REGISTERED CHARITY NUMBER: 1023312 REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 3110312024 FOR DARTFORD CAMBRIA SEA scoITr GROUP
DARTFORD CAMBRIA SEA SCOUT GROUP CONTENTS OF THE FINANCIAL STATEMEKrs FOR THE YEAR ENDED 31 MARCH 2024 Report of th• Trustees Ito3 Independent Examinerfs Report Statement of Financlal Actlvltles Balance Sheet Notes to the Financial Ststements 7t013
Dartford Cambria Sea Scout Group www.CambriaSeaSwuts.org Centre Royal Naval Rec(yJnlsed Sea Scout Group No. 81 Régistered Charities No. 1023312 Group Scoul Leader- Steve Newton Trustees. Annual Re ort for the 0110412023 to 3110312024 eriod A. Reference and administration details Charity Name Rogistered Charity Number Registered Scout Association Number Dartft)rd Cambria Sea Scout Group 1023312 39706 Charlty's prlnclpal address cjo Steve Newton 59 Kingfisher Drive Greenhithe Kent DA9 9RT Name of charlty trustees who manage the charlty:. Bridget Busfield - Chair Stephen Newton - Group Scout Leader Jackie Slingo Lynn Coote Josh Sweet Kieran Wootten Lia Lampton Gary Williams James Brry)ks Names of the trustees for th¢ Charity, rf any. (for example, any custodian trustees) Scout Association B. Structure. govemance and management The Group's governing documents are those of the Scout Association. They nSISt of a Royal Charter. which in tum gNes authority to the Bye Laws of the Association and the Policy, Organisation and Rules of the Scout Association. The Group is a trust established under its rules which are common to all Scouts. The Trustees are appointed in accordance with the Policy, Organisation and Rules of the Scout Association and are appointed at the Annual General Meeting, either by eleGtion or by approval of their nomination and seNe for a period of one year. They are then eligibte for re-election or re-nomination. Other trustees m8y be c(Fopted during the year to setve until the next AGM. Additional governance issues (Optional inforniation} The Group is managed by the Group Executive Committee. the members of which are the 'Chaiity Trustees, of the Scout Group whi¢h is an educational charity. As charty trustees they are responsible for complying wilh legislation applicable to charities. This includes the Scouts
Dartford Cambria Sea Scout Group ¥Nww.CambriaSe8Scouts.org RYA Training Centre Royal Naval Recognlsed Sea Sut Group No. 81 Registered Charities No. 1023312 Group Scout Leader- Steve Newton registration, keeping proper accounts and making retums to the Charity Commission as appropriate. The Committee consisls of 3 independent representatives, Chair, Treasurer and Secretary together with the Group Scout Leader. individual Section Leaders and parent's representstion and meets approximately every 2 months. The Group Ex8culive Committ88 exists lo support the Group Scout Leader in meeting the resp(SibIlitieS of the appointment and Is responslble for., The maintenance of Group propety. The raising of funds and the administraticffl of Group finances. The insurance of persons, property and equipment; Group public occasions- Assistlng in the recruitment of leaders arKI adult support. Appointing any sub committee that may be required- Appointing Group Administrators and Advisors other than those who are elected. The Group has in place systems of intemal controls that are designed lo provide reasonable assurance against material mismanagement or loss, these include 2 signatures for all payments and a comprehensive insurance policies to ensure that insurable risks are covered. C. Objectives and activities The objectives of the Group are as a unit of the Scout Association. The aim of the Scout Association is to promote the development of young people in achieving their full physical. intellecbjal, social and spiritual potential, as individuals, as r8sponsibl8 citizens and as members of their local national and intemational communities. The method of achieving the Aim of lh8 Association is by providing an enjoyable and attractive scheme of progresslve training. based on the Scout Promlse and Law and guided by adult leadership. Achievements and perfomiance Membershlp Over the year membership has fallen slightly which is to be expected after the dramatic increase following the COVID pandemic however numbers remain strong. Leadership has remained ¢onsistent. Youth M8mbershi January 2024 28 January 2023 22 Varfalion Beaver Scouts Cub Scouts 42 38 Scouts 55 68 Expbrers TOTAL YOUTH MEMBERSHIP 29 37 154 163 Scouts
