REGISTERED CHARITY NUMBER: 305633 UnAudlted Financlgl Statements for the Year Endod 31 December 2024 for B14¢kdoivn DtstrJ¢t Scout Councll BlackdoTrvn Dlstrl¢t Scout Colln¢ll Contents of the Flnanclal Statements for the Year End¢d 31 December 2024 Page Ind¢pendeut Xxaminer's Iloport Statement of FInane1￿ Actlvlde$ Balanee Sheet Notes to the Flnanctsl Statements 5 to 11 D¢talled Statement of FlnAnelal AetMde8 12 to 14 P&g¢ I Independent Examlnerfs Report to the TrDStees of Blackdown 1)tst￿¢t Scout Cowicil Independ¢nt examiner'j report to the trustees Bla¢kdown D18trlct Scout Colln report to the charity tnJstee8 on my examI]￿tion of th¢ aLYounts of Blackdown District Scout Couneil (tho Tn￿t) for the year en(l¢d 31 December 2024. Responslbilities and basls of report As the ch&rity trustee8 of the TTUSt you ar¢ responsible for the preparation of the accounts itt ac¢ordan£ with th¢ requirem¢nts of the Chariti¢s knt 2011 ('the A¢t'). I rewt in respect of my erdmination of the Trust's ao¢ountS CRrried out under section 145 of the Act and kti carrying out my examillation I have followed all appli¢able fJiffctAons 8iv¢n by the Cl)arity Commi85ion wider 8ection 145(5Xb) of the Act, Independent examilleW¥ statement I have ￿Mpleted my examinatlon. I confirm that no material matt¢rs have come to my attention in comiection with the examination giving me cause to beli¢v¢ that in any material respect: aocount%ng r¢¢ord8 were notkW in respect of the Thist ds requiTrd by sectiott 130 of the Act. or the 8ccounts do not a¢¢ord with those records. or tbe accounts do not comply with the applicabl¢ requirem¢llts concerning the forni alld content of accounts 8¢t out in the Charities (Account8 ftnd Report8) Regulations 2008 other thall any requir¢ment that the acGoullts give a true and fair view whi¢h is not a matter ¢on8idor¢d as part of an iudependent examination. I have no concerns and hav¢ ¢ome across no other matters in connection with the extllninatioii to which attention 8hould be thxwll in this report iti order to enable & proper undorstanding of the accounts to be re￿hed. Mr K¢vin Par80n8 FCCA Cooper Associates Accountants Ltd 40 St Jam¢s Building8 St Jame8 Street Taunton Somerset TAI IJR Date: Page 2 Bl&ekdown Dlstdet Scout Councll Balance Sheet 31 Deeember 2024 2024 Total funds 2023 Total UnTe&lrA4)t¢d Restrictsd fund8 fund Notes FIXC,D ASSETS Tangible assets 10 304,282 16,0(X) 320,282 328,318 C[IRRY￿ ASSETS Stock8 Debtor8 Cash at bank and In hand 11 12 14,769 5,387 14,769 5,387 289 754 13,426 176,704 189 786 120,124 189,786 309,910 282,597 CRIDITORS Amouots falling due within one year 13 (4,775) (4,775) (5,009) NET CURRENT A&8ETS 115 349 189 786 305 135 277 TOTAL ASSETS LLSS CURRENT LIABILITIES 419,631 205,786 625,417 605,906 T ASSETS 419 631 205 786 625,417 605 906 14 Unrestsicted fimds R¢stricted fimds 419,631 205 786 416,926 188 980 TOTAL FUNDS 625 605,906 The fiftancia Statements were approved by th¢ Board of Tru8t¢e8 and authorised for i8SU¢ Q wore signed on its behalf by: . ShawnRutter Tnute¢ rJ F:lL- David Johnson- Trnstee The nots8 fomi part of these flnancial statements Page 4 Bla¢kdown Dlsttart S¢out Council Statement of FAnpdllclal Attlvllles for the Year Ended 31 December 2024 2024 Total fimds 21r23 Total