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2023-03-31-accounts

Trustees' Annual Report Trustees' Annual Report Trustees' Annual Report Trustees' Annual Report Trustees' Annual Report
For the period
From (start date) 0 1 0
4
2 2 to end date 3 1 0 3 2 3
Section A Reference and administration details
Charity name 1st BradleyStoke Scout Group
Other names the charity is
known by None
Registered charity number
(if any)
1
1
4 0 4 5 3
HQ registration number 1
0
0 1 6 4 9 4
Charity’s principal address 81 Cornfield Close
BradleyStoke
Bristol
Postcode: B S 3 2 9 D R
Names of the charity trustees who manage the charity
(These will be published in the annual report of the charity and the Charity Register if reporting for a Registered Charity with a charity regulator)
Trustee Name Office (if any) Dates acted if not for
whole year
1 Nick Nelson GroupChairperson
2 Barbara Holliday GroupSecretary
3 Hugh Thorpe GroupTreasurer
4 Clive Mason ActingGroupScout Leader
5 Belinda Hodgson GroupFundraisingCo-ordinator
6 AnthonyRobinson Website Admin Officer & Data Protection
Officer
7 Teresa Banks DeputyGroupScout Leader-Beavers
8 Dave Pace DeputyGroupScout Leader- Cubs
9 Dan Shadbolt DeputyGroupScout Leader- Scouts
10 Shirin Borgall Beaver Leader
11 Richard Shepherd MarchingBand Leader
12 Darren Kewley TopShots Joined January2023
13 Tomi Hernija Water Rats Unit Leader
14 Ryan Watts Water Rats Unit Leader
15 AnthonyRobinson Website Admin Officer & Data Protection
Officer

Names and addresses of advisers (optional information but encouraged as best practice)

(These will be published in the annual report of the charity)

Type of advisor Name Address
Accountants Spectrum AccountancySolutions Limited 18 Broad Street, Staple Hill, Bristol BS16 5NX
Section B Structure, governance and management
Description of the charity’s trusts
Additional governance issues (optional information but encouraged as best practice)
You may choose to include additional
The Group is managed by the Group Executive Committee, the members of which are the ‘Charity
Trustees’ of the Scout Group which is an educational charity. As charity trustees they are
responsible for complying with legislation applicable to charities. This includes the registration,
keeping proper accounts and making returns to the Charity Commission as appropriate.
The Committee consists of 3 independent representatives, Chair, Treasurer and Secretary
together with the Deputy Group Scout Leaders, individual section leaders, fundraising and youth
representatives. The Group Executive Committee meets at least 7 times a year.
Members of the Executive Committee complete_'Essential Information for Executive Committee'_
training within the first 5 months of joining the committee.
This Group Executive Committee exists to support the Group Scout Leader in meeting the
responsibilities of the appointments and is responsible for:
The maintenance of Group property;
The raising of funds and the administration of Group finance;
The insurance of persons, property and equipment;
Group public occasions;
Assisting in the recruitment of leaders and other adult support;
Appointing any sub committees that may be required;
Appointing Group Administrators and Advisors other than those who are elected.
Policies and Procedures adopted for:
a) the induction and training of
trustees;
b) trustee' consideration of major risks
and the systems and procedures to
manage them
How the charity is constituted
The Group is a trust established under its rules which are common to all Scouts. It is an
unincorporated association with a primary objective 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.
(e.g. trust, association, company)
Trustee selection methods
The Trustees are appointed in accordance with the Policy, Organisation and Rules of The Scout
Association.
(e.g. appointed by, elected by)
Type of governing document
The Group's governing documents are those of the The Scout Association. They consist of a
Royal Charter granted 4 January 1912, which in turn gives authority to the Bye Laws of the
Association and The Policy, Organisation and Rules of The Scout Association.
(e.g. trust deed, constitution)
The Group's governing documents are those of the The Scout Association. They consist of a
Royal Charter granted 4 January 1912, which in turn gives authority to the Bye Laws of the
Association and The Policy, Organisation and Rules of The Scout Association.
The Group is a trust established under its rules which are common to all Scouts. It is an
unincorporated association with a primary objective 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 are appointed in accordance with the Policy, Organisation and Rules of The Scout
Association.
The Group is managed by the Group Executive Committee, the members of which are the ‘Charity
Trustees’ of the Scout Group which is an educational charity. As charity trustees they are
responsible for complying with legislation applicable to charities. This includes the registration,
keeping proper accounts and making returns to the Charity Commission as appropriate.
The Committee consists of 3 independent representatives, Chair, Treasurer and Secretary
together with the Deputy Group Scout Leaders, individual section leaders, fundraising and youth
representatives. The Group Executive Committee meets at least 7 times a year.
Members of the Executive Committee complete_'Essential Information for Executive Committee'_
training within the first 5 months of joining the committee.
This Group Executive Committee exists to support the Group Scout Leader in meeting the
responsibilities of the appointments and is responsible for:
The maintenance of Group property;
The raising of funds and the administration of Group finance;
The insurance of persons, property and equipment;
Group public occasions;
Assisting in the recruitment of leaders and other adult support;
Appointing any sub committees that may be required;
Appointing Group Administrators and Advisors other than those who are elected.

