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TYNEMOUTH DISTRICT SCOUT COUNCIL
REGISTERED CHARITY NO. 504767
CHAIUTY REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
BELL TINDLE WILLIAMSON LLP
CHARTERED ACCOUNTANTS
AND REGISTERED AUDITORS
THE OLD POST OFFICE
63 SAVILLE STREET
IYORTH SHIELDS
TYNE & WEAR
NE30 IAY

TYNEMOUTH DISTRICT SCOUT COUNCIL
YEAR EINDED 31 MARCH 2025
CONTENTS
Report of the Trustees
Independent Examiners Report
Statement of Financial Activities
Balance Sheet
Notes to the Financial Statements

TYNEMOUTH DISTIUCT SCOUT COUNCIL
YEAR ENDED 31 MARCH 2025
REPORT OF THE TRUSTEES
The trustees present their anThual report and fllwicial statements of the charity for the year ended 31 March 2025. The
financial slaÈments have been prepared in accordance with the accounting policies set out in note I to the fllwicial
statements and comply with the charitys Constitutio￿ the Charities Act 2011 and Accounting and Reporting by
Charities: Siatement of Recommended Practice (second edition) and Financial Reporting Standard FRS 102.
Ob"ectives and ActiTrities for the Public Benefit
Purposes andAims
The obj¢ctives of the District are as a unit of the National Scout Association.
The Aim of The Scout Association is to promote the development of young people in achieving tbeir fjlll physical.
intellectual, social and spiritual potentials, as individuals, as responsible citizens and as members of their local,
national and tnternational communities. The objective of the District in achieving the Aim of the Association is by
providing an enjoyable and attractive scheme of progressive trdining, based on the Scout Promise and Law and guided
by adult leadership.
The District meets the Charkty Commission's public benefit criteria under both the advancement of education and the
advancement of citizenship or community development headings. Scouting is open to all young people between the
ages of 4 and 25 years irrespective of class, ethnic origin, nationality (or statelessness) or rdce, gender, marital or
sexual status. mental or physical ability, political or religious belief.
Ensuring Our Work Delivers OurAims
We review our aims, objectives and activities each year. This review looks at what we have achieved and the
outcomes of our work in the previous 12 months. The review looks at the success of each key activity and the benefits
that they have brought to those groups of people we are set up to help.
The review also helps us to ensure that our aims. objectives and activities have remained focused on our stated
PUTposes. We have referred io guidance contained in the Charitys Commission's general guidance on public beneFIls
when reviewing our airns and objectives and in planning our future activities. In particular. the trusfres consider how
planned activities will contribuie to the aims and objectives they have seL
The Foeus of Our Work
The main activities of tbe District are:
to provide support and advice to Groups, Units and Sections within the District to enable them to give a
balanced programme to their youth menthers.
io supplement the Groups. programmes with major activities such as Camps, Gang Shows, Competition events
and a SWim￿g Club.
to maintain and operdte our District activity centre.
to maintain and operdte our District HQ.
To increase adult and youth membership withtn the Groups. and our 14 to 24 year-old provision. (Explorer
Scout and Network Units).
Contribution made by Volunteers
The activities referred to above are managed by over 200 District and Group Volunteers and without whom the
activities could not take place.

TYNEMOUTH DISTRICT SCOUT COUNCIL
YEAR ENDED 31 MARCH 2025
REPORT OF THE TRUSTEES
How Our Activities Deliver Public Benefit
Our main activities and who we ty to help are dewribed above in our PuTposes and Aims and the Focus of OUT Work.
Achievements and Performance
The continued maintenance and upgrading of our District activity centre at Powburn by the Powburn
Maintenance Team.
Increased sectional activities and events.
Increased the number of adult volunteers and Tn￿te¢ Comtnittee members across the District.
Supported Group, District, County. National and International events.
Continued Green project to replace all lighting in District HQ with energy etTicient LED lighting and lighiing
control system and heating control.
Fitted a connected f￿¢. carbon monoxide & heat detection system in Powburn Adventure Centre.
Maintenance work to ensure both our HQ and AdVents￿e Centre are compliant with Safety and Utility
regulations, including new utility meters. (smart).
Continue early years support to groups opening Squirrel Days.
As a District many of our activities are concentrated on the young people. These activities are based primarily at
Sectional Level (age orientated) and are described in ouiline below:_
Scouting has been far and wide over the last 12 months with Groups taking part in many nights, away
experiences incluthng various Unit Camps, County Camps and International Camps.
We continue to maintain and support our own Adventure Centre at Powburn, Northumberland thereby
providing a purpose-built. safety compliant indoorloutdoor centre. The locality of the ¢entre allows a diverse
range of indoor and outdoor activities to be enjoyed by all.
Throughout the year a number of our Youth Members have achieved and were presented with the highest
award available to their section.
Our Leaders continue to achieve the required training standard of the Wood Badge. This past year we have
had several Leaders complete and be awarded their Wood Badge at Sectional level or Manager Wood Badge.
Training does not stop at that. and ongoing training is required by each leader each year. this may cover
Safeguarding, GDPR, Health and Safety, First Response. Trustee Trdining or Skills Training.
Throughout tbe year several Long Service Awards have been njade to our Leaders for service of an
exceptional nature.
In this fmancial period, several of our leaders continued to work towards their Gold Duke of Edinburgh
Award an￿or King S¢out Award.
For more information about the services offered by the charity, please visit the cbariws website at
www.tynemouthscouts.org.uk

