Lilliput Sea Scout Group Registered in England - Charity number.. 1016668 Registered Office: Lilliput Sea Scout Group Scout Headquarters and Boatyard Turks Lane POOLE Dorset BH14 8EW FRANCIS CLARK LLP Towngate House 2-8 Parkstone Road Poole Dorset BH15 2PW Dear Sirs Rocolpts and Paym•nts Aecounts of Lllllput 8•a saout Group for th• y•ar •nd•d 31 March 2024 The following representations are given to you In connection with your revlew of the charity's receipts and payments accounts for the year ended 31 March 2024. Iwle conflm that the followlng repr8S8ntations are made on the basis of enquirles of management and staff of the charity with relevant knowledge and experience (and, where appropriate, of inspection of supporting documentation) sufficient to satisfy ourselves that we can properly make each of the following representations to you. 1, R•sponslblllty for th• Flnanolal 8tat•m•nts We acknowledge as trustees our responsibility for the receipts and payments accounts which we have prepared on behalf of the charity. We also acknowledge our responsibilities for: a. Ke6ping adequate accounting records which disclose with reasonable accuracy at any time the financial positlon of the charity. b. S8f8guarding the assets of the charity and hence for taking reasonable steps for the prevention and detectlon of fraud and other irregularities. 2. Ass•ts We confirm that all assets have been included in th8 Statement of assets and liabilities and exist. We confirm that the charity has satisfactory title to all assets, and there are no liens or encumbrances on the assets except for those disclosed in the financial statements. We confirm that the Cost {or value) of all the assets in the statement of assets and Ilabilities is fairly stated. 3. Llabllltl•s The charity has no knowledge of any pending litatiOn or other claims against the charity. The charity has no charitable commitments or contingent liabilities, other than as included or disclosed in the financial statements.
- Incom• and exyndltur• We confirm that all income and expenses have been fully recorded and correctly classified in the correct fvnd. We confirm that all grants, donations and other income. including those subject to special terms or conditions or received for restricted purpose, have been notified to you. There have been no breaches of tems or conditions during the period regarding the application of such income.
- Compl•t•n•ss of Inforniation All the accounting records have been made available to you for the purpose of preparing the financial statsments and all the transactions undertaken by the charity have been properly reflected and recorded in the accounting records. All other records and related information, including minutes of all management and trustees, meetings (held during the year and up to the date of this letter) hav8 been made available to you.
- Golng Conc•rn We confirm that. in our considered opinion, the charity is able to continue for the foreseeable future and for at least one year from the date of this letter. In arriving at this opinion, the trustees have considered the charity's current financial positlon, its current level of activity and all other relevant information.
- Post y•ar •nd •v•nts There has been no event since the balance sheet date which requlres dlsclosure or which would materially affect the amounts in the accounts, other than those already disclosed or included in the financial statements.
- Laws and R•gulatlons We confirm that there are no Laws or Regulations that are central to the charlty's abillty to conduct its business that may have an Impact on amounts or disclosures in the financial statements.
