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 #s*ts
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 ye*r
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;
1. **Support Worker** – Although we have further reduced in Support Worker numbers, this remains a viable project and provides a small profit to BSEL.
2. **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.
3. **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 off**13**|||
||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