Charlty Reglstration No. 301073
DEVON COUNTY SCOUT COUNCIL
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Lentells
Chartered Certified Accounianis

DEVON COUNTY SCOUT COUNCIL
LEGAL AND ADMINISTRATIVE INFORMATION
Tw$t•¢$
Mr Steven Donohuè
Mr Christopher Solway
Ms Emma Pa￿Y
Mr Rory Fitz-Gerald
Mr John Jarvis
MrAlexander Hammond
Mr George Ar￿Tew5
(Appointed 7 September
20241
(Appointed 7 September
20241
(Appointed 7 September
20241
(Appointed 7 September
20241
{Appointed 29 May 20251
Mr Keith Cleeve
Mr Francis Gaffney
M5 Nic4)18 Sp8lding
Mr Gary Osbome
Charity number (England and Wales)
301073
Principal address
14 Barracks Road
Fremington
Bamstaple
Devon
EX31 3FP
Independent examiner
Lentells Limiled
17- 18Leach Road
Chard Business Park
Chard
Somerset
TA20 1FA

DEVON COUNTY SCOUT COUNCIL
CONTENTS
Page
Trustees. report
Independent examine¢s report
ststemenl of financial 8¢tiwties
Balance sheet
Notes to the finan￿al statements
8-18

DEVON COUNTY SCOUT COUNCIL
TRUSTEES, REPORT
FOR THE YEAR ENDED 31 MARCH 2025
Thè Trustaès pr8sent their annual reKK)rt and financial statements for the year ended 31 March 2025.
The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and
omply with the charitys goveming document la conveyance lo follow the bye laws. policies, rules and organisation
of the S¢oul Association charity number 306101 governed by a Royal Charter), the Charities Ad 2011 and
"Accounting and Reporting by Charib"es." Stslemenl of Recommended Practi￿ applicable lo charities preparing their
accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS
102}" las amended for accounting peri(xls wmmencing frorn 1 Jarhuary 20161
Objectives and activities
The charity's objects are lo administer and 5UPPOrt s(x)uting activibes throughout the county of Devon.
All a¢tiwties a￿ carried out by volunteers.
In planning our activities for the year we keep in mind the Charity Commission's guidance on public benefit at our
trustee meetings.
The focus of OLJr activities ￿MaInS those of the Scoul movement and the support of a programme of youth
orientated activities and events. This benefits young people by developing their self Confiden￿ and social, practical
All young people aged between 4 and 25 are welcome as are our volunteers to whom we are most grateful for the
many hours they spend.
Public benefit
The Trustees have paid due regard to guidan￿ issued by the Charity Commission in deuding what activities the
charity should undertake.