- R•portlng to r•gulatr•r We confirm that we are not aware of any matters of material significaneA that should be reported to the Charity Commission. Yours fai ful . [Signed on behalf of the Board]
Lilliput Sea Scout Group Receipts and Payments Account ye start ddle Yeiw end date 3 1st March 2024 For the y•ar from 1st April 2023 To Receipts and payments 202312024 Unrestricted funds 202212023 Unr•strl¢t•d funds R•c•lpts Donations,10 acies and slmllar 5ncomo Membership subscriptions Membership subscriptions Membership subscriptions Pdid 61,372 54,287 Less".Membership subscriptions paid on (NationallCountylArealDistfiCt) 9,839 9,587 Not m•rnb•rshl Donations subscrl tlons rotalned Dondtions 29,147 24,072 Legdcies Gift Aid Legacies Gift Aid 21,728 Camps & activities iiclivities 44,310 39,982 Sub total Grants Maintenance Other grants rant 1,680 800 Sub total Fundraising (gross) Bunk House 8,677 2,784 Hall hire Other fundraising activities 120 255 Sub total Investment income Bank interest Building Society interest 2,829 1,305 513 457 The Scout Association Short Tenn Investment Service Property Rent income Other investment income Sub total Total Gross Income Asset sales Asset and investment sales, etc. 20 1,027 Total receipts I LT700002
Year siart date Year end date 3 1st March 2024 For the y•ar from To 1st April 2023 Receipts 2nd payments 202312U24 Unrestricted funds 2022121123 'IA Unr•strl¢t•d funds Paym•nts Charltable Pa monts Youth programme and activities Youth programme Training 5.538 4,394 Adult su Rent Water and Sewera Electricit and Gas Insurance Repairs and Renewals Materials and equipment ort and trainin 330 Waler Energy 935 7.345 7,691 19,584 1,272 5,302 7,398 11,640 Maierials & equipment 1,013 7,311 Printing and photocopying Contribution to camp costs 4,460 5,779 Camp Costs 42,256 22,012 Uniforms 2.600 5,083 AGM l.eaders, presentation evening Fun day AGM and trustee expenses 80 81 Other costs - Leaders, presentation evening 3,399 3,927 Other costs - Scouts, fund day 1,012 Other costs detail 3 Sub total Fundraisin Fund raising costs Books & badges ex enses 1,825 287 Books, badges 4,464 4,632 Detail 3 Other fundraisin Sub total costs rotal Gmss Expendlture A95et purchases Ass•t and Inv•stm•nt purchasos. •tc. 48J56 19,484 rotsl payments CAsh funds last y•ar •nd 325028 312,038 2 LT700002
Statement of assets and liabilities at the end of the year 202312024 Unrestricted funds 202212023 Unrestrlctod funds Cash funds Bank current account Bank deposit account Building society account The Scout Association Short Term Snvestment Service CashlFloats Total cash funds Other moneta ass•ts Tax claim Debts due from the CountylArealDistrictlGroup Insurance claim Sub total Invostmont ass•ts Investment propety - detail Quoted investments Other investments - detail Sub total Non moneta Badge stock Shop stock Other stock Land and buildings Motor vehicles Scouting equipment, fumiture etc Other Sub total Liablllti6s Accounts not yet paid Expenses incurred but not invoiced Subscriptions not et paid Loan - detail Other liabilities 1,259 237,000 87,069 6,133 220,141 85,764 assets for charl 's own us• Sub total Contlng•nt IlbllTrtl•s and futUf• obllgatlons Th• abov• r•c•lpts 4nd paym•nts ae¢ount and stat•m•nt of assots Ind Ilabllltl•s r• appTov•d by th• Tru8t••8 on 06 Jun• 2024lth• dAt• olth• Ex•oullv• Commltt•• m••tlnq that •ppmv•d th• •¢ountsl and $1on•d on th•lr b•half by Signalure Print N Keith Redwood Chalr ies Treasuf 3 LT70(K102
Trustees, Annual Report For the period From18tart date) to end date Scction A Rcferoncc and administration details Charlty name 1. Lilliput Sea Scout Group Othar nam88 the charlty 18 known by Registered charlty number Charlty'8 principal addr888 Scout Headquarters & Boatyard Turks Lane POOLE Dorset 14 Postcode Nam88 of th8 charity tru8t8e8 vtho manag8 t e chanty Tru$ts• Nam• Ofn¢• {If any) Dat•s aet•d If not for whol• y•ar Re 11 I LT700001
