East Somerset District Scout Council Final
Report & Accounts for the year ended 31 March 2025
East Somerset District Scout Council Report & Accounts for year ended 31st March 2025
PRESIDENT: Wes Read
TRUSTEES: Ex-Officio District Lead Volunteer
Heather Pitts
TRUSTEES: Appointed District Lead Volunteer District Lead Volunteer - Communications District Chairman District Treasurer (1/4/24 to 22/9/24) (from 23/9/24)
David Frowde Paul Bentley Tim Rutherford Pam Burch Bob Simpson Adrian Ashford Chris Jones Howard Russell Michael James Ray Marsh Bob Simpson (until 22/9/24)
TRUSTEES: Co-opted
Pam Burch (from 23/9/24) Tony Dyson (from 14/1/25)
BANKERS : Barclays Yeovil & Lloyd’s Yeovil
District Registration Number with the Scout Association 15117
Charity Registration Number 308238
Principle Address: H. Pitts 57 Preston Road, Yeovil Somerset BA20 2BW
East Somerset District Scout Council
Trustees Annual Report for the year ended 3 1st March 2025
Major Activities and Achievements in the Period
The District has again experienced growth and maintained a stable number of young people, adult leaders and helpers joining the Scout Movement. The District has been able to deliver a consistent and active programme of events and activities.
It gives me great pleasure on behalf of the Trustees to thank all of you maintaining this District in such a healthy state.
Once more we can confirm that District finances are sound and that we maintain sufficient funds to meet our financial commitments. The Trustees regularly carry out financial risk assessments and continue to rate these risks as been minimal in respect of our viability. At the period end the Support Fund income reserve amounted to £30,616.
The Mission Statement of East Somerset District is:-
“To offer a varied programme of events and challenges to its members; these being organised by fully trained and experienced leaders in order to fulfil the Aims and Methods of the Scout Association."
The District is a Trust established under rules which are common to all Districts. Trustees are appointed in accordance with the Policy, Organisation and Rules of the Scout Association.
These accounts have been drawn up on the receipts and payments basis in accordance with the Statement of Recommended Practice, Accounting and Reporting by Charities, and are in compliance with the Charities Act 2011.
Approved by the Trustees on 28™ September, 2025 and signed on their behalf by:-
Timothy F Rutherford
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East Somerset District Scout Council
Accounting Policies for the year ended 31 March 2025
Designated Funds
Training Fund - used solely for training purposes Sally Still/ St George’s Fund - providing contributions towards uniform, camps etc. for low-income families International Support Fund - for World Jamboree attendees Capital Project Fund - for the purchase of capital items Tetbury Campsite - for the running of the Tetbury Campsite Frome Scouts Rifle & Archery - for the running of the Frome Scouts Rifle & Archery Events - for the running of District Events
Shop Stock
Shop Stock has been valued at cost price
Netting Off Income and Expenditure
Certain event items have the expenses and income netted off to give either a net income or expenditure figure in the accounts. Capitation fees in and out are offset to show the amount that is due to the District. The District, acts as agent to collect and pass on capitation fees for HQ and County.
Non-Monetary Assets
As the accounts are prepared on a simple receipts and payments basis with equipment purchases in the year of acquisition included as payments. A full list of all nonmonetary items will no longer be included in the accounts. A separate list of assets held at each site and is maintained by the executive.
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East Somerset District Scout Council Receipts a Payments Account Summary for the year ended 31 March 2025 This Year General This Year t)esignated This Yeor Total Last Year Total Total receipts for th¢ period Total payments for the period 64.319 37.788 102.107 101 576 59,164 Net receipts (payments) for the Period 10.059 (9. 528) 531 (1,100) Transfer between Funds (3.000) Transfer from Shop Funds 4.000 Cash, bank and similar fvnds brought forward Cash. bank and similar fvnds carri¢d forward 48 220 146 179 rhe above occount and accompanyirg Statement(s) of assets and liabilities were approved by the Trustees on 28 September 2025, and signed on their behalf by Tim Rutherford
