REGISTERED CHARITh. NUMBER: 1202432 Report of the TrStee5 and UnMdited Financial SttementS for the Year Ended 31 .March 2024 1ST MILNROW SCOUTS SCCA Limitcd Tla Stsfford & Co Chartcrcd Accountants 3 Thc Studios 320 Chorlcy Old Road Bolton Lancashirc BLI 4JU
1ST MILNROIV SCOUTS Contents of the Financi41 St*iements FOR THE YEAR ENDED 31 MARCH 2024 Page Report tsf the Trustees Independent Exarniner'5 RepDrt Statement of Flnanelal Atili'ltles Balance Shee¢ Note$ to the Fin8n¢i81 St4tement$
1ST MILNROIV SCOUTS Report of the Trugteeg FOR THE YEAR ENDED.11 MARCH 2024 The tTUStees present their reEx)rt with the financial staternents of the charity for the year ended 31 March 2024. The tnJstee5 have adopted the provisions ol. Accounting and Reporting by Charities= Staiement ol. Recommended Prdctice applicable to charititb preparin¥ Iheii accounts in accordance wilh ihe Financial Rew)rtin¥ Standard applicable in the UK and Republic uf ITeland IFRS 102} lellectiTr'e l January 20191. STRUCTLTRE. GOVERNANCE AtSD mANAGEIENT Governln2 doeumeni The Lharily Is LoniTolled by its governing document. a deed of irusi and constilu$ an unincorporatrd charity. RF.FF.RETriCE AND ADfINIsTRATIN'E DETAILS Reglstertd Charlty number 1 ?02432 Prlnelpal address 12 BLiilLrof( C'.lose Milnruw RuLhdalL OL163DX Trustees S l.Lrman Chaimian Mr.4 M I WLdbpwuod Mi.4% H L PLuTwn J S %inith A WLd&ywood Mr.4 D Cox T Hill Mr.% N Naylor Independent ExAmlner SCCA Limilcd Tla Stallord & Co Chdrtcrcd Accountants 3 Thc Studio. 320 Chorley Old Road Bolton Lanca%hire BLI 4JU Approvcd by ordcr of thc board of trustccs on 30, Junc 2024 and signed on its bchalf by.. Hclcn Pcarson Tru.%tcc Page I
IndepeDdeDt Exa]er.5 Reptsrt to the Tru5tee5 tsf 1st Ililnr•M" Sc•uts Independent examlner's report to iht trustees of Isi Mllnrow Scouts I repurt tv the chdllty tTU5tee5 un Tny examination of ihe accounts. of 1st Milnrow Scouts. (the Trust) foi the year ended 31 March 2024. Responsibilitles basls of report Ab thL Lharity trustLLS ol- the Trust you are responsible foi the piepatation of the at¢ounts in accordance with the requirements ot'tht Charities Act 2011 {'the Aet'l. I report in Tespect of my examination of the Trust's accvunts carried oul undei Section 145 of the Act and in carryin¥ out my exaTnination I huve tollowed all applicable Directions given by the Charity ComThission under Section 145151(bl ol-the Act. Independent examlner's $14tement I havL COTnpILted my exaTllination. I ctsntitm thai material matters have come to my attention in cortnection with (he LxaThinatiun giving mc causc io I[1¢¥L that in any matetial respect.. accountin¥ rccords wcre not kepl in rc5PCCt uf the Trust as required by Section 130 of the Act: or the accounts do noi accord wilh ihosc rctoids: or the acLount% do not comply with ihe applitable requiiemenis concerning the forni and conieni ol'accounts sei out in thL ChariliLS (Accounts and RctTrorts) Regulations 21M)11 othcr ihan any rLquirement ihat ihL accountb give a true and tair i'icw whieh i.4 not a mattLr cunsidered part ol'an indLwndent Lxatnindlion. I have no cortcems and have come across no oiher mailers in conneciion with ihe examination io which atiention qhould be drawn in ihi4 retM)rt in order io endble a propcr undersunding o(Ihe accoun1% io bc reached. Robert Siafford BA IHon.%l FCA SCCA Limited Tla Stafford & Co Chartered Accountants 3 Thc Studio. 320 Chorley Old Road Bolton Lanca%hire BLI 4JU Datc.. 30, Junc 2024 Page 2
