Registered Charity no. 303552 15TH BROMLEY IBICKLEY AND WIDMORE SCOUT GROUP FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Crane & Partners Audit LLP Charteied Accountants
15TH BROMLEY (BICKLEY AND WIDMORE SCOUT GROUP Contents Pa Legal and adminislratsve infomiation Report of the Tnjstees Report of the Auditors Statement of Financial activitie5 Balance sheet Notes for the financial statements 9-11
15TH BROMLEY IBICKLEY AND WIDMORE) SCOUT GROUP Legal and adrninistrative inforrn•tion Trustees Chairman Treasurer Trustee Trustee Trustee Trustee Trustee Trustee H Sivasubramaniam N Smith K Weliwita C Baddeley N Tullett A Parr M Fumnial K Tinklin Principal office 37 Penlslernon Drive Swanscombe Kent DA10 ONL Bankers National Westfflinster Bank PIC 143 High Street Bromley Kent BR1 1YZ
15TH BROMLEY (BICKLEY AND WIDMORE) SCOLIT GROUP Report of the Trustees for the year ended 31 Deeember 2025 The trustees present their report along wrth the financial statements of the charity for the year encled 31 Dmber 2025. The financial statements have been prepared in accordanee wtth the accounting policies set out on page 9 and comply with the charitys trust deed and applicable law Constitution The constitIon of the chanty is in accordance with the constitution of the Scout Association. Objectives The object4ves of the group are as a unit of the Scout Associakn"on. The aim of The Scout Associabon is lo promote the development of young people in achieving their full physical, Intellectual, social and spiritual potentials. as individuals, as responsible citszens and as member of the local, national and nlernalional communities. The method of achieving the aim of the Ass(xiath"on 15 by providing an enjoyable and allraclive scheme of progressive training, based on the Scout Promise and Law and guided by adult leadership. Oryanlsatlon The Iruslees who have served during the year and since the yeai end are sel out on page 1 Trustees are apwinted by the board of Iruslees and serve for five years after which they may put themselves forward for re-appointment. The Ifuslees meet quarterly bul there are subgroups which meet more frequently to evaluate urgent issues. These subgroups reFKlrt to the full board of trustees al a later dale. Financial review and investment poll¢y Budgets are sel and agreed al the year end for the lollowng financial year and that monthly reviews of both the hnances and investment policy are undertaken. Reseries pollcy 11 is the policy of the charity to maintain unrestricted funds. which are the free reserves of the trust, al a level that equates lo appioximately three months unresincled expenditure. This provides sufficient funds lo cover management and administration support costs and lo respond to emergency applications for grants which arise from time lo kn"me. UnreStrted funds wefe maintained al this level throughout the year. Risk Nanagement The trustees have examined the major strateg. business and operational risks which the charity faces and confirm that systems have been eslab5ished lo enable regular reports lo be produced so that the necessary steps can be taken lo lessen the risks.
15TH BROMLEY {BICKLEY AND WIDMORE) SCOUT GROUP Report ol the Trustees for the ygar ended 31 DeMbr 2025 Trustees. responsibilities in relation to the financial statements Law applicable to charities in England and Wales requires the trustees lo prepare financial slalemenls for each financial year which give a true and fair view of the charity's financial activities during the year and of its financial position at the end of the year. In preparing those financial stalemenls. the trustees are required to.. -select suitsble accounting pol$ and then apply them consistentty., -make judgements and esbmates thal are reasonable and prudenL 4181e whether applicable accounbng standard5 and statements of recommended practice have been followed subject to any departures disclose and explained in the financial stalemenls." and -ppare the financial slatemenls on a going COnM basis unless it is inappropriate to presume that the charity will contsnue in business The trustees are responsible for keeping accounting records which disclose with reasonable accuracy at any lime the financial posib.on of the charity and enable them lo ensure that the financial slalements comply w(th the Charities Act 2011. They are also responsible for safeguarding Ihe assets