Financial report:
The year 2021-2022 is not typical of previous years as we had lower than average utility bills (due to covid lockdowns) and benefitted from council grants.
The buildings running costs including utilities, maintenance and paying for cleaners and a caretaker have varied between £10000 and £1600 over the last few years. Calor gas is going up by 10% and I expect Scottish power to be increasing their rates probably by an extra £300 per year.
The turnover last year was a lot higher than usual, partly due to all camps/activities etc going through the bank account, but also due to the enormous amount of badges that were traded.
Presented to the executive committee 04/10/2022
85th Stoke on Trent and Newcastle Scout Group Registered charity number 524525 Financial statements For the year ended 31 March 2022
| Page | Contents |
|---|---|
| 2–3 | Trustees’ annual report |
| 4 | Independent examiner’s report |
| 5 | Receipts & payments account |
| 6 | Statement of assets & liabilities |
| 7 | Notes to the accounts |
85th Stoke on Trent and Newcastle Scout Group Trustees’ annual report For the year ended 31 March 2022
Full name 85th Stoke on Trent and Newcastle Scout Group
Registered charity number 1024476
Principal address 25 Bethell Road Stoke-on-Trent ST1 6XL
Trustees Helen Hutt Dale Harrison Sarah Turner Scout Association Trust Corporation
Independent Examiner
Daryl Denson ACMA VAST The Dudson Centre Hope Street Stoke on Trent ST1 5DD
2
85th Stoke on Trent and Newcastle Scout Group Trustees’ annual report (continued) For the year ended 31 March 2022
Governing document
The charity is operated under the rules of Royal Charter granted 04/01/1912 as amended by supplemental charter dated 28/03/1949, as amended by supplemental charter dated 18/02/1959, as amended by supplemental charter dated 05/05/1967, and as amended by supplemental charter dated 19/07/1991.
Recruitment and appointment of new trustees
Trustees are appointed in accordance with the Policy Organisation & Rules of the Scout Association.
Aims and objectives
-
To promote and support Scouting in the area.
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To promote the development of young people in achieving their full physical, intellectual, social and spiritual potential as individuals, as responsible citizens and as members of their local, national and international communities.
Summary of the main activities undertaken for the public benefit
The 85th Stoke on Trent and Newcastle Scout Group promotes Scouting for all young people in the area through local groups.
The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.
Signed on behalf of the charity’s trustees:
Signed
Date 24/02/2023
Helen Hutt Trustee
3
Independent examiner’s report to the trustees of 85th Stoke on Trent and Newcastle Scout Group For the year ended 31 March 2022
I report on the accounts of the charity, which are set out on pages 5 to 7.
Respective responsibilities of trustees and examiner
As the charity trustees of the Trust, 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 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
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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.
Signed Date 24/02/2023 Daryl Denson ACMA VAST
4
85th Stoke on Trent and Newcastle Scout Group Receipts & payments account For the year ended 31 March 2022
| Note Receipts Camps and Activities Fundraising Lettings Subs Capitation Grants and Donations Equipment Total Receipts Payments Wages Camps and Activities Equipment Building Expenses Capitatation Miscellaneous Expense Utilities Total Payments Net Receipts/(Payments) Transfers between funds Cash funds at start of this period Cash funds at end of this period |
£ £ £ £ 13,936 - 13,936 829 124 - 124 613 1,510 - 1,510 770 9,723 - 9,723 5,148 2,849 - 2,849 1,621 8,707 8,707 19,956 7,190 7,190 - |
|---|---|
| 44,039 - 44,039 28,937 |
|
| 2,400 2,400 18,171 - 18,171 502 11,535 - 11,535 1,865 2,067 - 2,067 1,591 3,416 - 3,416 2,776 - - 57 3,916 - 3,916 5,280 |
|
| 41,504 - 41,504 12,071 |
|
| 2,535 - 2,535 16,866 - - - - 27,073 - 27,073 10,207 |
|
| 29,608 - 29,608 27,073 |
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85th Stoke on Trent and Newcastle Scout Group Statement of assets and liabilities at 31 March 2022
| Unrestricted | Restricted | 2022 | 2021 | |
|---|---|---|---|---|
| Funds | Funds | |||
| £ | £ | £ | £ | |
| Cash assets | ||||
| Cash at Bank | 29,608 | - | 29,608 | 27,073 |
| 29,608 | - | 29,608 | 27,073 | |
| Liabilities | £ | £ | £ | £ |
| Accruals | 200 200 |
- - |
200 200 |
- - |
These financial statements are accepted on behalf of the charity by:
Signed Helen Hutt Trustee
Date 24/02/2023
6
85th Stoke on Trent and Newcastle Scout Group Notes to the accounts For the year ended 31 March 2022
1. Receipts & payments accounts
Receipts and payments accounts are statements that summarise the movement of cash into and out of the charity during the financial year. In this context “cash” includes cash equivalents, for example, bank accounts where cash can be readily withdrawn to pay for debts as they become due.