East Somerset District Scout Council
Receipts for the year ended 31 March 2025
| This This Year Year General Designated £ £ MEMBERSHIP SUBSCRIPTIONS 2025/26 109,922 - 2024/25 1,579 - Less subscriptions paid to county (104,632) - 6,869 - INVESTMENT INCOME RECEIVED Bank Interest 7 912 Scout Assoc. Short Term Investment - - Loan Repayment 400 - Donation 300 - Refunds - - Grants - - Events 346 - District 211 - Squirrels - 150 Cubs 420 11,442 Beavers - 1,994 Scouts 85 10,024 Canoeing 999 972 D of E - 806 Tedbury Campsite (Page 15) - 9,675 Sundry income - - Insurance refund - - Rifle Shooting and Archery 1,552 1,813 District Explorer Scouts (Page 13) 53,130 - TOTAL RECEIPTS FOR THE YEAR 64,319 37,788 5 |
This Previous Year Year Total Total £ £ 111,501 102,430 - 1,705 (104,632) (95,155) 6,869 8,980 919 722 - 40 400 550 300 - - 200 - - 346 - 211 60 150 - 11,862 8,028 1,994 3,798 10,109 12,139 1,971 531 806 - 9,675 5,022 - 178 - 106 3,365 4,378 53,130 14,432 102,107 59,164 |
|---|---|
East Somerset District Scout Council
Payments for the year ended 31 March 2025
| This This Year Year General Designated £ £ Insurance 457 - Donations & Gifts 300 - Tedbury Campsite (Page 15) - 19,039 Rifle shooting & Archery 986 1,741 District 1,488 - Squirrels - 1,117 Beavers - 2,601 Cubs - 9,653 Scouts - 10,436 Canoeing - 972 DofE (from ringfenced donation) 394 749 District Explorer Scouts 48,259 - (Page 13 exc. closure of group) Admin & Sundry Expenses 352 - District Team Expenses 283 - Bank Charges 138 - Leader Training courses & books 60 298 Licences & Website 154 - Equipment 1,389 - Loan - - Subsidies - 710 TOTAL PAYMENTS FOR THE YEAR 54,260 47,316 |
This Previous Year Year Total Total £ £ 457 626 300 - 19,039 5,153 2,727 4,314 1,488 278 1,117 - 2,601 7,475 9,653 7,164 10,436 11,364 972 - 1,143 1,101 48,259 15,261 352 177 283 152 138 154 358 578 154 1,198 1,389 3,176 - 333 710 1,760 101,576 60,264 |
|---|---|
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East Somerset District Scout Council
Statement of Assets & Liabilities 31 March 2025
MONETARY ASSETS Cash, bank and similar Funds Bank Current Accounts Bank Current Account Leader Training Fund Consolidated Explorer Scouts Tedbury Campsite Frome Scouts Rifle & Archery Events Bank Deposit Accounts Sally Still/St Georges Fund Capital Project Fund International Support Fund Other Monetary Assets Outstanding Capitation Fees due From Groups Float–Archery Club Loan due from 1stColeford Loan due from Mells |
This This Year Year General Designated £ £ 43,823 - - 1,464 15,456 - - 23,025 - 264 - 4,158 - 11,789 - 19,015 - 30,616 59,279 90,331 5,585 - 38 - 2,340 - 333 - |
This Previous Year Year Total Total £ £ 43,823 37,635 1,464 1,762 15,456 10,585 23,025 32,389 264 264 4,158 1,226 11,789 12,320 19,015 18,737 30,616 30,161 149,610 145,079 - 1,566 - 38 - 2,740 - 333 |
|---|---|---|
CONTINGENT LIABILITIES AND FUTURE OBLIGATIONS
Capitation fees overpaid
NIL 58
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East Somerset District Scout Council
for the year ended 31 March 2025
INTERNATIONAL SUPPORT FUND
| This Year | This Year | Previous | |
|---|---|---|---|
| to | Year to | ||
| 31/03/25 | 31/03/24 | ||
| £ | £ | ||
| Opening Balance 1stApril 2024 | 30,161 | 14,227 | |
| RECEIPTS | |||
| From General Account | - | - |
|
| From Short Term Investment Service Account | - | 16,595 | |
| Refunds | - | 200 | |
| Interest | 455 | 339 | |
| 30,616 | 31,361 | ||
| PAYMENTS | |||
| Subsidies | - | 1,200 | |
| Admin fees | - | - | |
| - | 1,200 | ||
| Balance carried forward 31stMarch 2025 | 30,616 | 30,161 | |
| 30,616 | 31,361 |
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East Somerset District Scout Council
for the year ended 31 March 2025
SCOUT ASSOCIATION SHORT TERM INVESTMENT SERVICE
| This Year | Previous | |
|---|---|---|
| to | Year to | |
| 31/03/25 | 31/03/24 | |
