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2025-08-31-accounts

REGISTERED CHARITY NUMBER: 1087747

REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

FOR

8[th] NORWICH (NORWICH SCHOOL) SEA SCOUT GROUP

8[th] NORWICH (NORWICH SCHOOL) SEA SCOUT GROUP

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

Page REPORT OF THE TRUSTEES...........................................................................................................3 INDEPENDENT EXAMINER’S REPORT..........................................................................................15 STATEMENT OF FINANCIAL ACTIVITIES.......................................................................................16 BALANCE SHEET.............................................................................................................................17 NOTES TO THE ACCOUNTS...........................................................................................................18

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8[th] NORWICH (NORWICH SCHOOL) SEA SCOUT GROUP

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025

The trustees present their report with the financial statements of the charity for the year ended 31 August 2025. The trustees have adopted the provisions of the Accounting and Reporting by Charities Statement of Recommended Practice (SORP) and the financial statements are presented in accordance with the Financial Reporting Standard (FRS102) issued in 2018.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Charity Number

Registered Charity Number 1087747 Group Registration with the Scout Association 07363 Royal Naval Recognition Number 26 Principal Address 70B Bishopgate Norwich Norfolk NR1 4AA

TRUSTEES (at 31 August 2025)

Officers
Group Chair
Group Secretary
Group Treasurer		 Tim Chalk
Peter Smith
Steve Court
Ex-Officio
Group Lead Volunteer
Norwich School Representative		 Tim Brook
Dr Richard Clark
Other
Andrew Brown
Anja Carter
Annelise Savill
Barry Manley
Ben Pond
David Sturdee
Flora White
Ian Hayward
Jing Song
John Pond
Jon Gent
Mike Jolly
Nick Pounder
Suzy O’Connor
Tim Ball
Tim Chalk

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8[th] NORWICH (NORWICH SCHOOL) SEA SCOUT GROUP

BANKERS

INSURANCE ADVISERS

SPONSORING AUTHORITY INDEPENDENT EXAMINER

CAF Bank Ltd 25 Kings Hill West Malling Kent ME19 4JQ Redwood Bank Suite 101 The Nexus Building Broadway Letchworth Garden City Hertfordshire SG6 3TA Unity Insurance Services 75 Marlborough Road Lancing Business Park Lancing West Sussex BN15 8UF Alan Boswell Group Harbour house 126 Thorpe Road Norwich Norfolk NR1 1UL

Norwich School Jason Foxwell independent-examiner.net 12 Hillbourne Road Poole BH17 7JB

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8[th] NORWICH (NORWICH SCHOOL) SEA SCOUT GROUP

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The Group is a trust established under its rules, which are common to all Groups and subject to governing through the Scout Association policy rules and procedures. It has a constitution that was adopted at its AGM in December 2024.

Recruitment and appointment of new trustees

Trustees are either:

The board carries out a selection process to determine a set of candidates and ensure they share the same ethos and principles of the Group, as well as having the skills and enthusiasm necessary. These candidates are proposed at the Annual General Meeting for approval by the Group Scout Council.

Newly appointed Trustees are checked via the Disclosure and Barring Service (DBS) and must complete the Scout Association training for their role as a Trustee.

Operational structure

The Group is one of the largest Sea Scout groups in the UK. It forms part of the East Norwich District, which is led by a District Commissioner. In turn, the East Norwich District forms part of Norfolk County, which becomes part of the Scout Association, the largest mixed volunteer-led movement for young people in the UK.

Sponsoring Authority

Norwich School is the Group’s Sponsoring Authority, which provides material support in the form of staff support, buildings and access to vehicles and equipment under a Partnership Agreement.

Risk management

The trustees have a duty to identify and review the risks to which the Group is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

The Group operates within the framework of the Scout Association’s rules and guidelines and it is the opinion of the trustees that the Group’s policies, procedures and controls are adequate to mitigate financial and reputational loss through error or fraud, and to maintain the future financial viability of the Group. There is an awareness of the need to recruit further trustees and volunteer helpers.

OBJECTIVES AND ACTIVITIES

Objectives and aims

The objectives of the Group are to promote the development of young people in achieving their full physical, intellectual, social and spiritual potential as individuals, as responsible citizens and as members of their local, national and international communities.

The trustees have reviewed the outcomes and achievements of their objectives and activities for the year, to ensure they remain focussed on their charitable aims, and to continue to develop benefits to the public. The trustees have complied with their duty under the Charities Act 2011 to have due regard to public benefit guidance published by the Charity Commission.

Volunteers

Volunteers run the Group overwhelmingly. As at 31[st] January 2025, the date of the annual census, the volunteer team comprised 85 adult leaders, Instructors and Trustees and 51 Occasional Helpers. Although the number of appointed leaders is lower than last year, it is still the second highest in our recent history. The Group does not employ anyone directly although the Group does make use of self-employed personnel from time to time.

