2024-03-31-accounts

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Trustees' Annual Report
For the period
From (start date) 0 1 0 4 2 3 to end date 3 1 0 3 2 4
Section A Reference and administration details
Charity name 8th Squirrels Heath (Harold Wood) Scout Group
Other names the charity is known by 8th Squirrels Heath Scout Group
Registered charity number (if any) 2 6 8 2 7 9
HQ registration number 1 0 0 1 0 7 3 2
Charity’s principal address Kingsland Hall
Station Road
Harold Wood
Postcode R M 3 0 B P
Names of the charity trustees who manage the charity
(These will be published in the annual report of the charity and the Charity Register if reporting for a Registered Charity with a charity regulator)
Dates acted if not for
Trustee Name Office (if any)
whole year
1 Sonia Lynch
2 Elliot Archer
3 Jodie Marchant
4 Elaine Owsley
5 Jane Campbell Resigned February 2024
6 Luci Hudson
7 Susan Hamilton
8 Robert Adlington
9 Sarah Prior
10 Natalie Gibbons
11 Nina Kandola
12
13
14
15
Names and addresses of adviser
(These will be published in the annual report of the charity)
Type of advisor Name Address
Scrutineer Danielle Milton 12 Colchester Road, Harold Wood, RM3 0XP
Section B Structure, governance and management
Description of the charity’s trusts
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Type of governing document (e.g. trust deed, constitution)	The Group’s governing documents are those of the 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.
How the charity is constituted (e.g. trust, association, company)	The Group is a trust established under its rules which are common to all Scouts.
Trustee selection methods (e.g. appointed by, elected by)	The Trustees are appointed in accordance with the Policy, Organisation and Rules of The Scout Association.
Additional governance issues (optional information but encouraged as best practice)
You may choose to include additional information, where relevant, about:	The Group is managed by the Group Trustee Board, the members of which are the ‘Charity Trustees’ of the Scout Group which is an educational charity. As charity trustees they are responsible for complying with legislation applicable to charities. This includes the registration, keeping proper accounts and making returns to the Charity Commission as appropriate. The Trustee Board consists of the Chair, Treasurer and 9 Trustees (including 5 Ex Officio Trustees, and 4 elected trustees) and meets every 4 months. Members of the Trustee Board complete Being a Scouts Trustee learning within the first 6 months of joining the Board. This Group Trustee Board exists to make sure the charity is well-managed, risks are assessed and mitigated, buildings and equipment are in good working order, and everyone follows legal requirements and the organisation's policies and rules. Their support helps other volunteers run high-quality and safe programmes that gives young people skills for life.
Policies and procedures adopted for:
a) the induction and training of trustees; b) trustee' consideration of major risks and the systems and procedures to manage them

2 LT700001 (14 September 2024)

Section B	Structure, governance and management (continued)
	Risk and Internal Control (Specimen 1) The Group Trustee Board 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 buildings, property and equipment from neighbouring organisations such as the church, community centre and other Scout Groups. Similar reciprocal arrangements exist with these organisations. 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 Associations 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 fundraising. The group does hold a reserve to ensure the continuity of activities should there be a major reduction in income. The Board could raise the value of subscriptions to increase the income to the group on an ongoing basis, either temporarily or permanently. Reduction or loss of leaders. The group is totally reliant upon 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 the complete closure of the Group. Reduction or loss of members. The Group provides activities for all young people aged 4 to 14. If there was a reduction in membership in a particular section or the group as 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. The group has in place systems of internal controls that are designed to provide reasonable assurance against material mismanagement or loss, these include 2 signatories for all payments and a comprehensive insurance policies to ensure that insurable risks are covered.
Section C	Objectives and activities

