2[nd] Mortlake Scout Group
TRUSTEES' ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
Registered Charity No.1021519
2[nd] Mortlake Scout Group
CONTENTS
Page
- 1-5 Trustees' Annual Report 6 Independent Examiner’s Report 7 Receipts and Payments Account 8 Statement of Assets and Liabilities 9 Notes to the Financial Statements
2[nd] Mortlake Scout Group
TRUSTEES' ANNUAL REPORT
The Trustees present their report and unaudited financial statements for the year ended 31 March 2024.
REFERENCE AND ADMINISTRATION DETAILS
Charity Name 2nd Mortlake Scout Group ("The Group") Charity Number 1021519 Trustees Edward de Waal (Chair) Frances Tracey (Treasurer) Sophie O'Neile (Secretary) (until 14 May 2024) Keith Wincott (Group Scout Leader) Rob Oddy (Scout Leader) Sanjay Makan (from 26 September 2023) Helen Young (Beaver Leader - Tuesday) Hannah Wincott (Beaver Leader - Monday) Michael Gray (until 22 March 2024) Principal Address The Gymnasium Alder Road Mortlake London SW14 8ER Bankers HSBC Bank PLC 67 George Street Richmond TW9 1HG CAF Bank Ltd 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4JQ Independent Examiner Ms Sarah Spalding FCCA, AMCT 37 Manor Crescent Byfleet Surrey KT14 7EN
David Eden (Burton Explorers Leader) Hugh Choudhury Sarah Mountcastle (until 4 June 2023) Nick Hubbard Julie Haarhoff Julia Earl (until 14th May 2024) Emily Barns Angelika Wilczek (from 23 January 2024) Matt Alcock (from 22 March 2024)
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2[nd] Mortlake Scout Group
TRUSTEES' ANNUAL REPORT (continued)
STRUCTURE, GOVERNANCE AND MANAGEMENT
TYPE OF GOVERNING DOCUMENT
The Group's governing documents are those of 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.
CONSTITUTION
The Group is a registered charity established under the rules of The Scout Association.
TRUSTEE SELECTION
The Trustees are appointed in accordance with the Policy, Organisation and Rules of The Scout Association.
MANAGEMENT
The Group is managed by the Trustee Board, 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 Board exists to support the Group Scout Leader in meeting the responsibilities of their appointment.
RISK AND INTERNAL CONTROL
The Trustee Board has a responsibility to identify, assess and manage the risks to which the Group is exposed. These have been identified and reviewed by the Board and systems have been established to manage them.
The main risks that have been identified are:
Risk: Damage to the Group’s HQ building and equipment.
Management: If the HQ building became unusable, the Group would seek to rent other buildings from neighbouring organisations such as the church, community centre or other Scout Groups. If its equipment was damaged it would seek to purchase replacements or borrow from other Scout Groups. The Group has sufficient buildings and contents insurance in place to mitigate against permanent loss and holds sufficient cash reserves to cover immediate repairs to the building. The Group also maintains a Risk Assessment for the building.
Risk: Repairs to the Group’s HQ building. The Group leases its building under a full repairing lease from the Diocese of Southwark and the Parish of Mortlake ("the Church"). Therefore, it is liable for continuing repairs to the structure.
Management: A dedicated member of the Trustee Board regularly reports on the condition of the building and any repairs needed. The Group holds reserves against this potential future liability.
Risk: Lease on the Group’s HQ building not renewed. The Group leases its building under a 7 year lease. The lease has been renewed for the last 100 years since the Group was founded. However there is a risk that the Church could not renew the lease.
Management: If the Group could no longer use its HQ building, it would seek to rent other buildings from neighbouring organisations such as the Church, community centre or other Scout Groups. Therefore the Group holds cash reserves to cover the increased costs of renting alternative premises.
Risk: Injury to leaders, helpers, supporters and members.
Management: The Group is covered by the Scout Association’s national accident insurance. Premiums are paid as part of the Scout
Capitation fees that are paid each year. The Group pays for an annual extension to cover up to 25 helpers/volunteers. Risk Assessments are undertaken before all activities and risks mitigated as far as possible.
Risk: Reduction or loss of leaders.
Management: The group is totally reliant upon unpaid volunteers to run and administer the activities of the group. However there is a continuous recruitment programme for adult volunteers including leaders. 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 would be required.
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2[nd] Mortlake Scout Group
TRUSTEES' ANNUAL REPORT (continued)
Risk: Reduction or loss of members.
Management: The Group provides activities for all young people aged 4 to 18. 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 would be required.
Risk: Reduction in income.
Management: The Group is primarily reliant upon income from subscriptions and fundraising. The group holds a reserve to ensure the continuity of activities should there be a major reduction in income. The Group would also seek to increase income from lettings, general fundraising and subscriptions in such a situation.