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8[th] NORWICH (NORWICH SCHOOL) SEA SCOUT GROUP

As at 31st August 2025, two leaders employed by Norwich School were given time off from teaching duties to support the management of the Group, as part of its sponsorship arrangements. In addition there are a number of other Norwich School staff who help on a voluntary basis. There is also some nominal administrative support provided by the School to the Group. The Group also engages with the parent body to support the running of events and section meetings on an ad-hoc basis.

ACHIEVEMENT AND PERFORMANCE

Group Lead Volunteer (GLV) Report 2025

Our Membership

Based on the January census, our membership settled back from 268 to 241. The main drop being in Scouts where the competing pressures of school work, sports and finance are.having some impact on recruitment.

Membership fluctuates throughout the year, but we calculate it each year on 31[st] January for the annual census. The table below shows the latest and historical membership. In 2025 the way the census counted adults changed, therefore we no longer have a breakdown of that information.

Active Membership
(31st January
Census)		 ‘25 ‘24 ‘23 ‘22 ‘21 ‘20 ‘19 ‘18 ‘17 ‘16
Beavers 28 24 26 21 14 20 -
Cubs 76 69 89 74 68 61 60 64 58 54
Scouts 85 116 105 97 87 121 126 118 107 96
Explorers 52 59 62 66 60 76 52 51 45 52
Total Young People 241 268 282 258 229 278 238 233 210 202
Leaders/Ass.
Leaders		 N/A 23 21 21 20 18 13 11 16 17
Assistants/
Instructors		 N/A 57 42 45 47 43 39 39 31 17
Executive/Admin
(ex Leaders)		 N/A 26 18 17 18 18 16 17 12 8
Total appointed
adult leaders		 85 106 81 83 85 79 68 67 59 42
Occasional Helpers 51 47 65 82 77 80 64 64 60 46
Total 8th Community 377 428 427 423 432 437 370 364 329 290

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8[th] NORWICH (NORWICH SCHOOL) SEA SCOUT GROUP

Reflecting on our purpose

‘Ignite the spirit of adventure’ is what we try to do with our evening activities, weekend adventures and our residential camps.

It was always with great pleasure that I would pop my head round the HQ door of a section meeting to be greeted with the sight of either a busy Main Deck or an empty space. If the latter it was because everyone was out on the water, in the Paddock, on the Lower Close or out in town on an activity. There is always a buzz of activity with Beavers, Cubs, Scouts and Explorers engaged in the multitude of different tasks. It is only when you stand back and observe the whole that you can appreciate the development over time of the skill sets from Beavers to Explorers and it is quite exceptional. It always tickled me when you ask an Explorer or Scout to tie a particular knot and they will prevaricate and claim ignorance, but they will always have a go and, whether they succeed or not, enjoy the challenge. This to me is, if anything, the more important aspect of being a scout - to get stuck in, give something a go and be humble about it.

Our membership fees include weekend activities and over the year I was delighted to see these continuing and developing. In addition to sailing, powerboating, swimming, kayaking and biking, I would like to thank Chris Codling and Shelley Burrows and their enthusiastic band of followers for re-establishing the windsurfing programme.

These weekend activities are the chance for our scouts to really develop their skills in specific areas and lay strong foundations, for what we hope is a lifetime of enjoyment in the outdoors.

Beyond our term time programme we also run a comprehensive camping agenda. Like the tides, our programme rises and falls and sometimes in different places. We would love for all of our boats, metaphorical and literal, to all rise together but sometimes this doesn’t happen. As is our want, we try to ascribe causes: covid, finances, competition from school activities but that misses the point, whatever the cause, we need to keep delivering our core purpose to those who are able to attend.

The 8th Camping season kicks off with the Beaver Camp at the beginning of the school year in October. A first taste into a night away this popular event takes place in the familiar surroundings of the Lower School. An encouraging twenty-three Beavers were supported by four adult leaders with a host turning up to help at NBYC too.

October half-term is a perfect time for camping. Not too cold, with good daylight and after the major tourist season. Power Cruise usually comes first with sixteen scouts this year trying their hands at various RYA badges delivered by ten leaders, while our hiking, biking and via ferrata trip to the Lakes slotted into the second week. Here fourteen scouts enjoyed biking, hiking and an exhilarating trip to the Honister via ferrata trip accompanied by four leaders.

This year our major camping programme eased back over the winter with fewer than expected signups for our winter walking and Easter Cruise. However, in true 8th fashion, a band of leaders offered to put on an alternative Easter Cruise programme. This consisted of a series of days out based from the Scout Hut and NBYC where scouts had the chance to canoe, sail, cycle and undertake some bushcraft activities.

