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2025-12-31-accounts

Trustees’ Annual Report for the period

From 1st January 2025 To 31st December 2025

Charity name: Blackdown District Scout Council

Charity registration number: 305633

Objectives and Activities

SORP reference
Summary of the purposes of
the charity as set out in its
governing document
Para 1.17 The objectives of the charity are as a part of
The Scout Association.
The Purpose of Scouting
Scouting exists to actively engage and support
young people in their personal development,
empowering them to make a positive
contribution to society.
The Values of Scouting
As Scouts we are guided by these values:
Integrity - We act with integrity; we are honest,
trustworthy and loyal.
Respect - We have self-respect and respect for
others.
Care - We support others and take care of the
world in which we live.
Belief - We explore our faiths, beliefs and
attitudes.
Co-operation - We make a positive difference;
we co-operate with others and make friends.
The Scout Method
Scouting takes place when young people, in
partnership with adults, work together based
on the values of Scouting and enjoy what they
are doing, learn by doing, share in spiritual
reflection, take responsibility and make
choices, undertake new and challenging
activities, and make and live by their Promise.
Summary of the main
activities in relation to those
purposes for the public
benefit, in particular, the
activities, projects or
services identified in the
accounts.
Para 1.17 and
1.19
Blackdown District Scout Council exists to
support, develop and promote Scouting across
the District for the benefit of young people.
During the year the District supported local
Scout Groups and sections through
governance, volunteer support, programme
encouragement and the coordination of
District activities. The District encouraged
young people to take part in adventurous,
skills-based and community-focused activities,
while supporting adult volunteers to deliver
safe, inclusive and high-quality Scouting. The
District also maintained the governance,
administration and financial oversight
necessary to sustain and develop Scouting
locally for the public benefit.
Statement confirming
whether the trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit
Para 1.18 The Trustees confirm that the charity meets
the Charity Commission's Public Benefit criteria
under both the advancement of education and
the advancement of citizenship or community
development headings.

Additional information (optional) You may choose to include further statements where relevant about:

SORP reference
Policy on grant making Para 1.38 The District may make grants or provide
financial assistance where this supports the
charitable purposes of Scouting in Blackdown
District. Any such support is considered by the
Trustee Board in line with the District's
objectives, available resources and the
requirements of The Scout Association.
Policy on social investment
including program related
investment
Para 1.38 The charity does not currently pursue social
investments or programme-related
investments. Funds are held and managed
primarily to support the delivery of Scouting
and to maintain prudent reserves.
Contribution made by
volunteers
Para 1.38 The District's work depends heavily on
volunteers who lead sections, organise
activities, support events, administer the
charity and serve as trustees. Their
contribution enables the District to provide
opportunities for young people that would not
otherwise be possible.
Other The District is committed to inclusion, safety,
safeguarding and sustainability in the delivery
of Scouting activities and in its support for local
groups and volunteers.

Achievements and Performance

SORP reference

Summary of the main
achievements of the charity,
identifying the difference the
charity’s work has made to
the circumstances of its
beneficiaries and any wider
benefits to society as a
whole.
Para 1.20 During the year Blackdown District Scout
Council continued to strengthen and support
Scouting across the District. The District
provided oversight, encouragement and
practical support to local Scout Groups and
volunteers, helping them to deliver regular,
safe and engaging programmes for young
people. Through Scouting, young people
developed confidence, resilience, teamwork,
leadership and practical life skills, while taking
part in activities that promoted adventure,
service and personal growth. The District's
governance and volunteer support also helped
maintain the long-term sustainability of local
Scouting and its wider benefit to the
community.

Additional information (optional) You may choose to include further statements where relevant about:

Achievements against
objectives set
Para 1.41 The District continued to focus on its core
objective of supporting the delivery of high-
quality Scouting across Blackdown District.
Progress was made through ongoing support to
volunteers, maintaining governance and
encouraging opportunities for young people
across the District.
Performance of fundraising
activities against objectives
set
Para 1.41 Fundraising activity was undertaken where
required to support District activities and
resources. The Trustee Board monitors
fundraising to ensure it is proportionate,
appropriate and aligned with the District's
charitable purposes.
Investment performance
against objectives
Para 1.41 The charity's funds are held using a low-risk
approach and investment return is not a
primary objective. Performance is therefore
measured by security, accessibility and prudent
stewardship rather than by seeking higher-risk
returns.
Other Volunteers remained central to the District's
success during the year, contributing
leadership, administration, governance and
event support throughout the period.

