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:
-
accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
-
the accounts do not accord with those records; or
-
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