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2021-03-31-accounts

1st Alton Manor Scout Group

Trustees annual Report for the year ended 31[st] March 2021

The Trustees present their report and the financial statements for the 1[st] Alton Manor Scout Group (Registered Charity Number 1030504) for the year ended 31[st] March 2021.

Responsibilities of the Trustees

Charity law requires the Trustees to keep accounting records and prepare annual statements of account for the Charity which must be audited or independently examined and provided to the Charity Commission. In preparing the annual statement of accounts the Trustees are required to:

The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the Charity and are responsible for safeguarding its assets and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.

The Trustees for the Group are:

M Gee Chairman J Finch Treasurer M Field R Laughlin

Review of Activity of the Charity

The Group currently has 2 Beaver Scout Colonies, 2 Cub Scout Packs and 2 Scout Troops. Key details of each section are as follows:

All sections have continued to work in accordance with the progressive training scheme as laid down by the Scout Association.

Page 1

1[st] ALTON MANOR SCOUT GROUP

Trustees annual Report for the year ended 31[st] March 2021 – Continued

Reserves

The Trustees have adopted a formal policy on reserves which is reflected in these accounts. The policy provides that reserves are maintained at a level which has regard to:

Governance

The Group’s governing documents are those of The Scout Association. They consist of a Royal Charter, The By-Laws of the Association and The Policy, Organisation and Rules of the Scout Association. The Group is a trust established under rules which are common to all Scout Groups. The Trustees are appointed in accordance with The Policy, Organisation and Rules of the Scout Association. The Group is managed by an Executive Committee made up of all the Charity’s Trustees. As charity trustees, they are responsible for complying with legislation applicable to charities. This includes the registration, keeping proper accounts and making of appropriate returns to the Charity Commission.

The Group Executive Committee consists of independent representatives comprising Chairman, Treasurer, Secretary, Group Scout Leader and parent representatives of each section. The Committee normally meets every six weeks. The Committee exists to support the Group Scout Leader in meeting the responsibilities of the Group and is responsible for:

Risk Assessment

The Committee has identified the major risks to which they believe the Group is exposed. These have been reviewed and systems established to mitigate against them as follows: Damage to buildings and equipment : The Group has sufficient buildings and contents insurance in place to mitigate against permanent loss.

Injury to leaders, members and helpers : The Group, through the capitation fees, contributes to The Scout Association’s 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 Committee could increase the level of subscriptions to increase the income to the Group either temporarily or permanently.

Page 2

1[st] ALTON MANOR SCOUT GROUP

Trustees annual Report for the year ended 31[st] March 2021 – Continued

.

Reduction or loss of members : The Group provides activities for young people aged 6 to 18. If there were a reduction in membership of a particular section or of the Group as a whole then there would have to be a contraction, consolidation or closure of a Section, or in the worst case scenario the complete closure of the Group.

The Group requires two signatories for all payments to provide reasonable assurance against material mismanagement or loss of money and holds comprehensive insurance policies to ensure that insurable risks are covered.

Group Objectives

The aim of the Group is to promote the development of young people in achieving their full physical, intellectual, social and spiritual potentials, as individuals, as responsible citizens and as members of their local, national and international community. The method of achieving this aim is by providing an enjoyable and attractive scheme of progressive training, based on the Scout Promise and Law and guided by trained adult leadership. Subscriptions are charged for membership to cover immediate running costs of the Group and these do not unduly restrict membership. The Group follows the principle that no one should be excluded because of their inability to pay membership subscriptions.

Two key principles demonstrating that Scouting’s aims are for the public benefit are that through the Scout method young people develop toward their full potential and that there is a clear link between the benefits for young people and the purpose of Scouting. The safety of young people is taken very seriously and the benefits Scouting activities provide, far outweigh the risks.

Treasurer’s Report

These accounts have been drawn up on the accruals basis, consistent with previous years. Overall the Group achieved a surplus of income over expenditure of £12,712 As a result overall Group Funds at 31[st] March stood at £148,233.

The Group’s policy on reserves is to hold a sufficient amount to enable it to maintain the group’s equipment to a good standard and to meet all other reasonable eventualities. Group membership remains steady throughout all our Sections. Income from Group and Section subscriptions was £990 inclusive of gift aid and net of fees and contribution to the Scout Association to cover District, County and National overheads.

