1" Apsley Scout Group Annual report and financial statements Year ended 31 August 2021 Charity no. 1019552 **1[st] Apsley Scout Group** Annual report and financial statements Year ended 31 August 2021 **Contents** ## **Contents** |Legal and administrative information|2| |---|---| |Trustees’ annual report|3| |Independent examiner’s report|6| |Statement of financial activities|7| |Balance sheet|8| |Notes to the financial statements|9| Registered charity no. 1019552 **1** **Legal and administrative information** **1[st] Apsley Scout Group** Annual report and financial statements Year ended 31 August 2021 ## **Legal and administrative information** |**Charity name**|1stApsley Scout Group|| |---|---|---| |**Charity registration no.**|1019552|| |**Registered office**|70 High Ridge Road|| ||Hemel Hempstead|| ||Hertfordshire|| ||HP3 0AU|| |**Trustees**|Simon Fancourt|Group Scout Leader| ||Rae Woods|Interim Group Chair| ||Amanda Austin|Group Treasurer| ||Louise Grimwood|Group Secretary| ||Claire Stevens|Group Administrator| ||Kerry Sayers|| ||Andrew Leach|(appointed 9 June 2021)| |**Independent examiner**|Andy Nash Accounting & Consultancy Ltd|| ||Units 24 & 25|| ||Goodsheds Container Village|| ||Hood Road|| ||Barry|| ||CF62 5QU|| |**Principal bankers**|HSBC Bank plc.|| ||Unit 2, Marlowes Centre|| ||Marlowes|| ||Hemel Hempstead|| ||Hertfordshire, HP1 1DX|| Registered charity no 1019552 **2** **1[st] Apsley Scout Group** Annual report and financial statements Year ended 31 August 2021 **Trustees’ annual report** ## **Trustees’ annual report** The Board of Trustees submit their annual report and the financial statements of 1[st] Apsley Scout Group for the year ended 31 August 2021. The Board of Trustees confirms that the annual report and financial statements of the Charity comply with current statutory requirements, including the Charity Act 2011, as well as the requirements of the Charity's governing document and the provisions of the ‘Charities SORP (FRS 102) - Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) second edition (effective 1 January 2019)’, the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). ## **Objectives and activities** ## **Objects** lake, weed doing its best to take over. The range was adapted for wet weather use preventing other activities from going ahead. At the time of the Census in January our membership had dropped slightly, but far less than the rate seen in other groups in Hertfordshire. This meant our subs income remained stable, it was only our fundraising events that were unable to go ahead. We have again seen some leadership changes, welcoming some new faces but also saying farewell to others. There have been changes to our executive committee; David Woodall has stood down after a long period as Chair; the group has benefited from his input and would like to record our thanks for all he has done. Throughout the process of determining these commitments, the Trustees confirm that they have complied with the duty in section 4 of the Charities Act 2006 to have due regard to the public benefit guidance published by the Charity Commission in determining the activities undertaken by the Charity. The objectives of the group are as a unit of the Scout Association. ## **Plans for the future** The Aim of The Scout Association is to promote the development of young people in achieving their full physical, intellectual, social and spiritual potentials, as individuals, as responsible citizens and as members of their local, national and international communities. The method of achieving the Aim of the Association is by providing an enjoyable and attractive scheme of progressive training, based on the Scout Promise and Law and guided by adult leadership. ## **Achievements and performance for 2020-2021** As the year started, we were looking to restart face to face scouting following the first national lockdown; meetings were very different, small ‘bubbles’ and an emphasis on being outside. As ever our resilient leader team took this, and the other changes needed to survive the pandemic, in their stride, adapted their programmes and continued to offer a fantastic programme. There were many fires, various foods were cooked, hikes were popular and other activities were adapted to the outdoors. Sadly this was short term, there was a mini local lockdown in November, we returned to Zoom and whilst some sections held a couple of face to face meetings in December by the New Year we were back in lockdown and ran a whole term’s programme, plus a camp at home in the term running up to Easter. The summer saw a return to face to face scouting, again outside but the long light evenings made it easier to introduce a wider variety