## Trustees' Annual Report 

## For the period 


**----- Start of picture text -----**<br>
From (start date) 0 1 0 1 2 3 to end date 3 1 1 2 2 3<br>Section A Reference and administration details<br>Charity name Blackdown District Scout Council<br>Other names the charity is known by<br>Registered charity number (if any) 3 0 5 6 3 3<br>HQ registration number<br>Charity’s principal address Tangier Scout and Guide Centre<br>Castle Street<br>Taunton, Somerset<br>Postcode T A 1 4 A S<br>Names of the charity trustees who manage the charity<br>(These will be published in the annual report of the charity and the Charity Register if reporting for a Registered Charity with a charity regulator)<br>Dates acted if not for<br>Trustee Name Office (if any)<br>whole year<br>1 Shawn Rutter Chair Appointed 23 May 23<br>2 Richard Smith District Youth Lead  Appointed 23 May 23<br>3 David Lumbard<br>4 Thomas Hold<br>5 Mark Cummings<br>6 Christopher Pinguenet<br>7 Nadia Atherton District Lead Volunteer<br>8 Sarah Milsted<br>9 Phillip Bayles<br>10 Andrew Milsted<br>11 David Johnson Treasurer<br>12 John Lewis<br>13 Marian Scott<br>14 Tricia Sedgbeer<br>15 Shaun Dale Chair Until 23 May 23<br>16 Laura Willets Until 23 May 23<br>17 Scarlett Atherton Until 5th September 23<br>18 Michael Bowditch From 5th September 23<br>19 Anwar Watson From 8th November 23<br>**----- End of picture text -----**<br>


Names and addresses of advisers (optional information but encouraged as best practice) _(These will be published in the annual report of the charity)_ 

Type of advisor Name Address 

1  LT700001 (27 February 2024) 



**Section B** 

**Structure, governance and management** 

Description of the charity’s trusts 

Type of governing document 

(e.g. trust deed, constitution) 

How the charity is constituted 

(e.g. trust, association, company) 

Trustee selection methods (e.g. appointed by, elected by) 

The District's governing documents are those of the The Scout Association. They consist of a Royal Charter, which in turn gives authority to the Bye Laws of the Association and The Policy, Organisation and Rules of The Scout Association. The District is a trust established under its rules which are common to all Scouts. The Trustees are appointed in accordance with the Policy, Organisation and Rules of The Scout Association. 

Additional governance issues (optional information but encouraged as best practice) 

You may choose to include additional information, where relevant, about: 

Policies and procedures adopted for: a) the induction and training of trustees; b) trustee' consideration of major risks and the systems and procedures to manage them 

Blackdown District Scout Council is managed by the District Trustee Board, the members of which are the ‘Charity Trustees’ of the Scout District which is an educational charity. As charity trustees they are responsible for complying with legislation applicable to charities. This includes the registration, keeping proper accounts and making returns to the Charity Commission as appropriate. 

Members of the Trustee Board complete Being a Scouts Trustee learning within the first 6 months of joining the Board. This District Trustee Board exists to make sure the charity is well-managed, risks are assessed and mitigated, buildings and equipment are in good working order, and everyone follows legal requirements and the organisation's policies and rules. Their support helps other volunteers run high-quality and safe programmes that gives young people skills for life. The District Trustee Board has in place systems of internal controls that are designed to provide reasonable assurance against material mismanagement or loss. 

