rOr i ~~0~~ Scouts Teignbridge District
TEIGNBRIDGE DISTRICT SCOUT COUNCIL
TRUSTEES' REPORT AND FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2025
TEIGNBRIDGE DISTRICT SCOUT COUNCIL
Trustees' Repor and Financial Statements For the Vear Ended 31st March 2025
Contents
| Page | |
|---|---|
| Charity Information | 1 |
| Trustees Annual Report | 2-3 |
| Statement of Trustees' Responsibilities | 4 |
| Independent Examiners Report | 5 |
| Summary of Financial Activities | 6 |
| Statement of Financial Activities | 7-8 |
| Balance Sheet | 9 |
| Notes to the Financial Statements | 10- 16 |
TEIGNBRIDGE DISTRICT SCOUT COUNCIL
| Charit Information | |
|---|---|
| A at 31 March 2025 | |
| TRUSTEES | Mrs D Shaw |
| A-M Sampson | |
| RT White | |
| S Robinson | |
| M Rufles | |
| T Harvey | |
| R Hale | |
| Mrs A Howard | |
| Holly Wotton | |
| Alice Fitz-Gerald | |
| Graham Coates | |
| Rory Fitz-Gerald (Appointed 23 January 2025) | |
| Mrs F Harvey ( Resigned 23 January 2025) | |
| CHARITY NUMBER | 301082 |
| HQ REGISTRATION NUMBER |
10001294 |
| CONTACT ADDRESS | CHAO NAN |
| FORDER LANE | |
| 8IS HOPSTEIGNTON | |
| DEVON | |
| TQ14 9SL |
Page 1
TEIGNBRIDGE DISTRICT SCOUT COUNCIL
TRUSTEES ANNUAL REPORT
For the Year Ended 31st March 2025
The Trustees present their annual report for the year ended 31 March 2025. The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity's trust deed, the Charities Act 2011 and 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 issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102} and UK Generally Accepted Accounting Practice.
1 Structure, Governance and Management
- 1.1 The District's governing documents are those of The Scout Association. They consist of a Royal Charter, which in turn gives authority to the Bye Laws of the Association and the Policy, Organisation and Rules of The Scout Association.
The District is a trust established under its rules which are common to all Scouts
- 1.2 The Trustees are appointed in accordance with the Policy, Organisation and Rules of the Scout Association
2 Objectives and Activities
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2.1 The primary objectives are to administer and support scouting activities throughout the Teignbridge District.
-
2.2 All activities are carried out by volunteers. When planning activities and Funding for the Teignbridge District Scouts the Council keeps in mind the Charity Commission's guidance on public benefit.
The focus of our activities remains those of the Scout Movement and the support of a programme of youth orientated activities and events. This benefits young people by developing their self confidence and social, practical and life skills.
All young people between the ages of 4 and 25 are welcome as are all our volunteers to whom we are most grateful for the many hours they spend.
3 Achievement and Performance
A full review of the district as a whole and the various sections is included in the published annual report of the Teignbridge District Scout Council.
The principal acheivements in the year under review were supporting the groups within the District and the activities and events organized
The programme of youth orientated activities and events benefits young people by developing their self confidence and and social, practical life skills
Page 2
TEIGNBRIDGE DISTRICT SCOUT COUNCIL
TRUSTEES ANNUAL REPORT (Continued) For the Year Ended 31st March 2025
4 Financial Review
-
The district's policy on reserves is to hold an amount to cover one year's operating costs plus any amount deemed necessary for the maintenance of the Burdett Building and stock replacement.
-
4.1
-
4.2 The principal funding for the operation of the District is membership fees along with the surplus generated from the shop and the Burdett Building. The financial position of the District is satisfactory and funds have all been applied to the furtherance of scouting in the District.
s
Reserves policy
The amount of £38,000 is considered to be one year's operating costs.
The maintence reserve for the Burdett Building is £18,416
Stock replenishment reserve is £10,000
- £20,000 to provide funding to any individual group which may be experiencing a short term problem.
Approved by the Trustees on 2 October 2025 and signed on their behalf by
Mrs D Shaw - Chair of Trustees
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Page 3
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TEIGNBRIDGE DISTRICT SCOUT COUNCIL
STATEMENT OF TRUSTEES' RESPONSIBILITIES At 31st March 2025
We are required under charity law to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the financial activities of the charity for that period.
