REGISTERED CHARITY NUMBER: 1202432
Report of the Trustees and
Unaudited Financial Statements
for the Year Ended 31 March 2025
for
1ST MILNROW SCOUTS
1ST MILNROW SCOUTS
Contents of the Financial Statements FOR THE YEAR ENDED 31 MARCH 2025
| Page | |||
|---|---|---|---|
| Report of the Trustees | 1 | ||
| Independent Examiner's Report | 2 | ||
| Statement of Financial Activities | 3 | ||
| Balance Sheet | 4 | ||
| Notes to the Financial Statements | 5 | to | 10 |
| Detailed Statement of Financial Activities | 11 | to | 12 |
1ST MILNROW SCOUTS
Report of the Trustees FOR THE YEAR ENDED 31 MARCH 2025
The trustees present their report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity number
1202432
Principal address
12 Bealcroft Close Milnrow Rochdale OL16 3DX
Trustees
S Lerman Chairman Mrs M I Wedgwood Miss H L Pearson J S Smith A Wedgwood Mrs D Cox T Hill Mrs N Naylor Mrs A Crossley (appointed 10/7/25)
Approved by order of the board of trustees on 10 July 2025 and signed on its behalf by:
Miss H L Pearson - Trustee
Page 1
Independent Examiner's Report to the Trustees of 1st Milnrow Scouts
Independent examiner's report to the trustees of 1st Milnrow Scouts
I report to the charity trustees on my examination of the accounts of 1st Milnrow Scouts (the Trust) for the year ended 31 March 2025.
Responsibilities and basis of report
As the charity trustees of the Trust you are responsible for the preparation 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 Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.
Independent examiner's statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
-
the accounts do not accord with those records; or
-
the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Kiran Darji (AAT3)
10 July 2025
Page 2
1ST MILNROW SCOUTS
Statement of Financial Activities FOR THE YEAR ENDED 31 MARCH 2025
| Unrestricted Restricted funds funds Notes £ £ INCOME AND ENDOWMENTS FROM Donations and legacies - - Charitable activities Members Income 13,880 - Member activites and trips 10,106 - Other trading activities 2 5,216 - Investment income 3 396 - Total 29,598 - EXPENDITURE ON Raising funds 4,415 - Charitable activities 4 Member activites and trips 11,110 - Other 11,962 200 Total 27,487 200 NET INCOME/(EXPENDITURE) 2,111 (200) RECONCILIATION OF FUNDS Total funds brought forward 38,340 3,600 TOTAL FUNDS CARRIED FORWARD 40,451 3,400 |
2025 Total funds £ - 13,880 10,106 5,216 396 29,598 4,415 11,110 12,162 27,687 1,911 41,940 43,851 |
2024 Total funds £ 900 14,889 19,840 6,084 310 42,023 617 27,596 10,251 38,464 3,559 38,381 41,940 |
|---|---|---|
The notes form part of these financial statements
Page 3
1ST MILNROW SCOUTS
Balance Sheet 31 MARCH 2025
| Unrestricted Restricted funds funds Notes £ £ FIXED ASSETS Tangible assets 8 2,758 3,400 CURRENT ASSETS Debtors 9 1,905 - Cash at bank 36,135 - 38,040 - CREDITORS Amounts falling due within one year 10 (347) - NET CURRENT ASSETS 37,693 - TOTAL ASSETS LESS CURRENT LIABILITIES 40,451 3,400 NET ASSETS 40,451 3,400 FUNDS 11 Unrestricted funds Restricted funds TOTAL FUNDS |
2025 Total funds £ 6,158 1,905 36,135 38,040 (347) 37,693 43,851 43,851 40,451 3,400 43,851 |
2024 Total funds £ 6,595 6,499 30,090 36,589 (1,244) 35,345 41,940 41,940 38,340 3,600 41,940 |
|---|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on 10 July 2025 and were signed on its behalf by:
M I Wedgwood - Trustee
H L Pearson - Trustee
The notes form part of these financial statements
Page 4
1ST MILNROW SCOUTS
Notes to the Financial Statements FOR THE YEAR ENDED 31 MARCH 2025
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 15% reducing balance and 5% straight line
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
2. OTHER TRADING ACTIVITIES
| OTHER TRADING ACTIVITIES | ||
|---|---|---|
| 2025 | 2024 | |
| £ | £ | |
| Fundraising events | 5,216 | 6,084 |
continued...
