2024-03-31-accounts

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Registered Charity: 267709

1st Cholsey Scout Group Trustees’ Annual Report and Accounts For the year ended 31 March 2024

1[st] CHOLSEY SCOUT GROUP YEAR ENDED 31 MARCH 2024

Page

3 Reference and Administration Details
4 Structure, Governance and Management
5 Objectives and activities
6 Achievements and performance
8 Independent Examiner’s Report to the Trustees
9 Statement of Financial Activities
10 Balance Sheet
11-17 Notes to the financial statements

1[st] CHOLSEY SCOUT GROUP YEAR ENDED 31 MARCH 2024

Reference and Administration Details

Registered Charity Number 267709 Principal Address Behind Red Lion pub 39 Wallingford Road Cholsey Wallingford Oxfordshire, OX10 9LG Trustees Robert McMahon - Chair Flora Hands Caroline Russell Shaun Abel Morten Lindholm Barry Thomas Burnely Sarah Nathanielsz Craig Leslie David Mould James Shaw Independent Examiner Caroline Webster FCA UHY Ross Brooke Suite I Windrush Court Abingdon Business Park Abingdon OX14 1SY Bankers Barclays Bank 2 Market Place Wallingford Oxfordshire OX10 0EJ

1[st] CHOLSEY SCOUT GROUP YEAR ENDED 31 MARCH 2024

Trustees’ report

Structure, Governance and Management

The Group’s governing documents are those of The Scout Association. They consist of a Royal Charter, which in turn gives authority to the Bye Laws of the Association and the Policy, Organisation and Rules of The Scout Association.

The Group, which is an educational charity, is a trust established under its rules which are common to all Scouts.

The Trustees are appointed in accordance with the Policy, Organisation and Rules of The Scout Association. The Group is managed by the Group Executive Committee, which is responsible for complying with legislation applicable to charities. This includes the registration, keeping proper accounts and making returns to the Charity Commission as appropriate.

This Group Executive Committee exists to support the Group Scout Leader in meeting the responsibilities of the appointments, and is responsible for:

The maintenance of Group property;
The raising of funds and the administration of Group finance;
The insurance of persons, property and equipment;
Group public occasions;
Assisting in the recruitment of leaders and other adult support;
Appointing any sub committees that may be required;
Appointing Group Administrators and Advisors other than those who are elected.

The Group Executive Committee has identified the major risks to which they believe the Group is exposed; these have been reviewed and systems have been established to mitigate against them. The main areas of concern that have been identified are:

Damage to the building, property and equipment. The Group would request the use of building, property and equipment from neighbouring organisations such as the village community centres and other Scout Groups. The Group has sufficient buildings and contents insurance in place to mitigate against permanent loss.
Injury to leaders, helpers, supporters and members. The Group, through the capitation fees, contributes to the Scout Association’s national accident insurance policy. Risk Assessments are undertaken before all activities.
Reduced income from fund raising. The Group is primarily reliant upon income from subscriptions and hall hire. The Group does hold a reserve to ensure the continuity of activities should there be a major reduction in income. The Committee could raise the value of subscriptions to increase the income of the Group on an ongoing basis, either temporarily or permanently.
Reduction or loss of leaders. The Group is totally reliant on volunteers to run and administer the activities of the Group. If there was a reduction in the number of leaders to an unacceptable level in a particular section, or the Group as a whole, then there would have to be a contraction, consolidation or closure of a section. In the worst case scenario, this would entail the complete closure of the Group.
Reduction or loss of members. If there was a reduction in membership in a particular section or the Group as a whole, then there would have to be a contraction, consolidation or closure of a section. In the worst case scenario, the complete closure of the Group would be required; the process for handling such a situation is detailed in the Policy, Organisation and Rules governing the operation of a Scout Group.

1[st] CHOLSEY SCOUT GROUP YEAR ENDED 31 MARCH 2024

Objectives and Activities

Scouting exists to actively engage and support young people in their personal development, empowering them to make a positive contribution to society.

As Scouts we are guided by these values:

Integrity – We act with integrity; we are honest, trustworthy and loyal.
Respect – We have self-respect and respect for others.
Care – We support others and take care of the world in which we live.
Belief – We explore our faiths, beliefs and attitudes.
Co-operation – We make a positive difference; we co-operate with others and make friends.