DEVON COUNTY SCOUT COUNCIL
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Aehl•v•m•nts and porfornianee
Significant activilies and achievements againsf objecbves
Al our AGM in September 2024, in line with recommendakn.ons from The Scout Association and the Charity
Commission, we moved from being an "Executive Committee" to a "Board of Trustees". Our emphasis is now on
governance rather than operaknonal, and we have been gradually iwnplemenling these changes over the past year.
Al our meetings we now follow an agenda which covers financial management. policies and regulations, safety and
insurance, managing risks and ensuring the charity operates well t(MJay and in the future. We have developed,
popu181ed and are regularfy consulting and reviewing a Risk Register for the County. This template is available for
Dislricls and Groups lo adapt for their own purposes if they choose.
TSA are placing an enomious emphasis on Safety in everything that we do which has required us to make
additional investment in ¢ertain areas. The new d1￿CtIve has meant the need to run more First Aid courses across
the County- As a ¢onsequen¢e, we have re¢ruited and trained more instructors, pur¢hased additional training aids
and replaced those no longer fit for purpose. The number of ¢ourses being run has also increased in order to meet
demand.
During the past year we have held a County conferen￿ with some inspiratsonal guest speakers and also a Future
Growth Event to help with recruitment of adult volunteers. These were a good opportunity for members to meet fa
to face, somelhing that tends lo happen less in this digital age. We conlinue to struggle to engage with members
from the furthest points in the County - something which is being addressed for the future, with the County Team
planning visits to all Districts.
Growth is still a priority. The Team continues to attend careers ar)d jobs fairs in an atternpt lo recruit more adults.
Sirllilarly, our year-on-year presence at the County Show in an attempt to showcase Scouting across the County
rerllains a priority, and visitors to the show actively seek us out now lo have a go on the Climbing Wall. This year
we have increased the amount of promotional material we own. all of which is available for Groups for their own
recruitment events.
We have 8 policy which provides malch funding for new groups 8nd new sections being opened and we have
supported several new Se¢tions this ye8r. Our latest ¢ensus figures show a slight increase In numbers, not as much
8s we would like, but in line with growlh nab"onally arKI better than most Counties in the South West Region.
Our main County event during the period was S¢outmoor which was open to all Groups and Se¢tions and was well
attended by young people and adults from across the County and beyond. The Trustees carefully monitored the
expenditure on the event and werelare content with the continued investment in large scale County events
accessible to all members, based on increasing attendance figures year on year wlh further anticipated increase for
Scoutmoor26. The Board consider this in line with our aims as a Charity to provide aC￿sS to ScoLJting activities for
young members and adult volunteers alike. Scouimoor was a huge success and we continue to receive positive
feedback, not jusl from our own members bul also from exiemal providers for the event and who are looking
forn￿ard to returning in 2026. Many lessons have been learnt and experien￿ gained, which will be put to good use
in planning and runnin9 ftjture events.
During the planning and running of Scoutmoor, County purchased a large number of assets induding event
infrastructure items, all of which have been added to the County inventory and are available for members of the
County to borrow for their own events and camps. To ensure these items a￿ maintained and are in a good
condition we have rented secure storage in Sidmouth and have a willing volunteer overseeing the items.
Our mobile climbing wall is much in demand across the County arKI it is great lo see il being used so much. We
now have a pool of about 40 members who are trained in operating the wall. The wall has to be inspected and
servi￿￿ annually and is constantly monitored lo ensure high safety stsndard5. There is no cost to Devon Groups
wishing lo borrow the wall- il is a County asset which is there lo be used by all.
We have invested further in tsrget sports equipmenL in parti¢ular soft ar¢hery. which will enable us to offer this
activity to all sections in a safe environment As thè dimbing wall. all equipment is inspèctèd annLJally and
maintained throughout the year.
As County don't currently run Explorer Belt expeditions, grants have been made available for District organised
events, primarily to support Leaders needing to accompany young people oversees. Our Intemational Fund is still
available for young people representing the County at oversees events. During the year we supported an
expedition to the Ardeche in France during Ihe summer, Ihis induded subsidising the trip for all participants, in
addition to supporb'ng young people who applied for grants from the Intemational Fund.

DEVON COUNTY SCOUT COUNCIL
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Flnanclal rovlèw
Rese￿eS policy
11 is the policy of the charity that unrestricted funds which have not been designated for a specific use should be
maintained al a level equivalent to one yearfs income from the County Levy plus any amount deemed necessary to
cover certain future events including attendan￿ at Jamboree5. The Trustees consider that reserves at this level will
ensure that, in the event of a significant drop in funding. they wll be able lo continue the charity's current activities
while consideration is given lo ways in which additional funds may be raised. This level of reserves has been
maintained throughout the year.
Principal funding sources
The principal funding Sour￿ ¢x)ntinues to be rnember5hip sub￿pIlon5.
Majornsks
The Trustees have assessed the tnajor risk5 to which the charrty is exposed, and are satisfied that systems are in
plaGe lo mitigate exposure to these.
Factors likely lo affect future finanual perfom?an
County will conb'nue lo priorilise investment in growth and retention in order to provide Scouting lo even more young
people in Devon. A new inrtialive h8s seen u5 estsblish a Glose working relationship wth the Region81 Growth and
Communities Team which has targeted Groups requesb.ng assistsn¢e. Retenbon comes as a result of an excellent
programme and as such County kwll strive to assist Groups and Districts by providing Central events for them to
bring their young people and adult volunteers lo. The change in TSA membership system has led to a Team based
approach lo S¢ouling. hen¢e County Teams now provide dedi¢ated pr(￿aramMe support. The County investrnenl in
Scoutmoor was significant. but it is antI￿pated that as th8 event's reputation grows future ÉV8nts will become
profitsble. The need lo invest in our members remains paramount and WÈ will ¢ontinue to subsidisè events where
possible.
Structure. govemance and management
The charity is a trust established under its rules whid) are Common to all Scouts.
The wunty's goveming do¢uments follow a conveyan￿ dated 12 July 1947 upon the trusts of the Boy Scouts
Association Trust Deed 1935, as amended on 10 October 2016 and advise the charity will follow the bye laws,
policies, rules and organisation of The Scout Associab'on (charity number 306101) govemed by a Royal Charter
details of which can be found in Rule 6.1 01 Ihe Scouting POR (Policy, organisation and Rules) {March 20241
www.scouis.org.uklporl In addition the charity adopted in 2020 resolutions relating to members of the committee,
conduct of meetings and length of service.
The Devon County Scout Counal's charity number is 301073 and scout asswation number is 114.
The Trustees who served during the year and up lo the date of Signatu￿ of the financial statements were..
Mr James Littlejohns
{Resigned 24 December 20241
Mr Steven Donohue
Mr Christopher sO￿aY
Ms Emma Pacey
Mr Rory Fitz-Gerald
Mr John Jarvis
MrAlexander Hammond
Ms Jane Batchelor
Mr Michael Hill
Mr George And￿wS
Mr Keith Cleeve
Mr Francis Gaffney
Ms Nicola Spalding
Mr Gary Osborne
{Resigned 29 May 20251
{Resigned 7 September 20241
{Appointed 7 September 20241
{Appointed 7 Seplember 20241
{Appointed 7 September 20241
IAppoinled 7 September 20241
{Appointed 29 May 20251

