## **Independent Examiner’s Report to the Trustees of the**
## **7[TH] EPSOM (METHODIST) SCOUT GROUP**
I report on the accounts of the Group for the year ended 31 March 2023, which are set out on pages 3 to 4.
## **Respective responsibilities of trustees and examiner**
The Group’s trustees are responsible for the preparation of the accounts. They consider that an audit is not required for this year (under section 43(2) of the Charities Act 1993, and that an independent examination is required.
It is my responsibility to:
- Examine the accounts (under section 43 (3)(a) of the 1993 act;
- To follow the procedures laid down in the general directions given by the Charity Commissioners under section 43 (7)(b) of the 1993 act; and
- To state whether particular matters have come to my attention.
## **Basis of independent examiner’s report**
My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the Group and a comparison of the accounts presented with those records. It also included consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given in the accounts.
## **Independent Examiner’s Statement**
In connection with my explanation, no matter has come to my attention;
1. Which gives me reasonable cause to believe that in any material respect the requirements
- To keep accounting records in accordance with Section 41 of the 1993 act and
- To prepare accounts which accord with the accounting records and comply with the accounting requirements of the 1993 Act have not been met; or
2. To which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
## **Name:_________Andrew McDonald________________________________________________________**
## **Signed:________________________________________________________________________________**
**Address:__31 Pound Lane, Epsom. KT19 8SB_________________________________________________**
**Date:_ _________________________________________________________________________**
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## **Major Activities and Achievements in the year**
The annual review presented to all parents and interested parties prior to the AGM highlights the activities and achievements during the year. This is a comprehensive document that details numbers of young people in each section, a report from each section, abbreviated accounts and a review of the year.
At the end of the year the income reserves amounted to £549,650 (2022: £549,650). The Group’s policy on reserves is to hold an amount that will enable it to replace the motor vehicles. The New HQ has been recorded as an asset within the accounts.
The trustees have identified the major risks to which they believe the Group is exposed. They have reviewed these and established systems to mitigate them.
The objectives of the Group are to promote the development of young people in achieving their full physical, intellectual, social and spiritual potentials, as individuals, as responsible citizens and as members of their local, national and international communities.
The Group is a trust established under its rules, which are common to all Groups.
Trustees are appointed in accordance with the Policy, Organisation and Rules of the Scout Association. They are well acquainted over a number of years in local scouting.
The accounts have been drawn up on the Receipts and Payments basis, which is consistent with the previous year.
Approved by the trustees on the 27th September 2023 and signed on their behalf by:
**Dr Kevin Mead – Chairman**
## **Anthony S Williams - Treasurer**
2
|||
|---|---|
|**7TH EPSOM (METHODIST) SCOUT GROUP**||
|||
|**Income and Expenditure Statement for the period ended 31 March 2023**||
|||
||**2022/23**|
|**Incoming Resources**
Annual Subscriptions
Income from Fundraising
Income from Camps & Activities
Section Income
Minibus Hire
Group Clothing
Donations
Gift Aid
Interest Received
Other Income
**Total Income**
**Outgoing Resources**
Capitation Fees and Subscription Refunds
Expenditure from Camps & Activities
HQ Rental, Insurance and Equipment Costs
Section Costs
Minibus Costs
Costs of Fundraising
Group Clothing
Scout Shop
Bank Charges
New Stores
Other Expenditure
**Total Expenditure**
**Net Incoming/Outgoing resources before Depreciation**
Net Incoming/Outgoing resources before transfers
Less: Depreciation
**Net Incoming/Outgoing resources**|**Unrestricted**
**Funds**
**Restricted**
**Funds**
**Total**
**2021/22**
**£**
**£**
**£**
**£**
29,173
29,173
25,171
6,888
6,888
3,850
23,194
5,725
28,919
19,094
750
750
0
599
599
418
40
40
45
0
0
173
4,739
4,739
2,903
425
425
7
33
33
445
**65,840**
**5,725**
**71,565**
**52,106**
10,451
10,451
9,187
37,053
1,006
38,058
11,866
2,555
2,555
4,279
5,232
5,232
4,607
9,619
9,619
5,520
21
21
158
518
518
0
2,490
2,490
2,500
144
144
192
0
0
0
105
105
1313
**68,187**
**1,006**
**69,193**
**39,622**
**(2,347)**
**4,719**
**2,372**
**12,484**
2,372
12,484
(966)
(1,072)
**1,406**
**11,412**|
|||
3
||||||||
|---|---|---|---|---|---|---|
|||**7TH EPSOM (METHODIST) SCOUT GROUP**|||||
||||||||
|||**Balance Sheet as at 31 March 2023**|||||
||||||||
|||**2022**|||**2023**||
|||**£**|||**£**||
|||**FIXED ASSETS**|||||
||||||||
|||442,255
Property|||442,255||
|||9,659
Minibus|||32,693||
||||||||
|||**451,914**|||**474,948**||
|||**CURRENT ASSETS**|||||
||||||||
|||126,585
Cash at Bank|||104,957||
||||||||
|||**126,585**
Net Current Assets|||**104,957**||
||||||||
|||**578,499**
Total Assets less Current Liabilities|||**579,905**||
||||||||
|||567,087
**Opening Funds**|||578,499||
||||||||
|||11,412
Net Incoming/Outgoing resources|||1,406||
||||||||
|||**578,499**|||**579,905**||
||||||||
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