As the year progressed we were able to return to our more usual fare of Lowestoft, Summer Camp, a modified Biblins and Cub Camp.

Lowestoft this year was a triumph! Not only did we have amazing numbers, fifteen scouts supported by twelve leaders (you grow out of being a scout but the scouting activities don’t grow out of you!) and the weather was sunny and windy and we had a record number of scouts earning RYA qualifications. A wonderful achievement from Jamie Manners and his team who has doggedly held onto the potential of this camp through a number of lean years.

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8[th] NORWICH (NORWICH SCHOOL) SEA SCOUT GROUP

In an experimental vein, we tried locating our main Summer Camp nearer to home. Based next to Alton Water Reservoir in Suffolk, forty-one scouts, four young leaders and twenty-two leaders enjoyed wonderful weather, delightful sailing, challenging cycling and canoeing as well as a full programme of evening and team building activities. Despite being within the RHS school grounds the camp had a remote feel to it and its proximity to leaders’ homes meant they were able to help out on an ad hoc basis.

Biblins this year was our inaugural Explorer Camp. After some persuasive discussions the Explorer team wanted to develop the Explorer programme beyond that available to them on the traditional scout summer camp. Fifteen Explorers and four leaders had a wonderful week, walking, surfing, biking, Go Aping, water parking and most importantly (for the leaders in any case) budgeting, procuring and creating food for the day and the evening meal in groups.

If we feared that our camping programme was coming under pressure then look no further than our Cubs. The First Nighter’s camp attracted thirty-four of our youngest scouts supported by nine leaders learning the fundamentals of camping followed by our main Cub summer camp at Great Hautbois. This year an amazing fifty-five cubs, two young leaders and twenty-three leaders supported four action packed days of water and land activities designed to develop skills, team working and living under canvas.

If that wasn’t enough, our sailing team, lead by Robbie, has continued to innovate after the success of their Wayfarer trips with a yachting weekend on the Solent.

Our Young Leaders

In many ways I see being a young leader in the Eighth as a golden opportunity. It gives you real experience in leadership which in itself is an amazingly valuable skill but also as our scouts look to the future, invaluable CV and interview material.

Anja has continued to lead the Young Leader (YL) training and it is wonderful to see their growing presence in helping out at the section nights. Not only does this give them great opportunities it frees up our adult leaders to focus on developing our programmes further and enabling them to engage in more pastoral care. Their contribution cannot be overstated and, in addition, provides an amazing model for the younger YLs to follow as they complete their training and gain experience.

I would like to thank all of our Young Leaders for their help and offer particular congratulations to the following for gaining their Young Leader belts: George D, Henry L, Nick C, Will C, Zoe H, James N, Isi M.

Our Leadership Team

We are blessed with an amazing group of leaders and I am delighted to say, one that is steadily growing: growing both in number, experience and confidence. Without you there would be no programme, no camps, no adventure and no ignition! Thank you for all you do.

Monday Cubs - Leader Jing, ably assisted by Annika, Bill, Rachel, Marli, Iain, Louise, Sam, Suzanne, Naomi and Maria.

Tuesday Cubs - Leader Suzy, ably assisted by Annelise, Shelley, Lucy de las C, Oliver, Alistair and Pippa.

Port Watch (Wednesday) Scouts - Leader Debbie, ably assisted by Charlotte, Ed M, Lena and Jacob

Starboard Watch (Thursday) Scouts - Leader Jon, ably assisted by Karen, Feng, Tim C, David C, Annette C, Emma W, Tim Ba and Harry P.

Monday Explorers - Leader Anna, ably assisted by Mike, Dan, Stuart and Rob.

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8[th] NORWICH (NORWICH SCHOOL) SEA SCOUT GROUP

As the year comes to the close I am also excited to report that we continue to have enquiries from old scouts wanting to come back as leaders, this is wonderful news!

Behind the scenes

With such a large group the sheer amount of administration, compliance, financial and regulations that we need to keep abreast of is legion. With the dedicated support of our management and membership teams the burden would fall on the section teams which would put us in jeopardy with the admin overload.

My thanks to Flora, Alison and Kathryn for the amazing work you do keeping our membership applications and records in place and up to date. To Jackie and Helen for your patience and efforts with the wonderful (?) new DBS system. To Becky and Bea for your unsung and continual endeavours with the behind the scenes upkeep of our financial systems. To Elaine for her herculean efforts at inspiring and motivating us all to sign up to our amazing programme.

I must make a special mention to Annelise and Peter who have continued to do battle with the new scout IT systems and through shear dint of their willpower bend it towards us and us towards it, such that the mayhem that the introduction of ‘Transformation’ has now subsided and we can once again focus on moving forward doing the things we do best.