2  LT700001 (27 February 2024) 



|**Section C**|**Objectives and activities**|
|---|---|
|Additional details of the objectives and activities (optional information but encouraged as best practice)<br>You**may choose**to include further<br>statements, where relevant, about:<br>• policy on grantmaking;<br>• contribution made by volunteers;<br>• policy on investments.<br>Public benefit statement<br>Summary of the objects of the charity set<br>out in its governing document<br>**The Purpose of Scouting**<br>Scouting exists to actively engage and support young people in<br>their personal development, empowering them to make a<br>positive contribution to society.<br>**The Values of Scouting**<br>As Scouts we are guided by these values:<br>**Integrity -**We act with integrity; we are honest, trustworthy and<br>loyal.<br>**Respect -**We have self-respect and respect for others.<br>**Care -**We support others and take care of the world in which<br>we live.<br>**Belief -**We explore our faiths, beliefs and attitudes.<br>**Co-operation -**We make a positive difference; we co-operate<br>with others and make friends.<br>**The Scout Method**<br>Scouting takes place when young people, in partnership with<br>adults, work together based on the<br>values of Scouting and:<br>- enjoy what they are doing and have fun<br>- take part in activities indoors and outdoors<br>- learn by doing<br>- share in spiritual reflection<br>- take responsibility and make choices<br>- undertake new and challenging activities<br>- make and live by their Promise.<br>See the Blackdown District Annual Review 2023.<br>We provide advice and assistance to groups, to support<br>volunteers and enrich the Scouting experience of our young<br>people.  We enhance the great work and activities of the groups<br>by supporting and running additional district activities.<br>Summary of the main activities in relation<br>to these objects<br>Assist with the cost of relevent training for adults, and make<br>grants to young people for international expeditions and events.<br>The Huish Woods campsite and activity centre we own is a<br>major land & building asset, for which the Trustees are<br>responsible with the assistance of a volunteer operational<br>management team.<br>The District meets the Charity Commission's public benefit<br>criteria under both the advancement of education and the<br>advancement of citizenship or community development<br>headings.||



3  LT700001 (27 February 2024) 




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Section D Achievements and performance<br>Summary of the main achievements of  See also the Blackdown District Annual Review 2023 attached.<br>the charity during the year<br>Supplementing the great work and activities of the groups, we<br>have further enhanced experiences for our young people by<br>supporting and running the following:<br>- Supporting the opening of 3 new Explorer units.<br>- Leading the Duke of Edinburgh (DofE) award programme<br>- Running a St Georges Day parade through the County Town.<br>- Supporting the Gang Show.<br>- Running District events at Huish Woods for Squirrels, Beavers<br>and Cubs.<br>- Running Brompton Ralph activity events for Scouts and<br>Exploers.<br>- Running a raft race for Scouts and Explorers<br>- Running a Beavers fun and craft days.<br>- Running an archery competition for Scouts.<br>- Supporting and running the training for Ten Tors for both<br>District and County Explorer participants.<br>- Operating Huish Woods.<br>- Financial assistance with the cost of training for adults.<br>- Grants for young people for international expeditions and<br>events.<br>Membership continued to grow through 2023, and as at the<br>Annual Census on 31st January 2024 we had 1466 Young<br>People as members, adding over 100 new members and<br>making us the quickest growing District in Somerset for 2023.<br>Section E Financial Review<br>Brief statement of the charity’s policy on  Reserves Policy<br>reserves It is the policy of the Charity to maintain unrestricted funds at a<br>level which equates to approximately 12 months unrestricted<br>expenditure.<br>Quantify and explain any designations<br>Details of any funds materially in deficit n/a<br>(circumstances plus steps to eliminate)<br>**----- End of picture text -----**<br>


4  LT700001 (27 February 2024) 



Further financial review details (optional information) 

|You**may choose**to include additional<br>information, where relevant, about:<br>• investment policy and objectives;<br>• how expenditure has supported the key<br>objectives of the charity;<br>• the charity’s principal sources of funds<br>(including any fundraising);|**Investment Policy**<br>The Council does not have sufficient funds to invest in longer<br>term investments. The Group has therefore adopted a risk<br>averse strategy to the investment of its funds. All funds are held<br>in cash using only mainstream banks or building societies.<br>**Principal sources of funds**<br>The District's principal sources of funds are:<br>1. District membership subscriptions.<br>2. Huish Woods membership subscriptions and charged<br>activities.<br> <br> <br>**Accounts**<br>See the statutory accounts prepared for the year ended 31<br>December 2023. There was total income of £150,755 which is<br>similar to 2022, although expenditure was greater at £170,921,<br>which led to a deficit on the year of £20,166. This can be<br>explained mainly by additional maintenance works at Huish<br>Woods including tree safety works of c£17k. The deficit reduces<br>the overall funds shown on the balance sheet to £605,906, and<br>note that only £92k of this was held in bank accounts.<br>When contemplating future capital improvements to Huish<br>Woods we have the benefit of the development fund of £170k,<br>for which projects are currently in planning.<br>The reserves policy states that reserves will be held to cover 12<br>months unrestricted expenditure so this also needs to be taken<br>into account when looking at future costs. Although, if income is<br>lower at Huish Woods then expenditure by way of running costs<br>will also be much reduced.<br>As owners of Huish Woods we have a responsibility to invest in<br>the infrastructure of this great asset of ours that all benefit from,<br>i.e. buildings and activities, and so continue to do this.  The<br>current volunteer management team are working hard to<br>improve activity infrastructure and equipment.  For 2024 the<br>Trustees have agreed a break even budget for Huish Woods.<br>**How expenditure has supported our objectives**<br>Expenditure enables us to operate so we can:<br>- provide the district support and governance structure required<br>of by the Scout Association<br>- enrich the experiences for young people to support group<br>activities and run district activities i.e. events & parades, provide<br>adult training grants, young people expedition grants.<br>- maintain & operate Huish Woods for the long term benefit of<br>all our members.<br>|
|---|---|



