2024-03-31-accounts

18th st Albans Scout Group Report and Accounts for the year ended 31 March 2024 Group/District Registration Number with Scout Association: 27987 Charity Registration Number: 1032693

18th St Albans Scout Group Annual Report and Accounts for the year ended 31 March 2024 Contents Offic8rs advis8rs and contact details: Ourtroops: Trustees Report Govern8nce, Structure and Management Financial Review Going concern and the future 8818n¢e Sheet Notes to th8 Financlal Statements Page I

18th St Albans Scout Group Annual Report and Accounts forthe year ended 31 March 2024 Officers advisers and contact details: Trustees: Vlctoria Magee (Chairl Charles Whitehead (TreBsurerl Stephen Larkworthy Kathryn Hughes Sarah Burg888 Bankers: Sant8nderUKplc Contact detall8: w6bslto: ￿.18th-sta1bans.5coUt-group.org,uk 8malL" [e-mail] Our troops: Ourlroop8emai18ddr888e8, 8nd websiteswhere av8iLabl8 Hall Hoath Beavari h811-he8th-beavers@18th-stalbans-s¢outs,org.uk ck Wood Be8verJ [e-mail] Douthwalto Cubs douthw8ite-cubs@18th-st8lbans-s¢outS,Ofg.uk Homewood Cubs [e-mail] Aqulia Scout• [e-mail] Tyler Scouts [e-mail] Page 2

18th St Albans Scout Group Annual Report and Accountsforthe year ended 31 March 2024 Trustees Report The Trustees 8r8 pleased to près8nt their combined annual report and the accounts for the year ended 31 March 2024 which have been prepared in 8ccordance with the 8ccounting policies set out In the note to these accounls. The Trustees. 8nd other adrnini8tr8tlV8 detalls are shown on page 2. Governance. Structure and Management Governance The 18th St Albans Scout Group is governed by a number ot volunteer tru8te88 who c8rry out various role8 from Chair, secretary. treasurer and quartermasterto section leaders and other volunteers. The trustees meet bimonthlyto discuss all m8tter8 pertainingto the group 88well as holding an AGM 8nnuallywhere the 8ccounts are reviewed and 8pproved. The main duty of the trustees18 to adv8nce the purpose of the 8COUtlng as w8118sthe enforce the policy ol the Scout Assoclatlon to safegu8rd the welf8re of its members. Structure The group is split into SIX sectlon8 made up of: t￿0 8COUttroops (Aquila 8nd Tyler) for children eged 10 Y2 to 14, two cub packs (Homewood and Douthwaitel forchildren aged 8 to 10Y2 two beaver colonies (Wickwood and H811 Heathl for children aged 8 to 8. L88der$hipte8m Each 88Ction Is run by 8e¢tion leaders. 8SSlStantS and young leaders and is made up entlrely ol volunteers who enjoy running scout meetings, 8Ctivlties and cBmpsl All adult leaders have trainlng and 8 D8S check, and there Is alw8ys on8 adult who is fSrst 81¢ quallfled If you would like the opportunity to do somethin8 you'd never thought of doing, while having lots of fun ond glv5ng back to the community at the 88rn8 tlme. please get in touch- we can 81ways do with more volunteersl You don't have to be an 8xp8rt in all-thlng8-SCOUting- the only 088entlal ingredient 18 wanting to h8ve fun 8COUtlngi Purpose, Values, and the Scout Method Purpose Scouting 8xi8t8 to actlvely engage and support young people In their per80n81 d8v8lopment, empowéring them to mak8 a positive ¢ontrlbLnlon to society. Values As 8COUts we are guided by these value8: Intogrlty- we act with integrlty. we 8re honest. trustworthy and Ioy8L Re8pact- we have self-respect and respect forothers. Care-we supportothersand take care oftheworld inwhlchwe live. BaU8f - we explore our faiths, beliefs and attltudes. Co-operatlon- we make g positive difference,. we cooperate wlth others and meke friends. The Scout Method Scoutlngtakes place when young people, in partnership with adults. work together based on the values of Scoutlng and enjoywhatthey8re doingand have fun" take part in activities indoors and outdoors,. learn by doing. share in spiritual reflection: Page 3