Dartford Cambria Sea Scout Group www.CambriaSeaScouts.org Tralnlng Centre Royal Naval RecrKJnised Sea Scout Group No. 81 Registorod Charities No. 1023312 Group Scout Leader- Steve Newton Adult Leadershi Jan 2024 January 2023 19 Variation Sections leaders 19 S8ctlonal Assiglants & Skills Irkstructors 12 12 Group Scout Leaders TOTAL LEADERSHIP 32 32 The Group Executive Committee mel less frequently Ihan desired however it was a busy year with a great deal of expenditure on upgrading facilitres and equipment. D. Financial review Lega¢y The Group is honoured to report that the late Mr Roger Rowe- our previous President left a legacy to the Group upon hls death. The funds were reIVed Into the group this year in the form of both equipment and a financial donation. The future of the group financially is therefore sound and the fijnds will also be used to help young people tske part in all kind of scouting activities regardl8ss of their finances. Reserve Policy The Group's p)licy on reseNes is to hold sufficient resourc8s to continu8 the charitable activities of the Group should income and fundraising activities fall shorL The Group Executive Committee considered that the Group should hold a sum equivalent to four months running costs. circa £4,000. The Group Executive Committee consider that sufficiènt funds are held at the year end to cover future Commitments while maintaining the required reserves. Investment Policy The Group has adopted a low risk strdtegy to the investment of its funds. All funds are held in cash using only mainstream banks or building societies. The Group Executive monitor5 the level of bank balances and the interest rate r1Ved to ensure the Group obtains maximum value and income from its banking arrangernents. Occasionally this may involve using an account that requires a peri¢JJ of notice before funds may be withdravm, before doing so the Group Executive considers the cash flow requirements. E. Declaration The trustees declare that they have approved Ihe Irustees, report above. Slgned on behalf of the chadty's trustees on 3010112025. Stephen Newton, Group Scout Leader Scouts
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF DARTFORD CAMBRIA SEA SCOUT GROUP Independent Examinerfs Report to the Trustees of Dartford Cambrla Sea Scout Group (Ihe charity.) I report to the charity Trustees on my examination of the accounts of the charity for the Year ended 31 March 2024. Responsibllities and Basis of Report As the Trustees of the charity you are responsible for the preparation of the accounts in accordan with the requirements of the Charities Act 2011 ('the 2011 Act,). I report in respect of my examination of the charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed the applicable Directions given by the Charity Commission under section 145(5){b) of the 2011 Act. Independent ExamIne8 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 charity as required by section 130 of the 2011 Act; or 2. the accounts do not accord with those records; or 3. 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 fairf view thich 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 vthich attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Your attention is drawn to the fact that the charity has prepared the 8ccounts in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance wth the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS102} in preference to the Accounting and Reporting by Charities" Ststement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has been withdrawn. This report is made solely to the charity's Trustees, as a body, in accordance with Part 4 of the Charities {Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the charity's Trustees those matters l am required to state to them in an Independent Examinerfs 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 bcrtjy, for my work or for this report. Daniel Tremain FCCA 19 Barton Road Sutton-al-Hone Dartford Kent DA4 9EA Date..