Unrestrict&l Re8tricted fimd Notss INCOME AND ENDOWMENTS FROM DonationB and legacies 21,309 16,806 38,115 12,985 Chartrable actI￿tICS Exploror Scouts District events Huish Woods Other trading activities Itwestsnent ineome 19,278 5,380 100,689 20,465 19,278 5,380 100.689 20,465 16,610 10.170 91,037 18,049 Totsi 170 936 187 742 150 755 EXPENDTfuRE ON Raising fimds & trading 85JS1 85,351 105,710 Chthtoble a¢dvltle8 ExplO￿r Scouts District events & trainittg Huish Woods Gwts & doDatiOll8 20,233 3,936 11,539 1,002 20,233 3,936 11,539 I,IK12 10,678 8,837 3,873 2,650 Support Costs Tot 168231 168 NET INCOMEI(EXPENDITtIRE) 1705 16,806 19,511 (20,166) RECONCILIATION OF FUNI>S Total fvnd¥ brought forward 416,926 188,980 605,906 626,072 TOTAL FUNDS CARIUED FORWARD 419 631 205,786 625 417 605 906 The notes forni part of thes¢ fma￿la1 statements Page 3 Blackdown District Scout Councll Note$ to the FlnAlleAal Statements for the Year Ellded 31 Deeenther 2024 AccoiJNfiNG POLICIES Basls of preparlng the financlal Statementy The financial stat¢mellts of the charkty, which is a publie benefit entity under FRS 102, have been Prepar￿ in accordallQ¢ with the Charities SORP (FRS 102) 'A￿OUnting and R¢portill8 by Charitle8; staten￿rtt of Rec4m]mended Pr&ctice appli¢able to charities preparAng their accoutits ill ordance with the Finanoial ReportiDg Stanth'd appli¢able in the UK and Republi¢ of traland (FRS 102) (etyective l January 2019),, Financial Reporting StandArd 102 'The Financial Reporting Standard applicable in the UK and Republic of Trel￿d, the Charities Act 2011. The fllYdn¢ial stateiiients bay¢ b¢¢llpr¢pared under the historical cost Collvention. Ineome All income 18 reoognised in the Statement of Financial Activities ono¢ th¢ Ch￿￿ty bss entitlenwit to the fth, it is probable that tbe illcome will be rtceived and the amount can be mea8ured reliably. Expelldlture Liabilities are re￿gUIsed as eX￿ndit￿le as soon a6 thore is a legaL or constructiv¢ obligation conllnitting tho charity to that ¢xpenditiwe, it is probable that & transfer of economic beneflts will be required in 8ettlement alld the umount of the obIigation can be measured reliably. Expenditure is accounted for on att AcCn￿lS basis and has been clas8ified under headings that aggregate All cost relat￿ to the category. wh￿ costs cannot be directly aitributed to particular heading8 they have been 8llocat¢d to activities on & ba8is consistent with the use of Tesourc¢s. Tqnglble fix￿1 a$8¢t$ Depreciatlon 18 prO￿ded at the following annual rate8 in ord¢r to write off each asset over its estirnated usefid lrfe. Freehold property Plant alld ma¢hi Straight line over 50 years 250/0 on cost Stocks are Valued at the lower of cost and n¢t realisabk v8lu4 aft¢r mabng due allowat￿e for obsolets and slow movillg items. Taxatlon The charity 18 exety from tsx on its clwitabl¢ activiti¢s. Page 5 Blackdown Dl$tslct Scout Councjl Nots8 to the FinAndal Stqtements - contlnued for the Year Endtd 31 D¢¢¢mber 2024 DOI¥ATIONS AI¥D LEGACIES 2024 2023 Donation8 Legacies M¢mb¢rship fees Memborship fee8 payable 1,357 16,806 97,650 77 698) 1,114 79,071 OTHER TRADIIYG ACTIVITIES 2024 2023 Tangier Shop i￿ome Huish Wood8 8hop illC4)me 13,054 11,552 INVESTMENT INCOME 2024 2023 Dep08it aowunt