R•port oftho Trtl••8 and Unoudlted Flnonclal Stat•rn•nts for th• Yr Ended 31 March 2024 Broad•ton• Scout Group Birkett & Co Ltd 186b Lower Blandforf Ro>J 8roa(tsione BH18 8DP
Broadstone Scout Group Contents of the Flnanetal Statements for th¢ Yr Ended 31 Alarch 2024 Pa Roport ofth• Tru8t•• 1 to 2 Independ•nt Examlnef8 R•port Stat•m•nt of Financlal Aetlvltl•• Balan¢ Sheet Nots• to th• Fln•nel*l Ststemgnl• D•tall•d Stat•m•nt ol Fln•ncS•l A¢tlvttS0• 10
Broad$toae Scout Group Report ofthe Truste8s forth• Y•ar Ended 31 Mah 2024 The trustees Pf8sent their report wth the finanoal ststements of the thartty for year ended 31 March 2024. The Iru5t8e5 have adopted the provisions of AccountiThJ and Reporbng by Chanties". Statement of Recommended Practice applicable to charities prepanng ttwir accounts m ardance vith thg Finartial R•poj Standard apPIrab in the UK and Republic of Irelanil IFRS 1021 (effective 1 January 20191. OBJECTIVES AND ACTIVITIES The objectives of the group 8r8 as a unit of thè ScoLrt AssocJ"ation. The Aim ol The Scout Asscriation is lo prornote the dèv8lopment of your¥J people in achieviry their full physic81, intèlleebjal, social and s'ritual potentiaLs, as indmduats. as responsiblè citizens and as members of their local national and international ccmmunlt$. The method of a¢hng the Aim ol the Association is by providing an enjoyable and ttracts'vg schemè ol progrèsswe training, bas&J crf) Ihe Scout P¥omk% arvj Law and gu¥Jed by adult kadership. ACHIEVEMENT AND PERFORMANCE The Group continued to provide a wdè range ol suce8ssfiJl Scry xtiwbe8 indudiro off $it& 900ntureS and residential camp8. FINANCIAL REVIEW Total receipts amounted to £57,78212023 £38.3071 •Jains1 %w'¢h w•ndrtur• ol £50.61712023 £47,772) was incurred, r¥sultiro In a net surplus 01£7,18512022 net defirjt of £9.4651. Rgs•Nè$ policy The Group's policy on rr¥e5 ts to 8ffint resources to continug Iho th•ritsbk• activits"•s ol tho group should incom8 and lundraising adiviliès fall short The Group Exewtive cMillee conSKlgrs thèt tha grotsp should hold a sum equivalen¢ to 12 mtsnlh$ ¢osl ol ¢•ntral fix8d costs. Investment policy The Group has adopted a risk 0r8e ¥trat¢9y lo InStMent of rts fijnds. Ml fiJnd8 are held in ¢#sh u$lng only mainstream banks. the short-iem investrnents fvnds admini$tored ty th• Scout Agsooation waB repaKI to tl)o group during the year and is ncw held in a 5avin9s a¢¢ount12023 £4.9221 STRUCTURE, GOVERNANCE AND AIANAGEMENr Tho Group's gov&rning ¢Jocumants arè thos8 01 Th8 Scout Associabon. T1Y ¢M$i$t ¢f a Royal Chartar, which in turn glves authority lo the Byg L olth& Assooation and Tho Policy, Organisarn 8rKJ Rubs of The Sto ASSOCIaOn. The Group 18 a tru8t e$l$bli$h•d un(1gr rts rulas that ao cLYnmon to all Scouts. The Trustees a appointed in ac9)rdan wth Il* Pc4icy. Organisation and R¢Je8 of The Scout AOatn. The Group is an educats'onal charty thal ts managod by Group Ex•cutiwa Ccfflmitt88, th8 memters ol are the 'Charfty Trustses, ofthe Scout Group. As charity trustees th8y are reSponsle for complyir4J 1egi8latlr applicab to charftS88. Tha indud85 the rggistrglion. ke•pirrfJ proper accounts and making Tetums to the Charity C¢Jnmission 0$ appropnaw. Thi$ Group Ex•¢uts'vè Commrtt8è 8xists to supwt the Group Scout Le•J0r in m¥sbng thè r•sponsibilth"08 ol tho appointment$ and 1$ r•w$ibl• for. The maintenance ol Group property.. Tho raising of funds and the adrn1nlstratn ol Grwp fjn?n¢o; The insurance ol persons, property and equiwnent.. Group public occasions., Assisting In the recruitment of leaders and other support Appointing any sub commrttees that may be requi.. Appointing Group Administrators and Adwsors other than th08e org gknd. The Commrtteo consists of 3 ind•pèThJant rOwtatives. Chair, Treasurer and Secretary, tOgeth&r bmlh thg Group Scout Leaders. indmdual secb'on kadets ond par•nts' r8K¥esentth"on and rneets every 3 rnonths. REFERENCE AND ADMINISTRATIVE DETAILS Reglstered Charlty number 267693 Page 1
