## **1st Arundel Scout Group (Earl of Arundel’s Own) Annual General Meeting and BBQ** ## **Scout Group Headquarters** **Green Lane Close Arundel BN18 9JA** **Annual General Meeting report 2021** ## **Agenda** **1[st] Arundel Scout Group [Earl’s Own] Annual General Meeting** - **Sunday 4[th] September 2022** 1. Welcome 2. Apologies received 3. To approve the minutes of the 2021 annual general meeting 4. To receive the Group Treasurer’s report and approve the scrutinised accounts of the Group for the year ended 31[st] March 2022. 5. To receive the Chairman’s report 6. To receive the Group Scout Leader’s report 7. Section reports and Presentation by Centurion Explorers 8. Group Scout Leader’s nomination for Group Chairman 9. To seek a volunteer for the role of Group Secretary 10. To elect Group Treasurer 11. To receive the Group Scout Leader’s nomination for Group President 12. To receive the Group Chairman’s nominations for Group Vice Presidents 13. To receive the Group Chairman’s nominations for Group Executive Committee 14. To receive the Group Chairman’s nominations for members of the Group Executive Committee 15. To appoint an Independent Scrutineer to report in the Group accounts 16. To ratify and confirm the Group Constitution 17. Closing words from the Group Scout Leader 18. District’s Commissioner or his representative 19. Any Other Business 20. Chairman’s closing words ## **Enclosures:** ## Group Constitution Group Chairman’s report G.S.L. report (including the individual section reports) Treasurer’s report and accounts Centurion Explorer Leader’s report 1[st] Arundel Scout Group (earl of Arundel’s Own) membership Statement of Trustees Responsibilities Consideration of Risks **Minutes of the 1[st] Arundel Scout Group [Earl of Arundel’s Own] Annual General Meeting held on the 19[th] September 2021** Gill Hart, Group Scout Leader, welcomed those present and made the necessary introductions. Present: Henry, Earl Arundel, Group President; Jill Gladman, DDC Programme; Wendy Squires, a District Vice President; Debbie Deacon, A.D.C. Beaver Scouts; Jill Long, District Chairman; Prue Payne, District Secretary; Bob Rendall, leaders and parents. Apologies for absence, as recorded, were read out, namely: His Grace, The Duke of Norfolk; Clergy from Arundel Cathedral; Rev. Philip Tout; Group Vice Presidents - Clive Harvey, Karen Dales, Canon David Twinley; Mark Hewson, District Commissioner; Julia Ferris, A.D.C. Cub Scouts; Paula Cooke, A.D.C. Scouts; Ian Buckman, Network Commissioner; Jon Harris, DESC; Mags Marshall, Scout County Vice President; Ruth Fraser, a District Vice President; Jane Edney, Ruth Johnson; Mark Gillott, Group Treasurer; Roger Anscombe, Jeremy [Jez] Johnstone, Group Executive Members; Joanne Johnstone, Hall Booking contact; and several parents. Paul Riordan was asked by Gill Hart to continue as Group Chairman which he agreed to and then ‘took over’ the meeting. He was pleased to say that this year the meeting was being held face2face as due to COVID the previous Group A.G.M. had been held via Zoom. Paul then asked if everyone present agreed the minutes of the previous A.G.M. held via Zoom – He proposed this and Debbie Deacon seconded the proposal, a show of hands agreed the minutes were a true record. In the absence of the Group Treasurer – Paul went through the accounts highlighting several aspects namely the grants obtained from Arun District Council which has helped to maintain the Group’s steady financial position. The major hirers are continuing to hire the hall. The Group is ‘not out of the woods yet” – Paul reported Jill Gladman, DDC Programme proposed the financial report and accounts Les Wood seconded the proposal All those present agreed Chairman’s report. Paul highlighted points in his report stating that technology was used during the COVID lockdowns via Zoom meetings for all sections. He thanked Arun District Council for their grants without which the Group would not be financial viable. He thanked everyone for their determination to ‘keep going’ and ‘we have survived’. He thanked parents who have helped and also the Executive Committee, all leaders and Gill Hart. Group Scout Leader’s report. Gill Hart, Group Scout Leader, reported for all Group sections. For the past 2 years ago the Group has been scouting without face2face meetings we only had technology [zoom] but managed to still carry on scouting via bag drops, door step delivery, zoom meetings, etc. We met face2face for a couple of months in the summer of 2020 and then in October 2020 another lockdown occurred and it was back to meeting via Zoom until March 2021. Gill was pleased to report that the Group did not loose any of the young people during this time in fact Beaver numbers grew and the Colony had “virtual beavers”. Gill was pleased to report that Les, ACSL, had completed his wood badge training during this lockdown. Gill was saddened to report: Ruth Johnson Assistant Beaver Scout Leader now has dementia so unfortunately she has had to ‘give up’ attending weekly Beaver meetings. Ruth started the Beaver Colony 32 years ago. Jane Edney has been the Beaver Scout Leader for 25 years but unfortunately has had to give up this position as she is ill with a balance disorder. Gill was pleased to report that the Group was able to hold its 10K run this year – a new route – which worked well. She thanked His Grace, The Duke of Norfolk, for his permission to use Castle grounds. Gill thanked Henry, Earl Arundel, for his support of the Group – he is kept informed of all Group events and activities. **AGM Minutes 2022 continued** Agenda items: Paul stated the Group requires a Group Secretary, Group Treasurer and Executive members. The Executive only meets 4 times per year to help with group matters and to organise fundraising events. Election of Group Treasurer. Mark Gillott has agreed to continue for a further year. Les proposed and Roger Eve seconded. All those present agreed. Group Vice Presidents were nominated and voted ‘en block’. Proposal – Les Wood Seconded – Jill Gladman Independent Examiner – Jones Avens Limited have agreed to continue. Proposed by Marie Riordan, seconded by Roger Eve. Group President – Henry, Earl Arundel was proposed by Stella and seconded by Marie Riordan. The Group Constitution was