Draft Financial Statements at 11 June 2025 at 12:25:55
Charity Registration No. 302063
TENDRING DISTRICT SCOUT COUNCIL
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
92 Station Road Clacton on Sea Essex CO15 1SG
Draft Financial Statements at 11 June 2025 at 12:25:55 TENDRING DISTRICT SCOUT COUNCIL
CONTENTS
| Page | |
|---|---|
| Company information | 1 |
| Trustee's report | 2 - 4 |
| Independent examiner's report | 5 |
| Statement of financial activities | 6 |
| Balance sheet | 7 |
| Notes to the financial statements | 8 - 15 |
Draft Financial Statements at 11 June 2025 at 12:25:55 TENDRING DISTRICT SCOUT COUNCIL
COMPANY INFORMATION
| Trustees | L Mayo |
|---|---|
| A Harper | |
| M Sell | |
| J Talbot | |
| M Badger | |
| A Benson | |
| Charity number | 302063 |
| Independent examiner | TC Group |
| 92 Station Road | |
| Clacton on Sea | |
| Essex | |
| CO15 1SG |
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Draft Financial Statements at 11 June 2025 at 12:25:55 TENDRING DISTRICT SCOUT COUNCIL
TRUSTEE'S 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 charity's deed of assignment, 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).
Objectives and activities
Tendring District Scout council's objectives are :
To advance the mental and physical welfare of young people by promoting a scheme of awards and personal development.
The main activities in relation to these objects are :
Duke of Edinburgh and King's Scout awards scheme, design of personal development plans and a programme of youth orientated events and activities.
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.
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Draft Financial Statements at 11 June 2025 at 12:25:55 TENDRING DISTRICT SCOUT COUNCIL
TRUSTEE'S REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Achievements and performance
I’m pleased to report that it’s been another great year for Tendring District Scouts. All sections have taken part in some fantastic district events and it’s been incredible to see our young people and volunteers across the District in action.
Over the past year we continued to implement our District Development Plan, focusing on four main areas: Teamwork, Programme, People and Visibility.
Our amazing volunteers in the District are delivering a fun, exciting and challenging programmes to help the young people achieve their full potential, gain skills for life, and ultimately earn their top Chief Scout Awards.
In September we held our Young Person Award Day, celebrating their Chief Scout Award achievements. This was followed by an Adult volunteer awards evening. It was a fantastic day celebrating the successes of Scouting in our District.
In June 2024, our annual Pier to Pier Sponsored walk saw 161 young people walk with their sections or families, raising over £8,000 for scouting activities around the District.
Late 2024 saw the long awaited arrived of The Scouts new digital system. The system aims to transform the Volunteer experience, making volunteering with Scouts easier and more enjoyable. Our goal is to attract and retain more volunteers, ultimately leading to more young people gaining Skills for Life. This will ensure our volunteers feel valued for everything they do, provide a warmer welcome for everyone, deliver a more engaging learning experience and to simplify how we volunteer together.
The governance structure of our charity is sound, and the leadership possesses the combined experience necessary for continued success. We remain in an excellent position to provide Skills for Life for young people moving forward.
We have once again strengthened our financial position over the past year. This will help us enhance the experience our volunteers receive, and ultimately grow the charity. We firmly believe that success breeds success, and happy and valued volunteers is fundamental to this, which we will continue to support in the years to come.
I am privileged to be the lead volunteer for the District and couldn’t do it without the help and the support of the teams around me. Thank you for your continued dedication, drive and determination.
Financial review
The total unrestricted reserves at 31 March 2025 amounted to £568,831. This is maintained to cover any unforeseeable expenses such as repairs to the district headquarters.
No funds are in deficit.
The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.
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Draft Financial Statements at 11 June 2025 at 12:25:55 TENDRING DISTRICT SCOUT COUNCIL
TRUSTEE'S REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
In the next year, the District Scout Centre will once again be a priority for Tendring Scouts, now that the Centre is fully operational. This will allow us to develop and grow further sections, offer yet more adventurous activities and fulfill our commitment to fun, challenge and adventure in our corner of Essex.
