which has allowed 24 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 – Once again, this year, the Minibus has primarily been used for MiDAS Courses and providing some local support.
Support Worker – This work has been diminishing but continued to operate under the management of BSEL. At the end of 2024, we had 1 client with 1 support worker.
Small Fire, Big Adventures – For a further year, this has been undertaken where we can provide (cost effective) support to school activity days for Grazeley (1) and Beenham (2) Schools, supported Englefield Estates with their School Days and also delivered 3 Summer Holiday Clubs.
We have also had 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.
Financial review
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 small, regular income and remains viable. This in turn helps to support BSEL and its activities. Minibus Training currently remains profitable.
Staffing – Staffing levels are further 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 1 support worker bringing it to a total of 4 employees ‘on the books’.
Page 3 of 15
BERKSHlliE scoirr ENTERPRISES LIMITED Trustees, Rewrt for the Year Ended 31 December 2024 (Continued) FinaneiAI review continued ante aDd mana Ment The charity is a company limited by 8varanttt. The Charity's objective5 are.. "For bh inside ap¥1 (wtsi¢k of &outin& BSEL P[deS corfidence in learning beyondformal education by offerEng ou¢d¢yor e¥pgnences which in lurn. develop ironsferable sknus boih En ihe worwce aPbeyo. a. To educate and train those who through theirsocial aE]d econorniccir£umstance5are in need and unable to gain ernployment or wish to rther their education and to estsblish and support schemes and ¢entres where such persons may be trained for employment. b. To advance the education of inlthitants of the atra of benefit. To assist the S(x)ut Associ*ion and Girl Guide Asso¢iatÉon. or any unit thereof. or such other Charitable In5titution5 that May be Gqrrying on Obje¢tiv¢s which ar¢ in the opinion of thc Council tsf th¢ Association and may appear to itio be similar. To apply ail or such part of the income or¢apital ofth¢ A&80ciation towards $u¢h ¢haritable purtK)ses and to make such do[1]0$ to the Swut AssociatiotL the Girl Guide Assoeiation or such other Ctwitabl¢ Institlon5 or Institution5 as the Council may in ats absolut¢ discretion think fil. Th¢ Council Memkn who run the charity and s¢rY¢d during th¢ yearwere: M Ashworth M Ballard D Bolam E Ceci R Edwards C Knight V Knight R Sawdon Smith S L Stout The Tfttste¢s, who are also the Directors forthe purposes of company law. who s¢tv¢d during the year were: S L Stout V Knight C Knight M Ashworth The Council mberS will invite others to join the council of Truste&8 as and when th¢ need arÈses. Any appointment must be by the whole CowJ¢il. The council memkrs have assessed the maiorrisk5 to which the Charity is exposd and are satisfied that systems are in place to mitigate exposure to these. Thc annual rert was approved by the trustees ofthe charity on 30 June 2025 and signed on its behalf by.. L Stout Cornpany Secretaryrrrnstee Page 4 of 15
BERKSHIRE scoirr EiYfERPRISES LIMITED ststem¢nt of Trnstees, Responsibilities The trustees (who are also the dirtttors of Berk5hiTe Scout EnteEprises Limited for the purw)s¢s of company law) are responsible for pr¢p0ring th¢ Insstees, report and the financia] ststements in accordaT]ce with the United Kingdom Accounttng Standards Ojnited Kingdom Generally Accepted Accounting Practice) and applicable law and regulations. Company law requtres the trustee5 to prepare financial statements foreach fine1a1 year. Under company law th¢ trustees must not approve the financial statements unless they are satrsfied they giv¢ a true and fair view of the state of affai of the Charitsble company and of tts incoming resources and application tsf r¢sour¢es including its incovne and expendÉture, forthat period. In preparing these financial SeMentS the tn]s¢¢es are required to.. select suitable accounting polieies and 4)ply theTll consislently. obserye the methods and principles in the Clwities SORP; make judgements and estirnales that Are reasonable and prudeth" state whether applicable UK Accounting Standards have been followe(L gubject to any malerial departiires di10S¢d alld explained in the finan¢ial statements; and prepare the financial statements on the going con¢em basis unless it is inappropriate to presume that the ch8ritable ¢ompany will continue in busine5S. Th¢ trustees are responsible for keeping ad¢quate accounting rewrds that are sufficient to show and explain the clwitable company's tr2nsa¢tions and disclose with roRable accuracy at aTJy time the fJnan¢i41 position of the chwitabl¢ company and enablethem to ensure that the financia] sratements eomply with the CoEnpanies Act2006. They are also responsible for safeguarding the of the charitabl¢ company and hence for taking reasonable steps for the prevention and det¢ction of fraud and other irregultirities. Approved by the tySte of the charity on 30 Jun¢ 2025 and signed on its behf by: Suz#nDe L Sto1 Company Secrctaryifrustee PaÈe 5 of 15
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 2024 which are set out on pages 7 to 15.