read by Paul and agreed by all those present. Henry, Earl Arundel, addressed the meeting. He was sorry to hear about Ruth and Jane’s illnesses – they were his Beaver Leaders. He thanked all leaders for their determination and perseverance with their scouting through the COVID years. Any Other Business – there was none. Jill Gladman, DDC Programme, represented the District Commissioner. She thanked all the leaders for their work and determination throughout the COVID period. She informed them the Scout Association has a new project – Squirrells which will be 4-6 year olds. She then made the following presentations – assisted by Henry, Earl Arundel. Ruth Johnson 30 years ] Jane Edney 25 years ] Gill Hart will present these personally Fern Jackson 5 years Mark Gillott 5 years Paul Riordan 5 years Henry was pleased to present a 40 years’ service award to both Gill Hart, Group Scout Leader, and Muriel Allen, Assistant Beaver Leader Paul – closed the formal meeting and thanked all leaders, especially Gill Hart, for the amazing job she does and all the time she gives to Scouting and the Group – “we all hope things will get better and we will be back into the community. Thank you all for attending.” ## **Treasurers Report for the Financial Year 2021/22** The 2021/22 financial year was a challenging one for the group in terms of finances. Our traditional income sources continue to be heavily impacted with hall hire significantly down and income from the run slightly down. However, much of our outgoings, such as insurance etc. saw increases. We have received a significant donation to help support with the upkeep of the hall and this will be invaluable moving forward. Overall the Groups finance are steady but we face significant challenges moving forward with income continuing to be significantly reduced while at the same time costs rising rapidly. I attach a copy of the financial statement of the receipts and expenses for the 21/22 financial year. At present these are un-audited. Due to new regulations the audit is taking longer while we complete some paperwork around the ownership of the hall and donation we received during the year. Mark Gillott Treasurer Summary of 1st Arundel Scout Group Income and Expenses for the year ended 31st March 2022 INCOME Treasurer's account 0972348 on 1.4.21 Deposit account 7359293 on 1.4.21 EXPENSES DONATIONS 5,503.20 16.609.50 Donations A&L S(x)ul Di51. Run donat￿￿ 75.00 22.112.70 MEMBERSHIP FEES 75.00 Subs Jamboree 4.437_15 MEMBERSHIP A&L District Mem. Fees 5.487_00 5.487.00 4.437_15 CAMPS RUNS Camps Assistance paym8nt Run 8,525.42 8.52S.42 BADGES and SCARVES Unrfomis PR rnateria15 DONATIONS Awn DC CovKk19 Fundiaising Gift Assistance Fund 409.50 409.50 2¢XK)O. RUNS Run 5.424.86 20.819.00 5,424.86 MARQUEE HIRE Traller Hire and Running 0.00 M.tent&marquee INSURANCE Scoul Insurance 2481.80 2.481.80 CAMPS and JOTh Beavers and Cub Camps HALL Cleaning & mairrtenance Electricrty Water ADC rerrt and rates Covid Prep 4.648.60 6.364.93 179.68 1.091.53 0.00 HALL General hire Misc Guide $￿P rent 1,664.10 12.284_74 MISCELLANEOUS Section refunds Website AGM costs plus subs repayment PRS Fees 1.664.10 0.00 0.00 820.62 65.00 BANK INTEREST Acc. no 7359￿3 885_62 TOTAL EXPENSES FOR 2021122 BALANCES Treasurerfs ￿COUnt 0972348 on 31.3.22 34447.36 Deposit account 7359293 on 31.3.22 26 639.02 9872.7 21048.34 TOTAL INCOME FOR 2021122 EXPENSES PLUS CLOSING BALANCES 30,921.04 INCOME PLUS OPENING BALANCES ## **Group Chairman’s report** The Scout Group Executive Committee works to support the leaders, monitor the work of the Scout Group and to ensure that the Group is run in accordance with the rules and regulations of the Scout Association and the Charity Commission. The Executive Committee is made up of leaders, members of the Scouting community, parents and volunteers. Elected committee members are trustees of the Group and are registered with the Charity Commission in these roles. Trustees represent the community, parents and Scout Group leaders. Warranted Leaders who serve on the executive may elect to be trustees. It’s been another challenging year for the group, with ups and downs. It was great to see the young people out and about again engaging with each other and the community. We have lost a number of hall hirers this year which combined with increased running cost are making our fund raising efforts more and more important. The run, our main fund raising event was successful ,although regrettably, we had to make the hard decision to move out of the town centre and we held the run based entirely in the park, whilst still being able to run through the castle and grounds which remains a hit with all who attend. The group would be nothing without the support and generosity of a huge number of people, but, we do still need parents and volunteers to support the group, even if its only for a couple of hours on the occasional evening with one of our groups, or as part of the Executive Committee - we have a number of roles that need filling; Section Assistant Leaders, Section Assistants or occasional helpers, Executive committee members, Secretary, Treasurer and Hall Manager. Please do contact me or any of the leaders, if you feel you can give your time to support in anyway. I would like to Thank Jane Swaffield for her father’s generous bequeathment to the group for the maintenance of the Scout hall. So finally, I would like to thank everyone involved at 1[st] Arundel Scout Group. If it wasn’t for people like our GSL, the Leaders, assistants, young leaders, parent helpers, volunteers and members of the Executive Committee there would be no group. All of these people have given their time freely and willingly and for that I am and always will be truly grateful. ## **Paul Riordan** ## **Group Chairman** **GSL report 2021-2022** Maybe it’s me, but the past year seems to have been the hardest yet. We have been coming out of Covid gradually and the restrictions have at long last now been lifted, but we are left with picking up the pieces. All sorts of things are coming out of the woodwork. Unfortunately, we, like many other Groups are struggling for Leaders in the Beaver, Cub and Scout Sections. Part of my role as GSL is to support the Sections which includes covering if they are short of