5  LT700001 (27 February 2024) 



Section F
Other Optional Information
Plans for future pericKls (details of any
significant activities planned to achieve
them)
Support the opening of 3 new Explorer Units opening in 2024
Support the opening of a new Squirrel drey.
Run Nthv Cub lego day competition event.
Section G
Declaration
The trustees dedare that they have approved the trust￿5. reFMNt above
Signed on behalf of the charitys trustees
Signature(s)
Full name(s)
Shawn Rutter
David Johnson
Position (eg Secretary. Chair)
Chair
Treasurer
Date
6 LT700001 (27 February 2024)

**REGISTERED CHARITY NUMBER: 305633** 

**Unaudited Financial Statements for the Year Ended 31 December 2023** 

**for** 

**Blackdown District Scout Council** 



**Blackdown District Scout Council** 

**Contents of the Financial Statements for the Year Ended 31 December 2023** 

||**Page**|
|---|---|
|**Independent Examiner's Report**|2|
|**Statement of Financial Activities**|3|
|**Balance Sheet**|4|
|**Notes to the Financial Statements**|5 to 11|
|**Detailed Statement of Financial Activities**|12 to 14|



Page 1 



**Independent Examiner's Report to the Trustees of Blackdown District Scout Council** 

## **Independent examiner's report to the trustees of Blackdown District Scout Council** 

I report to the charity trustees on my examination of the accounts of Blackdown District Scout Council (the Trust) for the year ended 31 December 2023. 

## **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 Act and in carrying out my examination I have followed all 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; or 

3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination. 

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. 

Mr Kevin Parsons FCCA Cooper Associates Accountants Ltd 40 St James Buildings St James Street Taunton Somerset TA1 1JR 

Date: 23 April 2024 

Page 2 



## **Blackdown District Scout Council** 

## **Statement of Financial Activities for the Year Ended 31 December 2023** 

|Unrestricted<br>funds<br>Notes<br>£<br>**INCOME AND ENDOWMENTS FROM**<br>Donations and legacies<br>2<br>12,985<br>**Charitable activities**<br>Explorer Scouts<br>16,610<br>District events<br>10,170<br>Huish woods<br>20,177<br>Other trading activities<br>3<br>18,049<br>Investment income<br>4<br>72,764<br>**Total**<br>150,755<br>**EXPENDITURE ON**<br>Raising funds<br>5<br>105,710<br>**Charitable activities**<br>6<br>Explorer Scouts<br>10,678<br>District events & training<br>8,837<br>Huish Instructors<br>3,873<br>World Jamboree grants<br>2,650<br>Support Costs<br>39,173<br>**Total**<br>170,921<br>**NET INCOME/(EXPENDITURE)**<br>(20,166)<br>**RECONCILIATION OF FUNDS**<br>**Total funds brought forward**<br>437,092<br>**TOTAL FUNDS CARRIED FORWARD**<br>416,926|Restricted<br>fund<br>£<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>188,980<br>188,980|2023<br>Total<br>funds<br>£<br>12,985<br>16,610<br>10,170<br>20,177<br>18,049<br>72,764<br>150,755<br>105,710<br>10,678<br>8,837<br>3,873<br>2,650<br>39,173<br>170,921<br>(20,166)<br>626,072<br>605,906|2022<br>Total<br>funds<br>£<br>28,940<br>5,351<br>5,905<br>18,871<br>20,790<br>69,789|
|---|---|---|---|
||||149,646|
||||65,761<br>5,686<br>4,696<br>-<br>1,350<br>8,486|
||||109,601|
||||40,045<br>586,027|
||||626,072|



