Charity registration number.. 305634
Somerset County Scout Council
Unaudited Annual Report and Financial Statements
for the trear Ended 31 March 2025
acm
acmole

Somerset County Scout Council
Contents
Reference and Administrative Details
Trustees. Report
2to5
Independent Examiner's Report
Statement of Financial Activities
7t08
Balance Sheet
Notes to the Financial Statements
10t021

Somerset County Scout Council
Report of the Trustees
for the year ended 31 March 2025
The Trustees present their report with the financial statements of the charity for the year ended 31 March 2025.
The Trustees have adopted the provisions of Accounting and Reporting by Charities:
statement of
Recommended Practice applicable to charities preparing their accounls in accordance with the Financial
Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and Aims
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 work in which we live.
Belief - we explore our faiths, beliefs and attitudes.
cO￿peratIon - 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 and have fun
take part in activities indoors and outdoors
learn by doing
share in spiritual reflection
take responsibility and make choices
undertake new and challenging activits-es
make and live by their Promise.
Public Benefft
The Somerset County Scout Council meets the Charity Commission's public benefrt criteria under both the
advancement of education and advancement of citizenship or community development headings. The Trustees
confirm that they have referred to the guidance contained in the Charity Commission's general guidance on public
benefit when reviewing the charity's aims and objectives and in planning future activities.
Page 1

Somerset County S¢out Council
Report of the Trustees
for the year ended 31 March 2025
ACHIEVEMENT AND PERFORMANCE
Charltable actlvlties
County Lead Volunteer's Report
Introduction
As we approach the end of another year, it is an opportune moment to reflect on the vibrant and enriching
programmes that have ensured Scouting in Somerset continues to thrive. The autumn of 2024 marked the
introduction of our new Chief Scout, Dwayne Fields, whose leadership has already begun to shape our journey.
Towards the close of 2024, we also saw the launch of a new adult membership system, representing a significant
change in how we support our volunteers. Amidst these developments, we faced the challenge of ensuring all our
adult volunteers remained up to date and compliant with their Safeguarding and Safety training. Despite these
changes and challenges, our dedicated volunteers have continued to deliver hundreds of hours of youth-facing
meetings, activities, and adventurous experiences, demonstrating unwavering commitment to the young people
of Somerset.
Membership
This year, The Scout Association (TSA) implemented a major transformation project with the aim of making
volunteering more accessible and straightforward. The overhaul included streamlining roles and titles, making
them easier to understand and navigate. Our Trustee Boards embraced these new structures, further enhancing
the governance of our activities across Somerset. A key aspect of this transformation was the replacement of the
adult membership system, which was introduced in November 2024. While these changes did not affect the way
we deliver weekly meetings and activities for our young members, they did bring considerable upheaval for those
managing our Groups and Districts. I would like to extend my sincere gratitude to all our volunteers for their
pats'ence and hard work as they adapted to these changes.
Growth
Membership data for Somerset indicates numbers have remained relatively stable for Beavers, Cubs, and Scouts,
with a steady increase in the number of Explorers. This reflects the national trend of recovery and moderate
growth within the movement. Of particular note is the ongoing rise in interest in our youngest section, Squirrels,
with more Dreys opening throughout the year. Overall, the data demonstrates positive growth and stability,
mirroring natlonal patterns of recovery and increased participation in Scouting activities. Although we have
regrettably seen some section closures due to a shortage of adult volunteers, the total number of youth sections
has grown. We remain vigilant for opportunities to expand into areas that currently lack Scout groups or are
missing certain sections, and we have plans to open or reintroduce sections across all age ranges in the coming
year.
Compliance
Following a tragic incident elsewhere in the UK, TSA has reinforced the importance of keeping our young people
safe at all times. New national guidelines and systems have been introduced to ensure that all adult members,
where required, stay current with their safety and safeguarding training. Somerset has responded proactively to
these requirements, achieving high levels of compliance across all areas. We continue to invest in accessible first
aid training through an external provider, funded by the Scout County. This ensuTrs our volunteers continue to
possess the necessary skills to support our members safely and effectively.
Adventure
Our District and County teams have worked tirelessly to organise camps and activities that enrich our Scouting
programme. We are immensely grateful for the dedication and hard work of our adult volunteers, whose efforts
make these opportunities possible. These events provide our youth members with invaluable skills and
experiences, offering safe and supportive environments in which young people can grow and thrive.
Conclusion
As with previous years, we have faced the challenges of change and transformation head-on, remaining steadfast
in our commitsnent to providing safe, positive experiences for all our members.
Page 2

