2023-03-31-accounts

25[th] Warrington East (St Wilfrid’s, Grappenhall) Scout Group Trustees’ Annual Report for the year ended 31 March, 2023

Reference and administration details TRUSTEES:

Group Scout Leader Mrs V Wilkes Chair: Mr M Farini Treasurer: Dr. U. Veltkamp Secretary: Mrs C Yaxley

Nominated and elected members

Mr J Franks Miss K Ravenscroft Mr A Green Mrs C Robinson

Group Registration Number with the Scout Association – 20820 Charity Registration Number – 1044630

Structure, Governance and Management

The Group’s governing documents are those of the Scout Association. They consist of a Royal Charter, which in turn gives authority to the By- Laws of the Association and the Policy, Organisation and Rules of the Scout Association.

The Group is a trust established under its rules, which are common to all Scouts.

Trustees are appointed in accordance with the Policy, Organisation and Rules of the Scout Association.

The Group is managed by the Executive Committee. Committee members are “Charity Trustees” of the Scout Group, an educational charity. As charity trustees they are responsible for complying with legislation applicable to charities. This includes registration, keeping proper accounts and making returns to the Charity Commission as appropriate.

The committee consists of 3 independent representatives, Chair, Treasurer and Secretary together with the Group Scout Leader and parental representation. The committee meets every month apart from August

The Group Executive Committee exists to support the Group Scout Leader in meeting the responsibilities of the appointments and is responsible for:

• ⚫ The maintenance of Group property

• ⚫ The administration of Group finance

• ⚫ The raising of Group funds

• ⚫ To maintain insurance of property and equipment

• ⚫ Assisting with the recruitment of leaders and other adult support.

• ⚫ Appointing any sub committees that may be required

• ⚫ Appointing Group Administrators and advisors other than those who were elected

• ⚫ Chairmanship of the Land Management Committee

Objectives and Activities

The Objectives of the Group are to provide activities for young people in accordance with the aims of the Scout Association.

The Aim of the Scout Association is to promote the development of young people in achieving their full physical, intellectual, social and spiritual potentials, as individuals, as responsible citizens and as members of their local, national and international communities. The method of achieving the Aim of the Association is by providing an enjoyable and attractive scheme of progressive training, based on the Scout Promise and Law and guided by adult leadership.

Financial Policy

All monies and assets are the responsibility of the Group Trustees and maintained under the guidance of the Group Treasurer and the Group Executive Committee, The Treasurer is responsible for maintaining records of all income and expenditure and in accordance with Scout Association policy to place funds not required for immediate use in an approved account that maintains a greater level of interest. All standing charges, utility payments, insurance, capitation fees, maintenance, equipment, leader training etc are paid for out of this central fund. A concession exists for sections to hold bank accounts in the name of the Group for easy management of their general running costs and to hold money paid towards camps and activities that should be financially self-supporting. Such accounts are held in the name of the Group and no monies are held in private accounts in accordance with the Policy, Rules and Organisation of the Scout Association and requirements of the Charities Commission.

Reserves

The Trustees deem it necessary to maintain a reserve fund in case of unforeseen expenditure or future development over and above that required for the day to day running expenses. It is recognised that this needs to be kept at a reasonable level taking into account current building costs etc. in order to maintain the Scout Centre and Grounds to a good standard.

Financial Review

All monetary commitments have been paid for the year 2022/23 and the standing financial policy of the Group has once again been achieved.

The Group Executive Committee previously identified the following areas that they believe could be a potential risk to the Group. These areas of potential risk are regularly reviewed and acted on according to prevailing circumstances.

• ⚫ Damage to the building, property and equipment. The Group regularly engages in maintenance to keep the property and land to a good standard. There is also sufficient buildings and contents insurance in place to mitigate against permanent loss. In the event of such loss the Group would request the use of buildings, property and equipment from neighbouring organisations such as the church, community centre, other Scout Groups and the District Scout Council.

• ⚫ Injury to leaders, helpers, supporters and members. Risk assessments are under constant review by the leadership and the Group Executive Committee to minimize exposure to potential accidents. The Group, through payment of an annual capitation fee (collected as part of the monthly subscription fees) contributes to the national insurance policy maintained by the Scout Association. Additional insurance is arranged if and when it is deemed appropriate.

• ⚫ Reduced Income from Fund Raising. The Group relies upon income generated from subscriptions and fundraising. The Executive Committee is aware of costs and maintain a balance between the sources of income and expenditure. If the level of money raised proved insufficient to cover the Groups overheads this would be countered by an increase in subscription payments. Parents are therefore requested to assist and support the Groups fundraising events in order to maintain membership fees at as low a level as possible and to make Scouting affordable to everyone

• ⚫ Reduction or Loss of Leaders. The Group is entirely reliant upon volunteers to run and administer the activities of the Group. If there were a reduction in the number of leaders to an unacceptable level the Group Scout Leader, together with the Group Executive Committee would try to recruit others from parents and supporters. If none were forthcoming there would have to be a contraction, consolidation or even closure of that section. In the worst case (and unlikely) scenario that closure of the Group became necessary all monies, assets etc. would become the responsibility of Warrington East District Scout Council and the Scout Association.