ititerest RAISINGFUNDS RAtslng lund8 2024 2023 Rates and water tnsurance Light and heat Su]thy ¢xpons¢s Repairs & maintenattce Depr¢ciatiort 419 4,767 17,155 3,400 ,349 476 4,571 22,833 1,518 31,966 Page 6 ontinue(L.. Bla¢kdown Dlsttht Scout Councll Not&8 to the Flnanelthl Statements - contjnued for the Yoar Ended 31 December 2024 RAISING FUNDS- ¢onthued Other tradlng attlvltle$ 2024 2023 Opetiing stock Purcha8e8 Closing Btock R¢nt.Tdnger Eluish Woods.Tree mangellwrt 13,426 19,247 (14,769) 3,621 11668 14,769 (13,426) 4,651 Aggregate amounts 105 710 CFXARITABLE ACTIVITIES COSTS Direct Costs Support Costs Totals Explorer Scouts District events & training Wotld JamboiEt grallts Huish Instllwto Huish activity illvestftnent Ten Tors Charitable donations 15,237 3,936 600 4,125 7,414 4,996 402 15,237 3,936 600 4,125 7,414 4,996 402 TRUSIEES, REMUNERATiofA AP4D BENEFITS Th¢r¢ were no trustrf8' remun¢ration or Oth￿ benefits for the yeat entsl 31])eCeMb￿ 2024 Dor for tbe year ¢nded 31 Decemb¢r 2023. There were no tr118tees' expense8 paid for the year ended 31 December 2024 nor for the year ended 31 December 2023. Pag¢ 7 Bl8¢kdoiYn Dtstri¢t Scout Councll otes to the Flllamefi41 StstsmentB - ¢ontlnued for thÈ Yèar ￿lld￿l 31 D￿ember 2024 STAFF COSTS The average monthly number of employees d￿llng the year was as follows: 2024 2023 C8tw)site st&ff No employee8 received emolum¢nts in exc&qs of £60.1M)O. LECACY Huish WC￿d8 was named as a beneficiary of a Will in 2020 which Btates that fund8 are 'to be used for the benefft of tho development of Huith Wo(xls', Au amount of £190.000 was paid to Headquarters in 2020. Th&ge fimds wer¢ released to the DistrAQt in the cuffellt yoar tog¢ther WAth further £16,806. 10. TANGIBLE FIXED A&SETS Freehold Plant and propety maohinery Tota18 COST At l January 2024 Additions At 31 De(xnber 2024 460,987 51,037 512,024 460 987 51,037 512 024 DEPRECIATION At l January 2024 Ch8rge for yea¥ 133,497 50209 581 183,706 At 31 December 2024 140 952 50.790 191742 NET.BOOKVALUE At 31 D¢comber 2024 320 035 247 320 282 At 31 Decembw 2023 327 490 828 328 318 Freohold co&t includes £249,795 sp¢nt on the ¢onstru¢tion of a toil¢t block IA 2009, £105,942 on a furth¢r block in 2011 and £17,020 on in]provements of Ton¢ Cabin iti 2020. Land m¢ludes th¢ Huish Woods campsite at its CO81 of £450 and Bea¢on Field at its cost a¢66 donation8) of £18,304. It also includes £49232 spent in 2015 on coftcrets gftbions to strongthen the bank8 of the acces8 road to the Hui8h Woods campsite. No depreffl'ation is charged as tho marknt V￿lle of the land is in exoe88 of its bookvaluo. Page 8 ciTrniinued... Blackdoiyrf Dtstrlct Scout Covn¢ll Notes to the Flnandal StAtsments - contlnued for the Year Ended 31 Deeember 2024 11. STOCKS 2024 2023 Stock8 DEBTORS: AMOIJNTS FALLllYG DUE WITH￿ ONE YEAR 2024 2023 Trade debtors Other debtors Prepayments al￿ ac¢rned income 939 2,059 170,540 176,704 13. CREDITORS: AMOUNTS FALLING DUE WITHEN ONE YEAR 2024 2023 I￿ade creditors A¢crnats and deferted inm¢ 1,916 1,114 14. MOVEMfNT IN FUNDS Net movement iti funds At 31.12.24 At l.1,24 Unrestrlcted funds Gelleral fund 416,926 2,705 419,631 Restrlcted ￿nd Huith Woods d¢Y¢lopm¢nt reserve 188,980 16,806 205,786 TOTAL FUNDS 605 906 625 417 Page 9 ¢ontinue