Somerset County Scout Council
Report of the Trustees
for the year ended 31 March 2025
FINANCIAL REVIEW
Financial position
Treasurer's Report
The County Scout Council's principal source of income in FY2025 was the membership charge levied on each
young person who is a member of Scouting in the county. In the financial year to 31$1 March 2025 {"FY2025")
these fees totalled £83,596 (FY2024'. £58,232>. bolstered by an increase in the Fee per member from £14.50 to
£15.50, and a 2.4°h rise in membership to 4,103.
Total income for the year was £152,399 (FY2024.' £464,684), with total expenditure of £129,142 (FY2024.'
£432,651). In addition, there was an increase in the value of investments of £3,780 (FY2024: £4,491) resulting
in a net movement in funds of £27,037 (FY2024: £36,524), reflecting a continued sound financial position and
effective control of costs.
The main reason for the redU￿d income and expenditure in FY2025 is the absence of major events taking place
in the last financial year, whereas in FY2024 we had the World Scout Jamboree, a trip to visit missions in Kenya,
and a Ski trip. However, core operations remain stable. In the financial year FY2026 another Ski trip is scheduled,
so we would expect to see both income and expenditure increase again.
As of 31st March 2025, the Scout Council held £154.258 of net current assets (FY2024'. £127,206). Of the total
net assets, £56,653 has been designated as follows". £32,898 for Horner Woods. £14,755 for Tangier,. (Homer
Woods and Tangier are both Scouting facilities leased and operated by the Counly Scout Council). £9,000 to
subsidise Jamboree and other expedition participation by Somerset Scouts. In addition, a further £1,566 was
restricted and must be used in support of County Scout missions In Kenya, in accordance donors, wishes.
The Council's reseNes policy is to maintain sufficient liquid funds to support core activities for a period of at least
12 months. in the event of a shortfall in income or fundraising. At present, the Council's reserves comfortably
meet the 12-month requirement, ensuring ongoing financial stability.
These assets are held across a mix of bank and building society accounts, along with a minority of reserves
(£64,000, representing about 420/0 of net current assets) invested in low-risk, ethically screened equity
investments, in line with the Scout Council's investment policy.
Given the strong state of the County Scout Council's reserves. the Trustees made the decision to hold the County
Fee for FY2026 at the FY2025 level, that is £15.50 per member per year.
The Council remains in a stable financlal position and is well placed to support the delivery of Scouting across
Somerset in the year ahead.
Neil Truby
County Treasurer
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governlng document
Somerset County Scout Council's governing documents are those of The Scout Association. They consist of a
Royal Charter, which in tum gives authority to the Bye Laws of the Association and The Policy, Organisation and
Rules of The Scout Association.
How the charity is constituted
Somerset County Scout Council is a trust established under its rules which are common to all Scouts.
Recruitment and appointment of new trustees
The Trustees are appointed in accordance with the policy, organisation and rules of The Scout Association.
Page 3

Somerset County Scout Council
Report of the Trustees
for the year ended 31 March 2025
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity number
305634
Principal Address
Tangier Scout & Guide Centre
Castle Street
Taunton
Somerset
TA14AS
Officers
President
Vacant
Vice Presidonts
Bruce Poole
Elizabeth Gass
Ex-officio
Dawn Wilson, County Lead Volunteer
Amelia Foster, County Youth Lead (from November 2024)
Appointed
Adrian Ashford, Chair of Trustee Board
Neil Truby, County Treasurer
Simon Lacey Until 2027
Richard Marlow Until 2027
Lawrence Wilson Until 2027
stephen Sharp Until 2027
John Lewis Until 2027
Tricia Sedgbeer Until 2027
Scarlett Atherton Until 2027
Note.. Somerset County Scouts adopted the structure and trustee selection methods as published in the Policy
and Organisation Rules of The Scout Association. (March 2024)
Independent Examiner
Sarah Twist FCA DChA
AC Mole LLP
Stafford House
Blackbrook Park Avenue
Taunton
TA12PX
Bankers
Lloyds Bank plc, Taunton
The Scout Association Number
151
CUSTODIAN TRUSTEES
Scout Association Trust Corporation
The land and buildings are held in the name of the Custodian Trustees.
Page 4