DEVON COUNTY SCOUT COUNCIL
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
R8cniitm8nt and appointm8nt of tmst68s
The Trustees are appointed in accordan￿ wilh the rx)licies. organisation and rules of the ScoutAssoaation (charity
number 3061011.
The Trustees. report was approved by the Board of Trustees.
Signed on 04
en**r20
5 @09."47
Mr John Jarvis
Trustèo
Dale..



Lentells Limited Countersigned on 04 September 2025 @ 09:51 




DEVON COUNTY SCOUT COUNCIL
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
Unrastrlcted Restrleted
funds
funds
2025
2025
Totsl Unrestrlcted Restrlcted
funds
funds
2024
2024
Total
2025
2024
Not•s
Income from:
Donations and legaciès
Chariiable activilies
Other trading activities
Investments
2.187
158,332
90,137
519
1.218
3.405
158,332
90.137
519
66,953
384,694
961
66,953
384,694
961
Total income
251,175
1,218
252.393
452,608
452,608
Ex￿ndIture on:
Charitsble activities
332,191
8(M)
332.991
499,018
150
499,168
Total expenditure
332,191
800
332,991
499.018
150
499,168
Net incomellexpenditurel and
movement in funds
181.0161
418
180.5981
146,4101
11501
146,5601
Reconciliation of funds..
Fund balances al 1 April 2024
168,857
6.158
175.015
215,267
6,308
221,575
Fund balances at 31 March
2025
87,841
6,576
94.417
168,857
6,158
175,015
The stalement of finanual activities includes all gains and losses recc4nised in the year. Al income and expenditure
derive from continuing aclivities.

DEVON COUNTY SCOUT COUNCIL
BALANCE SHEET
ASAT31 MARCH2025
202S
2024
Notes
Fixed assets
Tangible assets
13
5,719
4,642
Current assets
Debtors
Cash at bank and in hand
14
7.302
89.580
29,682
200,393
.882
230,075
Cr•dltor$.' amounts falllng due wlthln
ono year
15
18,184)
159,7021
Net current a55ets
88,698
170,373
Total assets less current liabilities
94,417
175,015
The funds of the charity
Restricted income funds
Unrestricted funds
18
6.576
87.841
6,158
168.857
94.417
175,015
The financial statements were approved by the Trustees on .........................
Signed on
eptaxber20
s @ 09."47
Mr John J8rvis
Trustè•

