**Draft Financial Statements at 22 September 2025 at 11:28:23**
**Charity registration number 301214 (England and Wales)**
## **DORSET COUNTY SCOUT COUNCIL**
# **ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025**
**Draft Financial Statements at 22 September 2025 at 11:28:23 DORSET COUNTY SCOUT COUNCIL**
## **LEGAL AND ADMINISTRATIVE INFORMATION**
|**Trustees**|J Godber, County Chair||
|---|---|---|
||B Booth||
||C Root||
||S Marden||
||B Pickering||
||E Benfield||
||C Mitchell, County Lead Volunteer||
||B Howard||
||R Hill|(Appointed 27 September 2024)|
|**Charity number**|301214||
|**Principal address**|Buddens Scout Centre||
||Puddletown Road||
||Wareham||
||BH20 7NU||
|**Accountants**|CB Reid Limited||
||Wadebridge House||
||16 Wadebridge Square||
||Poundbury||
||Dorchester||
||Dorset||
||DT1 3AQ||
**Draft Financial Statements at 22 September 2025 at 11:28:23 DORSET COUNTY SCOUT COUNCIL**
## **CONTENTS**
||**Page**|
|---|---|
|Trustees' report|1 - 4|
|Independent examiner's report|5|
|Statement of financial activities|6|
|Balance sheet|7|
|Notes to the financial statements|8 - 14|
**Draft Financial Statements at 22 September 2025 at 11:28:23 DORSET COUNTY SCOUT COUNCIL**
## **TRUSTEES' REPORT**
## _**FOR THE YEAR ENDED 31 MARCH 2025**_
The Trustees present their annual report and financial statements 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 financial statements and comply with the Charities Act 2011 and “Accounting and Reporting by Charities: Statement of Recommended Practice applicable in the UK and Republic of Ireland (FRS102)” as amended for accounting periods commencing from 1 January 2016.
## **Objectives and activities**
## **The purpose of Scouting**
Scouting exists to actively engage and support young people in their personal development, empowering them to make a positive contribution to society and providing them with skills for life.
## **The values of Scouting**
As Scouts we are guided by these values: Integrity - We act with integrity; we are honest, trustworthy and loyal. Respect - We have self-respect and respect for others. Care - We support others and take care of the world in which we live. Belief - We explore our faiths, beliefs and attitudes.
Co-operation - We make a positive difference; we co-operate with others and make friends.
## **The Scout Method**
Scouting takes place when young people, in partnership with adults, work together based on the values of Scouting and:
- Enjoy what they are doing and have fun
- Take part in activities indoors and outdoors
- Learn by doing
- Share in spiritual reflection
- Take responsibility and make choices
- Undertake new and challenging activities
- Make and live by their Promise.
## **Activities for achieving objectives**
Our aim is to promote the development of young people in achieving their full physical, intellectual, social and spiritual potential, as individuals, as responsible citizens, and as members of their local, national, and international communities.
We arrange a program of camps, sports and other activities at which all young people in the County are encouraged to participate, as well as providing training for all adult leaders.
Each week we provide over 6,000 young people the opportunity to enjoy fun and adventure while developing the skills they need to succeed now and in the future including teamwork, leadership and resilience. We celebrate diversity and stand against intolerance, always. We’re part of a worldwide movement, creating stronger communities and inspiring positive futures.
We are proud to say we are a Values based movement.
## **Public benefit statement**
The County meets the Charity Commission's public benefit criteria under both the advancement of education and the advancement of citizenship or community development headings.
- 1 -
**Draft Financial Statements at 22 September 2025 at 11:28:23 DORSET COUNTY SCOUT COUNCIL**
## **TRUSTEES' REPORT (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2025**_
## **Achievements and performance**
The focus through the year has been driven by major strategic change from The Scout Association and their Transformation Project. This has seen the introduction of a new membership system with significant effort going into ensuring that membership data was correct before migration. The roles and organisational structures of Scouting were redrawn as part of the Transformation and governance was improved to more closely align with the Charity Commission’s views. This project took up a great deal of time from County volunteers, working with our District and Group volunteers to ensure that the changes were understood, prepared for, and implemented successfully.