TYNEMOUTH DISTRICT SCOUT COUNCIL
YEAR ENDED 31 MARCH 2025
REPORT OF THE TRUSTEES
Strategies to Achieve this Year's Objecftves
Budgets are set for all District activities and performance against budget is monitored throughout the year.
Financial Review
The charity reports a deficti for the year of £7,754. Nei funds held by the clwity have reduced to £105, I87.
Principal Sources of Funding
Principal sources of funding are derived from the Powburn Adventure Centre and Explorer Scout membership. In
addition to this. the District strives to make activities self-financing where possible.
We thank those members who have given personal donations towards the District operating costs.
COSÉ Anolysis
previous flllancial years the costs associated with the Powburn Adventure Centre and Explorer Scout
membership forni the main costs to the charity.
Investment Powers and Policy
The District does not have sufficient fimds to invest in longer-terni investments such as stocks and s]Mres. The District
has tberefore adopted a low risk strategy to the investment of its fimds. All fim(ts are held in cash using only
mainstream banks or building societies or The Scout Association's Short Tern] Investment Service. with the exception
of the capital element of one endowment fund thai is held in M&G Clwifund Unit Tntst.
The District Trustees, through the District Treasurer. regularly monitors the Eevels of bank balances and tbe interest
rate5 received to ensure the DislTiCt obtains maximum value and income from its banking arrangements. Occasionally
this may involve using an account that requires a period of notice before fLmds tnay be withdrawTr, before doing so the
District Treasurer considers the cash flow requirements. All fimds pooled to m￿lMise investment income will
continue to be separately identified in the accounts and the interest generated will be appropriately apportioned.
Reserves Policy and Going Concern
The District's policy on reserves is to hold sutricienl resources to continue the charitable activities of the District
should income and fundraising activities fall short. In addition, a certain level of reserves is required simply to finance
and underwTite activities thai generate a level of income. The District Trustee Committee considers that the District
needs reserves of between £25.000 and £30.000 in order to acbieve this. The District held unrestricted reserves of
£97,322 at 31 March 2025. There are no funds thai are in deficit.
Risk management
The District Trustee Committee has identified the major risks to thich they believe the District is exposed. These
have been reviewed and systems have been established to mitigate them. The main areas of concern that have been
identified are..
Injury to leaders, The District, through the membership fees. contributes to the Scout Association's
helpers, supporters National Accident Insurance Policy. Risk Assessments are undertaken by the activity
and members.
leaders.
Damage to
The District would request the use of buildings. property and equipment from other
buildings, property Scout Groups within the County. Similar reciprocal arrangements exist with these
and equipment.
organisation5. The District ha5 sufficient buildings and contents insurance in place to
mitigate against a pernianent loss.

TYNEMOUTH DISTRICT SCOUT COUNCIL
YEAR ENDED 31 MARCH 2025
REPORT OF THE TRUSTEES
Risk management (conlinued)
Building compliance Ongoing costs associated with ensuring our buildings meet and continue lo meet Fire
Safety and Utility regulations.
Reduced
income The District is reliant upon income from fundraising, activities and subscrÉptions. The
from fundraising.
Distrkct does hold a reserve to ensure the continuity of activities should there be a
major reduction in income.
Leadership.
The District is totally reliant upon volunleeL% to and administer the activities. If
there were a reduction in the number of volunteers to an unacceptable level the District
would request assistance from County and Scout Association's Regional Development
Service.
Reduction or loss of The District. with support from the Groups. provides activities for all young people
members.
aged 4 to 24. If there were a reduction in metnbership in a particular Section or a Group
then the District would consider the amalgamation of Groups. In addition the District
would support the Groups with recruittnent and liaise between other Groups for
activities.
Internal Controls.
The District has in place sy5teTllS of internal controls that are designed to provide
reasonable assurance against material mismanagement or loss. These include budget
setting and monitoring perfoTmance against budgets, two signatories for all payments
and a comprehensive insurance policy lo ensure that insurable risks are covered. DBS
checks are obtained for all adult volunteers.
Serious Incidents
The trustees confirnl there were no serious incidents or other nmtters to advise to the Charity Commissioners during
the year.
Plans for Future Periods
During the next year we plan to:
Continue the upgrading of the Powburn Activity ¢entre.
Continue the ongoing usage and nMintetLqnce of our HQ.
Development and gro￿ of the District Young Leader provision.
Support our newly Created Adventurous Activity Team
Rolling out digital resources
Streamlining of Districi Meelings
Following National Guidance, and Policy, Organisation & Rules (POR). and continue supporting the District
Trustees committee.
Continue to review and create Sub-committees to mat]age District Scouting outside of the new District
Committee responsibilities.
Continue to develop District Activities in all sections, and support County.