DEVON COUNTY SCOUT COUNCIL
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Accountlng pollelès
Charity infomiation
Dèvon County Scout Council is a charity register8d with Ihè Charity Commission. The county's governing
documents follow a conveyance dated 12 July 1947 upon the trusts of the Boy Scouts Assouation Trust Deed
1935, as amended on 10 October 2016 and advise the Charity will follow the bye laws, policies, rules and
organisation of The S￿llt Assooation l¢harity number 306101} govemed by a Royal Charter. The principal
conts¢t address is shown on the legal and adminislrative infomiation page of these financial statements..
1.1 Accounting convention
The accoLJnts have been prepared in accordance with the charity's goveming document la Conveyan￿ to
follow the bye laws, poliaes, rules and organisation of Ihe Scout Association charity number 306101 govemed
by a Royal Charter), Ihe Charities Acl 2011 and "Accounting and RepDrbng by Charities.. Statement of
Recommended Practice applicable lo charities preparing their accounts in accordance with the Financial
Reporting Standard applicable in the UK and Republic of Ireland {FRS 1021" las amended for accounting
pericxls commenang from 1 January 20161. The charity is a Public Benefit Enlity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charilies applying FRS 102 Update Bulletin
1 not to prepare a Statement of Cash Flows.
The finanaal ststements have departed from the Charities (Accounts and Reports) Regulations 2008 only lo
the extent required to provide a tnje and fair view. This departure has involved following the Ststement of
Recommended Practice for charities applying FRS 102 rather than the version of Ihe Ststement of
Recommended Practice which is referred to in the Regulations bul which has Sin￿ been withdrawn.
The financi81 ststements 8re prep8red in steding. which is the functional cU￿ncY of the Charity. Monetsry
amounts in these finanual ststements are rounded to the nearest £.
The financial statements have been prepare(J under the historical cosl convention. The principal accounting
policies adopted are set out below.
1.2 Going concern
Al the time of approving the financial statements. the Trustees have a reasonable expectation that the charity
has adequate reSoUr￿S to continue in operational existen￿ for the foreseeable future. Thus the Trustees
continue to adopt the going con￿rn basis of accounting in preparing the financial stalemenls.
1.3 Charitable funds
Unrestricted funds are available for use at the discretion of the Trustees in furtheran￿ of their charitsble
objectives.
Designated funds comprise funds which have been set aside at the discrets'on of the TrLJStees for specific
purposes. The purposes and uses of the designated frjnds are set out in the notes to the financial statements.
Restricted funds are subject to specific conditions by donors or grantors as lo how they may be used. The
purposes and uses of the restricted funds are set out in the notes to the finanual statements.
Endowment funds are subject to spectfic Co￿liti0nS by donor5 that the capttal musl L)e maintsined by the
charity.
1.4 Income
Income is recognised when the charity is legally entiued lo it after any perf0mlan￿ conditions have been met,
the amounts can be measured reliably. and il is probable that income will be received.

DEVON COUNTY SCOUT COUNCIL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Accounting policies
(Continued)
Cash donations are recognised on re￿IpL Other donatsons a￿ recognised once the charity has been notified
of the donation, unless perf0mlan￿ conditions require deferral of Ihe amounl. Income tax recoverable in
relation to donab'ons received under Gift or deeds of covenant is recognised at the time of the donalion.
Legacies are recognised on receipt or otherwise rf the charity has been notified of an impending distribution,
the amount is known, and re￿Ipt is expected. If Ihe amount is not known. the legacy is treated as a
contingent asset.
The Devon County Scout Council collects membership subscriptions. An element of the subscription is
collected on behalf of Scout headquarters and Devon County Scout Council only act as agents and then pass
this element lo headquarters. In accordance with the accounting requirements of the Scout Association the
element passed to Scout headquarters 15 deducted in the income section of the statement of financial
activities so th8t only the income generated by Devon County Scout Council is shown.
Any income ￿ceiVed in 8dvan¢e for membership subscriptions or county activities which re18te to the next or
future 8¢¢ounling periods are t￿ated as deferred in¢ome and included within ¢￿ditorS due within one year.
This deferred income is released in Ihe relevanl accounting period within the slalement of fin8ncial 8Ctivilies
and mat¢hed against the expenditure in the year in which is is due.
1.5 Expendlture
Expenditure is recognised once there is a legal or constnjctive obligalion to make a payment to a third party, it
is probable that settlement will be required and the amounl of the obligation can be measured reliably.
Expenditure on charitable aclivities includes the costs of furtheran￿ of Ihe provision of scouting in Devon and
associated support costs.
Subscription expenditure is the money collected and passed to Scout headquarters in ac￿rdance with the
rules of Scout Association.
Irrecoverable VAT is charged a5 a ¢xJsl against the aclivity for which the expenditure was incurred.
1.6 Tangible fixed assets
Tangible fixed assets are initially measured at cost and subseouentty measured at ￿$t or valuation, net of
depreciation and any impairmenl losses.
Depreaation is recognised so as to write off the cost or valualion of assets less their residual values over their
useful lives on the following bases..
Fixtures and fittings
25% redU￿ng balan
The gain or loss arising on the disposal of an asset is deterrnined as the drfference between the sale proceeds
and the carrying value of the asset, ar￿ is recognised in the ststement of financial activities.
Fixed assets are only ¢apitali5ed when their cost exceeds £1.000. otherwise those expenses are included
within the Statement of Financial Acthvibes as incutred.
1.7 Impairment of fixèd assets
At each reporting end date, the charity reviews the carying amounts of its tangible assets to detemiine
whether there is any indication that those assets have suffered an impairment loss. If any such indication
exists, the recoverable amount of the asset is estimaled in order to deterniine the extent of the impaimienl
loss Irf any).