Somerset County Scout Council
Report of the Trustees
for the year ended 31 March 2025
Statement of Trustees, Responsibilities in respect of the accounts
The Trustees are responsible for preparing the Trustees, Report and the financial statements in accordance with
applicable law and United Kingdom Accounting Standards including Financial Reporting Standard 102.. The
Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted
Accounting Practice).
The law applicable to charities in England & Wales requires the Trustees to prepare financial statements for each
financial year which give a true and fair view of the state of affairs of the charity and of the income and expenditure
of the charity for that period. In preparing these financial statements the trustees are required to-.
select suitable accounting policies and then apply them consistently;
observe the methods and principles in the Charities SORP.
make judgements and estimates that are reasonable and prudent",
State whether applicable accounting standards have been followed. subject to any material departures
disclosed and explained in the financial statements, and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the
charity will continue in business.
The trustee5 are responsible for maintaining proper accounting records which disclose with reasonable accuracy
at any time the financial position of the charity and enable them to ensure that the financial statements comply
with the Charities Act 2011, the Charity (Accounts and Reports} Regulations 2008 and the provisions of the
governing document. They are also responsible for safeguarding the assets of the charity and hence for taking
reasonable steps for the prevention and detection of fraud and other irregularities.
The Trustees are responsible for the maintenance and integrity of the charity and financlal information included
on the charity's website. Legislation in the United Kingdom governing the preparation and dissemination of
financial statements may differ from legislation in other jurisdictions.
Approved by the order of the board of trustees on
and signed on its behalf by..
Jgli(,
Adrian Ashford- Chair of Board of Trustees
Page 5

Somerset County Scout Council
Independent Examlner's Report to tho trustees of Somerset County Scout Council
I report to the trustees on my examination of the accounts of Somerset County Scout Council for the
year ended 31 March 2025, which are set out on pages 7 to 21.
Responsibilities and basis of report
As the charity trustees of Somerset County Scout Council 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 Somerset County Scout Council's accounts carried out
under section 145 of the 2011 Act and in carrying out my examination I have followed all the
applicable Directions given by the Charity Commission under section 14515){b) of the Act.
Independent oxaminar'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 Somerset County Scout Council 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 accounting requirements concerning the form and content of
accounts set out in the Charities {Accounts and Reports) Regulations 2008 other than any
requirement that the accounts give a 'true and fair view which is not a matter considered as part
of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to
which attention should be drawn in this report in order to enable a proper understanding of the
accounts to be reached.
Sarah Twist FCA DChA
AC Mole LLP
Stafford House
Blackbrook Park Avenue
Taunton
TA12PX
Date..
Page 6

Somerset County Scout Council
Statement of Flnanclal Activitios for the Yoar Ended 31 March 2025
Unrestrlcted
funds
Deslgnated
funds
Restrlcted
funds
Total
2025
Note
Income
Donations and legacies
Charitable activities
Investment income
Other income
262
124,987
4,453
196
213
21,817
431
906
146,804
4.453
236
40
Total income
129,898
22,070
431
152,399
Expenditure
Charitable activities
100,889
28,253
129,142
Total expenditure
Gains on investment assets
{100,889)
3,780
(28,253)
(129,142)
3,780
Net income
Gross transfers between
funds
32,789
(6,183)
431
27,037
5,000
5.000
Net movement In funds
27,789
(1,183}
431
27,037
Raconclllatlon of funds
Total funds brought forward
190,586
57,836
1,135
249,557
Total funds carried fO￿ard 15
218,375
56,853
1,566
276 594
The notes on pages 10 to 21 form part of these financial statements.
Page 7

Somerset County Scout Councll
statement of Financial Activities for the Year Ended 31 March 2025 (continued)
Unrestricted
funds
Designated
funds
Restricted
funds
Total
2024
Note
Income
Donations and legacies
Charitable activities
Investment income
other income
19,104
387,634
4,069
199
19.104
441.312
4,069
199
36,100
17,578
Total income
411,006
36,100
17,578
464,684
Expenditure on:
Charitable activities
394,485
21,723
16,443
432,651
Total expenditure
Gains on investment assets
{394,485)
4.491
<21,723)
{16,443)
{432,651)
4,491
Net income
Gross transfers between
funds
21,012
14,377
1,135
36,524
4,000
4,000
Net movement in funds
17.012
18,377
1,135
36,524
Reconclllatlon of funds
Total funds brought forward
Total funds carried foNard 15
173,574
39,459
213,033
190,586
57,836
1,135
249,557
The notes on pages 10 to 21 fom part of these financial statements.
Page 8

