10TH CHELTENHAM (ALL SAINTS) SCOUT GROUP TRUSTEES, REPORT AND FINANCIAL STATEMENTS For the year ended 31 December 2024 CONTENTS PAGES TRUSTEES, REPORT STATEMENT OF FINANCIAL ACTIVITIES BALANCE SHEET NOTES TO THE FINANCIAL STATEMENTS INDEPENDENT EXAMINER'S REPORT Registered Charity Number: 1021252 (England & Wales) ESB Accountsncy 9 Monica Drive Cheltenham GL50 4NQ
10TH CHELTENHAM (ALL SAINTS) SCOUT GROUP REPORT OF THE TRUSTEES Year ended 31 December 2024 STRUCTURE, GOVERNANCE AND MANAGEMENT The governing document is the standard constitution for Scout Groups as recommended by The Scout Association (Royal Charter 4 January 1912). It has been a registered charity with number 1021252 since 23 May 1993. It is managed by its trustees with assistance from the section leaders for Beavers, Cubs and Scouts. Trustees The serving trustees and changes throughout the year are.. Thomas James Bailey (Retired 24 April 2024) Sara Louise Boulton Mark John Harris Kelly Anne MacKinnon Richard George Manning (Retired 24 April 2024) Nicole Marie Francoise Sullivan Naomi Marie Austin Emma Claire Demiott Frank Sly Thomas Mary Sanders-Buchanan (Appointed 24 April 2024) Stephen Bru Litchfield (Appointed 24 April 2024) Luke Robert Gallagher (Appointed 22 May 2024) Thomas William Lyness Oakes (Appointed 22 May 2024) Phillip John Duroe-Richards (Appointed 11 September 2024) The trustees correspond regularly and normally meet as trustees quarterly. OBJECTIVES AND ACTIVITIES The purposes of the Charity continue to be.. Providing Scouting and Outdoor Activities for young people aged from 6 to 14 years. ENSURING DELIVERY OF THE CHARITY'S AIMS AND PUBLIC BENEFIT Our activities benefit children by giving them a range of eXperIenS that assist with their personal development in a safe environment. All of our trustees and leaders have been given safeguarding training. Our aims include benefiting the general public.
10TH CHELTENHAM (ALL SAINTS) SCOUT GROUP REPORT OF THE TRUSTEES (Continued) Year ended 31 December 2024 ACHIEVEMENTS AND PERFORMANCE Scouts: During 2024 Scouts achieved Adventure, Circus skills, Communicator, Craft, Electronics, Fundraising, Global issues, Quartennaster, Astronomer, Navigator Badges as well as Joining In and Nights Away Staged Badges. They participated in many activities, including building Go carts, orienteering using OS maps, fire crafting, making soda rockets, go I Skating. Nine Scouts went on an adventure weekend at Blackwell Adventure in Bromsgrove, staying away two nights. They enjoyed going on the tree trek, the zip wire, grass-sleds, as well as laser tag, abseiling and swimming. Four Scouts went to the uniformed performan of the Aladdin Pantomime at the Everyman Theatre in November and four Scouts attended the Remembrance Parade with 1 St Prestbury. At the end of 2024 there were 12 Scouts in the Group. There are 3 leaders. Cubs: During 2024, Cubs achieved their Artist, Athletic, Road Safety, Entertainer, Home Safety and Intemational Activity badges as well as Hikes and Nights Away Staged Badges and parts of the 6 Challenge badges. They participated in many activities including planting bulbs, boating on Pittville Lake, den building at Crickley Hill Country Park, cooking on a camp fire, making pancakes and cycling on the BMX track in Pittville park. They also visited Cheltenham Fire Station and the Everyman Theatre for a backstage tour. The Cubs went on an adventure weekend at Blackwell Adventure in Bromsgrove staying away two nights. They enjoyed going on zip-lines, go-carts, grass-sleds as well as laser tag and swimming. Seven Cubs went to the unifomied performance of the Aladdin Pantomime at the Everyman Theatre in November and seven Cubs attended the remembrance parade with 1 st Prestbury. In April, the 16 Cubs enjoyed our first ever sleepover at the hut, sleeping in our newly bought POP-UP tents. At the end of 2024 there were 21 Cubs and a strong waiting list. During the year, 10 Cubs achieved their Silver Award and 6 moved up to Scouts. There are 4 Leaders, (2 that were newly invested this year) and 1 Young Leader. Beavers: During 2024 the Beavers achieved their Cook, Experiment, Cyclist, Health & Fitness, Gardener, Communicator, Space and Animal Friend Activity Badges as well as Hikes, Emergency Aid, Musician and Nights Away Staged Badges. All the Beavers have achieved at least one of the 6 Challenge Badges. They participated in many activities including boating on Pittville Lake. taking part in a kids Zumba session, cooking on a campfire and den building in Crickley Hill County Park. They also had a pantomime workshop from the Everyman Theatre. Many Beavers went on an adventure weekend at Blackwell Adventure in Bromsgrove (staying away for one night) where they enjoyed going on zip-lines, go-carts, grass-sleds as well as an