Section B

Structure, governance and management (continued)

Risk and Internal Control

~~R~~ educed income from fund raising. The Group is primarily reliant upon income from subscriptions and fundraising. The group does hold a reserve to ensure the continuity of activities should there be a major reduction in income.

Reduction or loss of leaders.The Group is totally reliant upon volunteers to run and administer the activities of the group. If there was a reduction in the number of leaders to an unacceptable level in a particular section or the group as a whole, then there would have to be a contraction consolidation or closure of a section. In the worst case scenario the complete closure of the Group.

Reduction or loss of members. The Group provides activities for all young people aged 6 to 18. If there was a reduction in membership in a particular section or Group as a whole, then there would have to be a contraction consolidation or closure of a section. In the worst case scenario the complete closure of the Group.

The Group has in place systems or controls that are designed to provide reasonable assurance against material mismanagement or loss, these include 2 signatories for any payments and comprehensive insurance polices to enable that insurable risks are covered.

There have been no insurance claims during this reporting period

General Data Protection Regulation

On the 25th May 2018 the European Union introduced new legislation for the protection of personal data. The General Data Protection Regulation known as GDPR sets a common standard acioss all businesses and organisations that handel personal data for any EU person. The GDPR applices to all countries handling EU personal data even if the country is not part of the European Union. The GDPR ensures that each person is aware of how organisations use the data they hold about them is adequately protected and that the person has provided consent for the data to be used in that way by the organisation.

The 1st Bradley Stoke Scout Group takes Data Protection and Privacy very seriously. Our Data Privacy Notice can be found under the heading 'information' on our website www.bradley-stokescouts.org