18th St Albans Scout Group Annual Report and Accountsfor the yearended 31 March 2024 take responsibllity and make cholces. undertake new and challenging activities. and make and live bytheir Promise. Financial Review Income Income from 5ubs¢riptions incr8as8d to £22,859 12023., £20,997),. this w88 largely due to a 10% In¢re8se In 8ub$crlption8from £50 pgrchild pert8rm to £55 In S8pt¢mber 2023. Income frorn camping and other activities incre88ed to £15.6261£11,4391 following a full programme of camping 8Ctivitie8 88 well 88 reflecting the inflationary environment we operate in. Other income amounts to £720, which is the annual fee for St Albans explorer5 for 8ccesB to the scout hut f8cllStles. Expenditure Expendlture Increased to £39,128 {2023: £32.8511 mainly as a result an Increa88 in expenses and camplng costs with costs amounting to £22,30512023.' £16,339). Repairs and refuibishment increased to £4,25412023: £3,003) mainly as a re8uIt of Increased cost of monthly deep cleaning of the scout premises which the executive agreed would be senslble to keep In place post covld pendemlc untll such tlme when a cheaper 8ltern8tive could be found. Net deficit and cash balance The trustea8 note that Ihe group operated 8t 8 loss of E7,09512023.' £5.1441. Th18 was malnly 88 8 re8uIt of cleanlng expenses 8rn0unting to Over £3,000 per year. Increa8ed rep8irs of £4.25412023: É3.003), increasing cost of c8Plt8tion amounting to £10.04612023: £9,3811 and purcha89 I rep8ir of equipment 8rn0untlng to £551 12023: £991 The group h88 a healthy c88h balance of £51,45312023: £57,87118tthe year end and accrued income of £10.833 in respect of gift aid receivable for the last four financl81 yaars. Propertylease The lease on th818nd whore the Scout Hut is situateLI in tho Wick èxpire8 in March 2025 and discussions are ongolng with St Alban8 District council to renew. Goingconcèrn and the future The iroup hBsa veryhealthycash balanceof£51.453 at March 2024. The c88h balance atthe date of this report 18 of a similar valu8. Notwithstanding that. the group aims to get back to break even st8tU8 In future years. The cleanlng Contract has now been cancelled and replaced with a volunteer parent rota which will save c£3,000 per annurn lannueli8edl and subscription fees were increased again in September 2024from £55 to £60 per child perterm to reflect the inf lationary environmentwe have been operating in over the last year8. Thls should generate c£2.500 per annum in addltlonal subscrlptions. The trustee5 knowof no reason whythe charitywould not be in a position to operate 88 a golng concern inthe 12 month8from the date ofthese accounts being approved. Thi8 reportW8S8pproved bythe Tru8tee8. Signed ontheir behalf21stJ8nu8ry 2025 by: Charles Whitehèad Trusteo and tTea¥urer Page14

18th St Albans Scout Group Annual Report 8nd Accounts forthe year ended 31 March 2024 Independent Examiner's Report to the Trustees of the 18th St. Albans Scout Group I reportto the trustees on my examlnation of the 8c¢ount8 of the 18th StAlbans Scout Group forthe y88r ended 31 March 2024. Responsibilities and basis of report Asthe charitytrustees of the 18th StAlb8nsScoutGroupyou are responsibl8forth8 prep8r8tlon of the accounts in eccordanc8 wlth the requirements of the Charities Act 20111'the Act.). I report in respect of my 8xamln8tlon ol the 18th St Alb8ns Scouts Group accounts carrled out under $8ction 145 of the 2011 Act 8nd in c8rrying out my 8xamination I h8ve followed all the applicable Directions giv6n by the Charity Comrni88ion under 88Ction 14515llbl of the Act. Independent Examiner's Statement I have completed my examin8tion. I confirm that no m8terl81 matter8 have come to my attention In connection with the ex8mination giving me c8US6 to belleve that in any materi81 respect: 8ccounting records were not kept in respect of the 18th St Alban$ Scout Group 88 required by 88ction 130 of the Act; or the accounts do not accord with th08e records. or the accounts do not comply wlth the 8ppIIc8ble requirements concernlng the form and content of accounts set out in the Charitles (Accounts and Reports) Regulations 2008 other than any requirement that the accounts giv8 8 'true and fair viewwhich is not a matter considered as part of an independent ex8mlnation. I have no concern8 and have come across no other matter8 In connection with the exomin8tlon to which attention Should be drawn in this r8POrt In orderto enab16 8 proper under8t8ndlng of the ac¢ount8 to be reached. Nlcholas Latham FCA 14 Churchlll Road. StAlbans, AL14HQ 21stJanuary2025 Page15