Risk and Internal Control of Finances
The Group has put in place systems of internal controls that are designed to ensure its money is safe, properly used and accounted for to meet its legal and other obligations (e.g. the Charities Act and the Policies, Organisation and Rules (POR) of the Scout Association).
Controls: The Treasurer maintains detailed accounts of all spending and income, records of receipts, reports on the Group’s financial position to each Trustee Board meeting and arranges for independent scrutiny of the annual accounts. Two authorisations are required for all payments and these are made by use of electronic funds transfer and card payments where possible. The Trustee Board has also put in place Investment, Reserves & Expenses Policies.
OBJECTIVES AND ACTIVITIES
SUMMARY OF THE OBJECTS OF THE CHARITY
The Purpose of Scouting
Scouting exists to actively engage and support young people in their personal development, empowering them to make a positive contribution to society.
The Values of Scouting
As Scouts we are guided by these values: Integrity - We act with integrity; we are honest, trustworthy and loyal. Respect - We have self-respect and respect for others. Care - We support others and take care of the world in which we live. Belief - We explore our faiths, beliefs and attitudes.
Co-operation - We make a positive difference; we co-operate with others and make friends.
The Scout Method
Scouting takes place when young people, in partnership with adults, work together based on the values of Scouting and:
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enjoy what they are doing and have fun
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take part in activities indoors and outdoors
-
learn by doing
-
share in spiritual reflection
-
take responsibility and make choices
-
undertake new and challenging activities
-
make and live by their Promise.
OPPORTUNITIES FOR ALL FUND
The Group provides assistance through its Opportunities for All Fund, supporting inclusivity, where parents are in financial hardship for membership fees and the costs of camps and other activities. The Fund provided help to 3 young people during the year who otherwise would not have been able to participate in Scouting.
LEADERS
The Group also provides training courses for leaders and assistant leaders and it pays for their uniforms.
PUBLIC BENEFIT STATEMENT
The Group meets the Charity Commission's public benefit criteria under both the advancement of education and the advancement of citizenship or community development headings.
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2[nd] Mortlake Scout Group
TRUSTEES' ANNUAL REPORT (continued)
ACHIEVEMENTS, PERFORMANCE, FINANCIAL REVIEW AND OTHER INFORMATION
Review of activities
All the sections continued to run a wide variety of activities. The newly formed Squirrels Drey for young people aged 4-6 years made a successful start with sessions on various topics including safety, music and the leap year. For Beavers, activities included a session on fire safety and visits to the Chiswick RNLI Lifeboat station and the Kingston Apple Store as well as joining other Colonies for the Richmond District Disability Awareness day. The two Cub Packs meetings included cooking sessions, learning to put up tents and visiting the local fire station. The Scout Troop activities included improving their tenting and shelter building skills, learning to build their own kites, a climbing evening and meeting the local police. A successful Group Birthday Barbecue and Photo was held in June.
All Sections attended the District Korea Camp in August 2023 at Paccar Scout Camp in Buckinghamshire. The Cub packs also enjoyed a weekend of activities at PGL in March 2024. Both Beaver Colonies again held a successful sleepover in the hut in March 2024.
Young people from all sections, along with leaders and parents attended the annual Remembrance Sunday Parade to the war memorial in Sheen.
Group numbers continue to be robust and all Sections have waiting lists.
Although not part of the Group as they fall under Richmond upon Thames District, the Burton Explorers make use of the Scout Hall and group equipment for their meetings, activities and camps. There is a partnership agreement in place to cover this.
A new 7 year lease on the building was signed in September 2023 (effective July 2022) and the rent has increased from £250 to £700 per annum (index linked).
Income
Total income in the year was £57,195 (2023: £42,547).
The fundraising events during the year included Barnes Fair, a pool party and bag packing at a local supermarket.
The Group also raises funds through hall lettings, a 200 club, and by claiming gift aid on eligible donations.
| The Group was grateful to have received the following donations and grants during the year:- | The Group was grateful to have received the following donations and grants during the year:- | The Group was grateful to have received the following donations and grants during the year:- | |
|---|---|---|---|
| Donations | Grants | ||
| Corporate donations (Bank of America) | £392 | Jack Petchey Foundation | £1,000 |
| Kew Village Market | £500 | The Scout Association | £500 |
| Hyllendune Lodge | £650 | ||
| Jack Petchey Awards | £600 | ||
| Individual donations | £1,188 | ||
| Total | £3,330 | Total | £1,500 |
Expenditure
Total expenditure in the year was £59,273 (2023: £45,433). Expenditure in the year to March 2024 included £3,000 on legal fees in connection with the renewal of the lease on the building and £5,000 on architects fees and other costs relating to the garage refurbishment. The group also invested £3,000 in new camping equipment and £2,600 on periodic repairs/maintenance of the hall.
