## **TONBRIDGE DISTRICT SCOUTS** # **DISTRICT TRUSTEE BOARD REPORT AND UNAUDITED FINANCIAL STATEMENTS** ## _**FOR THE YEAR ENDED**_ ## **31 DECEMBER 2024.** TONBRIDGE DISTRICT SCOUT COUNCIL ## CONTENTS ||_Page (s)_| |---|---| |Reference and Administrative Information|3| |District Trustee Board Report|4 & 5| |Independent Examiner's Report|6| |Statement of Financial Activities|7| |Balance Sheet|8| |Notes to the Financial Statements|9 - 12| Page 2 ## TONBRIDGE DISTRICT SCOUT COUNCIL ## REFERENCE AND ADMINISTRATIVE INFORMATION ## **District Trustee Board** Phillip Jesson District Chair (Resigned Jan 2025) Tom Chivers (Acting Chair Jan 2025) Martin Thomson (Resigned Nov 2024) Gareth Williams District Treasurer Sheila Cole Trustee Sue Yeomans Trustee Duncan MacCormick Trustee Amy Childs Youth Lead **Co-opted Committee Members** Bev Atkins Scout Shop Alison Rudd Guiding **Registered Charity Number** 303461 **Scout Association Registration Number** 12721 **Principal Office** 25 Framley Road Tonbridge TN10 4HS **Principal Bankers** CAF Bank Ltd 25 Kings Hill Avenue Kings Hill West Malling, Kent Page 3 TONBRIDGE DISTRICT SCOUT COUNCIL TRUSTEE REPORT - AS AT 31 DECEMBER 2024 The District Trustee Board present their report and the unaudited financial statements of the Tonbridge and District Scout Council for the year ended 31 December 2024. The information on page 1 forms part of this report. The District Trustee Board confirm that the repot and financial statements of the charity comply with the current statutory requirements, the requirements of the governing document, and the provisions of the "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 Oreland (FRS 102)" (effective 1 January 2019 (Charities SORP (FRS 102)). ## **Structure, Governance and Management** The Tonbridge and District Scout Council's governing documents are those of the Scout Association. The Scout Association is incorporated by Royal Charter and is governed by the Scout Association's Policy, Organisation and Rules. Tonbridge & District Scout Council registered as a charity on 17 September 1963. New District Trustee Board members are recruited through the District website and through the wider scout network. Proposed members are then appointed at the following District AGM ## **Objectives and Activities** The objective of the charity is to promote the development of young people in achieving their full physical, intellectual, social and spiritual potentials, as individuals, as responsible citizens and as members of their local, national and international communities. In setting the objectives and activities the District Trustee Board have had due regard to the guidance issued by the Charity Commission on public benefit when reviewing the charity's objectives and planning for future. ## **Activities** In order to achieve these aims, the District provides both support intellectually and financially, to facilitate Scouting throughout the 9 groups and 6 Explorer Units around the Tonbridge District. The Charity also coordinates District, County and Nationwide events for the benefit of members. ## **Financial Review** The accounts show a surplus for the year to 31 December 2024 of £2,683 (2023: deficit of £4,525). Income in the year was £80,599 (2023 : £74,538) and expenditure in year was £77,916 (2023 : £79,063). ## **Reserves** The Trustee Board aim to hold reserves of £10,000 which represent two years of core costs of circa £5,000 per annum. At the balance sheet date, free unrestricted reserves (defined as unrestricted funds excluding tangible fixed assets and designated funds) amounted to £41,774 (2023 : £44,364). The charity had designated funds at the year end of £17,334 (2023 : £15,524) and this represents the bank and cash balances held by Explorer Units. The District has overall responsibility for the finance of the Explorer Scout Units, however, the District Trustee Board are not involved in the day to day running of the Units and therefore the bank balances are not available for general use by the District. ## **Going Concern Statement** The Trustees of the Tonbridge & District Scout Council are satisfied that the charity is a 'going concern' as at 31 