## **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.
- **Responsibilities and** As the charity trustees of the Trust, you are responsible for the preparation **basis of report** 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 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:
- accounting records were not kept in accordance with section 130 of the Act or
- the accounts do not accord with the accounting records
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