Financial Review

Financial Review
Review of the charity’s
financial position at the end
of the period
Para 1.21 Income for 2025 was £162,616 and
expenditure was £161,686, giving a surplus of
£930. After adding this surplus to funds
brought forward, total funds at 31 December
2025 were £626,347.
Statement explaining the
policy for holding reserves
stating why they are held
Para 1.22 The trustees aim to hold unrestricted reserves
sufficient to cover at least six months of
operating costs and to provide funds for
planned development projects. Restricted
reserves of £205,786 are earmarked for the
Huish Woods development, with £53,876 spent
on the climbing wall to date and completion
due in the current year. Unrestricted reserves
(£420,561 at year‑end) provide a buffer for
unforeseen expenditure and ensure continuity
of activities.
Amount of reserves held Para 1.22 £626,347 (£420,561 unrestricted and £205,786
restricted)
Reasons for holding zero
reserves
Para 1.22 Not applicable unless free reserves are nil.
Details of fund materially in
deficit
Para 1.24 The charity had no funds materially in deficit at
the year end, unless disclosed in the annual
accounts.
Explanation of any
uncertainties about the
charity continuing as a going
concern
Para 1.23 The Trustee Board is not aware of any material
uncertainties that would call into question the
charity's ability to continue as a going concern.

Additional information (optional) You may choose to include further statements where relevant about:

The charity’s principal
sources of funds (including
any fundraising)
Para 1.47 The principal sources of funds include member
subscriptions and sponsorships (£23,094),
donations and gifts, income from Explorer
Scouts (£20,190), District events and training
(£6,336), Huish Woods income (£87,207),
trading activities such as the Tangier Shop and
other trading (£19,270), and investment
income (£5,564), as shown in the 2025
accounts.
Investment policy and
objectives including any
social investment policy
adopted
Para 1.46 The charity adopts a low-risk approach to the
investment of its funds. As the District's funds
are required primarily to support ongoing
charitable activity, cash is held with
mainstream banks or building societies so that
funds remain secure and accessible. The
District does not currently operate a social
investment policy.
A description of the principal
risks facing the charity
Para 1.46 The principal risks facing the charity include
safeguarding, health and safety, volunteer
recruitment and retention, regulatory
compliance, financial control and the
sustainability of local Scouting. These risks are
managed through the District's governance
arrangements,adherence to The Scout
Association's policies and procedures, regular
review by the Trustee Board, and the use of
appropriate training, insurance, controls and
oversight.
Other The Trustee Board keeps the charity's key risks
under review and takes action where necessary
to strengthen controls and support the delivery
of safe Scouting.

Structure, Governance and Management

Description of charity’s
trusts:
Type of governing document
(trust deed, royal charter)

Para 1.25
The charity's governing documents are those of
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.
How is the charity
constituted?
(e.g unincorporated
association, CIO)
Para 1.25 The charity is a trust established under its rules
which are common to all Scouts. It is
constituted as an educational charity.
Trustee selection methods
including details of any
constitutional provisions e.g.
election to post or name of
any person or body entitled
to appoint one or more
trustees
Para 1.25 The Trustees are appointed in accordance with
the Policy, Organisation and Rules of The Scout
Association.
Additional information (optional)
You may choose to include further statements
Additional information (optional)
You may choose to include further statements
where relevant about:
Policies and procedures
adopted for the induction
and training of trustees
Para 1.51 All Trustees complete The Scout Association
trustee and mandatory learning within the first
six months of joining the Trustee Board, and
they complete other Scout Association
mandatory learning periodically as required.
The charity’s organisational
structure and any wider
network with which the
charity works
Para 1.51 The charity is managed by the Trustee Board,
whose members are the charity trustees. The
Trustee Board exists to support the District
Leadership Team in meeting the
responsibilities of their appointments and in
supporting the delivery of high-quality and safe
programmes that give young people skills for
life. The District is part of the wider structure of
The Scout Association and works with local
Scout Groups and the County to promote and
develop Scouting.
Relationship with any
related parties
Para 1.51 The charity forms part of the wider network of
The Scout Association and works within that
framework. There were no related party
transactions requiring additional narrative
disclosure beyond any included in the annual
accounts.
Other The Trustee Board is responsible for carrying
out the charity's purposes for the public
benefit, complying with the charity's governing
document and the law, and managing the
charity's resources responsibly. Its
responsibilities include promoting Scouting
locally, maintaining effective financial controls,
managing property and equipment, ensuring
compliance with safety,safeguardingand data

protection requirements, supporting volunteer recruitment, maintaining insurance, and ensuring transparent administration including the preparation of accounts and the holding of the AGM. Plans for future periods In the next period the District intends to continue strengthening local Scouting by supporting volunteers, sustaining safe and inclusive programme delivery, maintaining sound governance and finances, and promoting opportunities for growth and development across the District.

