1st Ponteland Scout Group Report and Accounts For the year ended 31 December 2023
1st Ponteland Scout Group Financial Statements for the year ended 31 December 2023 Statement of Financial Actfvities Incoming Resources Notes 31-Dec-23 31-Dec-22 Incoming Resources from Generated Funds Voluntary income 7,323 7,123 Investment income 163 86 Incoming resources from Charitable Activities 15,672 13,725 Other incoming resources 3.063 Total Intoming Resouros 26.221 27,798 Resources expended Costs of generating fund5 Costs of generating Voluntary income 7.036 13,236 Charitable attivities 17,325 14.536 Other resources expended 2,881 3,943 Depreciation of assets for charity's own use Total Resources Expended 27,241 31,715 Net Incoming / (Oirtgoing) Resources (1,020) (3.917) Net movement in Funds Net movement in General fund Funds balances b/f as at l January 854 1,873 214,588 972 4,889 218,505 Funds balances c/f as at 31 December 213.569 214,588 Registered Charity 1016363
1st Ponteland Scout Group Financial Statements for the year ended 31 Deomber 2023 Statement of Financial Activities Balance Sheet Notes 31-Dec-23 31-Dec-22 Fixed Assets 145.000 Current Assets Cash at bank and in hand 145.000 68,935 68,935 70,481 70,481 Current Llabilities Sundry creditors 366 893 Net Current Assets 68.569 69,588 Net Assets 213,569 214.588 Represented by.. Designated Funds Revaluation Reserve General Fund 10364 145000 58,205 213,569 9510 145000 60,078 214,588 The financial statements were approved by the trustees on behalf by.. and signed on their Chairman Treasurer Registered Charity 1016363
1st Ponteland Scout Group Financial Statements for the year ended 31 Deomber 2023 Notes to the accounts l. Basis of preparation 1.1 Basis of Accounting These accounts are prepared on the basis of historic cost (except that investments are shown at market value) in accordance with.. -Accounting and Reporting by Charities- Statement of Recommended Practice {SORP2005) -Accounting Standards -charities Act 1993 1.2 Change in Basis of Accounting These has been no change to the accounting policies {valuation rules and methods of accounting) since last year. 1.3 Changes to previous accounts No changes have been made to accounts for previous years. 2. Accounting Policies 2.1 Incoming Resources Recognition of Incoming resources= These are included in the Statement of Financial Activities {SoFAI when: - the charity becomes entitled to the resources; - the trustees are virtually certain they will receive the resources; and - the monetaryvalue can be measured with su)Ticient 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 becausethese subscriptions are in effect being held as agents before being paid out. Incoming resources with related expenditure- Where incoming resource5 have related expenditure {as with fundraising or contract income) the incoming resources and related expenditure are reported gross in the SOFA. Grants and Donations: Grant5 and donations are onty included in the SOFA when the charity has unconditional entitlement to the resources. Registered Charity 1016363
1st Ponteland Scout Group Financial Statements for the year ended 31 December 2023 Notes to the accounts (continued) 2. Accounting Policies {continued) 2.1 Incoming resources (continued) Tax reclaims on donations and gifts= Incoming resources from tax reclaims are included in the SOFA when received. Volunteer help: The value of any volunteer help received is not included in the accounts. Investment income: This is included in the accounts when receivable. 2.2 Expenditure and Liabilities Liability recognition: Liabilities are recogni5ed as 500n as there is a legal or constructive obligation committing the charity to pay out the resources. 2.3 Assets Tangible fixed assets are for use by chaiity. These are capTrtalised if they can be used for more than one year and cost 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 expected useful lrfe. Equipment is depreciated on a straight line basis over a 5 year temi. Land and buildings are not depreciated. Property has been valued by the trustees at estimated reinstatement value. 2.4 Reserves The group holds sufficient resources to continue the charitable activities should income and fundraising activities fall short. In addition, the Trustees hold fund5 to meet likely eventualities such as.- annual membership capitation fees in the spring equipment renewals building maintenance - accumulating flood fund. where insurance 15 not available Registered Charity 1016363
