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2024-03-31-accounts

Trustees’ Annual Report for the period

From 1[st] April 2023 To 31[st] March 2024

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 GRANTS ARE MADE TOWARDS THOSE WHO ARE UNABLE TO PAY FOR THE ACTIVITIES RUN Para 1.38 Policy on grant making

Para 1.38 Policy on social investment including program related investment ALL POSITIONS AT THE GROUP ARE VOLUNTARY Para 1.38 Contribution made by volunteers 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
ACTIVITIES 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 ACTIVITIES 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

----- Start of picture text -----
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
----- End of picture text -----

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.
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 £27,520
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		 Nam
e of
pers
on
(or
body
)
entitl
ed to
appo
int
trust
ee (if
any)
TIM COCKBURN CHAIR
ANITA
HUTCHENCE		 TREASURER
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

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

1st & 3rd New Barnet Scout Group
Charity Name		 1st & 3rd New Barnet Scout Group
Charity Name		 1st & 3rd New Barnet Scout Group
Charity Name		 1199152
No (if any)		 1199152
No (if any)		 1199152
No (if any)		 CC16a
For the period
from		 01/04/2023
Period start date		 To 31/03/2024
Period end date
Section A Receipts and payments
A1 Receipts Unrestricted
funds
to the nearest
£
17,397
38,033
600
4,895
163
744
20,707
-
82,539
-
-
-
82,539
18,287
12,553
9,696
6,009
6,735
4,135
1,120
-
542
5,836
64,913
1,556
-
1,556
66,469
16,069
-
11,541
27,610		 Restricted
funds
to the nearest £
-
-
6,000
-
-
-
-
-
6,000
-
-
-
6,000
-
-
-
-
-
-
-
-
-
-
-
6,000
6,000
6,000
-
-
-
-		 Endowment
funds
to the nearest £
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-		 Total funds
to the nearest £
17,397
38,033
6,600
4,895
163
744
20,707
-
88,539
-
-
-
88,539
18,287
12,553
9,696
6,009
6,735
4,135
1,120
-
542
5,836
64,913
1,556
6,000
7,556
72,469

16,069		 Last year
to the nearest £
Subscriptions & Scout Activities 17,397 25,588
Rental of Premises 38,033 37,996
Grants Received 600 31,470
Gift Aid Received 4,895 4,682
Other Income 163 1,960
Donations Received 744 2,153
Misappropriated Fund Recovered 20,707 -
- -
Sub total(Gross income for
AR)		 82,539 103,849
A2 Asset and investment sales,
(see table).
Sales of Fixed Assets - 1,900
- -
Sub total - 1,900
Total receipts
A3 Payments
105,749
Scout Activities & Refreshments 18,287 36,450
Repairs & Maintenance 12,553 19,445
Light,Heating& Power 9,696 6,506
Cleaning 6,009 6,147
Other Premises Costs 6,735 3,975
Annual Capitation Fees 4,135 4,243
Other Administration Costs 1,120 1,935
AccountancyFees - 500
IT Software & Consumables 542 810
Misappropriated Funds (To be Recovered) 5,836 14,280
**Sub total ** 64,913 94,291
A4 Asset and investment
purchases, (see table)
Purchase of Fixed Assets 1,556 26,413
Deposit Paid for Minibus -
**Sub total ** 1,556 26,413
Total payments
Net of receipts/(payments)
A5 Transfers between funds
A6 Cash funds last year end
Cash funds this year end
120,704
16,069 - -
16,069		 - 14,955
- - - - -
11,541 - - 11,451 26,406
27,610 - - 27,520 11,451

CCXX R1 accounts (SS)

13/01/2025

1

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
Accounts Payable
Details
Details
Plant & Machinery for Scout Group Use
Land & Buildings
Barclays Current Account
Barclays Saver Account
Accounts Receivable
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 £
3,462
-
24,058
-
-
-
27,520
-
Agreement Error
OK
Unrestricted
funds
Restricted
funds
to nearest £
to nearest £
1,372
-
9,751
-
2,518
-
-
-
-
-
-
-
Fund to which
asset belongs
Cost (optional)
-
-
-
-
-
Fund to which
asset belongs
Cost (optional)
27,969
-
-
-
-
-
-
-
-
Fund to which
liability relates
Amount due
(optional)
General
682
-
-
-
-
Print Name		 Endowment
funds
to nearest £
-
-
-
-
OK
Endowment
funds
to nearest £
-
-
-
-
-
-
Current value
(optional)
-
-
-
-
-
Current value
(optional)
27,969
650,000
-
-
-
-
-
-
-
When due
(optional)
Date of
approval

CCXX R2 accounts (SS)

13/01/2025

2

1

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 2024 ended

Charity no 1199152 (if any)

Set out on pages

1&2

(remember to include the page numbers of additional sheets)

I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31 March 2024.

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:

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: 13 January 2025 Name: Lorraine Yates T/A Yates Accountancy Relevant professional Chartered Accountant & Chartered Tax Advisor qualification(s) or body (if any):

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

October 2018

IER

1

Section B Disclosure

Give here brief details of
any items that the
examiner wishes to
disclose.		 Only complete if the examiner needs to highlight matters of concern (see CC32,
Independent examination of charity accounts: directions and guidance for
examiners).
The Statement of Assets and Liabilities includes Land & Buildings which have
been occupied by the Scout Group for a long period of time, and from which the
Scout Group benefits from the rental income generated. This property is
currently unregistered with the Land Registry and will remain so for the present
time due to the high costs and difficulty involved with arranging such a
registration. The Land and Buildings have been included within the accounts at
the value of £650,000 which is deemed to be a reasonable valuation by the
Trustees.
In the previous accounting period the Independent Examination highlighted that
funds were being misappropriated from the charity bank account. A further
number of these transactions fall into the current period being reviewed. This
issue has been addressed by the Trustees, the individual in question is no
longer associated by the Scout Group, and the misappropriated funds have
been recovered.
The financial controls of the Scout Group should be strengthened to ensure that
this situation cannot arise again. Cheque and cash payments should be
avoided, and all payments should be made through the Scout Group bank
account. There should be two signatories set up to approve payments to ensure
that only valid purchases / expense payments are made. When invoices are
received from suppliers, bank details should be independently verified with new
suppliers to ensure that there has been no amendment to the presented bank
details (either internally or via email hack).
When large donations are received by the charity, some form of documentation
should be requested from the donor to support the donation and where Gift Aid
can be claimed the donor should complete the HMRC Gift Aid Declaration Form
(either for single or multiple donations).
Purchase invoices / expenses should only be paid on receipt of the supporting
invoice / receipt and this should always be uploaded to Xero to support the
payment. Items in the Xero bank reconciliation should not be reconciled without
the supporting documentation where possible.
The following GOV.UK Link provides further advice on setting up the correct
financial controls for the charity:
https://www.gov.uk/government/publications/internal-financial-controls-for-
charities-cc8/internal-financial-controls-for-charities

The financial controls of the Scout Group should be strengthened to ensure that this situation cannot arise again. Cheque and cash payments should be avoided, and all payments should be made through the Scout Group bank account. There should be two signatories set up to approve payments to ensure that only valid purchases / expense payments are made. When invoices are received from suppliers, bank details should be independently verified with new suppliers to ensure that there has been no amendment to the presented bank details (either internally or via email hack).

October 2018

IER

2