**TRUSTEES ANNUAL REPORT & ACCOUNTS For the year ended 31[st] December 2025** Trustees Annual Report Pages 2-10 Independent Examiner’s Report Page 11 Annual Accounts Pages 12-14 Page 1 ## **TRUSTEES ANNUAL REPORT** **for the year ended 31[st] December 2025** **Section A – Reference and Administration Details** |**Charity Name:**|4th Eling Sea Scouts| |---|---| |**Registered charity number:**|302268| |**HQ Registration number:**|10013513| |**Charity’s principal address:**|Testwood Lakes
Off Brunel Road
Totton
Southampton
SO40 3WX| **Names of the charity trustees who manage the charity, as at 31/12/25:** **----- Start of picture text -----**
Trustee Name Office (if any) Dates acted if not for the whole year
Mr Paul Bullock Group President
Ms Jill Doherty Parent Representative
Mr Paul Fredericks Boating Manager
Ms Lorna MacPhee Treasurer Until 02/12/2025
Mr Robin Mair Group Lead Volunteer Until 31/12/2025
Mr Mark Mearns Treasurer From 05/07/2025
Ms Karen Mould Parent Representative
Mrs Donna Ovenden Until 05/07/2025
Mr Richard White Cub Section Team Leader
Mr Kyle Williamson Group Chair Until 17/10/2025
Ms Lisa Williamson Scout Section Team Leader
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**Names and addresses of adviser:** **----- Start of picture text -----**
Type of Adviser Name Address
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|**Names and addresses of adviser:**|**Names and addresses of adviser:**|**Names and addresses of adviser:**| |---|---|---| |**Type of Adviser**
**Name**
**Address**||| |Independent Examiner|Sian Winter|Birchlands
Whitemoor Lane
Winsor
Southampton
SO40 2HD| Page 2 ## **TRUSTEES ANNUAL REPORT** ## **for the year ended 31[st] December 2025** ## **Section B – Structure, Governance and Management** ## **Description of the charity’s trusts:** **----- Start of picture text -----**
Type of governing document The charity’s governing documents are those of The Scout
Association. The Scout Association’s governing document is
a Royal Charter which gives authority to the Bye-Laws of
the
Association and the Policy, Organisation and Rules (POR) of
the Scout Association. The Group is an unincorporated
association established under these rules which are common
to all Scout Groups. At the 2023 AGM, we adopted our
constitution based on the Scout Association’s POR (5.4,
April 2023 version).
How the charity is constituted The Group is a trust established under its rules which are
common to all Scouts in the United Kingdom.
Trustee selection methods The Trustees are appointed or elected in accordance with
the Policy, Organisation and Rules of the Scout Association.
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## **Additional governance information:** |The Trustee Board|The Group, which is a registered educational charity, is managed by
the Trustees of the Charity. As Charity Trustees they are responsible
for complying with legislation applicable to charities, including the
financial management, accounting and reporting to the Charity
Commission as required.
The Trustees are in regular communication and meet formally at least
quarterly. The Trustee Board consists of the appointed roles of Chair
and Secretary, together with the Group and Section Leaders, elected
members and parents’ representatives. New Trustees complete the
training set out by The Scout Association.
As well as being the primary body responsible under Charity Law, the
Trustee Board also exists to support the Scout Leaders in meeting the
responsibilities of their appointments and is responsible for:

Raising funds and the administration of Group finance;

The maintenance and development of Group property and
equipment;

The insurance of persons, property and equipment;

Representing the Group at public events;

Assisting in the recruitment of leaders and other adult support;

Appointing any sub committees that may be required;