December 2024. Notwithstanding the significant uncertainties that resulted from the COVID-19 pandemic the trustees remain confident that the charity has sufficient finances and a prudent reserves policy that will ensure it can continue to operate. Page 4 ## **District Trustee Board responsibilities** The District Trustee Board are responsible for preparing the District Trustees Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Charity Law requires the District Trustee Board to prepare financials statements for each financial year. Under that law the District Trustee Board must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charity and its surplus or deficit for the period. In preparing these financial statements, the District Trustee Board are required to: select suitable accounting policies and then apply them consistently observe the methods and principles in the charities SORP make judgements and accounting estimates that are reasonable and prudent; and prepare the financial statements on the going concern basis unless it is appropriate to presume that the charity will continue in operation The District Trustee Board are responsible for keeping adequate accounting records that are sufficient to show and explain the charity's transactions and 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. They are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities. This report was approved by the District Trustee Board on and signed on its behalf by: **Tuesday 15th July 2025** **Tom Chivers** Page 5 INDEPENDE￿ EXAMINER'S REPORTTO THE TRusfEES OF TONBRIDGE DisfRicf SCOUTS COUNCIL Chanty 1le8lstrail￿ Number: 303461 Peflod: Yaar endlr* 31st Decembv 2024 Report on the Accounts I report the accounts of T¢x*rM*e OlslTkt kouts C￿n[l for the ￿aT ended 31st December 2024. Respective Responsibilities of Trustees and Examiner tharrty's trustees are responslble the Fveparaty)n of the xcounts. The thantvs trustees conslder that an a•Jdh is not quifed forths yw under sectlon 144{21 of trbt OWW Act 2011 (the 2011 Act) and that an Irrflependent examinatt￿ Is It Is rny responslblllty to: Exambne the under sectson 145 ol the 2011 Art Folow the W(￿edUreS lald do¥ffl In the 8enual ￿rectiOnS the Charrty undof sects't)n 145151{bl of the 2011 Act Basi5 of Independent Examiner's Statement My examlnatlon was carrled out in accordance ¥Ath the general Difections w¥en by the Charrty Commtssion. An e￿InatIOn includes a of the accountsn8 r￿ordS kept the Cl￿￿￿ and a C￿n￿lsOn of the accounts wesented wlth those re(ord5. It a150 lTrtludes Cons￿era￿￿ of any unusual rterns or ¢tsK105we5 m the accounts. and seeki￿ explanatThis fr￿n you as trts5tees cOn￿rnIng ary 5Uth matter5. The wrKedures undertaken do not wo¥Yle all the e￿Ience that woubd be required In an audrt. aThl crmse9uent￿1 no opinion Is glven a5 to whether the account5 present a true and fair vlew. and the report s lttnrted to those Independent Examinees Statement In Ion￿(tk￿ wrth my exwn¥WtI￿. no matter ioffle to rny atten￿. lfvhKh gNes ffle rnasoftable cause to belle¥e that In any materlal respect the requlrements: To keep accountM¥ records In accordance ¥thrth sectlon 130 of the 2011 Act.. To prewe accounts whKh accord wbth the record5 and compty tonth the acco￿10￿ requlrernents ofthe 2011 l To whKh. In my *Non. attefitkm sh￿Id be drawn ￿ oftlerto enable a proper understsndin8 of the accounts to be reached. Conclusion 8ased on my txarnlnat￿l. I conhrrn that the aecountln8 rectyd5 ha* been kept In accotdanct wlth 5ertM>n UO ofthe Chantle5 Act 2011. and the accounts gl¥e a trL•t and f¥r ¥lew of the dwltys hmnual posrtlon as at 3tst Dec•Yé*r 2024 and of rts finanaal a£tT¥itles for thè ¥éaK thon ended. sa Wlnter In¢Jepthdent E¥arnlr 4 Shakespeare SL HM. 8M3 SAG Relevant Prnfessl￿aI QUalthcai￿¥PrQfe55l¢Th1 Boltr. Date.. iithjuty 2025 ## TONBRIDGE DISTRICT SCOUT COUNCIL ## STATEMENT OF FINANCIAL ACTIVITIES - FOR THE YEAR ENDING 31 DECEMBER 2024 |**Note**
**Income from:**
Donations and Grants
**3**
Charitable Activities
**4**
Other Trading Activities
**5**
Other Income
Investment
**6**
Total Income
**Expenditure on:**
Raising Funds
**7**
Charitable Activities
**8**
Total Expenditure