And finally to our management team, Tim C, Peter, Steve, Suzy and Cath who have kept me on the straight and narrow and provided guidance, encouragement and vital structure to what we do.

You will have noticed that the names listed here don’t come close to our overall leadership numbers so I must also extend my thanks to all of those leaders who turn out to help, when needed at section meetings, on camps and fundraising.

Bitter End Awards

If there was one person who selflessly embodied all of the amazing things the Eight does it was Peter Grover. It was with immense sadness that we learnt of his death in January. Peter or POG devoted seventy years of his eighty-four to scouts, many of them in senior leadership positions in the eighth. As an ON, Jon Gent and Rachel Lightfoot afforded him a wonderful memorial service and wake in the school refectory. Perhaps putting his name in this section is irreverent but as a life long sea scout I thought he would appreciate the sentiment. We miss him.

To those whose bitter end is only the beginning of their independent days of adventure, we wish you all the best and remind you that our door is always open.

Arjun R, Joel N, Freya O and Daniel W.

Long Service

I must also congratulate David Sturdee on his fifty years of service to scouting and principally to the Eighth. He continues to provide advice, guidance and a well needed dose of humour from time to time.

Our Governance

After John Pond’s monumental efforts as our Chair for the past twelve years, it was going to be hard to find a sufficiently qualified replacement. It was with great pleasure that we were therefore able to entice Tim Chalk into the role. His fresh, no nonsense, yet caring approach has enabled the management team and Trustee Board to remain focused on the things that matter and build on the momentum of the group.

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8[th] NORWICH (NORWICH SCHOOL) SEA SCOUT GROUP

Following Tim’s appointment, I am delighted to report that the major elements of the Transformation process are now in place. The significant focus required to update our systems, organisation and training to fall in line with the new scouting way of doing things has borne fruit and we are now in a position to refocus our efforts on providing a rewarding and exciting programme for our scouts.

Our endeavours to move the targets forward have therefore been somewhat limited, however, one of my main aims was to strengthen our focus on the King’s Scout award. I am delighted to see that work has begun on this and with three scouts Alfie, Jessica and Dione achieving their Kings Scout Gold prior to moving to Explorers I am confident that their momentum will drive this part of our programme forward.

After less than two years in the role, the government’s tax on private education provided me with an opportunity to change course and step away from both my teaching and scout roles. I am delighted that Suzy has been appointed as our new GLV as she has the leadership skills and energy to drive the Eighth onto new heights. I wish her every success.

Valedictions

Alison Tickner.

After stepping in to help out with the Cubs membership role, Alison’s knowledge and understanding of how the group works has made the appointment process and transition from Beavers to Cubs and Cubs to Scouts an apparently seamless affair. (I say apparently, as it was far from it on the front line). Alison was also willing to step in and help out where she could in all manner of ways. Thank you for your help.

Our Sponsors

Norwich School have continued to look after and support us over the year in many ways including hosting staff, providing buildings and access to the school’s resources and facilities when needed. I would like to thank the Head, Steffan Griffiths for his encouragement and interest in our endeavours and to Richard Clark, a Deputy Head, for his personal and professional interest in our programme and future plans.

Tim Brook Group Lead Volunteer up to 31st August 2025 December 2025

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8[th] NORWICH (NORWICH SCHOOL) SEA SCOUT GROUP

REPORT OF THE GROUP CHAIR

As this is my first report as Chair of the 8th Norwich, I would like to thank John Pond for his 12 years of excellent service, wise council, leadership and enthusiasm as Chair.

Fortunately, John has agreed to continue supporting the 8th, particularly on the rebuilding project and engaging the new band of Old Octavians.

Aligned with the introduction of the new Scout association roles and responsibilities that we grew to dread with the name “Transformation”, we initially planned to reduce the size of the Trustee board to focus on strategy and governance; freeing up the Section Leaders and others to deliver the phenomenal programme we offer our young people. Tim set up the Group Leadership Team to take up the Programme side and we seemed on track………… but then the world of the 8th changed.

With the School offering voluntary redundancies, both our Group Scout Leader and Sailing Manager decided to explore the next phase of their lives and left us facing two large holes to fill.

Eventually, my sleepless nights ended when we were able to entice Suzy as our new GSL / GLV, Mark Carter as new Boating RYA Principal and Ruth Owen as new Boating Manager. What a strong team! Just the Treasurer to go now.

A major part of Tim’s tenure that I would particularly like to thank him for leading is the Transformation that I mentioned. We were very lucky to have three amazing people to lead us through the bureaucratic introduction of a new IT system that had not been fully tested in real life.

