**Thanet District Scout Council Receipts & Payments Accounts** **Year Ended 31 March 2025** **Charity Commission Registered Number: 303423** ## **Thanet District Scout Council Year Ended 31 March 2025** ## **Contents** |**Page 1**|District Treasurer's Report| |---|---| |**Page 2**|Independent Examiners Report| |**Page 3**|Summary Receipts & Payments Accounts| |**Page 4**|Receipts| |**Page 5**|Payments| |**Page 6**|Assets & Liabilities| |**Page 7 - 8**|Summary of Funds| |**Page 9**|Explorer Unit Accounts| ## **Thanet District Scout Council Year Ended 31 March 2025** ## **District Treasurer's Report** ## **Overview** I am pleased to report that the District continues to be in a healthy financial position. The campsite remains a key asset, whilst there was a deficit in the year, the current year has already seen substantial bookings, and prices were increased in January 2025, which is making the outlook more positive. However, the costs of running the campsite, particularly utilities and maintenance, continue to rise. In addition, we are currently experiencing issues with the drainage system, and a significant investment of around £50,000 will be required to rectify this. We are actively exploring grant funding and other sources of support to help meet this cost. With the closure of 10th Margate, their assets have been transferred to the District. We are now considering the best options to maximise the value of their scout hut, with the intention of reinvesting any proceeds back into the District. During the year we were also able to purchase archery equipment, funded through the generous legacy left by the late Mrs Downs, which will benefit young people across Thanet. Overall reserves at the year end appear to be down; however, this is primarily due to timing differences in the way membership fees were treated in previous years. In the past, fees were collected from groups before the year end but not paid over to County until after year end, which inflated our reported reserves. The trustees felt this approach did not reflect the District’s true financial position, and so made the decision this year to pay the membership fees to County before the year end. This ensures the accounts now provide a more accurate picture of the charity’s financial position at the year end date. In summary, the District remains in a strong financial position, providing a solid foundation to develop and grow Scouting in Thanet. ## **Independent Examination** We would like to thank Jonathan Spurling of Spurling Cannon for examining these accounts in accordance with the requirements of the Charity Commission without charge and at very short notice. Due to my involvement with Spurling Cannon we are actively looking for a new Indpenednet Examiner going forward. ## **Investments & Reserves** The District retains a substantial level of reserves held in investment accounts. Further details on our reserves can be found on pages 7 & 8, during the year the Trustees have given further consideration to the Charities Reserves policy, and in particulary the General Reserve and the Campsite Reserve. The trustees aim to maintain free reserves in unrestricted funds at a level which would enable the Charity and the district to be supported if unprecedented events (i.e. Covid-19) occurred. The trustees also aim to maintain a specific reserve for the campsite in designated funds which equates to approximately eighteen months of campsite expenditure. ## **Public Benefit Statement** The District meets the Charity Commission's Public Benefit Criteria under both the Advancement of Education and Advancement of Citizenship or Community Development Headings. ## _**- District Treasurer**_ Richard Phillpott 1 ## **Thanet District Scout Council Year Ended 31 March 2025** ## **Independent Examiners Report** ## **Independent examiner’s report to the trustees of the Thanet District Scout Council** I report to the trustees on my examination of the accounts of the Thanet District Scout Council for the year ended 31 March 2025. ## **Responsibilities and basis of report** As the charity trustees of the Trust 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 Trust’s 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 cause to believe that in any material respect: 1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or 2. 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. ## _**- FCCA**_ Jonathan Spurling Jonathan Spurling Spurling Cannon Ltd 424 Margate Road Ramsgate Kent CT12 6SJ 17th September 2025 2 ## **Thanet District Scout Council Year Ended 31 March 2025** ## **Receipts & Payments Account** |Total Receipts for the year
Total payments for the year
