## **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