of activities. Badges were awarded both whilst on Zoom and when face to face, including completion of Chief Scouts Awards. Two Waters Activities were limited in what they could offer – a year with no use had as adverse effect on the As this Scouting year ends our plans are focussed on the full return to Scouting, including camps and other events outside of the weekly meetings. Long term we are still looking to extend our HQ but this is tied in with other developments in the surrounding area. Work is going ahead to maintain and where possible, improve our HQ. The executive committee continue to support the GSL in managing the provision of Scouting, in whatever form, to our members. Our leadership team would always welcome new members; Arky, our GSL will be more than happy you tell you about the different roles you could take and where you could contribute the most to the group. If you’re not sure try a visit to one of our sections, you will be made very welcome. ## **Financial review** During the current financial year the Charity achieved a surplus of £11,990 (2020: £13,083), increasing total reserves at year end to £67,470 (2020: £55,480). Of the total reserves held at year end £67,470 was unrestricted in nature (2020: £54,100). ## **Reserves policy** The Group's policy on reserves is to hold sufficient resources to continue the charitable activities of the group should income and fundraising activities fall short. The Group Executive Committee has always considered that the group should hold a sum Registered charity no. 1019552 **3** **Trustees’ annual report** Annual report and financial statements Year ended 31 August 2021 ## **1[st] Apsley Scout Group** equivalent to 3 months running costs (c. £10,800). The Group held unrestricted reserves of £67,470 against this at year end. This is above the level required for operating expenses. However, this was done to ensure a safe working margin, especially considering the environment at reporting date and uncertainties caused by the COVID-19 global pandemic. The group understands the Charity Commission is reviewing its guidance on reserves – once this is received the Executive Committee will review our policy. ## **Structure, governance and management** ## **Governing document** The Group's governing documents are those of the “The Scout Association”. They consist of a Royal Charter, which in turn gives authority to the Bye Laws of the Association and The Policy, Organisation and Rules of The Scout Association. ## **Recruitment and appointment of trustees** The Trustees are appointed in accordance with the Policy, Organisation and Rules of The Scout Association, including the following policies - appointing Group Administrators and Advisors other than those who are elected; the raising of funds and the administration of Group finance; the insurance of persons, property and equipment; and, Group public occasions. ## **Organisational structure** The Group is managed by the Group Executive Committee, the members of which are the ‘Charity Trustees’ of the Scout Group which is an educational Charity. As Charity Trustees they are responsible for complying with legislation applicable to charities. This includes the registration, keeping proper accounts and making returns to the Charity Commission as appropriate. The Committee consists of 3 independent representatives, Chair, Treasurer and Secretary, together with the Group Scout Leader, the Group Administrator and parent representation whom meet every 2 months. There has been a change to the rule relating to Section Leaders being Trustees of the Charity - they now have the right to choose to ‘opt in’ and if doing so are expected to play an active role in the running of the Group; some have opted to do this. Assistant Section Leaders are not normally Trustees. This Group Executive Committee exists to support the Group Scout Leader in meeting the responsibilities of the appointments and is responsible for: The maintenance of Group property; Assisting in the recruitment of leaders and other adult support; appointing any sub committees that may be required; Appointing Group Administrators and Advisors other than those who are elected. ## **Risk and internal control** The Group Executive Committee has identified the major risks to which they believe the Group is exposed, these have been reviewed and systems have been established to mitigate against them. The main areas of concern that have been identified are: Damage to the building, property and equipment – the Group would request the use of buildings, property and equipment from neighbouring organisations such as the church, community centre and other Scout Groups. Similar reciprocal arrangements