Tim, Peter and Annelise spent literally hundreds of hours introducing the system into the 8th, finding snags, losing track of people and finding them again. If you look up “Tenacious” in the dictionary it now says “see Tim, Annelise and Peter”. Whilst I know it frustrated a number of users, I saw a snapshot of that frustration magnified with the three of you, so thank you.

Having been on a few camps and various section nights this year, I see what a broad and exciting Group we are. Every volunteer is different and brings their own brand of knowledge, experience and enthusiasm. I want to thank you all for your commitment and energy. Add this to the pool of fantastic young people and we are set up for an exhilarating future with Suzy at the helm. I look forward to supporting her and her team into the next phase of our life.

Tim Chalk - Group Chair November 2025

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8[th] NORWICH (NORWICH SCHOOL) SEA SCOUT GROUP

FINANCIAL REVIEW

Reserves Policy from 31[st] August 2025

The Group’s reserves policy:

The Group’s reserves policy is reviewed annually, signed off each year by the 8[th] Norwich Trustee Committee and presented at the AGM. This reserves policy sets out a target level of reserves for Unrestricted Funds. The group does not currently hold any Restricted Funds. The level of funds available has increased in the financial year 2024/25 and proposed changes to the reserves are shown below.

The purpose of the Group’s reserves is to set aside funds for future spending on charitable activities and to enable the Group to continue to operate effectively over the longer term. Expenditure for the Group is large when fixed assets or HQ developments are needed, and funds for these expenditures need to be set aside each year to build up the required amounts over time.

Previous Reserves Policy

Previous Reserves Policy
Unrestricted funds target level £135,000
Unrestricted funds consist of:
General funds £25,500
Designated funds:

-
HQ Development		 £70,000

-
Renewals fund		 £39,500
Total designated funds £109,500
Total unrestricted funds target level £135,000
Proposed Reserves Policy
Proposed Reserves Policy
Unrestricted funds available £167,000
Unrestricted funds consist of:
General funds £26,250
Designated funds:
-
HQ Development		 £100,000
-
Renewals fund		 £40,750
Total designated funds £140,750
Total unrestricted funds target level £167,000

General funds

The reserve for General funds is a buffer to provide for the fluctuations in cash when large bills are paid prior to receipt of subs or event payments. It has been increased by £750 (2.9%) to cover most of the impact of CPI inflation ( 2025: 3.2% ; 2024: 2.6%)[1] .

1 Office for National Statistics Consumer Price Inflation November 2025

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8[th] NORWICH (NORWICH SCHOOL) SEA SCOUT GROUP

Renewals fund

On average we aim to spend at least the level of equipment depreciation on capital item purchase/replacement.. However, in some years we need to spend more than this, e.g. because a single item exceeds that (e.g. the last RIB we replaced was over £30,000), or because multiple items come up for replacement in the same year. Hence, the actual spend fluctuates considerably from year to year. The renewals fund is used to even out this spending. Allowing us to put unspent money from one year aside to cover larger spending in a future year.

This financial year we have not bought any new capital equipment and we feel that the Renewals reserve is already large enough to cover the planned spending. Therefore we propose only an inflationary increase of £1,250 (3.2%).

HQ Development

The development of the paddock at HQ now has agreement in principle from the Dean and Chapter, and the design is under review following feedback from the Broads Authority.

It is proposed to increase HQ development to £100,000. This reflects the rise in building costs and our knowledge of the work involved is now better understood.

All reserves

Other points to note about reserves are as follows:

Financial Overview 2024/25

The group has had another successful year financially, with (as intended) a reduced surplus compared with the previous financial year ( 2025: £13,519 ; 2024: £29,210). Even after excluding the reported loss from the disposal of fixed assets, the net income after expenditure was also reduced ( 2025 : £14,558 ; 2024: £27,410). We expect there to be a deficit in the region of £10,000 in the coming financial year. So, this surplus will ensure that the group has sufficient funds, whilst continuing to provide activities at a price that is comparable to cost.

With a 10% reduction in the number of paying members, i.e. young people ( 2025:241 , 2024:268), and no increase in the membership fees, income from membership subscriptions is correspondingly lower than in the previous financial year ( 2025: £61,931 ; 2024: £70,812). Similarly, the GiftAid income is also comparably reduced ( 2025: £15,522 ; 2024: £18,024). As always, we would encourage the membership bill payers to sign up to register with us for GiftAid, as it makes up a significant portion of our income. Higher and Additional Rate taxpayers can also use the scheme to reduce their own tax bill.

Grant income has reduced as expected ( 2025: £5,439 ; 2024: £7,251) due to the unwinding of the DCMS grant for HQ refurbishment in 2022.

