2021-03-31-accounts

Trustees’ Annual Report for the period

From 01/04/2020 Period start date To 31/03/2021 Period end date

Charity name: 1[st] Goytre Scouts

Charity registration number: 1173477

Objectives and Activities

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SORP reference
Summary of the Para 1.17 Scout group.
purposes of the charity
as set out in its
governing document
Summary of the main Para 1.17 and Scouting exists to actively engage
1.19
activities in relation to and support young people in their
those purposes for the personal development, empowering
public benefit, in them to make a positive contribution
particular, the activities, to society
projects or services
identified in the
accounts.
Statement confirming Para 1.18 I can confirm that trustees have had
whether the trustees regard to the guidance issued by the
have had regard to the Charity Commission on public benefit
guidance issued by the
Charity Commission on
public benefit
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Additional information (optional)

You may choose to include further statements where relevant about:

SORP reference Para 1.38 Policy on grant making Para 1.38 Policy on social investment including program related investment Para 1.38 Contribution made by volunteers

Other

Achievements and Performance

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SORP reference
It is the goal of Scouting "to contribute
to the development of young people in
achieving their full physical,
Summary of the main intellectual, social and spiritual
achievements of the Para 1.20 potentials as individuals, as responsible
charity, identifying the citizens and as members of their local,
difference the charity’s national and international communities.
work has made to the
circumstances of its
beneficiaries and any
wider benefits to society
as a whole.
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Additional information (optional)

You may choose to include further statements where relevant about:

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Achievements against Para 1.41
objectives set
Performance of
fundraising activities Para 1.41
against objectives set
Investment performance Para 1.41
against objectives
Other
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Financial Review

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Review of the charity’s Para 1.21 The charity is currently in a good
financial position at the financial position.
end of the period
Statement explaining Para 1.22 The 1 [st] Goytre Scouts have
the policy for holding received funding from local
reserves stating why government grants and the funds
they are held will be used towards improving
the Scout provision.
Amount of reserves held Para 1.22 £16042
Reasons for holding zero Para 1.22 N/A
reserves
Details of fund materially Para 1.24 N/A
in deficit
Explanation of any Para 1.23 N/A
uncertainties about the
charity continuing as a
going concern
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Additional information (optional)

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You may choose to include further statements where relevant about:
Subs/ fundraising
The charity’s principal
sources of funds Para 1.47
(including any
fundraising)
Investment policy and
objectives including any Para 1.46
social investment policy
adopted
A description of the Para 1.46
principal risks facing the
charity
Other
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Structure, Governance and Management

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Description of charity’s N/A
trusts:
Type of governing Para 1.25
document
(trust deed, royal
charter)
How is the charity Para 1.25
constituted?
(e.g unincorporated
association, CIO)
Trustee selection Para 1.25
methods including
details of any
constitutional provisions
e.g. election to post or
name of any person or
body entitled to appoint
one or more trustees
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Additional information (optional)

You may choose to include further statements where relevant about:

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Policies and procedures
adopted for the induction Para 1.51
and training of trustees
The charity’s
organisational structure Para 1.51
and any wider network
with which the charity
works
Relationship with any Para 1.51
related parties
Other
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Reference and Administrative details

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Charity name 1 [st] Goytre Scouts
Other name the charity
uses
Registered charity 1173477
number
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Charity’s principal 1 [st] Goytre Scouts
address Scout Hut
Capel Ed Lane
Goytre
Monmouthshire
NP4 0AT
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Names of the charity trustees who manage the charity

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Name of person (or body)
Dates acted if not for
Trustee name Office (if any) entitled to appoint trustee
whole year
(if any)
1 Theresa Llama
Kristian
2
Caperton
3 Lisa Knowles Chair
4 Jaime Davies
5 Nadine Fletcher
6 Owen Dodd
Danielle
7
Caperton
8
9
10
11
12
13
14
15
16
17
18
19
20
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Corporate trustees – names of the directors at the date the report was approved Director name

Name of trustees holding title to property belonging to the charity

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Trustee name Dates acted if not for
whole year
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Funds held as custodian trustees on behalf of others

Description of the assets held in this capacity

Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements for safe custody and segregation of such assets from the charity’s own assets

Additional information (optional)

Names and addresses of advisers (Optional information)

Type of Name Address adviser

Name of chief executive or names of senior staff members (Optional information)

Exemptions from disclosure

Reason for non-disclosure of key personnel details

Other optional information

Declarations

The trustees declare that they have approved the trustees’ report above. Signed on behalf of the charity’s trustees Signature(s) Kristian Caperton Full name(s) Kristian Caperton

