2024-12-31-accounts - 1st Mersea Island Scout Group

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Scouts Mersea Island Trustee's Annual Report For the period 1st January 2024 to 31st December 2024 Registered with the Charity Commission for England and Wales, number 269182. This document is issued to demonstrate compliance with the Charities Act 2011 In demonstrating our purpose and activities as being for the public benefit and that the trustees have demonstrated regard to the commission's guidance when exercising any powers or duties to which the guidance is relevant. Trustees for the period Name Role Dates Acted (If not entire period) Nick Ridley Chair From 6 Oct 24 Sara Williams Treasurer From 6 Oct 24 Felicity Gothard Treasurer Until 6 Oct 24 Corinna Smith Secretary From 6 Oct 24 Celyn Hunter-Evans Trustee Helen Watson Trustee Neil Mortimer Trustee Nigel Beagely Trustee Michelle Williams Trustee Until 6 Oct 24 Structure, Ci)Iiernance and Management The charity's :4L4.orliInfj documents are those of the Scout Association. The Scout Association's govemirig d,IciJir,6ni royal charter which gives authority to the Bye-laws of the Association and the Pol'c'rf, Ciru,'Iriiekn>ation and Rules of the Scout Association. The group is a trust established -11fTFfTVfTVf•

under these rules which are common to all Scout groups. At the prevlous AGM, we reconfimied our use of the model constitution 8s laid out In Policy, Organisation and Rules 5.4. The trustees are appointed in accordance with the Policy, Organisation and Rules of the Scout Assouation (POR) The group is managed by an elected board of trustees, comprising a Group Chairperson, Group Scout Leader, Group Treasurer and Group Secretary along with individual section leaders, parent's representatives and others nominated onto the committee for their knowledge or skills The Trustee Board meets every two months on average. The Group Board of Trustees exists to ensure Scouting is run safely, legally and in line with our chantable purpose. They must be confident that: The chanty Is well managed, carrying out its purpose for the public benefit, Our activities comply with our goveming document and the law, We are following POR and the rules of the Charity Commission Young people are meaningfully involved in decision making at all levels The group has sufficient resources to meet the planned work of the group. The group has systems that are designed to provide reasonable assurance against material mismanagement and loss These include requiring two signatories for all payments made by any section within the group. expenditure of a certain amount being approved by a wider group of leaders, maintaining a risk register of potential risks to the charity and mitigating against these and insurance policies to ensure that Insurable risks are covered. Objectives of the group The objectives of the group are as part of the wider Scout Association. The purpose of the Scout Association Is "to actively engage and support young people in their personal development, empowering them to make a positive contribution to society." This Is achieved through the Scout Method which states that "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; and make and live by their Promise." We are guided by the Values of Scouting which are: 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. In line with the Scout Association, our goals are based around achieving: Groiyth; enabling more young people and adult volunteers to benefit from scouting and the skills it gidos tlieiyl. IniiK¢ioji••ty, pnsurints barriers to Inclusion are removed and working to build tolerance. Lorp,r,,i."Il"é I:Ii /&l"'t; mdking a difference in our local and global community.

Youth-shaped, ensunng our young people get a volce In scouting. share thelr experlences and take on leadership roles Activities The group has had an Incredibty busy year The sections have each been delivenng their amazing programs on a weekly basis, with lots of extra events added to the calendar for young people to attend The water actiwtses team has been carylng on Its amazing work across all the sectlons allowing every young person to have the opportunity for time on the water this year The sections all remain at healthy numbers for Ihe year and we have a very dedicated leadership team The renovation of the hall at Melrose has been started. with the roof repairs taking place This has helped to Increase the number of hall hires and help to financially secure the groups future, These works would not have been Possible wthout the hard work of the fundraising team in securing grants for the works and fundraising to help the group cover the rest of the costs We look fOard to the opening of the squirrel drey In Jan 25. Achievements The works to the building at Melrose have been a major step forward for the group In helping to create a safe and suitable environment for our sections to meet In each week. Satisfactson wth the group remains high and young people were able to make their thoughts known to the trustees The year ended with all adults fully compliant In Iheir roles and with their training following months and years of hard effort fro,m the volunteers concemed and those who support the scheme Through these activibes, the Trustees are confident that the Group meets the Chanty Commission's public benefit cntena under both the advancement of education and the advancement of citizenship or community development headings Financial overview While membership within the group Increased In the year this dropped by the end of the year with several Sea Scouts moving onto the marauders explorer group that has links to Mersea Island Scout Group Therefore. membership fees remained similar with a £167 Increase compared to the previous year 2023 was a busy year for activities. so Income from activity fees decreased by £2.165 In line with expectations There was a notable Increase In donations and grant funding this year (2024 £52,717, 2023 £2.290), following numerous fundraising efforts in order to fund replacement roof on our Melrose Road prernises, although gift aid fell due to change In treasurer towards year end and an Inability to process at the tsme due to access, this will look to be rectified and back clalms submitted Income from the Hire of our vessels Increased In year from £20 In 2023 to £100 In 2024. Income from other sources such as fvndraislng events such as Mersea Open Gardens and Round the Island Yard Sales, along with Sea Scouts Quiz Night, and the Introduclions of Easy Fundraising Increased due to the efforts of the fundraising committee. by around £1,200 year on year Hall hire income fell In 2024 due to the hall being unavailable for a prolonged penod as the roof replacement took place seeing an Incorne reduction of £183 In 2024 compared to 2023. Chantable expenditLJre comp8fe(J 10 last y¢sar s?w a further Increase of around £1 ,265 on hall running costs includlng ratos, uliiitia". c(L<ls as J result of the energy price fluctuatsons Expenses on repairs, r(Jriew4'" a,'i!I hly nSIderablY more expensive In 2024 when ri", i- ,'I"I I fi"1 11111111 IJ f I 111 I I I I I I I I I I I 111 I I I I 'I,' i -1,, I