The net surplus on Fundraising ( 2025: £2,610 ; 2024: £2,763) is comparable with the previous financial year with the same 3 barbecue fundraising events: Lower School Sports Day, Senior School House Cricket Festival, and Senior School Sports Day. The more people we have volunteering to help at these events, the more food and raffle tickets we can sell.

There has been a significant reduction, as intended, in the surplus on chargeable Events ( 2025: £8,909 ; 2024: £15,938). This surplus is needed to fund some of the fleet maintenance, in order to provide a contribution for the wear and tear leading to replacement of capital assets. The surplus was previously needed to fund the Sailing Manager attendance at these events, but this is no longer the case. The level of surplus on events is difficult to predict. A few late signups (or cancellations) or unexpected conditions during the event can make a big difference.

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8[th] NORWICH (NORWICH SCHOOL) SEA SCOUT GROUP

There were no additions to Assets during the financial year, whereas the previous year saw the purchase of a new RIB (Dragonfly) at a cost of £30,450. The primary disposal was the Wayfarer dinghy (Blazer) which had a net book value of zero, but was sold for a total profit of £500 during the year. The resulting net loss on disposal (2025: -£1,038 ; 2024: £1,800) is a result of writing off the book value of unidentified legacy assets.

Towards the end of the financial year, the group reached an agreement with the charity, Friends of Norwich School (FoNS), to collect and sell the group’s second hand uniform. Consequently, some of the group’s stock (including aged unworn items) has been transferred to the FoNS. Any sale proceeds will be transferred from the FoNS to the group in due course. This has contributed to the reduction in Stock levels ( 2025: £1,000 ; 2024: £2,280).

There has been a significant increase in the end of the financial year Cash balance ( 2025: £181,030 ; 2024: £130,713). This is primarily due to a reduction in trade debtors ( 2025: £3,226 ; 2024: £19,277) and absence of any large capital purchases during the year, leading to a drop in the book value of fixed assets ( 2025: £62.052 ; 2024: £84,786).

These results enable us to put aside reserves to fund the replacement of the pontoon and development of the paddock at our HQ. Notwithstanding, we are aware of a potential legacy from the estate of the late Peter Grover.

STATEMENT OF TRUSTEES’ RESPONSIBILITIES

The trustees are responsible for preparing the Report of the Trustees and the financial statements in accordance with the Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard (FRS 102) applicable in the UK coming into effect in 2018.

The law applicable to charities in England and Wales, the Charities Act 2022, Charity (Accounts and Reports) Regulations 2015, and the provisions of the trust deed, require the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and expenditure of resources of the charity for that period. In preparing those financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2022, the Charity (Accounts and Reports) Regulations 2015, and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by the trustees on 6th January 2026 and signed on their behalf by:

Tim Chalk

Tim Chalk (Jan 9, 2026 14:50:16 GMT)

………………………….. Tim Chalk - Group Chair

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8[th] NORWICH (NORWICH SCHOOL) SEA SCOUT GROUP

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF THE 8[th] NORWICH (NORWICH SCHOOL) SEA SCOUT GROUP

I report to the trustees on my examination of the accounts of the 8[th] Norwich (Norwich School) Sea Scout Group (“the Charity”) for the year ended 31 August 2025.

Responsibilities and basis of report

As the trustees of the Charity 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. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the Charity as required by section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the applicable requirements concerning the form and content of the accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view’ which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Mr Jason Foxwell FCCA FCIE independent-examiner.net

12 Hillbourne Road Poole BH17 7JB

Date:

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8[th] NORWICH (NORWICH SCHOOL) SEA SCOUT GROUP

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2025

Notes
Income and endowments from:
Donations and legacies
Other trading activities
Investment income
Charitable activities
Membership subscriptions
Events
2
3
4
5
5
Total income
Expenditure on:
Raising funds
Charitable activities
Scouting activities
Support costs
Events
Governance costs
6
7
7
7
8
Total expenditure
NET INCOME/(EXPENDITURE)
Profit on sale of fixed assets
Net movement in funds
15
RECONCILIATION OF FUNDS
Total funds bought forward
15
TOTAL FUNDS CARRIED
FORWARD
15		 2025
General
Funds
£
22,210
5,506
4,573
61,931
53,492
147,711
6,470
47,997
33,129
44,583
975
133,153
14,558
(1,038)
13,519
203,657
217,176		 2025
Restricted
Funds
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-		 2025
TOTAL
£
22,210
5,506
4,573
61,931
53,492
147,711
6,470
47,997
33,129
44,583
975
133,153
14,558
(1,038)
13,519
203,657
217,176		 2024
TOTAL
£
26,147
6,191
4,311
70,812
72,069
179,530
4,125
56,756
34,583
56,131
525
152,120
27,410
1,800
29,210
174,447
203,657