Leaders, we have adult to young people ratios which we have to meet. Because of this I am currently The Beaver Scout Leader and an Assistant Scout Leader I have been covering these positions for a number of years now. What I miss is being able to go to a Cub meeting periodically to see what they are doing. – There some ‘Good News’ though, Kim moved to Arundel in January and contacted me to ask if we need help with the Beaver Colony Of course we did, she is now a Beaver Section Leader. Kim was a Section Assistant with a Colony in Bognor. Thank you for Volunteering with us. Having said this the number of young people wanting to come and join us is encouraging – we have 4 Beavers moving onto Cubs and 4 Cubs moving onto Scouts this term together with new members joining us in all the Sections. The Section leader’s reports are below, please take the time to read them. I always finish my report with the 10K Run, which were able to hold again in Arundel Park, using the same course as last year but this year has been very difficult, entries for all Runs have fallen quite considerably with a number of Runs being Cancelled. I kept thinking they will all book soon, but was keeping my fingers crossed for the entries to come in. We did not want to cancel but hoped we would not lose money. My aim was for 300 runners, which would mean we would raise some money, we finished with 308 entries. I hope to be able to give you the result on Sunday. My thanks go as always to those faithful volunteers who help to marshal the event, also to the Castle and Estate for their continued support by letting us use the Castle Grounds and the Park. Most importantly though I must thank Henry, our President for his continued support, the leaders for their hard work, enthusiasm and commitment. Paul as Group Chair and the Executive and District for their support and the parents for their help during the year. But most importantly the young people, who make the hard work worthwhile Gill Hart GSL **Beaver Scout Report 2021/2022** As you know from my GSL report we are short of Leaders in this section so I must start by thanking those parents who come to help with meetings when we ask them to, especially when we are outside. Your help enables us to go out and about during the Summer. The Beavers have had a varied programme during the year with many gaining badges, they do not just do something to get a badge, most of the badges have several elements to them which need completing, three Beaver Scouts who moved onto Cubs achieved their Bronze Chief Scouts Awards and there are a several more who are working towards this Goal. What have they been doing? Gaining Badges – Gardeners/Emergency Aid 1/Book Readers Badge/Challenges Badges/Swimming etc…………. We held 2 Sleepovers during the year, 1 in the Scout Hall (my goodness it was cold at 2am) this was based on the Outdoor Challenge Badge and the 2[nd] one In Yapton’s Scout Hall – which was based on the Teamwork Challenge Badge. Beavers took part in Mayor’s Sunday, Planting Trees for the Jubilee, took part in the jubilee service in the square and Remembrance Day service (The Beavers always make their own wreath, this year Beavers painted their hands to make a print, we then made them into a wreath. They also took part in the St George’s Day Parade and service in April, we were delighted that it was back in Arundel Cathedral. The Beavers all looked very smart and were well behaved. We held a very successful Father’s Day evening in the Park, built sandcastles, got very wet with water activities, Grass Sledging, made juggling balls and much, much more. The year finished with the ‘Go Beavers Day’ in June which was a County event held at Blacklands. Rooster has introduced ‘Bobby the Beaver’ who goes home each week with the Beaver who earns it until the next meeting. He has now been to stay at several Beavers homes, they are all keen to take him home. My thanks must go to Rabbit (Muriel) and, Rooster (Kim) together with Marie (Akela), Les (Hathi), Timber (Ruth) and other members of the District who have helped the Beaver section particularly with the Sleepovers and ‘Go Beavers’ Thank you to the parents who help and support us, but most importantly the young people who make it all worthwhile. Gill GSL/BSL **Cub Scout Leader’s report** It has been great to be able to get back and do some face-to-face Scouting after lock down and the Summer 2021 term saw us taking advantage of the warmer weather and lighter evenings, going on hikes, fire lighting, shelter building and getting out and about to have some proper Scouting fun. We even managed to have a pool party at Arundel Lido as well as water games out on the green near to the Scout Hall. It made such a difference to be able to be together in person learning new skills and sharing lots of laughter after what had been a challenging period of trying to run Cubs online via Zoom! The Autumn 2021 and Spring 2022 terms gave us an opportunity to focus on completing a number of Activity Badges with the Cubs which included Astronomy, Science, Pioneering, First Aid and Navigation badges. We had planned a number of festive activities close to Christmas which ended up having to unfortunately be cancelled due to Covid issues, but we were able to rearrange our sleepover party as a pre-Easter holidays event so no one missed out. We do try to mix up the programme throughout the year to ensure we deliver a balanced programme which caters to everyone and is as inclusive as we can make it. We also do our best to ensure the Cubs do the more traditional Scouting activities such as knot tying and making gadgets using rope and broomstick handles, fire lighting and cooking. We have also included other activities from baking to bridge building. The Cubs always enjoy the hikes and backwards cooking – probably because that usually involves marshmallows! Each term we hold a Cub Pack Forum where the Cubs put forward ideas for the Pack meetings. This gives the Cubs an opportunity to help plan activities for the year to come. We allocate a number of ‘Cubs’ Choice’ Pack meetings. We took part in the Bridger Challenge and camped for the weekend. It was great fun, and the weather was particularly good to us (for a change)! We get involved in a number of services throughout the year; Mayor’s Sunday, Remembrance Day, and St George’s Day. I would like to give thanks to all my Assistant Leaders for their help, support, and hard work throughout the year. Without them, the Cubs would not be able to do half of the exciting activities we organise. We really could do with more help, and we welcome parents to come along. Even if it is only every now and then, if you would like to help, please do let me know. ## **Marie Riordan** ## **Cub Scout Leader** **Scout report 2021 - 2022.