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**
- 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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j).�
**----- End of picture text -----**
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
- 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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... Y.. ......................................................... , ...
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.
**----- Start of picture text -----**
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|
|||
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