Financial Statements 4[th] Canvey Island Sea Scout Group
Charity Registration No. 1068037
4[th] Canvey Island Sea Scout Group Trustees’ Report and Financial Statements
For the Year Ended 31 March 2025
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Financial Statements 4[th] Canvey Island Sea Scout Group
Charity Registration No. 1068037
Legal and Administrative Information for year ended 31 March 2025
Trustees
Barbara Hardy (Group Scout Leader) Nicola Dorrington (Chairperson) Emma O’Connor (Treasurer) Jill Bennett (Secretary) Elizabeth Kemp Lorraine Byworth Scouters B. Hardy Group Scout Leader (“GSL”) D. Kell Drake Beaver Colony D. Kell Nelson Beaver Colony S. Edwards Smokey Mountain Cub Pack S. Edwards Stone Mountain Cub Pack J. Dulieu Scout Troop V. Goodhew Columbus Explorers V. Goodhew Squirrels Dray Committee Officers B. Hardy GSL N. Dorrington Chairperson E. O’Connor Treasurer J. Bennett Secretary D. Kell L. Byworth E. Kemp J Dockerill J. Dulieu J. Dulieu S. Edwards V. Goodhew I. Goodhew F. Humphreys P. Coverley S. Baker A. Card
Charity Number 1068037
Meeting/Contact Address
The Scouting Centre 23 Blackthorne Road Canvey Island Essex SS8 7BJ
Independent Examiner
Ian Knott
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Financial Statements 4[th] Canvey Island Sea Scout Group
Charity Registration No. 1068037
Contents
| Page | |
|---|---|
| Trustees’ Report | 4 |
| Independent Examiners Report | 6 |
| Statement of Financial Activities | 7 |
| Balance Sheet | 8 |
| Notes to the Accounts | 9 |
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Financial Statements 4[th] Canvey Island Sea Scout Group
Charity Registration No. 1068037
Trustees Report for the Year Ended 31 March 2025
The trustees present their report and accounts for the year ended 31 March 2025.
The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity’s governing document, the Charities Act 2011 and the Statement of Recommended Practice, “Accounting and Reporting by Charities”, issued in March 2015.
Structure, Governance & Management
The charity is registered with the Scout Association as a Sea Scout Group and was registered as a charity from 10[th] February 1998.
The trustees who served during the year were:
-
B. Hardy GSL
-
N. Dorrington Chairperson J. Bennett Secretary E. O’Connor Treasurer E. Kemp L. Byworth
The group’s scouting activities are under the overall control of the GSL. Responsibility for the various age groups is delegated to the relevant section leaders, who report to the GSL.
The other activities and management are the responsibility of the Committee who are elected annually at the Annual General Meeting (“AGM”).
The trustees have assessed the major risks to which the charity is exposed and are satisfied that there are systems in place to mitigate exposure to said risks.
Objectives & Activities
The charity’s objective is to encourage the physical, mental and spiritual development of young people so that they may take a constructive place in society.
The aim to provide scouting activities to all of its group members.
Financial Review
The overall net worth of the Scout Group in the year under review shows a balance sheet value as at 31 March 2025 of £116,558.
-
The cash held has increased by £4,883 compared to 2023/24. However, taking into consideration the settling of the creditor and recalling of the debtor position, the net current assets have decreased by £1,192.
-
The asset register detailing the property held by the group in respect of the hall, compound, motor vehicles and camping equipment has continued to be updated during the year with some new equipment purchased for the benefit of the Group’s members, primarily in respect of camping equipment.
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Financial Statements 4[th] Canvey Island Sea Scout Group
Charity Registration No. 1068037
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The Group’s activities this year have continued well. Subscriptions are healthy and membership is strong with an increase in subscriptions of just over £5,000.
-
Gift Aid totalling £3,024 has been reclaimed in the 2024/25 year. Parents need to be reminded to elect for gift aid as there appears to be scope for further revenue from this source.