Scouting takes place when young people, in partnership with adults, work together based on the values of Scouting and:

Enjoy what they are doing and have fun
Take part in activities indoors and outdoors
Learn by doing
Share in spiritual reflection
Take responsibility and make choices
Undertake new and challenging activities
Make and live by their Promise.

Public Benefit

The Group meets the Charity Commission’s public benefit criteria under both the advancement of education and the advancement of citizenship or community development headings.

1[st] CHOLSEY SCOUT GROUP YEAR ENDED 31 MARCH 2024

Achievements and performance

Chair’s statement

The First Cholsey Scout Group has demonstrated remarkable resilience and growth in the past year, maintaining its position as the largest group in the district.

2024 was a year of both challenges and triumphs for our Scout Group. The Beaver and Scout sections continued their excellent performance, building on the success of previous years with engaging activities and strong membership. Their achievements are a testament to the dedication of our leaders and the enthusiasm of our young members.

We faced a significant challenge with our Cub sections, which necessitated a temporary closure. However, I am pleased to report that thanks to the commitment of a new cohort of volunteer leaders, we were able to successfully relaunch the Cub program in early 2024. This quick turnaround demonstrates the strength of our community and the enduring appeal of Scouting in Cholsey.

Throughout these changes, the Group maintained solid financial operations, ensuring we could continue to provide high-quality Scouting experiences for all our members.

I would like to express my heartfelt gratitude to all our leaders, both long-standing and new, whose tireless efforts have kept our Scout Group thriving. Special recognition goes to the new Cub leaders who stepped forward in our time of need, embodying the true spirit of Scouting.

As we look to the future, we are committed to building on the lessons learned in 2024, strengthening all sections of our Group, and continuing to provide invaluable opportunities for the young people of Cholsey.

I extend my sincere thanks to all members of the Executive Committee for their service and support throughout this challenging yet rewarding year.

……………………………. Rob McMahon Group Chairman

1[st] CHOLSEY SCOUT GROUP YEAR ENDED 31 MARCH 2024

Financial Review

The Statement of Financial Activities for the year ended 31 March 2024, and the Balance Sheet at that date, together with the Independent Examiner’s Report, are included at the end of this report. Unrestricted income was raised through subscription and gift aid. Total unrestricted income was £34,982 and restricted income was £3,452.

Charitable expenses amounted to £43,452. Restricted expenditure was £6,673 and Unrestricted Expenditure was £36,779.

Reserves Policy

The Group runs on a non-profit basis with all member subscriptions, and other funds raised, used to cover Group running costs and activities. The Group’s policy on reserves is to hold sufficient resources to continue the charitable activities of the Group, should income and fundraising activities fall short. The Group has no staff, wages, pensions, or rental costs to maintain a reserve for.

As at 31 March 2024, the Group’s reserves were considered sufficient to continue its activities. Cash funds are held in two different bank accounts – a current account holding unrestricted funds for group activities, and a deposit account whose funds are designated solely for the maintenance of the Scout Hut building.

Declaration of approval

The trustees declare that they have approved the trustees’ report above and accompanying accounts for the year ended 31 March 2024.

Signed on behalf of the charity’s trustees

…………………………. David Mould Trustee

1[st] CHOLSEY SCOUT GROUP YEAR ENDED 31 MARCH 2024

Independent Examiner’s Report to the Trustees of 1[st] Cholsey Scout Group

I report to the trustees on my examination of the accounts of the Group for the year ended 31 March 2024.

Responsibilities and basis of report

As the charity trustees of the Group 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 charity’s accounts carried out under section 145 of the Act and in carrying out my examination I have followed all the 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 charity as required by section 130 of the Act;
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.

……………………………………..

Caroline Webster FCA

UHY Ross Brooke Suite I Windrush Court Abingdon OX14 1SY

Date………………………………………. 07/05/2025

1[st] CHOLSEY SCOUT GROUP YEAR ENDED 31 MARCH 2024

Statement of Financial Activities

Unrestricted Funds 2024 £ 34,982 - -	Restricted Funds 2024 £ - 3,452 -	Total Funds 2024 £ 34,982 3,452 -	Total Funds 2023 £ 34,485 3,392 500
34,982	3,452	38,434	38,377
35,863 916	5,030 1,643	40,893 2,559	34,105 3,629
36,779	6,673	43,452	37,824
(1,797) 74,101 72,304	(3,221) 3,221 -	(5,018) 77,322 72,304
			553
			76,769 77,322

The Statement of Financial Activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