exist with these organisations. The Group has sufficient buildings and contents insurance in place to mitigate against permanent loss. Injury to leaders, helpers, supporters, and members - The Group through the capitation fees contributes to the Scout Associations national accident insurance policy. Risk Assessments are undertaken before all activities. Reduced income from fund raising - The Group is primarily reliant upon income from subscriptions and fundraising. The group does hold a reserve to ensure the continuity of activities should there be a major reduction in income. The Committee could raise the value of subscriptions to increase the income to the group on an ongoing basis, either temporarily or permanently. Reduction or loss of members - The Group provides activities for all young people aged 6 to 14. If there was a reduction in membership in a particular Section or the Group as whole, then there would have to be a contraction, consolidation or closure of a Section. In the worst case scenario, the complete closure of the Group. Reduction or loss of leaders - The Group is totally reliant upon volunteers to run and administer the activities of the Group. If there was a reduction in the number of leaders to an unacceptable level in a particular Section or the Group as a whole then there would have to be a contraction, consolidation or closure of a Section. In the worst case scenario, the complete closure of the Group. ## **Statement of board of trustees’ responsibilities** The Trustees are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and regulations. Charity law requires the Trustees to prepare financial statements for each financial year. Under that law they are required to prepare the financial statements in accordance with UK Accounting Standards and Registered charity no 1019552 **4** **Trustees’ annual report** ## **1[st] Apsley Scout Group** Annual report and financial statements Year ended 31 August 2021 applicable law (UK Generally Accepted Accounting Practice), including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland. Under charity law the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Charity and of the excess of income over expenditure for that period. In preparing these financial statements, the Trustees are required to: - select suitable accounting policies and then apply them consistently; This report was approved and authorised for issue by the Board of Trustees on 6 April 2022 and signed on its behalf by: Louise Grimwood **Group Secretary** - make judgements and estimates that are reasonable and prudent; - • state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and, - prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue its activities. The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Charity’s transactions and disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Charities Act 2011. They have general responsibility for taking such steps as are reasonably open to them to safeguard the assets of the Charity and to prevent and detect fraud and other irregularities. The Trustees are responsible for the maintenance and integrity of the corporate and financial information included on the Charity’s website. Legislation in the UK governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. In addition, the Trustees confirm that they are happy that the content of the Annual Review in pages 3-5 of this document as well as the legal and administrative information on page 2, meet the requirements of the Trustees’ Annual Report under Charity law. They also confirm that the financial statements have been prepared in accordance with the accounting policies set out in the notes to the accounts and comply with the Charity’s governing document, the Charities Act 2011 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland published on 16 July 2014. Registered charity no. 1019552 **5** **1[st] Apsley Scout Group** Annual report and financial statements Year ended 31 August 2021 **Independent examiner’s report** ## **Independent examiner’s report to the board of trustees of 1[st] Apsley Scout Group** I report to the Trustees on my examination of the accounts of 1[st] Apsley Scout Group (charity number 1019552) for the year ended 31 August 2021 set out on pages 7 to 18. ## **Respective responsibilities of trustees and examiner** The Charity's Trustees are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (the Charities Act). The Charity’s Trustees consider that an audit is not required for this year under section 144 of the Charities Act and that an independent examination is needed. It is my responsibility to: - examine the accounts under section 145 of the Charities