Page 5
1ST MILNROW SCOUTS
Notes to the Financial Statements - continued FOR THE YEAR ENDED 31 MARCH 2025
3. INVESTMENT INCOME
| 2025 £ Deposit account interest 396 CHARITABLE ACTIVITIES COSTS Member activites and trips SUPPORT COSTS Management Finance Other £ £ £ Other resources expended 3,729 1,360 7,073 |
2024 £ 310 Direct Costs £ 11,110 Totals £ 12,162 |
|---|---|
4. CHARITABLE ACTIVITIES COSTS
5. SUPPORT COSTS
6. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024.
7. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| Unrestricted Restricted funds funds £ £ INCOME AND ENDOWMENTS FROM Donations and legacies 900 - Charitable activities Members Income 14,889 - Member activites and trips 19,840 - Other trading activities 6,084 - Investment income 310 - Total 42,023 - EXPENDITURE ON Raising funds 617 - Charitable activities Member activites and trips 27,596 - Other 10,051 200 Total 38,264 200 |
Total funds £ 900 14,889 19,840 6,084 310 42,023 617 27,596 10,251 38,464 |
|---|---|
continued...
Page 6
1ST MILNROW SCOUTS
Notes to the Financial Statements - continued FOR THE YEAR ENDED 31 MARCH 2025
| 7. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued | |
|---|---|---|---|---|
| Unrestricted | Restricted | Total | ||
| funds | funds | funds | ||
| £ | £ | £ | ||
| NET INCOME/(EXPENDITURE) | 3,759 | (200) | 3,559 | |
| RECONCILIATION OF FUNDS | ||||
| Total funds brought forward | 34,581 | 3,800 | 38,381 | |
| TOTAL FUNDS CARRIED FORWARD | 38,340 | 3,600 | 41,940 | |
| 8. | TANGIBLE FIXED ASSETS | |||
| COST | Fixtures and fittings £ |
|||
| At 1 April 2024 and 31 March 2025 | 7,488 | |||
| DEPRECIATION | ||||
| At 1 April 2024 | 893 | |||
| Charge for year | 437 | |||
| At 31 March 2025 | 1,330 | |||
| NET BOOK VALUE | ||||
| At 31 March 2025 | 6,158 | |||
| At 31 March 2024 | 6,595 | |||
| 9. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | |||
| Other debtors | 2025 £ 1,542 |
2024 £ 5,983 |
||
| Prepayments and accrued income | 363 | 516 | ||
| 1,905 | 6,499 | |||
continued...
Page 7
1ST MILNROW SCOUTS
Notes to the Financial Statements - continued FOR THE YEAR ENDED 31 MARCH 2025
10. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| 2025 2024 |
|||||
|---|---|---|---|---|---|
| £ £ |
|||||
| Trade creditors | 267 494 |
||||
| Other creditors | 80 750 |
||||
| 347 1,244 |
|||||
| MOVEMENT IN FUNDS | |||||
| Unrestricted funds | At 1/4/24 £ |
Net movement in funds £ |
Transfers between At funds 31/3/25 £ £ |
||
| General fund | 18,340 | 2,111 | (4,500) 15,951 |
||
| Building Fund | 20,000 | - | 4,500 24,500 |
||
| Restricted funds | 38,340 | 2,111 | - 40,451 |
||
| Restricted Fixed Assets - Container | 3,600 | (200) | - 3,400 |
||
| TOTAL FUNDS | 41,940 | 1,911 | - 43,851 |
||
| Net movement in funds, included in the above are as follows: | |||||
| Unrestricted funds | Incoming resources £ |
Resources Movement expended in funds £ £ |
|||
| General fund | 29,598 | (27,487) 2,111 |
|||
| Restricted funds | |||||
| Restricted Fixed Assets - Container | - | (200) (200) |
|||
| TOTAL FUNDS | 29,598 | (27,687) 1,911 |
|||
11. MOVEMENT IN FUNDS
continued...