Section C Objectives and activities
Additional details of the objectives and activities (optional information but encouraged as best practice)
Public benefit statement
Youmay chooseto include further
statements, where relevant, about:
• policy on grantmaking;
See the attached Appendices
Appendix 1- Group Chair Report
Appendix 2- Group Scout Leader Report
Appendix 3- Skills For Life - our plan to deliver better futures
Appendix 4- Group Family Tree
The Group meets the Charity Commission's public benefit criteria under both the advancement of
education and the advancement of citizenship or community development headings.
• contribution made by volunteers;
• policy on investments.
The Purpose of Scouting
Scouting exists to actively engage and support young people in their personal development,
empowering them to make a positive contribution to society.
The Values of Scouting
As Scouts we are guided by these values:
Integrity -We act with integrity; we are honest, trustworthy and loyal.
Respect -We have self-respect and respect for others.
Care -We support others and take care of the world in which we live.
Belief -We explore our faiths, beliefs and attitudes.
Co-operation -We make a positive difference; we co-operate with others and make friends.
The Scout Method
Scouting takes place when young people, in partnership with adults, work together based on the
values of Scouting and:
- enjoy what they are doing and have fun
- take part in activities indoors and outdoors
- learn by doing
- share in spiritual reflection
- take responsibility and make choices
- undertake new and challenging activities
- make and live by their Promise.
Summary of the objects of the charity
set out in its governing document
Summary of the main activities in
relation to these objects
See the attached Appendices
Appendix 3 -Skills For Life - our plan to deliver better futures
Appendix 5-Deputy Group Scout Leader (Beavers) Report
Appendix 6- Deputy Group Scout Leader (Cubs) Report
Appendix 7- Deputy Group Scout Leader (Scouts) Report
Appendix 8- Youth Representatives Report
Appendix 9- Water Rats Unit Report
Appendix 10- Marching Band Unit Report
The Purpose of Scouting
Scouting exists to actively engage and support young people in their personal development,
empowering them to make a positive contribution to society.
The Values of Scouting
As Scouts we are guided by these values:
Integrity -We act with integrity; we are honest, trustworthy and loyal.
Respect -We have self-respect and respect for others.
Care -We support others and take care of the world in which we live.
Belief -We explore our faiths, beliefs and attitudes.
Co-operation -We make a positive difference; we co-operate with others and make friends.
The Scout Method
Scouting takes place when young people, in partnership with adults, work together based on the
values of Scouting and:
- enjoy what they are doing and have fun
- take part in activities indoors and outdoors
- learn by doing
- share in spiritual reflection
- take responsibility and make choices
- undertake new and challenging activities
- make and live by their Promise.
See the attached Appendices
Appendix 3 -Skills For Life - our plan to deliver better futures
Appendix 5-Deputy Group Scout Leader (Beavers) Report
Appendix 6- Deputy Group Scout Leader (Cubs) Report
Appendix 7- Deputy Group Scout Leader (Scouts) Report
Appendix 8- Youth Representatives Report
Appendix 9- Water Rats Unit Report
Appendix 10- Marching Band Unit Report
See the attached Appendices
Appendix 1- Group Chair Report
Appendix 2- Group Scout Leader Report
Appendix 3- Skills For Life - our plan to deliver better futures
Appendix 4- Group Family Tree
The Group meets the Charity Commission's public benefit criteria under both the advancement of
education and the advancement of citizenship or community development headings.
Section D Achievements and performance
Summary of the main achievements
of the charity during the year
See the attached Appendices which document how we meet our objectives
Appendix 1- Group Chair Report
Appendix 2- Group Scout Leader Report
Appendix 3- Skills For Life - our plan to deliver better futures
Appendix 5- Deputy Group Scout Leader (Beavers) Report
Appendix 6- Deputy Group Scout Leader (Cubs) Report
Appendix 7- Deputy Group Scout Leader (Scouts) Report
Appendix 8- Youth Representatives Report
Appendix 9- Water Rats Unit Report
Appendix 10- Marching Band Report
Section E Financial Review
Further financial review details (optional
• investment policy and objectives;
Details of any funds materially in
deficit
(circumstances plus steps to
eliminate)
Youmay chooseto include
additionalInformation where
relevant about:
• the charity’s principal sources of
funds (including any fundraising);
Brief statement of the charity’s policy
on reserves
Reserves Policy
The Group's policy on reserves is to hold sufficient resources to continue the charitable activities
of the group should income and fundraising activities fall short. The Group Executive Committee
has not drawn on reserves and has formally set aside£10,014.
None
information)
Cash funds
The increase in cash funds is largely due to a restricted grant which was utilised after the year-
end.
The general reserve for contingencies remans in line with Finance Policy at £10,014 and the
development fund is largely unchanged at £13,514 with activity ongoing alongside the council to
achieve a permanent storage facilitynning consent for a new storage facility.
Accounts
The Group's Accounts for the period 1st April 2022 to 31st March 2023 have been prepared on a
Receipts and Payments basis in line with guidance set out by the Scout Association and the
Charities Commission in order to comply with the Charities Act 2011. The Accounts have been
subject to independent examination by Spectrum Accountancy Solutions Limited in accordance
with the Charities Act 2011. The Group Accounts together with the Examiners report are attached.
See Appendix 11
The Group Executive Committee does not consider it appropriate for the group to invest in assets
other than cash and has not identified any fund it would be appropriate to hold in longer term
investments. All funds are therefore held in cash with Lloyds Bank.
Income and Expenditure
Excluding restricted funds, the Group had a total income for the year of £45,511.00.
Section F Other Optional Information Other Optional Information Other Optional Information
Plans for future periods (details of any Early stage engagement with local council to provide new and additional storage facility for Group
significant activities planned to achieve assets at rear of Brook Way Community Centre.
them)
Section G Declaration
The trustees declare that they have approved the trustees’ report above
Signed on behalf of the charity’s trustees
Signature(s)
Full name(s)
Position (eg Secretary, Chair)
Date D D M M Y Y