TYNEMOUTH DISTRICT SCOUT COUNCIL
YEAR ENDED 31 MARCH 2025
REPORT OF THE TRUSTEES
Structure Governance and Mana
ement
Organisalion of the Charity
The charity was registered on 31 st December 1975.
The District's governing documents are those of The Scout Association. They consTst of a Royal Charter, which in
ttwn gives authority to the Bye Laws of the Associalion and The Policy. Organisalion and Rules of The Scout
Association.
The District is a Trust established under its rules, which are cornn]on to all Scouts.
Trustees are appointed in accordance with the Policy, Organisation and Rules of The Scoui Association.
The District is managed by the District Tn￿te¢ Board. the members of which are the "charity trustees" of the Scout
District which is an educational charity. As cllarity t￿￿teeS they are responsible for complying wÈth legislation
applicable to charities. This includes registratiory keeping proper financial statements and n￿kIng retLTh to the
Charity Commission as appropriate.
From l April 2024, Trustee Boards have been making changes to their membership across the District. These changes
include how TNstees are appointed, terni limits. who can be a T￿￿tee and how many TnL%lee5 they have. Further
inforn]ation is available in the March 2024 edition of Policy, Organisation and Rules (POR). which was effective from
l April 2024.
The District Trustee Board consists of the following members who are the District Charity Tn￿tees.
Ex-offieio Trustees (District Lead Volunteer & District Youth Lead)
Appointed Trustees (The Chair, Treasurer & Trustees)
Co-opted Trustees
(Trustee Boards can also co-opt members throughout the year. Co-opted Trustees may
be chosen io do a particular task or bring new skills to the mix)
The District Trustee Board exists to support the District Lead Volunteer in meeting the responsibilities of the
appointment and to provide support for Scout Groups and Scout Units in the District. These responsibilities are
amplified through a number of rules in chapter 4 of POR that detail the responsibilities and rights of the District
Trustee Conllnittee.
The Trustee Board is appointed at the Annual General Meeting of the District Scout Council and throughout the year.
The Trustee Board are the Trustees of the charity and take the responsibilities of supporting and managing Scouting
with the following key responsibilities:
Comply with the Policy, Organisation and Rules of The Scout Association.
Protect and maintain any property and equipment owned by an(Vor used by the DistrÉct.
Manage the District fmances.
Provide insurance for people, propety, and equipment.
Provide sufficient resources for Scouting to operdte.
Promote and support the development of Scouting in the local area.

TYNEMOUTH DISTRICT SCOUT COUNCIL
YEAR ENDED 31 MARCH 2025
REPORT OF THE TRUSTEES
Organisution of the Charity {coftÉifttsed)
Manage and implement the Safety Policy locally.
Ensure that a positive image of Scouting exists in the local community.
Appoint and manage the operation of any sub4ommittees.
Ensure that Young People are meaningfijlly involved in decision making al all levels within the district.
The opeaing, closure and amalgamation of Groups. and the 14 to 24 year Units in the District as necessary.
Appoint and manage the operation of the Welcome Committee.
Trustée Changes
The changes to the board of trustees that took place during the year are noted in the reference and administrative
details of the charity.
Related Parties
In as far as it is complementary to the chariws objects, the clwity is guided by I￿al policy and partnerships. The
related party transactions that have tsken place during the year are shown in note 10 to the fmancial statements.
Key Management Personnel Remuneration
The trustees consider the board of trustees as comprising the key ll￿￿geMent personnel of the charity in charge of
directing and controlling the charity and nllming and operating of the cliarity on a day to day basis. All trustees give
their tirne freely other than the District Secretary who is a paid member of staff. Detsils of tn￿tee$ remunerdtion and
expenses are shown in note 10 lo the financial statements.
Reference and Administrative Information
Charity Name..
Tynemouth District Scout Council
Charity Registration Number..
504767
Operational Address and
Di3trict Headquarters."
31- 35 Norfolk Street
North Shields
Tyne and Wear
NE30 IBD
Contaci Address
3 Hatherton Avenue
Cullercoals
North Skn'elds
Tyne and Wear
NE30 3LG
Bankers:
Barclays Bat]k PIC
Leicesier
LE87 2BB
Independent Examiner..
E. J. Hartshorne-Ferguson BA FCA
Bell Tindle Williamson LLP
The Old Post Office. 63 Saville Street
North Shields
NE30 IAY