As with many other organisations we have been hit badly with the Covid 19 pandemic. We had one term for which subscriptions were not requested as the meetings were entirely via Zoom, and one where subscriptions were halved due to very restricted meetings. This, together with a few children not joining this year due to Covid, means that our subscription income has reduced by almost two thirds, whilst the contribution to the Scout Association has remained virtually the same as the previous year. General fundraising income has been reduced to nothing in the year. Stamp and deliver has ceased permanently, and the hiring of the community centre has had to stop all year. Other events which had been planned also had to be cancelled. Individual sections also only managed to raise a few pounds through their own activities.

Malcolm Gee Group Chairman 1[st] Alton Manor Scout Group

Janice Finch Group Treasurer 1[st] Alton Manor Scout Group Page 3

1ST ALTON MANOR SCOUT GROUP STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST MARCH 2021

INCOMING RESOURCES
Note
Income from Charitable activities
2(a)
Other voluntry income
2(b)
Income from charitable trading
2(c)
Other Income
2(d)
TOTAL INCOME
RESOURCES EXPENDED
Scouting Activities
3(a)
AMCC Expenses
3(b)
NET INCOME (EXPENDITURE)
BEFORE TRANSFERS
Transfers between funds
NET MOVEMENT IN FUNDS
BALANCES BROUGHT FORWARD
BALANCES CARRIED FORWARD		 Unrestricted
Funds
£
5,734.50
19,275.50
-
11,996.24
37,006.24
18,702.62
5,592.02
24,294.64
12,711.60
-
12,711.60
135,511.66
148,223.26		 Restricted
Funds
£
-
-
-
-
-
-
-
-
-
-
-
-
-		 Total 2021
£
5,734.50
19,275.50
-
11,996.24
37,006.24
18,702.62
5,592.02
24,294.64
12,711.60
-
12,711.60
135,511.66
148,223.26		 Total 2020
£
14,897.50
1,382.50
6,692.34
22,172.10
45,144.44
32,708.20
8,342.82
41,051.02
4,093.42
-
4,093.42
131,418.24
135,511.66

Page 5

1ST ALTON MANOR SCOUT GROUP BALANCE SHEET AT 31ST MARCH 2021

Note
FIXED ASSETS
Tangible Fixed Assets
4
Investment Assets
CURRENT ASSETS
Debtors
6
Cash & Bank
Petty Cash
CURRENT LIABILITIES
Creditors falling due < 1 Year
7
NET CURRENT ASSETS (LIABILITIES)
TOTAL ASSETS LESS CURRENT LIABILITIES
Creditors falling due >1 Year
8
TOTAL NET ASSETS
FUNDS
Unrestricted
5
Restricted		 2021
£
85,246.85
-
85246.85
1,061.61
61,986.37
364.06
63412.036
(435.63)
62,976.41
148,223.26
-
148,223.26
148,223.26
-
148,223.26		 2020
£
88044.69
-
88044.69
4308.04
55167.39
644.75
60120.18
(12,653.21)
47,466.97
135,511.66
-
135,511.66
135,511.66
-
135,511.66		 2020
£
88044.69
-
135,511.66

Page 6

1st Alton Manor Scout Group

Notes to the Financial Statements

For the year ended 31st March 2021

1(a) Accounting Policies

The accounts have been prepared in accordance with the Charities Act and the Charities SORP (FRS 102), the Statement of Recommended Practice applicable to Charities preparing their accounts in acordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland.

The financial statements have been prepared under the histrorical cost convention, on an accruals basis.

1(b) Incoming resources

Income from charitiable activities

Subscriptions are recognised when receivec in the period to which they belong.

Other Voluntary Income

Gift aid is recognised when paid out by HMRC

Grants and donations are accounted for as soon as they are received

Income from Charitable Trading

Rental income from the hiring of the Community Centre is recognised when it is due. All other income is accounted for when received.

Other Income

Camp income is accounte for in the period to which it relates. All other fundraising is accounted for as it occurs

1 ( c) Resources Expended

Card transaction fees are accounted for when charged to the bank.

Camp costs are recognised in the period to which they relate.

All other expenditure is recognised on an accruals basis as a liability is incurred.

1(d) Fixed Assets

No depreciation is currently charged on the container as it's estimated value is not less than it's cost.

Other tangible assets are capitalised at cost and depreciated over their useful lives on the following basis.

