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2023-03-31-accounts

Trustees’ Annual Report for the period

From 1[st] April 2022 Period start date To 31[st] March 2023 Period end date

Charity name: 1[st] and 3[rd] New Barnet Scout Group

Charity registration number: 1199152

Objectives and Activities

SORP reference
Summary of the purposes of
the charity as set out in its
governing document		 Para 1.17 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
Summary of the main
activities in relation to those
purposes for the public
benefit, in particular, the
activities, projects or
services identified in the
accounts.		 Para 1.17 and
1.19		 SCOUT MEETINGS AND ACTIVITIES,
SPORTING ACTIVITIES, AWAY FROM
HOME ACTIVITIES, SOCIAL AND
COMMUNITY DEVELOPMENT
ACTIVITIES
Statement confirming
whether the trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit		 Para 1.18 THE TRUSTEES HAVE HAD REGARD TO
THE GUIDANCE ISSUED BY THE
CHARITY COMMISSION ON PUBLIC
BENEFIT

Additional information (optional) You may choose to include further statements where relevant about:


SORP reference
Policy on grant making Para 1.38 GRANTS ARE MADE TOWARDS THOSE
WHO ARE UNABLE TO PAY FOR THE
ACTIVITIES RUN
Policy on social investment
including program related
investment		 Para 1.38
Contribution made by
volunteers		 Para 1.38 ALL POSITIONS AT THE GROUP ARE
VOLUNTARY

Other

Achievements and Performance

SORP reference
Summary of the main
achievements of the charity,
identifying the difference the
charity’s work has made to
the circumstances of its
beneficiaries and any wider
benefits to society as a
whole.		 Para 1.20 THE GROUP HAS RUN NUMEROUS
ACTVITIES BASED ON THE PURPOSES
OF THE CHARITY AND HAVE A VERY
HEALTHY NUMBER OF INDIVIDUALS
ATTENDING REGULARLY. THE GROUP
IS OVER SUBSCRIBED AND
CONTINUES TO RUN AWAY FROM
HOME ACTIVITES THAT ARE
ESPECIALLY VALUABLE FOR MANY OF
THE PARTICIPANTS. BENEFICIARIES
ARE INVOLVED WITH MANY ACTIVITIES
THAT SUPPORT THEIR SOCIAL AND
COMMUNITY DEVELOPMENT, AND
BENEFIT FROM FURTHER EDUCATION
THAT SUPPLEMENTS ANY FORMAL
EDUCATION. THE ABILITY TO WIDEN
THEIR FRIENDSHIP GROUPS AND
MEET OTHER PEOPLE IN THEIR
COMMUNITY THROUGH THEIR
COMMON LOVE OF SCOUTS IS A HUGE
BENEFIT

Additional information (optional) You may choose to include further statements where relevant about:


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

Financial Review

Financial Review
Review of the charity’s
financial position at the end
of the period		 Para 1.21 THE GROUPS FINANCIAL POSITION IS
HEALTHY WITH FUNDS IN THE BANK.
WE HAVE ENCOUNTERED ISSUES THIS
YEAR DUE TO A MEMBER OF THE
SCOUT TEAM STEALING MONEY,
HOWEVER IT HAS BEEN DEALT WITH,
REPORTED AND THE MONEY HAS
BEEN LARGELY PAID BACK. THE
POLICE ARE INVESTIGATING THE
CASE.
Statement explaining the
policy for holding reserves
stating why they are held		 Para 1.22 SOME RESERVES ARE HELD FOR THE
UPKEEP OF OUR PROPERTY AND TO
ENSURE WE HAVE MONEY FOR THOSE
WHO NEED TO APPLY FOR AID
Amount of reserves held Para 1.22 £11451
Reasons for holding zero
reserves		 Para 1.22 N/A
Details of fund materially in
deficit		 Para 1.24 N/A
Explanation of any
uncertainties about the
charity continuing as a going
concern		 Para 1.23 NONE

Additional information (optional)

You may choose to include further statements where relevant about:


The charity’s principal
sources of funds (including
any fundraising)
Para 1.47
Investment policy and
objectives including any
social investment policy
adopted		 Para 1.46
A description of the principal
risks facing the charity		 Para 1.46
Other

