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
f￿ed 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 O￿ler to enable 8 proper understanding
of the accounts to be reached.
Slgnature
Date
16, 4. ZOIF
Mr Simon Collins