Act; - to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the Charities Act; and, - to state whether particular matters have come to my attention. This report, including my statement, has been prepared for and only for the Charity’s Trustees as a body. My work has been undertaken so that I might state to the Charity’s Trustees those matters I am required to state to them in an independent examiner’s report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Charity and the Charity’s Trustees as a body for my examination work, for this report, or for the statements I have made. ## **Basis of independent examiner’s statement** My examination was carried out in accordance with general directions given by the Charity Commission. An examination includes a review of the accounting records kept by the Charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the Trustees concerning any such matters. ## **Independent examiner's statement** I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: - accounting records were not kept in respect of the Charity as required by section 130 of the Act; or, - the accounts do not accord with those records; or, - the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. ## **Andrew Philip Nash ACA** Member of the Institute of Chartered Accountants in England and Wales – 2461833 Dated: 6 May 2022 Andy Nash Accounting & Consultancy Ltd Units 24 & 25 Goodsheds Container Village Hood Road Barry CF62 5QU The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below. Registered charity no 1019552 **6** **Statement of financial activities** Annual report and financial statements Year ended 31 August 2021 ## **1[st] Apsley Scout Group** ## **Statement of financial activities** ## **For the year ended 31 August 2021** **----- Start of picture text -----**
Unrestricted Restricted Total Total
Funds Funds Funds Funds
Year ended Year ended Year ended Year ended
31 Aug 2021 31 Aug 2021 31 Aug 2021 31 Aug 2020
Notes £ £ £ £
Income from:
Donations and legacies 2 48,182 - 48,182 36,502
Charitable activities 3 1,876 - 1,876 14,643
Other trading activities 4 1,295 - 1,295 1,405
Other income - - - 4,600
Total income 51,353 - 51,353 57,150
Expenditure on:
Raising funds 5 & 6 1,284 - 1,284 560
Charitable activities
Group activities 5 & 7 35,992 1,380 37,372 43,293
Two Waters Activities 5 & 7 707 - 707 214
Total expenditure 37,983 1,380 39,363 44,067
Net income/(expenditure) 13,370 (1,380) 11,990 13,083
Reconciliation of funds:
Total funds brought forward 11 & 12 54,100 1,380 55,480 42,397
Total funds carried forward 11 & 12 67,470 - 67,470 55,480
**----- End of picture text -----**
The notes on pages 9 to 18 form part of the financial statements. Other income in the prior year relates to an insurance claim following the theft of a trailer. Registered charity no. 1019552 **7** **1[st] Apsley Scout Group** _Annual report and financial statements Year ended 31 August 2021_ **Balance sheet** ## **Balance Sheet** ## **As at 31 August 2021** **----- Start of picture text -----**
Total Total
Funds Funds
31 Aug 2021 31 Aug 2020
Notes £ £
Fixed assets
Tangible assets 8 2,792 -
Current assets
Debtors & prepayments 9 2,029 3,928
Cash at bank and in hand 63,981 52,884
Total current assets 66,010 56,812
Creditors - amounts falling due
within one year 10 (1,332) (1,332)
Net current assets 64,678 55,480
Net assets 67,470 55,480
Funds of the charity:
Restricted funds 11 & 12 - 1,380
Unrestricted funds
General funds 11 & 12 67,470 54,100
67,470 54,100
Total charity funds 67,470 55,480
**----- End of picture text -----**
The notes on pages 9 to 18 form part of the financial statements. These financial statements were approved and authorised for issue by the Board of Trustees on 6 April 2022 and signed on their behalf by: Louise Grimwood **Group Secretary** Registered charity no 1019552 **8** **1[st] Apsley Scout Group** Annual report and financial statements Year ended 31 August 2021 **Notes to the financial statements** ## **Notes to the financial statements** ## **1. Accounting policies** ## **Basis of preparation of the financial statements** The financial statements have been prepared in accordance with ‘Charities SORP (FRS 102) - Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) second edition (effective 1 January 2019)’, the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011. The effect of any event relating to the year ended 31 August 2021, which occurred before the date of approval of the financial statements by the Board of Trustees has been included in the financial statements to the extent required to show a true and fair view of the state of affairs at 31 August 2021 and the results for the period ended on that date. The functional