Alongside the Transformation Project, a great deal of work has gone into ensuring that safety and safeguarding remain well understood and ingrained into everything we do, with a programme of work emerging from the Prevention of Future Deaths report following the tragic loss of a young person on a Scout hike back in 2018. A lot of work has also gone into assessing and documenting the safety of sites and buildings used by Scouts in the County.
Reflecting the experience in schools throughout UK, many leaders are finding themselves dealing with social, emotional, and mental health issues amongst our young people and their families. Senior volunteers within the County are increasingly spending time working on the wellbeing of both the youngsters, and the leaders that work hard to support the youngsters.
Despite this changing landscape, more than 2000 volunteers continued to deliver Scouting to just under 6400 young people across the County throughout the year, numbers that continue to show a steady improvement. County is increasingly playing a guidance and assistance role to our Districts and Groups, rather than engaging in everyday Scouting itself, though a few smaller camps were held across the year.
Usage of our camp and activity centre at Buddens continued to grow, with the revenue going towards our reserves, and contributing to continued development of the infrastructure.
## **Reserves policy**
## **Reserves and investment policy**
The County policy on reserves is to hold sufficient resources to meet three potential demands:
1. In case of a shortfall of income and fundraising against the cost of the County’s charitable activities, a figure of £50,000 representing almost one full year’s budgeted subscription income. This figure to be adjusted annually to reflect current budgetary position. This element should be held in cash or on short call (1-3 months).
2. To meet the possible demand for repayment of capital under the operating agreement with Rockley Watersports for our Buddens campsite, a figure of £162,500, being the amount outstanding at the end of the previous financial year; additional investment this year in future-proofing the very long driveway at Buddens has increased the amount that might be set aside, but given a regular quarterly pay down this amount remains adequate. This figure will be adjusted annually to take account of repayments made, and any additional capital items purchased. This element may be held in investments on medium call (6-12 months) 3. To float planned large scale events, a figure of £25,000 to be held on short call.
This total of £237,500 is well within the resources held by County at the present time.
The organisation’s policy on investment is to take only low-risk positions with reputable and respected banks and fund holders. Funds are currently held in either a current account with no interest payable, or a 95 day interestbearing savings account. An amount of £16,710 remains locked in a dormant Barclays account with efforts ongoing to release this and transfer it away from Barclays.
The County Executive regularly monitors the levels of bank balances and the interest rates received to ensure the group obtained maximum value and income from its banking arrangements.
- 2 -
**Draft Financial Statements at 22 September 2025 at 11:28:23 DORSET COUNTY SCOUT COUNCIL**
## **TRUSTEES' REPORT (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2025**_
## **Structure, governance and management**
## **Governance**
The County’s governing documents are those of the 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 County is a trust established under its rules which are common to all Scouts.
The Trustees who served during the year and up to the date of signature of the financial statements were: J Godber, County Chair
B Booth J Orchard (Resigned 27 September 2024) C Root S Marden B Pickering E Benfield C Mitchell, County Lead Volunteer K Hewitt, County Treasurer (Resigned 27 September 2024) B Howard R Hill (Appointed 27 September 2024)
## **Recruitment and appointment of trustees**
The Trustees are appointed in accordance with the Policy, Organisation and Rules of The Scout Association.
## **Organisational structure**
The County is managed by the County Trustee Board, the members of which are the Charity Trustees of the Scout County which is an educational charity. As charity trustees they are responsible for complying with legislation applicable to charities. This includes the registration, keeping proper accounts and making returns to the Charity Commission as appropriate.
The Board consists of Chair and Treasurer together with the Ex Officio, Elected and when appropriate Co-opted Members.
Members of the Trustee Board must complete 'Essential Information for Executive Committee', GDPR, Safety, Safeguarding and Trustee Introduction training within the first 5 months of joining the Board.
This County Trustee Board exists to support the County Lead Volunteer in meeting the responsibilities of the appointments and is responsible for:
- The maintenance of County property;
- The raising of funds and the administration of County finance;
- The insurance of persons, property and equipment;
- County public occasions;
- Assisting in the recruitment of leaders and other adult support; and
- Appointing any sub committees that may be required.
