Independent examiner's report on the accounts
Section A Independent Examiner’s Report
Report to the trustees/ Charity Name members of 1[st] Solihull Scout Group On accounts for the year 31/03/24 Charity no 1024384 ended (if any) Set out on pages Pages 4-5 (remember to include the page numbers of additional sheets)
I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31/03/2023.
Responsibilities and As the charity trustees of the Trust, you are responsible for the preparation basis of report of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).
I report in respect of my examination of the Trust’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 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 which gives me cause to believe that in, any material respect:
-
accounting records were not kept in accordance with section 130 of the Act or
-
the accounts do not accord with the accounting records
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.
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Date: 11/10/24
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Signed:
Name: Jennifer Mills
Ce
Relevant professional FCCA
qualification(s) or body
(if any):
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October 2018
1
IER
Address: 1 Lodge Drive Birmingham B26 1SB
Section B Disclosure
Only complete if the examiner needs to highlight matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).
October 2018
2
IER
Give here brief details of any items that the examiner wishes to disclose .
.
October 2018
3
IER
| 1st Solihull Scout Group | 1st Solihull Scout Group | 1st Solihull Scout Group | 1024384 | 1024384 | ||||||
|---|---|---|---|---|---|---|---|---|---|---|
| Receipts andpayments accounts | CC16a | |||||||||
| For the period from ~~ee~~ |
01/04/2023 To 31/03/2024 ~~eee~~ |
|||||||||
| Section A Receipts and payments | ||||||||||
| Unrestricted funds |
Restricted funds | Endowment funds | Total funds | Last year | ||||||
| to the nearest £ | to the nearest £ | to the nearest £ | to the nearest £ | to the nearest £ | ||||||
| A1 Receipts | ||||||||||
| Levies | 9,521 | - | - | 9,521 | 22,673 | |||||
| Donations and Lettings | 11,118 | - | - | 11,118 | 5,251 | |||||
| Trust Fund & Grants | 5,000 | - | - | 5,000 | 5,000 | |||||
| Bank Interest | 123 | - | 123 | |||||||
| Fundraising | 20,244 | - | - | 20,244 | 18,187 | |||||
| Section Income | 38,593 | - | - | 38,593 | 30,119 | |||||
| Other income | 1,167 | - | - | 1,167 | - | |||||
| - | - | - | - | - | ||||||
| Sub total(Gross income for AR) | (Gross income for AR) | 85,643 | 123 | - | 85,766 | 81,230 | ||||
| - - - - - - - - - Sub total - - - - - Total receipts 85,643 123 - 85,766 81,230 A2 Asset and investment sales, (see table). ~~S55=~~ |
||||||||||
| A3 Payments | ||||||||||
| Subscriptions | 7,290 | - | - | 7,290 | 5,412 | |||||
| Utilities | 9,543 | - | - | 9,543 | 3,593 | |||||
| Insurance | 2,977 | - | - | 2,977 | 2,520 | |||||
| Building Maintenance | 11,671 | - | - | 11,671 | 10,968 | |||||
| Section Expenditure | 31,601 | - | - | 31,601 | 45,236 | |||||
| Fundraising | 11,774 | - | - | 11,774 | 7,016 | |||||
| Legal Fees | 442 | - | - | 442 | - | |||||
| Other Payments | 1,322 | - | - | 1,322 | 5,118 | |||||
| - | - | - | - | - | ||||||
| **Sub total ** | 76,620 | - | - | 76,620 | 79,863 | |||||
| Land & Building Improvement 10,621 - - 10,621 2,026 Asset Purchase 6,627 - - 6,627 Sub total 17,248 - - 17,248 2,026 Total payments 93,868 - - 93,868 81,889 A4 Asset and investment purchases, (see table) ~~—————~~ |
||||||||||
| Net of receipts/(payments) - 8,225 123 - - 8,102 - 659 A5 Transfers between funds - 6,000 6,000 - - - A6 Cash funds last year end 64,483 15,914 80,398 79,646 Cash funds this year end 50,258 22,037 - 72,295 80,305 ~~===>~~ |
Section B Statement of assets and liabilities at the end of the period
| Categories B1 Cash funds B2 Other monetary assets B3 Investment assets B5 Liabilities B4 Assets retained for the charity’s own use Signed by one or two trustees on behalf of all the trustees |
Details General Fund - Current Account Development Fund - Current Account Restricted Reserve - National Savings Section Funds - Current Accounts Section Funds - Cash (agree balances with receipts and payments account(s)) Details Details Details Land & Buildings Section Assets Details Signature Total cash funds |
to nearest £ Unrestricted funds |
|---|---|---|
| 11,557 11,170 27,460 72 - 50,258 |
Trustees' Annual Report
For the period
From (start date) 0 1 0 4 2 3 to end date 3 1 0 3 2 4
| Section A | Reference and administration details | Reference and administration details | Reference and administration details | Reference and administration details | Reference and administration details | Reference and administration details | Reference and administration details | Reference and administration details |
|---|---|---|---|---|---|---|---|---|
| Charity name Other names the charity is known by Registered charity number (if any) HQ registration number Charity’s principal address |
1 0 2 4 3 8 4 1stSolihull Scout Group |
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| Millpool Woods | ||||||||
| Lode Lane | ||||||||
| Solihull | ||||||||
| Postcode | B | 9 | 1 | 2 | H | Z |
Names of the charity trustees who manage the charity
(These will be published in the annual report of the charity and the Charity Register if reporting for a Registered Charity with a charity regulator)
| 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 |
Trustee Name | Office (if any) | Dates acted if not for whole year |
|---|---|---|---|
| Ian Hodgkiss | GroupChair | ||
| David Stewart | GroupScout Leader | ||
| Chris Dunster | GroupLiaison Officer | ||
| Mark Griffiths | GroupTreasurer | ||
Names and addresses of advisers (optional information but encouraged as best practice)
(These will be published in the annual report of the charity)
Type of advisor Name Address
1 LT700001 (14 September 2024)
Structure, governance and management
Section B
Description of the charity’s trusts
Type of 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.
