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 S￿ut 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 re￿IVed 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 r￿1Ved 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 ExamIne￿8 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
In￿M0
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¥8*m8nt8
Totsl
352,590
352,590
84,560
EXPENDITURE ON
R•siNJ fund$
ch8rita￿8 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
Un￿strICted 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 be￿een 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 betr￿en 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 TrUSt￿S 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