Somerset County Scout Council
{Reglstratlon number: 305634)
Balanco Sheet as al 31 March 2025
2025
2024
Note
Fixed assets
Tangible assets
Investments
11
12
54.601
67,735
58,396
63,955
122,336
122,351
Current assets
Debtors
Cash at bank and in hand
13
95,289
275,797
15,297
252,851
371,086
268.148
Credltors: Amounts falllng due wlthln ono year
Net currant assets
14
216,828
140,942
154,258
127,206
Net assets
276,594
249,557
Funds of the charity".
Unrestricted funds
Restricted funds
275,028
1,566
248,422
1,135
Total funds
15
276,594
249,557
The f na
cial statements on pages 7 to 21 were approved by the trustees, and authorised for issue on
and signed on their behalf by..
Adrian Ashford - Chair
Chairman and trustee
Neil Truby- Treasurer
Trustee
The notes on pages 10 to 21 form part of these financial statements.
Page 9

Somerset County Scout Council
Notes to the Financial Statements for the Year Ended 31 March 2025
1 Accounting policies
statement of compliance and basis of preparation
Somerset County Scout Council is a Trust established under the rules of the Scout Association and a
registered charity in England and Wales. The address of the registered office is given in the charity
information on page 1 of these financial statements. The nature of the charity's operations and
principal activities are to promote the development of young people in achieving their full physical,
intellectual, social and spiritual potentials as individuals, as responsible citizens and as members of
their local, national and international communities.
The fi'nancial statements have been prepared under the historical cost convention wilh items
re￿gnised at cost or transaction value unless stated otherwise within these notes. The financial
statements have been prepared in accordance with 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) {issued October
2019) (Charities SORP {FRS 102)}, the Financial Reporting Standard applicable in the United
Kingdom and Republic of Ireland (FRS102), and the Charits'es Act 2011.
Somerset County Scout Council meets the definition of a public benefit entity under FRS 102,
The financial statements are present8d in sterling whlch is the functional currency of the charity and
rounded to the nearest £.
Going concern
The trustees consider that there are no material uncertainties about the charity's ability to continue as
a going concern.
Income
All income is recognised when the charity has entillement to the income, it Is probable that the income
will be received and the amount can be measured with sufficient reliabillty.
Voluntary income received by way of donations and gifts is recognised in the statement of financial
activities in the period that they are received or where there is sufficient evidence that it is probably
that the donation or legacy will be received.
Income from government and other grdnts whether "capital grants or revenue" grants are
recognised when the charity has entitlement to the funds, any performance conditions attached to the
grants have been met, it is probably that th8 income will be received and the amount can be measure
reliably and is not deferred.
Donated services and facilities are included at the value to the charity where this can be quantified. In
accordance with the Statement of Recommended Practice the value of services provided by
volunteers has not been recognised in the financial statements.
Income from investments is included in the year in which it is receivable.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation
committing the charity to that expenditure, it is probable that settlement is required and the amount
can be measure 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 activit18s on a basis consistent with the
use of resources.
Page 10