(e.g. trust deed, constitution)
How the charity is constituted
The Group is a trust established under its rules which are common to all Scouts.
(e.g. trust, association, company)
Trustee selection methods
(e.g. appointed by, elected by)
The Trustees are appointed in accordance with the Policy, Organisation and Rules of The Scout Association.
Additional governance issues (optional information but encouraged as best practice)
You may choose to include additional information, where relevant, about:
The Group is managed by the Group 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.
Policies and procedures adopted for:
a) the induction and training of trustees; b) trustee' consideration of major risks and the systems and procedures to manage them
Members of the Trustee Board complete Being a Scouts Trustee learning within the first 6 months of joining the Board.
This Group Trustee Board exists to make sure the charity is well-managed, risks are assessed and mitigated, buildings and equipment are in good working order, and everyone follows legal requirements and the organisation's policies and rules. Their support helps other volunteers run high-quality and safe programmes that gives young people skills for life.
2 LT700001 (14 September 2024)
| Section B | Structure, governance and management (continued) |
|---|---|
| Risk and Internal Control (Specimen 1) The Group Trustee Board 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 Board 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 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. Reduction or loss of members. 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. Risk and Internal Control (Specimen 2) The group has in place systems of internal controls that are designed to provide reasonable assurance against material mismanagement or loss, these include 3 signatories for all payments and a comprehensive insurance policies to ensure that insurable risks are covered. |
3 LT700001 (14 September 2024)
| Section C | Objectives and activities |
|---|---|
| Summary of the objects of the charity set out in its governing document Summary of the main activities in relation to these objects |
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: - enjoy what they are doing and have fun - 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. |
| 1st Solihull provides Scouting related activities and opportunities for around 150 young people between the ages of 4 and 14 across Squirrels, Beavers, Cubs and Scouts. Our young people are supported by over 40 adult volunteers who provide a balanced programme of activities appropriate to the age group of the young people. |
1st Solihull provides Scouting related activities and opportunities for around 150 young people between the ages of 4 and 14 across Squirrels, Beavers, Cubs and Scouts. Our young people are supported by over 40 adult volunteers who provide a balanced programme of activities appropriate to the age group of the young people.
Additional details of the objectives and activities (optional information but encouraged as best practice)
You may choose to include further statements, where relevant, about: • policy on grantmaking; • contribution made by volunteers; • policy on investments.
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.
4 LT700001 (14 September 2024)
| Section D | Achievements and performance |
|---|---|
| Summary of the main achievements of the charity during the year |
|
Notable achievements for the year include Transition to the New Trustee Board format introduced by the Scout Association nationally to make volunteering more attractive to future volunteers. Opening of Squirrels section for 4 – 6-year olds. This is the newest section within scouting and is proving very popular with the local community. |
| Section E | Financial Review |
|---|---|
| Reserves Policy Quantify and explain any designations Details of any funds materially in deficit (circumstances plus steps to eliminate) Further financial review details (optional information) information, where relevant, about:Investment Policy (Specimen 1) Brief statement of the charity’s policy on reserves 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 Trustee Board considers that the group should hold a sum equivalent to 12 months running costs, circa £22,000. The Group held reserves of approximately £22,000 against this at year end. Youmay chooseto include additional • the charity’s principal sources of funds (including any fundraising); The Group's Income and Expenditure is very small and as a consequence does not have sufficient funds to invest in longer-term investments such as stocks and shares. The Group has therefore adopted a low risk strategy to the investment of its funds. All funds are held in cash using only mainstream banks or building societies. |
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 Trustee Board considers that the group should hold a sum equivalent to 12 months running costs, circa £22,000. The Group held reserves of approximately £22,000 against this at year end. |
| Investment Policy (Specimen 1) The Group's Income and Expenditure is very small and as a consequence does not have sufficient funds to invest in longer-term investments such as stocks and shares. The Group has therefore adopted a low risk strategy to the investment of its funds. All funds are held in cash using only mainstream banks or building societies. |
5 LT700001 (14 September 2024)
• how expenditure has supported the key objectives of the charity; The Group Trustee Board regularly monitors the levels of bank balances and the interest rates received to ensure the group obtains maximum value and income from its banking arrangements. Occasionally this may involve using an account that requires a period of notice before funds may be withdrawn, before doing so the Group Trustee Board considers the cash flow requirements.
• investment policy and objectives;
Investment Policy (Specimen 2)
The Group does not have sufficient funds to invest in longer term investments. The Group has therefore adopted a risk averse strategy to the investment of its funds. All funds are held in cash using only mainstream banks or building societies.
Section F Other Optional Information
Plans for future periods (details of any significant activities planned to achieve them)
Section G
Declaration
The trustees declare that they have approved the trustees’ report above
Signed on behalf of the charity’s trustees
| Signature(s) Full name(s) Position (eg Secretary, Chair) Date |
I Hodgkiss | I Hodgkiss | I Hodgkiss | I Hodgkiss | I Hodgkiss | I Hodgkiss | M. Griffiths |
|---|---|---|---|---|---|---|---|
| Ian Hodgkiss | Mark Griffiths | ||||||
| Chair | Treasurer | ||||||
| 2 4 1 1 2 4 |
|||||||
| 2 | 4 | 1 | 1 | 2 | 4 |
6 LT700001 (14 September 2024)