TYNEMOUTH DISTRICT SCOUT COUNCIL
YEAR ENDED 31 MARCH 2025
REPORT OF THE TRUSTEES
RefereDce and Administrative Information (continued)
Solicitors..
Oyeil Richmonds Law Firn) Limited
51152 Howard Street
North Shields
NE30 IAP
TrllsÉees.'
The Trustees who served durlng the year were as follows:
Mr Phillip Rowell
Mr Jamie Pearson
Mrs Elizabeth Hay
Mrs Nonna Pigeon
Mrs Heather Henderson
Mr David Littlefleld
Mrs Christina Ponting
Mr David Baldwin
Mr Jason Vasey
Mr Andrew Gray
Mrs Sarah Douglas
Mr Joseph Harvey
Mrs Michelle Barber
Districi Lead Yolunteer
Districi Youth Lead
Dis¢nci Chair
Di5tnci Treasurer
Di51rici Secrelary ffThslee until 4th September 2024)
Districi Scoui Nehvork Commissioner (Resigned 4th September 2024)
(Resigned 4th September 2024)
Trustees, Res
onsibilities in Relation to the Financial Statements
The charity trustees are responsible lor preparing a tTUStees' annual report and f￿anCIal statements in accordance with
applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting
Practice)
The law applicable to charities in England and Wales requires the charity trustees to prepare financial statements for
each year which giv¢ a true and fair Tricw of the state of affairs of the charity and of the Én¢oming resources and
application of resources, of the charity for that period.
In preparing the fmancial statements. the trustees are required to:
select suitable accounting policies and then apply them consistently.
observe the methods and principles in the Charities SORP.
ll￿ke judgments and estimates that are reasonable and prudenl"
state whether applicable a¢¢ounting standards have been followe(L subject ¢0 any material departures thai must
be disclosed and explained in the financial statements.
prepare the financial statements on the going Concern basis unless it is inappropriate to presume that the
charity will continue in business.

TYNEMOUTH DISTIUCT SCOUT COUNCIL
YEAR ENDED 31 MARCH 2025
REPORT OF THE TRUSTEES
Trustees, Res
onsibilities in Relation to the Finaneial Statemellts (conlinued)
The trustees are Tesponsible for keeping proper accounting records that disclose with reasonable accuracy at any time
the financial position of the charity and to enable them to ensure that the fmancial statements comply with the
Charities Act 2011, the applicable Charilies (Accounts and Reports) Regulations. and the provisions of the
Constitution. They are also responsible for safeguarding the assets of the charity and taking reasonable steps for the
prevention and detection of fraud and othet irregularities.
The trnstees are responsible for the maintenance al￿ integrity of the charity and financial information included on the
charity's website in accordance with legislation in the United Kingdom governing the preparation and disserntnation of
financial statements.
Statement as to Disclosure to our Inde
endent Examiner
In so far as the I￿SteeS are aware at the time of approving our t￿tees, annual report:
there is no relevant inforniatiory being information needed by the independent examiner in connection with
preparing their r¢port. of which the charitys independent examiner is unaware" and
the trustees, having made enquiries of fellow trustees that they ought to have individually taken, have each
taken all the steps that helshe is obliged to make as a trustee in order to make themselves aware of any relevant
inforniaiion and to establish that the charitys independent examiner is aware of that inforn)ation.
Approval
This report was approved by the Board of Trustees on 9th July 2025 and signed on its behalf by:
MRSE
Chair

TYNEMOUTH DISTRICT SCOUT COUNCIL
YEAR ENDED 31 IVIARCH 2025
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES
I report on the fmancial statements of the clwity for the year ended 31 March 2025.
Respective Responsibilities of Trustees and Examiner
The charity's trustees are responsible for the preparation of the fllwicial statements. The charity's trustees consider
that an audit is not required for this year under section 144 (2) of the Charities Act 2011 (the 201 l Act) and that an
independent examination is needed.
It is my responsibility to..
examine the financial stalements under section 145 of the 2011 Act,
follow the procedures laid down in the general d1￿Ctio￿8 given by the Charity Comrllission under section
145(5)(b) of the 2011 Act. and
state whether particular tllatters have come to my attentio
Basis of Independent Examiner's Report
My examination was carried out in accordance with the general directions giveo by the Clwity Comrnission. An
exatnination includes a review of the accounting records kept by the charity and a comparison of tbe fmancial
statemenls presented with those records. It also includes consideration of any unusual items or disclosures in the
f￿ancial statements. and the seeking of explanations from the trustees concerning any such matters. The procedures
undertakea do not provide all the evidence that would be required in an audiL and consequently, no opinion is Etvell
as to whether the financial statements present a 'trne and fair view. and the report is limited to those nmtteis set out
in the statement below.
Illdepelldellt Examiner's Statemellt
In connection with my examinatio￿ no matter has come to my attention:
which gives me ￿asonable cause to believe that, in any material respect. the requiretllents:
(a) to keep accounting records in accordance with section 130 of the 2011 ACL and
to prepare f￿anCIal statements which accord with the accounting records and comply with the
accounting requirements of the 2011 Act have not been mel or
to Whtc￿ in my opinion. attention should be drawn in order to enable a proper understanding of the financial
statements to be reacbed.
(b)
Bell Tindle WillianL8on LIF
Chartered Accountants
and Registered Auditors
The Old Post otyice
63 Saville Street
North Shields
Tyne and Wear
NE30 IAY
E. J. Hartshorne-Ferguson BA FCA
Independent Examiner
9th July2025