DARTFORD CAMBRIA SEA SCOUT GROUP STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2024 Rostrlcted InM0 funds Unrestricted fund8 Endowment funds 2024 Totsl funds 2023 Total funds INCOME AND ENDOWMENTS FROM Dcnations 8nd Wiaes ctwitalAe ath¥it$ 321,139 18,947 12,355 149 321,139 18,947 12,355 149 55,075 20,042 9,407 Othertradin9 a¢b¥it$ In¥8m8nt8 Totsl 352,590 352,590 84,560 EXPENDITURE ON R•siNJ fund$ ch8rita8 8GtiwtYas 3.347 93,305 3,347 93,305 3,018 82,253 Total 96,652 96,652 85.271 NET INCOMEI (EXPENDITURE) 255.938 255,938 (711) RECONCILIATION OF FUNDS T•1 lund$ broughtlorward 136,757 136,757 137,468 TOTAL FUNDS CARRIED FORWARD 392,695 392,895 136,757
DARTFORD CAMBRIA SEA SCOUT GROUP BALANCE 8HEEr 31 MARCH 2024 Restrictod income funds Unrostricted funds Endowment funds 2024 Total funds 2023 Tolal funds FIXED ASSETS Tangible Assets 157,995 157,995 111.382 157,995 157,995 111.382 CURRENT ASSETS Debtors Cash ai bank 10 11.242 232,809 11,242 232,809 2.502 40,643 244,051 244,051 43.145 CREDITORS Amounts falling due within one year 11 9.350 17,770 NET CURRENT ASSETS 234,701 234,701 25.375 TOTAL ASSEfs LESS CURRENT LIABILITIES 392.695 392.695 136,757 NET ASSETS 392,695 392.695 136.757 FUNDS UnstrICted funds 12 392,695 392,695 136,757 TOTAL FUNDS 392.695 392,695 136,757 30 Jan 2025 The financial statemen15 were approved by the Board of Trusiees and authorised for issue on ..... and were signed Dn its behalf by-. Trustee
DARTFORD CAMBRIA SEA SCOUT GROUP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 ACCOUNTING POLICIES Basis of preparatlon of flnanclal statements The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - Accounting and Reporting by Charities.. Stslement of Recommended Practi applicable to charities preparing their accounts in accordance wth the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102} and the Charities Act 2011. The financial statements have been prepared to give a 'true and fair, view and have departed from the Charities (Accounts and Reports} Regulations 2008 only to the extent required to provide a 'true and fair, view. This departure has involved following the Charities SORP (FRS 102) published in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 vthich has since been v¥ithdrawn. The Charity's functional currency is Pounds Sterling. The Charity's financial statements are presented to the nearest pound. Dartford Cambria Sea Scout Group meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherAfjse stated in the relevant accounting policy. Income All income is recognised once the charity has entitlement to the income, it is probable that the income wll be received and the amount of income receivable can be measured reliably. Grants are included in the Statement of Financial Activities on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the Balance Sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued. Expenditure Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits wll be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned beeen those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset's use. Expenditure on charitable activities is incurred on directly undertaking the activities which further the charity's objectives, as vrfell as any associated support Sts. continued..
DARTFORD CAMBRIA SEA SCOUT GROUP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 ACCOUNTING POLICIES- continued Govemment grants Government grant5 relating to tangible fixed assets are treated as deferred income and released to the Statement of Financial Activities over the expected useful lives of the assets concerned. Other grants are credited to the Statement of Financial Activities as the related expenditure is incurred. Interest receivable Interest on funds held on deposit is included vthen receivable and the amount can be measured reliably by the charity; this is nomially upon notification of the interest paid or payable by the institution vith whom the funds are deposited. Tanglble flxed assets and depreciation Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following bases: Motor Vehicles Plant, Machinery and Equipment 15% on reducing balance 150k on reducing balance Taxation The charity is exempt from tax on its charitable activities. Financlal instruments The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value wlh the exception of bank loans vthich are subsequently measured at amortised cost using the effective interest method. Fund accountlng Unrestricted funds can only be used in accordance wth the charitable objectives at the discretion of the trustees. The charity has not restricted funds.