Financial results show that the Group has sufficient funds available for the charity to continue with all its objectives for the foreseeable future due to the continuing hard work of the Management Committee. However, the Group will need to review its strategies to ensure that Group supported activities are sustainable.
It is the policy of the charity that unrestricted funds, those funds not designated for a specific purpose, should be maintained at a level equivalent to between three and six months’ 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 activities whilst consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.
On behalf of the board of trustees.
Trustee:
Dated:
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Financial Statements 4[th] Canvey Island Sea Scout Group
Charity Registration No. 1068037
Independent Examiner’s Report to the Trustees of 4th Canvey Island Sea Scout Group
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Financial Statements 4[th] Canvey Island Sea Scout Group
Charity Registration No. 1068037
Statement of Financial Activities for the Year Ended 31 March 2025
| Notes Incoming Resources from generated funds Donations and Legacies 2 Activities for generating funds 3 Investment Income 4 Incoming resources from charitable activities 5 Other incoming resources 6 |
Unrestricted Funds Restricted Funds Total 2025 Total 2024 £ £ £ £ 562 - 562 1, 055 3,937 -3, 937 5, 793 234 - 234 260 |
|---|---|
| 4,733 - 4, 733 7, 108 36,678 36, 678 26, 991 3,024 3, 024 2, 514 |
|
| Total Incoming Resources | 44,435 - 44, 435 36, 640 |
| Resources expended Costs of generating funds Costs of activities for generating funds Charitable activities Direct charitable expenditure 7 Direct support costs 8 Admin costs |
11,541 - 11, 541 8, 797 5,129 -5, 129 6, 813 6,250 -6, 250 6, 382 22,064 10,652 32, 716 31, 506 |
| Total Charitable Expenditure | 33,443 10,652 44, 094 44, 701 |
| Total Resources Expended | ( 44,984) ( 10,652) ( 55,635) ( 53,498) |
| Net Income for the year/net movement in funds |
( 549) ( 10,652) ( 11,200) ( 16,891) |
| Fund balances as at 1 April 2024 Transfers Fund Balances as at 31 March 2025 14 |
22,186 105,523 127,758 127,758 0 0 0 21,637 94,871 116,558 |
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Financial Statements 4[th] Canvey Island Sea Scout Group
Charity Registration No. 1068037
Balance Sheet as at 31 March 2025
| 2025 | 2024 | 2024 | |||||||
|---|---|---|---|---|---|---|---|---|---|
| Notes | £ | £ | £ | £ | |||||
| Fixed Assets | |||||||||
| Tangible Assets | 11 | 95,810 | 105,722 | ||||||
| Current Assets | |||||||||
| Cash at bank and in hand | 21,158 | 16,275 | |||||||
| Other Debtors | - | 6,075 | |||||||
| 21,158 | 22,350 | ||||||||
| Current Liabilities | |||||||||
| Creditors: amounts falling due within one year | 12 | ( | 410) | ( | 396) | ||||
| ( 410) | ( | 396) | |||||||
| Net current assets | 20,748 | 21,954 | |||||||
| Total assets less current liabilities | 116,558 | 127,676 | |||||||
| Income Funds | |||||||||
| Restricted funds | 13 | 95,400 | 105,605 | ||||||
| Unrestricted Funds | 14 | 21,158 | 22,153 | ||||||
| 116,558 | 127,758 |
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Financial Statements 4[th] Canvey Island Sea Scout Group
Charity Registration No. 1068037
Notes to the Accounts for the Year Ended 31st March 2025
1. Accounting Policies
1.1 Basis of Preparation
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with the applicable accounting standards, the Statement of Recommended Practice, Accounting & Reporting by Charities”, issued in October 2019 and the Charities Act 2011.
1.2 Incoming Resources
Investment income is accounted for on a received basis.
Donations, gifts and lottery funds capable of financial measurement are accounted for when receivable.
1.3 Resources Expended
Resources used are allocated to direct charitable expenditure, support costs and administration on a specific basis.