TYNEMOUTH DISTRICT SCOUT COUNCIL
YEAR EINDED 31 IMARCH 2025
sTATElME￿T OF FINL LNCIAL ACTIVITIES
INCORPORATlI)G IL)'CO,ME ILND EXPENDITL,RE ACCOUNT
Unrestricted
Funds
Restricted
Funds
EndoivmeDt
Funds
Total
2025
Total
2024
Note
INCOME
Donations and Legacies
3,826
3.826
1,341
Income from Charitable Activitie$:
Membership Subscriptions
Charirable Operations
1.362
30.549
1.362
30,549
1,634
54,074
In¢ome from Other Trading Activities:
Operations for Generating Funds
9.526
9,526
8.376
IRvestment Income
902
242
1,243
TOTAL IINCOMING RESOURCES
46,165
242
46,407
66,668
EXPENDITURE
Costs of Raising Funds:
Trading Activiiies
1.608
1,608
2,196
Expendlture on Charitable A¢tivltles:
Charitable Opcration5
52.564
120
52,684
81.392
TOTAL RESOURCES EXPENDED
54,172
120
54.292
83,588
NET INCOME I{EXPENDITURE)
BEFORE INVESTINIENT
GAINS / (LOSSES)
(8.¢X)7)
122
(7.885)
(16.920)
Net gains / (losscs) on inv&stmcnts
131
{57)
NET MOVEMENT IN FUNDS
(8.007)
122
131
(7,754)
(16,977)
RECONCILIATION OF FUNDS
Total Funds Brought Fonvard
105,329
4,540
3.072
112,941
129,918
TOTAL FUNDS
CARRIED FORWARD
18
97,322
4.662
3,203
105,187
112.941
The Statement of Financial Activities includes all gains and losses in the year and therefore
siatcment of total rc¢ognised gains and losses has not been prepared.
All incoming resources and resour¢¢s expended derivc from continuing activities.

TYNEMOUTH DISTRICT SCOUT COUNCIL
BALANCE SHEET AS AT 31 MARCH 2025
Note
2025
2024
FIXED ASSETS
Tangible Assets
Investsnents
li
12
39,825
3,203
43,028
43,457
3,072
46,529
TOTAL FIXED ASSETS
CURRENT ASSETS
Stock
Debtors
Short Terni Inve5tmenls
Cash at Bank 2nd in Hand
TOTAL CURRENT ASSETS
13
14
15
16
3.575
1.374
3.600
1,187
31,031
35.171
70.989
62,617
67,566
CREDITORS - AMOUNTS FALLING
DUE WITHIN ONE YEAR
17
5,407
4,577
NET CURRENT ASSETS
62.159
66,412
TOTAL ASSETS LESS CURRENT
LLIBILITIES
105.187
112,941
FUNDS OF THE CHARrrY
UnTestricted Funds
Restricted Funds
Endowment Funds
18
18
18
97,322
4.662
3.203
105,329
4,540
3,072
TOT AL CHARITY FUNDS
105,187
112,941
The financial statements were approved by the Trustees on 9th July 2025 and are signed on their behalf by.
E. L. HAY
MRS N. PIGE
Chair
Treasurer