Section A Rcforonce and admi n Istratioii detai Is Icontinuedl Names arKI addr&88e8 of advisers (optional infomation but encouraged a8 best practice) pe of advisor Name Address Scction B Structure. govern.Ince and management 08scription of ts charity8 trusts Type of gobpmhlg document The GfOUP'S governing docum8nt8 are th¢)se ol The Scout Association. They consist of a Royal Charter, which in turn give8 authority to the Bye Law8 of Ihe Association and Th8 Policy, Organisation and Rules of The ScoLrt A880ciation. {e.g. trust deed, o)n8tilutionl How tho charty is con6ttiuted Th8 Group is a trust e8tabli8hed under it8 ru188 vknich ar8 common to all Scout8. l•.¥. trust, wtxlth. ccfflwyl Trustee 88lection method8 l•.g. Ippolntsd by, by) Th8 Trustees are appointed in accordance with the Policy, anisation and Rule8 of The Scout Asscciation. Additional goveman¢e 188U88 (optional inlormation but encouraged a8 b88t practice) You may choose to include additional information, V4here relevant, atut.. he Group is manag&Y by the Group Executive Committee, the members of which are the 'Charity Tru81ees' of the Scout Group ich 18 an educational charity. As charity trust888 thèy are responsible for complying with legislation applicable to charities. hi8 include8 the regi8tTation, keeping proper account8 and making retums to the Charity Commi88ion a8 appropriate. Polici88 and procedures adopted for.. a) the induction and trainlng of tru8tees; b) trustee, consideration of major ri8k8 and the sy81em8 and procedure8 to manage Ihem The Committee con818t8 of 3 independent repre8entative8, Chair, rea8urer and seetary together vlith the Group Scout Leader8, individual Section leader8 and parent'8 repr88entation and meet8 evèry 2 month8. hi8 Group Executive Commltte8 8Xi8t8 to 8UPPOrt the Group Scout Leader in meeting th8 r8spon81bllltle8 of the appntmentS and18 responsible for: Th8 maintenance of Group Prorty. The raising of funds and Ihe administration of Group financ8. The insurance of persons, property and equipment., Group public occasions., ssistirvj in the recruitment of leader8 and other adult 8UPPOrt" Appointing any sub committees that may be required., Appointing Group Administrators and Advisors other than those who are elected. 2 LT700001
Section B Structure ovei"nan¢e and mana ement ontinued Rlsk and Internal Control he Group Executive Committee ha8 identified the major ri8k8 to vthich the believe the Group is ex sed, these have been reviewed an systems have been estab i8hed to mitigate against them. The main area8 of concem that have been identified are: Damage to the l)ullding, property and equipment. The Group uld request the u8e of tyJilding8, property and equipment from neighbouring organisations such as th8 church, community centre and oth6r Scout Groups. Similar r8ciprocal arrangements exist 'th these organi8ation8. The Group ha8 sufficient buildings and content8 In8urance in place to mitigate ag8in8t permanent 1088. Injury to leaders, helper8, 8UPPOrter8 and member8. The Group hrough th8 capitation f888 contributes to the Scout As80¢iation8 national accident insurance policy. Ri8k A888ssmenl8 are undertaken before all activitie8. Reduced income from fund raising. The Group 18 primarily reliant upon income from subscriptions and fundraising. The group does hold a resepie to ensure the continuity of activities should theré be a major reduction in irKome. The Committee could raise the value of 8ub8cr6ption8 to incre88e Ihe income to the group on an ongoing basis, either temporarily or pemianently. Reduction or 1088 of leaders. The group is totally rellant upon volunteers lo run and administer the activiti88 of the group. If there was a reduction in the number of leaders to an unacceptable level in a particular eoction or tho group a8 a whole then there uld have to be 8 contraction, con801idatlon or closure of a section. In the wor8t c888 8C8nario th8 Complete dosur8 of the Group. Reduction or loss of members. The Group provides a¢tlvitles for all young people aged 6 to 18. If there was a reductlon in membership in a particular section or the group a8 whole then there would have to be a contraction, consolidation or closurè of a 8ection. In the 8t ca8e 8cenario th8 complet8 dosure of th8 Group. Rlsk and Int•rnal Control he group has in place 8y8tem8 of Internal controls that are designed to provide reasonable assurance against material mismanagement or loss, these include 2 signatories for all payments and a eomprehensive insurance policies to en8ure hat in8urable rrsks a covered. 3 LT700001