Portakabin 20 years on a straight line basis Tents 25% per annum on written down value Equipment 25% per annum on written down value

1( e) Charitable Funds

Unrestricted funds are available for use at the discretion of the Executive Committee in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors as to how they may be used.

Page 7

1ST ALTON MANOR SCOUT GROUP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2021 (cont'd)

Incoming Resources
2(a)
Income from charitable activities
Subscriptions
2(b)
Other voluntary income
Gift aid
Grants
Donations
2(c)
Income from charitable trading
Stamp & Deliver
AMCC Hiring fees
Bag Packing
2(d)
Other Income
Camp income
Activity income
Halloween fundraiser
Car boot fundraiser
Other fundraising
Interest
TOTAL INCOME		 Unrestricted
Funds
£

5,734.50
5,734.50
922.50
18,335.00
18.00
19,275.50
0.00
0.00
0.00
0.00
11,883.80
0.00
0.00
0.00
111.58
0.86
11,996.24
37,006.24		 Restricted
Funds
£
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00		 Total
Funds
2021
£
5,734.50
5,734.50
922.50
18,335.00
18.00
19,275.50
0.00
0.00
0.00
0.00
11,883.80
0.00
0.00
0.00
111.58
0.86
11,996.24
37,006.24		 Total
Funds
2020
£
14,897.50
14,897.50
1,292.50
0.00
90.00
1,382.50
1,310.37
3,040.00
2,341.97
6,692.34
17,458.26
1,425.46
589.73
444.01
2,253.74
0.90
22,172.10
45,144.44

Page 8

1ST ALTON MANOR SCOUT GROUP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2021 (cont'd)

EXPENDITURE
3(a)
General Scouting Activities
Capitation
Insurance
Badges & clothing
Card Transaction fees
Camp costs
Activity costs
Equipment
Fundraising Costs
3(b)
AMCC Expenses
Upkeep & repairs
-
Utilities
Maintenance
Depreciation
Other Expenditure
-
Professional Fees
General Administration
Bad Debts
Miscellaneous
TOTAL EXPENDITURE		 Unrestricted
Funds
£
5,551.65
706.93
273.75
114.94
11,609.00
308.33
138.02
0.00
18,702.62
847.88
38.84
2,797.84
1,105.00
20.80
140.00
641.66
5,592.02
24,294.64		 Restricted
Funds
£
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00		 Total
Funds
2021
£
5,551.65
706.93
273.75
114.94
11,609.00
308.33
138.02
0.00
18,702.62
847.88
38.84
2,797.84
1,105.00
20.80
140.00
641.66
5,592.02
24,294.64		 Total
Funds
2020
£
5,712.85
668.53
1,418.12
165.83
21,645.05
2,615.96
399.40
82.46
32,708.20
1,648.34
757.43
2,997.76
2,271.00
323.47
0.00
344.82
8,342.82
41,051.02

Page 9

Page 10

1ST ALTON MANOR SCOUT GROUP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2021 (cont'd)

4
Tangible Fixed Assets
Gross Book Value
At 1st April 2020
Additions
At 31st March 2021
Depreciation
At 1st April 2020
Charged in the year
At 31st March 2021
Net Book Value
At 1st April 2020
At 31st March 2021		 Land &
Buildings
£
94,437.90
-
94,437.90
8,792.28
2,198.07
10,990.35
85,645.62
83,447.55		 Fixtures &
Equipment
£
20,038.60
-
20,038.60
17,639.53
599.77
18,239.30
2,399.07
1,799.30		 Total
£
114,476.50
-
114,476.50
26,431.81
2,797.84
29,229.65
88,044.69
85,246.85
5
Analysis of net assets between funds
Fund balances at 31st March 2021 are
represented by:
Tangible assets
Current assets
Current liabilities
6
Debtors
Prepayments
7
Liabilities: amounts Falling Due Within One Year
Accruals and deferred income
8
Liabilities: amounts Falling Due After One Year		 Unrestricted
Funds
£
85,246.85
63,412.04
(435.63)
148,223.26
2021
£
1,061.61
2021
£
435.63
2021
£
-		 Restricted
Funds
£
-
-
-
0.00
2020
£
4,308.04
2020
£
12,653.21
2020
£
-		 Total
£
85,246.85
63,412.04
(435.63)
148,223.26

Page 10