TYNEMOUTH DISTRICT SCOUT COUNCIL
YEAR ENDED 31 MARCH 2025
NOTES TO THE FINANCIAL STATEMENrs
ACCOUNTIING POLICIES
a) Basis of Pre
aration
The fmancial statements have been prepared under tbe historical cost convention with items recognised at
cost or transaction value unless otherwise stated in the relevant notes to the financial statements. The
financial statements have been prepared in accordance with the second edition of the Charities Statement of
Recommended Practice issued in October 2019. the Financial Reporting Standard applicable in the United
Kingdom and Republic of Ireland (FRS 102) and the Clwities Act 2011.
The charity constitutes a public benefit enlity as defined by FRS 102.
aration of the Financial Statements on a Goi
Concern Basis
The trustees consider that there are no material uncertainties about the Chariws ability to continue as a
going concern. There are no significant judgements or key sources of eslimation uncertainty tbat affect the
financial statements.
c) Cash Floiv Statement
The trustees have takell advantage of the exemption from including a cash flow statement in the financial
statements on the grounds that the charity is small.
d) Income
All income is recognised once the charity has entitlement to the income. it is probable that the income will
be received and the amount of income receivable Can be measured reliably.
Donations and grants are recognised when the charity has been notified in writing of both the
amount and the settlement date. In the event that a donation is subject to conditions that require a
level of perfonnance before the clwity is entitled to the funds, the income is deferred and not
recognised until eiiher those condilions are fully met. or the fulfilment of those conditions is wholly
within control of the charity and it is probable that those conditions will be fulfilled in the reporting
period.
Membership subscriptions collected on behalf of other parts of the Scout Movement are re¢ognised
net of any amount paid out. This is because these subscriptions are in effect held as agents before
being paid out.
In¢omtng resources from charitable activities are accounted for when receivable.
Income from trading activities is recognised when goods are sold or facilities have been provided.
Interest on funds held on deposit is included when receivable and the amount call be measured
reliably by the charity" this is nonnally upon notificatton of the interest paid OT payable by the
bat&. Dividends are recognised once the dividend has been declared and notification has been
received of the dividend due.

TYNEMOUTH DISTRICT SCOUT COUNCIL
YEAR ENDED 31 MARCH 2025
NOTES TO THE FINAN[ CIAL STATEMENTS
ACCOUNTING POLICIES Iconlinued)
e)Ex
enditure alld Irrecoverable VAT
Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third paty,
it is probable that settlement will be required and the amount of the obligation can be measured reliably.
Expenditure is classified under the following activity headillgs:
Costs of raising ￿llds comprise of the costs of commercial trading.
Expenditure on charitable activities includes the costs of performances, events and other activities
undertaken io further the purposes of the charity and their associated support costs.
Irrecoverable VAT is charged as a Cost against the activity for which the expenditure was incurred.
ort Costs
Support costs are those tunctions that assist in the work of the clwity but do not directly undertake
charitable activities. Support costs include offIee costs. finance and governance costs which support the
charity's activities. These costs have been included within expenditur¢ on cl]aritsble activities.
g) Fund Accountin
Unrestricted fimds comprise those funds which the trustees are free to use for any purpose in filltherance of
the charitable objects.
Endowment fLU]ds are investment funds tn which withdrawals from the invested capital are used for
specified purposes.
Restricted funds comprise donations which the donor has specified are to be solely used for particular areas
of the chatitys work or for special projects being undertsken by the charity
ible Fixed Assets
Individual fLKed assets are capitalised at cost and are depreciated over their estimated useful economic lives
on a strdight line basis as follows-
Asset Category
Annual Rate
Freehold Property
Equipment
i) Fixed Asset Investments
Investments are a fonn of basic financial instnunent and are initially recognised at their transaction value
and subsequently measured at their fair value as at the balance sheet dale using the closing quoted market
price. The statement of fllwiclal activilies includes the net gains and losses arising on revaluation
throughout the year.

TYNEMOUTH DISTRICT SCOUT COUNCIL
YEAR ENDED 31 MARCH 2024
IYOTES TO THE FINANCIAL STATEMENTS
ACCOUNTING POLICIES Iconlinued)
j) Stock
Stock is included at the lower of Cost and net realisable value.
k) Debtors
Prepayments are valued at the amount prepaid net of any trade discounts due. Accrued income 15 recognised
at the settlement amount due after any trade discount offered.
l) Short Term Investments
Short terni investments comprise of a 7 day notice deposit bank account.
m) Cash at Bank and in Hand
Cash at bank and in hand comprise of a building society account and several bank accounts.
n) Creditors
Creditors are recognised where the charity has a present obligation as a result of a past event that will
probably result in the transfer of fi￿d5 to a third party and the amount due to settle the obligation can be
measured or estimated reliably. Creditors are nornially recognised at their settlement amount after allowing
for any trade discounts due.
o) Financial Instruments
The clwity only has financial assets and liabilities of a kind that qualify as basic fmancial instruments.
Basic financial instruments are initially recognised at transaction value and subsequently measured at their
settlement dale. with the exception of [￿ed a￿et ini'eslments which are subsequently measured at their fair
value as at the balance sheet date using the closing quoted Enarket price.
DONATIOLNS AIID LEGACIES
TOTAL
2025
TOTAL
2024
Unrestricted
Restricted
Explorers Grant
Legacy
General Donations
1,125
1,000
1,701
1,125
1,000
,701
1.341
3,826
3,826
1,341

