ipww) w) I hd•p•Thd•nt tsx•mlnof• mpori On thg •GcountY• Til gr ￿y, ACM 1st P¢nteland sto￿ Group Report and Accounts Forthe year ended 31 December 2022 1st Ponteland Scout Group Financial Statements fow the year ended 31 December 2022 S£￿ement of Financial Artivities Notes 31-Dec-22 31-Dec-21 Incoming Resources Incoming Resour￿5 from Generated Funds Voluntary income 7,123 4,752 Investment income 86 203 In¢oming resources from Charitable Artivities 13,725 7,873 Other incoming resour 6A64 22.113 Totsl Incomlng Resources 27.798 34,940 Resources expended Costs of generating funds Costs of gefterating Voluntary income 13.236 11,314 Charitable activities 14.536 9.486 Other resources expended 3.943 1,773 Depreaation ofassets for charity's own use Totsl Resources EMpÈnded 31.715 22,573 Net Incomin811(hrt8oin81 Resource5 13.9171 12.368 Net movement in Funds Net movement in General fund Funds balances blf as at l January 972 4.889 218.505 972 11,396 206,137 Funds balances clf as at 31 December 214.588 218,505 Registered Chartty 1016363 1st Ponteland SCO￿ Group Financlal Statements for the year ended 31 December 2022 Statement of Flnanclal Actfvities Balan￿ Sheet Notes 31-Det-22 31-Dec-21 Fixed Assets 145,0 145,C&Y) Current Assets Cash at bank and in hand 70,481 70,481 74,085 74,085 C4Jrrent Liabilities Sundry creditors 893 580 Net Current Assets 69.588 73.505 Net Assets 214.588 218.505 Represented by: Deslgnated Funds Revaluation Reserve General Fund 9510 145000 60.078 214,588 8.538 145,000 64,967 218.505 The financial statements were approved by the trustees on 31 Lxt Zo ￿ and signed on thelr behalf by.. Chairman Treasurer Registered Charity 1016363 1st Ponteland scout Group Financial Statements for the year ended 31 December 2022 Notes to the accounts l. Basi5 of preparation 1.1 Basi5 of Accounting These accounts are prepared on the basis of historic cost (except that investments are 5howr¢ at market value) in accordance with: -Accounting and Reporting by Charities- Statement of Recommended Prartice ISORP20051 -Accounting Standards -charities Art 1993 1.2 Change in Basis of Accounting These has been no change to the accounting poliaes IvaluatÉon rules and methods of accovntlngl since last year. 1.3 Changes to previou5 accounts No changes have been made to accounts for previous year> 2. Accounting Policies 2.1 Incoming Resources Recognition of Incoming resources= These are included in the Statement of Financial AttivÉties1SoFAI when: - the charity bècomes entitled to the resources; - the trustees are wrtually certain they will receive the resour￿5,. and - the monetary value can be MeasU￿d sufficient reliability. Membership subscriptions= Membership subscriptions collected on behalf of other parts of the Scout Movement are reported in the SOFA net of any amount paid out. This is because these Subscriptions are in effect being held as agents before being paid OUL Incoming resources with related expendtture- Where incoming resources have related expenditure las with fundraising or contract income) the incoming resources and related expenditure are reported gross in the SOF Grants and Donations- Grants and donations are only induded in the SOFA when the tharity has unconditional entitlement to the resources. ReElStered Charity 1016363 tst P¢nteland Scout Group Anandal Statements forthe year L￿ded 31 L)ectmber 2022 Notes to the accounts Icontlnuedl 2. Accounting Policies Icofttinuedl 2.1 Incomin8 resources (continued} Tax ￿claImS on donations and gifts.. Incoming resources from tsx redaims are induded in the SOFA when ￿e1Ved. Volunteer help: The value of any volunteer help received is not included in the accounts. Investment income= This is intluded in the accounts when receivable. 2.2 Expenditure and Liabilities Liability recognition: Liabilities are recognised as soon as there is a legal or constructive obli8ation committing the charity to pay out the resources. 