Appointing Group Administrators and Advisers other than those
who are elected.| |---|---| Page 3 ## **TRUSTEES ANNUAL REPORT** ## **for the year ended 31[st] December 2025** ## **Section B – Structure, Governance and Management** ## **Additional governance information (continued):** ||Risk management and
Internal Control||The Trustee Board regularly reviews the major risks to which the Group
could be exposed. Systems and controls have been established to
mitigate these risks where appropriate. The main areas of concern that
have been identified are:
Financial mismanagement.We have internal controls in place to
provide reasonable assurance against material mismanagement or loss.
These include two signatories for all payments and comprehensive
insurance policies to cover the insurable risks.
Damage to the building, property and equipment.The Trustee Board
continues to review the physical security of the property, in addition to
buildings and contents insurance in place to mitigate against permanent
or major loss. If required, we would seek the use of buildings, property
and equipment from neighbouring Scout Groups and organisations.
Injury to leaders, helpers, supporters and members.Through the
capitation fees the Group contributes to the Scout Association’s
national accident insurance policy. Risk Assessments are undertaken
before all activities.
Anti-social behaviour at the lake. The number and scale of these
incidents has increased over recent years as the lake has attracted more
visitors, especially in the immediate vicinity of our Scout HQ. We work
closely with Hampshire Police and other stakeholders to address these
issues, which can adversely impact the sections’ activities.
Reduced income from fundraising.The Group is primarily reliant upon
income from subscriptions and fundraising. We also hold a reserve fund
to ensure the continuity of activities. Subscriptions could be raised to
increase the income to the Group, either temporarily or permanently.
Reduction or loss of leaders. The Group is totally reliant upon
volunteers to run and administer the activities of the Group. If there was
a reduction in the number of leaders to an unacceptable level in a
particular section or the Group as a whole then there would have to be
a contraction, consolidation or closure of a section, or in the worst-case
scenario, the complete closure of the Group.| |---|---|---|---| Page 4 ## **TRUSTEES ANNUAL REPORT** ## **for the year ended 31[st] December 2025** ## **Section B – Structure, Governance and Management** ## **Additional governance issues (continued):** Risk management and Reduction or loss of members. The Group provides activities for all Internal Control (continued) young people aged 6 to 14. If the membership in a particular section or in the Group as whole were to drop below a viable level then there would have to be a contraction, consolidation or closure of that section, or in the worst-case scenario, the complete closure of the Group. Rising costs & Inflation. Like most organisations, the Group is exposed to rising costs, particularly for energy and contracted-in services. Where possible, the Trustee Board takes the approach of longer term contracts to ensure expenditure is known (such as energy) and utilising the services of members and volunteers wherever possible. Conflict of Interest. Trustees’ personal and professional connections do bring benefits to the Group that would otherwise be unobtainable or require larger expenditure and the Group does take note of the Charity Commission’s guidance on these matters. Where a potential conflict of interest is declared, the conflicted Trustee/s take no part in the decisions being made and the guidance is followed to ensure that all decisions are made in the best interests of the charity. Page 5 ## **TRUSTEES ANNUAL REPORT for the year ended 31[st] December 2025** ## **Section C – Objectives and Activities** |||**Section C – Objectives and Activities**| |---|---|---| |Summary of the
objectives of the charity
set out in its governing
document||The objectives of the Group are as a unit of The Scout Association.
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.
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
Our development of young people takes place when the 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.| |Summary of the main
activities in relation to
these objectives||The main activities that are normally undertaken in relation to the
above objectives are:

Provision of leadership training to facilitate the delivery of
excellent Scouting;

Provision of land- and water-based Scouting activities;

A programme of activities aimed at the young people achieving
recognition through being awarded badges;

Participation in district and county events and competitions;

Participation in conservation projects and civic events, like the St
Georges Day and Remembrance Day parades;

Opportunities are given to represent the Group at Jamborees and
other international events;

Fundraising to facilitate other activities.| Page 6 ## **TRUSTEES ANNUAL REPORT for the year ended 31[st] December 2025** ## **Section C – Objectives and Activities** ||**Section C – Objectives and Activities**| |---|---| |Contribution made by
volunteers|The contribution of volunteers to the Group is both fundamental and
excellent. Currently the Group has over 25 volunteers working in
Scout leadership and administration roles.| |Public benefit statement|The Group meets the Charity Commission’s public benefit criteria
under both the headings of the Advancement of Education and the
Advancement of Citizenship or Community Development.| |**Section**|**D – Achievements and Performance**| |---|---| ||| |Summary of the main
achievements of the charity
during the year|The Group achieved a number of highlights to be proud of, in
particular:

The Beaver section was restarted in May 2025.