Accounts for the year 1st April 2022 to 31st March 2023

Registered Charity No. 1140453

1st Bradley Stoke Scout Group Accounts for the year 1st April 2022 to 31 March 2023

Notes to the Accounts

Restricted Funds

The Group has unused funds of £340 (prior year £340) in respect of a restricted grant from South Gloucestershire Council to support disadvantaged members.

Grants of £2,950 received in the prior year from Bradley Stoke Town Council to support the Water Rats and have now been used.

Cash funds

Unrestricted cash funds have shown a slight decrease in the year, largely due to significant equipment purchases. The general reserve for contingencies remans in line with Finance Policy at £10,034 and the development fund is largely unchanged at £13,539. Activity remains underway alongside Bradley Stoke Town Council to build a new storage facility and the Executive Committee will take a decision as to how development funds will be applied as those plans are finalised.

Non-Monetary Assets

The basis of valuation of equipment is insured value, except for Marching Band equipment which is included at estimated value. An estimate is also made for uniform and badge stock held.

Page 2

1st Bradley Stoke Scout Group Accounts for the year 1st April 2022 to 31 March 2023

Section A - Receipts and payments Section A - Receipts and payments Section A - Receipts and payments
Unrestricted
funds
Restricted
funds
Total funds Last year
to the nearest £ to the nearest £ to the nearest £ to the nearest £
Receipts
Donations, legacies and similar
income
Membership subscriptions 36,072 36,072 30,646
Less: Subscriptions paid on (13,491) (13,491) (12,360)
Net subscriptions retained 22,581 0 22,581 18,286
Group events 12,352 12,352 6,291
Gift Aid 5,747 5,747 2,921
Other similar income 0 0 0
Sub total 40,680 0 40,680 27,497
Grants
Grants 0 0 2,950
Sub total 0 0 0 2,950
Fundraising (gross)
Fundraising for 1st Bradley Stoke
Scouts
4,271 4,271 666
Fundraising for other charitable
causes
0 0 0
Sub total 4,271 0 4,271 666
Investment income
Bank interest 45 45 2
Property rent income 515 515 500
Sub total 560 0 560 502
Total Gross Income 45,511 0 45,511 31,615
Asset and investment sales 0 0 0
Total receipts 45,511 0 45,511 31,615

Page 3

1st Bradley Stoke Scout Group Accounts for the year 1st April 2022 to 31 March 2023

Section A - Receipts and payments Section A - Receipts and payments Section A - Receipts and payments
Unrestricted
funds
Restricted
funds
Total funds Last year
to the nearest £ to the nearest £ to the nearest £ to the nearest £
Payments
Charitable payments
Rent (14,917) (14,917) (12,674)
Insurance (1,053) (1,053) (914)
Training (574) (574) (500)
Uniforms (312) (312) (1,180)
Badges (2,910) (2,910) (1,252)
Section consumables (2,341) (2,341) (1,269)
Group events (11,030) (11,030) (5,543)
Other similar expenditure (4,774) (4,774) (3,245)
Sub total (37,911) 0 (37,911) (26,577)
Fundraising expenses
Cost of fundraising events (1,631) (1,631) 0
Donations to other charitable causes (300) (300) 0
Sub total (1,931) 0 (1,931) 0
Total Gross Expenditure (39,842) 0 (39,842) (26,577)
Asset and investment purchases (6,760) (2,950) (9,710) (1,340)
Total payments (46,602) (2,950) (49,552) (27,917)
Transfers between funds 0 0 0 0
Net of receipts/(payments) (1,091) (2,950) (4,041) 3,698
Cash funds last year end 34,930 3,290 38,220 34,522
Cash funds this year end 33,839 340 34,179 38,220