of the charity and hence for taking reasonable steps for the prevention and detecti of fraud and other irregularities. Statement as to disclosure of Infoimation to Auditors So lar as the Iruslees are aware, there is no relevant audit infomaiion of which the charity's auditors are unaware, and each Trustee has taken all the steps that he or she ought to have taken as a Trustee In order lo rnake himseK or herself aware of any relevant audit information and lo establish that the charity's auditors are aware of that infomiation Auditors The auditors, Crane and Partners Audrt LLP, have signtfied their willingness lo continue in office. Approved by the Trustees on .............-................ Trustee 7u2
15TH BROMLEY IBICKLEY AND WIDMORE) SCOUT GROUP Report of the Auditors for the year èndèd 31 ernber 2025 Opinion We have audiled the financial statements of 15th Bromley IBidtley & WJdrTiel Scout Group Ithe'charity'l for Ihe year ended 31 De¢ember 2025 oomprise the Slalement of Financial Activities, Ihe Balan Sheet and note5 to the financial statements, induding a summary of gnIfiCant awunts)g polic$. The finanual reporting framework that has been aKylied in their preparatK)n is applicable Law and Uniled Kingdom Accounting Standards (United ngdoM Generally Accepted Accounting Piadice). dUding Finan(xal Repowling Standard 102 The FinaNcial Reporting Standard applicable in the UK and Republic of Ireland. In our opinion the financial statements.. give a twe and fair view of the state ol the tharily's affairs as at 31 Dember 2025 and of its incoming resources and appcatIon of resouirEs. foi the year then eDded'. have been properly prepared in accordan wth United Kingdom Geneially Accepted Accounting Practsce. including Financial Reporting Standard 102 The Finanoal Rew)rtsng Standard applicable in the UK and Republic of Iieland.: and have been prepad in accordance 1h the requKemènls ofthe chaiib.es Act 2011. Basis of opinion We conducted our audit in accordance with Intemational Standards on Auditing IUKI IISAS IUKII and appficable law. Our responsibilities under those standards are further descnbed in the Auditors, responsibilities lor ihe audrt of the finanoal sialemenls section ol our rem. We are independeni of thè charrty kn èccordance with the ethical requirements that aTe relevanl to our audit of the finanaal stalements in the UK, including the FRC'S Ethical Slandard, and we have fLilfilled our other ethi(xl re5ponsibilrt¥es in 8ccDidance %wth these requiiemenls. We believe that the audit evidence we have obtaird is suffioent apwopiiate lo provide a basis lor our opinion. Conclusions relating to going concern In auditing the finèn¢ia1 slalements. we have (x)nduded thal the trvslees. use of the going concem basis of accounting in the preparation of the finantial statements is appr¢)priate. 8ased on the work we have perforrned. we have nol identified any malerial uncerlainls relating lo events or conditions that, individually or collectively, may (ast signtficant dbt on the charrty's ability to continue a5 8 going conrn for a period of at least twelve months from when the finanual sialements are authorised for issue. Our responsibilities and the responsibilities ol the trustees vAth resrct to goin9 rJ)nc£m are described in the relevant seclions of this report. other information The Iruslees are responsible foi the other inf¢)ffilion. The oiher infomiaiion o)mprises Ihe Infornt)n induded in Ihe Annual Report, other than the financial stalemÈnts and our Report ofthe Independent Audrtors thereon. r opinion on the financial statements does not cover the other infomialion and. exp to Ihe extent otheise explicitly stalèd in our ieport. we do not eypress any form of assurance condusion thereon. In connection with our audit of the financial slalements, our responsibility Is to read the other information and, in doing so. consider whether the other information is materially inconsistent wth the financial statements or our knowlèdge obtained the audit or olherwise appears lo be malerialfy misstated. If we identify such materiaj inconsislenaes or apparent material misslatement5. we are required to delermine whether this gives rise to a malerigl rnisstalemenl the financial slalemenls themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this othei inft>tmatK>n. we are requrred to report that fact We have nolhing lo report in th15 iegard.
