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** **1** of **13** 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 **2** of **13** 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| **3** of **13** 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. **4** of **13** Financial Statements 4[th] Canvey Island Sea Scout Group Charity Registration No. 1068037 - 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:** **5** of **13** 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** **6** of **13** 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| **7** of **13** 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**| **8** of **13** 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** **----- 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** **9** of **13** 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| **10** of **13** 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| **11** of **13** 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|||| ||-|-|-| **12** of **13** 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**| **13** of **13** ## **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.