Page 4

1st Bradley Stoke Scout Group Accounts for the year 1st April 2022 to 31 March 2023

Section B - Statement of assets and liabilities at the end of theperiod Section B - Statement of assets and liabilities at the end of theperiod Section B - Statement of assets and liabilities at the end of theperiod Section B - Statement of assets and liabilities at the end of theperiod Section B - Statement of assets and liabilities at the end of theperiod Section B - Statement of assets and liabilities at the end of theperiod Section B - Statement of assets and liabilities at the end of theperiod Section B - Statement of assets and liabilities at the end of theperiod Section B - Statement of assets and liabilities at the end of theperiod
Unrestricted
funds
Restricted
funds
Total funds Last year
to nearest £ to nearest £ to nearest £ to nearest £
Cash funds
Bank current account 7,672 230 7,902 14,691
Prepaid cards 2,704 2,704
Bank deposit account 23,573 23,573 23,529
33,949 230 34,179 38,220
Non monetary assets retained for the
charity’s own use
Scouting equipment, furniture etc. 29,394 29,394 26,493
Water section equipment 12,014 12,014 8,956
Badges, neckers and woggles 156 156 600
41,564 0 41,564 36,049
Liabilities
Accounts not yet paid 0 0 0
0 0 0 0

The above receipts and payments account and statement of assets and liabilities were approved by the Trustees on 30 June 2023 and signed on their behalf by

Chair: Nick Nelson

Treasurer: Hugh Thorpe

Page 5

1st Bradley Stoke Scout Group Accounts for the year 1st April 2022 to 31 March 2023

Independent Examiner's Report to the Trustees of 1[st] Bradley Stoke Scout Group

I report to the charity trustees on my examination of the accounts of 1[st] Bradley Stoke Scouts Group (the Trust) for the year ended 31 March 2023.

Responsibilities and basis of report

As the charity trustees of the Trust 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 Trust's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all 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 Trust 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 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.

Daisy Vowles MAAT Spectrum Accountancy Solutions Limited

Date: 29 June 2023

Page 6

Scouts

Accounts for the year 1st April 2022 to 31st March 2023

Registered Charity No. 1140453

1st Bradley Stoke Scout Group Accounts for the year 1st April 2022 to 31 March 2023

Notes to the Accounts

Restricted Funds

The Group has unused funds of £340 (prior year £340) in respect of a restricted grant from South Gloucestershire Council to support disadvantaged members.

Grants of £2,950 received in the prior year from Bradley Stoke Town Council to support the Water Rats and have now been used.

Cash funds

Unrestricted cash funds have shown a slight decrease in the year, largely due to significant equipment purchases. The general reserve for contingencies remans in line with Finance Policy at £10,034 and the development fund is largely unchanged at £13,539. Activity remains underway alongside Bradley Stoke Town Council to build a new storage facility and the Executive Committee will take a decision as to how development funds will be applied as those plans are finalised.

Non-Monetary Assets

The basis of valuation of equipment is insured value, except for Marching Band equipment which is included at estimated value. An estimate is also made for uniform and badge stock held.

Page 2

1st Bradley Stoke Scout Group Accounts for the year 1st April 2022 to 31 March 2023

