1st Ightham Scout Group Report and Accounts for the year ended 31 March 2024
1st Ightham Scout Group Report of the Trustees for the year ended 31st March 2024 Contents Page Trustees Report Income and Expenditure Account Statement of Assets and Liabilities Independent Examiners Report
1st Ightham Scout Group Report of the Trustees for the year ended 31st March 2024 The trustees present their report and flnancial Statements for the Year Ended 3181 March 2024. The trustees have adopted the provtsions of the Statement of Recommended Practice (SORP) 'Accounting and Reporting by Charities.. Reference and Administrative details Registered Charity number.. 1039620 Address.. Ightham Scout Pavilion, Sevenoaks Road, Ightham, TN15 9AD Trustees.. Marcella Dunne- Group Chair Christopher Jameson- Deputy Group Chair James Reid - Group Scout Leader Patrick Lloyd-Treasurer Lynda Harrison - Committee Member Emiley Bullus - Commlttee Member Simon Mavroleon - Committee Member siructure. governance and managoment The Group is a charitable trust establlshed under its rules whlch are common to all Scouts, The Group's governing documents are those of The Scout Assoclation. They consist of a Royal Charter (granted in 1912), which in turn gives authority to the Bye Laws of the Association and The Policy, Organisation and Rules of The Scout Association. The Group is managea by the Group Executive Committee, the members of which are the 'Charity Trustees, of the Scout Group which is an educational charity. Trustees are responsible for complying with legislation applicable to charities. This includes the registratlon, keeping proper accounts and making returns to The Charity Commission as appropriate. The Committee consists of two independent representatives- the Chair and Treasurer together with the Group Scout Leadèrs, individual section leaders and parent's representation and meets every 4 months. Members of the Executive Committee complete 'Essenti81 Infomiatlon for Executive Committee, training within the first 5 months of joining the Commiitee. This Group Executive Committee exists to support the Group Scout Leader in meeting the responsibilities of the appointment and is responsible for the maintenance of Group property. Appointment of new trustees is by requesting volunteers from parents or the local community as appropriate. The potential trustee is given information to enable them to understand the role they will be fulfilling, the work involved and their responsibilrties. Objectives and activities The Purpose of Scouting - Scouting exists to actively engage and support young people in their personal development. empowering them to make a posilive contribution to society. The Values of Scoutino - As Scouts we are guided by these values.. Integrity - We act with Integrity. we are honest, trustworthy and loyal. Respect - We have self-respect and respeci for others. Care - We support others and take care of the world in which we live. Belief - We explore our faiths, beliets and attitudes.
1st Ightham Scout Group Report of the Trutstees for the year ended 31 March 2024 Co-operation - We make a positive difference; we co-operate with others and make friends.
1st Ightham Scout Group Report of the Trustees for the year ended 31 March 2024 Objectives and activities continued The Scout Method - S¢outing takes place when young people. in partnership with adutts. work together based on the values of Scouting and: enjoy what they a doing and have fu take part in 8Ctivities indoors and outdoors learn by doing share in spirttual reflection take responsibility and make choices undertake new and challenging activities make and live by their Promise. The Group meets the Charity Commission's public benefrt criteria under both the advancement of education and the advancement of Citizenship or community development headings, Risk and Internal Control The Group Executive Committee has identified the major risks to which they believe the Group is exposed, these have been reviewed and systems have been established to militate against them. The main areas of concern that have been identified are.. Reduction or loss of m The Group provides activities for all young people aged 6 to 14. If there was a reduction in membership in a particular section or the group as whole then there woukl have to be a contraction, consolidation or closure of a section. In the worst Case scenario the complete closure of the Group. Dama e to the buildin ro ande ui ment. The Group wouFd request the use of buildlngs, property and equipment from neighbouring org8nisations such as the church, village hall or other Scout Groups. The Group has sufficlent buildings and contents Insurance In place to mllttate against permanent loss. In to I embers. The Group through the capitation fees contributes to the Scout Associatlons national accident insurance Policy. Risk Assessments are undertaken before all gctivities, Reduction or loss of le de The group is totally reliant upon volunteers to run and admlnlster the activities of the group. If there was a reduction in the number of leaders to an unacceptable level in particular section or the group as a whole then there would have to be a contraction, consolidation or closure of a section. In the worst Case scenario the complete Glosure of the Group. The group has in place systems of internal controls that are designed to provide reasonable assur8nce against material mismanagement or loss. These include 2 signatories for all payments over a materiality threshold and comprehensive insurance policies to ensure that insurable risks are covered. Achievements and Pèrfomiance The Beaver, Cub and Scout Sections have continued to grow during the year. The Scouts have continued to have a good links with the local explorer unit. After a very long time in the planning, fundraising and buildlng, our brand new Scout HQ opened In September 2019. It ha8 been a fantastic asset to the Group. The Scout Group has Over a 100 members including young people and adutt volunteers. Financial Review There is potentially 8 Ilabiltty of up to £28,000 owing lo GA Harper Ltd in latiOn to their final account for the building of the &cout pavilion. However, this would be subject to agreement from both parties. All invoices including the 5% retention have been paid and GA Harper have not requested payment of this final arnounl.