The notes form part of these financial statements 

Page 3 



## **Blackdown District Scout Council** 

## **Balance Sheet 31 December 2023** 

|Unrestricted<br>funds<br>Notes<br>£<br>**FIXED ASSETS**<br>Tangible assets<br>10<br>312,318<br>**CURRENT ASSETS**<br>Stocks<br>11<br>13,426<br>Debtors<br>12<br>6,164<br>Cash at bank and in hand<br>90,027<br>109,617<br>**CREDITORS**<br>Amounts falling due within one year<br>13<br>(5,009)<br>**NET CURRENT ASSETS**<br>104,608<br>**TOTAL ASSETS LESS CURRENT**<br>**LIABILITIES**<br>416,926<br>**NET ASSETS**<br>416,926<br>**FUNDS**<br>14<br>Unrestricted funds<br>Restricted funds<br>**TOTAL FUNDS**|Restricted<br>fund<br>£<br>16,000<br>-<br>170,540<br>2,440<br>172,980<br>-<br>172,980<br>188,980<br>188,980|2023<br>Total<br>funds<br>£<br>328,318<br>13,426<br>176,704<br>92,467<br>282,597<br>(5,009)<br>277,588<br>605,906<br>605,906<br>416,926<br>188,980<br>605,906|2022<br>Total<br>funds<br>£<br>335,518<br>12,668<br>174,958<br>107,715<br>295,341<br>(4,787)<br>290,554<br>626,072<br>626,072<br>437,092<br>188,980<br>626,072|
|---|---|---|---|



The financial statements were approved by the Board of Trustees and authorised for issue on 23 April 2024 and were signed on its behalf by: 

Shawn Rutter - Trustee 

David Johnson - Trustee 

The notes form part of these financial statements 

Page 4 



**Blackdown District Scout Council** 

**Notes to the Financial Statements for the Year Ended 31 December 2023** 

## **1. ACCOUNTING POLICIES** 

## **Basis of preparing the financial statements** 

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention. 

## **Income** 

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. 

## **Expenditure** 

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. 

## **Tangible fixed assets** 

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. 

- Freehold property Straight line over 50 years Plant and machinery - 25% on cost 

## **Stocks** 

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. 

## **Taxation** 

The charity is exempt from tax on its charitable activities. 

continued... 

Page 5 



## **Blackdown District Scout Council** 

## **Notes to the Financial Statements - continued for the Year Ended 31 December 2023** 

## **2. DONATIONS AND LEGACIES** 

|Donations<br>Legacies<br>Membership fees<br>Membership fees payable<br>**3.**<br>**OTHER TRADING ACTIVITIES**<br>Tangier shop income<br>Huish Woods shop income<br>**4.**<br>**INVESTMENT INCOME**<br>Camping & hall hire<br>Deposit account interest<br>**5.**<br>**RAISING FUNDS**<br>**Raising funds**<br>Rates and water<br>Insurance<br>Light and heat<br>Sundries<br>Repairs & maintenance<br>Depreciation|2023<br>£<br>1,114<br>-<br>79,071<br>(67,200)<br>12,985<br>2023<br>£<br>11,552<br>6,497<br>18,049<br>2023<br>£<br>70,860<br>1,904<br>72,764<br>2023<br>£<br>476<br>4,571<br>22,833<br>1,518<br>31,966<br>7,696<br>69,060|2022<br>£<br>5,675<br>11,059<br>76,238<br>(64,032)<br>28,940<br>2022<br>£<br>11,759<br>9,031<br>20,790<br>2022<br>£<br>69,258<br>531<br>69,789<br>2022<br>£<br>2,655<br>4,167<br>10,705<br>2,626<br>20,918<br>8,263<br>49,334|
|---|---|---|



continued... 