Position (eg Treasurer Secretary, Chair, etc)

Date 18/04/2022

No (if any) 1173477

Charity Name 1st Goytre Scout Group

Receipts and payments accounts

Period start date Period end date To 4/1/2020 3/31/2021

For the period from

Section A Receipts and payments

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Unrestricted Restricted Endowment
Total funds
funds funds funds
to the nearest
to the nearest £ to the nearest £ to the nearest £
£
A1 Receipts
Subs 1,216 - - 1,216
Fund raising 551 - - 551
Donations & Grants 28,196 - - 28,196
Group Activities - - - -
Uniforms/badges - - - -
- - - -
- - - -
- - - -
29,962 - - 29,962
Sub total (Gross income for AR)
A2 Asset and investment sales,
(see table).
- - - -
- - - -
Sub total - - - -
Total receipts 29,962 - - 29,962
A3 Payments
Hut Levy - - -
Scout Association 1,391 - - 1,391
Consumables 2,673 - - 2,673
Uniform/Badges 281 - - 281
Equipment 2,668 - - 2,668
Group Activities 482 - - 482
Building & Utilities 6,426 - - 6,426
- - - -
- - - -
Sub total [ 13,920 ] - - 13,920
A4 Asset and investment
purchases, (see table)
- - - -
- - - -
Sub total [ - ] - - -
Total payments 13,920 - - 13,920
Net of receipts/(payments) 16,042 - - 16,042
A5 Transfers between funds - - - -
A6 Cash funds last year end - - - -
Cash funds this year end 16,042 - - 16,042
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Section B Statement	of assets and liabilities	at the end of the period	at the end of the period	at the end of the period
		Unrestricted		Restricted
Categories	Details	funds		funds
B1 Cash funds	Total cash funds	to nearest £ - - - -		to nearest £ - - - -
	(agree balances with receipts and payments account(s))	Agreement Error	OK
		Unrestricted		Restricted
		funds		funds
B2 Other monetary assets	Details	to nearest £ - - - - - -		to nearest £ - - - - - -
B3 Investment assets	Details	Fund to which asset belongs	Cost (optional) - - - - -
B4 Assets retained for the	Details	Fund to which asset belongs	Cost (optional) -
charity’s own use				- - - - - - - -
		Fund to which		Amount due
B5 Liabilities	Details	liability relates		- - - - - (optional)
Signed by one or two trustees on behalf of all the trustees	Signature	Print	Name
	Kristian Caperton	Kristian	Caperton

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CC16a
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Last year

to the nearest £

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6,107
497
-
4,095
209
-
-
-
10,908
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-

10,908

2,013 2,689 481 1,359 2,466 1,864 - - - 10,871

10,871 37 - - 37

Endowment funds to nearest £ - - - -

OK

Endowment funds to nearest £ - - - - - -

Current value (optional)

-

Current value (optional)

When due (optional)

Date of approval 4/18/2022

1[st] Goytre Scout Group Independent Examination of Charity Accounts Report for the Trustees

Working Papers

1. The charity audit threshold applies to these accounts due to gross income of £29,962.29

The audit is not required for any other reason as the conditions are not met.

Gross annual income is less than £1,000,000 therefore the charity qualifies for independent examination and external audit is not required.

Gross income confirmation:

Fundraising	Subs	Grants	Gross Income
530.53	1215.76	28216	29962.29

Gross income is below the audit threshold of £1,000,000

Bank balance at 31/03/2021: £17,421.14

The Charity only has one subsidiary.

The Charity is not a Charitable Company.

It has not been required to recheck the threshold calculation during the examination.

The Charity’s income is not more than £250,000.

The charity is eligible for an Independent Examination.

The Royal Charter of the Scout Association has been checked and does not contain a requirement to prepare Accruals accounts. (Appendix A)

The charity is eligible to produce receipts and payments accounts.

1. I, the examiner, confirm that I have no close personal relationships with the trustees that may compromise my independence.

I, the examiner, confirm that I have no involvement in the day to day administration of the charity.

I, the examiner, confirm that I do not currently provide any further services to the charity.

I, the examiner, confirm that there are no circumstances in my judgement that would reasonably lead to the perception that I am not independent.

I, the examiner, confirm that I am sufficiently skilled to carry out the examination and confirm my license for this service under membership of the Association of Accounting Technicians. My membership number is: 1005498

1. The working papers are kept within this document.

There is evidence of appointment on file within the client notes (Appendix B) and letter of engagement (Appendix C).