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Summary of the objects of the charity set out in its governing document	The Purpose of Scouting Scouting exists to actively engage and support young people in their personal development, empowering them to make a positive contribution to society. The Values of Scouting 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. The Scout Method 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.
Summary of the main activities in relation to these objects	Aside from bills to ensure that our purpose-built hall is maintained to a suitable standard for weekly meetings to occur safely, the majority of all expenses go towards running a varied programme (including camps, and weekly meetings). This also includes funding our annual fundraising fayre, providing training for leaders, funding sections for activities, and paying relevant amounts to our district (Capitation fees). Funds are brought in through membership fees paid by parents/ carers, as well as through hall hire through the year (some regular, and some ad hoc), and also our annual fayre
Additional details of the objectives and activities (optional information but encouraged as best practice)
Youmay chooseto include further statements, where relevant, about:	In this financial year, donations of £300 were made in support of fundraising efforts by former Scouts, now Young Leaders in the group, who were attending international Scouting events. These two donations were made by agreement of all trustees, and the two beneficiaries have since ran programmes about their experiences.
• policy on grantmaking; • contribution made by volunteers; • policy on investments.
Public benefit statement	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.
Section D	Achievements and performance
Summary of the main achievements of the charity during the year	The governance of the group has moved substantially away from paper records and to online systems, including opening individual sections’ bank accounts. In addition to this, the group has worked to plan for a restructuring project brought about by the UK Scout Association, which will involve changes in titles
d h l t d t t i d

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	and how volunteers and trustees are organised. The group has opened a Squirrel Drey, expanding our offering to young people aged between 4 and 6 years, as well as continuing to run a varied programme for the existing Beaver, Cub, and Scout sections. The hall has been upgraded with better heating, and work to fix a leak in the roof, as well as beginning the planning for an accessible toilet to better facilitate groups using our hall
Section E	Financial Review
Brief statement of the charity’s policy on reserves	Reserves Policy
	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 Trustee Board considers that the group should hold a sum equivalent to 12 months running costs, circa £30,000.
	The Group held reserves of approximately £52,000 against this at year end. This is above the level required for operating expenses. However this can be explained by some funds from Covid-19 grants that are still being spent to improve the facilities of the hall (installation of an accessible toilet, and new kitchen facilities are in discussion), as well as sections holding amounts sufficient to subsidise activities and camps, as well as replace broken/damaged equipment when required
Quantify and explain any designations
Details of any funds materially in deficit (circumstances plus steps to eliminate)	None
Further financial review details (optional information)
Youmay chooseto include additional information, where relevant, about:
	Investment Policy (Specimen 1)
• the charity’s principal sources of funds (including any fundraising);	The Group's Income and Expenditure is very small and as a consequence does not have sufficient funds to invest in longer- term investments such as stocks and shares. The Group has therefore adopted a low risk strategy to the investment of its funds. All funds are held in cash using only mainstream banks or building societies.
• how expenditure has supported the key objectives of the charity;	The Group Trustee Board regularly monitors the levels of bank balances and the interest rates received to ensure the group obtains maximum value and income from its banking arrangements. Occasionally this may involve using an account that requires a period of notice before funds may be withdrawn, before doing so the Group Trustee Board considers the cash flow requirements.
• investment policy and objectives;