currency of the Charity is sterling. The amounts in the financial statements are rounded to the nearest pound. Under the exemption available to smaller charities the Board of Trustees has chosen not to include a Statement of Cash Flows within the financial statements. ## **Going concern** The financial statements have been prepared on the going concern basis as the Board of Trustees is confident that future reserves and future income is more than sufficient to meet current commitments. There are no material uncertainties that impact this assessment and the ongoing COVID-19 pandemic has had no material impact on this assessment. ## **Legal status** 1[st] Apsley Scout Group is a charitable trust registered in England and Wales, and meets the definition of a public benefit entity. In the event of the Charity being wound up, the Trustees of the Charity hold no liability. The registered address is Apsley Scout HQ, Durrants Hill Road, Hemel Hempstead, Hertfordshire, HP3 9HY. ## **Fund accounting** General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes. Restricted funds are funds that are to be used in accordance with specific restrictions imposed by donors or that have been raised by the Charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in note 10 of the financial statements. ## **Income** Income is recognised when the Charity has entitlement to the funds, any performance indicators attached to the item(s) of income have been met, it is probable that the income will be received, and the amount can be measured reliably. Donations and investitures are recognised in full in the Statement of Financial Activities when entitled, receipt is probable and when the amount can be quantified with reasonable accuracy. Gift aid receivable is included when claimable. Grant income is credited to the Statement of Financial Activities when received or receivable whichever is earlier, unless the grant relates to a future period, in which case it is deferred. Income from charitable and trading activities is credited to the Statement of Financial Activities when received or receivable whichever is earlier, unless it relates to a specific future period or event, in which case it is deferred. ## **Expenditure and irrecoverable VAT** All expenditure is accounted for on an accruals basis and has been included under expense categories that aggregate all costs for allocation to activities. Indirect costs, including governance costs, which cannot be directly attributed to activities, are allocated directly to charitable activities as any fundraising costs are immaterial. A breakdown of these expenses is outlined in note 5 of the financial statements. Irrecoverable VAT is charged against the category of expenditure for which it was incurred. ## **Tangible fixed assets and depreciation** All assets costing more than £500 are capitalised. Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of fixed assets, less their residual value, over their useful life, on the following basis: ## **Cash at bank and in hand** Cash at bank and in hand includes cash in hand, deposits with banks and funds that are readily convertible into cash at, or close to, their carrying values, but are not held for investment purposes. Registered charity no. 1019552 **9** **Notes to the financial statements** **1[st] Apsley Scout Group** Annual report and financial statements Year ended 31 August 2021 ## **Debtors and prepayments** Trade and other debtors are recognised at the settlement amount after any trade discount is applied. Prepayments are valued at the amount prepaid net of any trade discounts due. ## **Creditors and accruals** Creditors are recognised where the Charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party, and the amount due to settle the obligation can be measured or estimated reliably. ## **Financial instruments** ## **Critical estimates and judgements** In preparing financial statements it is necessary to make certain judgements, estimates and assumptions that affect the amounts recognised in the financial statements. The treatment of tangible fixed assets is sensitive to changes in useful economic lives and residual values of assets. These are reassessed annually. In the view of the Trustees in applying the accounting policies adopted, no judgements were required that have a significant effect on the amounts recognised in the financial statements nor do any estimates or assumptions made carry a significant risk of material adjustment in the next financial year. Basic financial instruments are measured at amortised cost other than investments which are measured at fair value. ## **2. Income from donations and legacies** **----- Start of picture text -----**