4. Analytical Review of Charity Accounts:

Independent Expectation:

Reduction in funds from subs and group activities due to the covid 19 pandemic preventing face to face activities.

Increased funds from Grants due to grant availability during Covid 19 pandemic.

Reduced expenses on activities.

Increased expenses on repairs and maintenance of hut utilised while less used.

Differences Between Expected and Reported Accounts:

Nil

Investigation of Cause:

N/A

Evaluation:

There are no surprising elements to these accounts and misstatement appears unlikely.

5. Nil concerns recorded.

A copy of the accounts is on file (Appendix D)

A copy of the Trustee’s Annual Report is on file (Appendix E)

Workings relied upon are on file (Appendix F)

No written assurances have been required.

The Independent Examiners report is on file (Appendix G)

There are no matters of material significance about which report must be made directly to the commission.

6. The Constitution of the Scout Group can be found in appendix H

The objectives can be found in Appendix I

The organisational structure of 1[st] Goytre Scouts can be found in Appendix J

The Activities are in Appendix K

Accounting records can be found in appendix D

1. The specific examination procedures appropriate to the charity are :

A) Vouch some transactions to test the accounting records have been kept to the required standard

B) Check that one or more significant items shown in the accounts agree with the accounting records checked.

This is the first independent examination required and therefore there are no actions from last year to review.

Financial risks are minimised through a double-layered approach to authorisation of expenditure and minute keeping in meetings. However, accounts appear to be out of date, which may pose a small financial risk.

This will be kept in mind for the report.

Discussions with trustees show that there are no employees, accounting records have been kept by Kristian Caperton, Treasurer for 2-3 years, the 1[st] Goytre Scouts follow the policies and procedures of the wider Scout Association, which are rigorously reviewed. There is one bank account requiring double-layered authorisation for all payments, all meetings are minuted by the secretary and all payments of subs and uniform are made by parents through a central Scout Association platform online before being paid to the group itself.

I have been informed that there is more income this year due to grants made available due to Covid 19 and that more work has been carried out on the Scout Hut due to it being less used throughout the pandemic.

1. The Accounting records for the period are up to date, readily available and provide basic information on the charity’s financial position at the year end.

They contain details of all the income and expenditure, date and nature of the income and expenditure.

There are no liabilities.

Relevant documentation is kept by the treasurer.

No corrections have been made to the accounting records during the examination.

The trustees have not completed a formal review of the financial controls in the year recorded and follow the Scout Association policies and procedures.

There is nothing requiring report to the commission.

1. The accounts (Appendix D) have been prepared in line with the underlying accounting records (Appendix F) and match the bank statements through which all transactions related to the charity are recorded.

The accounting records do contain source documents such as invoices, supplier statements, purchase orders and all transactions are recorded on bank statements.

There is nothing to report to the commission.

1. There are no notes required disclosing related party transactions as receipts and payments accounts have been prepared.

2. There are no separate funds for the charity- all income and expenditure is through one bank account.

No significant estimates or judgements have been made within the accounts.

1. There are no outstanding invoices at the year end, which has been confirmed by the Treasurer.

Reserves policy is unclear from the Trustees Annual Report which states: “The 1st Goytre Scouts have received funding from local government grants and the funds will be used towards improving the Scout provision.” However, the examiners report will point the group towards the Scout Association’s TAR Example for advice.

There are no concerns for escalation to the commission.

1. The charity is a non-company charity with a gross income of £250,000 or less and therefore is eligible to produce a receipts and payments accounts.

There are no implications for the examiners report or commission.

1. Significant differences in receipts and payments of this year vs prior year:

A) Scout group subs income have reduced by 80% due to Covid 19 Pandemic

B) Group Activities income have reduced by 100% due to Covid 19 Pandemic

C) Uniform and badges income has reduced by 100% due to Covid 19 Pandemic

D) Grant income has increased by £28,196 due to Covid 19 Pandemic

E) Significant reduction in spend on group activities due to Covid 19 Pandemic

F) Significant increase in expenditure on buildings but the trustees report this is due to increased grant income and reduced use of the hut during the pandemic

Sufficient explanation for all differences has been provided by the trustees and income is consistent with known fundraising sources such as council grants. Expenditure is consistent with the activities of the charity and improving the scout hut.

There is no evidence that there is a lack of internal financial controls and there is no evidence that these are not functioning as they should.

There are no additional procedures necessary.

1. There is no material difference in the figure for reserves in the TAR and the accounts.

There is no material difference between the accounts and the TAR.

There are no implications for the examiners report or the commission.