DEVON COUNTY SCOUT COUNCIL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Accounting policies
(Continued)
1.8 Cash and cash equivalents
Cash and cash equivalents irtclude cash in hand, deposits held at call with banks, other short-temi liquid
investments with original maturities of Ihree months or less, and bank overdrafts. Bank overdrafts are shown
within borrowngs in current liabilrties.
1.9 Financial instruments
The charity has elected to apply the provisions of Section 11 'Basic Finanual Instruments, and Section 12
'Olher Financial Instruments Issues. of FRS 102 to all of its fir)ancial instruments.
Financial instruments are recognised in the chariWs balan￿ sheet when the charity becomes party lo the
contractual provisions of the instrument.
Financial 85sets and liabilities are offset. wth the net amounts presented in the financial slalements, when
there is a legally enforceable right to set off the rectyJnised arnounts and there is an intention lo setue on a nel
basis or lo realise the asset and selue the liabilty simultsneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balan￿s, are initially measured al
transaction price including transath.on costs and are subsequently carried at arnorb"5ed cost using the effective
interest method unless the arrangement constitLrte5 a financing transaction, where the transaction is
measured al the present value of the future re￿ip1S discounte(l al a matkel rale of interest. Financial assets
classifiad as ￿¢￿1vable within one year are not amortised.
Basic financial liabilities
Basic financial liabilities. including creditors and bank loans are initially recognised at transaction pri￿ unless
the arongement constitutes a finan¢ing transa¢tion. where the debt instrument is measured 8t the present
value of the futu￿ payments discounted al a market tate of inleresl. Financial liabilities Classified as payable
within one year are not amortised.
Debt instruments are subsequendy carried at amortised cost, using the effeciive interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of
operations from suppliers. Amounts payable are dassified as current liabilities if payment is due within one
year or less. If not, they are presenled as non-current liabilities. Trade creditors are recognised initially at
transaction price and subsequently measured at amortised cost using the effective interest method.
Dere¢ognition of fin•n¢ial liabilities
Financial liabilities are derecognised when the tharity's contractual obligations expire or are discharged or
cancelled.
1.10 Employee benefits
The cost of any unused holiday entitjement is rec￿nISed in the period in which the employee's seNices are
received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably committed
lo terminate the employment of an employee or to provide temiination benefils.
1.11 R¢tir¢m•nt ￿nefitS
Payments to defined contribution retirement benefil schemes are tharged as an expense as they fall due.
10-

DEVON COUNTY SCOUT COUNCIL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Crltleal aecountlng ostlmatos and Judg•m•nts
In the application of the charity's accounb.ng policies, the Trustee5 are required to make judgements,
eslimales and assumpb.ons about the carrying amount of assets and liabilities th8t are not readily apparent
from other sources. The estimates and 85soGiated assumptions are based on hisloriGal experien￿ and other
factors that are conSide￿d to be ￿levant. A¢tu81 results may drffer from these estimates.
The eskn'mates and undedwng assumptions are reviewed on an ongoing basi5. Revisions lo accounting
estimates are recognised in the period in whith the e5b.mate is remsed where the revision affects only that
period. or in the period of the revision and luture ￿riOdS where the revision afftrcls both current and future
periods.
Income from donations and legacies
Unrestricted Restricted
funds
funds
2025
2025
Total Unrestricted Restricted
nds
funds
2024
2024
Total
202$
2024
Donations and gifts
2.187
1,218
3,405
In¢¢me from Charitable activities
Unr•strlctod
funds
2025
Unrèstrlct8d
funds
2024
County •vents
Sale of goods
Other income
157,523
809
66,521
432
158,332
66,953
Income from other trading activities
Unrestricted Unrestricted
funds
fund5
2025
2024
Non-charitable trading a¢tivities
Membership subscriptions and sponsorships
Fundraising events
360,550
335,512
302,688
1253.5061
1270,4131
Other trading aclivities
90,137
384,694
11