Reference and Administrative details

Charity name Blackdown District Scout Council
Other name the charity uses Blackdown District Scout Council
Registered charity number 305633
Charity’s principal address Tangier Scout and Guide Centre
Castle Street
Taunton
TA1 4AS

Names of the charity trustees who manage the charity

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
Trustee name Office (if any) Dates acted if not for whole
year
Name of person (or body) entitled
to appoint trustee (if any)
Thomas Hold Chair Since 28th April 2025
Nadia Atherton Lead Volunteer
David Johnson Treasurer
Richard Smith Youth Lead Volunteer
Erica Betteridge
Dave Lumbard
John Lewis
Chris Pinguenet
Steve Purchase
Shawn Rutter Chair Until 28th April 2025
Thomas Hold Until 28th April 2025

– Corporate trustees names of the directors at the date the report was approved

Director name Not applicable.

Name of trustees holding title to property belonging to the charity

Trustee name Dates acted if not for whole year
None notified.

Funds held as custodian trustees on behalf of others

Description of the assets Not applicable. held in this capacity

Name and objects of the Not applicable. charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements for Not applicable. safe custody and segregation of such assets from the charity’s own assets

Additional information (optional)

Names and addresses of advisers (Optional information)

Names and addresses of advisers (Optional information) Names and addresses of advisers (Optional information) Names and addresses of advisers (Optional information)
Type of
adviser
Name
Address
Independent
Examiner /
Auditor
Mr K J Parsons FCCA Cooper Associates Accountants Ltd, 40 St James Buildings, St
James Street, Taunton, Somerset, TA1 1JR
Name of chief executive or names of senior staff members (Optional information)
None

Exemptions from disclosure

Reason for non-disclosure of key personnel details

Not applicable - the charity does not employ a chief executive or senior paid staff members.

Other optional information

This report has been prepared using the District template, current Scout guidance and the information available at the time of drafting. Placeholder items should be completed from the approved 2025 accounts and AGM approval details before filing.

Declarations

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Signature(s) [Signature on approved copy] Full name(s) [Full name of signatory] Position (eg Secretary, Chair, etc) [Chair / Trustee] [Date of approval]

Charity registration number: 305633

BLACKDOWN DISTRICT SCOUT COUNCIL TRUSTEES' REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

Cooper Associates Accountants Ltd

Blackdown District Scout Council Contents

Page
Reference and Administrative Details 1
Trustees' Report 2
Independent Examiner's Report 3
Statement of Financial Activities 4
Comparative Statement of Financial Activities 5
Statement of Financial Position 6
Notes to the Financial Statements 7—13
The following pages do not form part of the statutory accounts:
Detailed Statement of Financial Activities 14—15

Blackdown District Scout Council Reference and Administrative Details For The Year Ended 31 December 2025

Trustees Mr D Johnson - Treasurer
Mr T Hold - Chair
Ms N Atherton
Mr R Smith
Miss E Betteridge
Mr D Lumbard
Mr C Pinguenet
Mr S Purchase
Mr S Rutter (resigned 28/04/2025)
Mr J Lewis
Charity Number 305633
Independent Examiner Mr K J Parsons FCCA
Cooper Associates Accountants Ltd
40 St James Buildings
St James Street
Taunton
Somerset
TA1 1JR

Page 1

Blackdown District Scout Council Trustees' Report For The Year Ended 31 December 2025

The trustees present their report and the financial statements for the year ended 31 December 2025.

The trustees' report was approved by the board of trustees and signed on its behalf by:

Mr T Hold

Trustee 5th May 2026

Page 2

Blackdown District Scout Council Independent Examiner's Report to the Trustees of Blackdown District Scout Council For The Year Ended 31 December 2025

I report to the trustees on my examination of the accounts of Blackdown District Scout Council (the Trust) for the year ended 31 December 2025.