Page 6 



## **Blackdown District Scout Council** 

## **Notes to the Financial Statements - continued for the Year Ended 31 December 2023** 

## **5. RAISING FUNDS - continued** 

## **Other trading activities** 

|2023<br>£<br>Opening stock<br>12,668<br>Purchases<br>14,769<br>Closing stock<br>(13,426)<br>Rent<br>4,651<br>Huish Woods Trees<br>17,988<br>36,650<br>Aggregate amounts<br>105,710|2022<br>£<br>12,286<br>15,549<br>(12,668)<br>1,260<br>-<br>16,427<br>65,761|
|---|---|



## **6. CHARITABLE ACTIVITIES COSTS** 

|Explorer Scouts<br>District events & training<br>World Jamboree grants<br>Huish Instructors<br>Huish wages and cleaning<br>Other management costs|Direct<br>Costs<br>£<br>10,678<br>8,837<br>2,650<br>3,873<br>-<br>-<br>26,038|Support<br>costs<br>£<br>-<br>-<br>-<br>-<br>30,436<br>8,737<br>39,173|Totals<br>£<br>10,678<br>8,837<br>2,650<br>3,873<br>30,436<br>8,737<br>65,211|
|---|---|---|---|



## **7. TRUSTEES' REMUNERATION AND BENEFITS** 

There were no trustees' remuneration or other benefits for the year ended 31 December 2023 nor for the year ended 31 December 2022. 

## **Trustees' expenses** 

There were no trustees' expenses paid for the year ended 31 December 2023 nor for the year ended 31 December 2022. 

continued... 

Page 7 



**Blackdown District Scout Council** 

## **Notes to the Financial Statements - continued for the Year Ended 31 December 2023** 

## **8. STAFF COSTS** 

The average monthly number of employees during the year was as follows: 

|Campsite staff|2023<br>1|2022<br>-|
|---|---|---|



No employees received emoluments in excess of £60,000. 

## **9. LEGACY** 

Huish Woods was named as a beneficiary of a Will in 2020 which states that funds are 'to be used for the benefit of the development of Huish Woods'. An amount of £190,000 was paid to Headquarters in 2020 and funds will be released if HQ are satisfied that the proposed projects meet the terms of the Will. The improvements to Tone Cabin and laundry room have been funded to date. 

## **10. TANGIBLE FIXED ASSETS** 

|**COST**<br>At 1 January 2023<br>Additions<br>At 31 December 2023<br>**DEPRECIATION**<br>At 1 January 2023<br>Charge for year<br>At 31 December 2023<br>**NET BOOK VALUE**<br>At 31 December 2023<br>At 31 December 2022|Freehold<br>property<br>£<br>460,987<br>-<br>460,987<br>126,382<br>7,115<br>133,497<br>327,490<br>334,605|Plant and<br>machinery<br>£<br>50,541<br>496<br>51,037<br>49,628<br>581<br>50,209<br>828<br>913|Totals<br>£<br>511,528<br>496<br>512,024|
|---|---|---|---|
||||176,010<br>7,696|
||||183,706|
||||328,318|
||||335,518|



Freehold cost includes £249,795 spent on the construction of a toilet block in 2009, £105,942 on a further block in 2011 and £17,020 on improvements of Tone Cabin in 2020. 

Land includes the Huish Woods campsite at its cost of £450 and Beacon Field at its cost (less donations) of £18,304. It also includes £49,232 spent in 2015 on concrete gabions to strengthen the banks of the access road to the Huish Woods campsite. No depreciation is charged as the market value of the land is in excess of its book value. 

continued... 

