LT700ixi6 - Independent EXamine￿S Rep)rt tothe Trustees (January 20241 England & Wales Unquallfied report for a non-company charity preparing receipts and payments accounts with a gross income of £250,000 or less in the relevant financial year Independent examiner's report to the trustees of ￿rst Twyford Scout Group I report to the trustees on my exam¢natlon of the accounts of the First Twyford Scout Group forthe yearended 31st March 2024 Responsibilities and basis of report As the charitytrustses of the First Twyford Scout Group y¢)u are responsible for the preparation of the accounts in accordance with the requirements of the Charf(ies Act 2011 llhe Act'l. I report in respect of my examination of the First Twyford 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 Chaiity Commission under section 14515llbl of the ACL Independent &Yamlner's statement I have completsd my examination. I confimi that no material matters have come to my attention in connection with the examination gNing me causeto believe th* in any material respect accounting records were not kept in respect of the FirstTwyford Scout Group as ￿qUired by secbon 130 of the ACL. or Z the accounts do not accord with those record& I have no concerns and have come ?cros5 no other matteT5 in connection wth the examInat￿ntO which attention should be drawn in thi5 report in orderto enable a proper undetstanding of the accounts to be reached. Signed: Namv. WJGk)bii ￿TeL Relevant prOfe￿10nd1 qualificatlon or membership of professional bodies Irf any): FC A L*i LTr I C A E thj Addres&. I ¥IÉQMIT¢tGE blivc, TwYtERb, eeoilsth Wf pG10 9 11 T 11 oci 14 Date: #SkiJl$ForLife 1st Twyford Scout Group Receipts and Payments Account Fortho y••r from To 314Aafr24 Receipts and payments 2023124 R8•trictsd Fund• 2022123 Gen•rnl& R•8•r¥• Totsl funds Totsl fvnd• Receipts 7JlS 7J15 251 9.725 Fundrn4$1ffj &379 MinityJsHi HQ FIK? 7>19 7T9 Benk interest 711 31275 3131 1st Twyford Scout Group Receipts and Payments Account Forthgygar from 014pr43 To 314Iar-24 2023124 Restrlctsd 2022123 GO￿ra1 & T¢)tal fvnds Total fund• Payments AduKsupwtanJban 75 75 FW&W 703 42DD 47X 34 7.179 7.179 7.762 teriaLs 218 cioanir¥0fPt￿*s OtherL¥)5ts 141 Subtotsl 21,IT5 21.t75 Fyndrntslnqexp8rn 169 Marqu￿Hre 161 Subtotsl TotalGmssWendify 37.726 7,95&02 31563 37.725 1,621 Transfers b•twoen fvnd8 123. 130M2 Cash funds tIHsy￿r¢Ad 121370.9 123,001 123,99 Statement of assets and liabiSities at the end of the year 2023124 2022123 Gon•rdl & Rg¥trl¢ted Fund$ Totalfunds Total funds Cash fvnds Inv￿tMentfUTr18 80016 C8shlFtkgt8 Total cashfundB iU3n92 630 123.001 123,992 Oth•rmonetary au•ts Taxdaim Sub t<> In¥￿IMenta&s•ty InvestmenlrKorffj.dwAil Shop stock 0￿￿510r Landand 747 717 1657 12.66T 6269 Sybt(lal 584957 499.819 LiabilitiPS Ac￿￿￿￿￿0t￿ Funrlraiwj Fam& Monies H£hafor IsiTYWr]Arr*eryClub Subtotal Thg above r•eeipts and payments a¢countand •lat•m•nt of ••••ts and hbllitl•• w•r• •ppYoved by th• Trusto8• 19th S•ptember2024and 819ned on th•ir alf by Print Name John March Chalr Sally Richards TreaSu￿r Trustees, Annual Report For the period From (startdate) to end date Section A Reference and administTation detai Charity name 1st Twyford Scout Group Registered Charfty number (if any) Charity's principal address Head uarters Loddon Hall Road ord, 8&rkshire Postcode Names of the charty trustses who manage the charfty Trustee Name Offjce (If any) Group Scout Leader Group Chairman Member Member Member Member Member Treo5urer Member Member Dates acted if notfor whole year John Toy John March Jane Moore BSL Alan Foord Paul Haynes Sheila Hayes Chrls Wiseman Kevin Townsend James Pennington Martin Hillier 10 Names and addresses of advisers Type ofadvisor Name Address ec ionB Structure, governance and management De5CTiption of the charlty's trusts Typg of goveTnlng dorjjment The Group's goveming documents are those of the The Scout Assoclation. They con3￿t of a Royal Charter, whlGh in turn glves authority to the Bye Laws of the Association and The Policy, anisation and Rules of The ScoutAssocl8tion. {e.9. trust deed. consutuuon) I LT700001 Howth8 charity 15 constiluled le.g. tw$t, assodallon, company) The Group is a trust estsblished under its rules