	and how volunteers and trustees are organised. The group has opened a Squirrel Drey, expanding our offering to young people aged between 4 and 6 years, as well as continuing to run a varied programme for the existing Beaver, Cub, and Scout sections. The hall has been upgraded with better heating, and work to fix a leak in the roof, as well as beginning the planning for an accessible toilet to better facilitate groups using our hall
Section E	Financial Review
Brief statement of the charity’s policy on reserves	Reserves Policy
	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 Trustee Board considers that the group should hold a sum equivalent to 12 months running costs, circa £30,000.
	The Group held reserves of approximately £52,000 against this at year end. This is above the level required for operating expenses. However this can be explained by some funds from Covid-19 grants that are still being spent to improve the facilities of the hall (installation of an accessible toilet, and new kitchen facilities are in discussion), as well as sections holding amounts sufficient to subsidise activities and camps, as well as replace broken/damaged equipment when required
Quantify and explain any designations
Details of any funds materially in deficit (circumstances plus steps to eliminate)	None
Further financial review details (optional information)
Youmay chooseto include additional information, where relevant, about:
	Investment Policy (Specimen 1)
• the charity’s principal sources of funds (including any fundraising);	The Group's Income and Expenditure is very small and as a consequence does not have sufficient funds to invest in longer- term investments such as stocks and shares. The Group has therefore adopted a low risk strategy to the investment of its funds. All funds are held in cash using only mainstream banks or building societies.
• how expenditure has supported the key objectives of the charity;	The Group Trustee Board regularly monitors the levels of bank balances and the interest rates received to ensure the group obtains maximum value and income from its banking arrangements. Occasionally this may involve using an account that requires a period of notice before funds may be withdrawn, before doing so the Group Trustee Board considers the cash flow requirements.
• investment policy and objectives;

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Section F			Other Optional Information
Plans for future periods (details of any significant activities planned to achieve them)				In the next year, work will begin on the accessible toilet, and the continued maintenance of the hall will be a priority. Alongside this, we will be looking to expand our offering at Scout age in an attempt to alleviate our ever-growing waiting list. We will also be looking to continue supporting the growth of adult leadership teams in the group, with recruitment events, and further training
Section G			Declaration
The trustees declare that they have approved the trustees’ report above
Signed on behalf of the charity’s trustees
Signature(s)		Mr Elliot Archer								Mrs Sonia Lynch
Full name(s)		Elliot Archer								Sonia Lynch
Position (eg Secretary, Chair)		Trustee - Group Lead Volunteer								Chair
Date		2		3	0	2	2	5

Section F			Other Optional Information
Plans for future periods (details of any significant activities planned to achieve them)				In the next year, work will begin on the accessible toilet, and the continued maintenance of the hall will be a priority. Alongside this, we will be looking to expand our offering at Scout age in an attempt to alleviate our ever-growing waiting list. We will also be looking to continue supporting the growth of adult leadership teams in the group, with recruitment events, and further training
Section G			Declaration
The trustees declare that they have approved the trustees’ report above
Signed on behalf of the charity’s trustees
Signature(s)		Mr Elliot Archer								Mrs Sonia Lynch
Full name(s)		Elliot Archer								Sonia Lynch
Position (eg Secretary, Chair)		Trustee - Group Lead Volunteer								Chair
Date		2		3	0	2	2	5

