Charity Registration No. 302063
TENDRING DISTRICT SCOUT COUNCIL
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
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92 Station Road
Clacton on Sea
Essex
CO15 1SG
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TENDRING DISTRICT SCOUT COUNCIL
CONTENTS
| Page | |
|---|---|
| Company informaton | 1 |
| Trustee's report | 2 - 4 |
| Independent examiner's report | 5 |
| Statement of fnancial actvites | 6 |
| Balance sheet | 7 |
| Notes to the fnancial statements | 8 - 15 |
TENDRING DISTRICT SCOUT COUNCIL
COMPANY INFORMATION
Trustees L Mayo A Harper M Sell J Talbot M Badger A Benson E Boyden K Szabo Charity number 302063 Independent examiner TC Group 92 Station Road Clacton on Sea Essex CO15 1SG
(Appointed 1 August 2025) (Appointed 7 July 2025)
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TENDRING DISTRICT SCOUT COUNCIL
TRUSTEE'S REPORT
FOR THE YEAR ENDED 31 MARCH 2026
The trustees present their annual report and financial statements for the year ended 31 March 2026.
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 :
Scouts actively engages and supports young people in their personal development, empowering them to make a positive contribution to society.
The main activities in relation to these objects are :
In partnership with adults, young people take part in fun indoor and outdoor activities. They learn by doing, by sharing in spiritual reflection and by taking responsibility. They make choices, undertake new and challenging activities, and they live their Scout Promise.
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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TENDRING DISTRICT SCOUT COUNCIL
TRUSTEE'S REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
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 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 Persons’ Award Day, celebrating their Chief Scout Award achievements.
Also in September 2025, our annual Pier to Pier Sponsored walk saw 85 young people walk with their sections or families, raising over £4,000 for scouting activities around the District.
Over the past year, we have improved 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. By simplifying how we volunteer together, we want to ensure our volunteers feel valued, provide a warmer welcome for everyone, and deliver a more engaging learning experience.
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 2026 amounted to £593,381. 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.
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.
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TENDRING DISTRICT SCOUT COUNCIL
TRUSTEE'S REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
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 M Badger A Benson E Boyden (Appointed 1 August 2025) K Szabo (Appointed 7 July 2025)
The trustee's report was approved by the Board of Trustees.
..............................
M Sell
Trustee Dated: .........................
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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 2026.
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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TENDRING DISTRICT SCOUT COUNCIL
STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2026
| Unrestricted Restricted funds funds 2026 2026 Notes £ £ Income from: Donatons and legacies 3 29,984 696 Other trading actvites 4 60,492 - Investments 5 4,429 - Total income 94,905 696 Expenditure on: Charitable actvites 6 70,354 - Total expenditure 70,354 - Net income and movement in funds 24,551 696 Reconciliaton of funds: Fund balances at 1 April 2025 568,830 661 Fund balances at 31 March 2026 593,381 1,357 |
Total Unrestricted Restricted funds funds 2026 2025 2025 £ £ £ 30,680 43,316 661 60,492 55,571 - 4,429 158 - 95,601 99,045 661 70,354 66,331 - 70,354 66,331 - 25,247 32,714 661 569,491 536,116 - 594,738 568,830 661 |
Total 2025 £ 43,977 55,571 158 |
|---|---|---|
| 99,706 66,331 |
||
| 66,331 | ||
| 33,375 536,116 |
||
| 569,491 |
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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TENDRING DISTRICT SCOUT COUNCIL
BALANCE SHEET
AS AT 31 MARCH 2026
| Notes Fixed assets Tangible assets 11 Current assets Stocks 12 Debtors 13 Cash at bank and in hand Creditors: amounts falling due within one year 14 Net current assets Total assets less current liabilites The funds of the charity Restricted income funds 15 Unrestricted funds 16 |
2026 £ 8,268 2,873 223,411 234,552 (15,183) |
£ 375,369 219,369 594,738 1,357 593,381 594,738 |
2025 £ 8,551 3,003 177,520 189,074 (12,576) |
£ 392,993 176,498 |
|---|---|---|---|---|
| 569,491 | ||||
| 661 568,830 |
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| 569,491 |
The financial statements were approved by the trustees on .........................
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M Sell Trustee
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FOR THE YEAR ENDED 31 MARCH 2026
TENDRING DISTRICT SCOUT COUNCIL
NOTES TO THE FINANCIAL STATEMENTS
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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TENDRING DISTRICT SCOUT COUNCIL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
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 timespent, 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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TENDRING DISTRICT SCOUT COUNCIL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
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.