DEVON COUNTY SCOUT COUNCIL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Ineomo from Invostmènts
Unrestricted Unrestricted
funds
funds
2025
2024
Interest receivable
519
961
Expenditure on charitable activities
Scoutrng
2025
Scouting
2024
Dire¢t ¢o$ts
Staff costs
Depreciation and impairment
Distribution lo districts
County a¢tivVties
Adult training
Jamboree
Travel. accommodation & meals
cOnferen￿S and courses
Meetings
Regional funds
Small equipmenl and sundry items
Chantable donations
24,928
1,907
3,606
189,337
1,571
3,720
29,350
1,468
3,563
24,992
1,547
1.896
90,807
734
296.438
17.824
2,268
2,280
524
34,390
40,743
70
300,263
473,700
Share of support and govemance costs (see note 8)
Support
32,728
25,468
332,991
499,168
Analysis by fund
Unrestricted funds
Restricted funds
332,191
800
499,018
150
332,991
499,168
12-

DEVON COUNTY SCOUT COUNCIL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Support costs allocat￿ to actlvltl•s
2025
2024
Postage and stationery
Communications
Insurances
Accountancy- independent examination
Bank Charges
Advertising and promotion
1,692
10,089
6,547
3,669
282
10,449
1,166
11,389
2,597
3,225
50
7,041
32,728
25,468
Analysed between:
Scouting
32,728
25,468
Not movement In funds
2025
2024
The nel movement in funds is slated after chargingl{creditingl=
Fees payable for the independent examinalion of the charivs finanual
stalemenis
Depreciation of owned tangible fixed assets
1,907
1,547
10 Trustees
The Devon Counly Scoul Council adminisirator Ms Jane Balchelor was appointed as a Trustee on 1 June
2023 so thal she could temporarily fulfill the role of Treasurer in the absen￿ of any other nominations. She
resigned as a truslee and treasurer on 29 May 2025 when a new individual was appointed. Her administrator
employment costs continue to be shown in note 11 of these finanual statements as she has been the only
paid employee for a number of years. No other Trustees lor any persons connected with them) received any
remuneration during the year. Ten Trustees were reimbursed a total of £20,538 travelling and admin
expenses relating to support costs and charitable activities12024- Ten Trustees were reimbursed £10,654 for
travelling and admin expenses).
11
Employees
The average monthly number of employees during the yearwas:
2025
Number
2024
Number
Admin
13-

DEVON COUNTY SCOUT COUNCIL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
11
Employees
(Continued)
Employment costs
2025
2024
Wages and salaries
Other pension costs
24,499
429
24,992
24,928
24,992
Details about the contribution of unpaid volunteers can be found within the annual review referred to in the
Trustees report under the heading "Achievements and perfomiance..
There were no employees whose annual remuneration was more than £60,000.
12 Taxation
The charity is exempt from taxation on its activities tWAuse all its income is applied for charitable purposes.
13 Tangible fixed assets
Fixlure$ and
rittin95
Cost
At 1 April 2024
Additions
10,362
2,984
Al 31 March 2025
13,346
Depreciation and impaimient
Al 1 April 2024
Depreaation Charged in the year
5,720
1,907
Al 31 March 2025
7,627
Carrying amount
Al 31 March 2025
5,719
At 31 March 2024
4,642
14 Dobtors
2025
2024
Amounts falling due within one year:
Trade debtors
Other debtors
7,302
6,288
23,394
7,302
29,682
14-