Broadstone Scout Group Report of the Trustees for the Ytar Ended 31 March 2024 Prlnclpal addross Scout H Q Dunyèats Road Broadstone Dors8t BH188AH Tru#te•8 Grattam Dawes- Committee Member. Chair Matyn Pope- Group Lead Volunteèr (appointed 22 ju 20241 Matthew Vincent Giles- Committee eMr lappoinled 22 Nornt¢r 20231 Sally Hazel Chadwick- Traasurer lappointed 5 July 20231 Torn Lever- Secretsry ison 8owdan . Assistsnt Group Scwl L6èJtrf Gill McDonald - Group Scout Leader Sue Crad(nell- Cornmrttee Membèr Sue RicÈ- Treasurer (resigned 22 January 20241 Simon Harwoo(J- C¢ynmittee Membèr IreswJned 22 Nov•mt¢r 20231 Andrew Wlliams- Vice Chair 1r8svJn 21 Fèbruary 20241 Inilepgrtdont Examlnor Joseph Knott BiTk8tt & Co Ltd 186b Lower Blandlord Road Broad$tone Dorset BH18 8DP Approv•d by tydor gfthe board oftrustths on... .. . and svjnod its hall by: Ewi&4 Trugt8e Page 2
Independent Examinerfs Report to the Trustees of Broadstone Scout Group Independent examlnerfs report to the tFustees of Broadstone Scout Group I reFQrt to the charity trustees on my examinatw of the accounts of Broadstone Scout Group (the Trust) for the year ended 31 March 2024. Responsit)ilities and basis of rèport As the charity trustees ol the TnJst you are respsitIe Icf the preparatiu) of the xcounts in accordanTr wrth the f8quirem8nts of the Charities Ad 2011 Cthe Attl. I report in respect ol my examinats.on of the Trusfs attounts carred out under Sectr'on 145 ol the Act and in carrying t my examination I have followèd all abI& Direcbons gven by th9 Charity Commis&on undw Section 145lSllbl ol the Act. Independent examlnerfs statement I have comjeted my exarnination. I confirm that no rnaierial rnattets h3N o)rne to rny attention in winecbon witr th eXaMinatn giwng me cause lo believe that In arry material respect accounting rec£)rds were nc¢ kept in resrett olthe Trust as required by Se¢)'on 130 of the Aci." or the accounts do not accord wth those record5." or the accounts do mi comply with tf wuirements cortemiro the fomi and content ol accounts set out In Chanties IAe£ount5 and Reports) Regulatsons 2008 other than any requirement thai accounts 9ive a true and fair view which Is not a matter conw¢JereO as part of an Intspendent examination. I have no concerns and have oyne acrts65 no olher rnatte in c¢nr*¢b¢n wth ttE examination to which attentson Should be drawn In this report in ordef to ene a pKoper underslandiThJ of the accounts to be reactted. Joseph Knott Birkett & Co Lt(J 186b Lower 81anJlor¢ Road Broadstone Dorsat 8H18 8DP Date.. Page 3
Broadstone Scout Group ststement of Financial ActOvltl•s forthe Year Ended 31 March 2024 2024 unrestn.cted fund 2023 Total funds INCOME AND ENDOWMENTS FROM Donations and legacies 52,330 41,817 Other trading a¢tivrti&s Investment Income 5.381 71 5,034 80 Tots 57.782 46,931 EXPENDITURE ON Charitsble acllvltles Gèneral 39.926 56.39S Other 13,L Tot•1 52.989 56,396 NET INCOMEIIEXPENDITUREI 4.793 19,4651 RECONCILIATION OF FUNDS Total funds brought lorwèrd PJ).141 69,6CK8 TOTAL FUNDS CARRIED FORWARD S4.934 60,141 The notes form part of these finaNial statemw)ts Page 4