## **Risk and Internal Controls**
The County has in place systems of internal controls that are designed to provide reasonable assurance against material mismanagement or loss. These include two signatories for all payments and a comprehensive insurance policy to ensure that insurable risks are covered.
- 3 -
**Draft Financial Statements at 22 September 2025 at 11:28:23 DORSET COUNTY SCOUT COUNCIL**
## **TRUSTEES' REPORT (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2025**_
## **Statement of Trustees' responsibilities**
The Trustees are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England and Wales requires the Trustees 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 incoming resources and application of resources of the charity for that year.
In preparing these financial statements, the Trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The Trustees are responsible for keeping sufficient accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
## 17/09/2025
This report was approved by the Trustees, on and signed on their behalf by:
..............................
**J Godber, County Chair** Trustee 22 Sep 2025 Dated: .........................
..............................
**C Mitchell, County Lead Voluteer** Trustee 22 Sep 2025 Dated: .........................
- 4 -
**Draft Financial Statements at 22 September 2025 at 11:28:23 DORSET COUNTY SCOUT COUNCIL**
## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF DORSET COUNTY SCOUT COUNCIL**
I report to the Trustees on my examination of the financial statements of Dorset County Scout Council (the charity) for the year ended 31 March 2025.
## **Responsibilities and basis of report**
As the Trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011.
I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.
## **Independent examiner's statement**
I have completed my examination. I confirm that no 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 Charities Act 2011.
- 2 the financial statements do not accord with those records; or
- 3 the financial statements do not comply with the applicable requirements concerning the form and content of financial statements set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the financial statements 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 financial statements to be reached.
Matthew Haines FCA
Wadebridge House 16 Wadebridge Square Poundbury Dorchester Dorset DT1 3AQ
Dated: .........................
- 5 -
**Draft Financial Statements at 22 September 2025 at 11:28:23 DORSET COUNTY SCOUT COUNCIL**
## **STATEMENT OF FINANCIAL ACTIVITIES** _**FOR THE YEAR ENDED 31 MARCH 2025**_
|**Unrestricted**
**Restricted Endowment**
**funds**
**funds**
**funds**
**2025**
**2025**
**2025**
**Notes**
**£**
**£**
**£**
**Income from:**
Donations and legacies
**4**
52,904
-
-
Charitable activities
**3**
136,426
-
-
Investments
**5**
8,354
-
2,793
**Total income and endowments**
197,684
-
2,793
**Expenditure on:**
Charitable activities
**6**
58,037
7,870
-
Material other expenditure
-
-
2,793
Governance
**9**
2,818
-
-
**Total resources expended**
60,855
7,870
2,793
**Net incoming/(outgoing) resources**
**before transfers**
136,829
(7,870)
-
Gross transfers between funds
-
-
(10,050)
**Net movement in funds**
136,829
(7,870)
(10,050)
Fund balances at 1 April 2024
971,664
20,458
129,818
**Fund balances at 31 March 2025**
1,108,493
12,588
119,768|**Total**
**2025**
**£**
52,904
136,426
11,147
200,477
65,907
2,793
2,818
71,518
128,959
(10,050)
118,909
1,121,940
1,240,849|**Total**
**2024**
**£**
58,620
256,485
757|
|---|---|---|
|||315,862|
|||299,249|
|||-
3,191|
|||302,440|
|||13,422
-|
|||13,422
1,108,518|
|||1,121,940|
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
- 6 -
**Draft Financial Statements at 22 September 2025 at 11:28:23 DORSET COUNTY SCOUT COUNCIL**
## **BALANCE SHEET**
## _**AS AT 31 MARCH 2025**_
|**Notes**
**Fixed assets**
Tangible assets
**11**
**Current assets**
Debtors
**12**
Cash at bank and in hand
**Creditors: amounts falling due within**
**one year**
**13**
Net current assets
**Total assets less current liabilities**
**Capital funds**
Endowment funds - general
**Income funds**
Restricted funds
**16**
Unrestricted funds
Designated funds
**14**
General unrestricted funds|**2025**
**£**
**£**
660,403
7,005
578,639
585,644
(5,198)
580,446
1,240,849
119,768
12,588
915,314
193,179
1,108,493
1,240,849
17 Sep 2025|**2024**
**£**
**£**
677,814
9,476
469,257
478,733
(34,607)
444,126
1,121,940
129,818
20,458
915,314
56,350
971,664
1,121,940|**2024**
**£**
**£**
677,814
9,476
469,257
478,733
(34,607)
444,126
1,121,940
129,818
20,458
915,314
56,350
971,664
1,121,940|
|---|---|---|---|
||||1,121,940|
||||129,818
20,458
971,664|
||||1,121,940|
|||||
The financial statements were approved by the Trustees on .........................