DEVON COUNTY SCOUT COUNCIL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
15 Cr•dltors: amounts falllng duè wlthln onè year
2025
2024
Notes
Deferred income
Trade creditors
A￿ru¥1$
16
80D
3,730
3,654
50,495
5,742
3,465
8,184
59,702
16 Deferred income
2025
2024
Other deferred income
800
50,495
Deferred income is induded in the financial staternenls as follows..
2025
2024
Deferred in¢ome is induded within..
Current liabilities
800
50,495
Movements in th9 year
Deferred income al 1 April 2024
Released from previous periods
Resour￿5 deferred in the year
50,495
150,4951
800
377,848
1377,8481
50.495
Deferred income at 31 March 2025
800
50,495
County events IS¢oulmoorl deferreil £80012024.. £39.745)
Membership fees deferred £Nil12024.. £10.7501
17 Retirement benefit schemes
2025
2024
Defined contribution schemes
Charge to profit or loss in respect of defined contribution schemes
429
The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the
scheme are held separalely from those of the charity in an independently administered fund.
15-

DEVON COUNTY SCOUT COUNCIL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
18 R•strlct•d funds
The restricted funds of the charty comprise the unexpended b8lances of donation5 and grants held on tru51
subject 10 5pectfic conditions by donors as lo how they may be used.
Al 1 April
2024
Incoming
resources
Resources At 31 March
expended
2025
Legacy- Handicapped S(x)ut fund
DOE - (Duke of Edinburghl Leader support
expenses
Mercy Scouts
Shooting equipment
Legacy- Wortd Scout JaM￿ree
1.(M)D
1,000
2.796
104
2.258
2,796
104
1,458
1,218
180DI
1,218
6,158
1,218
180DI
6,576
Previous year..
At 1 April
2023
Incoming
resources
Resources At 31 March
expended
2024
Legacy- Handicapped Scoul fund
DOE - IDuke of Edinburghl Leader support
expenses
Mercy Scouts
Shooting equipment
1.(M)O
1,000
2.796
254
2.258
2,796
104
2,258
11501
6.308
11501
6,158
Restricted funds carried forward at 31 March 2025 con5i5t of.-
Legacy- Handi¢apped Scout fund- to assist rnembers that have special needs.
Duke of Edinburgh (DOE) leader supw>rt expenses - to assist wtth the expenses of leaders supporting the
DOE expeditions.
Me￿Y S¢outs - to support the scout relief. development and adV(￿a¢Y organisation working with wmmunities
in Uganda to overcome povety and injusti¢e.
Shooting Equipment - National lottery community fijnd Sup￿rting the purchase of sh¢x>ling equipment for
scout activities.
Legacy- Worfd Scout Jamboree- to assist with the expenses for the next Jamboree.
16-

DEVON COUNTY SCOUT COUNCIL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
19 Unrèstrletsd funds
The unrestricted funds of the charity ¢x)mprise the unexpended balan￿S of donations and grants which are
not subjed to specific condrtions by donors and grantors as lo how they may be used. These include
designated funds whi¢h have been set aside out of unrestricted funds by the trustees for specffjic purposes.
At 1 April
2024
Incoming
resources
Resources At 31 March
expended
2025
International Events
General funds
9.777
159.080
9,255
241,920
11,3001
1330,8911
17,732
70,109
168.857
251.175
1332,1911
87,841
Previous year..
Al 1 April
2023
Incoming
resources
Resources At 31 March
expended
2024
International Events
Torridge closure fund
General funds
26.785
16.109
172.373
640
117,6481
116,1091
1465.2611
9,777
451.968
159.080
215.267
452.608
1499,0181
168,857
International Events.. relating to fees collected of £1 from each member based on the census each year from
2020 onwards which is carried forward for future use. The fund is available to applications from young people
for support towards international events and those approved are charged against the fund.
Torridge closure fund.. the closure of Torridge District resulted in £16.109 funds undistributed which were given
lo North Devon District for acb"vities in the area.
20 Analysis of net assets between funds
Unrestricted
funds
2025
Restricted
funds
2025
Total
2025
At 31 March 2025:
Tangible assets
Current assetsl{liabililiesl
5.719
82.122
5,719
88,698
6,576
87.841
6,576
94,417
17-

DEVON COUNTY SCOUT COUNCIL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
20 Analysis of net assets between funds
(Continued)
Unrestricted
funds
2024
Restricted
funds
2024
Total
2024
At 31 March 2024:
Tangible assets
Current assetsl{liabilitiesl
4.642
164,215
4,642
170,373
6,158
168.857
6,158
175,015
21 Related party tran$a¢tion$
There were no disclosable related party transactions during the year12024- none).
18-