1ST MILNROIV SCOUTS Siatemeni of Financial Aelii'lties FOR THE I'EAR ENDED.11 MARCH 2024 2024 Total funds 2023 Totsl funds urestricted funds Restricted runds Notes INCOME AND EfDOWNIENTS FROM Donations and legacies 900 900 2.458 Charltable #etlvltles MLmbL'rs InLome Member activite5 and trips Equipment 14.889 19.840 14.889 19.840 11.229 7.367 4.000 Other trading activities Invcstrnent inctsme 6.084 310 6.084 310 500 97 Total 42.023 42.023 25.651 XPEPDITURE ON l£di%ing lund 617 617 Charitable activities MLnibLr dCtivitL& dnd trips 27.596 27,596 7.364 Oihcr 10,051 2(K) 10,251 9,051 Total 38.264 3%.464 16.415 NET INCOMEIIEXPENDITUREI 3.759 {200 3.559 9.236 CONCILIATION FUNDS Total liinds broughi torward 34.581 3.8(M) 3¥.381 29.144 TOTAL FUNDS CARRIED FORWARD 38,340 41.940 38,380 The notes fotm wt of these financial statements Page 3
1ST MILNROIV SCOUTS Balance Sheei 31)IARCH 2024 2024 Total fundb 2023 Total funds Unrestricted funds Restricted (unds Notes FIXED ASSETS rangible assets 2.995 3.6(M) 6.595 6.797 CURRENT ASSETS Debtors c.ash ai bank 10 6.499 30.090 6.499 30.090 36.690 36.589 36,589 49,791 CREDITORS Ainount% tallin& within OD¢ ycar (1.2441 (1.2441 (18.2081 NET CURRENT ASSETS 35,345 35,345 31,583 TOTAI. ASSF.TS I.F.SS CLRRF.YT LIABILITIF.S 38.340 41.940 3¥.3%0 NET ASSETS 38.340 41.940 311,3RO 12 UnTL%triclLd tunds RL%lri¢t¢d t'und 311.340 3,6UO 34,5110 TOTAL FUNDS 41,940 38,380 Thi financial slatLm¥n15 were approved by ihe Board of Tnjstees and au¢horised for issue on 30, June 2024 and weTe signed on it% beholf b}.: HelLn Pearson Trustee The notes fotm W of these financial statements Page 4
1ST MILNROIV SCOUTS Triotes t& ihe Fin#nell Siatemenis FOR THE YEAR ENDED.11 MARCH 2024 ACCOUNTING POLICIES Basis of preparing the finmncial statements ThL Iin£tnLi£tl StltL'McntS ol- IhL Lh4irily. hILh is a public benefit entity under FRS 102. have been prepared in aLCVTdance with the Charities SORP IFRS 1021 'Accuunling and Rewrtin¥ by Charities.. StaieTnent uf RtcommendL'd Pr£1]£¢ applicable to charitie5 preparin¥ iheir accuun15 in accordance with the Financial Repurtiiig Si&ndard appljcdble in the UK and Republic of Ireland {FRS 102) leffeclil'e l Jdlluary 2019),. Financial Repurtin¥ Standard 102 'The Fin4LllCLal Repurtin¥ St4Lll(Jdrd 4Lpplicable in the UK and Republic of Ireland, and the Charities Act 2011. The finartcial siaiemenis have been prepared under the hisiotical cosi Lonveniiort. Income All inLome is recognised in the Siaiement of Financial Aclivlties once the charily has entitlement to the lund5. it is probablL that thL incuTnc will be rcceivcd and ihc arnounl can be mcasurcd rcliably. Expendlture LiabililiL4 aTL recognised as expendilure as soon as there is a legal or conslruciit obligation commilling ihe cl)arily lo Ihul LxpLndilure. il is probablL thai a iran5fcr of economic bencliis will be requiTLd in sctilemLni dnd ihL arnuunt ol. the obligation can bc mLasurcd reliably. Expenditurt is aecvunted for on an aCcnlS b&%is and beLn cld%4iliLd ulldLr hLadlnbl thai aggrLgalc yll tusl related lo ihe category. Where tusls cannot bc direcily attribuied its particular hLaJinb7s IhLy havc bLen allocated io activities on a basis consisicnt Iiiih ihe use ofresuurccs. Tanglble Ilxed assets DLPTLLlativn i.4 PTovidLd ai the following annual rdies in order io write otTeach asset over ils C%tin)8icd ulieful life. Fixtures and litlings 15Yr reducing balance and SO/r* Strdlght line T#x#tlon ThL charity 