1[st] CHOLSEY SCOUT GROUP YEAR ENDED 31 MARCH 2024

Balance Sheet

Notes Assets Tangible fixed assets 5 Current Assets Debtors 6 Cash at bank Liabilities Creditors 7 Accruals Total liabilities Net Current Assets Total Net Assets 8 The Funds of the Charity Unrestricted funds 9 Restricted funds 10 Total Funds	2024 £) 18,910 18,910 1,220 54,123 55,343 - 1,949 1,949 53,394 72,304 72,304 - 72,304	2023 £) 7,179
		7,179
		905 71,187
		72,092 - 1,949
		1,949
		70,143
		77,322
		74,101 3,221
		77,322

The financial statements were approved by the Board of Trustees on ……………………………. and are 06/05/2025 signed on behalf of the board by:

…………………………. Chairperson

1[st] CHOLSEY SCOUT GROUP YEAR ENDED 31 MARCH 2024

NOTES TO THE ACCOUNTS

1. Accounting Policies

The following accounting policies have been used consistently in dealing with items which are considered material in relation to the charity’s accounts.

(a) Basis of Accounting

The financial statements have been prepared in accordance with 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) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

The charity is a public benefit entity. The address of the registered office is given in the charity information on page 3 of these financial statements.

The financial statements are presented in sterling (£) which is the functional currency of the charity and rounded to the nearest pound.

(b) Going Concern

As noted in the Trustees’ report, the trustees have identified the major risks to which they believe the Group is exposed; these have been reviewed and systems have been established to mitigate against them. The main areas of concern that have been identified are:

Damage to the building, property and equipment. The Group would request the use of building, property and equipment from neighbouring organisations such as the village community centres and other Scout Groups. The Group has sufficient buildings and contents insurance in place to mitigate against permanent loss.
Injury to leaders, helpers, supporters and members. The Group, through the capitation fees, contributes to the Scout Association’s national accident insurance policy. Risk Assessments are undertaken before all activities.
Reduced income from fund raising. The Group is primarily reliant upon income from subscriptions and hall hire. The Group does hold a reserve to ensure the continuity of activities should there be a major reduction in income. The Committee could raise the value of subscriptions to increase the income of the Group on an ongoing basis, either temporarily or permanently.
Reduction or loss of leaders. The Group is totally reliant on volunteers to run and administer the activities of the Group. If there was a reduction in the number of leaders to an unacceptable level in a particular section, or the Group as a whole, then there would have to be a contraction, consolidation or closure of a section. In the worst case scenario, this would entail the complete closure of the Group.
Reduction or loss of members. If there was a reduction in membership in a particular section or the Group as a whole, then there would have to be a contraction, consolidation or closure of a section. In the worst case scenario, the complete closure of the Group would be required; the process for handling such a situation is detailed in the Policy, Organisation and Rules governing the operation of a Scout Group.

1[st] CHOLSEY SCOUT GROUP YEAR ENDED 31 MARCH 2024

The trustees consider that no material uncertainty exists with the Group’s ability to continue as a Going Concern.

(c) Fund Accounting

Unrestricted funds are general funds that are available for use at the trustees’ discretion in furtherance of the objectives of the charity.

Restricted funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.

(d) Income

Income from subscriptions, donations, grants and contracts is recognised where there is entitlement, probability of receipt and the amount can be measured with sufficient reliability.

Investment income, trading income and other income are recognised on a receivable basis.

(e) Expenditure

Expenditure is recognised on an accruals basis. Expenditure includes any Value Added Tax which is reported as part of the expenditure to which it relates.

(f) Tangible fixed assets and depreciation

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write of the cost of fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures and Fittings 5 years straight line Motor Vehicles 5 years straight line Office Equipment 5 years straight line

2. Staff Numbers

The Group has no persons employed, as it relies on volunteers.