In preparing those financial statements we are required to
select suitable accounting policies and apply them consistently;
make judgements and estimates that are reasonable and prudent;
state whether the policies adopted are in accordance with the appropriate SORP on Accounting by Charities and the Accounting Regulations and with applicable accounting standards;
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation
We are also responsible for:
keeping proper accounting records;
safeguarding the charity's assets;
taking reasonable steps for the prevention and detection of fraud and other irregularities.
On behalf of the Trustees
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Mrs D Shaw - Chair of Trustees
Page 4
INDEPENDENT EXAMINER'S REPORT
To the Trustees of Teignbridge District Scout Council
I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 March 2025 which are set out on pages 6 to 16.
Responsibilities and basis of report
As the charity's trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the charity's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner's statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
1 accounting records were not kept in respect of the charity as required by section 130 of the Act; or
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2 the accounts do not accord with those records; or
the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
MD Young Chartered Accountant Peplows Limited Moorgate House King Street Newton Abbot
Chartered Accountant
Date: 2 October 2025
Page 5
TEIGNBRIDGE DISTRICT SCOUT COUNCIL
Summary of Financial Activities
For the Year Ended 31st March 2025
| Total Incoming Resources Total resources expended Net incoming/(outgoing) resources Transfers to/from specific funds relating to income/expenditure Net movement in funds Total funds brought forward Total funds carried forward Total Incoming Resources Total resources expended Net incoming/(outgoing) resources Transfers to/from specific funds relating to income/expenditure Explorer Groups Opening Balances Net movement in funds Total funds brought forward Total funds carried forward |
Restricted Funds £ 98,591 92,036 6,555 6,555 51,259 57,814 |
2025 Unrestricted Unrestricted General Funds Designated Funds Total £ £ £ 22,923 10,200 131,714 11,666 9,432 113,134 |
|
|---|---|---|---|
| 11,258 768 18,581 |
|||
| 11,258 768 18,581 184,414 57,847 293,520 |
|||
| 195,672 58,615 312,101 2024 Unrestricted Unrestricted General Funds Designated Funds Total £ £ £ 14,401 12,365 112,321 8,748 5,998 85,976 |
|||
| Restricted Funds £ 85,555 71,230 14,325 3,374 17,699 33,560 51,259 |
|||
| 5,653 6,367 26,345 3,374 |
|||
| 5,653 6,367 29,719 178,761 51,480 263,801 |
|||
| 184,414 57,847 293,520 |
Page 6
TEIGNBRIDGE DISTRICT SCOUT COUNCIL
Statement of Financial Activities
for the Year Ended 31st March 2025
| Membership Fees Amounts received from Groups Less: payable to Headquarters Trading Income Shop surplus for the year as per Appendix 1 Burdett Building (Deficit)Surplus for the year as per Appendix 2 Activities Income Ten Tars and Mini 5 Tars Hurdlestone Challenge Hill Walking and Mountain Leader Training Explorer Groups Cremyll Challenge District Leaders Account - Squirrels District Leaders Account - Beavers District Leaders Account - Cubs District Account - Explorers Investment Income Charities fund deposit Lloyds Bank Interest Scottish Widows Short term investment with HQ Other Income Jamboree levy Donations, presentations and waived expenses Jamboree Sales Funds from Closed Groups Membership Discount received from HQ |
Restricted Funds £ 49,625 42,950 5,525 491 98,591 |
2025 Restricted General Funds Funds £ £ 56,086 48,250 7,836 3,032 (506) 6,499 33,797 4,242 35,384 4,420 200 578 565 1,979 14,063 3,368 461 2,832 82 6,282 1,934 1,144 10,349 482 2,416 33,123 85,555 |
2024 General Funds £ £ 57,402 49,961 7,441 1,616 (1,778) 8,662 1,725 371 525 735 12,018 3,150 1,021 66 500 4,737 2,126 60 14 532 2,732 26,766 |
2024 General Funds £ £ 57,402 49,961 7,441 1,616 (1,778) 8,662 1,725 371 525 735 12,018 3,150 1,021 66 500 4,737 2,126 60 14 532 2,732 26,766 |
|---|---|---|---|---|
| 6,499 4,242 200 578 565 1,979 |
||||
| 3,368 2,832 82 |
3,150 1,021 66 500 |