15TH BROMLEY IBICKLEY AND WIDMOREI SCOUT GROUP Report of the Auditors for the year eThd 31 Dècember 2025 Matters on Nvhich we are required to report by exception We have nothing to reKKJrt tii respect of the ft>llowing matters %there the charib.es (AOun15 and Reports) Regulations 2008 requires us to report lo you rf. in our opinion: the inlormalion gen in the Reporl of Ihe Trustee5 is inconstent in any material respect with the financial stalemenls.. or sufficient accountin9 iecotds have not been kepl" 01 the financial siatements are not in agieement with the accounting iecord$ and retums.. or we have nol recVed all the inlormatw)n and explanatn$ we iequiie for our audit. Responsibilities of trustees As explained more fully In the Statemenl ol Trustees. Responsibilities, the iwslees ate spOnsible for the preparation ol the finanual statements whith give a iftje and fair view. and lor wch intemal control as the truslees determine is necessary lo enable the prepaiation of financial slalements that are freè Irom material mi55tatement. whether due to fraud or error. In pièp8ilng the financial statemenis, thè trustees are responsiiAe for assessing Ihe tharit5 ability to continue as a going concein. disclosing, as applicable. matters related to going concern and Ung the going concem basis of accounting unkns the trustees either Intend lo Iv4uidale the charity 01 to cease operations. or have no realisb'c alternative but to ¢Jo $0. Our responsibhlities for the audtt of the financial 5tstemÈnts We have been appointed a5 auditors under Section 144 of the Charities Ad 2011 and report in atcordance with the Act and relevant regul8tsons made or havirKJ effect th8r8under. Our objectives are to obtain reasonable assurance abtyjt wheiher the financial slatemenls as a whole are free from material missiaiement. whether due to fraud or error. and to issue a Report of the Independent Auditors Ihal includes our op1r1n. Reasonable assurance is a high level of assurance, but is nol a guarantee that an audrt conducted in accordance with ISAS IUKI 11 always dete(a a material misstatement when il exists. Misslatements can arise from fraud or eOr and are con&defed material if. individually or in ihe aggiegale. they could reasonably be expected to influence the economic deLysions of ugers taken on Ihe basis of these financi statements. The extenl to whith our procedurés are capable of detecting legUlatIeS, induding Iraud is detsiled below= Based on our understandirhg of the cornpany and the business sector in which it operales, we identified that the piincipal risks of n{-comp.anQe wlh laws and regub"On5 related to those laws which have a direcl impact on the preparation of the financial statements, such as the Companies Acl 2( and tax legislation. We evaluated Managent'S opw)rlunitiÈs lor fraudulent manipulation of the finan(ial slatements lin¢luding the risk of override ol controls). and delemined that the principal risks were rdated to posting Inappropriate journal entries and invoices to tnanipulate financial results Audit procedures included discussions with rnanagetnent, together with identrfyirKJ ar¥J testing inv(ices and journal enlries posted Mth unusual aKounl ¢omh'nalions. There a inherenl limitalK>ns in the audil proTrdure5 described above, and the fvrther moVed non-complianGe W1th laws and regulations 15 from events and transactions reflected in the financial slalements. th¢ less likely we would become aware ol il. Also. the nsk of ngt detectin9 a material fraud is higher than the fisk of not dètecting one resulting Irom error, as fraud may be ddiberale concealment by. lor eXa[ne. ft)rgery or intention81 misrepiesentalions, Of through collusion. A further descripts'on of our responsibilibes for the audit of the finanoal slalemenis Is located on the Finanual Reporting Counal's website at ¥w.trC.OTg.uk1audiIOrSSpQnsibll1ties. ThÉs deIption frJm)s part of our Rèport ol the Independent Auditors.