The Cub section had a variety of activities, including the
Sleeping with Sharks event, the Parent and Cub event and
they enjoyed the Christmas pantomime at the Mayflower
Theatre.

The Scouts also had an active programme, including a
kayaking expedition on the River Wye, visits to Marwell
Wildlife and the Lymington Lido, a Fireworks camp and ice-
skating for their Christmas event.

The Group maintained its Royal Navy recognition, as one of
only 105 such Groups across the UK.| |Boating and Building|The Group continued to invest in replacing older boating
equipment and improvements to the building, including:

£5,324 was spent on new boating equipment, of which
£3,836 was funded from the money raised from the 24
hour paddle in 2024.

£2,990 was spent on repairs to the ultrasonic device that
helps to control the blue-green algae on the lake.

The external lighting around the building was upgraded at
a cost of £2,990. The whole of the walkway and
emergency routes around the building are now covered by
motion-activated lighting.| Page 7 ## **TRUSTEES ANNUAL REPORT for the year ended 31[st] December 2025** ||**Section E – Financial Review**| |---|---| ||| |Financial highlights|The Group maintained its strong financial position in 2025 with a
£2,693 surplus of unrestricted cash £2,693 for the year.
At the year-end the Group held unrestricted cash reserves of £30,251,
which is equivalent to 12 months of our average operating expenditure.
Whilst this exceeds the target range of our Financial Policy, £6,705 is
designated for the replacement of the air conditioning unit in 2026.| |The charity’s principal
sources of funds|The Group’s principal sources of funds are subscriptions and non-
subscription income (grants, donations and fundraising). The income
from subscriptions is used solely for the provision of the Scouting
programme, including the membership (capitation) fee, activities,
training, and other costs to run the facility, such as the lease,
maintenance, utilities and insurance. Gross subscription income in 2025
was £13,875, of which £4,321 was paid out as the annual membership
fee. An additional £2,110 was received from HMRC through the Gift
Aid scheme.
Non-subscription income is used to cover improvements to the facility
and for the provision of new equipment. The annual Donkey Derby
raised £13,262 (split 50/50 with our partner, 5thTestwood Group).
£4,596 was raised from grants and donations, £1,454 from other
fundraising and £10,743 from other users of the Aquativity Centre.| |Reserves policy|The Group’s Financial policy is to hold sufficient reserves to continue
the charitable activities of the Group should income and fundraising
activities fall short. Our reserves policy has a target for our unrestricted
reserves to cover 6-9 months of our average non-discretionary
operating expenditure. At the end of 2025, the Group had unrestricted
reserves of £30,251, equivalent to 12 months of our 2025 operating
costs.
The membership fee of circa £5,226 is due in March 2026 and is fully
covered by the designated subs reserve which ringfences funds
specifically for this commitment.| Page 8 ## **TRUSTEES ANNUAL REPORT** ## **for the year ended 31[st] December 2025** ## **Section E – Financial Review** **----- Start of picture text -----**
Investment policy and objectives The Group has a risk-averse strategy to the investment of its
reserve funds. All funds are held in mainstream banks only.
£11,618 of our funds is held in a 35-day notice account and
the balance is held in current accounts.
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|**Section E – Financial Review**|**Section E – Financial Review**| |---|---| |Investment policy and objectives