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
3 June 2025
Page 6 of 15
BERKSHIRE SCOUT ENTERPRISES LIMITED
Statement of Financial Activities for the Year Ended 31 December 2024 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)
and Losses) |
|
|---|---|
| Unrestricted Restricted funds Total Total |
|
| funds £ 2024 2023 |
|
| Note | £ £ £ |
| Income and Endowments from: | |
| Incoming resources from charitable activities | 46,941 - 46,941 74,318 |
| Income from donations and legacies | |
| - - - - |
|
| Investment income | |
| 297 - 297 237 |
|
| Total Income 3 |
|
| 47,238 - 47,238 74,555 |
|
| Expenditure on: | |
| Charitable activities 4 |
(36,983) - (36,983) (68,367) |
| Total Expenditure | |
| (36,983) - (36,983) (68,367) |
|
| Net income/(expenditure) | |
| 10,255 - 10,255 6,188 |
|
| Transfer between funds | |
| - - - - |
|
| Net movement in funds | |
| 10,255 - 10,255 6,188 |
|
| Reconciliation of funds | |
| Total funds brought forward | |
| 7,179 4,563 11,742 5,554 |
|
| Total funds carried forward 11 |
|
| 17,434 4,563 21,997 11,742 |
All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2024 is shown in note 12.
Page 7 of 15
BERKSIIIRE Scoiry ENfERPIUSES LIMITED Oiegistration number: 1935902) Balance Sbeet as at 31 December 2024 2023 Fii¢d #sts Tangible fixed assets 743 287 Cllrre•t Assets Stock 81 3,456 10,364 Cash at bank at)d in hand 19.798 28,662 Crtditor•: •mouJkts falllog withkn one yer 10 (2.0(Kl) (16.920) Tolxl *sxts Itss c•rrent11gbllld Pu9 of lh¢ ¢k•rity: Restrided income funds 4,563 4,563 Unrestrieted in¢ome funds 17.434 7.179 FOT the year endd 31 De¢emb¢r 2024 the company is entitled to exemwion under sectton 477 of the Companies Act 2006. relating to small cornpanie& No mcmtgrs hav¢ required the company to obthin an audit of its aceounts forthe ye4r ended 31 DEi%mber 2024 in aecijrdw with s¢¢tion 476 of the COMPleS Ath 21A. The di[tOrS thowledge their re5W>87bI1Itle5 for c<)mplyin8 with the requirements ofth¢ Companies Ad 2006 with re5pe¢t ty acwunting records and for the preparation of accounts. Thes¢ finan¢i81 statements have prepared in accord with the provisims 4ypliroble to cornpani¢s wbjKt to the small companies, regim¢. 2025 and sign1 their behalf by.. Suunne Stout DIrectorrSt¢e Pa8e 8 of 15
BERKSHIRE SCOUT ENTERPRISES LIMITED
Notes to the Financial Statements for the Year Ended 31 December 2024
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, both in the current and prior year, to address the issues causing this.
These actions have provided a positive outcome for a further period;
-
Support Worker – Although we have further reduced in Support Worker numbers, this remains a viable project and provides a small profit to BSEL.
-
Minibus Training (MiDAS) – This continues to be of interest (there are very few local providers of this training for Berkshire Scout Leaders) and we receive enquiries and are able to offer a cost effective provision to both Adult Leaders within Scouting. There continues to be 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 been able to deliver SFBA on a case by case basis and this continues.
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 9 of 15
BERKSHIRE SCOUT ENTERPRISES LIMITED
Notes to the Financial Statements for the Year Ended 31 December 2024
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 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.
2.8 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.
2.9 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.
2.10 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.
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.