.............................. J Godber, County Chair **Trustee**
- 7 -
**Draft Financial Statements at 22 September 2025 at 11:28:23 DORSET COUNTY SCOUT COUNCIL**
## **NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 31 MARCH 2025**_
## **1 Accounting policies**
## **Charity information**
Dorset County Scout Council is a registered charity (no. 301214) and its principal office is at Buddens Scout Centre, Puddletown Road, Wareham, Dorset, BH20 7NU.
The financial statements have been prepared in accordance with 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 (FRS 102)” (as amended for accounting periods commencing from 1 January 2016). The charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.
## **1.1 Going concern**
At the time of approving the financial statements, the Trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
## **1.2 Charitable funds**
Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives.
Designated funds comprise funds which have been set aside at the discretion of the Trustees for specific purposes. The purposes and uses of the designated funds are set out in the notes to the financial statements.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.
## **1.3 Incoming resources**
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
Assets for distribution are recognised only when distributed. Assets given for use by the charity are recognised when receivable. Stocks of undistributed donated goods are not valued for balance sheet purposes.
- 8 -
**Draft Financial Statements at 22 September 2025 at 11:28:23 DORSET COUNTY SCOUT COUNCIL**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2025**_
## **1 Accounting policies**
**(Continued)**
## **1.4 Resources expended**
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective 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 classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Income and expenses are included in the financial statements as they become receivable or due.
Expenses include VAT where applicable as the charity cannot reclaim it.
## **1.5 Tangible fixed assets**
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Freehold land and buildings Freehold land not depreciated, static camp depreciated at 20% straight line basis
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.
## **1.6 Fixed asset investments**
Fixed asset investments are initially measured at transaction price excluding transaction costs, and are subsequently measured at fair value at each reporting date. Changes in fair value are recognised in net income/(expenditure) for the year. Transaction costs are expensed as incurred.
## **1.7 Cash and cash equivalents**
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
## **2 Critical accounting estimates and judgements**
In the application of the charity’s accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
- 9 -
**Draft Financial Statements at 22 September 2025 at 11:28:23 DORSET COUNTY SCOUT COUNCIL**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2025**_
## **3 Charitable activities**
||**Unrestricted**|**Unrestricted**|
|---|---|---|
||**funds**|**funds**|
||**2025**|**2024**|
||**£**|**£**|
|Income from charitable activities|136,426|256,485|
## **4 Donations and legacies**
|**Unrestricted**
**Restricted**
**funds**
**funds**
**2025**
**2025**
**£**
**£**
Donations and gifts
52,904
-|**Unrestricted**
**Restricted**
**funds**
**funds**
**2025**
**2025**
**£**
**£**
Donations and gifts
52,904
-|**Unrestricted**
**Restricted**
**funds**
**funds**
**2025**
**2025**
**£**
**£**
Donations and gifts
52,904
-|**Total**
**2025**
**£**
52,904|**Total**
**2024**
**£**
58,620|
|---|---|---|---|---|
||||||
|**Investments**|||||