2. Grants & donations
| Unrestricted £ Stoke on Trent City Council Grant 8,407 Other Grants 300 8,707 |
2022 2021 Restricted Total Total £ £ £ - 8,407 - - 300 19,956 - 8,707 19,956 |
|---|---|
3. Trustees’ remuneration and expenses
Trustees received no remuneration or expenses in this period (2021: £nil).
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The Trustees 85th Stoke on Trent and Newcastle Scout Group 25 Bethell Road Stoke-on-Trent ST1 6XL
VAST The Dudson Centre Hope Street Hanley Stoke on Trent ST1 5DD
This representation letter is provided in connection with your independent examination of the financial statements of 85th Stoke on Trent and Newcastle Scout Group for the year ended 31[st] March 2022 for the purpose of providing an independent examiner’s report in accordance with section 144(2) of the Charities Act 2011 and the General Directions on independent examinations given by the Charity Commissioners under section 145(5)(b) of the Charities Act 2011.
We acknowledge as trustees our responsibilities under the Charities Act 2011 for preparing financial statements which give a true and fair view and for making accurate representations to you.
We confirm that the following representations are made on the basis of enquiries of management and staff of the charity with relevant knowledge and experience and, where appropriate, of inspection of supporting documentation sufficient to satisfy ourselves that we can properly make each of the following representations to you.
We confirm, to the best of our knowledge and belief and having made appropriate enquiries of other trustees and officials of the Charity, the following representations:
Accounting records
All the accounting records have been made available to you for the purpose of your independent examination and all the transactions undertaken have been properly reflected and recorded in the accounting records. All other records and related information which might affect the truth and fairness of, or necessary disclosure in, the financial statements, including minutes of trustees’ and relevant management meetings, have been made available to you and no such information has been withheld.
Accounting policies
We confirm that we have reviewed the charity’s accounting policies and estimation techniques and, having regard to the possible alternative policies and techniques, the accounting policies and estimation techniques selected for use in the preparation of the financial statements are the most appropriate to give a true and fair view for the charity's particular circumstances, as required by accountancy standards
Related parties
We confirm that we have disclosed all related party transactions relevant to the charity and that we are not aware of any other such matters required to be disclosed in the financial statements whether under accountancy standards and the SORP FRS 102
Contractual arrangements/agreements
All contractual arrangements entered into by the charity with third parties have been properly reflected in the accounting records or, where material (or potentially material) to the financial statements, have been disclosed to you.
Laws and regulations
We are not aware of any instances of actual or potential breaches of or non-compliance with laws and regulations that are central to the charity’s ability to conduct its business, to the retention of charitable status, or that could have a material effect on the financial statements.
We are not aware of any irregularities, or allegations of irregularities including fraud, involving management or employees who have a significant role in the accounting and internal control systems, or that could have a material effect on the financial statements.
Fraud
We acknowledge our responsibility for the design and implementation of internal control to prevent and detect fraud.
We have disclosed to you:
- i) the results of our assessment of the risk that the financial statements may be materially misstated as a result of fraud
ii) our knowledge of fraud or suspected fraud affecting the charity involving:
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Management
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Employees who have significant roles in internal control, or
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Others where the fraud could have a material effect on the financial statements;
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iii) our knowledge of any allegations of fraud, or suspected fraud, affecting the charity's financial statements communicated by employees, former employees, analysts, regulators or others.
Grants and donations
All grants, donations and other income have been notified to you and where the receipt is subject to specific terms or conditions, we confirm that they have been recorded in restricted funds. There have been no breaches of terms or conditions during the period in the application of such income.
Completeness of Income
We confirm that to the best of our knowledge all income receivable by the Charity during the accounting period has been included in the financial statements.
Taxation
We confirm that to the best of our knowledge, throughout the year, the Charity has acted within its charitable objectives and therefore there are no activities on which the Charity should be accounting for direct taxes.
Subsequent events
There have been no circumstances or events subsequent to the period end which require adjustment to or disclosure in the financial statements, the notes thereto and the trustees report.
Going Concern
We believe that the charity’s financial statements should be prepared on a going concern basis on the grounds that the current and future sources of funding or support will be more than adequate for the charity’s needs for at least the next year from the date of this letter.
We believe that no further disclosures relating to the charity’s ability to continue as a going concern need to be made in the financial statements.
Assets and liabilities
We have no plans or intentions that may materially alter the carrying value or classification of assets and liabilities reflected in the financial statements.
In our opinion, on realisation in the ordinary course of the business the current assets in the balance sheet are expected to produce no less than the net book amounts at which they are stated.
The charity has not had nor entered into at any time during the year, any arrangement, transaction, or agreement to provide credit facilities (including loans, quasi-loans or credit facilities) for trustees nor to guarantee or provide security for such matters.
We have recorded or disclosed, as appropriate, all liabilities, both actual and contingent.
Litigation
We are not aware of any pending or threatened litigation, proceedings, hearing or claims negotiations which may result in significant loss to the charity.
As minuted by the board of trustees at its meeting on ...................... 04/10/2022
........................................ Trustee
For and on behalf of 85th Stoke on Trent and Newcastle Scout Group