10TH CHELTENHAM (ALL SAINTS) SCOUT GROUP REPORT OF THE TRUSTEES (Continued) Year ended 31 December 2024 obstacle course and swimming. Nine Beavers went to the uniformed performance of the Aladdin Pantomime at the Everyman Theatre in November and nine Beavers attended the remembrance parade with 1 st Prestbury. At the end of 2024 there were 24 Beavers and a strong waiting list. During the year, 5 Beavers have moved to Cubs and 7 achieved their Bronze Award. There are 6 Leaders, 5 of whom were newly invested this year. FINANCIAL REVIEW The Trustees are responsible for preparing financial statements that give a true and fair view of the state of affairs of the charity and of its financial activities as at the end of the financial year and of the financial activities for that year. In preparing the financial statements they should ensure that they.. Select suitable accounting policies and then apply them consistently., Make judgments and estimates that are reasonable and prudent., state whether the policies adopted are in accordance with the Charities SORP and with applicable accounting standards, subject to any material departures disclosed and explained in the financial statements. Prepare the financial statements on a going concern basis unless it is inappropriate to presume that the Charity will continue to function. The charity's income is below the level requiring an audit by a Registered Auditor. Instead, a review by an Independent Examiner is appropriate. The Trustees have appointed ESB Accountancy of Cheltenham as Independent Examiners. ESB Accountancy is available for re-election under the provisions of the Charities Act 2011. Fundraising sources We continue to receive our funds from subscriptions and various fundraising activities as we assist our local community. We had various social and fundraising initiatives (cake sales during ra week). We have received grants from: Gloucestershire County Council, Cheltenham Borough Council, Gold Cup Community Fund and The Leslie Sell Charitable Trust. Investment policy and objectives Funds have continued to be invested in accordance with our objectives of maintaining a stable base. The trustees have adopted the provisions of Accounting and Reporting by Charities: Financial Reporting Standard applicable in the UK and Ireland (FRS 102) (effective 1 January 2015}. Reserves policy We continue to review our approach to reserves but do need significant funds at year end as we have large commitments in the first quarter of each financial year
10TH CHELTENHAM (ALL SAINTS) SCOUT GROUP REPORT OF THE TRUSTEES (Continued) Year ended 31 December 2024 Statement of Financial Activities The Statement of Financial Activities is shown on page 4 with a more detailed analysis of income and expenditure on pages 6 and 7. Risk management The major financial risk to the Charity would be a failure to generate sufficient income to pay for our annual commitments to The Scout Association. PLANS FOR THE FUTURE Having secured permission to hold sleep overs at the Scout Hut, our Group hopes to organise a Scout Hut sleep over in the coming year for each section. One volunteer of the Group holds an Indoor Night Away pemiit. We envisage being able to assist an additional volunteer to qualify for a Greenfield Night Away permit. We are improving our Hut furniture with grant assistance. Approved by order of the board of trustees on 31 March 2025 and signed on its behalf by; Sarah L B on- rustee 10TH CHELTENHAM (ALL SAINTS) SCOUT GROUP
STATEMENT OF FINANCIAL ACTIVITIES RECEIPTS AND PAYMENTS ACCOUNT For the year ended 31 December 2024 Year Year 2024 Restricted 2023 INCOME FROM Subscriptions Fundraising & sundry Camps & events Gift aid tax on fundraising 5,455 10,431 4,843 5,247 8,161 3,590 Grants Total income EXPENDITURE (NOTE 2) Cost of generating funds Other trading activities Charitable expenditure Scout Association objectives Total expenditure 12,160 6,250 28,716 NET INCOMEI (EXPENDITURE) 4,796 799 (2,393) RECONCILIATION OF FUNDS Total funds brougbt forward 56 TOTAL FUNDS CARRIED £855 FORWARD CONTINUING OPERATIONS All income and expenditure has arisen from continuing activities. The notes on pages 6 to 7 form part of these financial statements.