** We have had a great year at Scouts, trying to get back to normal after 2 years of ‘winging it’ and trying our best to work within the rules we have all had to follow. We currently have 11 Scouts with 4 due to come up from Cubs and another 2 from outside the group who are interested in joining us. The Scouts we have are a great group, who all work well together. We have been bivvying in the woods, designed a fire pit, done some blacksmithing, as well as gone crabbing in Littlehampton. We have also continued to do lots of traditional Scouting activities including knots, first aid, hikes and team work activities. As part of a night looking at Chinese New Year, the Scouts decided to adopt a Tiger from Marwell Zoo. To raise the money for this they voted to hold a 24 hour stay awake challenge! This was a very interesting 24 hours were the Scouts had a full timetable of activities to do, including a story dice challenge, a hike at 4am and a very high stakes game of Monopoly at about 6:30am! The Scouts all managed to stay awake (even if the leaders were struggling!) and raised enough money to adopt the Tiger and have a day trip to the Zoo to visit it. The whole experience was a lot of fun and a great learning experience for us all. As a result of the things we have done we have been able to award lots of badges to the Scouts, including 2 Chief Scout Gold Awards, this is the highest award a Scout can gain within the section. I am very proud of the work the Scouts have done and the effort put in to their badge work. All of this has helped improved their scouting skills. We are having a little difficulty with the number of leaders we have at the moment, so if anyone would like to help us by joining the section as a leader/ adult helper please get in touch. I would like to thank everyone who has helped with Scouts this year and hope they will continue to do so, in order to provide ‘Scouting for all’ Ruth Bradley Scout Troop Leader ## **Centurion Explorer Unit Report** ## 1st Arundel Scout Group AGM 2022 ## Although not part of the Arundel Scout Group, Centurions are proud to be associated with a Group with such a historic past. During the past year there have been several occasions when we have worked together. Probably the best of these were when, with the Scouts, we went to cut staves in an area of woodland managed by the Angmering estate. The ‘cutting’ was followed by several sessions when the Scouts personalised their staves by weaving cord grips and burning the staves to create a centimetre measuring stick, they also burnt their names on the staves using a soldering iron. We were also pleased that one of our Explorers supported the Cub section during the Summer term and helped them gain two activity badges. During the year the Centurions followed an active programme. We went on several evening hikes, attended a rifle shooting evening at the SHOTS range in Yapton, went canoeing on the Chichester Canal where they all gained their stage one paddle sports award, and spent several fun evenings at our Batworth Park camp site. One of these evenings involved them in a competition where they had to light a fire and cook an omelette. This was very successful, and all the omelettes were edible!! In addition to cooking and lighting fires, the Explorers spent several evenings making benches out of old wooden pallets to replace the uncomfortable log benches around our campfire circle in the woods. As part of our programme included a two-day unaccompanied expedition, all the Explorers completed a first aid course and were awarded their Stage 4 badge and an Emergency First Aid at Work qualification. The expedition was routed through part of the South Downs spending one night at a YHA hostel. One of the main elements of the expedition was to enable two Scouts, one of whom had just moved onto Explorers, to complete their Chief Scout Gold award, I am happy to confirm that they both did well and have been awarded their badges. Our Summer camp took us to an Adventure Centre in Mid-Wales. This was an opportunity to climb and abseil in a disused quarry, canoe on the Montgomery canal, cave in a disused Roman Copper mine and hike in the Welsh hills. The Centre also had a challenging high and low ropes course and its own lake. The lake was a real bonus because it was a very hot week. On the lake, the highlight was building rafts using oil drums and lengths of timber and then doing battle to see which team’s raft remained complete. It was a great camp. Finally, I would like to say that we have room for more young people aged between 14 and 18 years, so if you know of anyone who might be interested in joining us, we would love to hear from you, we welcome all young people regardless of gender etc,. We would also like to increase our leadership team, so if you or someone you know is interested in supporting the work we do with young people, please contact me. Bob Rendall Centurion Explorer Scout Leader ## **1[st] Arundel Scout Group** ## **President** Henry, Earl of Arundel **Trustees** - Paul Riordan Chair Listed below are the Group Chairman’s nominations **Vice Presidents** Iris Swaffield Karen Dales Muriel Allen Roger Eve Wendy Eve Clive Harvey - Mark Gillott Current Treasurer **Vacancy - Secretary Gill Hart - Group Scout Leader Gill Hart/ Vacancy - Beaver Scout Leader Marie Riordan - Cub Scout Leader Ruth Bradley - Scout Leader Jez Johnstone - Exec Member Roger Anscombe - Exec Member Jo Johnstone - Hall bookings Group Scrutineer - Jones Avens Chartered Accountants ## **His Grace the Duke of Norfolk** ## **STATEMENT OF TRUSTEES' RESPONSIBILITIES** The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the charity's financial activities during the year and of its financial position at the end of the year. In preparing financial