Page 8
1ST MILNROW SCOUTS
Notes to the Financial Statements - continued FOR THE YEAR ENDED 31 MARCH 2025
11. MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
| Net | Transfers | ||
|---|---|---|---|
| movement | between At |
||
| At 1/4/23 | in funds | funds 31/3/24 |
|
| £ | £ | £ £ |
|
| Unrestricted funds | |||
| General fund | 16,081 | 3,759 | (1,500) 18,340 |
| Building Fund | 18,500 | - | 1,500 20,000 |
| Restricted funds | 34,581 | 3,759 | - 38,340 |
| Restricted Fixed Assets - Container | 3,800 | (200) | - 3,600 |
| TOTAL FUNDS | 38,381 | 3,559 | - 41,940 |
| Comparative net movement in funds, included in the above are as follows: | |||
| Unrestricted funds | Incoming resources £ |
Resources Movement expended in funds £ £ |
|
| General fund | 42,023 | (38,264) 3,759 |
|
| Restricted funds | |||
| Restricted Fixed Assets - Container | - | (200) (200) |
|
| TOTAL FUNDS | 42,023 | (38,464) 3,559 |
A current year 12 months and prior year 12 months combined position is as follows:
| Unrestricted funds | At 1/4/23 £ |
Net movement in funds £ |
Net movement in funds £ |
Transfers between At funds 31/3/25 £ £ |
|---|---|---|---|---|
| General fund | 16,081 | 5,870 | (6,000) 15,951 |
|
| Building Fund | 18,500 | - | 6,000 24,500 |
|
| Restricted funds | 34,581 | 5,870 | - 40,451 |
|
| Restricted Fixed Assets - Container | 3,800 | (400) | - 3,400 |
|
| TOTAL FUNDS | 38,381 | 5,470 | - 43,851 |
continued...
Page 9
1ST MILNROW SCOUTS
Notes to the Financial Statements - continued FOR THE YEAR ENDED 31 MARCH 2025
11. MOVEMENT IN FUNDS - continued
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | Movement | |
|---|---|---|---|---|
| resources | expended | in funds | ||
| £ | £ | £ | ||
| Unrestricted funds | ||||
| General fund | 71,621 | (65,751) | 5,870 | |
| Restricted funds | ||||
| Restricted Fixed Assets - Container | - | (400) | (400) | |
| TOTAL FUNDS | 71,621 | (66,151) | 5,470 | |
12. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 March 2025.
Page 10
1ST MILNROW SCOUTS
| Detailed Statement of Financial Activities | ||
|---|---|---|
| FOR THE YEAR ENDED 31 MARCH 2025 | ||
| 2025 | 2024 | |
| £ | £ | |
| INCOME AND ENDOWMENTS | ||
| Donations and legacies | ||
| Donations | - | 900 |
| Other trading activities | ||
| Fundraising events | 5,216 | 6,084 |
| Investment income | ||
| Deposit account interest | 396 | 310 |
| Charitable activities | ||
| Grants | 800 | 3,758 |
| Member fees | 13,080 | 11,131 |
| Member contribution towards trips and activities | 10,106 | 8,170 |
| Member contribution towards Kandersteg | - | 11,670 |
| 23,986 | 34,729 | |
| Total incoming resources | 29,598 | 42,023 |
| EXPENDITURE | ||
| Other trading activities | ||
| Fundraising expenses | 4,415 | 617 |
| Charitable activities | ||
| Member activities and trips | 11,110 | 9,559 |
| Members trip to Kandersteg | - | 18,037 |
| Support costs | 11,110 | 27,596 |
| Management | ||
| Rent | 3,076 | 2,579 |
| Insurance | 505 | 161 |
| Postage and stationery | 148 | 154 |
| Finance | 3,729 | 2,894 |
| Bank charges | 923 | 689 |
| Fixtures and fittings | 437 | 456 |
| 1,360 | 1,145 |
This page does not form part of the statutory financial statements
Page 11
1ST MILNROW SCOUTS
Detailed Statement of Financial Activities FOR THE YEAR ENDED 31 MARCH 2025
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Finance | ||
| Other | ||
| Census payment | 4,414 | 3,713 |
| Badges and uniform | 1,944 | 2,081 |
| Equipment repairs | 682 | 318 |
| Courses | 33 | 100 |
| 7,073 | 6,212 | |
| Total resources expended | 27,687 | 38,464 |
| Net income | 1,911 | 3,559 |
This page does not form part of the statutory financial statements
Page 12