• ⚫ Reduction or Loss of Members: The Group provides activities for all young people between 6 and 14 and offers shared facilities for the District run Explorer Scout section for those aged between 14 and 18. If there was a reduction in membership of a particular section to an unviable level this may result in the closure of that section.

2022/23 Annual Review

• ⚫ Building Maintenance improvement programme has continued throughout the financial period, including decorating and the replacement of hot water heater.

• ⚫ Risks are continually assessed, in terms of building, campsite and activities and as a result of increased governance/fire safety audits current work towards an increased testing regime is on-going. Any actions resulting from these risk assessments are discussed at regular meetings of the Group Executive Committee. Insurance is maintained for buildings, equipment and liability through the Scout Association Insurance Dept.

• ⚫ All expenditure has been budgeted for and there are sufficient funds to pay for planned improvements next year whilst holding a reserve in case of unforeseen expenditure.

• ⚫ The Group still maintains its position of having very healthy youth membership. The Group Executive Committee has a watching brief to monitor adult leadership levels. Existing leadership is stable and our thanks must go out to them for a job well done. Achievements are recognised at the Annual General Meeting.

V Wilkes Group Scout Leader

M Farini Group Chairman

Independent Examiner's Report to the Trustees of the 25 Warrington Ea¥< (St Wilfrid's. Grappenhall) Scout Group I report on the accounts of Gr￿p for the year ended 31" Marth 2023 Respective responsibilltles of TTUStees and Examiner As the charity's trustees you are responsible ￿ the preparat¥)n ofthe a(xounts. You considerthat the audit requirement of s￿lI0n 4312} of the Charrties Act 1993 (the Act) does not apply. tt is my responsibility to statè, on the basis of procedures spectfied in the General Directions given by the Charity Commissloners under Section 43(Tllbl of the Art ￿tEther particular matter5 have c))m to my attenlion. Basis of Independent Examinerfs report My examination was carried out in aC￿)rdan￿ V￿th the General Directions given by the Charity Commissioners. An exam1r￿li0ll indudes a review of the a￿)ullting reojrts kept by the charity and a comparison of the accounts presented wilh Ihose reC¢￿d$. It also includes consideration of any unusual r(ems or disclosures in the accounts, and seeking explanalions from you as twstees Con￿MIng any such matters. The procedures undertaken do not provide all the e￿dell￿ that VtyJld be required in an aKliL aThJ consequewrtiy I do express an audit opinion on the view gÉven by the accounts. Independent Examinerfs statement In connection my examin"on. rn matter come to my atteri￿: 1. which gives me reasonable ouse to believe that in any material resFeL requirements lo keep aGcountirvJ records in accordan￿ Section 130 of the Charities Act ,'aFKI to prepare accounts ￿lch accord wtth the ￿)untIng recrKds arKI comply the accountin9 requirernents of the Charibes Act and to comply vnth the accounkn.ng iequranents oflhe Act have nc been meL 2. to which. in my opinion. attenticfft shoukl be dra%￿ in cftsr to enable a k¥oper understanding of the accounts to be reached, 3. ￿lch gÈves me reasonable cause to believe that in any material respect the accounling rU￿S of the Group's consbtub.on have been meL Qualification: ....... Date.. 10. Ix. 13

R￿ipts and Payment Accounts for the year from the 1" April 2022 to the 31 March 2023 31 of Mard) 2023 Unrestrm￿ed FUt￿S Rè¢Èvpts Payments 209.07 29639.72 SuWusJDefKit forthe year

25th wa￿ingtOn East (St Wilfrid's Grappenhall) Scout Group Statement of Assets and Liabilities at March 31 st 2023 31 of March UnrestTiCted Funds Cash Funts Bank Current Account Bank Dewsrt A¢uxJnt Cash Floats 36,216.70 25,988.19 5.55 62,210.44 Total Cash Funds Other Assets Total Other Assets Liabilities Unpresented Cheques rued Assurance 0.00 Total Liab[1￿-eS 0.00 62210A4 Non Monetary Assets for Charity's own use The Groups major non-monetary asset is the Scout hui arKI surrourKling grounds. These a￿ used by the Group and other Warrington Scout GfOUPS and local community groups wh￿h pay fees for using the facilitres. Financial respoonsibiltty for the land is shared befv￿en the Group, Warrington East and Warrington West District The land and buildings are currenty insured for the value of £273.444. The Group also holds equipmenL fixtures and frjrniture which are Current insuwl for £10.275_ Contingent liabilities and future obligations There are no conts"ngent liabiliti'es and fu￿re obluabons at year end The above receipts and payments account and statement of assets and liabilites were approved by the In￿teeS on the and signed on their behair Mike Farin￿ChaIr Ulrich VeltkampTreasurer