1st Ponteland Scout Group Flnan¢ial Statements for the year ended 31 Dember 2023 Notes to the accounts (continued) 3. Analysis of Incoming Resources 31-Dec-23 31-Dec-22 Voluntary income Membership subscriptions less Capitation fees 14.139 6,816 7.323 13,802 6,679 7.123 Investment income Building society interest 163 86 Incoming resources from charitsble activities Beavers Cub5 Scouts Other 2,200 10,104 990 301 13,595 14,759 913 15.672 Fund raising events 130 13,725 15,672 Other incoming resources Tax refunds Donations Rent received Grants 97.74 2965 1050 2947 2867 6,864 3,063 Total Incomin8 Resource5 26,221 27,798 Registered Charity 1016363
1st Ponteland Scout Group Flnanclal Statements for the year ended 31 December 2023 Notes to the accounts (continued) 4. Analysis of Resources Expended 31-Det-23 31-Dec-22 Costs of generating voluntary funds Broadband Cleaning Lightin& heating and water Insurance Repairs and renewa15 370 1,920 2,971 1.293 482 7,036 347 1,154 1,448 1.098 8,775 12,823 Administration expenses 413 13,236 7,036 Charitable activities Camps General activities 12,414 4,911 12,614 1,922 17,325 14.536 Other resources expended Donations Miscellaneous 2,881 2,881 3,943 3,943 Depreciation Total resources expended 27,141 31,715 Registered Charrty 1016363
1st Ponteland Scout Group Financial Statements forthe year ended 31 December 2023 Note5 to the accounts (continued) 5. Tangible Fixed Assets Land & Buildings Cost As at l January 2023 Additions As at 31 December 2023 145.LX)O 145.000 Accumulated Depreciation As at l January 2023 Charge for the year As at 31 December 2023 Net Book Value As at l January 2023 145.000 As at 31 December 2023 145,000 31-Dec-23 31-Dec-22 6. Cash at bank and in hand Current account Buildin8 Society account 38,857 30,078 68,935 37,871 32,610 70,481 31-Dec-23 31-Dec-22 7. CUrnt Liabilities Sundry creditors and deferred income 366 893 Registered Charity 1016363
1st Ponteland Scout Group Financial Statements for the year ended 31 December 2023 Notes to the accounts (continued) 8. Reserves The trustees have created a designated "Flood damage fund". This is funded by a levy on member subscriptions. Independent Examiner's Fees The examiner has not charged a fee.
CHARITY COMMIS510N FOR ENGLAND AND WALES Independent examinerfs report on the ' accounts Section A Independent Examiner's Report Report to the trustees 151 Ponleland S¢out Group On accounts for the year 31 December 2023 Charity no . 1016363 (if any) Set out on pages I report to the trustees on my examination of the accounts of the above tharity {"Ihe Tnjsl") for Ihe year ended Responsibilities and basis of report As the chaTrtY$ trustees. you are responsible forthe preparation of Ihe accounts in accordance with the requirements of ihe Charities Act 2011 Act.) l port in respect of my examination of the Trust's accounts carried out under section 145 of the 2011 Acl and in carying out my examination. I have followed all the applicable Directions given by the Charity Commission under sectson 14515}(b) of the Ad. Independent I have compleled my examination. I confirm that no material matters have examinefs statement come to my attenlion in connection wrlh the examination which gives me cause to believe that in. any material respect." Ihe accounling records were not kept in accordance wth section 130 of the Chanties Act. or the accounts did not accord wth the accounting records. or the accounts did not compiy vthh the applicable requirements conceming the fomi and content of accounts sel out in the Charities {Accounts and Reports) Regulations 2008 other than any requirement that the accounts gtve a Irue and fairf view vthich is nol a matter considered as part of an independent examination. I have no concem5 aThJ have come across no other matters In connection wrth the examination lo which attention should be drawn In this report in order to enable a proper understanding of the accounts to be reached Signed: Date". 2.C2 Name." LiltEA TLÈ Relevant professional I qualificationls) or body (rf any): | Address: IER Oct 2018