Page 8 



## **Blackdown District Scout Council** 

## **Notes to the Financial Statements - continued for the Year Ended 31 December 2023** 

|**11.**<br>**STOCKS**<br>Stocks<br>**12.**<br>**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**<br>Trade debtors<br>Other debtors<br>Prepayments and accrued income<br>**13.**<br>**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**<br>Trade creditors<br>Accruals and deferred income<br>**14.**<br>**MOVEMENT IN FUNDS**<br>At 1.1.23<br>£<br>**Unrestricted funds**<br>General fund<br>437,092<br>**Restricted funds**<br>Huish Woods development reserve<br>188,980<br>**TOTAL FUNDS**<br>626,072|2023<br>£<br>13,426<br>2023<br>£<br>2,059<br>170,540<br>4,105<br>176,704<br>2023<br>£<br>1,114<br>3,895<br>5,009<br>Net<br>movement<br>in funds<br>£<br>(20,166)<br>-<br>(20,166)|2022<br>£<br>12,668<br>2022<br>£<br>220<br>170,855<br>3,883<br>174,958<br>2022<br>£<br>2,519<br>2,268<br>4,787<br>At<br>31.12.23<br>£<br>416,926<br>188,980<br>605,906|
|---|---|---|



continued... 

Page 9 



## **Blackdown District Scout Council** 

## **Notes to the Financial Statements - continued for the Year Ended 31 December 2023** 

## **14. MOVEMENT IN FUNDS - continued** 

Net movement in funds, included in the above are as follows: 

|Incoming<br>resources<br>£<br>**Unrestricted funds**<br>General fund<br>150,755<br>**Restricted funds**<br>Huish Woods development reserve<br>-<br>**TOTAL FUNDS**<br>150,755<br>**Comparatives for movement in funds**<br>At 1.1.22<br>£<br>**Unrestricted funds**<br>General fund<br>396,707<br>**Restricted funds**<br>Huish Woods development reserve<br>189,320<br>**TOTAL FUNDS**<br>586,027<br>Comparative net movement in funds, included in the above are as follows:<br>Incoming<br>resources<br>£<br>**Unrestricted funds**<br>General fund<br>149,646<br>**Restricted funds**<br>Huish Woods development reserve<br>-<br>**TOTAL FUNDS**<br>149,646|Resources  Movement<br>expended<br>in funds<br>£<br>£<br>(170,921)<br>(20,166)<br>-<br>-<br>(170,921)<br>(20,166)<br>Net<br>movement<br>At<br>in funds<br>31.12.22<br>£<br>£<br>20,219<br>416,926<br>(340)<br>188,980<br>19,879<br>605,906<br> <br>Resources  Movement<br>expended<br>in funds<br>£<br>£<br>(109,261)<br>40,385<br>(340)<br>(340)<br>(109,601)<br>40,045|
|---|---|



continued... 

Page 10 



**Blackdown District Scout Council** 

## **Notes to the Financial Statements - continued for the Year Ended 31 December 2023** 

## **14. MOVEMENT IN FUNDS - continued** 

A current year 12 months and prior year 12 months combined position is as follows: 

|**Unrestricted funds**<br>General fund<br>**Restricted funds**<br>Huish Woods development reserve<br>**TOTAL FUNDS**|At 1.1.22<br>£<br>396,707<br>189,320<br>586,027|Net<br>movement<br>in funds<br>£<br>20,219<br>(340)<br>19,879|At<br>31.12.23<br>£<br>416,926<br>188,980<br>605,906|
|---|---|---|---|



A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows: 

|**Unrestricted funds**<br>General fund<br>**Restricted funds**<br>Huish Woods development reserve<br>**TOTAL FUNDS**|Incoming<br>resources<br>£<br>300,401<br>-<br>300,401|Resources  Movement<br>expended<br>in funds<br>£<br>£<br>(280,182)<br>20,219<br>(340)<br>(340)<br>(280,522)<br>19,879|
|---|---|---|



## **15. RELATED PARTY DISCLOSURES** 

There were no related party transactions for the year ended 31 December 2023. 