statements giving a true and fair view, the trustees should follow best practice and: - (a) select suitable accounting policies and then apply them consistently; - (b) make judgements and estimates that are reasonable and prudent; - (c) state whether applicable accounting standards and statements of recommended practice have been followed, subject to any departures disclosed and explained in the financial statements; and - (d) prepare the financial statements on the going concern basis unless it is inappropriate to assume that the charity will continue in business. The trustees are responsible for keeping accounting records which disclose with reasonable accuracy the financial position of the charity and which enable them to ascertain the financial position of the charity and which enable them to ensure that the financial statements comply with applicable accounting standards and statements of recommended practice and the regulations made under 544 of the Charities Act 1993. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud or other irregularities. ## **CONSIDERATION OF RISKS** The Group Scout Executive (as Charity Trustees) has always been mindful of its responsibilities in Risk Management and, in accordance with the revised requirements of The Statement of Recommended Practice (SORP 2000), in outlining the major risks and appropriate systems that are in place to mitigate those risks. The Executive seeks to manage these risks and highly values the reputation of Scouting. It seeks to enhance this reputation through effective publicity; care in recruitment (which includes screening through the ‘Disclosure and Baring Service), financial control, management of adults; and by working closely with the District and County Teams to amicably resolve those few disputes which may arise. ## Group Constitution a] The Group Secretary advised the Scout Council to continue adopting the written constitution as set out in POR rule 3.23. b] The Group Secretary advised that the quorum for future Scout Council meetings [AGM] will remain at 10 plus chair. c] The Group Secretary recommended that the quorum for future District Executive meetings will be 5 to include the Chair, or in the absence of the Chair, two ex-officio members and at least one non exofficio member. d] The Group Secretary advised that Presidents and Vice Presidents of the Group, if not members of Scouting, be additional members to be elected to the Group Scout Council. Membership of the Scout Council will remain as written in rule POR 3.23. ## Arundel Scout Group Needs you. ## Volunteers needed Can you spare some free time to help Arundel's young people to reach their potential? **Draft Financial Statements at 01 September 2022 at 10:12:14** **Charity registration number 1037491** ## **1ST ARUNDEL SCOUT GROUP** **ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022** **Draft Financial Statements at 01 September 2022 at 10:12:14 1ST ARUNDEL SCOUT GROUP** ## **LEGAL AND ADMINISTRATIVE INFORMATION** |**Trustees**|P Riordan| |---|---| ||R Anscombe| ||M Riordan| ||J N Johnstone| ||G Hart| ||M Gillott| ||J Edney| |**Charity number**|1037491| |**Principal address**|20 Howard Road| ||Arundel| ||BN18 9EL| |**Independent examiner**|Jones Avens Limited| ||Piper House| ||4 Dukes Court| ||Bognor Road| ||Chichester| ||West Sussex| ||PO19 8FX| **Draft Financial Statements at 01 September 2022 at 10:12:14 1ST ARUNDEL SCOUT GROUP** ## **CONTENTS** ||**Page**| |---|---| |Trustees' report|1| |Independent examiner's report|2| |Statement of financial activities|3| |Balance sheet|4| |Notes to the financial statements|5 - 10| **Draft Financial Statements at 01 September 2022 at 10:12:14 1ST ARUNDEL SCOUT GROUP** ## **TRUSTEES' REPORT** ## _**FOR THE YEAR ENDED 31 MARCH 2022**_ The trustees present their annual report and financial statements for the year ended 31 March 2022. The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's [governing document], the Charities Act 2011 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019). ## **Objectives and activities** The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake. ## **Achievements and performance** ## **Financial review** It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year. ## **Structure, governance and management** The trustees who served during the year and up to the date of signature of the financial statements were: P Riordan R Anscombe M Riordan J N Johnstone G Hart M Gillott J Edney The trustees' report was approved by the Board of Trustees. .............................. P Riordan **Trustee** Date: ............................................. - 1 - **Draft Financial Statements at 01 September 2022 at 10:12:14 1ST ARUNDEL SCOUT GROUP** ## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF 1ST ARUNDEL SCOUT GROUP** I report to the trustees on my examination of the financial statements of 1st Arundel Scout Group (the charity) for the year ended 31 March 2022. ## **Responsibilities and basis of report** As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (the 2011 Act). I report in respect of my examination of the charity’s financial statements carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act. ## **Independent examiner's statement** Your attention is drawn to the fact that the charity has prepared financial statements in accordance with Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn. I understand that this has been done in order for financial statements to provide a true and fair view in accordance with Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015. I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: - 1 accounting records were not kept in respect of the charity as required by section 130 of the 2011 Act; or - 2 the financial statements do not accord with those records; or - 3 the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached. ## **Jones Avens Limited** Piper House 4 Dukes Court Bognor Road Chichester West Sussex PO19 8FX Dated: ......................... - 2 - **Draft Financial Statements at 01 September 2022 at 10:12:14 1ST ARUNDEL SCOUT GROUP** ## **STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT** ## _**FOR THE YEAR ENDED 31 MARCH 2022**_ |||**Unrestricted **|**Unrestricted**| |---|---|---|---| |||**funds**|**funds**| |||**2022**|**2021**| ||**Notes**|**£**|**£**| |**Income from:**|||| |Donations and legacies|**3**|20,820|19,431| |Charitable activities|**4**|13,838|3,288| |Investments|**5**|2|4| |**Total income**||34,660|22,723| |**Expenditure on:**|||| |Charitable activities|**6**|26,733|16,805| |**Net income for the year/**|||| |**Net movement in funds**||7,927|5,918| |Fund balances at 1 April 2021||21,878|15,745| |**Fund balances at 31 March 2022**||29,805|21,663| The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. - 3 - **Draft Financial Statements at 01 September 2022 at 10:12:14 1ST ARUNDEL SCOUT GROUP** ## **BALANCE SHEET** ## _**AS AT 31 MARCH 2022**_ |**Notes**
**Current assets**
Debtors
