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2023-03-31-accounts

1st Alton Manor Scout Group

Trustees annual Report for the year ended 31[st] March 2023

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 2023.

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:

J Finch Treasurer M Field R Laughlin

Review of Activity of the Charity

The Group currently has 1 Squirrel Drey, 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.

4

1[st] ALTON MANOR SCOUT GROUP

Trustees annual Report for the year ended 31[st] March 2023 – 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.

5

1[st] ALTON MANOR SCOUT GROUP

Trustees annual Report for the year ended 31[st] March 2023 – 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 made a deficit of £477. As a result overall Group Funds at 31[st] March stood at £156.225

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 £11,320 inclusive of gift aid and net of fees and contribution to the Scout Association to cover District, County and National overheads.

The shortfall on last years figure was mainly due to the fact that we received no grants during the current year. There was a considerable increase in maintenance and equipment costs, but this was offset by a much increased revenue stream for the hiring of the community centre, which is recovering to pre pandemic levels.

D Barnes GSL.

1[st] Alton Manor Scout Group

Janice Finch Group Treasurer

1[st] Alton Manor Scout Group

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1st Alton Manor Scout Group
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Annual Report and Statement of Accounts Year ended 31[st] March 2023

1

1st Alton Manor Scout Group

Annual Report and Statement of Accounts

Year Ended 31[st] March 2023

In common with all Scout groups, the 1[st] Alton Manor Scout Group (“the Group” or “the Charity”) is a charity established under the Royal Charter granted to the Scout Association dated 4[th] January 1912 as amended by supplemental charters dated 28[th] March 1949, 18[th] February 1959, 5[th] May 1967 and 19[th] July 1991. Trustees are appointed in accordance with the Policy, Organisation and Rules of the Scout Association.

Officers

Chairman Amanda Green Treasurer Janice Finch Secretary Christine Hallsworth Charity Number 1030504 Scout Registration Number 46797 Independent Examiner David Cudworth ACMA CGMA Bank Royal Bank of Scotland

2

1st Alton Manor Scout Group

Chairman’s Report

Year Ended 31[st] March 2023

3

1st Alton Manor Scout Group Independent Examiner’s Report

Year Ended 31[st] March 2023

7

1ST ALTON MANOR SCOUT GROUP

STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 31ST MARCH 2023

INCOME
Note
Income from Charitable activities
2(a)
Other voluntry income
2(b)
Income from charitable trading
2(c)
Other Income
2(d)
TOTAL INCOME
EXPENDITURE
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
16,240.00
3,207.00
5,577.00
11,237.85
36,261.85
23,850.45
12,888.40
36,738.85
-477.00
-
-477.00
156,702.20
156,225.20		 Restricted
Funds
-
-
-
-
-
-
-
-
-
-
-
-
-		 Total 2023
16,240.00
3,207.00
5,577.00
11,237.85
36,261.85
23,850.45
12,888.40
36,738.85
-477.00
-
-477.00
156,702.20
156,225.20		 Total 2022
13,624.00
11,649.76
1,477.50
5,735.08
32,486.34
15,494.41
8,512.99
24,007.40
8,478.94
-
8,478.94
148,223.26
156,702.20

1ST ALTON MANOR SCOUT GROUP BALANCE SHEET AT 31ST MARCH 2023

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
TOTAL NET ASSETS
FUNDS
Unrestricted
Restricted		 2023
81,575.72
-
81575.72
15,488.73
73,162.79
1,013.34
89664.86
(15,015.38)
74,649.48
156,225.20
-
156,225.20
156,225.20
-
156,225.20		 2022
84,615.23
-
84615.23
1,532.16
72,095.43
370.26
73997.85
(1,910.88)
72,086.97
156,702.20
-
156,702.20
156,702.20
-
156,702.20		 2022
84,615.23
-
156,702.20

1ST ALTON MANOR SCOUT GROUP

NOTES TO FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2023

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 in the period to which it relates. 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 accounted 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.

1ST ALTON MANOR SCOUT GROUP

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2023 (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
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
£

16,240.00
16,240.00
2,640.00
0.00
567.00
3,207.00
5,577.00
0.00
5,577.00
10,611.00
330.50
0.00
0.00
144.52
151.83
11,237.85
36,261.85		 Restricted
Funds
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-		 Total
Funds
2023
£
16,240.00
16,240.00
2,640.00
0.00
567.00
3,207.00
5,577.00
0.00
5,577.00
10,611.00
330.50
0.00
0.00
144.52
151.83
11,237.85
36,261.85		 Total
Funds
2022
£
13,624.00
13,624.00
2,649.76
9,000.00
0.00
11,649.76
1,477.50
0.00
1,477.50
4,085.40
621.10
0.00
0.00
1,028.02
0.56
5,735.08
32,486.34

1ST ALTON MANOR SCOUT GROUP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2023 (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
£
7,037.20
748.18
2,212.91
523.08
9,432.82
1,925.85
1,970.41
0.00
23,850.45
3,754.12
5,267.90
3,039.51
0.00
170.63
0.00
656.24
12,888.40
36,738.85		 Restricted
Funds
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-		 Total
Funds
2023
£
7,037.20
748.18
2,212.91
523.08
9,432.82
1,925.85
1,970.41
0.00
23,850.45
3,754.12
5,267.90
3,039.51
0.00
170.63
0.00
656.24
12,888.40
36,738.85		 Total
Funds
2022
£
5,973.50
725.98
2,024.22
339.66
3,647.25
2,170.39
512.43
100.98
15,494.41
1,251.67
2,019.31
3,319.99
1,414.00
88.24
0.00
419.78
8,512.99
24,007.40

1ST ALTON MANOR SCOUT GROUP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2023 (cont'd)

4
Tangible Fixed Assets
Gross Book Value
At 1st April 2022
Additions
At 31st March 2023
Depreciation
At 1st April 2022
Charged in the year
At 31st March 2023
Net Book Value
At 1st April 2022
At 31st March 2023		 Land &
Buildings
£
94,437.90
-
94,437.90
13,188.42
2,198.07
15,386.49
81,249.48
79,051.41		 Fixtures &
Equipment
£
22,726.97
-
22,726.97
19,361.22
841.44
20,202.66
3,365.75
2,524.31		 Total
£
117,164.87
-
117,164.87
32,549.64
3,039.51
35,589.15
84,615.23
81,575.72

5 Analysis of net assets between funds

Fund balances at 31st March 2023 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
£
81,575.72
89,664.86
(15,015.38)
156,225.20
2023
£
15,488.73
2023
£
15,015.38
2023
£
-		 Restricted
Funds
£
-
-
-
0.00
2022
£
1,532.16
2022
£
1,910.88
2022
£
-		 Total
£
81,575.72
89,664.86
(15,015.38)
156,225.20