Charity Registration No. 1111375
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023
FOR
2[ND] RUGELEY SCOUT GROUP
DAINS ACCOUNTANTS LTD CHARTERED ACCOUNTANTS St John’s Court Wiltell Road Lichfield Staffordshire WS14 9DS
2[ND] RUGELEY SCOUT GROUP
LEGAL AND ADMINISTRATIVE INFORMATION
| Charity number | 1111375 |
|---|---|
| Principal address | Sheepfair Community Centre |
| Sheepfair | |
| Rugeley | |
| Staffordshire | |
| WS15 2AT | |
| Independent examiner | A P Morris FCA |
| Of Dains Accountants Ltd | |
| St Johns Court | |
| Wiltell Road | |
| Lichfield | |
| Staffordshire | |
| WS14 9DS | |
| Solicitors | Ansons Solicitors LLP |
| St Marys Chambers | |
| 5 – 7 Breadmarket Street | |
| Lichfield | |
| Staffordshire | |
| WS13 6LQ |
2[ND] RUGELEY SCOUT GROUP
INDEX TO THE FINANCIAL STATEMENTS
| Page | |
|---|---|
| Independent examiner’s report | 1 |
| Annual report | 2 |
| Income and expenditure account | 3 |
| Balance sheet | 4 |
| Notes to the financial statements | 5 - 6 |
2[ND] RUGELEY SCOUT GROUP INDEPENDENT EXAMINER’S REPORT TO THE EXECUTIVE COMMITTEE OF 2[ND] RUGELEY SCOUT GROUP
Independent Examiner’s Report to the Trustees of 2[nd] Rugeley Scout Group
I report to the charity trustees on my examination of the accounts for the year ended 31 March 2023 set out on pages 3 to 6.
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 of the Act and in carrying out my examination I have followed all the applicable Directions given to me 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 gibing me cause to believe that in any material respect:
-
accounting records were not kept in respect of the charity as required by section 130 of the Act; or
-
the accounts do not accord with those records; or
-
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 requirements 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.
Signed: A P Morris
A P Morris FCA Of Dains Chartered Accountants Ltd St Johns Court Wiltell Road Lichfield Staffordshire WS14 9DS
Dated: 31/07/2023
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2[ND] RUGELEY SCOUT GROUP ANNUAL REPORT YEAR ENDED 31 MARCH 2023
The Executive Committee present their report and accounts for the year ended 31 March 2023.
Structure, governance, and management
The Executive Committee who served during the year were:
| Joe McGrath | Chairperson |
|---|---|
| Delma Draper | Sheepfair Community Centre Representative |
| Stephen Farrant | Group Treasurer |
| Paul Mobberly | Group Secretary |
| Joanne Carter | Group Scout Leader |
| Hope Nolan | Squirrel Section Leader |
| Paul Mosedale | Beaver Scout Section Leader and Cub Scout Section Leader |
| Alex Lloyd | Scout Section Leader |
| Dylan Priest | Explorer Section Leader |
The members of the Executive Committee are elected each year at the AGM.
The Charity Trustees have complied with their duty to have due regard to the guidance on public benefit published by the Charities Commission in exercising their powers and duties.
The Executive Committee has assessed the major risks to which the Charity is exposed and are satisfied that systems are in place to mitigate exposure to the major risks. The Committee has agreed protection policies and volunteers are vetted and provided safeguarding training to ensure their suitability for working with young people.
Objectives and activities
The Charity exists 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.
Membership is open to any person between the ages of 4 and 25 years, who is interested in furthering the objects and who has paid the subscription laid down by the Executive Committee.
The Executive Committee have paid due regard to guidance issued by the Charity Commission in deciding what activities the Charity should undertake.
Achievements and performance
During the year the group has opened a new provision for 4- to 6-year-olds called Squirrels. A grant for £500 was awarded to assist with the costs.
A further grant of £7,845 was awarded during the year to aid the refurbishment of the Community Hall and to upgrade the lighting to a more energy efficient system.
In October 2022 the group took 42 members to Disneyland Paris.
Financial review
The attached financial statements show the current state of the finances, which the Committee considers to be sound. The bank balance stood at £41,135 on 31[st] March 2023. The money is being held to finance working capital requirements, rolling maintenance costs of the community hall and equipment, and for the purchase of adventurous activity equipment.