Somerset County Scout Council
Notes to the Financial Statements for the Year Ended 31 Pjlarch 2025 (continued)
Charltable actlvltles
Events will be accounted for in the year that the event actually occurs. Income received in advance
will be included within deferred income and expenses incurred in advance will be included within
accrued expenses.
Support costs
Support costs include central functions and have been allocated to activity cost categories on a basis
consistent with the use of resources.
Taxatlon
The charity is a registered charity and is, therefore, exempt from liability to taxation on its income and
capital gains, to the extent that they are applied for charitable purposes.
VAT
The charity is not registered for VAT. All income and expenditure is stated inclusive of VAT.
Irrecoverable VAT is charged against the expenditure heading for which it was incurred.
Tanglble flxod assets
Individual fixed assets are initially recorded at cost.
Depreciation and amortisation
Depreciation is provided on tsngible fixed assets so as to write off the cost or valuation, less any
estimated residual value, over their expected useful economic life as follows-
Asset clas8
Freehold propety
Short leasehold
Equipment, fixtures and fittings
Depreclatlon method and rate
10 % on reducing balance
100h on reducing balance
109/0 - 20 /0 reducing balance
Flxed asset Inv6Stments
Listed investments
Listed investments are a form of basic financial instrument and are initially recognised at their
transaction value and subsequently measured at fair value at the balance sheet date using the closing
quoted market price. The Ststement of Financial Activities includes the net gains and losses arising
on revaluation and disposals throughout the period. The Trust does not acquire or use put options,
derivatives or other complex financial instruments.
Realised gains and losses
All gains and losses are taken to the statement of financial activities as they arise. Realised gains and
losses on investments are calculated as the difference be￿een sales proceeds and their opening
carrying value or their purchase value if acquired subsequent to the first day of the financial year.
Unrealised gains and losses are calculated as the difference be￿een the fair value at the peri¢xI end
and their carrying value. Realised and unrealised investment gains and losses are combined in the
Statement of Financial Activities.
Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly
liquid investments that are readily convertible to a known amount of cash and are subject to an
insignificant risk of change in value.
Page 11

Somerset County Scout Council
Notes to the Financial Statements for the Year Ended 31 March 2025 (continued)
Fund structure
Unrestricted income funds are general funds that are available for use at the trustees discretion in
fvrtherance of the objectives of the charity.
Designated funds are unrestricted funds set aside for specific purposes at the discretion of the
trustees.
Restricted income funds are those donated for use in a particular area or for specific purposes, the
use of which is restricted to that area or purpose.
Further explanation of the nature and purpose of each fund is included in the notes to the financial
statements.
Operating leases
Leases in which substantially all the risks and rewards of ownership are retained by the lessor are
classified as operating leases. Rentals payable under operating leases are charged in the Statement
of Financial Activities on a straight line basis over the lease term.
Flnancial instruments
Classiflcatlon
The charity only enters into basic financial instruments that result in the recognition of financial assets
and liabilities such as trade and other debtors and creditors together with loans to related parties.
Debt instruments, such as trade debtors and creditors, are initially measured at transaction price and
subsequently measured at amortised cost.
Financial assets are assessed at the end of each reporting period for objective evidence of
impainnent. If objective evidence of impairment is found, an impairment loss is recognised in the
income statement.
Crltlcal Accountlng Estimatos and Judgements
The preparation of the financial statements in confomity with FRS 102 requires management to make
judgements, estimates and assumptions that affect the applicats'on of policies and reported amounts of
assets and liabilities, income, and expenses.
Estimates and judgements are continually evaluated and are based on historical experience and other
factors, including expectations of future events that are believed to be reasonable under the
circumstances.
The charity makes estimates and assumptions concerning the future. The resulting accounting
estimates will, by definition, seldom equal the related actual results. The Trustees consider that there
are no critical accounting estimates and judgements that have a significant risk of causing a material
adjustment to the carrying amounts of assets and liabilities within the next financial year.
Page 12

Somerset County Scout Council
Notes to the Financial Statements for the Year Ended 31 March 2025 lcontinuedl
2 Income from donations and legacies
Unrestricted
funds
Designated
funds
Restricted
funds
Total
2025
Donations and legacies"
Other Donations
262
213
431
906
262
213
431
906
Unrestricled
funds
Designated
funds
Restricted
funds
Total
2024
Donations and legacies-
Donation from Tangier
Management Committee
other Donations
18,733
371
18,733
371
19,104
19,104
There were no unfulfilled conditions or other contingencies attached to these donations.
Page 13