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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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TENDRING DISTRICT SCOUT COUNCIL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
3 Income from donations and legacies
| Unrestricted Restricted funds funds 2026 2026 £ £ Donatons and gifs 21,788 696 Grants 1,600 - Membership fees 2,696 - Other 3,900 - 29,984 696 |
Total Unrestricted Restricted funds funds 2026 2025 2025 £ £ £ 22,484 35,155 661 1,600 2,317 - 2,696 2,844 - 3,900 3,000 - 30,680 43,316 661 |
Total 2025 £ 35,816 2,317 2,844 3,000 |
|---|---|---|
| 43,977 |
4 Income from other trading activities
| Unrestricted | Unrestricted | |
|---|---|---|
| funds | funds | |
| 2026 | 2025 | |
| £ | £ | |
| Fundraising events | 12,005 | 7,562 |
| Shop income | 48,487 | 48,009 |
| Other trading actvites | 60,492 | 55,571 |
5 Income from investments
| Unrestricted | Unrestricted | |
|---|---|---|
| funds | funds | |
| 2026 | 2025 | |
| £ | £ | |
| Interest receivable | 4,429 | 158 |
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TENDRING DISTRICT SCOUT COUNCIL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
6 Charitable activities
| Shop Charitable actvites Total 2026 2026 2026 £ £ £ Depreciaton and impairment 557 17,067 17,624 Opening stock 8,552 - 8,552 Purchases 9,562 - 9,562 Closing stock (8,268) - (8,268) Rent 7,500 - 7,500 Rates and water 647 1,879 2,526 Light and heat - 5,092 5,092 Cleaning, repairs and maintenance - 13,622 13,622 Insurance 385 2,767 3,152 Motor vehicle expenses - 1,964 1,964 Telephone 626 - 626 Accountancy fees - 1,128 1,128 Sundry expenses - 6,350 6,350 Loan interest - 60 60 Sofware costs - 864 864 19,561 50,793 70,354 19,561 50,793 70,354 7 Net movement in funds 2026 £ The net movement in funds is stated afer charging/(creditng): Depreciaton of owned tangible fxed assets 17,624 |
Total 2025 £ 17,736 8,411 9,339 (8,551) 7,500 2,616 6,796 8,403 2,376 2,976 1,523 1,104 5,007 15 1,080 66,331 66,331 2025 £ 17,737 |
|---|---|
8 Trustees
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.
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TENDRING DISTRICT SCOUT COUNCIL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
9 Employees
The average monthly number of employees during the year was:
| Total There were no employees whose annual remuneraton was more than £60,000. |
2026 Number - |
2025 Number - |
|---|---|---|
10 Taxation
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
11 Tangible fixed assets
| Tangible fxed assets | ||
|---|---|---|
| Freehold land and buildings Fixtures and ftngs £ £ Cost At 1 April 2025 588,965 4,741 At 31 March 2026 588,965 4,741 Depreciaton and impairment At 1 April 2025 199,311 1,404 Depreciaton charged in the year 17,067 556 At 31 March 2026 216,378 1,960 Carrying amount At 31 March 2026 372,587 2,781 At 31 March 2025 389,654 3,337 |
Equipment Motor vehicles £ £ 2,305 7,995 2,305 7,995 2,303 7,995 1 - 2,304 7,995 1 - 2 - |
Total £ 604,006 |
| 604,006 | ||
| 211,013 17,624 |
||
| 228,637 | ||
| 375,369 | ||
| 392,993 |
12 Stocks
Stock
| 2026 | 2025 |
|---|---|
| £ | £ |
| 8,268 | 8,551 |
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TENDRING DISTRICT SCOUT COUNCIL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
13 Debtors
| Amounts falling due within one year: Trade debtors Prepayments and accrued income |
2026 £ 190 2,683 2,873 |
2025 £ 415 2,588 |
|---|---|---|
| 3,003 |
14 Creditors: amounts falling due within one year
| Trade creditors Accruals and deferred income |
2026 £ 14,079 1,104 15,183 |
2025 £ 11,496 1,080 |
|---|---|---|
| 12,576 |
15 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 2025 | At 1 April 2025 | Incoming | At 31 March | At 31 March | |
|---|---|---|---|---|---|
| resources | 2026 | ||||
| £ | £ | £ | |||
| Thorpe fund | 661 | - | 661 | ||
| Internatonal trips | - | 696 | 696 | ||
| 661 | 696 | 1,357 | |||
| Previous year: | At 1 April 2024 | Incoming | At 31 March | ||
| resources | 2025 | ||||
| £ | £ | £ | |||
| Thorpe fund | - | 661 | 661 |
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TENDRING DISTRICT SCOUT COUNCIL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
16 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 2025 | Incoming | Resources | At 31 March | ||
|---|---|---|---|---|---|
| resources | expended | 2026 | |||
| £ | £ | £ | £ | ||
| General funds | 568,830 | 94,905 | (70,354) | 593,381 | |
| Previous year: | At 1 April 2024 | Incoming | Resources | At 31 March | |
| resources | expended | 2025 | |||
| £ | £ | £ | £ | ||
| General funds | 536,116 | 99,045 | (66,331) | 568,830 | |
| 17 | Analysis of net assets between funds | ||||
| Unrestricted | Restricted | Total | |||
| funds | funds | ||||
| 2026 | 2026 | 2026 | |||
| £ | £ | £ | |||
| At 31 March 2026: | |||||
| Tangible assets | 375,369 | - | 375,369 | ||
| Current assets/(liabilites) | 218,012 | 1,357 | 219,369 | ||
| 593,381 | 1,357 | 594,738 | |||
| Unrestricted | Restricted | Total | |||
| funds | funds | ||||
| 2025 | 2025 | 2025 | |||
| £ | £ | £ | |||
| At 31 March 2025: | |||||
| Tangible assets | 392,993 | - | 392,993 | ||
| Current assets/(liabilites) | 175,837 | 661 | 176,498 | ||
| 568,830 | 661 | 569,491 |
18 Related party transactions
There were no disclosable related party transactions during the year (2025 - none).
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