TYNEMOUTH DISTRICT SCOUT COUNCIL
YEAR ENDED 31 MARCH 2025
NOTES TO THE FINANCIAL STATEMENTS
MEMBERSHIP SUBSCRIPTIONS
TOTAL
2025
TOTAL
2024
Membership Subscriptions
Less: Membership Subscriptions Paid on District
39.158
(37.796)
35.802
(34.168)
1,362
1,634
11SCO,NIE FROM CHARITABLE OPERATIONL S
TOTAL
2025
TOTAL
2024
Unrestricted
Restricted
Powburn Centre
Joint SwiM￿g Club and Gala
District Camp
Cub Camp and Activities
Explorer Scouts
Explorer Scouts DOE
Beaver Activities
Squirrel Activities
Drop in Coffee Mornings
Gang Show
SAS Activities
14,087
3.605
3.660
168
7,267
14.087
3,605
3,660
168
7.267
22,402
4.002
276
26,680
149
199
48
146
443
443
1,319
1.319
172
30.549
30,549
54,074
OPERATIOLNS FOR GENERATING FUNDS
TOTAL
2025
TOTAL
2024
Unrestricted
Restricted
Badge and Neckerchief Sales
Other Fundraising Activities
District BBQ
1,828
7,698
1,828
7,698
2.094
5,971
311
9.526
9,526
8,376

TYNEMOUTH DISTRICT SCOUT COUNCIL
YEAR ENDED 31 MARCH 2025
NOTES TO THE FINANCIAL STATEMENTS
INVESTMENT IINCO.ME
TOTAL
2025
TOTAL
2024
Unrestricted
Restricted
Interest Earned
Dividends Receivable
902
51
191
953
191
1,062
181
902
242
1,144
1,243
TRADING ACTMTIES
TOTAL
2025
TOTAL
2024
Unrestricted
Restrieted
Badges and Neckerchiefs
District BBQ
1.608
1,608
1,910
286
1,608
1,608
2,196
CHARITABLE OPERATIONS
TOTAL
2025
TOT AL
2024
Unrestricted
Restricted
Powburn Centre
Joint Swimming Club and Gala
District Camp
Cub Camp and Activities
Explorer Scouts
Explorer Scouts DOE
Beaver Activities
Squirrel A¢tivilies
Gang Show
Chariiable Donations
New Adventure Fund
SAS Activities
General Expenses
Young Forum
Quiz Nighi
Centre Running Costs
Drop in Coffee Mornings
AGM
Secretary Salary
Secretary Expenses
Independent Examination
Depreciation
14.726
3,262
3.571
135
6,325
1,440
729
14,726
3,262
3.571
135
6,325
1,440
729
23,990
3.682
351
29,873
359
115
925
1.172
150
675
507
1.322
1,360
150
1,322
1,480
150
120
244
125
244
125
6.333
6,333
7,301
31
94
6,502
23
1,944
3,698
79
7.139
48
1.944
3,632
79
7,139
48
1,944
3,632
52,564
120
52,684
81,392

TYNEMOUTH DISTRICT SCOUT COUNCIL
YEAR ENDED 31 MARCH 2025
NOTES TO THE FINANCIAL STATEMENTS
NET INCOME FOR THE YEAR
TOTAL
2025
TOTAL
2024
This is stated after charging:
Independent examine¢s fees
Depreciation
1,944
3,632
1,944
3,698
10. ANALYSIS OF STAFF COSTS TRUSTEE RENIUNERATION AIID EXPENSES AND THE COST OF
KEY MANAGEMEYI T PERSONINEL
The charity bad no paid employees during the current or previous financial year other than the district secretary.
The charity considers its key management personnel comprises the trustees. Other than the district secretary,
who received a salary of £7,139 (2024.. £6,502) and was reimbursed £48 for expenses (2024.. £23), charity
trustees were not paid or received any other benefits from employnent with the charity in the year (2024.. £Nil)
neither were they reimbursed exPer￿s during the year (2024: £Nil). No charity tn￿lee received payTnent for
professional or other services supplied to the clwity {2024: £Nil).
I I. TANGIBLE FIXED ASSETS
Freehold
Pro
er
ui
Total
COST
At 1st April 2024
Additions
69,555
14.038
83,593
At 3 1st March 2025
69.555
14,038
83,593
DEPRECIATION
At 1st April 2024
Charge for year
30.602
2.782
9.534
850
40,136
3,632
At 3 1st March 2025
33,384
10.384
43.768
NET BOOK VALUE
At 31st March 2025
36,171
3,654
39,825
At 3 1st March 2024
38,953
4.504
43,457