| £ | £ | |
| Opening Balance 1stApril 2024 | - | 16,555 |
| RECEIPTS | ||
| Interest | 40 | |
| 16,595 | ||
| PAYMENTS | ||
| To International Support Fund | 16,595 | |
| Balance carried forward 31stMarch 2025 | - | - |
| Account closed in 2024 |
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East Somerset District Scout Council
for the year ended 31 March 2025
SALLY STILL/ST GEORGE’S FUND
| This Year | Previous | |
|---|---|---|
| to | Year to | |
| 31/03/25 | 31/03/24 | |
| £ | £ | |
| Opening Balance 1stApril 2024 | 12,320 | 12,731 |
| RECEIPTS | ||
| From General Account | - | - |
| Interest | 179 | 149 |
| 12,499 | 12,880 | |
| PAYMENTS | ||
| Subsidies | 710 | 560 |
| Balance Carried Forward 31stMarch 2025 | 11,789 | 12,320 |
| 12,499 | 12,880 |
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East Somerset District Scout Council
for the year ended 31 March 2025
CAPITAL PROJECT FUND
| This Year | Previous | |
|---|---|---|
| to | Year to | |
| 31/03/25 | 31/03/24 | |
| £ | £ | |
| Opening Balance 1stApril 2024 | 18,737 | 18,514 |
| RECEIPTS | ||
| From General Fund | - | - |
| Interest | 278 | 223 |
| 19,015 | 18,737 | |
| PAYMENTS | ||
| - | - | |
| Balance Carried Forward 31stMarch 2025 | 19,015 | 18,737 |
| 19,015 | 18,737 |
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East Somerset District Scout Council
for the year ended 31 March 2025
LEADER TRAINING FUND
| This Year | Previous | |
|---|---|---|
| to | Year to | |
| 31/03/25 | 31/03/24 | |
| £ | £ | |
| Opening Balance 1stApril 2024 | 1,762 | 2,216 |
| RECEIPTS | ||
| From General Account | - | - |
| Refund | - | - |
| 1,762 | 2,216 | |
| PAYMENTS | ||
| Training Material | 91 | 79 |
| Registration fee | 47 | - |
| Young Leaders | 160 | 375 |
| Balance Carried Forward 31stMarch 2025 | 1,464 | 1,762 |
| 1,762 | 2,216 |
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East Somerset District Scout Council
for the year ended 31 March 2025
CONSOLIDATED DISTRICT EXPLORER SCOUT ACCOUNTS (Camelot, Frome & Mendip, Evercreech, The Levels, The Bruers, Saxon, Coker Crusader, Street and Lendiniae)
| This Year | Previous | |
|---|---|---|
| to | Year to | |
| 31/03/25 | 31/03/24 | |
| £ | £ | |
| Opening Balance 1stApril 2024 | 10,585 | 13,700 |
| RECEIPTS | ||
| Grant | - | 3,986 |
| Events | 9,245 | 5,344 |
| Subs | 9,189 | 3,868 |
| Fundraising/Donations | 3,305 | 1,155 |
| Uniform | 208 | 79 |
| Other | 1,183 | - |
| Transfer in 1stStreet | 30,000 | - |
| 63,715 | 28,132 | |
| PAYMENTS | ||
| Activities | 2,451 | 1,105 |
| Events | 6,966 | 5,118 |
| Hall Hire & utilities | 381 | 481 |
| Uniform | 572 | 333 |
| Badges | 648 | 143 |
| Capitation | 4,318 | 3,528 |
| Transfer to General Funds ref group closure | - | 2,286 |
| Grant for international travel | - | 3,201 |
| Training | 24 | 37 |
| Equipment | 177 | 850 |
| Bank Charges | 27 | 62 |
| Other | 560 | 403 |
| Lendiniae expenditure (no breakdown) | 2,548 | - |
| Transfer to Building Account–1stStreet | 29,587 | - |
| Balance Carried Forward 31stMarch 2025 | 15,456 | 10,585 |
| 63,715 | 28,132 |
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East Somerset District Scout Council
for the year ended 31 March 2025
FROME SCOUTS RIFLE/ARCHERY ACCOUNT
| This Year | Previous | |
|---|---|---|
| to | Year to | |
| 31/03/25 | 31/03/24 | |
| £ | £ | |
| Opening Balance 1stApril 2024 | 264 | 315 |
| RECEIPTS | ||
| Subs & Hoodies | - | 318 |
| Courses & Fees | - | 213 |
| Other | - | 165 |
| 1,011 | ||
| PAYMENTS | ||
| Courses & fees | - | 164 |
| Equipment | - | 273 |
| Hoodies & Neckers | - | 80 |
| Rent | - | 230 |
| Balance Carried Forward 31stMarch 2025 | 264 | 264 |
| 1,011 |
No details were submitted for this group for 2025
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East Somerset District Scout Council
for the year ended 31 March 2025
TEDBURY CAMPSITE ACCOUNT
| This Year | Previous | |
|---|---|---|
| to | Year to | |
| 31/03/25 | 31/03/24 | |
| £ | £ | |
| Opening Balance 1stApril 2024 | 32,389 | 32,520 |
| RECEIPTS | ||
| District Fees | 1,595 | 1,375 |
| Other Fees | 7,038 | 3,469 |
| Evening District | 740 | - |
| Deposit Account Interest | 302 | 178 |
| 42,064 | 37,542 | |