|||
| 1,934 482 |
2,126 60 14 532 |
|||
| 26,766 |
Page 7
TEIGNBRIDGE DISTRICT SCOUT COUNCIL
Statement of Financial Activities for the Year Ended 31st March 202S
| Resources Expended Cost of charitable activities District Leaders Account - Squirrels District Leaders Account - Beavers District Leaders Account - Cubs District Leaders Account - Explorers District Leaders Account - Network Scouts District Leaders Account - Young Leaders Ten Tars and Mini 5 Tars Training Costs District Explorer Groups Hurdlestone Challenge Cremyl Challenge 1st Kingskerswell Costs Group Refunds - membership discount Stationery and photocopying Postage Travelling costs AGM Expenses Wreaths Lottery licence Computer/website Ten Tars Subsidy Accountancy and Independent examination New Group Contributions Insurance Motion Picture Umbrella Licence Depreciation-Equipment Total resources expended |
2025 Restricted General Funds Funds £ 275 849 237 1,666 17 60 9,432 4,839 45,664 37,419 5,545 3,408 483 17 315 3 28 20 235 SOO 1,440 30 539 113 92,036 21,098 |
2024 Restricted General Funds Funds £ 520 489 1,586 34 5,699 2,185 29,470 36,735 4,029 996 532 13 694 28 20 96 500 1,380 300 81 570 19 71,230 14,746 |
|---|---|---|
Page 8
TEIGNBRIDGE DISTRICT SCOUT COUNCIL
Balance Sheet
31st March 2025
| Note FIXED ASSETS Tangible assets 2 Investments 3 CURRENT ASSETS Stock 4 Debtors and payments in advance 5 Cash at bank and in hand 6 CURRENT LIABILITIES Amounts falling due within one year 7 NET CURRENT ASSETS TOTAL NET ASSETS Represented By FUNDS Unrestricted funds General Fund 9 Designated funds 9 Restricted funds 9 Revaluation reserve |
2025 £ £ 201,515 1,787 203,302 11,873 8,742 333,465 3S4,080 9S,498 2S8,S82 461,884 195,672 58,615 S7,814 149,783 461,884 |
2025 £ £ 201,515 1,787 203,302 11,873 8,742 333,465 3S4,080 9S,498 2S8,S82 461,884 195,672 58,615 S7,814 149,783 461,884 |
2024 £ £ 201,346 1,787 203,133 10,426 9,409 301,006 320,841 80,670 240,171 443,304 184,414 57,848 51,259 149,783 443,304 |
2024 £ £ 201,346 1,787 203,133 10,426 9,409 301,006 320,841 80,670 240,171 443,304 184,414 57,848 51,259 149,783 443,304 |
|---|---|---|---|---|
| 203,133 240,171 |
||||
| 3S4,080 9S,498 |
||||
| 443,304 184,414 57,848 51,259 149,783 443,304 |
The Statement of Financial Activities and the Statement of Assets and Liabilities were approved by the Trustees on 2 October 2025 and signed on their behalf by:
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Mrs D Shaw - Chair of Trustees
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RT White - Treasurer
Page 9
TEIGNBRIDGE DISTRICT SCOUT COUNCIL
Notes to the Financial Statements For the Year Ended 31st March 202S
1 ACCOUNTING POLICIES
a) General information
Teignbridge District Scout Council is a charity registered with the Charity Commission under reference number 301082. It is governed by a set of rules and managed by the trustees - appointed under those rules.
Basis of preparation and assessment of going concern
The accounts (financial statements) have been prepared on a going concern basis under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts 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 issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102),
the Charities Act 2011 and UK Generally Accepted Accounting Practice. The accounts have been presented in sterling and rounded to the nearest£.
The trust constitutes a public benefit entity as defined by FRS 102.
The trustees consider that there are no material uncertainties about the Charity's ability to continue as a going concern. The following principal accounting policies have been applied.
b) Income Recognition
All income is recognised once the charity has entitlement to the income, there is sufficient certainty of receipt and so it is probable that the income will be received, and the amount of income receivable can be measured reliable.
Membership fees
Are recognised in the accounts for the year to which they relate
Trading income
Is recognised on the point of sale Burdett Building
Is reflected in the accounts when the rental has occured
Activities income
This is reflected in the accounts when the activity takes place
Investment income
Investment income is recognised on a receivable basis.