18th St Albans Scout Group Annual Report and Accountsforthe year ended 31 March 2024 Unrestrictéd Restrlcted Total Total Funds Funds Funds Funds 2024 2023 Notos Income: Membership income: Subscriptions 22,859 22,859 20.997 le88: capit8tion paid 110,0461 {10.0461 19.3811 12,813 11,616 Donations and gr8nts 30 30 27 GiftAid 2.625 2.625 3,150 Investment Income- bank interest 219 219 59 C8mplng8ndA¢tivitie8fees 15,626 15,626 11.439 Other Income 720 720 1,416 Total Income 31033 32.033 27.707 Expandltur•: Premlses 18,134) 17,5551 110,6891 19,2541 Equipment 18731 18731 15471 Sectlon actlvltl88 8nd 8xpenses 127,5661 127.5661 123,050) Total expendliura 131.573) 17,5551 (39,128) 132,8511 Net Incomal{Expèndlturo1 bofor• tran8fer* (7,555) 17,095) 15,1441 Transfers b8tW88n funds 14,0001 4,000 Nèt movement In funds lorthe year 13,5401 {3,5561 (7.095) 15.1441 Total Funds brought forw#rd 20.769 48,611 69,380 74.524 Totalfunds ¢arrled forward 17,229 45,066 62,285 69,380 The notes on pa88s 8 to 10form part ofthese 8ccounts. Page16

18th St Albans Scout Group Annual Report and Accounts forthe year ended 31 March 2024 Balance Sheet Total Total Notes 2024 2023 Flxed assets Buildings 3.301 3.301 CUrrentA88￿8 Debtors and accrued income 10,833 8,208 C88h 8t bank and In hand: Bankdeposit accouffls 22,952 22.733 Bank current account8 28,500 35,138 62.285 66,079 N¢t Curront Assets 62,285 66,079 Tot81 Assetg 62,285 69,380 Funds Unr88tricted." General Fund 17,229 20,769 Restrlct8d funds., Bulldlng fund 45,056 48,611 Tot81 Funds 62.285 69,380 Approved bythe Trustees 8nd signed 21stJanuary 2025 onth8lr behalf ty. Chartes Whlt&hoad Treasurer The notes on pages 8t0 10form partofthese Bccounts P8ge17

18th St Albans Scout Group Annual Report and Accountsfor the year ended 31 March 2024 Notes to the Financial Statements 1. Accounting Policies a) Ba818 of prapBratlon These accounts have been drawn up on an accruals basis. which18 conslst8nt with the previous y88r. b) Ba•lg of accountlnq These accounts have been prepared under th8 h18torlcal cost convention in accordance wlth appllcable accounting 8t8nd8rds and th6 Statement ol Recommended Practlce"Accounting by Chariti8S" c) Depreclatlon Provlslon for depreciation of fixed 888ets held for use bythe charity is made at annu81 rate8 calculated to spread the cost (1888 antlclpated residu81 disposal valuel of each 888et evenly over its expected useful Ilfe. The depreciAtion rates currently in u8e 8r8 8t the following rates.. Building8: 4% per annum on 8 straight-line b88is to reflect the 25 ye8r188sg Equipment is written off In the year In which it is purch8sed d) Government Grant8 Income from Government grants, includlng lo¢a18Uthorities, is r8cognlsed in the period for whlch they are rec81ved. Premises Unrestricted Restrict8d 2023 Rent 76 75 75 Water Rat88 451 451 351 Light & Heat 1.656 1,656 1,656 General Insurancè linc premises) 952 952 877 Repairs & Refurbi8hment 4,254 4.254 3.003 Depreciation 3.301 3.301 3.292 3.134 7.555 10.689 9,254 P8ge18

18th St Albans Scout Group Annual Report and Accounts forthe year ended 31 March 2024 3. Equipment Unre8tricte Restricted 2024 2023 Insurance 322 448 Rep8irs and renewals 551 551 99 873 873 647 4. Section activities and expenses Unrestricted Restricted 2024 2023 Expenses 7,856 7,856 5,775 Camplngcosts 14.449 14.449 10.564 Scout shop 2,620 2,620 1,710 Other activltle8 2.641 2,641 5.001 27,566 23,050 5. Staff and trustee costs There were no 8taff- 811 service8 recelved are provlded ty voluntoer8. No Trustee received any remuneration for thi8 ye8r and no relevant expen388 were reimbursed to Trustees forthisyear. 6. Fixed Assets: buildings C08t Depreciation Nat 2023 Broughtforward 82.303 179.0021 3.301 6.593 Depreciation {3.301) 13.3011 13.292) Carried forward 82.303 {82.303) 3,301 Page19

18th St Albans Scout Group Annual Report and Accounts forthe year ended 31 March 2024 Buildings comprise the Scout Hut on 18asehold 18nd in the Wick which expires in Narch 2025. The lease renewal is under negotiation with St Albans Distriot Council 7. Debtors The amounts Included in debtors is accrued income in respect of Gift Aid receivable for the last fourfinancial years 8. Movements In Funds 1 Aprll 2023 Incoma Expendfture Transf8ri 31 March 2024 Unrestrlcted fundg.. General fund 20,769 32.033 131,573) 14.0001 17,229 Restricted funds: Building 48,611 17,5551 4,000 45,056 Totallund• 89,380 32,033 (39,128) 62,285 Page110