| PAYMENTS | ||
| Water System | 1,243 | 1,094 |
| Generator Fuel | 63 | 17 |
| Mower Insurance | 232 | 220 |
| Mower Maintenance | 673 | 277 |
| Brush Cutter Costs | 154 | 54 |
| Strimmer | 182 | - |
| Campsite Maintenance | 1,208 | 280 |
| Insurance | 1,619 | 1,771 |
| Rent & Rates | 250 | 250 |
| Toilet Block | 435 | 502 |
| Toilet Block Roof Repairs | 11,369 | - |
| Trailer | - | 23 |
| Cub Hut | 1,430 | 27 |
| Defib Cabinet & Insurance | - | 538 |
| Other | 181 | 100 |
| Balance Carried Forward 31stMarch 2024 | 23,025 | 32,389 |
| 42,064 | 37,542 |
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East Somerset District Scout Council
for the year ended 31 March 2025
EVENTS ACCOUNT
| This Year | Previous | |
|---|---|---|
| to | Year to | |
| 31/03/25 | 31/03/24 | |
| £ | £ | |
| Opening Balance 1stApril 2024 | 1,226 | 3,191 |
| RECEIPTS | ||
| Archery | 1,813 | 2,693 |
| Canoeing | 972 | 135 |
| Scouts | 10,024 | 12,139 |
| Beavers | 1,994 | 3,798 |
| Cubs | 11,442 | 8,028 |
| DofE | 806 | - |
| Squirrels | 150 | - |
| Transfer from General Funds | 3,000 | - |
| 31,427 | 29,984 | |
| PAYMENTS | ||
| Archery | 1,741 | 2,725 |
| DofE | 749 | - |
| Canoeing | 972 | - |
| Scouts | 10,436 | 11,364 |
| Beavers | 2,601 | 7,475 |
| Cubs | 9,653 | 7,164 |
| Young Leaders | - | 30 |
| Squirrels | 1,117 | - |
| Balance Carried Forward 31stMarch 2025 | 4,158 | 1,226 |
| 31,427 | 29,984 |
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East Somerset District Scout Shop (Includes Badge Account)
For the year ended 31/03/25
| This Year | Previous | |
|---|---|---|
| to | Year to | |
| 31/03/25 | 31/03/24 | |
| £ | £ | |
| Balance brought forward 1stApril 2024 | 5,007 | 4,273 |
| RECEIPTS | ||
| Sales | 31,352 | 31,398 |
| Interest | 2 | - |
| Money paid into wrong account | - | 48 |
| 36,361 | 35,719 | |
| PAYMENTS | ||
| Stock Purchases | 20,005 | 27,817 |
| Insurance | 415 | 392 |
| Electricity | 686 | 1,417 |
| Rent | 106 | 60 |
| Postage | 609 | 746 |
| Stationery | 107 | 33 |
| Paypal Fees | 154 | - |
| Other | 156 | 121 |
| Burglar Alarm Maintenance | 100 | 126 |
| TOTAL PAYMENTS | 22,338 | 30,712 |
| Transfer to District Funds | 4,000 | - |
| Balance carried forward 31stMarch 2025 | 10,023 | 5,007 |
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East Somerset District Scout Shop (Includes Badge Account)
For the year ended 31/03/25
| This Year | Previous | Previous | |
|---|---|---|---|
| Year | |||
| 31/03/25 | 31/03/24 | ||
| £ | £ | ||
| Statement of Assets & Liabilities | |||
| As at 31 March 2025 | |||
| MONETARY ASSETS | |||
| Cash, Bank and similar funds | |||
| Bank Account | 9,472 | 4,967 | |
| Cash & cheques in hand | 411 | - | |
| Paypal account | 100 | - | |
| Cash Float | 40 | 40 | |
| 10,023 | 5,007 | ||
| OTHER MONETARY ASSETS | |||
| Debts due to Scout Shop (Accounts O/S) | 2,144 | 5,529 | |
| NON-MONETARY ASSETS Assets for Charity’s own use | |||
| Stock in Yeovil | 29,114 | 23,760 | |
| Stock in Frome | 654 | 978 | |
| 29,768 | 24,738 | ||
| LIABILITIESThose due within one year | |||
| Expenses incurred not yet invoiced - | |||
| Stock Invoices | 3,523 | - | |
| Annual Rent | 106 | 60 |
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Independent Examiner’s Report to the Trustees of the East Somerset District Scout Council
I report to the trustees on my examination of the accounts of the East Somerset District Scout Council for the year ended 31 March 2025, which are set out on pages 1 to 18.
Responsibilities and basis of report
As the District's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011.
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 all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 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 which gives me cause to believe that in, any material respect:
-
The accounting records were not kept in accordance with section 130 of the Charities Act; or
-
The accounts did not accord with the accounting records; or
-
The accounts did not comply with the applicable 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.
S.M. Bachrach F.C.A. Chalmers & Co (SW) Limited 6 The Linen Yard, South Street, Crewkerne TA18 8AB