Net receipts/(payments) for the year
Transfer between fund
Cash, Bank & Similar funds bought forward
Cash, Bank & Similar funds carried forward|**2025**
2024
**Total**
Total
**£**
£
**80,953**
89,609
**129,194**
83,498
**(48,241)**
6,111
**-**
-
**(48,241)**
6,111
**175,086**
168,975
**126,845**
175,086| |---|---| The above account and accepting statement(s) of assets and liabilities were approved by the Trustees on 29th September 2025 and signed on their behalf by ## _**- District Treasurer**_ Richard Phillpott 3 **Thanet District Scout Council Year Ended 31 March 2025** ## **Receipts** |MEMBERSHIP SUBSCRIPTIONS
GIFT AID RECLAIMED
INVESTMENT INCOME RECEIVED
Bank interest
DONATIONS AND GRANTS
Donations
Grants
ACTIVITIES
Squirrels
Beavers
Cubs
Scouts
Explorers
Networkers
D of E
Young Leaders
WSJ 2023
Ypres 2025
10th Margate
Uniform
Badge shop
Campsite
Thanet Scout Active Support Unit (TSASU)
Thanet Scouts Activities
Sundry
FUNDRAISING GROSS
St Georges Day - Campsite AED
SUNDRY RECEIPTS
Adjustment for badge shop opening balance
Adjustment for TSASU opening balance
Adjustment for Activities a/c 2 opening balance
TOTAL RECIEPTS FOR THE YEAR|**2025**
2024
**Total**
Total
**£**
£
**56,565**
51,979
**-**
-
**56,565**
51,979
**3,263**
1,652
**3,263**
1,652
**129**
40
**-**
-
**129**
40
**2,150**
1,465
**372**
177
**-**
118
**4**
-
**-**
8,953
**-**
-
**510**
1,790
**-**
533
**-**
5,049
**720**
-
**2,627**
-
**-**
-
**3,863**
5,826
**8,872**
11,766
**-**
226
**-**
-
**99**
35
**19,217**
35,938
**-**
-
**-**
-
**-**
-
**-**
-
**1,780**
-
**1,780**
-
**80,953**
89,609| |---|---| 4 ## **Thanet District Scout Council Year Ended 31 March 2025** ## **Payments** |MEMBERSHIP SUBSCRIPTIONS
DONATIONS
ACTIVITIES
Squirrels
Beavers
Cubs
Scouts
Explorers
Networkers
D of E
Young Leaders
KIJ 2022
WSJ 2023
Ypres 2025
10th Margate
Uniform
Badge shop
Campsite
St Georges Day
Thanet Scout Active Support Unit (TSASU)
Thanet Scouts Activities
Equipment
Sundry
FUND RAISING EXPENSES
ADMIN EXPENSES
Printing and Stationery
Commissioners Expenses
AGM
Training
Bank charges
Legal and Professional fees
Bookkeeping software
TOTAL PAYMENTS FOR THE YEAR|**2025**
2024
**Total**
Total
**£**
£
**99,560**
45,105
**99,560**
45,105
**-**
-
**-**
-
**2,226**
1,265
**237**
741
**80**
301
**-**
-
**-**
8,063
**-**
5
**99**
1,737
**16**
278
**-**
-
**-**
3,500
**-**
-
**2,730**
-
**1,009**
501
**4,024**
5,183
**13,672**
13,646
**1,786**
870
**42**
315
**92**
92
**2,810**
-
**340**
31
**29,163**
36,528
**-**
-
**-**
-
**159**
175
**-**
-
**-**
40
**83**
326
**60**
60
**52**
1,170
**117**
94
**471**
1,865
**129,194**
83,498| |---|---| 5 ## **Thanet District Scout Council Year Ended 31 March 2025** ## **Statement of Assets and Liabilities** |**MONETARY ASSETS**
cash bank and similar funds
BANK CURRENT ACCOUNT 1
BANK CURRENT ACCOUNT 2
BANK TERM DEPOSIT
FIXED RATE ACCOUNT
CAMPSITE ACCOUNT
CASH IN HAND
BADGE SHOP (BANK & CASH)
THANET SCOUT ACTIVE SUPPORT UNIT (BANK & CASH)
THANET SCOUTS ACTIVITIES (BANK & CASH)
**TOTAL MONETARY ASSETS**
**NON MONETRAY ASSETS**
SPECIALIST EQUIPMENT - MASRSHIDE - INSURANCE VALUE
LAND & BUILDINGS - MARSHSIDE - INSURANCE VALUE
**TOTAL NON MONETARY ASSETS**|**2025**
**Total**
**£**
**8,374**
**15,413**
**12,325**
**66,000**
**17,816**
**2,215**
**2,275**
**139**
**2,289**
**126,845**
**32,564**
**1,540,560**
**1,573,124**|2024
Total
£
22,279
31,569
47,061
66,000
3,083
1,880
2,434
181
599| |---|---|---| |||175,086| |||28,206