Structure, Governance and Management

Description of charity’s
trusts:
Type of governing document
(trust deed, royal charter)		 Para 1.25 SCOUT ASSOCIATION GOVERNING
DOCUMENT
How is the charity
constituted?
(e.g unincorporated
association, CIO)		 Para 1.25 UNINCORPORATED ASSOCIATION
Trustee selection 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		 Para 1.25 TRUSTEES ARE SELECTED AT THE
ANNUAL GENERAL MEETING

Additional information (optional)

You may choose to include further statements where relevant about:


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

Reference and Administrative details

Charity name 1STAND 3RDNEW BARNET SCOUT GROUP
Other name the charity uses
Registered charity number 1199152
Charity’s principal address 80 MARGARET ROAD, NEW BARNET, HERTS, EN4 8AA

Names of the charity trustees who manage the charity

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20		 Trustee name Office (if any) Dates acted if not for whole
year		 Name of person (or body) entitled
to appoint trustee (ifany)
TIM COCKBURN CHAIR
ANITA
HUTCHENCE		 TRESURER
PETER BEST TRUSTEE

– 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

Trustee name Dates acted if not for whole year

Funds held as custodian trustees on behalf of others

Description of the assets N/A held in this capacity

Name and objects of the N/A charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements for N/A 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

DURING THIS FINANCIAL YEAR WE ENCOUTERED ISSUES WITH A SCOUT MEMBER STEALING FUNDS, BUT THIS HAS BEEN INVESTIGATED AND THE MONEY HAS LARGELY BEEN PAID BACK. THE ISSUE HAS BEEN REPORTED TO THE COMMISSION, AND THE POLICE WHO ARE INVESTIGATING

Declarations

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, etc)

Date

Charity Name No (if any) 1st & 3rd New Barnet Scout Group 1199152 Receipts and payments accounts CC16a For the period Period start date Period end date To from 01/04/2022 31/03/2023

Section A Receipts and payments Section A Receipts and payments
A1 Receipts Unrestricted
funds
to the nearest
£
25,588
37,996
31,470
4,682
1,960
2,153
-
-
103,849
1,900
-
1,900
105,749
36,450
19,445
6,506
6,147
3,975
4,243
1,935
500
810
14,280
-
94,291
26,413
-
26,413
120,704
- 14,955
-
26,406
11,451		 Restricted
funds
to the nearest £
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-		 Endowment
funds
to the nearest £		 Total funds
to the nearest £
25,588
37,996
31,470
4,682
1,960
2,153
-
-
103,849
1,900
-
1,900
105,749
36,450
19,445
6,506
6,147
3,975
4,243
1,935
500
810
14,280
-
94,291
26,413
-
26,413
120,704
- 14,955		 Last year
to the nearest £
Subscriptions & Scout Activities 25,588 -
-
-
-
-
-
-
-
-		 25,588 15,482
Rental of Premises 37,996 37,996 29,019
Grants Received 31,470 31,470 20,000
Gift Aid Received 4,682 4,682 7,272
Other Income 1,960 1,960 1,000
Donations Received 2,153 2,153 385
- - -
- - -
Sub total(Gross income for
AR)		 103,849 103,849 73,158
A2 Asset and investment sales,
(see table).
Sale of FixedAssets 1,900 -
-
-		 1,900 1,000
- - -
Sub total 1,900 1,900 1,000
Total receipts
A3 Payments
- 105,749 74,158
Scout Activities and Refreshments 36,450 -
-
-
-
-
-
-
-
-
-
-
-		 36,450 19,185
Repairs & Maintenance 19,445 19,445 2,627
Light,Power & Heating 6,506 6,506 10,199
Cleaning 6,147 6,147 5,824
Other Premises Costs 3,975 3,975 5,915
Annual Capitation Fees 4,243 4,243 2,486
Other Administration Costs 1,935 1,935 1,378
AccountancyFees Paid 500 500 195
IT Software & Consumables 810 810 439
Misappropriated Funds (To Be
Recovered)		 14,280 14,280 1,784
- -
**Sub total ** 94,291 94,291 50,032
A4 Asset and investment
purchases, (see table)
Purchase of FixedAssets 26,413 -
-
-		 26,413
Deposit Paid for Minibus - - 3,751
**Sub total ** 26,413 26,413 3,751
Total payments
Net of receipts/(payments)
A5 Transfers between funds
A6 Cash funds last year end
Cash funds this year end
- 120,704 53,783
- 14,955 - - - 14,955 20,375
- - -
-		 - -
26,406 - 26,406 6,031
11,451 - - 11,451 26,406