DARTFORD CAMBRIA SEA SCOUT GROUP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED AccouKfiNG PRACTICE Transition adjustments arise from the adoption of accruals based accounting in the year ended 31 March 2024 following the use of cash based accounts for the preparation for the previous years, accounts. The date of transition is 1 April 2022 Tangible fixed assets owned by the charity at the transition date vRre recognised at fair value. Loans betren the parents of scouts on roll and the scout group at the transition date were recognised at cost. Income and expenses have been recognised on the accruals basis. Reconciliatlon of funds per previous GAAP to funds detemilned under FRS 102 Start of perlod End of perfod Fund balance8 a8 previously stated 22,281 21,911 Adjusthients.. Recognition of fixed assets Accruals & prepayments bf Accruals & prepayments cf Recognition of loans 115,607 551 98,716 20,029 971 Fund balance as reslated 137,468 136,757 Reconciliation of net Incomel{net expenditure) per prevlous GMP to net incomel(net expenditure) under FRS 102 End of perfod Net incomel(8xpandlturel as previously stated (370) Adjustments: Accruals & prepayments bf Accruals & prepayments cf Paid for fixed assets Depreciation charge on fixed assets Payments and receipts re loan creditors (551) 20,029 2,764 (19,656) 2,927 Prevlou8 period net incomel{expenditure) as restated (711)
DARTFORD CAMBRIA SEA SCOUT GROUP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 INCOME FROM DONATIONS AND LEGACIES Unrestricted fund8 2024 Total funds 2023 Total funds Donations Gift aid Legacies General grants provided by governmentlother charities Membership subscriptions and sponsorships donated 7,595 7,313 270,095 7,595 7,313 270.095 2,132 6,463 10,000 8,300 8,300 6,462 27,836 27,836 30,018 321,139 321,139 55,075 CHARITABLE ACTIVITIES Camps and activities Summer camp Uniforms 4,803 11,967 2,177 4,803 11,967 2,177 6,621 10,651 2.770 18,947 18,947 20,042 OTHER TRADING ACTIVITIES Regatta and raft race RYA courses and training other 10,150 1,414 791 10,150 1,414 791 8,260 542 605 12,355 12,355 9,407 INCOPJIE FROM INVESTMENTS Interest income 149 149 36 149 149 36 10
DARTFORD CAMBRIA SEA SCOUT GROUP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 RAISING FUNDS Unrestricted fund8 2024 Total funds 2023 Total funds Stsging fundraising events 3,347 3,347 3,018 3,347 3,347 3,018 CHARITABLE ACTIVITIES Rent and rates Light and heat Insurance Repairs and renewals Scout Association membership Camps and activities Summer Camp Uniforms Badges Boating costs Marine insurance Mooring fees RYA costs Minibus costs Equipment depreciation Printing postage and stationery Sundry expenses Training costs Bank charges Website costs 1,911 3,443 1,011 1,382 8,547 7,645 14,670 2,952 1,572 5,485 5,315 2,037 280 4,384 27,881 193 93 4,282 25 197 1,911 3,443 1,011 1,382 8,547 7,645 14,670 2,952 1,572 5,485 5,315 2,037 280 4,384 27,881 193 93 4,282 25 197 1,512 2,534 767 1,087 8,720 6,396 14,558 5,710 1,859 5.601 4,660 1.109 186 4,803 19,656 305 933 1,857 93,305 93,305 82,253 11
DARTFORD CAMBRIA SEA SCOUT GROUP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 FIXED ASSETS Plant, Machinery and Equipment Motor Vehiclès Totals COST At 1 April 2023 Additions Disposals 12,000 31,800 119,038 42,694 131,038 74,494 Al 31 March 2024 43,800 161,732 205,532 DEPRECIATION At 1 April 2023 Charge for year Eliminated on disposal 1,800 6,300 17,856 21,581 19,656 27,881 At 31 March 2024 8,100 39,437 47,537 NET BOOKVALUE At 31 March 2024 35,700 122,295 157,995 At 31 March 2023 10,200 101,182 111,382 10. DEBTORS 2024 2023 Prepayments and accrued income Other debtors 2,988 8,254 2.502 11,242 2,502 12
DARTFORD CAMBRIA SEA SCOLrr GROUP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 11. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 2023 Accruals and deferred income Other creditors 7,626 1,724 1,205 16,565 9,350 17,770 Deferred income Included in accruals and deferred income is £5.356 (2023 - nil) of deferred summer camp income. This event is planned to tske place after the year end and the sums vrfould be refundable should the event be cancelled. 12. MOVEMENT IN FUNDS Not movement in funds at 01 Aprll 2023 at 31 March 2024 Unre8trlcted Funds - current year General funds 136,757 255,938 392,695 Net movement In funds at 01 April 2022 at 31 March 2023 Unrestricted Funds - prior year General funds 137,468 711 136,757 13. TRUSTEES, REMUNERATION AND BENEFITS During the Year, no TrUStS received any remuneration or other benefits (2023 - nil). 14. RELATED PARTY DISCLOSURES There were no related party transactions during the year ended 31 March 2024. 15. INDEPENDENT EXAMINERS FEES There vRre no fees charged or benefits received by the independent examiner (2023 - nil) for any services rendered. 13