Scrutineer's Report
Scrutineer's Report to the Trustees of the
4[th] /6[th] LEIGH-ON-SEA (ST CLEMENTS AND ST MARGARET’S) SCOUT GROUP Scout Council
I report on the accounts of the Group for the year ended 31[st] March 2022
Respective responsibilities of Trustees and Scrutineer
As the Group's/District's trustees you are responsible for the preparation of the accounts; you consider that neither the audit nor independent examination requirements of the Charities Act 2011 apply. It is my responsibility without carrying out an audit or independent examination to scrutinise the accounts and to report to you.
Basis of Scrutineer's Statement
In accordance with the directions given in the Group's/District's constitution, I have scrutinised the records and the accounts set out on pages 2 to 10
Scrutineer's Statement
In my opinion the accounts are in accordance with the records produced to me and comply with the constitution.
Name: Mark Slaughter Address: 45 Quorn Gardens, Leigh-on-Sea, SS9 2TA Date: 24th January 2023
Ref: 4th6thLOS Scouts Accounts 2021-22 v1.xlsx
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Balance Sheet
4/6th Leigh-on-Sea Sea Scout Group
Balance Sheet at 31st March 2022
| Fixed Assets at book value Leasehold premises (Coal Hole) & Equipment & Boats Current Assets Balances at bank and in hand Debtors & Prepayments Current Liabilities Accruals & deferred income Net Current Assets Net Assets** Registered Charity No. 271215 |
2021 £ 105,444 49,793 49,793 155,237 |
2022 £ 105,221 66,758 66,758 |
|---|---|---|
| 171,979 | ||
Ref: 4th6thLOS Scouts Accounts 2021-22 v1.xlsxPage 2 of 6
Created by: Mark Slaughter
Income & Expendature
4/6th Leigh-on-Sea Sea Scout Group
Income & Expenditure Account for the year ended 31st March 2022
| Income Fund raising Grants & Donations Subscriptions Gift aid Hire of Premises Camping & Trips Uniforms & Badges Interest Unallocated Income Refund - Utility Bill Expenditure Gas & Electricity Utilities Water Rates Buildings maintenance Boat running & maintenance mooring General running & administration Insurance Fund raising costs Camping & Activity Expenses Uniforms & Badges Bank Charges Capitation Fee Donations Unallocated Expenditure (Deficit)/ surplus for the year Analysis of retained funds for the year General Fund (deficit)/surplus |
2021 £ - 20,120.00 481.37 - 2,550.45 - - 50.58 - 132.33 23,334.73 2,158.11 447.00 3,456.29 30.00 18.50 2,629.88 - - - 60.00 1,950.00 200.00 - 10,949.78 12,385 12,385 12,385 |
2022 £ - 16,107.72 9,374.31 - 500.00 - - 88.12 - - |
|---|---|---|
| 26,070.15 | ||
| 1,942.07 436.00 2,998.96 - 745.19 2,674.19 - 250.29 - 58.50 - - - |
||
| 9,105.20 | ||
| 16,965 | ||
| 16,965 | ||
| 16,965 |
Registered Charity No. 271215
Ref: 4th6thLOS Scouts Accounts 2021-22 v1.xlsxPage 3 of 6
Created by: Mark Slaughter
Bank Reconciliation
4/6th Leigh-on-Sea Sea Scout Group
Bank Reconciliation 2021/22
| **Opening Balance ** | Movement | Closing Balance | |
|---|---|---|---|
| Savings Account | 7,980.13 | 35,088.12 | 43,068.25 |
| Current Account | 41,813.17 | -18,123.17 | 23,690.00 |
| Total | 49,793.30 | 16,964.95 | 66,758.25 |
| Per Income & Expenditure | 16,964.95 | ||
| Per BS 2022 Accounts | 49,793.30 | 16,964.95 | 66,758.25 |
| Difference | 0.00 | 0.00 | 0.00 |
Ref: 4th6thLOS Scouts Accounts 2021-22 v1.xlsxPage 4 of 6
Created by: Mark Slaughter
Notes to the Accounts
4/6th Leigh-on-Sea Sea Scout Group
Notes to the Accounts
For the Year Ended 31st March 2022
1. Accounting Policies
1.1. Accounting Conventions
The accounts for 2019/20 have been prepared on a Receipts and Payments basis in accordance with the Charity reporting and accounting: the essentials November 2016 (CC15d) published by the Charities Commission of England and Wales, and the Scout Organisation Guidance LT103950 Edition 3 (13th Nov 2017).