CCXX R1 accounts (SS)

12/03/2024

1

Section B Statement of assets and liabilities at the end of the period Section B Statement of assets and liabilities at the end of the period Section B Statement of assets and liabilities at the end of the period
Categories
Signed by one or two trustees on
behalf of all the trustees
B1 Cash funds
B2 Other monetary assets
B4 Assets retained for the
charity’s own use
B5 Liabilities
B3 Investment assets		 Signature
Details
Details
Plant and Machinery for Scout Group Use
Land and Buildings
Barclays Current Account
Barclays Saver Account
Details
Details
Total cash funds
(agree balances with receipts and payments
account(s))
Misappropriated Funds Recoverable
Deposit Paid For Minibus
Details		 Unrestricted
funds
Restricted
funds
to nearest £
to nearest £
8,443
-
3,008
-
-
-
11,451
-
OK
OK
Unrestricted
funds
Restricted
funds
to nearest £
to nearest £
16,243
-
3,751
-
-
-
-
-
-
-
-
-
Fund to which
asset belongs
Cost (optional)
-
-
-
-
-
Fund to which
asset belongs
Cost (optional)
General
26,413
General
650,000
-
-
-
-
-
-
-
Fund to which
liability relates
Amount due
(optional)
-
-
-
-
-
Print Name		 Endowment
funds
to nearest £
-
-
-
-
OK
Endowment
funds
to nearest £
-
-
-
-
-
-
Current value
(optional)
-
-
-
-
-
Current value
(optional)
26,413
650,000
-
-
-
-
-
-
-
When due
(optional)
Date of
approval

CCXX R2 accounts (SS)

12/03/2024

2

Independent examiner's report on the accounts

Section A Independent Examiner’s Report

Report to the trustees/ Charity Name members of 1[st] & 3[rd] New Barnet Scout Group

On accounts for the year 31 March 2023 Charity no 1199152 ended (if any) Set out on pages 1 & 2 )

I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31 March 2023.

I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent I have completed my examination. I confirm that no material matters have examiner's statement come to my attention (other than that disclosed below) in connection with the examination which gives me cause to believe that in, any material respect:

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

Signed: Date: 2 April 2024 Name: Lorraine Yates Relevant professional Chartered Accountant & Chartered Tax Adviser qualification(s) or body (if any):

Address: 64 Somerset Road, New Barnet, Hertfordshire, EN5 1JD

October 2018

IER

1

Section B Disclosure

Only complete if the examiner needs to highlight matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners). Give here brief details of The Statement of Assets and Liabilities includes land and buildings which have any items that the been occupied by the Scout Group for a long period of time, and from which the examiner wishes to Scout Group benefits from the rental thereof to other organisations. This disclose . property is currently unregistered with the Land Registry and I have been informed by the Trustees that the process is commencing to register this property in the name of the Scout Group. The land and buildings have been included on the Statement of Assets and Liabilities at the valuation of £650,000 which is deemed to be a reasonable valuation by the Trustees.

The Independent Examination highlighted that funds were being misappropriated from the charity bank account; this was done through numerous cheques being written and cashed that were not for benefit of the charity. When backup invoices were requested to support these payments as part of the independent examination, there were inconsistencies found with the documentation provided by the individual. This issue has been addressed by the Trustees, the individual in question is no longer is associated with the Scout Group. The majority of the funds have now been recovered by the Scout Group. This issue has been reported to the relevant authorities. The financial controls for the charity should be reviewed and strengthened as the current controls were not sufficient for the Treasurer or other Trustees to identify the issue highlighted above. I would advise that the financial controls should be tightened as follows: Cheque payments should also be avoided, instead payments to settle purchase invoices should be made by a bank payment, authorised by two agreed parties whom are set as signatories on the bank account. There should be good communication between these two parties so both are aware when a payment needs to be made. Where purchase invoices are received from a new supplier, the bank payment details can be verified using independently obtained contact details to ensure that the invoice and payment details are valid. Bank statements for the charity (either paper copies or downloads from the bank website) should also be reviewed on a regular basis to ensure that the Treasurer and other Trustees are satisfied with the payments being made from the Scout bank account. This should make it easier to identify any potential issues in the future. The following Government Link provides further advice on setting up the correct financial controls for the charity: https://www.gov.uk/government/publications/internal-financial-controls-forcharities-cc8/internal-financial-controls-for-charities

October 2018

IER

2