|**Unrestricted Endowment**
**funds**
**funds**
**general**
**2025**
**2025**
**£**
**£**
Investment income
-
2,793
Interest receivable
8,354
-
8,354
2,793
**For the year ended 31 March 2024**
-
757|||**Total**
**2025**
**£**
2,793
8,354
11,147|**Total**
**2024**
**£**
757
**-**|
|||||**757**|
|||||757|
## **5 Investments**
- 10 -
**Draft Financial Statements at 22 September 2025 at 11:28:23 DORSET COUNTY SCOUT COUNCIL**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2025**_
## 6 **Charitable activities**
|**Activities**
**Activities**
**2025**
**2024**
**£**
**£**
Depreciation and impairment
17,411
17,411
Charitable expenditure
48,496
281,838
65,907
299,249
**Analysis by fund**
Unrestricted funds
58,037
293,083
Restricted funds
7,870
6,166
65,907
299,249|**Activities**
**Activities**
**2025**
**2024**
**£**
**£**
Depreciation and impairment
17,411
17,411
Charitable expenditure
48,496
281,838
65,907
299,249
**Analysis by fund**
Unrestricted funds
58,037
293,083
Restricted funds
7,870
6,166
65,907
299,249|**Activities**
**Activities**
**2025**
**2024**
**£**
**£**
Depreciation and impairment
17,411
17,411
Charitable expenditure
48,496
281,838
65,907
299,249
**Analysis by fund**
Unrestricted funds
58,037
293,083
Restricted funds
7,870
6,166
65,907
299,249|
|---|---|---|
||**2025**
**£**
17,411
48,496
65,907
58,037
7,870
65,907|**2024**
**£**
17,411
281,838|
|||299,249|
|||293,083
6,166|
|||299,249|
## **7 Trustees**
During the year, there were no retirement benefits accruing to employees who were also a trustee ( _2023 - nil_ ) in respect of defined contribution pension schemes.
## **8 Employees**
There were no employees whose annual remuneration was £60,000 or more.
## **9 Governance costs**
|**Unrestricted**
**funds**
**2025**
Independent examination fee
2,818
Governance expenses
-
2,818|**Total**
**2024**
**£**
2,736
455|
|---|---|
||3,191|
## **10 Taxation**
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
- 11 -
**Draft Financial Statements at 22 September 2025 at 11:28:23 DORSET COUNTY SCOUT COUNCIL**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2025**_
## **11 Tangible fixed assets**
|**Cost**
At 1 April 2024
At 31 March 2025
**Depreciation and impairment**
At 1 April 2024
Depreciation charged in the year
At 31 March 2025
**Carrying amount**
At 31 March 2025
At 31 March 2024
**12**
**Debtors**
**Amounts falling due within one year:**
Other debtors
Prepayments and accrued income
**13**
**Creditors: amounts falling due within one year**
Deferred income
Accruals|**Freehold land**
**and buildings**
**£**
772,035
772,035
94,221
17,411
111,632
660,403
677,814
**2025**
**2024**
**£**
**£**
1,840
627
5,165
8,849
7,005
9,476
**2025**
**2024**
**£**
**£**
2,380
31,746
2,818
2,861
5,198
34,607|**Freehold land**
**and buildings**
**£**
772,035
772,035
94,221
17,411
111,632
660,403
677,814
**2025**
**2024**
**£**
**£**
1,840
627
5,165
8,849
7,005
9,476
**2025**
**2024**
**£**
**£**
2,380
31,746
2,818
2,861
5,198
34,607|
|---|---|---|
|||772,035|
|||94,221
17,411|
|||111,632|
|||660,403|
|||677,814|
|||**2024**
**£**
627
8,849|
|||9,476|
|||**2024**
**£**
31,746
2,861|
|||34,607|
- 12 -
**Draft Financial Statements at 22 September 2025 at 11:28:23 DORSET COUNTY SCOUT COUNCIL**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2025**_
## **14 Designated funds**
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
|**Balance at**
**1 April 2024**
**£**
Buddens Camping &
Activity Centre
677,814
Reserves Fund
237,500
915,314
**Endowment funds**
**Balance at**
**1 April 2024**
**£**
Colonel Pass fund
104,193
Antony Sanctuary fund
25,625
129,818||**Movement in funds**
**Income**
**Expenditure**
**Transfers in /**
**out**
**Balance at**
**31 March 2025**
**£**
**£**
**£**
**£**
-