15TH BROMLEY {BICKLEY AND WIDMOREI SCOUT GROUP Report of the Auditors for the year ended 31 December 202S Use of our report This report is made solely to the charills trusleès. as a body. in accordance wth Part 4 of the Charities (Accounls and Reports) Regulations 2CK18. Our autht work has been undertaken so Ihal we might state lo the ¢h8rily's Iruslees those mallers we are r8quir8d to state to them in an auditors, report and lor no other purpose. To the fullest extent permitted by law, we do not accept or assurne iesponsibilrty to anyone othei than the charity and the charrtrfs trustees as a body, foi our audit woth. for this report. or for the opinions we have forffled. Cr¢YJe + Av<>i4 LL Crane & Partners Audit LLP Chartered Accountants & Statutory Auditors Leonard House 5- 7 Newman Road BroeY Kent BR1 1RJ 5&June 2026
15TH BROMLEY (BICKLEY AND WIDMORE SCOUT GROUP STATEMENT OF FINANCIAL ACTWMES FOR THE YEAR ENDED 31 DECEMBER 2025 2025 2024 Notes Income and endowmants from Donations and legacies Charitable activities Investment income Incoming resources from charitable aclivrts 72 59,419 50,053 Total incoming resources 50,717 Expenditure on Charitable activities Activities Operational costs Other expendrture 18,889 44.656 7,320 5,446 21,529 12,209 Totsl resources expended 39,184 Net incoming resources (11.374) 11,533 Net movement in funds {11.3741 11,533 Reconeiliation of Funds Funds al 1 January 2025 87.010 75,477 Funds al 31 December 2025 75 636 87,010
15TH BROMLEY (BICKLEY AND WIDMORE) SCOUT GROUP BALANCE SHEET AS AT 31 DECEMBER 2025 Notes 2025 2024 Fixed assèts Motor vehicle Current assets Cash al bank and in hand 75,636 87,010 Total net assets 75,636 87,010 Totsl unrestricted funds 87.010 The financial statements were approved by the Board of TTU5tees and authorised for issue on June 2026 and were signed on its behalf by". Trustee "Y*/ 7LJI
15TH BROMLEY (BICKLEY AND WIDMORE) SCOUT GROUP Notes fomiing part of the Financial Statements for the year ended 31 December 2025 Principal a¢¢ountlng policies lal Accounting convention The financial statements are prepared under the hislorKal cost convention as modrfied by the inclusion of investments at market v81ue. In preparing the financial statements the charity follows best practice as 1aKI down in the Slalemenl of Recommended Practice "Accounting and reporting by Charilw" ISORP 20051 issued in March 2005. Ibl Incoming resources Income is included in incoming resources on an rtls basis. Voluntary IDcom¢ 2025 2024 Donthons. 6W Inv95tment Incorne 2025 2024 Bank interest 72 64 Incoming resource5 from charitable activities 2025 2024 Membership subscriptions Hall hire Activities Fundraising activities 8.190 39,558 9.056 2,616 7,146 38,997 2,430 1,480 59,419 50.053 Costs - activities 2025 2024 Aclivrties 18.889 5.446 18,889 5,446
15TH BROMLEY (BICKLEY AND WIDMORE) SCOUT GROUP Notes forming part of the Financial Statements l¢ont.I for the year ended 31 December 2025 Operational costs 2025 2024 Premises: Light and he* Water Telephone Cleaning Cleaning materials Repairs miSlIane(MJS Waste disposal Minibus expenses 2,729 1.911 695 3.772 1,409 17.954 10.094 2,027 2,230 1,835 44.656 2,677 378 491 3.740 1,836 2,054 4,622 1,948 3,388 395 21,529 Transport.. Equipment Other expenditu 2025 2024 Depreciation of motor vehicle Insurance Auditors remuneration District subscription5 4,421 2,865 360 4,563 12,209 3.898 7.Y20 Fixed assets Cost As al 1 January 2025 and at 31 Dmber 2025 17.685 Depreciation As al 1 January 2025 Charge for year 17.685 As al 31 December 2025 17.685 Net book value As al 31 December 2025 As at 1 January 2025 10
15TH BROMLEY {BICKLEY AND WIDMORE SCOUT GROUP Notes forniing part of the Financial Statements Icont.) lor the year ended 31 December 2025 Movemenl in lunds Balance 01.01.2025 Movement in funds Ineoming Resources expended Balance 31.12.2025 Unrestricted funds General funds 87,010 59,491 0.865 75.636 Total funds 87,010 59.491 70.865 75.636 Comparatives for movement in funds Balance 01.01.2024 Movement in funds Incoming Resources resources expended Balallee 31.12.2024 Unrestricted funds General funds 75.477 50,717 39,184 87,010 Total funds 75,477 87,010 A current year 12 months and prior year 12 months comtsned position is as follows: Movement in fund5 Incomlng Resources sources expended Balance 01.01.2024 Balance 31.12.2025 Unrestricted funds General funds 75.477 110.208 110.049 75.636 Total funds 75.477 110,208 110,049 75,636 10 Related party disclosures There were no related party Iransaclions for the year ended 31 Decetnber 2025. 11