The notes form part of these financial statements

16

8[th] NORWICH (NORWICH SCHOOL) SEA SCOUT GROUP

BALANCE SHEET AS AT 31 AUGUST 2025

Notes
FIXED ASSETS
Tangible Assets
10
CURRENT ASSETS
Debtors
11
Stock
12
Cash at bank and in hand
CREDITORS
Amounts falling due within one year
13
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT LIABILITIES
CREDITORS: Amounts falling due after more
than one year
14
NET ASSETS
FUNDS
General funds
15
Restricted funds
15
TOTAL FUNDS		 2025
£
62,052
8,605
1,000
181,030
190,635
(23,273)		 2024
£
84,786
24,444
2,280
130,713
157,437
(22,250)
167,362
229,413
(12,237)
217,176
217,176
-
217,176		 135,187
219,973
(16,316)
203,657
203,657
-
203,657

The financial statements were approved by the Board of Trustees on 6th January 2026 and were signed on its behalf by:

Tim Chalk

Tim Chalk (Jan 9, 2026 14:50:16 GMT)

………………….. Tim Chalk Group Chair

The notes form part of these financial statements

17

8[th] NORWICH (NORWICH SCHOOL) SEA SCOUT GROUP

NOTES TO THE ACCOUNTS FOR THE YEAR TO 31 AUGUST 2025

1. ACCOUNTING POLICIES Accounting Convention

These accounts have been prepared on a going concern basis under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The accounts have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued in 2018 and with the Charities Act 2011.

Income

All income is included in the Statement of Financial Activities when the charity is legally entitled to it and the amount can be quantified with reasonable accuracy. Voluntary income is received by way of donations and gifts and is included in full in the Statement of Financial Activities when receivable, or when the charity becomes aware of a legal entitlement to the monies, whichever is earlier.

Gifts-in-kind donated are included at valuation and recognised as income at the time of receipt. Donated facilities are included at the value to the charity when this can be quantified and a third party is bearing the cost. No amounts are included in the financial statements for services donated by volunteers as it is impossible to quantify accurately.

Income tax recoverable in relation to donations made under Gift Aid or deeds of covenant is recognised once a claim has been made to HMRC.

Expenditure

Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all the cost to the category. Where costs cannot be directly attributed to particular headings, they have been allocated to activities on a basis consistent with the use of resources.

Expenditure and the corresponding liability are recognised in the period in which they are incurred. Expenditure includes attributable VAT which cannot be recovered.

Governance costs are those incurred in connection with administration of the charity and compliance with constitutional and statutory requirements.

Tangible fixed assets

Prior to 1[st] September 2015 depreciation was provided at a rate of 25% on cost for all asset classes. After this date the Trustees have amended the policy as shown below in order to better allocate depreciation over the estimated useful life of asset:

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the objectives of the charity and which have not been designated for another purpose.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes.

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8[th] NORWICH (NORWICH SCHOOL) SEA SCOUT GROUP

2. DONATIONS AND LEGACIES

Grant income
Donations
Gift aid income
3. OTHER TRADING ACTIVITIES
Fundraising Events
Uniform sales
4. INVESTMENT INCOME
Bank interest receivable
5. INCOME FROM CHARITABLE ACTIVITIES
Membership
subscriptions:
Membership subscriptions
Less: Scout Association levy
Events:		 2025
2024
£
£
5,439
7,251
1,249
872
15,522
18,024		 2025
2024
£
£
5,439
7,251
1,249
872
15,522
18,024		 2025
2024
£
£
5,439
7,251
1,249
872
15,522
18,024
22,210
26,147
2025
2024
£
£
4,741
5,237
766
954
5,506
6,191
2025
2024
£
£
4,573
4,311
4,573
4,311
2025
2024
£
£
75,547
84,212
(13,617)
(13,400)
61,931
70,812
53,492
72,069
115,422
142,881
115,422 142,881

6. EXPENDITURE ON RAISING FUNDS

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8[th] NORWICH (NORWICH SCHOOL) SEA SCOUT GROUP

Fundraising expenses
Uniform purchases
HARITABLE ACTIVITIES EXPENDITURE
Scouting activities:
Direct training and activity costs
Fleet running costs
Support costs:
Admin, telephone & computer
HQ expenses
Minibus running costs
Trailer Repairs & Maintenance
Insurance
Bank charges
Premises Repairs
Depreciation
Bad debt
Events:		 2025
2024
£
£
2,131
2,474
4,338
1,651
6,470
4,125
2025
2024
£
£
14,492
16,910
33,505
39,846
47,997
56,756
1,103
1,316
805
810
1,446
647
1,577
1,308
4,612
4,586
1,754
1,953
635
870
21,197
23,004
-
89
33,129
34,583
44,583
56,131
77,712
147,470

7. CHARITABLE ACTIVITIES EXPENDITURE

8. GOVERNANCE COSTS

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8[th] NORWICH (NORWICH SCHOOL) SEA SCOUT GROUP

Independent examiner’s fee 2025
2024
£
£
975
525
975
525

9. TRUSTEES’ REMUNERATION AND BENEFITS

During the year the following people who were Trustees for some part of the Financial Year received remuneration paid by the Group as approved and minuted in Trustee Board meetings: Rob Kilbourn (£4,385) for Bosun and other services, and Robbie Elliott as our sailing principal (£18,283).

