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 De￿mber 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. CUr￿nt 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