Section C Objectives and activities Summary of the objects of the charity set out in it8 governing document The objectives of the group are as a unit of the Scout Aswiation. Th8 Aim of The Scout Association 18 to promote the dwelopment of young people in achieving their full physical, int6lleelual, 80cial and spiritual potentials, as individuals, as responsiblè citizens and as members of their local national and int8rnational communities. Th8 method of achieving the Aim of the Association is by woviding an enjoyable and attractive scheme of progressive training. based on the Scout Promis8 and Law and guided by adult18ad6rship. Summary of the main activltie8 In relation lo the88 objects A8 a Sea SLx)ut Group many of our activits'es are water based and we maintain a large fleet of boats so the young peop16 can experience as many different types of water adivities as possible. In addition to a full programme of bad9e work v organi8e outing into the community and at least one camp for everyone each year. Additional detai18 of the objective8 and a¢tivitie8 (optional infomation but encouragod a8 be8t practic8) You may ¢hoos• to Include further statement8. where relevant, about.. In addition to the help we get from parents during meetings, some have volunteèred when wa have mainlenance project8 with our premises and equipment thus saving the Group considerable expense. There 18 a small group of Volunteers who help the fund raising committee. We have a fully equipped bunk house that we are able to rent out to visiting groups and a large marquee which in addition to U81ng on our camp8 can be hlred out to the local community. • Policy on grant making; Contribution made by volunteers. Public benefit statement The Group meets the Charity Commission's public benefit Crileria under both the advancement of edurAtion and the advancement of citizenship or community development headings. 4 LT700001
Section D Achievements and performance Summary of the main a¢hievements of the charity during the year We have a full programme of Scouting and are awarding Badges regularly. With the reintroduction of Nights away we have held several camps which have been very well supported. There is still a long waiting list for all sections in the group. We have a thriving Explorer Group using our premises and visitors are returning to our bunk house facilities. Brief slalement of the charlty's policy on reserves Reserve8 Pollcy The Group's policy on r8serves is to hold sufficienl resources to continue the charitable activities of the group should income and fundraising activit18s fall short. The Group Executive Committee considers that the group should hold a sum equivalent to 12 months running costs, circa £80,000. The Group held reserves of approxlmately £325,000 against thls at year end. The Trustees are rebuilding the reserves after the recent expenditure on the building to be ready lo replace any equipment that might fall below the high standard expected. Quantify and explain any designations Details of any f unds materially in deficit (circumstances plus steps to eliminate) 5 LT700001
Further financial review details (optional information) You may choose to include additional information, where relevant, about.. Investment Pollcy the charity's principal sources of funds The Group's Income and Expenditure is very small and as a Consequen does not have sufficient funds to invest in longer- term investments such as stocks and shares. The Group has therefore adopted a low risk strategy to the investment of its funds. All funds are held in cash using only mainstream banks or building societies. how expenditure has supported the key objectives of the Charity., he Group Executlve regularly monitors the levels of bank balances and the interest rates received to ensure the group obtains maximum value and income from its banking arrangements. Occasionally this may involve using an account that requires a period of notice before funds may be withdrawn, before doing so the Group Executive considers the cash flow requirements. investment policy and objectives Section F Other O tional Information Plans for future periods (details of any significant activities planned to achieve them) Over the next year we plan a full programme of Scouting with Several camps already organised. We are now lookin Next two to three at rebuilding our bunk house over the ears. Section G Declaration The trustees declare that they have approved the trustees, report above Signed on behalf of the charity's trustees Signature(s) Full nam8(s) Position {eg Secretary, Chair) Group Scout Leader Chairman Date 6 LT700001