which are common to all Scouts. Trustee selectlon methods le.g. appolnted ty. elected by) The Trustees are appointed in accordance with the Policy, Organisation and Rules ofThe ScoutAssociatton. Additional govemance Issues The Group is managed by the Group Executive Cornmittee, thè members of which are the 'Charity Trustees, of the Scout Group whlch is an edu¢8tlonal charity. As charlty trustees they are responsible fo complylng legislation applicable to charities. Thi5 includes the registration, keeping proper accounts and making returns to the Charity Commission as appropriate. Policies and procedures adopted for: a) the indu¢lion and trainlng of tnjstees. bl trustee. consideration of major risks and the systems and procedures to manag¢ them The Committee consists of 3 independent represenlatives, Chair, Trèasurer and Secretary together wilh the Group Scout Leaders, individual section leader5 and parenvs representatlon and meets every month. This Group Executive Committee exists to support the Group Scou Leader in meeting the responsibilities of the appointrnenis and is responsible for. The malntenance of Group propety,. The raising of funds and the administrdtion of Group finance: The insurance of persons, property and equipmenL' Group public occasions: Assisting in the recrultrnent of leaders and other adult support Appointing any sub committees that may be required.. Appointing Group Adminlstrators and Advisors other than those who are elected. Section B Structure, yovernance and management Icontinuedl Rlsk and Internal Control The Group Executlve Committee has identtfied thè major risks to which they bglieve the Group Is exposed, these have been reviewed and systems have been established to mitigate agalnst them. The main areas of concem that have been identif￿￿ are: Damage to the building. propety and equipmenL The Group would request the use of buildlngs, propety and equipment from neighbouring organisations such as the church. COTnmunity centre and other Scout Groups. Similar recipriKal arrangements 6XlSt with these organisalions. The Group has sufficient buildings and contents insurance in place to mrtlgate against pemwnent ios& 2 LT700001 Injury to leaders. helpers. supporters and members. The Group through the capitation fees contributes to the Scout AssoGiations national accident insurance policy. Risk Assessments are undertaken before all activities. Reduced Income from subscrfptions Iljnd ralsing. The Group Is primarily reliant upon income from subscriptions and fundraising. The group does hold a re5etve to ensure the continuity of acttvities should there be a major reduction in income, suchas as occured during 2021121 due to COVID. The reseTve is sufficient to keep the Group in operation for a period slgnlficantty in excess of 12 months. The Committee could ralse the value of subscriptions to increase the Income to the group on an ongoing basls, either temporarily or permanently. Reductton or1055 of leaders. The group is totally reliant upon volunteers to run and admlnlster the activities of the group. If there was a reductton In the number of leaders to an unacceptable level in a particular section or the group as a whole then there would have to bè a conlra¢tion, consolidation or c105ure of a sectlon. In thè wotst cgse scenarfo the complete closure of the Group. Reduction or loss of members. The Group provides activities for all young people aged 6 to 18. If there was a reduction in membership in a particular section or the group as whole then there would have to be 8 contraction, consolidatlon or closure of a 5ectlon. In the worst case scenario the complete closure ofthe Group. Th& group has in place systems ofintemaj controls that are designed to provlde reasonable assuran￿ agalnst matertal mlsmanagement or loss, these include 2 signatories for all payments and comprehensive insurance policies to ensure that insurable risks are covered. Section C Objective5 and activities Summary or tiie oijiects or rile cn8riiy sei out in its goveming do¢ument The obJectiVè5 of the group are as a unit of the Scout Assoclation. The Aim of The Scout Association is to promote the development o young people In achieving their full physical, intellectual, soclal and spiritual potentials, as indivlduals, a5 responsible citizens and a$ members of their local natlonal and intemalional communities. The method of achièving the Aim of the AssocFation Is by provlding an enjoyable and attractive schÈme of progresslve training. based on the Scout Promise and Law and guided by adult leadership. Scoutlng exlsts to acttvely engage and support young people in thei personal development, empoweTin9 them to make a positive contribuuon to society. As Scouts we are gulded by Integrity. Respec( Care, Belief and Co- operation. 