Structure, governance and management
Type of governing document
Constitution of the Scout Association was adopted on 6 June 2003.
Charity Constitution
Association consisting of over 800 members.
Trustee selection methods
Trustees are elected, co-opted or nominated annually at the Annual General Meeting held in June.
The trustees who served during the year and up to the date of signature of the financial statements were: L Mayo
A Harper M Sell J Talbot K Szabo (Resigned 17 June 2024) M Badger A Benson B Emery (Resigned 17 June 2024)
The trustee's report was approved by the Board of Trustees.
..............................
M Sell
Trustee Dated: .........................
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Draft Financial Statements at 11 June 2025 at 12:25:55 TENDRING DISTRICT SCOUT COUNCIL
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF TENDRING DISTRICT SCOUT COUNCIL
I report to the trustees on my examination of the financial statements of Tendring District 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 (the 2011 Act).
I report in respect of my examination of the charity’s financial statements carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent examiner's statement
Your attention is drawn to the fact that the charity has prepared financial statements in accordance with Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn.
I understand that this has been done in order for financial statements to provide a true and fair view in accordance with Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.
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:
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1 accounting records were not kept in respect of the charity as required by section 130 of the 2011 Act; or
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2 the financial statements do not accord with those records; or
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3 the financial statements 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 financial statements to be reached.
Mr Jamie Williams FCCA TC Group
92 Station Road Clacton on Sea Essex CO15 1SG
Dated: .........................
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Draft Financial Statements at 11 June 2025 at 12:25:55 TENDRING DISTRICT SCOUT COUNCIL
STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
| Unrestricted Restricted funds funds 2025 2025 Notes £ £ Income and endowments from: Donations and legacies 3 43,316 661 Other trading activities 4 55,571 - Investments 5 158 - Other income 6 - - Total income 99,045 661 Expenditure on: Charitable activities 7 66,331 - Total expenditure 66,331 - Net income and movement in funds 32,714 661 Reconciliation of funds: Fund balances at 1 April 2024 536,116 - Fund balances at 31 March 2025 568,830 661 |
Total Unrestricted funds 2025 2024 £ £ 43,977 52,902 55,571 64,715 158 - - 560 99,706 118,177 66,331 61,280 66,331 61,280 33,375 56,897 536,116 479,219 569,491 536,116 |
Total Unrestricted funds 2025 2024 £ £ 43,977 52,902 55,571 64,715 158 - - 560 99,706 118,177 66,331 61,280 66,331 61,280 33,375 56,897 536,116 479,219 569,491 536,116 |
|---|---|---|
| 118,177 61,280 |
||
| 61,280 | ||
| 56,897 479,219 |
||
| 536,116 |
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
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Draft Financial Statements at 11 June 2025 at 12:25:55 TENDRING DISTRICT SCOUT COUNCIL
BALANCE SHEET
AS AT 31 MARCH 2025
| Notes Fixed assets Tangible assets 12 Current assets Stocks 13 Debtors 14 Cash at bank and in hand Creditors: amounts falling due within one year 15 Net current assets Total assets less current liabilities The funds of the charity Restricted income funds 16 Unrestricted funds 17 |
2025 £ 8,551 3,003 177,520 189,074 (12,576) |
£ 392,993 176,498 569,491 661 568,830 569,491 |
2024 £ 8,410 2,075 193,374 203,859 (15,127) |
£ 347,384 188,732 |
|---|---|---|---|---|
| 536,116 | ||||
| - 536,116 |
||||
| 536,116 |
The financial statements were approved by the trustees on .........................
.............................. M Sell Trustee
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Draft Financial Statements at 11 June 2025 at 12:25:55 TENDRING DISTRICT SCOUT COUNCIL
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
1 Accounting policies
Charity information
Tendring District Scout Council is a charity, meeting the definition of a public benefit entity under FRS102.