1,469,200| |||1,497,406| 6 ## **Thanet District Scout Council Year Ended 31 March 2025** ## **SUMMARY OF FUNDS** |**Name of Fund**
General
General Fund
General reserve
1
Designated
Squirrels
Beavers
2
Cubs
Scouts
Explorers
Young Leaders
D of E
WSJ 2023
Ypres 2025
Eurojam
3
Campsite reserve
4
Campsite AED
5
Badge Shop
TSASU
Thanet Scouts Activities
Restricted
Uniform
Climbing wall
6
Eric Spicer Memorial Fund
7
Martin Dias Memorial Fund
8
Dunbar Legacy
9
CT9 Fund
10
Downs Legacy
11
International
12
**Represented by**
CAFCash account
CAF Savings 1
CAF Savings 2
Campsite account
Fixed rate bond
Cash - Treasurer
Cash - Campsite
Badge Shop
TSASU
Thanet Scout Activities
Thanet Scout Activities 2
Notes
(pg 8)|Balance as at
31.03.24
Movement in Year
84,505
46,474
-
30,000
200
76
-
278
-
134
244
80
-
-
1,094
271
254
254
-
379
-
379
0
-
720
1,461
1,461
-
20,000
4,800
-
173
2,437
160
-
181
42
-
159
-
1,687
368
37
1,768
177
4,959
497
3,517
353
3,623
363
6,381
640
10,579
2,031
-
4,157
1,878
175,086
22,279
31,569
47,061
3,083
66,000
956
925
2,434
181
597
175,086
|**Balance as at**
**31.03.25**
**38,031**
**30,000**
**124**
**143**
**-**
**164**
**-**
**1,365**
**-**
**-**
**-**
**720**
**-**
**15,200**
**173**
**2,277**
**139**
**1,528**
**405**
**1,946**
**5,456**
**3,870**
**3,986**
**7,021**
**8,548**
**6,036**| |---|---|---| |||**126,845**| |||**8,375**
**15,413**
**12,325**
**17,816**
**66,000**
**1,271**
**945**
**2,274**
**139**
**509**
**1,779**| |||**126,845**| 7 ## **Thanet District Scout Council Year Ended 31 March 2025** ## **SUMMARY OF FUNDS** - 1 General Reserve - The trustees aim to maintain free reserves in unrestricted funds at a level which would enable the Charity and the district to be supported if unprecedented events (i.e. Covid-19) occurred. - 2 Beavers - negative funds at year end due to timing difference and money owed from groups at the year end. - 3 Eurojam - balance transferred to International Fund in 2025 - 4 Campsite Reserve - The trustees aim to maintain a specific reserve for the campsite in designated funds which equates to approximately eighteen months of campsite expenditure. - 5 Campsite AED - money raised at St Georges Day events - 6 Climbing Wall - funds raised towards climbing wall at Campsite - 7 Eric Spicer Memorial Fund - funds donated in memory of the late Eric Spicer to be used on general Scouting within Thanet - 8 Martin Dias Memorial Fund - funds donated in memory of the late Martin Dias to be used toward special/adventurous expeditions - 9 Dunbar Legacy - legacy to be used specifically for Pioneering Equipment - 10 CT9 Fund - Donation from the Margate Masonic Lodge to assist those facing difficulties in staying in Scouting due to financial pressures in the CT9 postcode - 11 Legacy from the late Mrs Downs to be used for district Archery equipment and campsite improvements which will directly benefit Scouts - 12 International Fund - to be used towards International Expeditions 8 **Thanet District Scout Council Year Ended 31 March 2025** ## **EXPLORER UNIT ACCOUNTS** |**Receipts**
Camps & Activities
Fundraising
Uniform/Badges
Donations
Membership fees
Misc.
Bank interest
**Total Income**
**Payments**
Camps & Activities
Membership fees
Fundraising
Uniform/Badges
Donations
Group Management Charge
Misc
Bank charges
**Total Payments**
**Surplus/Deficit**
**Bank & Cash balances**
Balance 31/03/2024
**Movement in year**
Balance 31/03/2025|**Warrens**
**ESU**
**Spitfires**
**ESU**
**Rams**
**ESU**
**Phoenix**
**ESU**
**Bradstowe**
**ESU**
5,353
84
1,250
1,041
453
380
-
1,253
-
-
200
-
173
100
214
-
50
500
330
93
4,050
2,560
3,642
6,938
1,693
259
-
150
-
-
-
19
-
-
-
10,242
2,713
6,968
8,409
2,452
5,971
557
3,240
957
1,348
1,505
774
3,113
3,443
1,102
-
-
467
-
-
224
-
310
-
123
-
29
-
-
-
900
-
-
4,008
-
189
-
137
-
-
-
-
-
-
-
8,789
1,359
7,266
8,409
2,573
**1,453**
**1,354**
**297**
**-**
**-**
**121**
**-**
1,276
139
1,419
-
923
1,453
1,354
297
-
-
121
-
2,729
1,493
1,122
-
802|**Total**
8,181
1,633
686
973
18,883
409
19| |---|---|---| |||30,783
12,073
9,936
467
657
29
4,908
326
-| |||28,395
-| |||**2,388**| |||3,757
2,388
6,145| 9