1.4 Tangible Fixed Assets and Depreciation
Tangible fixed assets other than freehold land are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows:
Leasehold property Over a 28 year term Camping equipment 10% reducing balance Boating equipment 10% reducing balance Motor vehicles 10% reducing balance
1.5 Taxation
The Group is exempt from income and capital gains tax. The group benefits from claiming gift aid where applicable.
2. Donations and Legacies
==> picture [365 x 62] intentionally omitted <==
----- Start of picture text -----
Unrestricted Restricted
Total 2025 Total 2024
Funds Funds
£ £
£ £
Donations & gifts 562 - 562 1,055
----- End of picture text -----
3. Activities for Generating Funds
2025
2024
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Financial Statements 4[th] Canvey Island Sea Scout Group
Charity Registration No. 1068037
| £ | £ | |||
|---|---|---|---|---|
| Activities for generating funds |
3,937 |
5,793 | ||
| Receipts from activities for generating funds |
3,93 7 |
5,7 93 |
||
| 4. Investment Income | ||||
| 2025 | 2024 | |||
| £ | £ | |||
| Interest receivable |
234 |
260 |
5. Incoming Resources from Charitable Activities
| Subscriptions Camps & other activities Other Sale of goods |
2025 2024 £ £ 25,27 1 20,1 57 8,44 4 2,8 92 10 1 8 2,86 2 3,9 34 |
|---|---|
| 36,67 8 26,9 **91 ** |
6. Other Incoming Resources
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Net gain on |
||
| disposal of fixed | ||
| assets | - | - |
| Income tax recovered/gift aid |
3,024 |
2,541 |
| 3,024 |
2,541 | |
| 7. Total Resources Expended | ||
| Total 2025 | Total 2024 | |
| £ | £ | |
| Cost of generating funds | ||
| Costs of activities | ||
| for generating |
11,541 |
8,797 |
| funds | ||
| Charitable activities | ||
| Direct Charitable expenditure | ||
| Activities | ||
| undertaken |
5,129 |
6,831 |
| directly | ||
| Direct Support Costs | ||
| Support Costs |
6,250 |
6,382 |
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Charity Registration No. 1068037
Financial Statements
4[th] Canvey Island Sea Scout Group
Admin Costs
| Support Costs 8. Support Costs Vehicle Expenses Boat Expenses Insurance Depreciation Other Costs Building Activities |
32,716 31,506 44,095 44,719 55,635 53,516 Direct Support Costs Admin Costs Total Total £ 2025 2024 £ £ £ 75 2,966 3,041 3,495 53 1,920 1,973 4,378 - 3,221 3,221 4,080 - 10,652 10,652 11,753 443 2,479 2,922 2,195 - 9,729 9,729 10,745 5,679 1,750 7,429 1,242 |
|---|---|
| 6,250 32,716 38,966 37,888 |
9. Trustees
None of the trustees (or any person connected with them) received any remuneration during the year.
10. Employees
There were no employees during the year.