1.1 Accounting convention
The financial statements have been prepared in accordance with the charity's constitution, 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.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
1.2 Going concern
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has the financial support of The Scout Association and private benefactors 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.
1.3 Charitable funds
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
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.
1.4 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.
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Draft Financial Statements at 11 June 2025 at 12:25:55 TENDRING DISTRICT SCOUT COUNCIL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1 Accounting policies
(Continued)
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.
Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.
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.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
| Freehold land and buildings | 3% straight line |
|---|---|
| Fixtures and fittings | 25% reducing balance |
| Equipment | 25% reducing balance |
| Motor vehicles | 25% reducing balance |
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 Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. Items held for distribution at no or nominal consideration are measured the lower of replacement cost and cost.
Net realisable value is the estimated selling price less all estimated costs of completion and costs to be incurred in marketing, selling and distribution.
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.
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Draft Financial Statements at 11 June 2025 at 12:25:55 TENDRING DISTRICT SCOUT COUNCIL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1 Accounting policies
(Continued)
1.8 Government Grants
Government grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received.
A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.
Accrual model
Under the accrual model:
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Grants are classified as relating to either revenue or assets;
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Grants relating to revenue are recognised in income on a systematic basis over the periods in which the related costs are recognised;
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Grants which are compensation for past expenses or losses, or where there are no future associated costs, are recognised in income in the period they become receivable;
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Grants are recognised over the periods in which the expenses are recognised to which those grants relate.
-
Grants relating to an asset are recognised in income systematically over the asset‚s expected useful life. If part of such a grant is deferred it is recognised as deferred income rather than being deducted from the asset's carrying amount.
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.
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Draft Financial Statements at 11 June 2025 at 12:25:55 TENDRING DISTRICT SCOUT COUNCIL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
3 Income from donations and legacies
| Unrestricted Restricted funds funds 2025 2025 £ £ Donations and gifts 35,155 661 Grants 2,317 - Membership fees 2,844 - Other 3,000 - 43,316 661 |
Total Unrestricted Restricted funds funds 2025 2024 2024 £ £ £ 35,816 38,515 - 2,317 6,000 - 2,844 4,787 - 3,000 3,600 - 43,977 52,902 - |
Total 2024 £ 38,515 6,000 4,787 3,600 |
|---|---|---|
| 52,902 |
4 Income from other trading activities
| Unrestricted | Unrestricted | |
|---|---|---|
| funds | funds | |
| 2025 | 2024 | |
| £ | £ | |
| Fundraising events | 7,562 | 4,685 |
| Shop income | 48,009 | 60,030 |
| Other trading activities | 55,571 | 64,715 |
| Income from investments | ||
| Unrestricted | Unrestricted | |
| funds | funds | |
| 2025 | 2024 | |
| £ | £ | |
| Interest receivable | 158 | - |
5 Income from investments
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Draft Financial Statements at 11 June 2025 at 12:25:55 TENDRING DISTRICT SCOUT COUNCIL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
6 Other income
| Unrestricted | Unrestricted | |
|---|---|---|
| funds | funds | |
| 2025 | 2024 | |
| £ | £ | |
| Other income | - | 560 |
7 Charitable activities
| Shop Charitable activities Total 2025 2025 2025 £ £ £ Depreciation and impairment 668 17,068 17,736 Opening stock 8,411 - 8,411 Purchases 9,339 - 9,339 Closing stock (8,551) - (8,551) Rent 7,500 - 7,500 Rates and water 421 2,195 2,616 Light and heat - 6,796 6,796 Cleaning, repairs and maintenance - 8,403 8,403 Insurance 329 2,047 2,376 Motor vehicle expenses - 2,976 2,976 Telephone 607 916 1,523 Accountancy fees - 1,104 1,104 Sundry expenses - 5,007 5,007 Loan interest - 15 15 Software costs - 1,080 1,080 18,724 47,607 66,331 18,724 47,607 66,331 8 Net movement in funds 2025 £ The net movement in funds is stated after charging/(crediting): Depreciation of owned tangible fixed assets 17,737 |
Total 2024 £ 15,468 9,040 9,491 (8,410) 8,215 922 6,498 10,705 2,863 2,160 400 1,092 2,836 - - |
|---|---|
| 61,280 | |
| 61,280 | |
| 2024 £ 15,468 |
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Draft Financial Statements at 11 June 2025 at 12:25:55 TENDRING DISTRICT SCOUT COUNCIL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
9 Trustees
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.