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2[nd] Mortlake Scout Group
TRUSTEES' ANNUAL REPORT (continued)
Group Funds
The Group had total funds of £99,254 at the year end (2023: £101,332) after recording a net deficit for the year of £2,078 (2023: net deficit of £2,886). All the funds are unrestricted (see note 5 for the Group's reserves policy). In accordance with the terms of the grant, the £1,000 Jack Petchey Foundation Leader Award was treated as restricted income. The Scout Association £500 Early Years Grant and the £500 donation from Kew Village Market have been treated as restricted income in the year as they were for specific purposes - the new Squirrel Drey and the garage refurbishment respectively. All amounts treated as restricted income have been fully spent in the year.
Future Plans
The Group will continue with its fundraising efforts and grant applications to raise funds for the continued development of 2nd Mortlake Scout Group. It will also ensure that the Skills for Life plan is developed and that all sections learn new skills and have fun and adventures as part of Scouts.
The sections will continue to develop balanced, challenging programmes for the young people, with adventure appropriate to their age and abilities, which are measured through the Programme Quality Checker which is leading to more of our young people gaining top awards in their sections.
The sections hold regular youth forum discussions ensuring their ideas are incorporated in all section programmes and that activities are youth shaped and youth led.
The lease for the Group's HQ building was renewed during the year and expires in July 2029. Planning permission for the renovation of the garage next to the HQ was granted during the year and work is expected to be completed during Summer 2024 or 2025.
The website and Group Facebook pages will continue to be developed, further increasing community impact and perception within the local community.
DECLARATION
The trustees declare that they have approved the trustees' report above.
Signed on behalf of the charity's trustees.
Edward de Waal
Chair
29 May 2024
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INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF 2ND MORTLAKE SCOUT GROUP
I report to the trustees on my examination of the accounts of the 2nd Mortlake Scout Group for the year ended 31 March 2024, which are set out on pages 7 to 9.
RESPONSIBILITIES AND BASIS OF REPORT
As the charity trustees of the 2nd Mortlake Scout Group, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the 2nd Mortlake Scout Group accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the 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:
-
accounting records were not kept in respect of the 2nd Mortlake Scout Group as required by section 130 of the Act; or
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the accounts do not accord with those records
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.
Signed
Ms Sarah Spalding FCCA, AMCT 37 Manor Crescent Byfleet Surrey KT14 7EN
29 May 2024
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2[nd] Mortlake Scout Group
RECEIPTS AND PAYMENTS ACCOUNT FOR THE YEAR ENDED 31 MARCH 2024
| Total | Total | ||||||
|---|---|---|---|---|---|---|---|
| Notes | Restricted | Unrestricted | 2024 | Restricted | Unrestricted | 2023 | |
| £ | £ | £ | £ | £ | £ | ||
| RECEIPTS | |||||||
| Membership subscriptions | - | 22,027 22,027 |
22,027 | - | 19,492 19,492 |
19,492 | |
| Less capitation fee | - | (8,250) | (8,250) | - | (5,900) | (5,900) | |
| Net membership subscriptions retained | - | 13,777 13,777 |
13,777 | - | 13,592 13,592 |
13,592 | |
| Fundraising activities | - | 3,482 3,482 |
3,482 | - | 3,565 3,565 |
3,565 | |
| 200 Club | - | 2,294 2,294 |
2,294 | - | 3,107 3,107 |
3,107 | |
| Corporate donations | - | 392 392 |
392 | - | 414 414 |
414 | |
| Other donations | 500 | 2,438 2,938 |
2,938 | - | 522 522 |
522 | |
| Income from camps/activities | 1 | - | 15,780 15,780 |
15,780 | - | 11,363 11,363 |
11,363 |
| Grants | 2 | 1,500 | - 1,500 |
1,500 | - | - - |
- |
| Gift aid | - | 14,100 14,100 |
14,100 | 8,396 8,396 |
8,396 | ||
| Other income | - | 1,734 1,734 |
1,734 | - | 1,200 1,200 |
1,200 | |
| Interest received | - | 1,198 1,198 |