Other income
This is reflected in the accounts at the point it is received
c) Expenditure recognition
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that settlement will be required and the amount of the obligation can be measured reliably.
All expenditure is accounted for on an accruals basis.
d) Charitable activites and various costs
A breakdown of these amounts is included within the Statement of Financial Activities
Page 10
TEIGNBRIDGE DISTRICT SCOUT COUNCIL
Notes to the Financial Statements
For the Vear Ended 31st March 2025
1 ACCOUNTING POLICIES (CONTINUED)
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e) Depreciation
Provision for depreciation of fixed assets held by the charity is provided at annual rates to spread the
cost (less residual disposal value) of each asset over its estimated useful life.
The depreciation rate currently used is:
Equipment etc 20% straight line
Solar Panels Straight line over 15 Years
f) Investments
Investments are a form of basic financial instrument and are originally recognised at their transaction value and
subsequently measured at their fair value at the balance sheet date using the quoted market price.
Realised and unrealised gains and losses on the investments are credited/charged directly to the Statement
of Financial Activities.
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- g) Stocks Stocks of uniform, badges and consumable items have been valued at the lower of cost and net realisable value after making due allowance for obsolete and slowing moving items.
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h) Debtors
Debtors are included when the charity knows that the funds are due to them and the amounts can be measured or
estimated reliably.
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i) Cash at bank and in hand
Cash at bank and cash in hand includes cash held in current and savings accounts in UK banking institutions.
j) Creditors Creditors are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably.
- k) Funds structure Restricted funds - these are funds that are subject to specific trusts that must be applied for specific purposes. Other funds held by the charity are unrestricted general funds which the Charity may use for its charitable purposes at its discretion.
I) Governance costs
Independent Examiners Costs £1,440.00 (2024 £1,380.00)
Page 11
TEIGNBRIDGE DISTRICT SCOUT COUNCIL
Notes to the Financial Statements
For the Year Ended 31st March 2025
| 2 TANGIBLE FIXED ASSETS COST OR VALUATION At 1st April 2024 Additions Disposals At 31 March 2025 DEPRECIATION At 1st April 2024 Charge for year On Disposals At 31st March 2025 NET BOOK VALUE At 31 March 2025 At 31 March 2024 |
Freehold Property £ 190,000 190,000 190,000 |
Improvements to Property £ 14,826 14,826 4,210 506 4,716 10,110 10,616 |
Plant and Machinery £ 26,291 958 27,249 25,561 283 25,844 1,405 730 |
Total £ 231,117 958 232,075 |
||
|---|---|---|---|---|---|---|
| 29,771 789 30,560 201,515 201,346 |
||||||
| 190,000 |
The freehold property of £190,000 is not depreciated
Cost or valuation at 31 March 2025 is represented by
| Cost Valuation in 2021 |
Freehold Property £ 40,217 149,783 190,000 |
Improvements to Propery £ 14,826 14,826 |
Plant and Machinery £ 27,249 26,291 |
Total £ 82,292 149,783 |
|---|---|---|---|---|
| 231,117 |
If freehold land and buildings had not been revalued they would have been included at the following historical cost:
| historical cost: | ||
|---|---|---|
| 2025 | 2024 | |
| £ | £ | |
| Cost | 40,217 | 40,217 |
| Value of land in freehold land and buildings | 190,000 | 190,000 |
Freehold land and buildings were valued on an open market basis on 18 March 2021 by John Stone FRICS Chartered Surveyor.