On behalf of the Executive Committee
D Draper Date:31/07/2023
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2[ND] RUGELEY SCOUT GROUP INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2023
| Notes | 2023 | 2022 | |||
|---|---|---|---|---|---|
| £ | £ | £ | £ | ||
| Income | |||||
| Fundraising | - | 371 | |||
| Hire of Community Hall | 14,947 | 8,297 | |||
| Scouting members subscriptions | 15,088 | 9,549 | |||
| Trips | 3,855 | 8,525 | |||
| Capitation | 4,289 | 2,730 | |||
| Camps | 2,225 | 1,290 | |||
| Donations | 1,000 | - | |||
| Grants received | 9,195 | 13,975 | |||
| Total income | 50,149 | 44,737 | |||
| Expenditure | |||||
| Group activities costs (inc. training) | 6,000 | 3,282 | |||
| Trips | 25,388 | 2,100 | |||
| Camps | 2,192 | 1,110 | |||
| Badges | 704 | 675 | |||
| Capitation | 4,632 | 2,730 | |||
| Rates | 1,204 | 702 | |||
| Insurance | 1,684 | 1,610 | |||
| Light and heat | 5,496 | 3,144 | |||
| Repairs and Renewals | 15,261 | 3,904 | |||
| Cleaning | 1,479 | 375 | |||
| Postage, stationery and advert | 156 | 105 | |||
| Telephone | 380 | 11 | |||
| Charitable donations | 310 | 30 | |||
| Sundry Expenses | 1,168 | 634 | |||
| Bank Charges | 916 | 668 | |||
| Accountancy | 5 | 1,000 | 550 | ||
| Depreciation on long leasehold | 4 | 7,142 | 7,142 | ||
| Depreciation on fixtures and fittings | 4 | 722 | 75,384 | 760 | 29,532 |
| Net income/ (expenditure) | ( 25,235) | 15,205 | |||
| _ | _ | ||||
| Net movement in funds | ( 25,235) | 15,205 | |||
| _ | _ | ||||
| Fund balances at 1 April 2022 | 312,552 | 297,347 | |||
| _ | _ | ||||
| Fund balances at 31 March 2023 | 287,317 | 312,552 | |||
| _ | _ |
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2[ND] RUGELEY SCOUT GROUP BALANCE SHEET 31 MARCH 2023
| 2023 | 2022 | ||||
|---|---|---|---|---|---|
| Notes | £ | £ | £ | £ | |
| Fixed assets | |||||
| Tangible Assets | 4 | 245,482 | 252,293 | ||
| Current assets | |||||
| Debtors | 5 | 700 | - | ||
| Cash in Hand and at Bank | 41,135 | 60,809 | |||
| _ | _ | ||||
| 41,835 | 60,809 | ||||
| _ | _ | ||||
| Current liabilities | |||||
| Accruals and deferred income | 7 | - | (550) | ||
| Net Current Assets/(Liabilities) | 41,835 | 60,259 | |||
| _ | _ | ||||
| Net Assets | 287,317 | 312,552 | |||
| _ | _ | ||||
| General Funds | |||||
| Unrestricted income funds | 287,317 | 312,552 | |||
| _ | _ | ||||
| As at 31 March 2023 | 287,317 | 312,552 | |||
| _ | _ |
Approved by the Committee on and signed on its behalf by: - ......D Draper..............................................D Draper - Trustee
......J Carter..........................................J Carter – Group Scout Leader
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2[ND] RUGELEY SCOUT GROUP
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023
1 Accounting Policies
The Accounting Policies are consistent with those adopted previously.
General Information and Basis of Preparation
The address of the registered office is Sheepfair Community Centre, Sheepfair, Rugeley, Staffordshire WS15 2AT.
The financial statements have been prepared in accordance with Accounting and Reporting by Charities; Statement of Recommended Practice applicable to charities preparing their accounts I accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) effective 1 January 2019 and the Charities Act 2011.
The charity constitutes a public benefit as defined by FRS 102.
The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.
These financial statements have been prepared on the accruals basis.
2. Trustees Remuneration and Expenses
No remuneration directly or indirectly out of the funds of the Charity was paid or was payable at the year end to any trustee or to any persons known to be connected with any of them.
No expenses were paid to any Trustees during the year (2022 – Nil)
3. 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 overs its expected useful life, as follows:
Leasehold buildings 2% Straight line Fixtures, fittings & equipment 25% Reducing balance
4. Fixed Assets
| Leasehold | Fixtures | ||
|---|---|---|---|
| Property | & Fittings | Totals | |
| £ | £ | £ | |
| COST: | |||
| At 1 April 2022 | 357,144 | 30,486 | 387,630 |
| Additions | - | 1,053 | 1,053 |
| Disposals | - | - | - |
| _ | ______ | _ | |
| At 31 March 2023 | 357,144 | 31,539 | 388,683 |
| _ | ______ | _ | |
| DEPRECIATION | |||
| At 1 April 2022 | 107,130 | 28,207 | 135,337 |
| Charge for year | 7,142 | 722 | 7,864 |
| Disposals | - | - | - |
| ______ | ______ | ______ | |
| At 31 March 2023 | 114,272 | 28,929 | 143,201 |
| ______ | ______ | ______ | |
| NET BOOK VALUE: | |||
| At 31 March 2023 | 242,872 | 2,610 | 245,482 |
| ______ | ______ | ______ | |
| At 31 March 2022 | 250,014 | 2,279 | 252,293 |
| ______ | ______ | ______ |
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2[ND] RUGELEY SCOUT GROUP
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023
5. Donations
The financial statements have been prepared by Dains Accountants Limited on an honorary basis. The fee of £1,000 has been included as an expense and as a donation to the Charity.
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