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 2011 Act and in carrying out my examination, I have followed the 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 contents 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 K J Parsons FCCA 5th May 2026 40 St James Buildings St James Street Taunton Somerset TA1 1JR

Page 3

Blackdown District Scout Council Statement of Financial Activities For The Year Ended 31 December 2025

Notes
INCOME AND ENDOWMENTS FROM:
Donations and legacies
3
Charitable activities:
Explorer Scouts
District events & training
Huish Woods
Other trading activities
4
Investments
5
EXPENDITURE ON:
Raising funds
7
Charitable activities:
7
Explorer Scouts
District events & training
Huish Woods
Ten Tors
NET INCOME
NET MOVEMENT IN FUNDS
RECONCILIATION OF FUNDS:
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
15
Unrestricted
funds
£
24,049
20,190
6,336
87,207
19,270
5,564
Restricted
funds
£
-
-
-
-
-
-
2025
Total
funds
£
24,049
20,190
6,336
87,207
19,270
5,564
2024
Total
funds
£
38,115
19,278
5,380
100,689
20,465
3,815
162,616 - 162,616 187,742
(121,383)
(18,228)
(10,084)
(7,258)
(4,733)
-
-
-
-
-
(121,383)
(18,228)
(10,084)
(7,258)
(4,733)
(131,521)
(15,237)
(4,938)
(11,539)
(4,996)
(161,686) - (161,686) (168,231)
930 - 930 19,511
930
419,631
-
205,786
930
625,417
19,511
605,906
420,561 205,786 626,347 625,417

The notes on pages 7 to 13 form part of these financial statements.

Page 4

Blackdown District Scout Council Comparative Statement of Financial Activities For The Year Ended 31 December 2025

Notes
INCOME AND ENDOWMENTS FROM:
Donations and legacies
3
Charitable activities:
Explorer Scouts
District events & training
Huish Woods
Other trading activities
4
Investments
5
EXPENDITURE ON:
Raising funds
7
Charitable activities:
7
Explorer Scouts
District events & training
Huish Woods
Ten Tors
NET INCOME
NET MOVEMENT IN FUNDS
RECONCILIATION OF FUNDS:
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
15
Unrestricted
funds
£
21,309
19,278
5,380
100,689
20,465
3,815
Restricted
funds
£
16,806
-
-
-
-
-
2024
Total
funds
£
38,115
19,278
5,380
100,689
20,465
3,815
170,936 16,806 187,742
(131,521)
(15,237)
(4,938)
(11,539)
(4,996)
-
-
-
-
-
(131,521)
(15,237)
(4,938)
(11,539)
(4,996)
(168,231) - (168,231)
2,705 16,806 19,511
2,705
416,926
16,806
188,980
19,511
605,906
419,631 205,786 625,417

The notes on pages 7 to 13 form part of these financial statements.

Page 5

Blackdown District Scout Council Statement of Financial Position As At 31 December 2025

Notes
FIXED ASSETS
Tangible Assets
11
CURRENT ASSETS
Stocks
12
Debtors
13
Cash at bank and in hand
Creditors: Amounts Falling Due Within One Year
14
NET CURRENT ASSETS (LIABILITIES)
TOTAL ASSETS LESS CURRENT LIABILITIES
NET ASSETS
FUNDS OF THE CHARITY
Restricted Funds
Unrestricted Funds
TOTAL FUNDS
15
Unrestricted
funds
£
295,799
Restricted
funds
£
53,876
2025
Total
funds
£
349,675
2024
Total
funds
£
320,282
295,799
15,971
6,846
108,200
53,876
-
-
151,910
349,675
15,971
6,846
260,110
320,282
14,769
5,387
289,754
131,017
(6,255)
151,910
-
282,927
(6,255)
309,910
(4,775)
124,762 151,910 276,672 305,135
420,561 205,786 626,347 625,417
420,561 205,786 626,347 625,417
205,786
420,561
205,786
419,631
626,347 625,417

On behalf of the board

Mr D Johnson Mr T Hold Trustee Trustee 5th May 2026

The notes on pages 7 to 13 form part of these financial statements.

Page 6

Blackdown District Scout Council Notes to the Financial Statements For The Year Ended 31 December 2025

1. General Information

Blackdown District Scout Council is an unincorporated charity registered with the Charity Commission, registered charity number 305633. The principal address is .

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements 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 charity is a Public Benefit Entity as defined by FRS 102.

2.2. Incoming Resources

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.

2.3. Resources Expended

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.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold Straight Line over 50 years Plant & Machinery 25% on cost

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks.