18 excmpi from tax on its charithble activities. Fund #eeourtting UnrL%lriclLd I'ulld% ean bc used in aceordancc with the eharitable objectives at the discretion of the trtte. Rc.siricied furtd8 can only be used for particular restricted purpose5 Wlthin the objecLs of the charity. Rcstrictions ari%c whcrt spccificd by thc dortor or whcn furtd.s arc raiscd for particular rcstrictcd pury)08. Furthcr cxplanation of thc naturc and PUryK>SC of cach fund is includcd in ihc notc& to thc financial statcmcnts. OTHER TRADING ACTIVITJES 2024 2023 Fundraising cvcnts 500 The note5 fotm W of these financial statements Page 5
1ST MILNROIV SCOUTS Noie$ tts ihe Fin#n¢l#l Siaiemenig- c•nfinued FOR THE YEAR ENDED.11 MARCH 2024 INVESTMENT INCOME 2024 2023 Deposit account inteiesi 310 97 lTrCOMF. FROM CHARITAIII.F. ACTIVITIF.S Grants received. included in the abo.e. are as follows." 2024 2023 RMBC 4,000 CHARITABLE ACTIVITIES COSTS Direct Member activitc.s and trips 27.596 SUPPORT COSTS Managcmeni Financc Othcr Oihcr rcsourcc% cxpcndcd 10,251 TRUSTEES, REluNERATIoN AYD BENEFITS Therc were no ¢rustees' rcmuncrdtion or oihcr bcnefiis for thc ycar cndcd 31 March 2024 nor for thc ycar cndcd J l Mah 2023. Truytees, expenses Thcrc wcre no trustces. ex&nseS paid for ihe year ended 31 March 2024 for the year cnded 31 Mdrch 2023. COMPARATIVES FOR THE STATEMENTOF FINANCIAL ACTII'ITIES Unrib¢fiLie rundb Restricted funds Total I'undb INCOME AND EPDOwlETS FROM Dunaiionb and legyd¢ies 2.458 2.458 Charitable gctivities MLmbirs InLomL Member actiwites and trips Equipmeni 1.229 7.367 11,229 7.367 4.000 4.0(M) Other trading activities Investrneni income 500 97 500 97 Total 21.651 4.0(H) 25.651 The note5 fotm W of these financial statements Page 6
1ST I¥IILf*ROW SCOUTS Noies tts ihe Fin#nel#l Siaiemenis- continued FOR THE YEAR ENDED.11 MARCH 2024 COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES- eonilnued Unrestricted Restricted (unds funds Total funds EXPEPIDITURE ON Charitable aetivities Member activites and trips 7.364 7.3 Other 8.851 2(M) 9.051 Total 16.215 2(h) 16,415 NF.T INCOlE 5.436 3.8(M) 9.236 RF.CONCII.IATION ()F FUNDS Tuldl lund4 broughi lorwurd 29.144 29.144 TOTAL FUNDS CARRIED FORWARD 34.580 3.X(M) 38.380 TANGIBLE FIXED ASSETS Fixtur¢s dnd At l April 2023 Additions 7,234 254 At 31 March 2024 7,4538 DEPRECIATION At l ApTiI ?023 Charge lor year 437 456 At 31 March 2024 893 NET BOOK VALUE At 31 March 2024 6,595 At 31 March 2023 The notes fotm W of these financial statements Page 6
1ST MILfROW SCOUTS Noies tts ihe Fin#nel#l Siaiemenis- continued FOR THE YEAR ENDED.11 MARCH 2024 io. DEBTORS: AMOL'NTS FALLING DUE WITHIN ONE YEAR 2024 2023 Other debtors and prepayments 6,499 CREDITORS: ATriouf4TS FAI.I.IPG DUE II"ITHIY ONE YEAR 2024 2023 Trade creditOTS OihLr creditors 494 750 332 17,876 1.244 18.208 MOVEMENT IN FUNDS Net moi'cmcnt in fun(Is Transfers beiwecn lunds At 3113124 Ai 114123 Unre$irl¢ied funds CJLllLrul tund Buildillg Fund 16.0111 111.500 3.759 {1.5(X)I 1.500 l B,340 20,(100 34.581 3.759 38,340 Rc5trlcted fund5 Rc4trictcd Fixed As5Cts- Conlaincr 3.800 12001 3,600 TOTAL FUNDS 38.381 3.559 41.940 Nci movcmcni in funds, included in ihe above are as followb- In¢omin8 re50ur¢es Reb(purces expended Movcment in fund5 Unrestricted funds Generiil lund 42.023 (38,2641 3,759 Restrlcted fund5 RLstriLtcd Fixcd A&%eis- Container (2001 (2001 TOTAL FUNDS 42.023 (38.4641 3,559 The notes fotm wt of these financial statements Page 8