The Group has a risk-averse strategy to the investment of its
reserve funds. All funds are held in mainstream banks only.
£11,618 of our funds is held in a 35-day notice account and
the balance is held in current accounts.|| ||| |How expenditure has supported
the key objectives of the charity|The Group’s finances are managed and expenditure is
prioritised to support the sections to deliver an exciting
Scouting programme consistent with the objectives of
Section C.
 Funds made available to sections for spending on their
programme and activities;
 Support is provided to leaders to attend training courses
and to purchase uniform;
 Maintaining the facility in good condition, and making
improvements as and when our finances permit;
 Following a replacement programme for boating and
camping equipment to ensure all equipment is in a fit
condition.
 Surplus funds are designated to the Group’s priority
projects, in addition to grants received for these
purposes.| |**Section F – Other Optional Information**|**Section F – Other Optional Information**| |---|---| ||| |Plans for future periods|The key projects planned for 2026 are:
 The replacement of the air conditioning unit
 The replacement of one rib outboard motor with an
equivalent motor with an electric starter| Page 9 ## **Independent examiner’s report to the trustees of 4[th] Eling Sea Scouts** I report to the trustees on my examination of the accounts of the 4[th] Eling Sea Scouts for the year ended 31[st] December 2025. ## **Responsibilities and basis of report** As the charity trustees of the 4[th] Eling Sea Scouts 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 4[th] Eling Sea Scouts accounts carried out under section 145 of the 2011 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 no cause to believe that in any material respect: 1. accounting records were not kept in respect of the 4[th] Eling Sea Scouts as required by section 130 of the Act; or 2. that the accounts do not accord with those records. 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. Signed: Name: Sian Winter Relevant professional qualification or membership of professional bodies (if any): CPFA – Chartered Institute of Public Finance and Accountancy, membership number – 18311. Address: Birchlands, Whitemoor Lane, Winsor, Southampton. Hants. SO40 2HD Date: 01/03/2026 **----- Start of picture text -----**
Receipts and Payments Account
For the year from 1st January 2025 to 31st December 2025
Receipts
2025 2024
Unrestricted Funds Restricted Funds Total Total
Subscriptions and Gift Aid
Membership subscriptions 13,874.50 13,874.50 13,222.50
Less : Membership subscriptions paid on 24/3/25 -4,321.20 -4,321.20 -4,504.50
Net Membership subscriptions retained 9,553.30 9,553.30 8,718.00
Gift Aid on subscription income 2,109.98 2,109.98 4,480.86
Sub total 11,663.28 0.00 11,663.28 13,198.86
Grants and Donations
Barker-Mill Foundation (aircon replacement) 1,000.00 1,000.00
Testwood Lake appeal including Gift Aid 2,212.50 2,212.50
Beaulieu Beaufort Foundation (lighting) 1,000.00
Unrestricted donations 1,383.07 1,383.07 595.00
Sub total 1,383.07 3,212.50 4,595.57 1,595.00
Donkey Derby
Gross income including Gift Aid 25,161.17 25,161.17 22,429.75
Less: 50% profit share to 5th Testwood -6,630.78 -6,630.78 -5,891.20
Sub total 18,530.39 0.00 18,530.39 16,538.55
Other Fund Raising and Interest
Sponsored events including Gift Aid 3,835.75
Hire of Facility/Equipment 10,743.20 10,743.20 6,910.00
Other fundraising activities 1,453.71 1,453.71 616.54
Bank interest 312.30 312.30 278.17
Sub total 12,509.21 0.00 12,509.21 11,640.46
Section Camps and Activities
Beaver section
Cub section 750.00 750.00 1,289.57