**10**
Cash at bank and in hand
**Creditors: amounts falling due within**
**one year**
**11**
Net current assets
**Income funds**
Unrestricted funds|**2022**
**£**
1,484
30,921
32,405
(2,600)|**£**
29,805
29,805
29,805|**2021**
**£**
1,435
21,898
23,333
(1,670)|**£**
21,663| |---|---|---|---|---| |||||21,663| |||||21,663| The financial statements were approved by the Trustees on ......................... .............................. P Riordan **Trustee** - 4 - **Draft Financial Statements at 01 September 2022 at 10:12:14 1ST ARUNDEL SCOUT GROUP** ## **NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 31 MARCH 2022**_ ## **1 Accounting policies** ## **Charity information** 1st Arundel Scout Group is a charity set up 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 communities. ## **1.1 Accounting convention** The financial statements have been prepared in accordance with the charity's [governing document], the Charities Act 2011, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019). The charity is a Public Benefit Entity as defined by FRS 102. The charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows. The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn. The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £. The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below. ## **1.2 Going concern** At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements. ## **1.3 Charitable funds** Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives. ## **1.4 Income** Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received. Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation. Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset. Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received. - 5 - **Draft Financial Statements at 01 September 2022 at 10:12:14 1ST ARUNDEL SCOUT GROUP** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2022**_ ## **1 Accounting policies** **(Continued)** ## **1.5 Expenditure** Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use. ## **1.6 Cash and cash equivalents** Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities. ## **1.7 Financial instruments** The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments. Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. ## _**Basic financial assets**_ Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised. ## _**Basic financial liabilities**_ Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method. ## _**Derecognition of financial liabilities**_ Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled. - 6 - **Draft Financial Statements at 01 September 2022 at 10:12:14 1ST ARUNDEL SCOUT GROUP** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2022**_ ## **1 Accounting policies** ## **(Continued)** ## **1.8 Employee benefits** The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received. Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits. ## **2 Critical accounting estimates and judgements** In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods. ## **3 Donations and legacies** ||**Unrestricted**|Unrestricted| |---|---|---| ||**funds**|funds| ||**2022**|2021| ||**£**|£| |Donations and gifts|20,410|-| |Grants receivable|410|19,431| ||20,820|19,431| ## **4 Charitable activities** |Membership fees
Fundraising events
Hall hire|**2022**
**£**
4,437
7,737
1,664
13,838|**2021**
**£**
2,700
-
588| |---|---|---| |||3,288| - 7 - **Draft Financial Statements at 01 September 2022 at 10:12:14 1ST ARUNDEL SCOUT GROUP** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2022**_ ## **5 Investments** ||**Unrestricted**|Unrestricted| |---|---|---| ||**funds**|funds| ||**2022**|2021| ||**£**|£| |Interest receivable|2|4| |**Charitable activities**||| ||**2022**|**2021**| ||**£**|**£**| |Donations|75|50| |Membership|5,487|2,358| |Camps|-|1| |Fundraising events|4,636|275| |Insurance|2,433|2,348| |Cleaning and maintenance|4,649|4,276| |Electricity|6,695|5,379| |Water|180|49| |ADC rent and rates|1,092|674| |Covid prep|-|532| |Sundry|886|863| ||26,133|16,805| |Share of governance costs (see note 7)|600|-| ||26,733|16,805| **6 Charitable activities** - 8 - **Draft Financial Statements at 01 September 2022 at 10:12:14 1ST ARUNDEL SCOUT GROUP** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2022**_ ## **7 Support costs** |**Support**
**costs**
**Governance**
**costs**
**£**
**£**
Accountancy
-
600
-
600
Analysed between
Charitable activities
-
600|**2022**
**£**
600| |---|---| ||600| ||600| Governance costs includes payments to the accountants of £600 (2021- £Nil) for an independent examination. ## **8 Trustees** None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year. ## **9 Employees** The average monthly number of employees during the year was: ||The average monthly number of employees during the year was:||| |---|---|---|---| |||**2022**|**2021**| |||**Number**|**Number**| ||Total|-|-| ||There were no employees whose annual remuneration was more than £60,000.