**Reconciliation of Funds:**
Total funds brought forward:
Total Funds Carried Forward
Net Income / (expenditure) and
net movement in funds:|**£**
7,196
46,804
25,256
87
79,343
11,114
66,802
77,916
129,733
131,160
**2024 Unrestricted**
**Funds**
1,427|**£**
1,256
1,256
-
61,482
62,738
**2024 Restricted**
**Funds**
1,256|**£**
7,196
46,804
25,256
-
1,343
80,599
11,114
66,802
77,916
191,215
193,898
**2024 Total**
**Funds**
2,683|**£**
7,374
25,509
40,617
-
1,038
**2023 Total**
**Funds**| |---|---|---|---|---| |||||74,538| |||||13,585
65,478| |||||79,063| |||||| |||||4,525
-| |||||195,740| |||||191,215| Page 7 ## TONBRIDGE DISTRICT SCOUT COUNCIL ## BALANCE SHEET - AS AT 31 DECEMBER 2024 ||||**2024**||**2023**| |---|---|---|---|---|---| |||**£**|**£**|**£**|**£**| ||**Note**||||| |**Fixed Assets**|||||| |Tangible Assets|**12**||68,981||70,123| |**Current Assets**|||||| |Stock|**13**|9,616||9,272|| |Debtors and Prepayments|**14**|5,119||3,223|| |Cash at Bank & In Hand||110,635||110,472|| ||||125,371||122,967| |**Current Liabilities**|||||| |Creditors : Amouns falling due within one year|**15**|(453)||(1,875)|| ||||||| |**Net Current Assets**|||193,898||191,215| |**The Funds of the Charity**|||||| |Unrestricted Funds|||132,290||130,863| |Restricted Funds|||61,608||60,352| ||||193,898||191,215| Approved by the Board of Trustees on **Tuesday 15th July 2025** signed on its behalf by: =< **Tom Chivers (Trustee)** Page 8 TONBRIDGE DISTRICT SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS - FOR THE YEAR ENDED 31 DECEMBER 2024 ## **1 STATUS** Tonbridge District Scout Council is incorporated by Royal Charter and is a registered charity, number 303461. The principal office is 25 Framley Road, Tonbridge, TN10 4HS. ## **2 ACCOUNTING POLICIES** The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are: ## **2.1 Basis of Preparation** The financial statements have been prepared in accordance with "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)" (Effective 1 January 2019) - (Charities SORP (FRS102)),the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) and the Charities Act 2011. Tonbridge District Scout Council meets the definition of a public entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s). There are no material uncertainties about the charity's ability to continue, and so the going concern basis of accounting has been adopted. The financial statements are presented in pounds sterling and rounded to the nearest pound. ## **2.2 Income** Income from donations and grants is recognised when the charity is entitled to the funds, the receipt is probable and the amount can be measured reliably. For donations, this is usually on receipt. For grants, this is usually when a formal offer is made in writing, unless the grant contains certain teams and conditions outside of the charity's control, which must be met before the charity is entitled to the funds. Membership income is recognised over the period to which it relates, and the capitation payment to County is deducted. It is recognised as voluntary income as does not relate to receipts for goods and services. Income from trading activities relates to fundraising income and Scout shop sales and are recognised in the period in which they are earned. Income from rent is recognised over the period to which it relates. Income from charitable activities comprises income from activities and events and is recognised in the period in which the event occurred. Income received in advance for future dates is deferred. Investment income is recognised when receivable. The charity is not VAT registered. ## **2.3 Expenditure** Expenditure is recognised when a present legal or constructive obligation exists at the balance sheet date as a result of a past event, it is probable that a transfer of economic benefits will be required to settle the obligation, and the amount can be estimated reliably. Expenditure has been classified under headings that aggregate all costs related to the category and includes irrecoverable VAT. Direct costs are those costs which are directly attributable to the charity's activities. Support costs are those costs relating to functions which assist the work of the