11. Tangible Fixed Assets
| Cost At 1 April 2024 Additions Disposals At 31 March 2025 Depreciation At 1 April 2024 On disposals Charge for the year At 31 March 2025 Net book value At 31 March 2025 |
Land & Buildings Boating/Other Equipment Camping Equipment Motor Vehicles Furniture & Equipment Total £ £ £ £ £ £ |
|---|---|
| 238,686 50,906 19,429 26,700 3,774 339,495 - - 700 - 40 740 - - - - - |
|
| 238,686 50,906 20,129 26,700 3,814 340,235 |
|
| 168,670 39,013 12,431 12,664 962 233,740 |
|
| - - - - - 7,002.00 1,190.00 770.00 1,404.00 286.00 10,652 |
|
| 175,672 40,203 13,201 14,068 1,248 244,392 |
|
| 63,014 10,703 6,998 12,632 2,566 95,912 |
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Financial Statements 4[th] Canvey Island Sea Scout Group
Charity Registration No. 1068037
At 31 March 2024 70,016 11,893 6,998
14,036 2,812 105,754
12. Debtors
| Sections | 2025 2024 - 6,075 |
|---|---|
| - 6,075 |
|
| . |
12. Creditors: amount falling due within one year
| Unit funds | 2025 2024 £ £ 410 396 |
|---|---|
| 410 396 |
13. Restricted Funds
The income funds of the charity include restricted funds comprising the following unexpended balance of donations and grants held on trust for specific purposes:
Movement in Funds
| Property Boats/equipment Motor vehicle |
Balance at 1 April 2024 Incoming Resources Resources Expended Depreciation Balance at 31 March 2025 £ £ £ £ £ 69,981 - - 7,002 62,979 22,502 740 - 2,246 20,996 13,239 - - 1,404 11,835 |
|---|---|
| 105,722 740 - 10,652 95,810 |
14. Analysis of Net Assets between Funds
| Unrestricted Funds |
Restricted Funds |
Total | |
|---|---|---|---|
| £ | £ | £ | |
| Funds balance at | |||
| 31 March 2025 are | |||
| represented by | |||
| Tangible fixed |
95,8 |
95,81 | |
| assets | - | 10 | 0 |
| Current assets | 21,15 8 |
- |
21,15 8 |
| Debtors | |||
| - | - | - |
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Financial Statements 4[th] Canvey Island Sea Scout Group
Charity Registration No. 1068037
| Creditors | - ( 410) ( 410) |
|---|---|
| 21,15 8 95,4 00 116,55 8 |
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Reallocation from I&E to SoFA
| Reallocation from I&E to SoFA | Reallocation from I&E to SoFA | |
|---|---|---|
| Incoming Resources from generating fu £ Donations & Legacies |
Reported Variance £ £ £ 562.00 562.00 0.00 Accept 3,937.30 3,937.00 (0.30)Accept 234.18 234.00 (0.18)Accept 25,270.68 8,444.25 101.00 2,862.00 36,677.93 36,678.00 0.07 Accept 3,024.27 3,024.00 (0.27)Accept 44,435.68 44,435.00 (0.68)Accept 10,036.00 11,541.00 1,505.00 5,129.01 5,129.00 (0.01)Accept 20.38 direct support costs 53.01 143.38 |
|
| Hall Hire | 212.00 200.00 150.00 |
|
| Bootsale Proceeds | ||
| Mini Bus Usage Donation | ||
| Activities forgeneratingfunds | ||
| End Of Term Fantasy Island | 40.00 125.00 835.00 70.00 2,867.30 |
|
| Fathers Day Event | ||
| Quiz Night Oct 2024 | ||
| Sailing Family Fun Day 2024 | ||
| Xmas Bazaar | ||
| Investment Income Savings Acct Incoming Resources from Charitable Activities Subscriptions - Per I&E Acct Camps & Other Activities |
||
| Jamboree | 6,100.00 404.25 1,940.00 |
|
| CUBs ROP Camp Fees | ||
| Skreens Park March Camp | ||
| Other | ||
| Sailing Training | 100.00 1.00 |
|
| Barclay Card Machine Charges/Banking | ||
| Sale of Goods | ||
| Uniform Adventure Island Tickets |