||| |**10**|**Debtors**||| |||**2022**|**2021**| ||**Amounts falling due within one year:**|**£**|**£**| ||Prepayments and accrued income|1,484|1,435| |**11**|**Creditors: amounts falling due within one year**||| |||**2022**|**2021**| |||**£**|**£**| ||Accruals and deferred income|2,600|1,670| ## **12 Related party transactions** - 9 - **Draft Financial Statements at 01 September 2022 at 10:12:14 1ST ARUNDEL SCOUT GROUP** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** ## _**FOR THE YEAR ENDED 31 MARCH 2022**_ ## **12 Related party transactions (Continued)** ## **Transactions with related parties** During the year the wife of a trustee provided cleaning services to the charity totalling £4,174 (2021 - £4,174). - 10 - Charfty reg1strail¢)n numljer 1037491 1ST ARUNDEL SCOUT GROUP ANNUAL REPORT AND UNAUDrrED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 1ST ARUNDEL SCOUT GROUP LEGAL AND ADMINISTRATIVE INFORMATION TnMt••s P F￿rydan M Riordan JNJohn GHart M Gilolt J Edney Charlty numlJ•r 1037491 PrlncSpal addr• Awnthl BN18 9EL In¢kpend•nt examlnor 4 tjjkes Cwrt P019 8FX 1ST ARUNDEL SCOUT GROUP coMrENTS Tnwtees. f8F4Xt St*Nwtofffinarml athiuos Notes to th¥ fina￿101 statements 8-11 1ST ARUNDEL SCOUT GROUP TRUSTEES. REPORT FOR THE YEAR ENDED 31 AIARCH 2022 Tho trustees wesentlhwwu•l •ThJ fwwK¥al sta1wn￿ for Ihe sear erthd 31 March 2022. The financial slatements have teen wepared In 8¢>xrd¥rt¢¢ with #* a¢rAKJthg OK5es set out kn note 1 lo Ihe flnandal statém*n15 aTrJ ¥&ith the Royal Charter. the Charrbes Act 2011 aThJ 'I￿￿)￿jnIin9 and R#p￿tir￿ by Charities.. Statement of R￿Qm￿nded Prncuce 4)phxL4e to c*arill¢s PTttparM¥ ttlwr ar£ounts in acc￿rdance the Flnandal R•wling Standard aFWicatA8 in th8 UK aTrJ Republic of Ireland IFRS 1021. leff8cO¥e 1 January 2019). ObJoctlv•8 and a￿1¥11[*$ The obleckn ol the charity ara to tha d•¥th￿ of yDurvJ p• In achlevlThJ their fijl phy8kal, intdlectual. soaal spirittwl p(knti815. 88 irvffyxluats. as resporBitde (ilIz￿$ as m•mL*rs of Ihèir kol. Scouting acts'vety er¥Jages SUP[￿8 young pwl• ift tw p￿￿01 dovebprf OThyowerl￿ them to make a pO￿tiVe conlribu¢Th to swety. . enioy whatty a￿ t1c¥"rvJ arKI have fun . tske part kn adNits85 indoors . kam bythmng . Sha￿ in 5Firitual . take respons(blrty aftd make thoitss • urvJertok¢ new and •afviUoS . rnake aThJ live by their Profflise. A fvn. tnjoyth. hw qualty prc4Jraffone (xjnststth defN¥ed 4ThJ SL4)ptyW by bJ)Is. both practThl and dmital. Through our sItuc￿r•d we Off￿ peoF* 6kl4 fr18nd￿p a pty*•rfvl ol bekjnging. The way we brirq ctMlritrxrtes even to doserthmmunlies and a stringer WAety. The truste8s hav• pokd du• r4ard to w*Ja￿e issued lyl the Charity comm&￿￿ kn dK*SrvJ wlwt adI￿tieS the tharity shoukl undertake. posthyè ￿ntrIbutiOn to 8wety. In pathèrshlp wjth. take pwt In fun hJYoc* oufrlcrty ¥thrylie8. They leam by dolro and by taknng reSFon8I)dty. Thoy mako clvJ"￿$. uThAèwlake rM¥ arKI aL*vitb8s and tw Ilvo trwr Scoul Pnjmlse. ScoLts folky•ts key pln¢iW let bythB ￿lty wlth regwding to bènefit Identsfiabie benefft: PublK Benefit Scouts is a Mlknftal OF￿ to YCW apj 4 b 25. Wg to ensurtno all 8 •b18 to bwhefft frorn Our programms. ar£￿Ing ow benefits kn't rJMtrAin8d by a￿lty lo pay their finanoal hardsh￿1. An•n¢t•l r•vlv47 DuriThJ Ihe y•ar Irwr￿n9 re8our¢es t￿￿1&d £34.fj60 {2021.. £a7231, res￿¢￿S •xF*ndod tota118d £29,415 {2021: £18.7371 gfving an UN8slrfC￿ fvnds tdarTh at 31 IAarch 2022 of£59.967 {2021.. £54.722}. 1ST ARUNDEL SCOUT GROUP TRUSTEES. REPORT (CONTINUEDI FOR THE YEAR ENDED 31 MARCH 2022 It Is the pohcy ol Ille thawity that unr•slrKl•J funds ¥hiith not been desiwateoj for a spec4rtc use shoufd be maintsin8d at 8 level equNal8nt to b0￿en Ihm and SLX rKfflth'$ gxpendrtur•. Thè trustees consSd8r that reserves at this k8vel wll ensur• thal in the event ￿ a >gnifi￿1 drop in fiJndin9. v*ll be ab* to eontlnue the thari￿s fjjrrent actI￿lieS ￿le c4>nsidarati¢)n i% wen to ways In 8th1￿al fijnds may bè raiwj. This l•v•t of reserve5 has been mthah*d thrDugh¢yJt the ￿ar. The 1st Awr¥Jel ScryJt lknjp is an asstyiakn 8slabSthed by a Royal Chorter granted 4 January 1912. Tho truslegs who seThqd thrfng the year and up to tho dalo otslgnatsn ofthe finanual Statements t+￿￿.. P Rlordan RAn8c¥)rnbe Flordan J N Johnskne GHart M Gillott J Edn8y The truste8s' rgFQrt vra5 apwo¥ed bythe Bowd ofTru8t•es. P Rlordan 1ST ARUNDEL SCOUT GROUP INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF 1ST ARUNDEL scour GROUP ye8r ended 31 Ma￿h 2022. Ro•PO•￿1￿11IIl•s and boij af v•port As the trustees of the dwrity ytyl gre of the fmwal stat&m￿lS In ae£crfd8nC8 thè r¥4￿rements ofthg Chaiiies Art20111ts 2011 kll. I rep￿1 In respect of my •y2m1r￿1b)n of th8 tharivs ffin3r￿ statemenls cawried uThJer $8don 145 of the 2011 Act. In trjt my èxanMnaJon I have fC4kY￿ed all the appts2ble DiTec*ons glven by the Chwity Commisskjn undèr ￿tion 145(5Mbl oftr* 2011 Indlwndent ey•nlnerfs st•l•m•rrt y￿ attént￿ is drawn to the fact that the rtsty has ￿pared fmandal statéments in aco)rdance wth Acwunting and ReForlro by Char51tes weparfThJ thoir %Lwnts kn ae£s)thc* Ihe Fin￿￿81 ReporthJ Stsndard applicab In th• UK and R•put4i¢ ot IrelarKI IFRS 1￿1) in [￿ereTr￿ to tsAC(￿￿j and R￿￿n9 by Charitles.. Stat8mw c< Recornmended Prth IS￿$d on I ￿lI 20)5 rgfarrnd lo in the extant re9ulgti￿s but has now been l urwJersIw￿ that thls has ba￿ uderffijr financd Stslements lo W0￿de a true and falr yl8w In Xcordance I have comple￿￿ my exam1￿. l Ihat no matters Iiave lo my •ti8nknn kn r￿n8(￿on with the examination me cause to belièvè that in any material rtspti acuuntiThJ re))rds not kept in re¥Ject tsf the ch￿lty ￿ reqLllred by se(aTh 130 of Ihe 2011 kL' or r￿￿￿1￿1 ￿terne￿s do not comtty Imth the apFAKabl• r￿n¢•Th￿ th¢ fomi and c¢nt¢nl cl accowts set out In tho Ch•llies (p£¢tsJ￿ 8r¥J R•pJrts) R8￿￿lIOnS 2008 othar1han 8ny requirement that th8 accawts give a tru• and fairvi8w rK)t 8 rnatter as part of an Ind8pend8ftt oxamination. I have no cc￿cerrya ar*J have ecthe across M othar mattas in (x)r￿di￿ the &xaTrwnakn to Vlthkh attention Sh￿[d bg drawn In this rewt in cfderlo a prw urbkrslandirwj of Iha finantsal ststerr*nts to b8 r93cl￿d. jon￿ Avgn• Lknttsd PIp8r 4 Dukgs Qwrt 8tsJnor Road Cbithe8leT We51 Suss?X P019 8FX 1810112023 1ST ARUNDEL SCOUT GROUP STATEMENT OF FINANCIAL ACTivrriES INCLUDING INCOME AND EXPENDrruREACCOUNT FOR THE YEAR ENDED 31 MARCH 2022 fvnds 2022 funds 2021 In D￿ationS and kngaclos charitab￿ arth. Inv•sbMonts 20,820 13,838 19.431 3.288 T•tsl In¢am• 22.723 CIKgritsbb athltlas 29,415 18,737 Not Incom• lor th• y•arf Net m¢)vornonl in lunds 5245 Fund balar￿$ at 1 2021 54,722 50,n6 Fund bol¥nw #t 31 Maff¢h 2022 s9.￿7 54.722 Th8 statement off¥wKi?l Ir￿￿d•S all galn5 wxl l)ssès rnts)fvd kn the year. 1ST ARUNDEL SCOUT GROUP BALANCE SHEEr AS AT 31 MARCH 2022 2022 Fix•d assets Tangible assets 30.912 32.844 Debtors Cash at bank and in ha￿j 11 1.435 22.113 30.921 32,405 Credltors: wnounis I￿lIng du• TAMhln on• year 12 13.3501 {1,670) Net current assets 21.878 Tolal u¥•ts l•ss ￿rr•nI Ilabllllles s9.