Scouts T(brIdge District Charity number: 303461 TONBRIDGE DISTRICT SCOUT COUNCIL FOR THE YEAREPIDED 31 DECEMBER 2025.
TONBRIDGE DISTRICT SCOUT COUNCIL
CONTENTS
| Page (s) | |
|---|---|
| Reference and Administrative Information | 3 |
| District Executive Committees' Report | 4 - 5 |
| Independent Examiner's Report | 6 - 7 |
| Statement of Financial Activities | 8 |
| Balance Sheet | 9 |
| Notes to the Financial Statements | 10 - 13 |
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TONBRIDGE DISTRICT SCOUT COUNCIL
REFERENCE AND ADMINISTRATIVE INFORMATION
District Executive Committee
Phillip Jesson Tom Chivers Duncan MacCormick Martin Thomson Gareth Williams Sheila Cole Sue Yeomans Amy Childs
District Chair (Resigned January 2025) (Acting Chair January to 12th October 2025) (Appointed Chair 13th October 2025)
District Treasurer (Resigned July 2025) Youth Commissioner
Co-opted Committee Members Bev Atkins
Registered Charity Number
Scout Association Registration Number Principal Office
Principal Bankers
303461
12721 25 Framley Road Tonbridge TN10 4HS CAF Bank Ltd 25 Kings Hill Avenue Kings Hill West Malling, Kent
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TONBRIDGE DISTRICT SCOUT COUNCIL
EXEC REPORT - AS AT 31 DECEMBER 2025
The District Executive Committee present their report and the unaudited financial statements of the Tonbridge District Scout Council for the year ended 31 December 2025. The information on page 1 forms part of this report.
The District Executive Committee confirm that the report 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 Ireland (FRS 102)" (effective 1 January 2019 (Charities SORP (FRS 102)).
Structure, Governance and Management
The Tonbridge 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 Executive 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 Executive Committee 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 5 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 2025 of £10,670 (2024: surplus of £2,683). Income in the year was £79,747 (2024 : £80,599) and expenditure in year was £69,077 (2024 : £77,916).
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Reserves
The Executive Committee 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 £59,140 (2024 : £41,774).
The charity had designated funds at the year end of £13,854 (2024 : £17,334) 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 Executive Committee 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 2025. The trustees remain confident that the charity has sufficient finances and a prudent reserves policy that will ensure it can continue to operate.
District Executive Committees'' responsibilities
The District Executive Committee are responsible for preparing the District Executive Committees' 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 Executive Committee to prepare financials statements for each financial year. Under that law the District Executive Committee 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 Executive Committee are required to:
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select suitable accounting policies and then apply them consistently
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observe the methods and principles in the charities SORP
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make judgements and accounting estimates that are reasonable and prudent; and
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prepare the financial statements on the going concern basis unless it is appropriate to presume that the charity will continue in operation
The District Executive Committee 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 Executive Committee on 4th June 2026 and signed on its behalf by:
Duncan MacCormick Chair
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INDEPENDEMt EXAMINEF('S REPOFtt TO THE TRuEEs OFTONBRIDGE DIRiC[ scour COUNCIL For the yea r ended 3 1 December 2025 Respe(tive Responsibilities of Trustees and Independent Examiner The trustees are responsibLe for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144121 of the Charibe= Act 2011 lthe 2011 Act) and that an independent examinatloll 15 needed. The charrty's gross income exceeded £25,000 and l am qualrfied to undertake the examination by being a member of a body bsted In section 145 01 the 2011 Act. It is my resrM)nsibility to.. exarnine the accounts under section 145 of the 2011 Act: to follow the procedures Laid down In the general Direcbons g iven by the Charity Cornmission under sethon 14515)Ibl of the 2011 Act and to state whether partscular matters have come to my atLentson. Basis af Independent Examiner's Report My examination was carried out in accordance wrth the general Direcb"on given by the Charty Commission. An examinabon irbcLudes a review of the accounting records kept by the charity and a companson of the accounts presented wrth those records. It also includes consDderation of any unusual items or dis(L05uies in the accounts. and Seeking explanatioS hotn the ttu*ees concerning any such matters_ The piocedures undertaken do not provide all the evidence that would be required In an audrt and. Conreq4JetIv. D opinion IJ given a5 to vihether the accounts present 8 'ttue and fail vieiN and the report Is Iimrted to those rnatters set out In the statement beLow. IndeperKlent Exarniner's Statemerbt In connection with my exarnination, no matter has corneto My attetion.. 11} which gives me reasonable cause to beeVe thaL in any tnateriaL respect the requirernents.. to keep accounbng record5 in accordance with section 130 of the 2011 Act.. and