2,232.00 630.00 |
|
| purchased/sold | ||
| Other Incoming Resources ift Aid claims HMRC Charities Commissio 3,024.27 |
||
| ift Aid claims HMRC Charities Commissi | ||
| Total Income Resources Expended Costs of Generating Funds Cost of activities forgeneratingfunds |
||
| Capitation fees | 7,708.00 799.00 443.00 1,036.00 50.00 |
|
| Youth Leaders Capitation 2025 | ||
| Online Scout Manager Subscriptions | ||
| Beavers Collected into Group Account | ||
| Squirrels | ||
| Charitable Activities Direct charitable expenditure - Per I&E Acct Note 8 - Direct support costs |
5,129.01 | |
| 20.38 | ||
| Vehicle Fuel | ||
| Boat Expenses | ||
| Fuel | 53.01 | |
| Other Costs | ||
| Camping Equip General/Repairs | 131.38 12.00 |
|
| Gas Reflls/Regulators/spares/gas etc | ||
| Building |
| 0.00 | |||||
|---|---|---|---|---|---|
| Activities | |||||
| 0.00 | |||||
| Note 8 - Total direct support costs | 216.77 | 6,250.00 | 6,033.23 | ||
| Admin Costs | |||||
| Vehicle | |||||
| Van Road Tax | 368.50 | ||||
| Van MOT/ service/repairs/AA | 642.00 | ||||
| Van Insurance | 662.80 | ||||
| Minibus Insurance | 1,023.09 | ||||
| Minibus Road Tax | 165.00 | ||||
| Minibus MOT/repairs/ service/Air Con | 83.99 | ||||
| 2,945.38 | 2,966.00 | 20.62 vehicle fuel in support costs | |||
| Boat Expenses | |||||
| IYC memberships & Fee | 1,919.66 | ||||
| 1,919.66 | 1,920.00 | 0.34 Accept | |||
| Insurance | |||||
| Unity Marine Insurance | 1,225.04 | ||||
| Unity Marine Insurance 24/25 | |||||
| y Commercial Combined Buildings Insura | 1,230.12 | ||||
| Unity Property & equipment insurance | 713.88 | ||||
| ity Personal Accident & Medical Insuran | 52.00 | ||||
| 3,221.04 | 3,221.00 | (0.04)Accept | |||
| Depreciation | 10,652.00 | 10,652.00 | 0.00 Accept | ||
| Other Costs | |||||
| oup Account Auditing Fees/Thank For Gi | 200.00 | ||||
| Printing Sundries and stationery | 181.01 | ||||
| First Aid Supplies | 88.87 | ||||
| uniforms | 2,952.71 | ||||
| Engraving/Awards/Badges/medals | 557.44 | ||||
| owers/In Memory (bouquets, wreaths et | 30.99 | ||||
| Sundries(tea, milk etc/ general items) | 81.68 | ||||
| 4,092.70 | 2,479.00 | (1,613.70) | |||
| Building | |||||
| Hall Land Lease CPBC. | 850.00 | ||||
| Hall Maintenance | 20.00 | ||||
| Hall Cleaning | 2,080.00 | ||||
| Stair Lift Maintenance | 183.96 | ||||
| E.on Electricity for hall. | 3,541.85 | ||||
| New folding chairs | 727.07 | ||||
| Fire Extinguishers check/Maintenance | 212.40 | ||||
| EE Hall Internet | 652.40 | ||||
| Anglian Water/ Wave Sewage | 1,460.89 | ||||
| 9,728.57 | 9,729.00 | 0.43 Accept | |||
| Activities | |||||
| TrainingExpenses | |||||
| Climbing Assessment Training | 25.00 | ||||
| Minibus Training | 895.00 | ||||
| Archery Instructor Training/Licences | 720.00 | ||||
| Training courses/ travel to training | 110.00 | ||||
| 1,750.00 | 1,750.00 | 0.00 Accept | |||
| Total Admin Costs | 34,309.35 | 32,717.00 | (1,592.35) | ||
| Total Resources Expended | 49,691.13 | 55,637.00 | 5,945.87 | ||
| I&E Items not allocated | |||||
| Squirrels Section Start Up | 80.79 | ||||
| Granites Ocean Challenge | 153.78 | ||||
| Mini Bus Usage Donation | 75.00 | ||||
| 309.57 | |||||
| Total Expenditure | 50,000.70 | 55,637.00 | 5,636.30 |
Canvey Sea Scouts - Accounts control
| Details | Bank Summary Expenditure Income |