Cost is determined using the first-in, first-out method. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Work in progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

At the end of each reporting period stocks are assessed for impairment. If an item of stock is impaired, the identified stock is reduced to its selling price less costs to complete and sell and an impairment charge is recognised in the statement of financial activities. Where a reversal of the impairment is required the impairment charge is reversed, up to the original impairment loss, and is recognised as a credit in the statement of financial activities.

Page 7

Blackdown District Scout Council Notes to the Financial Statements (continued) For The Year Ended 31 December 2025

2.6. Cash and Cash Equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.

3. Income from Donations and Legacies

Donations and gifts
Member subscriptions and sponsorships
Legacies
Donations and gifts
Member subscriptions and sponsorships
Legacies
4.
Income from Other Trading Activities
Shop income
5.
Investment Income
Bank interest receivable
Unrestricted
funds
£
955
23,094
-
Restricted
funds
£
-
-
-
2025
Total
funds
£
955
23,094
-
24,049 - 24,049
Unrestricted
funds
£
1,357
19,952
-
Restricted
funds
£
-
-
16,806
2024
Total
funds
£
1,357
19,952
16,806
21,309 16,806 38,115
2025
Unrestricted
funds
£
19,270
2024
Unrestricted
funds
£
20,465
2025
Unrestricted
funds
£
5,564
2024
Unrestricted
funds
£
3,815

Page 8

Blackdown District Scout Council Notes to the Financial Statements (continued) For The Year Ended 31 December 2025

6. Net Income/(Expenditure)

The net income is stated after charging/(crediting):

Depreciation of tangible fixed assets - owned

2025 2024
£ £
10,733 8,036

7. Analysis of Expenditure

Raising funds
Explorer Scouts
District events & training
Huish Woods
Ten Tors
Activities
undertaken
directly
£
48,301
18,228
10,084
7,258
4,733
Support costs
(see note 8)
£
73,082
-
-
-
-
2025
Total
£
121,383
18,228
10,084
7,258
4,733
88,604 73,082 161,686
Raising funds
Explorer Scouts
District events & training
Huish Woods
Ten Tors
Activities
undertaken
directly
£
60,756
15,237
3,936
11,539
4,996
Grant
funding of
activities
£
-
-
1,002
-
-
Support costs
(see note 8)
£
70,765
-
-
-
-
2024
Total
£
131,521
15,237
4,938
11,539
4,996
96,464 1,002 70,765 168,231

Page 9

Blackdown District Scout Council Notes to the Financial Statements (continued) For The Year Ended 31 December 2025

8. Support Costs

Employee costs
Premises expenses
General administration
Interest payable
Employee costs
Premises expenses
General administration
Interest payable
9.
Staff Costs
Staff costs were as follows:
2025
£
Wages and salaries
12,819
2025
Raising
funds
£
13,679
50,541
8,196
666
73,082
2024
Raising
funds
£
12,291
48,419
9,384
671
70,765
2024
£
12,267

No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000. 10. Average Number of Employees

Average number of employees during the year was: 1 (2024: 1)

Page 10

Blackdown District Scout Council Notes to the Financial Statements (continued) For The Year Ended 31 December 2025

11. Tangible Assets

Cost
As at 1 January 2025
Additions
As at 31 December 2025
Depreciation
As at 1 January 2025
Provided during the period
As at 31 December 2025
Net Book Value
As at 31 December 2025
As at 1 January 2025
Land &
Property
Freehold
£
460,987
-
Plant &
Machinery
£
51,037
40,126
Total
£
512,024
40,126
460,987 91,163 552,150
140,952
7,455
50,790
3,278
191,742
10,733
148,407 54,068 202,475
312,580 37,095 349,675
320,035 247 320,282

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.

12.
Stocks
Stock
13.
Debtors
Due within one year
Trade debtors
Other debtors
2025
£
15,971
2025
£
2,121
4,725
6,846
2024
£
14,769
2024
£
939
4,448
5,387

Page 11

Blackdown District Scout Council Notes to the Financial Statements (continued) For The Year Ended 31 December 2025

14. Creditors: Amounts Falling Due Within One Year

Trade creditors
Other creditors
Accruals and deferred income
2025
£
3,084
1,131
2,040
6,255
2024
£
1,916
-
2,859
4,775

15. Movement in Funds

Unrestricted funds
General:
General unrestricted fund
Restricted funds
Restricted fund
Total funds
Unrestricted funds
General:
General unrestricted fund
Restricted funds
Restricted fund
Total funds
As at 1
January 2025
£
419,631
205,786
Income
£
162,616
-
Expenditure
£
(161,686)
-
As at 31
December
2025
£
420,561
205,786
625,417 162,616 (161,686) 626,347
As at 1
January 2024
£
416,926
188,980
Income
£
170,936
16,806
Expenditure
£
(168,231)
-
As at 31
December
2024
£
419,631
205,786
605,906 187,742 (168,231) 625,417

16. Transactions with Trustees

None of the trustees received any remuneration or any other benefits from an employment with the charity or a related entity during the current or previous year.