compared to 2023 due to the roof replacement works (2023, £3,795, 2024, £67.666) a large proporbon of which was grant funded and when combined wlh fundr81sing actsvilios left a small defiut to be covered by grcxjp funds, however this has made the hall much more comfortable for all who use It and the end of the year has seen some new hall hires Join us which we expect to continue Into the new year. Investment Policy The Group does not have sufficient funds to invest In longer term investments and therefore has adopted a nsk-averse strategy to the Investment of its funds All funds are held In cash using only mainstream banks. with the group holding a savings and current chanty account with Lloyds Bank Future plans The squirrel drey will open In Jan 25 which will add another younger section to the group. allowing more young people to Join and providing a feeder section for beavers, recruitment for this is starting soon Renovatsons at Melrose will continue, helping to Improve the building and make It a better space for sections to meet In The Trustees declare that they have approved the trustee's report above Signed on behalf of the trustees of the Mersea Island Scout Group. Date 0?/01/26

1ST MERSEA ISLAND SCOUT GROUP

CHARITY NUMBER 269182

END OF YEAR FINANCIAL STATEMENTS

YEAR ENDED 31ST DECEMBER 2024

1st Mersea Island Scout Group Administrative Information Year Ended 31st December 2024

HQ Registration Number: 10013607

Charity's Principal Address: The Old Fire Station Melrose Road West Mersea CO5 8JA

Appointed Trustees:

Celyn Hunter-Evans Neil Mortimer Nigel Beagley Corinna Smith Sara Williams (Appointed 06.10.2024) Nick Ridley (Appointed 06.10.2024) Michelle Williams (Resigned 06.10.2024) Felicity Gothard (Resigned 06.10.2024)

Financial Statement 2024 1[st] Mersea Island Scout Group

Page 1 of 5

1st Mersea Island Scout Group Statement of Financial Activities Year Ended 31st December 2024

Total Receipts (page 3) Total Payments (page 3) Profit/(Loss) Cash, Bank & Funds Brought Fwd Profit/(Loss)in the Year Represented by: Group Beavers Cubs Land Scouts Sea Scouts Boat Hall Refurb of Sea Scout Hut Inclusion Angela Gamble Melrose Refurbishment Essex Jamboree Explorers Tomahawk Fund	2024 £ 64,791 -76,334 -11,543 41,288 -11,543 29,745 31,117 606 1,069 262 942 -580 -660 3,765 743 1,577 -10,779 1,616 67 29,746	2023 £ 20,535 -17,218
		3,317
		37,972 3,317
		41,288
		31,715 200 200 200 200 2,810 4,371 375 1,218
		41,288

Financial Statement 2024 1[st] Mersea Island Scout Group

Page 2 of 5

1st Mersea Island Scout Group

Receipts Year Ended 31st December 2024

*Income* Membership Subscriptions Fees Received less: Investiture Fees Investment Income Property Rents Vessel Hire Interest Received Other Income Donations/Grants Camp & Activity Fees Fund Raising Profits Scarf, Badges & Uniform Sales Gift Aid Recovered Sale of Equipment Hire of Vessels Total Receipts	2024 £ 7,140 -2,750 4,390 1,025 243 1,268 52,717 1,143 4,280 193 700 100 59,133 64,791	2023 £ 6,973 -3,400
		3,573 1,451
		1,451 2,290 3,308 3,039 282 3,072 3,500 20
		15,511
		20,535

Financial Statement 2024 1[st] Mersea Island Scout Group

Page 3 of 5

1st Mersea Island Scout Group

Payments

Year Ended 31st December 2024

*Expenditure* Premises Rates & Water Light & Heat Insurance Repairs & Renewals Donations & Grants Donations Made Activities Camp Expenses & Activities Sailing Expenses Troop/Meeting Expenses Other Expenses Training Printing, Postage & Stationery Sundry Committee Meeting Expenses Computer Costs Bank Charges Cleaning Fire Safety Scarf, Badges & Uniform Purchases Bank Charges Total Payments	2024 £ 289 1,622 2,522 67,666 72,098 0 0 1,380 1,263 2,643 143 14 569 863 4 1,593 76,334	2023 £ 189 548 2,431 3,795
		6,963 0
		0 3,906 3,706 977
		8,589 585 6 87 75 62 48 803
		1,666
		17,218