to prepare accounts which accord with the accounting record 5. complv with the accounting requirernents of the 2011 Act and with the method5 and pfinciple= of the Charities SORP IFRS 102]. have not been met or 121 to whiih. in rny opinion. attention hould be dravln in ordet to enable a proper understarhding of the accounts to be reached. Matter to which Attention is Drawn I draw attentiorh to the following matter whiih, in rny opinion, iequires aThding of the accounL, but which doea not affect my repor A5 disclosed in the financial review. the charty holds free unreetrjcted rvRrves of £59.140 at 31 December 202512024 £4 1,7741 The trustees have stated their aim to hold resefves of £10 000 representing approximateLy two years of core costs. Whil t the chaiity s reserve? are in excess of this targeL the tsustees acknowledge that a formal wiitten reserves FoLJcy has rt yet been adopted. The trustees have confirmed that the adoption ol a lormaL reserves policy Is planned for the JULY 2026 trustee board meeting I draw this matter to the attentson of readers of the accounts and erbcourage the trustees to forrnalise their reserves policy at the earliest opportunty. Signe(F. 5a Winter Addres5'. 'OITiers , 47 North Road. Port=lade Viuage. Brighton. BN412 HD Date= Bth June 2026 ReLevant profes5ionaL quatrfication or body Associate MeTnber. Chartered InstibJte of Managernent Accountants IACMA)
TONBRIDGE DISTRICT SCOUT COUNCIL
STATEMENT OF FINANCIAL ACTIVITIES - FOR THE YEAR ENDED 31 DECEMBER 2025
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2024
2025 Unrestricted 2025 Restricted 2025 Total Total
Funds Funds Funds Funds
£ £ £ £
Note
Income from:
Donations and Grants 3 4,184 4,184 7,196
Charitable Activities 4 55,451 55,451 46,804
Other Trading Activities 5 18,982 18,982 25,256
Other Income - -
Investment 6 133 997 1,130 1,343
Total Income 78,750 997 79,746 80,599
Expenditure on:
Raising Funds 7 10,610 10,610 11,114
Charitable Activities 8 58,455 58,455 66,802
Total Expenditure 69,065 - 69,065 77,916
Net Income / (expenditure) and 9,684 997 10,681 2,683
net movement in funds:
Reconciliation of Funds:
Total funds brought forward: 131,160 62,738 193,898 191,215
Total Funds Carried Forward 140,843 63,735 204,579 193,898
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TONBRIDGE DISTRICT SCOUT COUNCIL
BALANCE SHEET - AS AT 31 DECEMBER 2025
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2025 2024
£ £ £ £
Note
Fixed Assets
Tangible Assets 12 67,839 68,981
Current Assets
Stock 13 9,323 9,616
Debtors and Prepayments 14 2,091 5,119
Cash at Bank & In Hand 127,956 110,635
Current Liabilities
Creditors : Amounts falling due within one year 15 (2,630) (453)
Net Current Assets 136,741 124,918
Total Net Assets 204,579 193,898
The Funds of the Charity
Unrestricted Funds 140,844 132,290
Restricted Funds 63,735 61,608
204,579 193,898
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Approved by the Board of Trustees on 4th June 2026 signed on its behalf by:
Duncan MacCormick Chair
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TONBRIDGE DISTRICT SCOUT COUNCIL
NOTES TO THE FINANCIAL STATEMENTS - FOR THE YEAR ENDED 31 DECEMBER 2025
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.
Restricted 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.
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TONBRIDGE DISTRICT SCOUT COUNCIL
NOTES TO THE FINANCIAL STATEMENTS - FOR THE YEAR ENDED 31 DECEMBER 2025
2.5 Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates, calculated to write off the cost less estimated realsable value of each asset over expected useful life, as follows:
| expected useful life, as follows: | |
|---|---|
| Freehold land | Not depreciated |
| Freehold property | 2% straight line |
| Equipment | 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 of a 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 |
44,153 (41,463) |
2025 £ 2,690 1,494 4,184 2025 £ 36,563 731 720 17,438 55,451 2025 £ 1,419 622 12,621 4,320 18,982 |
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 |
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TONBRIDGE DISTRICT SCOUT COUNCIL
NOTES TO THE FINANCIAL STATEMENTS - FOR THE YEAR ENDED 31 DECEMBER 2025
| 6 INCOME FROM INVESTMENTS During the year income of £1,130 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 accommodation Insurance Light and heat Repairs and maintenance Other costs Depreciation Governance costs: Accountancy and independent examination |
1130 2025 £ 281 10,330 10,610 2025 £ 42,571 15,883 58,455 2025 £ 39,709 1,548 1,314 42,571 2025 £ - 2,823 5,032 1,005 5,880 1,142 - 15,883 |
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 |
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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.
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TONBRIDGE DISTRICT SCOUT COUNCIL
NOTES TO THE FINANCIAL STATEMENTS - FOR THE YEAR ENDED 31 DECEMBER 2025
12 TANGIBLE FIXED ASSETS
| Additions Equipment At 1 January 2025 Charge for the year At 31 December 2024 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 2025 At 31 December 2025 Depreciation Cost At 31 December 2025 Net book value At 31 December 2025 |
£ 9,761 9,761 4,895 195 5,090 4,671 4,866 Freehold Property |
£ 62,000 62,000 - - 62,000 62,000 2,025 £ 9,323 9,323 2,025 £ 1,204 887 2,091 2,025 £ 2,105 525 2,630 Cart Wood Land |
£ 30,212 30,212 28,097 947 29,044 1,168 2,115 Equipment |
£ 101,973 - 101,973 32,992 1,142 34,134 67,839 68,981 2,024 £ 9,616 9,616 2,024 £ 4,233 886 5,119 2,024 £ - 453 453 Total |
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