(17,411)
-
660,403
-
-
237,500
-
(17,411)
-
897,903
**Movement in funds**
**Income**
**Expenditure**
**Transfers in/**
**out**
**Gains and**
**losses**
**Balance at**
**31 March 2025**
**£**
**£**
**£**
**£**
**£**
2,793
(2,793)
8,550
-
112,743
-
(10,050)
(8,550)
-
7,025
(10,050)
7,257
-
-
119,768|**Movement in funds**
**Income**
**Expenditure**
**Transfers in /**
**out**
**Balance at**
**31 March 2025**
**£**
**£**
**£**
**£**
-
(17,411)
-
660,403
-
-
237,500
-
(17,411)
-
897,903
**Movement in funds**
**Income**
**Expenditure**
**Transfers in/**
**out**
**Gains and**
**losses**
**Balance at**
**31 March 2025**
**£**
**£**
**£**
**£**
**£**
2,793
(2,793)
8,550
-
112,743
-
(10,050)
(8,550)
-
7,025
(10,050)
7,257
-
-
119,768|
|---|---|---|---|
|||||
|||||
|||||
|||||
|||||
|||**£**
2,793
-
(10,050)||
||||119,768|
## **15 Endowment funds**
The endowment funds are made up of the Colonel Pass fund a Permanent Endowment fund and the Anthony Sanctuary fund an Expendable Endowment fund. It was agreed with the Sanctuary trustees that the funds should be used for future capital improvements.
## **16 Restricted funds**
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.
|**Balance at**
**1 April 2024**
**£**
Regional Fund
8,758
Gregory Fund
11,700
20,458|**Movement in funds**
**Income**
**Expenditure**
**Transfers in/**
**out**
**Balance at**
**31 March 2025**
**£**
**£**
**£**
**£**
(6,520)
-
2,238
-
(1,350)
-
10,350
-
(7,870)
-
12,588|**Movement in funds**
**Income**
**Expenditure**
**Transfers in/**
**out**
**Balance at**
**31 March 2025**
**£**
**£**
**£**
**£**
(6,520)
-
2,238
-
(1,350)
-
10,350
-
(7,870)
-
12,588|
|---|---|---|
||**£**
-
-||
|||12,588|
Included within restricted funds is the total of £2,238 (2024 - £8,758) which is held by the Dorset County Scout Council on behalf of the South West Region.
- 13 -
**Draft Financial Statements at 22 September 2025 at 11:28:23 DORSET COUNTY SCOUT COUNCIL**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2025**_
## **17 Analysis of net assets between funds**
|**Analysis of net assets between funds**|||
|---|---|---|
|**Unrestricted**
**Funds**
**Restricted**
**Funds**
**Endowment**
**Funds**
**2025**
**2025**
**2025**
**£**
**£**
**£**
Fund balances at 31 March
2025 are represented by:
Tangible assets
660,403
-
-
Current assets/(liabilities)
449,325
12,588
119,768
1,109,728
12,588
119,768|**Total**
**2025**
**£**
660,403
581,681
1,242,084|Total
2024
£
677,814
444,126|
|||1,121,940|
## **18 Related party transactions**
## **Transactions with related parties**
During the year, no Trustee received any remuneration (2024 - nil)
During the year, no Trustee received any benefits in kind (2024 - nil)
During the year, expenses of £852 were reimbursed to Trustees (2024 - £629)
- 14 -
Dorset County Scout Council Buddens Scout Centre Puddletown Road Wareham BH20 7NU
CB Reid Limited Wadebridge House 16 Wadebridge Square Poundbury Dorchester Dorset DT1 3AQ
22 September 2025
Dear Sirs,
This representation letter is provided in connection with your Independent Examination of the financial statements of the charity for the period ended 31 March 2025.
The following representations are made on the basis of enquiries of the trustees, management and staff with relevant knowledge and experience (and, where appropriate, of inspection of supporting documentation) sufficient to satisfy ourselves that we can properly make each of the following representations to you:
## **General**
1. We have fulfilled our responsibilities as trustees under the Charities Act 2011 for preparing financial statements, in accordance with the applicable financial reporting framework, FRS 102 and the FRS 102 Charity SORP.