Scout section 5,234.00 5,234.00 1,920.00
District camp 2,147.50
Sub total 0.00 5,984.00 5,984.00 5,357.07
Total Gross Income 44,085.95 9,196.50 53,282.45 48,329.94
Sale of Group equipment 650.00 650.00 10.00
Total Receipts 44,735.95 9,196.50 53,932.45 48,339.94
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Receipts and Payments Account
For the year from 1st January 2025 to 31st December 2025
Payments
2025 2024
Unrestricted Funds Restricted Funds Total Total
OPERATING EXPENSES
Premises
Maintenance & Grounds 3,533.32 3,533.32 2,098.33
Cleaning 4,536.44 4,536.44 4,153.64
Safety, Fire & Security 1,138.10 1,138.10 1,844.63
Electricity 2,607.57 2,607.57 2,232.86
Gas 126.01 126.01 126.36
Water 56.44 56.44 173.28
Phone line - internet & alarm 542.52 542.52 585.72
Rent 250.00 250.00 250.00
Buildings and Contents Insurance 2,439.10 2,439.10 2,038.43
Section Camps and Activities
Beaver section 79.50 79.50 275.73
Cub section 1,052.23 1,047.38 2,099.61 1,601.72
Scout section 1,172.68 2,965.53 4,138.21 2,819.95
District camp 2,666.12
Group events 28.50 28.50 40.21
Camping and Boating Equipment
Camping equipment 7.59 7.59 300.68
Boating equipment purchases 5,323.65 5,323.65 998.89
Boating equipment maintenance 377.12 377.12 1,208.55
Programme Expenses
Volunteer training & recruitment 240.00 240.00 284.21
Badges 617.35 617.35 516.45
Group Scarves, Sweatshirs & T Shirts 110.45 110.45 35.99
Adult Leader uniform 78.60 78.60
Other Expenses
Bank charges and GoCardless fees 644.26 644.26 618.82
Administration & Sundry expenses 160.96 160.96 384.28
Marine and Pontoon Insurance 3,013.35 3,013.35 2,769.09
Accident and medical cover for non-members 136.00 136.00 136.00
Total operating expenses 28,271.74 4,012.91 32,284.65 28,159.94
DISCRETIONARY EXPENSES
Fund Raising Expenses
Donkey Derby 11,632.38 11,632.38 10,655.58
Other Fund Raising 306.06 306.06 0.00
Capital expenditure & Discretionary Projects
Lighting upgrade 1,054.69 1,000.00 2,054.69 205.42
Pinger repairs 777.79 2,212.50 2,990.29
Total discretionary expenses 13,770.92 3,212.50 16,983.42 10,861.00
Total Payments 42,042.66 7,225.41 49,268.07 39,020.94
Net of receipts / (payments) 2,693.29 1,971.09 4,664.38 9,319.00
Transfer of camp surpluses to general funds 532.63 -532.63 0.00 0.00
Transfer of activity funds to Scout events -645.00 645.00 0.00
Cash funds last year end 27,670.50 1,480.54 29,151.04 19,832.04
Cash funds this year end 30,251.42 3,564.00 33,815.42 29,151.04
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## ## |StatementofassetsandLiabil.itiesatth|eend oftheyear|||| |---|---|---|---|---| |||2025||2024| ||||Total|Total| |Lasntunos||||| |CAF CurrentAccount|12,407.26|3,564.00|16,377.26|15,096.25| |NatwestCurrent Account|5,826.06||5,826.06|1,724.63| |Natwest35-dayNoticeAccount|1r.,618.1.0||11",618.1O|12,330.16| |Cashin hand||||| |Totalcashfunds|5V,La)..42|5,ab4.uu|55,tr5.rlz|z9,La',..u4| |Other monetaryassets||||| |Retenttess Exp[orerscontribution|200.00||200.00|900.0o| |GiftAidctaim|1,250.00||1,250.00|| |0verduemember subs|16.50||16.50|30.00| |24Hour Paddte-Paypal Receipts||||1s9.46| |Totat other monetaryassets|l,rlob.5u||t,4oo,5u|r,uu:r,4b| |Non-monetarvassetsforownuse||||| |Land and buitdings(seenote-1 )|392,907|42,067|434,974|432,541| |Pontoon|3.018|90,4L4|93,432|93,432| |Scoutingequapment,furnitureetc(seenote2)
Boating equipment|10,102
50,284|6,075
10070|16,777
70,263|1.6,177
67,734| |TotaI other non-monetaryassets|456,3:.L|rtt',c5o|ot4,tt4r|ou:rrYzr+| |Liabilities-thoseduewithinonevear||||| |Trade creditors||||1",270.49| |Section activities(invoicestate)|22.24|245.O4|267.24|| |Burstedon Outboards-annuat outboard servicing|600.o0||600.00|| |Totat tiabitities|btz.z4||60f ,24|L,ttv.49|