Unrestricted Restricted Total
Funds Funds Funds
Year ended Year ended Year ended
31 Aug 2021 31 Aug 2021 31 Aug 2021
£ £ £
Subscriptions and investitures 30,658 - 30,658
Grants 8,000 - 8,000
Donations and other income 9,524 - 9,524
48,182 - 48,182
Unrestricted Restricted Total
Funds Funds Funds
Year ended Year ended Year ended
31 Aug 2020 31 Aug 2020 31 Aug 2020
£ £ £
-
Subscriptions and investitures 18,116 18,116
Grants 10,000 1,380 11,380
Donations and other income 7,006 - 7,006
35,122 1,380 36,502
**----- End of picture text -----**
Registered charity no 1019552 **10** **Notes to the financial statements** Annual report and financial statements Year ended 31 August 2021 ## **1[st] Apsley Scout Group** ## **3. Income from charitable activities** **----- Start of picture text -----**
Unrestricted Restricted Total
Funds Funds Funds
Year ended Year ended Year ended
31 Aug 2021 31 Aug 2021 31 Aug 2021
£ £ £
Camps 277 - 277
Youth activities 924 - 924
Two Waters Activities 675 - 675
1,876 - 1,876
Unrestricted Restricted Total
Funds Funds Funds
Year ended Year ended Year ended
31 Aug 2020 31 Aug 2020 31 Aug 2020
£ £ £
-
Camps 3,552 3,552
Youth activities 10,960 - 10,960
Two Waters Activities 131 - 131
14,643 - 14,643
**----- End of picture text -----**
## **4. Income from other trading activities** **----- Start of picture text -----**
Unrestricted Restricted Total
Funds Funds Funds
Year ended Year ended Year ended
31 Aug 2021 31 Aug 2021 31 Aug 2021
£ £ £
Hut hire 788 - 788
Sale of uniforms 507 - 507
1,295 - 1,295
Unrestricted Restricted Total
Funds Funds Funds
Year ended Year ended Year ended
31 Aug 2020 31 Aug 2020 31 Aug 2020
£ £ £
Hut Hire 950 - 950
Sale of uniforms 455 - 455
1,405 - 1,405
**----- End of picture text -----**
Registered charity no. 1019552 **11** **1[st] Apsley Scout Group** Annual report and financial statements Year ended 31 August 2021 **Notes to the financial statements** ## **5. Total expenditure** **----- Start of picture text -----**
Direct Indirect Total
costs costs costs
Year ended Year ended Year ended
31 Aug 2021 31 Aug 2021 31 Aug 2021
£ £ £
Raising funds 825 459 1,284
Charitable activities
Group activities (see breakdown below) 24,007 13,365 37,372
Two Waters Activities (see breakdown below) 454 253 707
25,286 14,077 39,363
Direct Indirect Total
costs costs costs
Year ended Year ended Year ended
31 Aug 2020 31 Aug 2020 31 Aug 2020
£ £ £
Raising funds 419 141 560
Charitable activities
Group activities (see breakdown below) 32,401 10,892 43,293
Two Waters Activities (see breakdown below) 160 54 214
32,980 11,087 44,067
**----- End of picture text -----**
An analysis of expenditure on raising funds between restricted and unrestricted funds can be found in note 6. An analysis of expenditure on charitable activities between restricted and unrestricted funds can be found in note 7. Direct costs on group activities includes: |costs on group activities includes:||| |---|---|---| |Capitation|**Total**
**costs**
**Year ended**
**31 Aug 2021**
**£**
**13,837**|Total
costs
Year ended
31 Aug 2020
£
12,863| |Camp expenses
Weekly Section activities
Youth activities|**3,459**
**1,566**
**2,944**|2,037
1,080
12,259| |Uniforms and badges
Other donations|**2,076**
**125**|3,816
346| ||**24,007**|32,401| Registered charity no 1019552 **12** **Notes to the financial statements** Annual report and financial statements Year ended 31 August 2021 ## **1[st] Apsley Scout Group** Direct costs on Two Waters Activities includes: **----- Start of picture text -----**
Total Total
costs costs
Year ended Year ended
31 Aug 2021 31 Aug 2020
£ £
Course expenses 66 160
Equipment repairs and renewals 388 -
454 160
**----- End of picture text -----**
Indirect costs includes: **----- Start of picture text -----**
Total Total
costs costs
Year ended Year ended
31 Aug 2021 31 Aug 2020
£ £
Premises 8,347 6,285
Administrative costs 3,340 3,042
Governance costs 2,182 1,760
13,869 11,087
Total Total
costs costs
Year ended Year ended
31 Aug 2021 31 Aug 2020
£ £
Insurance - buildings 1,217 1,040
Insurance - minibus 245 -
Independent examination 720 720
2,182 1,760
**----- End of picture text -----**
Governance costs includes: Registered charity no. 1019552 **13** **Notes to the financial statements** Annual report and financial statements Year ended 31 August 2021 ## **1[st] Apsley Scout Group** ## **6. Expenditure on raising funds** **----- Start of picture text -----**
Unrestricted Restricted Total
Funds Funds Funds
Year ended Year ended Year ended
31 Aug 2021 31 Aug 2021 31 Aug 2021
£ £ £
Direct costs 825 - 825
Indirect costs 459 - 459
1,284 - 1,284
Unrestricted Restricted Total
Funds Funds Funds
Year ended Year ended Year ended
31 Aug 2020 31 Aug 2020 31 Aug 2020