1st Ightham Scout Group Report of the Trustees for the year ended 31 March 2024 Financial Review continued The Group is fortunate to have some funds which are being held to use for fLrture Group expenditure. The Group therefore carried out a review of where these assets are held during the year given the recent increase in bon(J yields. As a resutt most of these funds have been transferred to a range of fed temis savings 8Ccounts on the Flagstone platform. The accounts are all held in a spread of well rated (minimum bbb-) UK based funds with FSCS protection. These funds range in tenn from around a year to 5 years and have been deposited based on a balance of potential liquidity needs versus being able to secure a suitable return. The Flagstone platform was chosen on the basis of a competitively charged AMC fee and feedback from other Groups to ensure prudent use of the Groups funds. The Camp account has grown significantly over the year ahead of the summer camp in Kandersteg. Reserves Policy The Group's policy on reserves is to hold sufficient resources to continue the charitable activities of the group shoukl income and fundraising adivities fall short. Statement of Trustees Responsibilities The trustees are respc>nsible for preparing the financial statements in accordance with applicable law and United Kingdom Generally Accepted Accounting Practice. Charity law requires the trustees to prepare financial statf>ments for each financi81 year. Under th8t law the trustees have elected to prepare the financial statements In accordance with the United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). The financial statements are required by law to give 8 true and fair view of the state of affairs of the charity and of the surplus or deficit of the charity for that period. In preparing those financial statements, the trustees are required to: select suitable accounting pollcles 8nd then apply them consistently., make judgements and estimates that are reasonable and prudent; prep8re the fin8ncial statements on the going concern basis unless It Is Inappropriate to presume thai the ¢harity will continue In business. The trustees are responsible for keeping proper accounting Trcords which disclose wlth reasonable accuracy at any time the flnancial posltion of the charity and to enable them to ensure that the financial statements Comply with the Charities Act 1993. They are also r8sponsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other Irregullritles Declaration The trustees declare that they have approved the trustees, report above. SKJned on behalf of th¢ charity's trustees Signatures M Dunne Chair P Lloyd Treasurer Date: /£-f-2t
1st Ightham Scout Group Report of the Trustees for the year ended 31 March 2024 1st Ightham Scout Group Income and Expenditure account for the year ended 31 March 2024 -2023124- Restricted -202212&- Restricted Unrestricted Total Unrestricted Total enin Balance Bank- Savings Bank- Current £87,879 £12,985 £724 £88,403 £12,985 £87,291 £724 £88,015 £0 £14,216 £0 £14,216 Camp Account £0 £4 189 £0 £106,42 TOTA BIF £105,695 £724 £106,420 £105,6 £724 PLU Subs £9,851 £2,683 £15,100 £0 £0 £9,851 £2,683 £15,100 £0 £9,479 £0 £9.479 Bank Interest £0 £387 £0 £387 DonationslGrantslSalelHire of equipt Newspaper Recycling Camp FoeslActivlti8srrrips Gift Aid £0 £20,317 £14,377 £0 £0 £653 £0 £0 £0 £0 £0 £0 £100 £0 £2,340 £0 £0 £2,340 £0 £8,929 £0 £0 £8,929 £0 £0 Raffle Ticket sales £0 Camp Account TOTAL INCOME £24 707 £0 £24 707 £18414 £0 £18 414 £54,881 £0 £54,681 £51,587 £0 £51,587 PE ITUR Insurance Hut Repairslupkeop