Broadgtone kout Group Balance Sh••t 31 March 2024 2024 untrICted fund 2023 Total funds FIXED ASSETS Tangib assèts 704 CURRENT ASSETS Debtors Cash at ban 5,255 61,347 60,141 86,602 60,141 NET CURReNT ASSETS 86,602 60,141 TOTAL ASSETS LESS CURRENT LIABILITIES 60,141 NET ASSETS 67,Xfj 60,141 FUNDS Unr•strict•d fund$ 67,306 0,141 TOTAL FUNDS 67,306 80,141 The financlal 8tsternents re aFPr?d by ts Boaol of Twstees authori*J for 1$8UO . and signed on its behalf by. on Trust88 Thè notes fom wt ofthese finanoal ststements P85
Broadstone kout Group Notes to th• Financial Ststements for the Year Ended 31 Mar¢h 2024 ACCOUNTING POLICIES Basls of preparlng th• financlal statsments The finamal siatements of the chaiity, which is a public benefft entity uThY8r FRS 102. have been prepared in accordance wth the Charities SORP IFRS 1021 'Ac¢ounting and Rerting by charit$.. Ststement of Recommended Practice applicabl8 to charibes preparing their acttjunts in acwrdanrs with the Fin8ncial Reporting Stsndard applicablè in the UK and Republic of Ireland IFRS 1021 18ffective 1 January 20191,. Finanaal Reporting Standard 102 'The Financial Reporbng Standar¢J applicabk in the UK aThJ Republic ol Iland. and the Charitw Act 2011. The finawal ststaments have ppared und8r the historical cast convention. Incorne All incom? is recognised in thtr Statement of Finanrial Acbvit$ once the chanty has entiuement to the funds, it Is probable that thè incorne %11 be received aThd the arnount can be Measu raliabiy. Expendltur• Liabilities are rec(MJnised as Oyndrtu as soort as Ihere is a legal OT construdive obligation ¢omrnith"ng tr• Charity to that expenditur. it i¥ probable that a transfer ol econornic bwfib wll be required In settlement and tha amount ol the obligation can be rneasurad r¢liably Expenditur• is aceountèd for on an accruals basis and has bean dassifi•d under headiThJs that aggregate 811 c05t ¥elated to Ihe cats90ry. Wner8 Costs cannot b& dirgdly attributed lo particul•r heading5 they have been alwtod to a¢b"vitw on a basi8 Co1$tont tha u ol rèsour. Tonglblo flx•d a••gts D8preciation Is provide<l at thè follwrvj nual ratt$ In ¢xder to Yrte off eh awt ow rts estimatèd usèful T•¥atlon The chanty 1$ •xernpt fr tax on Its ¢hgntabkfj acvrt. Fund A¢countln9 Unr•strid8d funds ¢sn be u88d in accordant* thantsbl• ctJjeth"s at th8 discreb'on of th8 trustO88. Restricted fund$ can only b& used for partiotlar restrthd purp08•9 wlhin th$ objeds of charlty. Rastri¢Uon6 arige wn speafK8d by the donor or when funds raised for parts"cxJlar restricted purpow. Furth•r explanation ofth• n¥tur8 puw ol fund 18 indu(knJ in the notes to Ihe financial statements. OTHER TRADING ACTIVITIES 2024 2023 850 4.479 52 533 4,280 221 Fundraising gvents Other 8Ctivitws other similar inccrne 5,381 5,034 INVE8TMeNT INcoMe 2024 2023 71 Interest Receiv Page 6 CA)ntinued...
Broadstont Seout Group Notss to the Financlal Statarnents - contSnu•d for the Year Ended 31 Mah 2024 TRUSTEES, REMUNERATION AND BENEFrrs Thor8 were no trust8e5' rernuneralkon or otsr b¢r¢fits for thg ¢nd8d 31 Marth 2024 nor for tha yèar èndad 31 March 2023 Trust••8' •xp•ns There were no trustee5' experw paid the year ended 31 March 2024 nor lor the year ended 31 Marrh 2023. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTWITIES Unrèstrietad fund INCOME AND ENDOWMENTS FROM Donats'ons and le9acie$ 41,817 Other trading activities Investrnent income 5,034 80 Totsl 48,931 EXPENDITURE ON Charltabl• a¢tlvltl•• Gerer81 NET INCOMEI{EXPENDITURE) 19,4851 RECONCILIATION OF FUNOS Total lunds brought loA¥ord 69,6Ce TOTAL FUNDS CARRIED FORWARD eo,141 TANGIBLE FIXED ASSETS Plant and machin8ry COST Additions 704 NET BOOK VALUE Al 31 March 2024 704 At 31 March 2023 DEBTORS: AMOUNTS FALUNG DUE WITHIN ONE YEAR 2024 2023 Prepaymants 5,255 P•)0 7 continued...