Page 12
TEIGNBRIDGE DISTRICT SCOUT COUNCIL
Notes to the Financial Statements For the Year Ended 31st March 2025
| 3 FIXED ASSET INVESTMENTS Investments (neither listed nor unlisted) were as follows Investment 255 Income fund units at market value 4 Stock Shop Stock 5 Debtors Debtors Payments in Advance 6 CASH AT BANK AND IN HAND Cash Charities Fund deposit Explorer Groups Bank Accounts Included in amounts held in bank accounts are funds from defunct groups as follows: 1st Ashburton 7 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Income received in Advance Subscriptions received in Advance Other Creditors Tax on investment income 2025 £ 1,787 £ 11,873 11,873 £ 3,352 5,390 8,742 £ 574 81,757 15,509 235,625 333,465 3,423 3,423 £ 22,736 67,08 5,721 (7) 95,498 |
2024 f 1,787 f 10,426 |
|---|---|
| 10,426 f 2,998 6,411 |
|
| 9,409 f 432 77,898 18,350 204,326 |
|
| 301,006 3,423 |
|
| 3,423 f 17,447 58,020 5,210 (7) |
|
| 80,670 |
Income received in advance relates to funds received in relation to events taking place in the following
accounting period
Subscriptions received in advance relate to the 2025/2026 financial year
Page 13
TEIGNBRIDGE DISTRICT SCOUT COUNCIL
Notes to the Financial Statements
For the Year Ended 31st March 2025
8 TRUSTEE'S EXPENSES
| 8 TRUSTEE'S EXPENSES |
8 TRUSTEE'S EXPENSES |
|||
|---|---|---|---|---|
| Included in resources expended are the following Trustee's Expenses Postage Mileage allowance 9 RESERVES Unrestricted General Fund At 1st April 2024 Surplus(Deficit) for the year Balance at 01/04/2024 £ Designated Funds Burdett Building maintenance fund 17,981 Clifford fund 9,614 World Jamboree fund 2,295 Moretonhampstead development fund 9,969 Closed Groups 5,986 SAS fund 2,125 Ten Tors 9,877 57,847 Restricted Funds Paul Bradley Memorial Fund 1,814 Henry Clatworthy Fund 6,240 Hurdlestone Challenge 6,871 lvor Kingwell Fund 9,906 Explorer Groups 16,115 Cremyll Challenge 960 1st Kingskerswell Scout Group 9,353 51,259 Total 109,106 |
Incoming Resources £ 435 524 2,143 494 105 6,499 |
202S £ 315 184,414 11,258 195,672 Outgoing Resources £ 9,432 Transfers £ |
2024 f 13 496 178,761 5,653 |
|
| 184,414 Balance at 31/03/2025 £ 18,416 10,138 4,438 10,463 5,986 2,230 6,944 |
||||
| 57,847 1,814 6,240 6,871 9,906 16,115 960 9,353 |
10,200 | 9,432 | 58,615 1,814 6,594 19,077 10,042 13,402 940 5,945 |
|
| 354 49,625 136 42,951 5,525 |
37,419 45,664 5,545 3,408 |
|||
| 51,259 109,106 |
98,591 | 92,036 | 57,814 116,429 |
Page 14
TEIGNBRIDGE DISTRICT SCOUT COUNCIL
Notes to the Financial Statements
For the Year Ended 31st March 2025
Note 9 (Continued)
Description of Funds
Designated Funds
Burdett Building maintenance fund is for the redecoration and major repairs to the building Clifford fund is to support scouting in the District
World Jamboree fund is to help with the costs of those within the distict attending the World Jamboree Moretonhampstead development fund is held for the future building of new premises
Closed Groups Fund are monies received from closed groups
SAS fund is to support scouting in the District
Ten Tors is to support the training of the District teams for the event
Restricted Funds
Henry Clatworthy Fund is to support leader training
The Hudlestone Challenge is a joint venture between Teignbridge District Scout Council and Girlguiding Teignbridge. In the event that the event is wound up then the funds held will be split equally between the two organisations. lvor Kingwell Fund is to support activity leader training and accreditation
Explorer Groups are 8 Explorer Groups in the District
Cremyll Challenge is a specific challenge held annually
Paul Bradley Memorial Fund is a fund to assist Ten Tors participants
Page 15
TEIGNBRIDGE DISTRICT SCOUT COUNCIL
Notes to the Financial Statements For the Year Ended 31st March 202S
| Shop Trading Account Year ended 31 March Income Scout shop and badges Cost of shop activities Opening Stock Purchases Closing Stock Gross Profit Less Expenses Surplus Burdett Building Year ended 31 March Income Less Expenses (Deficit)Surplus for year 2025 £ £ 12,002 10,426 10,033 20,459 11,873 8,586 3,416 384 3,032 2025 £ 11,427 11,933 (506) |
Appendix 1 2024 £ £ 12,334 10,267 10,225 20,492 10,426 10,066 2,268 653 1,615 Appendix 2 2024 £ 13,081 14,859 (1,778) |
|---|---|
| 20,492 10,426 |
|
Page 16