1,198 | - | 388 388 |
388 | |
| TOTAL RECEIPTS | 2,000 | 55,195 57,195 |
57,195 | - | 42,547 42,547 |
42,547 | |
| PAYMENTS | |||||||
| Utilities | - | 2,285 2,285 |
2,285 | - | 2,713 2,713 |
2,713 | |
| Rent | 3 | - | - - |
- | - | 549 549 |
549 |
| Insurance | - | 1,376 1,376 |
1,376 | - | 1,371 1,371 |
1,371 | |
| General group/section running costs | 4 | 500 | 13,069 13,569 |
13,569 | - | 8,821 8,821 |
8,821 |
| Professional fees | - | 3,012 3,012 |
3,012 | - | - - |
- | |
| Camping equipment | 1,000 | 2,109 3,109 |
3,109 | - | 6,612 6,612 |
6,612 | |
| Camp/activities expenditure | - | 22,507 22,507 |
22,507 | 16,287 16,287 |
16,287 | ||
| Hall maintenance/running costs | 4 | - | 6,542 6,542 |
6,542 | - | 3,353 3,353 |
3,353 |
| Hall refurbishment | 500 | 4,595 5,095 |
5,095 | 3,060 3,060 |
3,060 | ||
| Cost of fundraising | - | 493 493 |
493 | - | 1,481 1,481 |
1,481 | |
| 200 club | 1,040 1,040 |
1,040 | - | 1,054 1,054 |
1,054 | ||
| Bank charges | 120 120 |
120 | - | 132 132 |
132 | ||
| Sundry expenses | - | 125 125 |
125 | - | - - |
- | |
| TOTAL PAYMENTS | 2,000 | 57,273 59,273 |
59,273 | - | 45,433 45,433 |
45,433 | |
| (DEFICIT)/SURPLUS OF RECEIPTS | |||||||
| OVER PAYMENTS | 0 | (2,078) | (2,078) | 0 | (2,886) | (2,886) |
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2[nd] Mortlake Scout Group
STATEMENT OF ASSETS AND LIABILITIES AS AT 31 MARCH 2024
| Notes | 2024 | Total | 2023 | Total | |||
|---|---|---|---|---|---|---|---|
| Restricted | Unrestricted | 2024 | Restricted | Unrestricted | 2023 | ||
| £ | £ | £ | £ | £ | £ | ||
| CURRENT ASSETS | |||||||
| Cash at Bank and in hand | - | - 99,254 |
99,254 | - | - 101,332 |
101,332 | |
| NET ASSETS | - | - 99,254 |
99,254 | - | - 101,332 |
101,332 | |
| FINANCED BY: | |||||||
| RETAINED FUND | |||||||
| Balance brought forward | - | - 101,332 |
101,332 | - | - 104,218 |
104,218 | |
| (Deficit)/surplus for the year | - | - (2,078) |
(2,078) | - | - (2,886) |
(2,886) | |
| RETAINED FUND CARRIED | RETAINED FUND CARRIED | - | - 99,254 |
99,254 | - | - 101,332 |
101,332 |
| Sources of Funds | |||||||
| Savings accounts | - | - 54,237 |
54,237 | - | - 52,805 |
52,805 | |
| Current accounts | - | - 45,017 |
45,017 | 48,527 | 48,527 | ||
| TOTAL | - | - 99,254 |
99,254 | - | - 101,332 |
101,332 |
These accounts were approved by the Trustees on 29 May 2024 and signed on behalf of all the Trustees by
Edward de Waal Chair
Frances Tracey ACMA Treasurer
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2[nd] Mortlake Scout Group
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
1) Camp 2024 Deposits
Camp/activities income includes £1,209 for summer camp 2024 deposits (2023 camp deposits: £1,547).
2)
Grants
Grants received during the year are from the Jack Petchey Foundation (£1,000) and the Scout Association Early Years Grant (£500) for the new Squirrel Drey. Both grants were fully utilised during the year.
3)
Rent
Rent paid in the current year is £nil (2023 £549) as the invoices under the new lease signed in September 2023 were received after 31st March. Rent is index linked based on the retail price index. The amounts paid after 31st March are £700 to July 2023 and £775 to July 2024.
4)
Hall maintenance/running costs
Costs relating specifically to the hall such as annual servicing/statutory testing (£2,363) are now included in hall running/maintenance costs. These costs were previously included under Group running costs. The comparative amounts for 2023 have been adjusted by £1,153. Hall maintenance costs in 2024 includes £2,600 on periodic maintenance/repairs in line with the full repairing lease.
5)
Reserves Policy
The Group aims to maintain cash reserves for contingencies/unforeseen circumstances as discussed in the risk and internal controls section on pages 3 and 4. This includes £10,000 set aside for temporary accommodation should the need arise and £28,000 to reflect the fact that the lease on the hall is a full repairing lease.
Therefore at 31st March 2024 the amount of reserves for such contingencies has been agreed at £38,000.
The group has also earmarked a substantial amount for the cost of refurbishment of the garage adjacent to the hall. This is expected to be completed over summer 2024 or 2025.
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