Somerset County Scout Councll
Notes to the Financial Statements for the Year Ended 31 March 2025 (continued)
3 Income from charitable activities
Unrestricted
funds
Designated
funds
Restricted
funds
Total
2025
Events
Lettings and Rentals
Membership subscriptions
Subscriptions payable to UK
Scout Association.
61,391
61,391
21,817
217,459
21,817
217,459
153,863)
124,987
153,863
21,817
146,804
Unrestricted
funds
Designated
funds
Restricted
funds
Total
2024
Events
Lettings and Rentals
Membership subscriptions
Subscripts'ons payable to UK
Scout Association.
312,636
16,766
200,800
36,100
17,578
366,314
16,766
200,800
142,568
142,568
441,312
387,634
36,100
17,578
Membership subscriptions are collected from each Scout District in Somerset on behalf of the UK
Scout Association.
The financial year 2024 recognised revenue for several large international events which took place
during the year.. the World Scout Jamboree, Project Kenya, and a Ski trip to Italy. Fewer events took
place during 2025, these included the Roverway and the Somerset Explorer Belt, which explains the
wide disparity in Events income be￿een the hvo years.
Page 14

Somerset County Scout Council
Notes to the Flnanclal Statements for the Year Ended 31 March 2025 {contlnued)
4 Investment income
Unrestricted
funds
Designated
funds
Restrict8d
funds
Total
2025
Deposit account interest
4,453
4,453
Unrestricted
funds
Designaled
funds
Restricted
funds
Total
2024
Deposit account interest
4,069
4,069
4,069
5 Expenditure on charitable activities
Unrestrlcted
funds
Designatod
funds
Restricted
funds
Total
2025
Direct costs
Allocated support costs
97,853
3,036
28,253
126,106
3,036
100,889
28,253
129,142
Unrestrlcted
funds
Deslgnatod
funds
Restricted
funds
Total
2024
Direct costs
Allocated support costs
391,733
2,752
21,723
16,443
429,899
2,752
394,485
21,723
16,443
432,651
The financial year 2024 recognised revenue for several large international events which took place
during the year., The World Scout Jamboree, Project Kenya.and a Ski trip to Italy. No such events
have taken place in 2025, which explains the wide disparity in Direct costs bel￿een the two years.
Page 15

Somerset County Scout Council
Notes to the Financial Statements for the Year Ended 31 March 2025 (continued)
6 Net incomel{expenditure)
Net income for the year includes..
2025
2024
Depreciation of fixed assets
5,706
6,331
7 Trustees remuneration and expenses
Expenses (other than direct reimbursements of costs) totalling £3,184 (2024.. £2,252) were paid to 6
Trustees12024.. 3) during the year. At the year end there was £Nil (2024.. £80) due from no Trustees
(2024.. ￿0) arising from overpayment of expenses.
During the year it was identified that certain items were omitted from trustee reimbursement for 2024.
The comparative figure in this note has therefore been updated accordingly.
Key Management Personnel
The key management personnel of the charty are the board of Trustees. No remuneration was paid
to the key management in the year (2024.. Nil).
9 Wago8 and Salarlos
The average number of staff employed during the year was 1 (2024.. 1).
2025
2024
Wages and salaries
4,769
2,560
No employee received emoluments of more than £60,000 during the year (2024.. none).
10 Independent examinerfs remuneration
2025
2024
Examination of the financial statements
All other seNices
2,580
456
2,332
420
3,036
2.752
Page 16

SomerJet County Scout Council
Notes to the Financial Statements for the Year Ended 31 March 20251continued
11 Tanglble flxed assets
Equipment,
Fixtures and
Fittings
Freehold
Property
Total
Cost
At 1 April 2024
Additions
91,537
94,233
1,911
185,770
1,911
At 31 March 2025
91,537
96,144
187,681
Depreclation
At 1 April 2024
Charge for the year
At 31 March 2025
51,255
2,972
76,119
2,734
127,374
5.706
54,227
78,853
133,080
Net book value
At 31 March 2025
37,310
17,291
54.601
At 31 March 2024
40,282
18,114
58,396
Included in cost or valuation of land and buildings is freehold land of £10.561 {2024.' £10,561) which is
not depreciated.
12 Fixed asset investments
Listed Investmonts
2025
2024
Cost or Valuatlon
At 1 April
Revaluation
Additions
63,955
3,780
51,464
4,491
8,000
At 31 March
67,735
63,955
Other Investments - Tangier Scout and Guide Centre
Somerset County Scout Council forrnerly had a tri-party agreement in relation to the Tangier Scout
and Guide Centre, with the local Scout District and the Guide divisions. Each paty held a one third
share in the Centre. The share held by the Scout Council was accounted for as a fixed asset
investment and recorded at cost of Nil.
In September 2023, the Tangier Management Committee disbanded and all assets and liabilities were
transferred, without restriction, to Somerset County Scouts. This transfer was recognised as a
donation in income and is disctosed in note 2.
Page 17