10 Employees
The average monthly number of employees during the year was:
| 2025 | 2024 | |
|---|---|---|
| Number | Number | |
| Total | - | - |
There were no employees whose annual remuneration was more than £60,000.
11 Taxation
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
12 Tangible fixed assets
| Freehold land and buildings Fixtures and fittings £ £ Cost At 1 April 2024 529,623 738 Additions 59,342 4,003 At 31 March 2025 588,965 4,741 Depreciation and impairment At 1 April 2024 182,243 736 Depreciation charged in the year 17,068 668 At 31 March 2025 199,311 1,404 Carrying amount At 31 March 2025 389,654 3,337 At 31 March 2024 347,380 1 |
Equipment Motor vehicles £ £ 2,305 7,995 - - 2,305 7,995 2,302 7,995 1 - 2,303 7,995 2 - 3 - |
Total £ 540,661 63,345 |
|---|---|---|
| 604,006 | ||
| 193,276 17,737 |
||
| 211,013 | ||
| 392,993 | ||
| 347,384 |
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Draft Financial Statements at 11 June 2025 at 12:25:55 TENDRING DISTRICT SCOUT COUNCIL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
| 13 Stocks Stock 14 Debtors Amounts falling due within one year: Trade debtors Prepayments and accrued income 15 Creditors: amounts falling due within one year Trade creditors Accruals and deferred income |
2025 £ 8,551 2025 £ 415 2,588 3,003 2025 £ 11,496 1,080 12,576 |
2024 £ 8,410 |
|---|---|---|
| 2024 £ 282 1,793 |
||
| 2,075 | ||
| 2024 £ 14,071 1,056 |
||
| 15,127 |
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.
| At | 1 | April | 2024 | Incoming | At | 31 | March | |
|---|---|---|---|---|---|---|---|---|
| resources | 2025 | |||||||
| £ | £ | £ | ||||||
| Thorpe fund | - | 661 | 661 |
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Draft Financial Statements at 11 June 2025 at 12:25:55 TENDRING DISTRICT SCOUT COUNCIL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
17 Unrestricted 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.
| At 1 April 2024 | Incoming | Resources | At 31 March | |
|---|---|---|---|---|
| resources | expended | 2025 | ||
| £ | £ | £ | £ | |
| General funds | 536,116 | 99,045 | (66,331) | 568,830 |
| Previous year: | At 1 April 2023 | Incoming | Resources | At 31 March |
| resources | expended | 2024 | ||
| £ | £ | £ | £ | |
| General funds | 479,219 | 118,177 | (61,280) | 536,116 |
| Analysis of net assets between funds | ||||
| Unrestricted | Restricted | Total | ||
| funds | funds | |||
| 2025 | 2025 | 2025 | ||
| £ | £ | £ | ||
| At 31 March 2025: | ||||
| Tangible assets | 392,993 | - | 392,993 | |
| Current assets/(liabilities) | 175,837 | 661 | 176,498 | |
| 568,830 | 661 | 569,491 | ||
| Unrestricted | Restricted | Total | ||
| funds | funds | |||
| 2024 | 2024 | 2024 | ||
| £ | £ | £ | ||
| At 31 March 2024: | ||||
| Tangible assets | 347,384 | - | 347,384 | |
| Current assets/(liabilities) | 188,732 | - | 188,732 | |
| 536,116 | - | 536,116 |
18 Analysis of net assets between funds
19 Related party transactions
There were no disclosable related party transactions during the year (2024 - none).
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