No trustee expenses have been incurred.

Page 12

Blackdown District Scout Council Notes to the Financial Statements (continued) For The Year Ended 31 December 2025

17. Related Party Disclosures

There have been no related party transactions in the reporting period that require disclosure.

Page 13

Blackdown District Scout Council Detailed Statement of Financial Activities For The Year Ended 31 December 2025

INCOME AND ENDOWMENTS FROM:
Donations and legacies
Donations and gifts
Membership subscriptions received
Membership subscriptions paid
Legacies
Charitable Activities:
Explorer Scouts
Income from charitable activities
District events & training
Income from charitable activities
Huish Woods
Income from charitable activities
Other trading activities
Shop income
Investments
Bank interest receivable
EXPENDITURE ON:
Raising funds
Opening stock and work in progress
Purchases
Repairs, renewals and maintenance
Insurance
Depreciation
Closing stock and work in progress
Wages and salaries
2025
Total
funds
£
955
110,790
(87,696)
-
24,049
20,190
20,190
6,336
6,336
87,207
87,207
19,270
19,270
5,564
5,564

Page 14

Blackdown District Scout Council Detailed Statement of Financial Activities (continued) For The Year Ended 31 December 2025

Staff training
Rent
Rates
Light and heat
Cleaning
Vehicle running costs
Computer and IT consumables
Printing, postage and stationery
Telecommunications and data costs
Accountancy fees
Sundry expenses
Bank interest payable
Charitable Activities:
Explorer Scouts
Purchases
District events & training
Purchases
Grants to institutions
Grants to individuals
Huish Woods
Purchases
Ten Tors
Purchases
NET INCOME
(860)
(3,855)
(945)
(14,532)
(31,209)
(1,359)
(1,899)
(809)
(668)
(2,478)
(983)
(666)
(24)
(3,621)
(419)
(17,155)
(27,224)
-
(460)
(1,273)
(2,091)
(2,160)
(3,400)
(671)
(121,383)
(18,228)
(131,521)
(15,237)
(18,228)
(10,084)
-
-
(15,237)
(3,936)
(402)
(600)
(10,084)
(7,258)
(4,938)
(11,539)
(7,258)
(4,733)
(11,539)
(4,996)
(4,733) (4,996)
(161,686) (168,231)
930 19,511

Page 15

Blaekdibwll District Scout Council IDdependent Examiner's Report to the Trustees of BlackdoTrvn District Scout Council For The Year Ended 31 December 2025 I report to the trustees on my examination of the accounts of Blackdown District Scout Council (the Trust) for the year ended 31 December 2025. Responsibilities and Basis of Report As the charity trustees of the Trnst you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 {"the Abt"). I report in re%pect of My examination of the Tru.%t'8 accounts carried out under %ection 145 of the 2011 Act and in carrying out Iny examination, I have followed tlie applicable Directions given by the Charity Cominission under section 145(51{bl of the Act. Independent Examlner's Statement I have completed my examination. l confim) that no material matters have come to my aitention in connection wilh the examinatjoll giving Ine cause to believe that in any material respect.. accounting records were not kept in respect of the Trn%t as requiTed by section 130 of the Act. or 2. the accounts do not accord M'ith those records., or 3. the accounts do not coinply with the applicable requirenients concerning the forni and contents of accounts set out in the Charities (Accounis and Reports) Regulations 2008 other than an)1 requirement that the accounts give a'tNe and fair view, which is noi a rnatter considered as part of an independent examination. J have no concems and have come acT055 TIO Other matter5 in connection with the exaTnination to which attention should be drawn in this report in older to enable ￿ proper uiiderstdnding uf the accounts to be ieacheij. Mr K J Parsons FCCA Date 40 St Jarnes Buildings St James Street Taiinton Somer%et TAI IJR Page 3