Somerset County Scout Coun¢ll
Notes to the Financial Statements for the Year Ended 31 March 20251continued)
13 Debtors
2025
2024
Trade debtors
Prepayments
Other debtors
2,223
93,066
5,955
9.260
82
14 Creditors: amounts falling due within one year
2025
2024
Other creditors
Subscriptions in advance
Other taxation and social security
Accruals and deferred income
76,084
113,936
10
26,798
9,127
96,050
20
35,745
216 828
140 942
2025 deferred income relates to income received for Ski 2026, this event is scheduled to be held after
the end of the accounting year.
2024 deferred income relates to income received for Roverway and the Somerset Explorer Belt, these
events took place during 2025, and these surns have been recognised as revenue.
Page 18

Somerset County Scout Council
Notes to the Flnanclal Statements for the Year Ended 31 March 20251¢ontlnued)
15 Funds
Balance
at31
March
2026
Balance
at 1 April
2024
Gains
and
Losses
Income Expendlture Transfers
Unrestricted funds
General fund
190,586 129,898
100,889
5.000
3,780
218.375
Designated funds
Horner Woods
Intemational Fund
Tangier
Designated funds
Total unrestricted
funds
33,700
4,000
20,136
11.584
(12,386)
32,898
9,000
14,755
5,000
15,867
57,836
22,070
28,253
5,000
56,653
248,422
151,968 (129,142)
3,780
275,028
Restricted funds
Project Kenya
1,135
431
1,566
Total funds
249,557
152,399
129,142
3,780
276,594
Page 19

Somerset County Scout Council
Notes to the Flnancial Statements for the Year Ended 31 March 2025 {contlnued)
Balance
at
1 April
2023
Balance
at
31 March
2024
Gains
and
Losses
Income Expenditure Transfers
Unr8strlcted funds
General fund
173,574
411.006 {394,485)
(4,000)
4,491
190,586
Designated funds
Horner Woods
International Fund
Tangier
39,459
6,462
(12,221)
33,700
4,000
20,136
4,000
29,638
9,502
Designated funds
39,459
36,100
21,723
4,000
57,836
Total unrestrlcted
funds
213,033
447,106 (416,208)
4,491
248,422
Restrlcted funds
Project Kenya
17,578
16,443
1.135
Total fund8
213,033
464,684
432,651
4,491
249,557
The specific purposes for which the funds are to be applied are as follows..
Horner Woods is a campsite near Minehead, Somerset, leased to Somerset County Scout Council
from the National Trust: and let to Scout Groups, schools and other young people groups across the
region.
International fund the Country Scout Councll facilitates participation for its members attendance at
large international events such as the World Scout Jamboree every 3 to 4 years, and sets aside
monies to help members participation with the costs of registration etc.
Tangier Scout and Guide Centre is a building in central Taunton leased by Somerset County Scout
Council from Somerset Council, and used to provide a meeting place, activity centre, and shop
facilities for Scouting and Girl Guiding across the region.
Project Kenya
A series of trips to Kenyan schools and missions, and associated fundraising
activities, was held 2020-2023. One of the conditions of participalion in the trip was a donation to
designated schools and missions in Kenya, and other voluntsry donations were also made. The
Kenya restricted fund represents funds collected for the schools and rnissions but not yet distributed.
Page 20

Somerset County Scout Council
Notes to the Financlal Statements for the Year Ended 31 March 2025 (continued)
16 Analysis of net assets between funds
Total funds
at 31 March
2025
Unrestricted
funds
Designated
funds
Restricted
funds
Tangible fixed assets
Fixed asset investments
Current assets
Current liabilities
54,601
67,735
311,412
{215,373
54,601
67,735
371,086
216,828
58,108
{1,455}
1,566
Total net assets
218,375
56,653
1,566
276,594
Total funds
at 31 March
2024
Unrestricted
funds
Designated
funds
Restricted
funds
Tangible fixed assets
Fixed asset investments
Current assets
Current liabilities
58,396
63,955
206,603
138,368
58,396
83,955
268,148
140.942
60,410
2,574
1.135
Total net assets
190,586
57 836
249,557
17 Rolated party transactions
There were no related party transactions in the year (2024 - None).
Page 21