6 LT700001 (14 September 2024)

8th Squirrels Heath Scout Group

	8th Squirrels Heath Scout Group
	Statement of Accounts as of 31 March 2024 Caculation for Amalgamation - 2023/24
	Detail Group Squirrels Beavers Cubs Scouts Sub-Total (Sections) Total
Income As per Balance Sheet £25,156.19 - - - - - £25,156.19 Add Sections - £1,423.50 £3,663.87 £10,228.30 £9,587.50 £24,903.17 £24,903.17 Less M'ship from Sections to Group - -£480.00 -£960.00 -£1,280.00 -£1,320.00 -£4,040.00 -£4,040.00 Less Other Income from Sections - - - - - £0.00 £0.00 Total £25,156.19 £943.50 £2,703.87 £8,948.30 £8,267.50 £20,863.17 £46,019.36 Expenditure As per Balance Sheet £25,937.99 - - - - - £25,937.99 Add Sections - £1,361.91 £4,014.59 £9,058.10 £7,191.38 £21,625.98 £21,625.98 Less M'ship from Sections to Group - -£480.00 -£960.00 -£1,280.00 -£1,320.00 -£4,040.00 -£4,040.00 Less Other Spend to Group - - - - - £0.00 £0.00 Total £25,937.99 £881.91 £3,054.59 £7,778.10 £5,871.38 £17,585.98 £43,523.97 Balance 1 April 2023 £43,532.66 £0.00 £404.57 £4,026.73 £2,208.57 £6,639.87 £50,172.53 Add Net Income £25,156.19 £943.50 £2,703.87 £8,948.30 £8,267.50 £20,863.17 £46,019.36 Less Net Expenditure £25,937.99 £881.91 £3,054.59 £7,778.10 £5,871.38 £17,585.98 £43,523.97 31 March 2024 £42,750.86 £61.59 £53.85 £5,196.93 £4,604.69 £9,917.06 £52,667.92	As per Balance Sheet £25,156.19 - - - - - £25,156.19 Add Sections - £1,423.50 £3,663.87 £10,228.30 £9,587.50 £24,903.17 £24,903.17 Less M'ship from Sections to Group - -£480.00 -£960.00 -£1,280.00 -£1,320.00 -£4,040.00 -£4,040.00 Less Other Income from Sections - - - - - £0.00 £0.00 Total £25,156.19 £943.50 £2,703.87 £8,948.30 £8,267.50 £20,863.17 £46,019.36
	1 April 2023 £43,532.66 £0.00 £404.57 £4,026.73 £2,208.57 £6,639.87 £50,172.53 Add Net Income £25,156.19 £943.50 £2,703.87 £8,948.30 £8,267.50 £20,863.17 £46,019.36 Less Net Expenditure £25,937.99 £881.91 £3,054.59 £7,778.10 £5,871.38 £17,585.98 £43,523.97 31 March 2024 £42,750.86 £61.59 £53.85 £5,196.93 £4,604.69 £9,917.06 £52,667.92

8th Squirrels Heath Scout Group

Statement of Accounts as of 31 March 2024

Income and Expenditure

Income Category Subcategory Membership Squirrels Beavers Cubs Scouts Capitation Gift Aid Dance Group Yoga Group Messy Monday Hall Hire AGM Donation Christmas Fayre Axe Throwing Donations Group Activities (Cinema, Campfire, etc.) T-Shirt Sales Miscellaneous Donations	Expenditure Amount Category Subcategory Amount £480.00 Headquarters Security £131.04 £960.00 Rent £0.00 £1,280.00 Water £215.37 £1,320.00 Gas £1,794.09 £4,999.50 Electricity £558.76 £2,497.24 Cleaning £960.00 Insurance £2,812.37 £8,760.00 Maintenance £5,945.91 £625.00 Equipment £3,934.79 £80.00 Wifi £237.35 £1,360.00 £168.00 Capitation Fees £4,048.00 Training £225.00 £1,635.45 IT £55.53 £20.00 Recruitment £36.73 £410.00 Group Activities £602.01 £276.00 Equipment Repairs £152.40 £285.00 Van Hire £1,030.00 Section Funding £820.00 Christmas Fayre £463.79 AGM Expenses £380.23 Donations £300.00 Gifts £97.34 Squirrels Setup £1,041.78 T-Shirts £45.00 Membership Fee Refund £50.50
Subtotal	£25,156.19 Subtotal £25,937.99
	Excess Income Over Expenditure -£781.80
Total	£25,156.19 Total £25,156.19
	Balance Sheet
Balance Brought Forward Income Expenditure Balance Carried Forward	Santander Current Account £41,458.58 £61,118.64 Lloyds Current Account £0.00 Cash in Hand £2,074.08 Section Funds £17,585.98
	Group £25,156.19 £46,019.36 Sections £20,863.17
	Group £25,937.99 £43,523.97 Sections £17,585.98
	Santander Current Account £1,000.00 £52,667.92 Lloyds Current Account £41,750.86 Cash in Hand £0.00 Section Funds £9,917.06
I have examined the income and expenditure account for the year ended 31/03/2024 and I am of the opinion that they show a true and fair view from the books and vouchers presented to me.

21st July 2024

Examiner

Date