charity but do not directly relate to its activity. ## **2.4 Fund accounting** Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Designated funds are funds set aside by the trustees for specific purposes. Restrictged funds can only be used for the particular purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular purposes. Page 9 TONBRIDGE DISTRICT SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS - FOR THE YEAR ENDED 31 DECEMBER 2024 ## **2.5 Tangible fixed assets and depreciation** Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates, calculated to wrire off the cost less estimated realsable value of each asset over expected useful life, as follows: Freehold land Freehold property Equpment Not depreciated 2% straight line 25% net book value ## **2.6 Stock** Stock is valued at lower of cost and estimated net realisable value ## **2.7 Financial instruments** The charity only has financial assets and financial liabilities ofa kind that qualify as short-term basic financial instruments. Short-term basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value. ## **3 DONATIONS AND GRANTS** |Membership subscriptions
Capitation income
Less payable to County
Donations and Grants
**4**
**INCOME FROM CHARITABLE ACTIVITES**
Explorer Units
Duke of Edinburgh
Online Scout Manager
Hire of Weir View Hall
**5**
**INCOME FROM OTHER TRADING ACTIVITES**
Fundraising events
Other Income
Scout shop sales
Rental income from Weir View Hall|35,931
(33,453)|**2024**
**£**
2,478
4,718
7,196
**2024**
**£**
35,955
3,169
660
7,021
46,804
**2024**
**£**
5,620
7,275
12,361
-
25,256|**2023**
**£**
1,843
5,531| |---|---|---|---| ||||| ||||7,374| ||||**2023**
**£**
14,227
1,154
552
9,576| ||||25,509| ||||**2023**
**£**
16,377
1,618
14,869
7,753| ||||40,617| Page 10 ## TONBRIDGE DISTRICT SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS - FOR THE YEAR ENDED 31 DECEMBER 2024 ## **6 INCOME FROM INVESTMENTS** During the year income of £1,343 was received |**7**
**EXPENDITURE ON RAISING FUNDS**
Fundraising costs
Scout shop cost of sales
**8**
**EXPENDITURE ON CHARITABLE ACTIVITIES**
Direct costs
Note 9
Support costs
Note 10
**9**
**DIRECT COSTS**
Explorer Units
Online Scout Manager
Events
Grants and donations
**10**
**SUPPORT COSTS**
Hire of accomodation
Insurance
Light and heat
Repairs and maintenance
Other costs
Depreciation
_Governance costs:_
Accountancy and independent examination|**2024**
**£**
76
11,038
11,114
**2024**
**£**
47,308
19,493
66,802
**2024**
**£**
45,034
1,584
690
47,308
**2024**
**£**
-
3,378
6,030
1,475
7,468
1,142
-
19,493|**2023**
**£**
1,482
12,104| |---|---|---| |||13,586| |||**2023**
**£**
45,562
19,916| |||65,478| |||**2023**
**£**
44,738
824
-
-| |||45,562| |||**2023**
**£**
-
3,148
4,637
8,080
2,559
1,132
-
360| |||19,916| ## **11 RELATED PARTY TRANSACTIONS** Key management personnel are considered to be the trustees. The charity has no employees. No trustees received any remuneration or benefits during the year. Any expenses reimbursed to trustees were in their capacity as agents of the charity and not in capacity of trustees. There are no related party transactions to disclose. Page 11 TONBRIDGE DISTRICT SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS - FOR THE YEAR ENDED 31 DECEMBER 2024 ## **12 TANGIBLE FIXED ASSETS** |**Additions**
Equipment
At 1 January 2024
Charge for the year
At 31 December 2023
**13**
**STOCK**
Shop account
**14**
**DEBTORS**
Prepayments
Other debtors
**15**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Accruals and deferred income
Other Creditors
At 1 January 2024
At 31 December 2024
**Depreciation**
**Cost**
At 31 December 2024
**Net book value**
At 31 December 2024|**£**
9,761
**Freehold**
**Property**|**£**
62,000
**Cart Wood**
**Land**|**£**
30,212
**Equipment**|**£**
101,973
-
**Total**| |---|---|---|---|---| ||9,761|62,000|30,212|101,973| ||4,700
195|-|27,150
947|31,850
1,142| ||4,895|-|28,097|32,992| ||4,866|62,000|2,115|68,981| ||5,061|62,000|3,062|70,123| |||**2024**
**£**
9,616||**2023**
**£**
9,272| |||9,616||9,272| |||**2024**
**£**
4,233
886||**2023**
**£**
243
2,980| |||5,119||3,223| |||**2024**
**£**
-
453||**2023**
**£**
1,665
210| |||453||1,875| Page 12