Bank Summary Expenditure Income |
Bank Summary Expenditure Income |
Balance | Saver Account |
SOFA | ||
|---|---|---|---|---|---|---|---|---|
| £ | £ | £ | £ | £ | ||||
| 2023-24 | As at 1-4-23 | 6,248.99 | 144,567.00 | |||||
| 55,798.69 | 57,298.09 | 1,499.40 | 21,766.85 | |||||
| Int. Act. T/frs | (6,000.00) | (19,500.00) | (13,500.00) | |||||
| Interest | 260.00 | 260.00 | ||||||
| Cap. Expend. | (957.00) | |||||||
| Depreciaton | 11,753.00 | |||||||
| Transfer | (1,020.00) | (1,020.00) | ||||||
| Debtors | (6,075.00) | |||||||
| Creditors | (396.00) | |||||||
| Total | 53,499.69 | 36,642.09 | 7,748.39 | 8,526.85 | (16,857.60) | |||
| Posted | 53,498.00 | 36,640.00 | 127,709.40 | |||||
| 1.69 | 2.09 | |||||||
| 2023-24 | Balance Sheet | |||||||
| Tangible Assets | ||||||||
| Cash | ||||||||
| Debtors | ||||||||
| Creditors | ||||||||
| Total | ||||||||
| Restricted Funds | ||||||||
| Unrestricted Funds | ||||||||
| Roundings | ||||||||
| 2024-25 | As at 1-4-24 | 7,748.39 | 127,709.40 | |||||
| 51,963.40 | 48,611.50 | (3,351.90) | 8,526.85 | |||||
| Int. Act. T/frs | (12,000.00) | (4,000.00) | 8,000.00 | |||||
| Interest | 234.18 | 234.18 | ||||||
| Cap. Expend. | (740.00) | |||||||
| Depreciaton | 10,652.00 | |||||||
| Transfer | 0.00 | 0.00 | ||||||
| Debtors | 0.00 | |||||||
| Creditors | 0.00 | (410.00) | ||||||
| Total | 49,875.40 | 44,435.68 | 4,396.49 | 16,761.03 | (5,439.72) | |||
| Posted | 55,635.00 | 44,435.00 | 122,269.68 | |||||
| (5,759.60) | 0.68 | |||||||
| 2024-25 | Balance Sheet |
Tangible Assets Cash Debtors Creditors Total
Restricted Funds Unrestricted Funds Roundings
Balance Capital Sheet Account £ £ 116,551.00
957.00 (11,753.00) 6,075.00 (396.00) 16,275.24 105,755.00
105,755.00 16,275.24 6,075.00 (396.00) 127,709.24 105,556.00 22,153.00 0.24 127,709.24 105,755.00
740.00 (10,652.00) 0.00 (410.00) 21,157.52 95,843.00
95,843.00 21,157.52 0.00 (410.00) 116,590.52
95,433.00 21,157.52
116,590.52
0.00
Financial Statements 4[th] Canvey Island Sea Scout Group
Charity Registration No. 1068037
Independent Examiner’s Report to the Trustees of 4th Canvey Island Sea Scout Group
I report on the accounts of the charity for the year ended 31[st] March 2024, which are set out on pages XX – XX.
Responsibilities and basis of report.
As the charity’s trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).
I report in respect of my examination of the Charity’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner’s statement.
I have completed my examination, and I confirm that several matters have come to my attention in connection with the examination which gives me cause for concern involving:
-
Proper processes, records, and working papers supporting the preparation of the final accounts we're not available or even completed.
-
Headings in the Statement of Financial Activities were unable to be adequately vouched.
-
A small balancing adjustment had to be made.
Overall, however, I have no concerns regarding the probity of the accounts and the financial standing of the group and have not come across any other matters in connection with the examination to which attention should be drawn in this report to enable a proper understanding of the accounts to be reached.
Ian Knott. CPFA. 69, Long Road, Canvey Island, Essex. SS8 0JA.
Dated: XX January 2026.