Page 11 



## **Blackdown District Scout Council** 

## **Detailed Statement of Financial Activities for the Year Ended 31 December 2023** 

|**INCOME AND ENDOWMENTS**<br>**Donations and legacies**<br>Donations<br>Legacies<br>Membership fees<br>Membership fees payable<br>**Other trading activities**<br>Tangier shop income<br>Huish Woods shop income<br>**Investment income**<br>Camping & hall hire<br>Deposit account interest<br>**Charitable activities**<br>Explorer Scouts<br>District events<br>Huish Woods<br>Ten Tors<br>**Total incoming resources**<br>**EXPENDITURE**<br>**Raising funds**<br>Rates and water<br>Insurance<br>Light and heat<br>Carried forward|2023<br>£<br>1,114<br>-<br>79,071<br>(67,200)<br>12,985<br>11,552<br>6,497<br>18,049<br>70,860<br>1,904<br>72,764<br>11,103<br>10,170<br>20,177<br>5,507<br>46,957<br>150,755<br>476<br>4,571<br>22,833<br>27,880|2022<br>£<br>5,675<br>11,059<br>76,238<br>(64,032)<br>28,940<br>11,759<br>9,031<br>20,790<br>69,258<br>531<br>69,789<br>2,726<br>5,905<br>18,871<br>2,625<br>30,127<br>149,646<br>2,655<br>4,167<br>10,705<br>17,527|
|---|---|---|



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## **Blackdown District Scout Council** 

## **Detailed Statement of Financial Activities for the Year Ended 31 December 2023** 

|**Raising funds**<br>Brought forward<br>Sundries<br>Repairs & maintenance<br>Freehold property - depreciation<br>Plant & machinery - depreciation<br>**Other trading activities**<br>Opening stock<br>Purchases - Tangier shop<br>Purchases - Huish Woods shop<br>Rent<br>Huish Woods-Tree management<br>Closing stock<br>**Charitable activities**<br>World Jamboree<br>Explorer Scouts<br>District events & training<br>Huish Instructors<br>Ten Tors<br>**Support costs**<br> **Management**<br>Telephone<br>Postage and stationery<br>Website and computer costs<br>Accountancy fees<br>Training<br>Cleaning<br>Bad Debts<br>Admin wages and pension costs<br>Bank interest|2023<br>£<br>27,880<br>1,518<br>31,966<br>7,115<br>581<br>69,060<br>12,668<br>10,433<br>4,336<br>4,651<br>17,988<br>(13,426)<br>36,650<br>2,650<br>7,899<br>8,837<br>3,873<br>2,779<br>26,038<br>1,832<br>1,392<br>862<br>1,950<br>-<br>22,108<br>2,219<br>8,328<br>482<br>39,173|2022<br>£<br>17,527<br>2,626<br>20,918<br>7,455<br>808<br>49,334<br>12,286<br>9,814<br>5,735<br>1,260<br>-<br>(12,668)<br>16,427<br>1,350<br>3,281<br>4,696<br>-<br>2,405<br>11,732<br>1,550<br>1,153<br>2,090<br>1,950<br>1,321<br>16,443<br>-<br>7,179<br>422<br>32,108|
|---|---|---|



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**Blackdown District Scout Council** 

## **Detailed Statement of Financial Activities for the Year Ended 31 December 2023** 

|Total resources expended<br>**Net income/(expenditure)**|2023<br>£<br>170,921<br>(20,166)|2022<br>£|
|---|---|---|
|||109,601|
|||40,405|



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Independent Examiner's Report to the Trustees of
Blackdown District Scout Council
Independent examiner's report to the trustees of Blackdown District Scout Council
I report to the charity trustees on my examination of the accounts of Blackd01￿ District Scout Council
(the Trust) for the year ended 31 Decemb¢T 202).
Responsibilities and basis of report
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance
with th¢ requirements of th¢ Charities Act ?01 l ('the Act,).
I report in respect of my examination of the Trust's accounts carried out under section 145 of the Act and
in carrying out my examination I have followed all 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 confirni that no material matters have come to my attention in
connection with the examination giving me cause to believe that in any material respect:
accounting records were not kept in respect of the Trust as required by section 130 of the Act" or
the accounts do not accord V*'ith those records; or
the accounts do not comply with the applicable requirements concerning the forni and content of
accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement
that the accounts give a true and fair view which is not a matter considered as part of an independent
examination.
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 ¢nable a proper understanding of the accounts to b¢
reached.
Mr Kevin Parsons FCCA
Cooper Associates Accountants Ltd
40 St James BuikdÈngs
St James Street
Taunton
Somerset
TAI IJR
Date: 23 April 2024
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