Page 10 of 15
BERKSHIRE SCOUT ENTERPRISES LIMITED
Notes to the Financial Statements for the Year Ended 31 December 2024
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 11 of 15
BERKSHIRE SCOUT ENTERPRISES LIMITED
Notes to the Financial Statements for the Year Ended 31 December 2024
3 Income
| Total | Total | ||
|---|---|---|---|
| 2024 | 2023 | ||
| £ | £ | ||
| Income from charitable activities | 46.941 | 74,318 | |
| Income from donations and legacies: grants provided by | |||
| government | - | - | |
| Income from investments: interest income | 297 | 237 | |
| 47,238 | 74,555 |
4 Expenditure on charitable activities
| Total | Total | ||
|---|---|---|---|
| 2024 | 2023 | ||
| Note £ |
£ | ||
| Small equipment expensed | - 273 |
||
| Other direct costs of courses | 1,634 2,212 305 - 41,740 56,828 (12,902) - 300 379 2,669 1,847 37 3 245 283 301 413 247 227 - 299 (1,080) (1,080) - 105 163 198 2,970 2,861 - 176 35 2,028 16 235 - 502 |
||
| Advertising and marketing | |||
| Wages and salaries | |||
| Historic wages written off13 | |||
| 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 | |||
| Depreciation | 303 578 |
||
| 36,983 68,367 |
Page 12 of 15
BERKSHIRE SCOUT ENTERPRISES LIMITED
Notes to the Financial Statements for the Year Ended 31 December 2024
5 Employees
| Total 2024 £ Total 2023 £ 41,740 56,828 300 379 42,040 56,449 |
||
|---|---|---|
| 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 £16,152 (2023: £16,884 ) and V Knight £1,796 (2023: £6,142). Council members were reimbursed expenses of £309 (2023: £492).
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 January 2024 | 2,310 2,310 |
| Additions | 759 759 |
| At 31 December 2024 | 3,069 3,069 |
| Depreciation | |
| At 1 January 2024 | 2,023 2,023 |
| Charge for the year | 303 303 |
| At 31 December 2024 | 2,326 2,326 |
| Carrying amount | |
At 1 January2024 |
287 287 |
| At 31 December 2024 | 743 743 |
Page 13 of 15
BERKSHIRE SCOUT ENTERPRISES LIMITED
Notes to the Financial Statements for the Year Ended 31 December 2024
9 Debtors
| 9 Debtors |
|||||
|---|---|---|---|---|---|
| 2024 | 2023 | ||||
| Amounts falling due within one year: | £ | £ | |||
| Trade debtors | 2,250 | 10,364 | |||
| Prepayments | 1,150 | - | |||
| Other taxation and social security | 56 | - | |||
| 3,456 | 10,364 |
10 Creditors
Creditors: amounts falling due within one year
| 2024 £ 2024 £ - 559 - 379 2,000 15,982 2,000 16,920 Balance at 1 January 2024 £ Incoming resources £ Resources expended £ Balance at 31 December 2024 £ 7,179 47,238 (36,983) 17,434 4,563 - - 4,563 11,742 47,238 (36,983) 21,997 Balance at 1 January 2023 £ Incoming resources £ Resources expended £ Balance at 31 December 2023 £ 991 74,555 (68,367) 7,179 4,563 - - 4,563 14,360 74,555 (68,367) 11,742 |
|
|---|---|
| Other taxation and social security | |
| Other creditors | |
| Accruals and deferred income | |
| 11 Funds |
|
| Unrestricted funds | |
| Restricted funds | |
| Total funds | |
| Unrestricted funds | |
| Restricted funds | |
| Total funds |
Page 14 of 15
BERKSHIRE SCOUT ENTERPRISES LIMITED
Notes to the Financial Statements for the Year Ended 31 December 2024
12 Analysis of net assets between funds
| 12 Analysis of net assets between funds |
|
|---|---|
| Unrestricted Restricted Total |
|
| funds funds 2024 |
|
| £ £ £ |
|
| Fund balances at 31 December 2024 are represented by: | |
| Tangible fixed assets | 743 - 743 |
| Current assets/(liabilities) | 16,691 4,563 21,254 |
| 17,434 4,563 21,997 |
13 Related party transactions
During the year an amount of £12,902 owed to A Beavis, a former council member, for unpaid wages was written off with the agreement of Mr Beavis.
Page 15 of 15