Financial Statement 2024 1[st] Mersea Island Scout Group

Page 4 of 5

1st Mersea Island Scout Group

Authorisation

Year Ended 31st December 2024

Approved by the 1st Mersea Island Scout Group and signed on it's behalf by:

Name: Date:

Name: Date: Name: Date:

Financial Statement 2024 1[st] Mersea Island Scout Group

Page 5 of 5

Independent Examination Report for 1st Mersea Island Scout Group Accounts for the year end 31[st] December 2024

1) As the income of the group is between £25,000 and £250,000, an independent examination of the accounts is the minimum requirement, in line with the Constitution of the Group.
2) There is no conflict of interests for me, Jenna Hopkins, undertaking the independent examination. I have no personal or financial connections with the 1st Mersea Island Scout Group or it’s trustees. There was no fee for this independent examination.
3) The record of my examination is contained within this report. I have cross referenced the bank statements, receipts and documents received with the Financial Statement for the year ended 31[st] December 2024.
4) I have reviewed the Group’s Constitution. The organisation is run by eight trustees who are responsible for the governance of the Group, four of whom are registered with the Charity Commission (Charity Number 269182). It is a small volunteer-run Scout Group. As the income for the 2023 financial year was less than £25,000, an independent review would not have been required.
5) The accounts documentation provided for the 2024 financial year is up-to-date and the Financial Statement provides the required information on the Charity’s financial position. I believe the records have been kept in compliance with the relative legislation.
6) I have compared the accounts of the charity with the charity’s accounting records.
- a. The details in the MIS accounting spreadsheet match the figures in the financial statement.
- b. A sample of the receipts provided were matched with entries in the MIS spreadsheet.
- c. Checked that Quickbooks figures matched those in the MIS spreadsheet.
- d. Compared the bank statements to the annual accounts in the MIS spreadsheet.
- e. The savings account statement spreadsheet figures match the MIS spreadsheet, however, I recommend that copies of the original bank statements are retained for future records.
In conclusion, the accounts are not materially inconsistent with the accounting records.
7) I have not been made aware whether the trustees have considered and identified any related party transactions in this reporting period, or whether the trustees have made the disclosures required. I recommend that the board review the meeting minutes and identify any disclosures relating to related party transactions.
8) There are no estimates used in the income or expenditure accounts. Estimations on the value of assets appear reasonable.
9) An assessment of the Group as a going concern is reasonable given the available information.
10) The income and expenditure statements are present, and the funds of the charity are identified in the statements and accounting spreadsheet.
11) During the review, no items were found that were material to the accounts which need further explanation. The savings account spreadsheet and Quickbooks balance sheet and financial activities were accepted in place of original bank statements for the Lloyds Savings Account, as I have been informed that this account has since been closed and the statements are no longer available. A recommendation for future record keeping is to have a clearer link between the receipts and the expenses logged in the accounting spreadsheet, to simplify the reconciliation.
12) The trustees’ annual report is consistent with the accounting records in the MIS spreadsheet.

Summary of recommendations from this independent examination:

Inform the Charity Commission of the new trustees for the Group.
Save original copies of all monthly statements for bank accounts owned by the group for the financial records going forward.
The board should review the meeting minutes and identify any disclosures relating to related party transactions in the reporting period.
Note which receipts match to the monthly expenditure accounting lines in the MIS spreadsheet to aid reconciliation and ensure a consistent record of all receipts and invoices.

The independent examination report on the 1st Mersea Island Scout Group accounts for the year end 31[st] December 2024 has been produced by:

Jenna Hopkins, 13 Duncan Road Colchester CO2 9AL

This report relates to an independent examination carried out under section 145 of the 2011 Act and that the examination has been conducted in accordance with the Directions given by the Commission, following guidance set out in: Independent examination of charity accounts: Directions and guidance for examiners (CC32).

Signed 10/11/25:

Jenna Hopkins

Independent examiner’s report to the trustees of 1st Mersea Island Scout Group

I report to the trustees on my examination of the accounts of the 1st Mersea Island Scout Group for the year ended 31[st] December 2024.

Responsibilities and basis of report

As the charity trustees of the 1st Mersea Island Scout 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 1st Mersea Island Scout Group accounts carried out under section 145 of the 2011 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 1st Mersea Island Scout Group as required by section 130 of the Act; or
the accounts do not accord with those records.

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.

Signed:

Name: Jenna Hopkins

Address: 13 Duncan Road, Colchester, CO2 9AL

Date: 10/11/25