2.3 Assets Tangible fixed assets are for use by charity- These are ¢apitalised if they can be used for more than one year and c05t at least £5.000. Depreciation is provided on tangible fixed assets held for use by the charity at rates calculated to write off the cost, less estimated residual value of each asset evenly over its expetted useful life. Equipment is depreciated on a straight line basis over a 5 yeartem). Land and buildings are not depreciated. Property has been valued by the trustees at estimated relnstatement value. 2.4 Reserves The group holds sufficient ￿ourCeS to continue the charitable activities should income and fundraising activities fall short. In addition, the Trustees hold funds to meet likely eventualities such a5= - annual membership capitation fees in the spring - equÉpment renewals building maintenan - accumulating flood fund, Whe￿ insurance 15 not available Registered Charity 1016363 1st Ponteland SCO￿ Group Financial Statements for the year ended 31 December 2022 Notes to the ac¢ounts {continuedl 3. Analysis of Incoming Resour￿$ 31-Dec-22 31-Dec-21 Voluntary income Membership subscriptions less Capitation fees 13,802 6.679 7,123 10,882 6,131 4.752 Investment income Building society interest 86 203 Incoming resour￿5 from charitable actrvibes Beavers Cubs Scouts Other 2,200 10,104 990 301 13.595 1.268 5,2(K) 1,389 7.856 Fund raisin8 events 130 13.725 17 7,873 Other incoming resources Tax refunds Donations Rent re￿IVed Grants 1,529 316 2,138 18,130 22,113 1050 2947 2867 6.864 Total Incoming Resources 27.798 34,940 Registered Charity 1016363 1st Pt)nteland SCO￿ Group Financial Statements forthe year ended 31 Oecember 2022 Notes to the attounts {continuedl 4. Analysis of Resour￿5 Expended 31-Dec-22 31-Dec-21 Costs of generating voluntary fvnds Broadband Cleaning Lightin& heating and water Insurance Repairs and renewals 347 1.154 1,448 1.098 8,775 12.823 259 1,216 973 1,034 7,470 10.951 Administration expenses 413 13.236 362 11.314 Charitable activities Camps General artivities 12.614 Beavers 1,922 Cubs Scouts 2,373 5,613 1,501 9,486 14.536 Other resources expended Donations Miscellaneous 3,943 3.943 1.773 1,773 Depreciation Total resources expended 31.715 22.573 Registered Charity 1016363 1st Ponteland Scout Group Finan¢ial Statements for thè year ended 31 DL￿rnber 2022 Notes to the accounts Icontinuedl 5. Tangible Fixed Assets Land & Butldings Scouting Equipment Cost As at l January 2022 Additions As at 31 December 2022 145.(X)O 26.135 145,1)00 26,135 Accumulated Depreciation As at I january 2022 Charge for the year As at 31 0￿mber 2022 26,135 26,135 Net Book Value As at I lanu8ry 2022 145.( As at 31 December 2022 145.(X)O 31-Dec-22 31-Dec-21 6. Cash at bank and in hand Current account Building Society account 37,871 32,610 70,481 41,561 32,524 74,085 31-Dec-22 31-Dec-21 7. Current LiabilÉties Sundry cre(litors and deferred income 893 580 Registered Charity 1016363 1st Ponteland Scout Group Financlal Statements for the year ended 31 December 2022 Notes to the accounts Icontlnued) 8. Reserves The trustees have created a designated°Flood damage frjnd". This is funded by a le￿ on member subscriptions. Independent Examiner's Fees The examiner has not charged a fee. Treasurers report Income remains good from subs and rental income for use of hut continued although there was reduced grant income compared to prior year and an overall loss. (Most prior grants were Covid linked) Capitation expense remains high due to strong membership numbers. Running costs such as cleaning and utilities, continue, significant repair costs in the year for new doors and soundproofing plus alarm call out. A good number of camps took place this year with good participation. Beavers have had outdoor beach and ski activities and a good number from all sections attended Marra camp so figures include an increase in income and expenses for these activities. We also saw a good spend on badges over the year, this is evidence of the commitment in all groups in achieving success in many skills/ areas! The executive continue to hold reserve flood fund towards the cost of recovery from damage to the building.