We confirm that in our opinion the financial statements give a true and fair view and in particular that where any additional information must be disclosed in order to give a true and fair view that information has in fact been disclosed. We confirm that the selection and application of the accounting policies used in the preparation of the financial statements are appropriate, and we approve these accounts for the period ended 31 March 2025.
2. W confirm that all accounting records have been made available to us for the purpose of our Independent Examination, in accordance with your terms of engagement, and that all the transactions undertaken by the charity have been properly reflected and recorded in the accounting records. All other records and related information, including minutes of all management, trustees’ and members’ meetings, have been made available to you. We have given you unrestricted access to persons within the charity in order to carry out the Independent Examination and have provided any additional information that you have requested for the same purpose.
3. We confirm the charity has satisfactory title to all assets and there are no liens or encumbrances on the assets, except for those disclosed in the financial statements (where applicable).
4. We confirm that significant assumptions used in making accounting estimates, including those measured at fair value, are reasonable.
5. We confirm that we have no plans or intentions that may materially alter the carrying value and, where relevant, the fair value measurements or classification of assets and liabilities reflected in the financial statements.
6. We confirm that the charity has no liabilities or contingent liabilities other than those disclosed in the financial statements.
7. Where applicable, we confirm that all known actual or possible litigation and claims whose effects should be considered when preparing the financial statements have been disclosed to you and accounted for and disclosed in accordance with the applicable financial reporting framework, FRS 102 and the FRS 102 Charity SORP.
8. We confirm that there have been no events since the balance sheet date which require disclosing or which would materially affect the amounts in the financial statements, other than those already disclosed or included in the financial statements.
9. We confirm that you are aware of the definition of a related party for the purpose of the accounting framework being applied in the preparation of the accounts.
We confirm that the related party relationships and transactions set out in the financial statements are a complete list of such relationships and transactions and that we are not aware of any further related parties or transactions.
10. We confirm that all related party relationships and transactions have been accounted for and disclosed in accordance with the applicable financial reporting framework, FRS 102 and the FRS 102 Charity SORP.
11. We confirm that the charity neither had, at any time during the year, any arrangement, transaction or agreement to provide credit facilities (including advances and credits granted by the charity) for trustees, nor provided guarantees of any kind on behalf of the trustees.
12. We confirm that the charity has not contracted for any capital expenditure other than as disclosed in the financial statements (where applicable).
13. We confirm that the charity has complied with all aspects of contractual agreements that could have a material effect on the financial statements in the event of noncompliance.
14. We confirm that we are not aware of any possible or actual instance of non-compliance with those laws and regulations which provide a legal framework within which the charity conducts its activities and which are central to the charity’s ability to conduct its activities.
15. We acknowledge our responsibility for the design, implementation and maintenance of internal controls to prevent and detect fraud. There have been no deficiencies in internal control of which we are aware.
16. We confirm that there have been no actual or suspected instances of fraud involving trustees, management or employees who have a significant role in internal control or that could have a material effect on the financial statements. We also confirm that we are not aware of any allegations of fraud by trustees, former trustees, analysts, employees, former employees, regulators or others.
17. We confirm that, in your opinion, the charity’s financial statements should be prepared on the going concern basis on the grounds that current and future sources of funding or support will be more than adequate for the charity’s needs. In reaching this conclusion, we have taken into account all relevant matters of which we are aware, and have considered a period of at least one year from the date on which the financial statements will be approved.
18. We confirm that all grants, donations and other income, including those subject to special terms or conditions or received for restricted purposes, have been notified to you. There have been no breaches of terms or conditions during the period regarding the application of such income.
19. We acknowledge our legal responsibilities regarding disclosure of information to you as Independent Examiners and confirm that:
- so far as each trustee is aware, there is no relevant information of which we are unaware; and
- each trustee has taken all the steps that they ought to have taken as a trustee to make themselves aware of any relevant information and to establish that we are aware of that information.
Yours faithfully
…………………………………………………… Trustee
## 22 Sep 2025
Date …………………………………………..…
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