10TH CHELTENHAM (ALL SAINTS) SCOUT GROUP BALANCE SHEET As at 31 December 2024 2024 2023 Notes CURRENT ASSETS Bank- current account 8,285 855 3,413 Bank- restricted funds CREDITORS Sundry creditors due within one year Special collections - restricted NET CURRENT ASSETS NET ASSETS FUNDS Unrestricted Funds Restricted Funds £855 £56 The financial statements were approved b 2025 and signed on its behalf by: oard of Trustees on 31 March S L Boulton Trustee PJD roe-Richards Trustee The notes on pages 6 to 7 form part of these financial statements.
10TH CHELTENHAM (ALL SAINTS) SCOUT GROUP NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2024 1. ACCOUNTING POLICIES Basis of preparing the financial statements The financial statements of the charity, which is a public benefit entty under FRS 102, have been prepared in accordance with 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 102 "The Financial Reporting Standard applicable in the UK and Ireland" and the Charities Act 2011. The financial statements have been prepared under the historic cost convention, with the exception of investments which are included at market value, as modified by the revaluation of certain assets. Income Income, including tax recoveries on gift aid income, is included when the cash is received. Expenditure Expenditure is recognised when payment is made or when a liability has been incurred or is anticipated but no payment has been made. It is classified under headings that aggregate all costs related to the category. Governance costs These are principally costs paid to third parties for management purposes. Tangible fixed assets Tangible fixed assets, currently none, are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected life. Taxation The charity is exempt from corporation tax on its charitable activities. It is not, however, exempt from VAT and irrecoverable VAT is included in the costs of those items to which it relates. Fund accounting Funds are classified in the manner in which they are allowed to be spent. The General Fund deals with funds that can be spent for furthering the social and charitable work of the Charity. Designated Funds are funds that have been set aside for specific purposes, but which can be retumed to the General Fund at any time if a Trustees, Meeting so decides. Restricted Funds are funds whose use is restricted according to the terms on which they were received e.g. collections for specific causes.
10TH CHELTENHAM (ALL SAINTS) SCOUT GROUP NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2024 2. ANALYSIS OF EXPENDITURE Year 2024 Year 2023 Charitsble Activities Scout capitation fees Camps & Beaver, Cub & Scout expenses 3,412 3,198 Cost of Generating Funds Telephone Utilities 218 463 1,889 2,895 223 IT & admin Independent examination fees Legal fees Rent, rates & Insuran - Cheltenham Borough HQ refurbishment project HQ general maintenance Total Other Costs 300 250 1,900 757 1,552 7,152 21,960 268 Total Expenditure £24 183 £38 462 3. GRANTS & SPECIAL DONATIONS RECEIVED National Lottery Communty Fund The Leslie Self Trust £10 000 Hut Refurbishment Appeal £12715 4. SPECIAL COLLECTIONS- RESTRICTED None in the last 2 years.
10TH CHELTENHAM (ALL SAINTS) SCOUT GROUP THE INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE FUND I report to the charity's trustees on my examination of the accounts of 1 Oth Cheltenham (All Saints) Scout Group for the year ended 31 Dember 2024. Responsibilities and basis of report As the charity trustees of the Group, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ("the Act.). The charity's trustees consider that an audit is not required for this year under section 144{2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is required. I report in respect of my examination of the Group's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. 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: 1 . Accounting records were not kept in respect of the Group as required by section 130 of the Act. or 2. The accounts do not accord with these records; or 3. The accounts do not comply with the applicable requirements concerning the form and contents 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 confirm that there are no other matters to which your attention should be drawn to enable a proper understanding of the accounts to be reached. David S Black CA For ESB Accountancy Reporting Accountsnts 9 Monica Drive Cheltenham GL50 4NQ Dated: 31 March 2025