￿7 54.722 In￿me funds un￿$tr￿d fijnds 59.967 54.722 Th? financAal stalem8nts wpre appmved byth• Trustees on.. P Flordan Trustee 1ST ARUNDEL SCOUT GROUP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AIARCH 2022 A¢countkng pglklo¥ Chwlty I1￿Orn￿u0n 1stAJundo1 Scixjt Group i8 a chwtty set to prtyncts the de¥ebprnent of yowrfd pw)b8 in their full F*y8ical, intdl8ctual. s¢u41 and spfftttwl potentia￿. as *wJi¥bJua&. as rAt5zens and as m8mbèr8 of th61r tocal national and iTrtemaknal c4JMrr•jn￿$$. 1.1 A¢¢¢wnllng ¢omntlon Thg fwHr￿lal 3talements have be￿ pTr￿r4d in accordance with the charitys tgoveming dopJrnent]. the char￿e$ Act 2011. FRS 102 Tr Financlal ReF•Ytiw st￿ appkable ￿ tho UK and Republ￿ ol Ir¥l8nd' I'FRS 102"} and the Chanli&s SORP "ArrwntirMJ and RepNly)g by Chariliès: Sl8tsm8nt of Recommended Praciu aPp￿cable to thaiibes preparirKJ Ih8ir aL￿￿￿nts in with the Financ1￿ R8PCrtng Standard appl￿b￿ in the UK 8Ad of IreLeThJ IFRS 102). lèff•ctNti 1 January 2019). The tharfty Is a PLknIic B•Mfit Entity psdoffin*Y by FRS 102. The tharity has takan knnlag• of th• proviwm n the SORP for d￿￿tteS rtr)t to a Statsrnent of Cash Fbws. The ffnar¢iYJ st8t8ments have departed Ihe ChaM•s IA¢tryJnts aThJ ReFthsl Regultitior￿ 2008 onty to the extent required to FXDVKl8 o tru? and fair ¥iv•4. This depa￿ra has Invo￿￿￿ fdhywing the Statement of Reeommended Practi￿ for dwthes applOrvJ FRS 102 rather Ihan the lh8 Statemenl of R8wnmend6d Practiee whith is rgfgffgd to in Ihe Regulaliors t￿t has tjoen wthdra%w. frIa￿l￿ staterrrtnts Arn pr￿r¢n. T￿t rA useful lives on th• folknMnB bases: FRthkl land arKI IxHkJiTr3 g) 8travJht Sne The gain ry Ioss ¥r@ing on Ihe dis￿)$81 of an ass￿ is dets￿Thd as the dtfferEnrK between the sale woceeds and the value oftho 8$5eL is reccqntsed in statemwrt offirwicial acfvrtias. 1.7 knpalrnwnt offix•d a•80ts At each rq)ortirrfJ end dale. rv4knvs lh• caTh￿l￿ of Is 45sgts to detern￿￿O whethw tr￿Te Is any ind￿ation Ihat tltsè assets have ￿ffered ￿ IrrpaSm)ent kk8s. W any wch indicati exsts, the reeovtrable *ll0[￿t of Ihe 88set is estlmaled ui to d8tgrrMe the extent of the lrnpjirmw kJ55 any). 1.8 Cxh and cash •wlv•knthts Cash and cash 8wfva18nts In(*Kle cash In haThJ. d4N)slls t*bJ al wth banks. othw sthrt.tèmi liquwj kw•skn¢nts orvi￿1 mabjribes of thr•• rTh)rtlhs or I￿. bank ov•rdrafts. Bank overdrafts are shuwn 1.9 Flnand•l IR9ltu￿ts The dwrity has olected to aFfAy thg of Sth 11 'Basic InslnThnts' and SedN)n 12 her Flnaneial Instrurrwls 188ues' of FRS 102 to am of ts finarKial ￿$truMents. contracbjal proYlsh)ns of th& InslTunonL nanrjal a6sots aTh1 are dfseL the nat 8mcthts in th8 llnandal stat￿ts, there Is a legalty Ènl¢Tr8bb Ib3ht to Set off the retts>u* thorn rs an interfon to 8etU8 on a nat basr5 orto wllso thg asset aThJ saula thè li**iSty intere51 methcdj unkss c(Thtitth a f￿an9￿j tr￿Cl￿)n. whorè Ih8 tran8acb.on Is mèasur8d at tho pr98ent vabje of the firtu(¥ ￿pts dwotmted at a Jmtknt rato of internst. 1ST ARUNDEL SCOUT GROUP NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022 AcC￿ntIng pollcl•# Icontinuedl Bask financlalhlxlilles Bas￿ finanaa liabli iti85. ￿¢￿￿[n9 (¥editiKs and bank k)ans arè recowtsed at transactlon pric• unl888 the arraroement consUbJtes a finantsry twan$*￿. where the debt inslrumont is Th￿88Ured al the present value of th• ftrturo pyments (Is(xunted al a market ratè of intWgSL FinarKaal labllities dassffi8d as payable wlthln one yew ar8 not amc¥tw. Trade Cr￿jitorS arè ¢JbIVp1p￿ to pay for gcojs ￿ s•Nitss that havg been acquired in th• or(Jinary c￿rEe of perations from supplrtirs. An¥)L￿ts payth are Classi￿ as ￿rr•￿ IiBblifll￿ if payThenl Is due whhin one ar If noL Ilw are present8d as rwrwt lthllies. Trade LY•drtor5 arg rgwJnksed initialty at D•r•cognlllon of finan¢lolllabPlfl¢s Finandal liat#"liti85 arg derec4niwJ when the r¥ntsdual ob1w￿S 8￿r& or ￿ dx*aTged or 1.10 Empl(>y•e benefft• Thg ¢OSt of any unu5e41 h￿IdaY •ntitr•merrt is re)￿nised in the p8rKKI in wluch the empbyees ar• kn thtr 8ppkation ofthe th81iVs OCCAymlty ￿KieS. the trustees •rB reqwred to rr•kejLvJgom8nts, •thotes d assumptions abjut the al￿)Unt of ass•ts and habi1￿8$ that not readily 8pparent from other swre5. The estimales and asscoatsd assurrytyw a￿ based on hi5toriral experionc• and othèr fadors Ihal arn c4Ml¢Jernd tts b8 rg*vant Actual rewlis may d￿er from Ihese estlmates. •sUmates we Tecogris&J In the perKrf£ in vthich Ihe esiwnate 15 r8wsed ￿eTe thé ￿Slon affects that pernd. CK in p8riL*J of ts T?￿10n and ftthre F￿￿d& where the revlstln affècts rAYrent and futu p¢rbJds. Don•tlotM and leqacles unl￿trIc￿ Ur￿est￿etéd Donatic¥Js and glfts Grarnts r8ceivablg 20,410 410 19.431 20,820 19.431 1ST ARUNDEL SCOUT GROUP NOTES TO THE FINANCIAL STATEMENTS (CONTINUED} FOR THE YEAR ENDED 31 MARCH 2022 2022 2021 Mwnbathlp lees FundraislNJ 6v¥nts Hail ￿r* 4.437 7.n7 2.7OJ 13,838 In￿lm•n￿ Unrntrict¢d Unrnstrictg fvnds 2021 Ch•rlt•bl• athltl•8 2022 2021 Dewedauon arttl knpatrmont Donalons Men*etshi Comps Fur*JrnL8ing everts In$ur4n¢e C*anlng and m41rrt9na￿e El8¢tric4ty 1.932 75 5.487 1.932 2,35B 275 5.379 874 prep SJnt1ry 28015 18.737 29.415 18.737 1ST ARUNDEL SCOUT GROUP NOTES TO THE FINANCiAL STATEMENTS (coKfiNUED) FOR ThE YEAR ENDED 31 MARCH 2022 Support 2022 costs A¢0)[m￿¢Y Charltable thi1SB5 ¢>JYemance ¢))5ts inL*JJss pa)ir￿nts to thtt a(￿nIan1$ of £8￿ (2021. £Nill lor an knd•porthnt examination. None crf the tYust8e5 {or any cthrwted th tham) any I?n￿neralTh or b￿fits from the charity during the >Ear. Employ••8 The averag• monthty ofww*Jws thjring th• y8arwas'. 2022 Number 2021 Nurn￿r Total 10- 1ST ARUNDEL SCOUT GROUP NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AIARCH 2022 10 T•nglbh fix•d PTh•I￿ld and Imm￿1r￿A At 1 W'I 2021 96.600 At 31 March 2022 D•pr•cladon and knp*lnn•nt At 1 April 2021 Dgpreaafjon cl￿ryed In the year 63,756 1,932 At 31 March 2022 65,688 Cayrylng #mount At 31 Marth >)22 30.912 At 31 Marth 2021 11 Debtor• 2022 Amount¥ tslllry wlthln 4Jn• YW. 1.435 12 Cr•dltors: amounts f•llng wlthln on• y•ar 2022 A¢wo1$ ar￿ dthrr•J 1,670 Trans•cilon* vrtlth r•lllt•d p•rtl•s DuriThJ the year of • knjstee dganivJ lo the totathry £4.174 (2W21 .£4.1741 11