3 LT700001 Summary ofthe main acilvlties In reiatlon to these objects arious 8Ctivities, camping, etc Publio Benerrt ststement The Group meets the Charity Commission's public benefit crtteria under both the advancement of education and the advancement ofcitizenship or community development headlngs. Soclion D Achiévements and performance Summary of the main achi8vements of the charity during Ihe year 1) Growing the membership of the Group by providing worthwhile and stimulating programmes foryoung people. ec Financial Review Bulldlng DIBclosure The Trustees continue to recognise the Phoenix Building in the accounts. following the same accounting principles. from one accounting pEriod to the next and thereby allowlng meaningful comparisons beiween years. As in prfor years, the asset 15 held at its insurance valuation. It is unlikety that the building will be sold by the Charlly. The disclosure of the buildlng's value does, however, provide an indication of what fundraising would be required for major repairs and refurbishment (a new roof would likely be easily over one hundred thousand and require more than the CharitV$ cash assets. At the moment the roof is in good conditionl- The Trustees continue to maintain the building lo a high 5tandaTd. although expect maintenance costs to increase as the building ages. ReseNes Pollcy The Group held reserve5 of approxlmately £93,000, plus a furthe £29.000 in the maln accounts agalnst this at year end. Brfef statement of the charity's polrcy on reserves 4 LT700001 The Group's policy on reserves is to hold sufficient resources to conttnue the charitable activibes of the group should income and fundraising acttvities fall short. The Group Exe¢utive Committee Considers that the group should hold a sum equivalent to 12 months running cost& circa £35,000. As stated in Building's disclosure note above, the Charity's cash reserves, whilst large for day to day running. wou5d unlikely cover Ihe major refuTbishment costs of the building for which addition81 fund raising would be required. On this basis the Trustees believe the reseNes to be approprlate forthe Charity's purpose. Quantify 8nd explain any designations t>etsils of any funds materfalty in deficrt {cir¢umstances plus steps to eliminate) NIA Further financi￿ revlew detsils Inveslment Policy . the charitys principal sources offvnds (i The Group's net Income and Expenditure Is very small and as a consequence does not have sufficient funds to invest in longer-term investment5 such as stocks and shares. The Group has therefore adoptsd a low risk strategy to the invesbnent of its funds. All funds are held in cash using only mainstream banks or building societies. . how experKliture has support8d the key objectives of the charity. The Group Executive regularty monltors the levels of bank balances and the interest rates received to ensure the group obtains maximum value and income from its banklng arrangements. 0￿s1onallY May Involve using an account that requires a period of notice before funds may be withdrawn, before doing so the Group Executrve consid&rs the cash flow requirement& Section F Other Optional Information Plans forfuture periods {details of any 51gnificant activitles planned to achieve them) Various fundraising activtlies Replacement of the Group minibu8es and other scouting equipment as required 5 LT700CKJI Section G Oeclaralion The trustees declare that they have approved the Irustees, rekX)rt above Signed on behalf of the charitys trustees Slgnature(S) Full name(s} Salty Richards John March Position (eg Secretary, Chair) Treasurer Group Chairman Date 7 LT700001