£ £ £
Direct costs 419 - 419
Indirect costs 141 - 141
560 - 560
**----- End of picture text -----**
Registered charity no 1019552 **14** **Notes to the financial statements** Annual report and financial statements Year ended 31 August 2021 ## **1[st] Apsley Scout Group** ## **7. Expenditure on charitable activities** |**enditure on charitable activities**|||| |---|---|---|---| |Group activities
Direct costs
Indirect costs
Two Waters Activities
Direct costs
Indirect costs|**Unrestricted**
**Funds**
**Year ended**
**31 Aug 2021**
**£**
**24,007**
**11,985**
**35,992**
**454**

**253**
**707**
**36,699**|**Restricted**
**Funds**
**Year ended**
**31 Aug 2021**
**£**
**-**
**1,380**
**1,380**
**-**
**-**
**-**

**1,380**|**Total**
**Funds**
**Year ended**
**31 Aug 2021**
**£**
**24,007**
**13,365**
**37,372**
**454**
**253**
**707**
**38,079**| |Group activities
Direct costs
Indirect costs
Two Waters Activities
Direct costs
Indirect costs|Unrestricted
Funds
Year ended
31 Aug 2020
£
32,401
10,892
43,293
160
54
214
43,507|Restricted
Funds
Year ended
31 Aug 2020
£
-
-
-
-
-

-
-|Total
Funds
Year ended
31 Aug 2020
£
32,401
10,892
43,293
160
54
214
43,507| Registered charity no. 1019552 **15** **Notes to the financial statements** Annual report and financial statements Year ended 31 August 2021 ## **1[st] Apsley Scout Group** ## **8. Tangible fixed assets** **----- Start of picture text -----**
Minibus Total
£ £
Cost
- -
At 1 September 2020
Additions in the period 3,000 3,000
At 31 August 2021 3,000 3,000
Two Waters Activities
- -
At 1 September 2020
Indirect costs 208 208
At 31 August 2021 208 208
- -
At 1 September 2020
At 31 August 2021 2,792 2,792
Total Total
costs costs
31 Aug 2021 31 Aug 2020
£ £
Prepayments 2,029 3,928
2,029 3,928
– amounts falling due within one year
amounts falling due within one year
Total Total
costs costs
31 Aug 2021 31 Aug 2020
£ £
Accounts payable 612 612
Accruals 720 720
1,332 1,332
**----- End of picture text -----**
## **9. Debtors and prepayments** **10. Creditors – amounts falling due within one year** Registered charity no 1019552 **16** **Notes to the financial statements** Annual report and financial statements Year ended 31 August 2021 ## **1[st] Apsley Scout Group** ## **11. Analysis of charity funds** **----- Start of picture text -----**
Balance Income Amounts Transfer Balance
brought received expended between carried
forward in year in year funds forward
Year ended Year ended Year ended Year ended Year ended
31 Aug 2021 31 Aug 2021 31 Aug 2021 31 Aug 2021 31 Aug 2021
£ £ £ £ £
Unrestricted funds
General funds 54,100 51,353 (37,983) - 67,470
Total unrestricted funds 54,100 51,353 (37,983) - 67,470
Restricted funds
Benches 1,380 - (1,380) - -
Total restricted funds 1,380 - (1,380) - -
Total funds 55,480 51,353 (39,363) - 67,470
**----- End of picture text -----**
## **Benches funds** This was a grant from the local council to support the purchase of benches. **----- Start of picture text -----**
Balance Income Amounts Transfer Balance
brought received expended between carried
forward in year in year funds forward
Year ended Year ended Year ended Year ended Year ended
31 Aug 2020 31 Aug 2020 31 Aug 2020 31 Aug 2020 31 Aug 2020
£ £ £ £ £
Unrestricted funds
General funds 42,397 55,770 (44,067) - 54,100
Total unrestricted funds 42,397 55,770 (44,067) - 54,100
Restricted funds
Banches - 1,380 - - 1,380
Total restricted funds - 1,380 - - 1,380
Total funds 42,397 57,150 (44,067) - 55,480
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Registered charity no. 1019552 **17** **Notes to the financial statements** Annual report and financial statements Year ended 31 August 2021 ## **1[st] Apsley Scout Group** ## **12. Analysis of net assets** **----- Start of picture text -----**
Unrestricted Restricted Total
Funds Funds Funds
Year ended Year ended Year ended
31 Aug 2021 31 Aug 2021 31 Aug 2021
£ £ £
Fixed assets 2,792 - 2,792
Current assets 66,010 - 66,010
Current liabilities (1,332) - (1,332)
67,470 - 67,470
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Unrestricted Restricted Total
Funds Funds Funds
Year ended Year ended Year ended
31 Aug 2020 31 Aug 2020 31 Aug 2020
£ £ £
Current assets 55,432 1,380 56,812
Current liabilities (1,332) - (1,332)
54,100 1,380 55,480
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## **12. Trustee remuneration** During the year, no Trustee received any remuneration (2020 - £NIL). No members of the Board of Trustees received reimbursement of expenses related to attendance at trustee meetings (2020 - £NIL). ## **13. Related party transactions** During the year there were no related party transactions (2020 - £NIL). Registered charity no 1019552 **18**