R8ceipts 2022123 12.897.11 3.376.10 4x).ri) 14W.00 GittAhl 4248.OD 11897.11 3.376.1D O.OD 5DD OD Gr4n 16.796. 2400.00 4248.QO 16.7.2 8eddirg pfanis 11.5TI.93 11511.93 soo.00 otsl 12.071 93 D.0 12,071.93 0.00 1494. 174.fjQ o.oo .00 1494 DD 174.60 TrnnstersuWu5 fiom txry) 0.00 1915.00 1915.C 24aY.f Subtoial Sa￿ of EquiriieEIt om om 1494( 0.00 1120.OD 2140.00 326D. 1200D 2.140.fM) om o.oo Sundry&xxrylgrws) Refund 0[B￿ o.ao 0.00 0.00 0.00 nelam¢dCtwuss ofyj O.OD 97.33 Bank Inkn5t 9733 om 97.33 34.715.07 420.th) 420 Th) 3.894.14) 4248.00 36209.07

Capitabon Fs 4348.(PJ illll 4.248. .13 122.01 7,￿2.97 s.￿83 81.84 428.00 437.81 1.471TI 437.81 1.4T2.77 ¢knr¥J 1440 9) 1¥FA4 2.440.54 19S.84 . s.￿.81 HQ Mateii¥i Equymx <hTre 247A1 321.17 871.81 TArit 2S5a 21&14 20.00 18. 21S%8 15151 7.12B25 7.128. Sutthal 7.%2825 7.128 29.747. 154ts4 o. 33,887.n Totsi Rqcfjts 29.747.L 34.715.07 154. 1686.01 4248. 4,248.C 29.639 72 36.20907 48.02 1&r 1.18 1207.93 6.SS9

Group Exec cul￿ IPknI Total 2022r23 4.W.02 16.C6 -83.18 111.00 1,207.99 6,569.35 41547.64 1380.58 1096.73 1.516.54 1897.81 55.64t.09 Cashlund5thisswend 47A15 1￿64 I,M&55 1Afj6J 8.409.78 6Z210A4 Cub511kn1 Cubs ￿ed} Total 2022123 21.546.14 1.01155 1.864.27 1.986.32 8.409.78 36.216.7Q 1.73 25.￿9.52 1867 25,988.19 Undeated Cash FU￿15 at end 47A15.66 1,39&64 8.409.78 62210.44

Independent Examiner's Report to the Trustees of the 25 Warrington East {St Wilfrid's. Grappenhall) Scout Group I repowt on the a￿UTrts oftre Gr￿p ts fhe year ended 31. March 2023 Respective responslbilllles of Trustees and Examiner As the charitys trustees you are ￿$p￿Ible for the preparation of the aco)unts. y¢￿ ￿lder that the audit requirement of Sectton 43(21 of the Charibes Act 1993 (the Acl) dces not appty. 11 is my responsibility lo stale. on the basis of wocedures spectfied in the General Directions given by the Charity ComTnisSi￿erS under Section 43{71(b) of the ￿ whether partiCl￿ar matters have come to my attwrtion. Basis of Independent Examin*s report y examination was carried out in accordance wth the Gen￿￿ Directions given by the Charity Commissioners. An examinati￿ includes a revtew ofthe accounting re(Drds kept by the tharity and a compartson of the accounts presented wth those records. It also includes consideration of any unusual items or disclosures in the a￿unts, and seeking exptanations from you as trustees conceming any SLKh matters. The pro￿ureS undertaken do Trjt PrO￿de all the eviden￿ that woukl be required in an audrt, and eonsequenly I do not express an au(trt opinion on the given by the wjunts. Independent Examiftets statem In connection wrth my examination, rKI matter has CLTh to my attenti￿. 1. which grves me rea¥rywble cause to believe that in any material res￿1 ts requirements to keep accounting records in aeeordance wth Seclion 130 of the Charities Act,'and to prepare accounts whith accord with the ￿ntIng wxts and comply ￿th the acrAJunting requirements of the Charities Ad and to comply with the acCc￿￿.ng requir￿￿ts of ts Ad have rbjt been or 2. to whith, in my opinion. aitenliL)n stK)ukl be dravm in rxderto enable a pr4Er understanding of the accounts to be reathed, 3. whith gives me reasonable cause to bdieve ttKt in material respect the ￿oUr￿.ng rules ofthe Quali)Ication'. 10. 11. 13