Section A - Receipts and payments Section A - Receipts and payments Section A - Receipts and payments
Unrestricted
funds
Restricted
funds
Total funds Last year
to the nearest £ to the nearest £ to the nearest £ to the nearest £
Receipts
Donations, legacies and similar
income
Membership subscriptions 36,072 36,072 30,646
Less: Subscriptions paid on (13,491) (13,491) (12,360)
Net subscriptions retained 22,581 0 22,581 18,286
Group events 12,352 12,352 6,291
Gift Aid 5,747 5,747 2,921
Other similar income 0 0 0
Sub total 40,680 0 40,680 27,497
Grants
Grants 0 0 2,950
Sub total 0 0 0 2,950
Fundraising (gross)
Fundraising for 1st Bradley Stoke
Scouts
4,271 4,271 666
Fundraising for other charitable
causes
0 0 0
Sub total 4,271 0 4,271 666
Investment income
Bank interest 45 45 2
Property rent income 515 515 500
Sub total 560 0 560 502
Total Gross Income 45,511 0 45,511 31,615
Asset and investment sales 0 0 0
Total receipts 45,511 0 45,511 31,615

Page 3

1st Bradley Stoke Scout Group Accounts for the year 1st April 2022 to 31 March 2023

Section A - Receipts and payments Section A - Receipts and payments Section A - Receipts and payments
Unrestricted
funds
Restricted
funds
Total funds Last year
to the nearest £ to the nearest £ to the nearest £ to the nearest £
Payments
Charitable payments
Rent (14,917) (14,917) (12,674)
Insurance (1,053) (1,053) (914)
Training (574) (574) (500)
Uniforms (312) (312) (1,180)
Badges (2,910) (2,910) (1,252)
Section consumables (2,341) (2,341) (1,269)
Group events (11,030) (11,030) (5,543)
Other similar expenditure (4,774) (4,774) (3,245)
Sub total (37,911) 0 (37,911) (26,577)
Fundraising expenses
Cost of fundraising events (1,631) (1,631) 0
Donations to other charitable causes (300) (300) 0
Sub total (1,931) 0 (1,931) 0
Total Gross Expenditure (39,842) 0 (39,842) (26,577)
Asset and investment purchases (6,760) (2,950) (9,710) (1,340)
Total payments (46,602) (2,950) (49,552) (27,917)
Transfers between funds 0 0 0 0
Net of receipts/(payments) (1,091) (2,950) (4,041) 3,698
Cash funds last year end 34,930 3,290 38,220 34,522
Cash funds this year end 33,839 340 34,179 38,220

Page 4

1st Bradley Stoke Scout Group Accounts for the year 1st April 2022 to 31 March 2023

Section B - Statement of assets and liabilities at the end of theperiod Section B - Statement of assets and liabilities at the end of theperiod Section B - Statement of assets and liabilities at the end of theperiod Section B - Statement of assets and liabilities at the end of theperiod Section B - Statement of assets and liabilities at the end of theperiod Section B - Statement of assets and liabilities at the end of theperiod Section B - Statement of assets and liabilities at the end of theperiod Section B - Statement of assets and liabilities at the end of theperiod Section B - Statement of assets and liabilities at the end of theperiod
Unrestricted
funds
Restricted
funds
Total funds Last year
to nearest £ to nearest £ to nearest £ to nearest £
Cash funds
Bank current account 7,672 230 7,902 14,691
Prepaid cards 2,704 2,704
Bank deposit account 23,573 23,573 23,529
33,949 230 34,179 38,220
Non monetary assets retained for the
charity’s own use
Scouting equipment, furniture etc. 29,394 29,394 26,493
Water section equipment 12,014 12,014 8,956
Badges, neckers and woggles 156 156 600
41,564 0 41,564 36,049
Liabilities
Accounts not yet paid 0 0 0
0 0 0 0

The above receipts and payments account and statement of assets and liabilities were approved by the Trustees on 30 June 2023 and signed on their behalf by

Chair: Nick Nelson

Treasurer: Hugh Thorpe

Page 5

1st Bradley Stoke Scout Group Accounts for the year 1st April 2022 to 31 March 2023

Independent Examiner's Report to the Trustees of 1[st] Bradley Stoke Scout Group

I report to the charity trustees on my examination of the accounts of 1[st] Bradley Stoke Scouts Group (the Trust) for the year ended 31 March 2023.

Responsibilities and basis of report

As the charity trustees of the Trust 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 Trust's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all 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 Trust 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 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.

Daisy Vowles MAAT Spectrum Accountancy Solutions Limited

Date: 29 June 2023

Page 6

Scouts