TYNEMOUTH DISTRICT SCOUT COUNCIL
YEAR ENDED 31 MARCH 2025
IYOTES TO THE FINANCIAL STATEMENTS
12. FIXED ASSET ll¥VESTMENTS
Listed
Securities
VALUATION
Market Value at I st April 2024
3.072
Net Gainl(Loss) of Investments
131
Market Value at 3 1st March 2025
3,203
The investments listed on a recognised stock exchange are 21 l units of M&G Charifund Unit Trusts.
Dividends received from this investment are shoNTrn in nole 6 to the financial statements.
13. STOCK
2025
2024
Stock of Badges and Neckerchiefs
3,575
3,600
14. DEBTORS
2025
2024
Prepa￿lentS and Accrued Income
1,374
1.187
15. SHORT TERM INVESTMENTS
2025
2024
Virgin Money Deposit
31,031
16. CASH AT BANK AND IN HALYD
2025
2024
Bank Balances
Building Society Balances
60.400
2,217
33,005
2,166
62,617
35,171

TYNEMOUTH DISTRICT SCOUT COUNCIL
YEAR ENDED 31 MARCH 2025
NOTES TO THE FINANCIAL STATEMENTS
17. CREDITORS
2025
2024
Amollnts falling due within one year:
Accruals and Deferred Income
5,407
4,577
5,407
4,577
18. STATEMENT OF FUNDS
Transfer
Bet￿"een
Funds
At
01.04.24
Incornin
Resources
Resources
ended
At
31.03.25
Unrestricted Funds
General
103,394
46,165
(54,022)
95,537
Desi
nated
Activity Equipment Fund
Adventure Fund
Hardship Fund
205
730
1,000
205
580
1,000
(150)
105,329
46,165
(54,172)
97,322
Restricted Funds
Torn Scott Mernorial Fund
Stockdale Award Fund
Development Fund
2,166
1,122
1.252
51
2,217
1.193
1,252
(120)
4,540
242
(120)
4,662
At
01.04.24
Incomin
Resources
Resources
ended
Gainsl
Losses
At
31.03.25
Endoil'ment Funds
Stockdale Award Fund
3,072
131
3,203
3,072
131
3,203
Unrestricted Funds - General
These thnds can be used in anyivay by tbe trnstees in accordance with the objectives of the charity.
Unrestricted Funds - Designated
The following funds have been reserved for future planned activity:
Activity Equipmeni Fund
The purpose of which is to fmance equipment purchases for Scouting activities.

TYNEMOUTH DISTRICT SCOUT COUNCIL
YEAR ENDED 31 MARCH 2025
NOTES TO THE FINANCIAL STATEMENTS
18. STATEMENT OF FUNDS fconlinued)
Unrestricted Funds - Designated (continued)
Adventure Fund
The purpose of which is to support Groups and Scouts requiring fmancial assistance to enable them to
undertake specific activities and events.
Hardship Fund
The purpose of which is to enable small grants to be awarded to those Cubs and Scouts in need of
funding a&sistance.
Restricted Funds
These represent funds received whtch are restricted for a speciflc purpose. Amounts are released from
these funds when the expenditUTe io which they relate is incurred by the charity. The restricted funds
are summarised as follows:
Tom Scott Memorial Fund
This fund was creaied when the 15th Tynemouth HQ was burnt doThn in the 1990's. The Treasurer at
the time was Tom Scott who secured a large insurance payout of which £35,000 was gifted to the
District and invested for future refurbisI]ment costs. The interest generated from the investment has
been allocated as a restricted fund. The purpose of this ￿nd is to provide assislance towards the cost
of attendance al internattonal scouting evenis and to fund emergency repairs to headquarters. whilst
maintaining the capital balance if possible.
S¢ockdale Award Fund
The purpose of this ￿nd is to provide an annual prize for all youth sections from the income of the
fund.
Development Fund
The puo)ose of this fund is to develop scouting within the District.
Endowment Funds
These are investment funds in which withdrawals from the invested capital are used for specified
purposes. The ¢ndothThent funds are sutllmarised as follows:
Siockdale Award Fund
The purpose of this fund is to provide an atmual prize for all youth sections from the incorne of the
fimd.
19. ￿NALYSIs OF NET ASSETS
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
TOTAL
FiKed Assels
Cu￿ent Assels
Current Liabilities
39.825
62.904
(5.407)
3.203
43,028
67.566
(5.407)
4,662
Net Assets at 31 March 2025
97,322
4,662
3,203
105,187

TYNEMOUTH DISTRICT SCOUT COUNCIL
YEAR ENDED 31 MARCH 2025
NOTES TO THE FINANCIAL STATEMENTS
19. ANALYSIS OF NET ASSETS - PREVIOUS YEAR
Unrestricted
Fullds
Restricted
Fullds
Endowment
Funds
TOTAL
Fixed Assets
Current Assets
Current Liabilities
43,457
66,449
(4.577)
3.072
46,529
70.989
(4,577)
4,540
Nel Assets at 31 March 2024
105,329
4.540
3.072
112,941