No trustees were remunerated or reimbursed for expenses in the year

1[st] CHOLSEY SCOUT GROUP YEAR ENDED 31 MARCH 2024

NOTES TO THE ACCOUNTS (CONTINUED)

3. Incoming resources Charitable activities - Subscriptions - Camp & Group Activities - Fundraising & Gift Aid Other trading activities - Hall & Bouncy Castle Hire Other - Grants - Interest Total incoming resources	Unrestricted Funds £ 16,918 8,832 3,650 - 5,582 - 34,982	Restricted Funds £ - - - 3,452 - - 3,452	Total 2024 £ 16,918 8,832 3,650 3,452 5,582 - 38,434	Total 2023 £ 16,538 14,337 3,610 3,392 500 -
				38,377

1[st] CHOLSEY SCOUT GROUP YEAR ENDED 31 MARCH 2024

4. Resources Expended

Charitable activities - Hall & Bouncy Castle Costs - Group Costs - Camp & Group Activity Costs - Consumables & Equipment Maintenance - Depreciation Other - Insurance - Amounts paid for Independent Examination - Other Finance and Admin Total resources expended	Unrestricted Funds £ 14,855 8,726 11,596 66 620 - 750 166 36,779	Restricted Funds £ 2,097 - - - 2,933 1,643 - - 6,673	Total 2024 £ 16,952 8,726 11,596 66 3,553 1,643 750 166 43,452	Total 2023 £ 3,538 12,114 14,917 748 2,878 1,447 750 1,432
				37,824

1[st] CHOLSEY SCOUT GROUP YEAR ENDED 31 MARCH 2024

5. Tangible fixed assets COST At 1 April 2023 Additions Disposals At 31 March 2024 DEPRECIATION At 1 April 2023 Charge for the year Written back on disposals At 31 March 2024 NET BOOK VALUE At 31 March 2024 At 31 March 2023 6. Debtors Trade debtors Prepayments	Fixtures & Fittings £ 17,050 14,139 - 31,189 14,242 2,177 - 16,419 14,770 2,808 2024 £ 1,220 - 1,220	Motor Vehicles £ 1,250 - - 1,250 1,250 - - 1,250 - - 2023 £ 905 - 905	Office Equipment £ 9,509 1,145 - 10,654 5,138 1,376 - 6,514 4,140 4,371	Total £ 27,809 15,284 -
				43,093
				20,630 3,553 -
				24,183
				18,910
				7,179

1[st] CHOLSEY SCOUT GROUP YEAR ENDED 31 MARCH 2024

7. Creditors: Amounts falling due within one year

Accruals	2024 £ 1,949 1,949	2023 £ 1,949
		1,949

8. Analysis of Net Assets between Funds

Current year Unrestricted Funds Restricted Funds Previous year Unrestricted Funds Restricted Funds		Non Current Assets £ 18,910 - 18,910 Non Current Assets £ - 7,179 7,179	Net Current Assets £ 53,394 - 53,394 Net Current Assets £ 74,101 (3,958) 70,143	2024 Total Assets £ 72,304 - 72,304
				2023 Total Assets £ 74,101 3,221
				77,322

1[st] CHOLSEY SCOUT GROUP YEAR ENDED 31 MARCH 2024

9. Movement on unrestricted funds

Balance at 1 April 2023 £ General funds 74,101 74,101 10. Movements on restricted funds Balance at 1 April 2023 £ Hall maintenance fund 3,221 3,221	Income Expenditure Balance at 31 March 2024 £ £ £ 34,982 (36,779) 72,304 34,982 (36,779) 72,304 Income Expenditure Balance at 31 March 2024 £ £ £ 3,452 (6,673) - 3,452 (6,673) -

Contents

Reference and Administration Details

Trustees’ report

Structure, Governance and Management

Objectives and Activities

Public Benefit

Achievements and performance

Chair’s statement

Financial Review

Reserves Policy

Declaration of approval

Independent Examiner’s Report to the Trustees of 1[st] Cholsey Scout Group

Responsibilities and basis of report

Independent Examiner’s statement

1[st] CHOLSEY SCOUT GROUP YEAR ENDED 31 MARCH 2024

Statement of Financial Activities

Balance Sheet

NOTES TO THE ACCOUNTS

1. Accounting Policies

(a) Basis of Accounting

(b) Going Concern

(c) Fund Accounting

(d) Income

(e) Expenditure

(f) Tangible fixed assets and depreciation

2. Staff Numbers

NOTES TO THE ACCOUNTS (CONTINUED)

1[st] CHOLSEY SCOUT GROUP YEAR ENDED 31 MARCH 2024

4. Resources Expended

1[st] CHOLSEY SCOUT GROUP YEAR ENDED 31 MARCH 2024

1[st] CHOLSEY SCOUT GROUP YEAR ENDED 31 MARCH 2024

7. Creditors: Amounts falling due within one year

8. Analysis of Net Assets between Funds

1[st] CHOLSEY SCOUT GROUP YEAR ENDED 31 MARCH 2024

9. Movement on unrestricted funds