As part of its sponsorship arrangements, the following Trustees were employed by Norwich School during the year and were given time off from teaching duties to provide direct professional operational support to the management of the Group. The proportion of their school time allocated to the Group was:

In addition, the following people, who were trustees during the financial year, were employed by Norwich School:

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8[th] NORWICH (NORWICH SCHOOL) SEA SCOUT GROUP

10. TANGIBLE FIXED ASSETS

Boats,
Canoes &
Windsurfers		 Marine
Equipment		 Property,
Camping,
Bikes, IT,
& Sundry
Equipment		 Trailers
&
Vehicles		 TOTAL
£ £ £ £ £
COST
At 1 September 2024 171,083 51,641 116,949 60,988 400,661
Additions - - - - -
Disposals (64,284) (13,383) (50,474) (55,102) (183,243)
At 31 August 2025 106,799 38,258 66,475 5,886 217,418
DEPRECIATION
At 1 September 2024 150,902 22,338 82,752 59,883 315,875
Charge for year 5,045 7,326 8,549 276 21,196
Disposals (64,114) (13,042) (49,733) (54,816) (181,705)
At 31 August 2025 91,833 16,622 41,568 5,343 155,366
NET BOOK VALUE
At 31 August 2025 14,966 21,636 24,907 543 62,052
At 31 August 2024 20,181 29,303 34,197 1,105 84,786

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8[th] NORWICH (NORWICH SCHOOL) SEA SCOUT GROUP

11. DEBTORS

DEBTORS
2025 2024
£ £
Trade Debtors 3,226 19,277
Prepayments and other debtors 5,379 5,167
8,605 24,444

12. STOCK

2025 2024
£ £
Uniforms 1,000 2,280
1,000 2,280

13. CREDITORS DUE WITHIN ONE YEAR

2025 2024
£ £
Trade creditors 4,551 7,978
Accruals 14,643 8,833
Deferred income 4,079 5,439
23,273 22,250

14. CREDITORS AFTER MORE THAN ONE YEAR

CREDITORS AFTER MORE THAN ONE YEAR
2025 2024
£ £
Deferred income 12,237 16,316
12,237 16,316

15. CAPITAL COMMITMENTS

The group has no capital commitments beyond its discretionary programme of equipment replacements as approved by the Trustee Board.

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8[th] NORWICH (NORWICH SCHOOL) SEA SCOUT GROUP

16. RELATED PARTY DISCLOSURES

There are no related party disclosures.

24

8th NSS Annual Report 31 Aug 25

Final Audit Report

2026-01-09

Created: 2026-01-09 By: Steve Court (stevecourt@8nss.org.uk) Status: Signed Transaction ID: CBJCHBCAABAAQ7XatwuoQ9M_bB5DYrfRzdb8IOHbuKIy

"8th NSS Annual Report 31 Aug 25" History

Document created by Steve Court (stevecourt@8nss.org.uk)

2026-01-09 - 1:20:21 PM GMT

Document emailed to timchalk@8nss.org.uk for signature

2026-01-09 - 1:23:07 PM GMT

Email viewed by timchalk@8nss.org.uk

2026-01-09 - 2:28:47 PM GMT

Signer timchalk@8nss.org.uk entered name at signing as Tim Chalk 2026-01-09 - 2:50:14 PM GMT

Document e-signed by Tim Chalk (timchalk@8nss.org.uk)

Signature Date: 2026-01-09 - 2:50:16 PM GMT - Time Source: server

Document emailed to jason@independent-examiner.net for signature 2026-01-09 - 2:50:28 PM GMT

Email viewed by jason@independent-examiner.net 2026-01-09 - 6:44:48 PM GMT

Signer jason@independent-examiner.net entered name at signing as Jason Foxwell 2026-01-09 - 6:46:00 PM GMT

Document e-signed by Jason Foxwell (jason@independent-examiner.net) Signature Date: 2026-01-09 - 6:46:02 PM GMT - Time Source: server

Agreement completed.

2026-01-09 - 6:46:02 PM GMT