GiftslPrrieslHospitality AdminfteVsundri•5 £72 £0 £72 £871 £0 £871 £8,049 £1,479 £1,439 £5,781 £1,041 £0 £8,049 £1,479 £1,439 £5,781 £1,041 £15,175 £184 £0 £15,175 £398 £0 £0 £0 £0 £0 £0 Equipment TraininglUniformlMil8ag8 £0 £1,202 £40 £0 £1,202 £0 £0 £0 Caprtation Badges Camp Fee6 Activities £4,478 £642 £0 £4,478 £842 £4,765 £0 £4,765 £0 £208 £0 £208 £7,160 £4,571 £0 £0 £7,160 £4,571 £0 £4,317 £0 £4,317 £0 £7,080 £0 £15 961 £0 £7,080 Camp Account TOTAL EXPENDITURE £0 £15 961 £41,068 £0 £41,068 £9,705 £29,257 £1,806 Closi 8ank- Savings Bank- Current £13,007 £10,565 £724 £13,730 £10,565 £87,879 £724 £88,403 £0 £12,985 £0 £12,985
1st Ightham Scout Group Report of the Trustees for the year ended 31 March 2024 1st Ightham Scout Group Statement of Assets and Liabilities as at 31 st March 2024 2024 2023 Non4noneta Asset f r charities own use current value Old Building New Scout Hut £520,197 £520,197 Additional equipment Tentage Canoes £900 £900 £9,899 £7,895 £1,907 £9,899 £7,895 Trailer 1 £1,907 £2,250 Trailer 2 £2,250 Trailer 3 £25,891 £25,891 Note: all assets (other ih8n the New Scout Hut) have been depreciated to their mlnlmum Insurable Value. Bank- Savlngs Flagstone - Savings Bank - Current £13,730 £72,355 £10,565 £0 £88,403 £0 £12,985 £0 Less OIS payments Plus income due £0 £0 Camp Account £121,844 £19,828 Net Position £887,732 £654,119 The at)OV8 Income and Expenditure Account and Statement Of Assets and Liabilities were approved by the tru es and signed on their behalf by Signatures M Dunne Chair P Lloyd Treasurer Date:
1st Ightham Scout Group Report of the Trustees for the year ended 31st March 2024 Independent Examinerfs Report to the Trustees of 19t Ightham Scout Group, Charity Registration Number 1039620 I hereby report on the accounts of 1st Ightham Scout Group for the year ended 316t March 2024, which are set out in the attached pages S and 8. Respective responsibilities of trustees and examiner The trustees are responsible for the preparation ofthe accounts for the charity. The chariiy's trustees consider that an audit is not required for this year (under section 43(2) of the Charities Act 1993 (the Act), as amended by s.28 of the Charities Act 2006) and that an independent examination is needed. It is my responsibility to: examine the accounts (under section 43 of the Act, as amended), to follow the procedures laid down in the General Directions given by the Charity Commission (under section 43(7)(b) of the Act, as amended), and to state whether particular matters have come to my attention. Basis of independent examiner's report My examination was carried out in accordance with Gener81 Directions given by the Char5ty Commisslon. An examination includes a review of the accounting records kept by the charlty and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning Sny such matters. The procedures undertaken do not provide all the evidence that would be requlred in an audit, and consequently I do not express 8n audit opinion on the accounts. Independent examiner's statement In the course of my examination, no matter has corne to my attention 1 >whlch glves me reasonable cause to belleve that in, any material respect, the trustees have not met the qUIrementS to ensure that.. proper accounting reconjs a kept (in accordance with section 41 of the Act); and accounts are prepared which agree with the accountlng records and comply wlth the accounting requirements of the Act,. or 2)to which, in my opinion, attention Shou be drawn in Oler to enable 8 proper understanding of the accounts to be reached. Slgnature Date 16, 4. ZOIF Mr Simon Collins