Broadstone Scout Group Not•s to th• Flnanclal Statements- conttnLred for the Year Ert 31 March 2024 MOVEMENT IN FUNOS Net movement in funds At 3113124 At 114r23 Unr•strlet•d lund$ Geroral ftjnd 60,141 7,165 67,308 TOTAL FUNDS 6Q.141 7,165 67,308 Net moverrent in lunds, indudgd in the ab as follolws." Incoming Resour r•souf¢os èyndèd Movement in funds Unrg¥trlctsd fvnd General fund 57.782 150.6171 7.165 TOTAL FUNOS 57.782 150.6171 7,185 Comp•rallvg1 for movgmont In fund• mtsvemenl in ftjnds Al 3113123 At 114r22 Unr••trlet•d fund• Gener81 fund 69,806 19.4851 80.141 TOTAL FUNDS 69,6Ce 19.4651 60.141 Cornp8rativo net movement in frJTrds, Ind40d in at#)ve ¥r¢ a8 fdknw." In¢ryning R¢soure8$ expended M0mant in fijnda Unr•8trlctod lund8 General fund 48.931 156.3%) 19.4851 TOTAL FUNDS 46.931 I,396) 19,4651 A current year 12 rnonlh5 and pr >wr 12 Mth8 ¢omL¥'ngd posi is as follo.. N•t movemènt in fvrvJ$ At 3113124 At 114r22 Unr•strf¢tod fund• General fund {2.3001 67,306 TOTAL FUNOS 12.3001 67,308 P¥8 continuJ...
Broadston• S¢outGroup Notes to the Flnancial Statements- ¢ontlnued for th• Year Endèd 31 March 2024 MOVEMENT IN FUNDS. continu•d A current year 12 months aftd pri year 12 month$ ttrfnbl[d movemènt in ftJn(ts, iUdl in the abovg ore 85 follows.. Ining reSoUrS Resources expended Movem8nt in fvJnd5 Unre8trlctsd fund8 General fund 104.713 1107,0131 12,3CK)I TOTAL FUNDS 104.713 1107.0131 12,3001 RELATED PARTY DISCLOSURES There w8r• no ffjloted paty trarwci*)ns fN Ihe year 31 M•rch 2024. Page 9
Broadstone S¢outGroup Detalled Statement of Fonanelal A¢tivikn•S for th• Yoar Ended 31 March 2024 2024 2023 INCOME AND ENOOWMENTS Donatlons and l•0oel Donations Gift aid Subscriptions Camps Prior Year Gift Aid 2.891 4.754 28,133 12.268 4.284 1,085 25,7C6 15,026 52.330 41.817 Oth•r tradlng •¢tivi¢le• Fundraising events Other activities Other similar Incnm• 850 4.479 533 4.280 221 5,381 5,034 Inv•8tm•nt Ineom• Intsre8t Received 71 Tot1 Ineomlng rg•ourcg• S7,782 46,931 EXPENDITURE Chorltsble acllvltleB Youth programm and activrt*s Adu support an¢J trAinlNJ Rent Wotsr and sewerage Electricity and gas Insurance R¥pairs and rerffjwals Printing, photocopwng and remot• vh180 Contribution to camp costs Uniforrns and badg88 Cleaning Sundry Telephone Refuse Collectk)n Caprtation Pnor yèar odjuslmenl Go C8rdles¥ Fees 10.081 327 428 350 10,953 533 4,013 3.1 4.262 205 18.185 2,489 2.280 1.258 281 3.378 B72 991 5.116 3.Cfj3 2.758 443 423 510 7,682 12,3721 8,624 37,554 $8,396 Oth•r Building Improvernents 13. Total resources expend8d 50.617 56.396 Net Incomellg¥ndIturnl 7,165 19,4651 This pagg doas not form part ofth8 slattrtcry finanryal statnts Pw10