1.2. Depreciation
Depreciation is provided on tangible fixed assets at rates calculated to write off the cost or valuation less residual value of each asset evenly over its expected useful life as follows:
Fixtures and fittings - 10% p.a. Boats and equipment - 10% p.a. Freehold property - 100% (see note 6) Leasehold premises over 50 years - Nil
2. Fixed Assets
| At 1st April 2021 Charge for the Year Net Book Value At 31st March 2022 |
Leasehold Premises 103,214 - 103,214 |
Freehold Property - - - |
Fixtures and fittings 2 - 2 |
Equipment and boats 2,228 223 2,005 |
Total 105,444 223 |
||||
|---|---|---|---|---|---|---|---|---|---|
| 105,221 |
3. Leasehold Premises - 35/36 High Street, Leigh on Sea - The Coal Hole
The premises are held under a 125 year lease expiring in the year 2109 and are the subject of a separate trust deed dated 21st March 1984.
The trustees believe that the current value of the premises is in excess of the cost.
4. Freehold Property, built on land in trust - The Cabin, Barnard Road, Leigh on Sea
The premises were rebuilt in approximately 1960 by the Scout Group on land donated by a scouter and held in trust for the use of 4th/6th Leigh Scouts. The trustees in this respect are the Parochial Church Council of St Margaret's Church.
Under the terms of the trust, in the event that 4th/6th Scouts is disbanded, the beneficial interest in the land will revert back as to 50% to St Margaret's Church and 50% for the benefit of scouting in Southend-on-Sea. Accordingly, the value of the Cabin was written down to £1 by the trustees in the 2103/14 accounts.
5. Fixed Assets Valuation Restatement
The table in note 2 above shows the straight line depreciation of the fixed assets as per the accounting policy noted in the 2013/14 accounts. This provides a fixed asset valuation higher than the 2017/18 accounts by £2,311. This revised fixed asset valuation will be used going forward and the straight line depreciation methodlogy used for future accounts.
Ref: 4th6thLOS Scouts Accounts 2021-22 v1.xlsx
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Created by: Mark Slaughter
FAR 31032022
4th/6th Leigh-on-Sea Scout Group Fixed Asset Register
| Asset No. | Description | Asset Type | Date Purchased | Depreciation Rate |
Cost | Net Book Value b/f |
Disposal date | Disposal Sale Value |
Depreciation Curret Year |
Net Book Value c/f |
|---|---|---|---|---|---|---|---|---|---|---|
| A101 | The Coal Hole,High Street,LOS | Leaseholdpremises | 01/04/1984 | 0.0% | £103,214 | £103,214 | £0 | £103,214 | ||
| A102 | The Cabin,Barnard Road,LOS | Freeholdpremises | 01/04/2013 | 100.0% | £19,423 | £0 | £0 | £0 | ||
| A103 | Topaz SailingDinghy (2334) | Boats & Equipment | 10.0% | £209 | £21 | £188 | ||||
| A104 | Gull Dinghy (Daybreak) | Boats & Equipment | 10.0% | £74 | £7 | £67 | ||||
| A105 | Wanderer SailingDinghy (Gurkah) | Boats & Equipment | 10.0% | £353 | £35 | £317 | ||||
| A106 | GRP Stem RowingDinghy (Anne) | Boats & Equipment | 10.0% | £59 | £6 | £53 | ||||
| A107 | Topaz SailingDinghy (2333) | Boats & Equipment | 10.0% | £209 | £21 | £188 | ||||
| A108 | Rescue Boat & 40 HP Outboard(Arthur Hand) | Boats & Equipment | 10.0% | £223 | £22 | £200 | ||||
| A109 | Wanderer SailingDinghy (Zulu) | Boats & Equipment | 10.0% | £353 | £35 | £317 | ||||
| A110 | GRP Stem RowingDinghy (Woffa) | Boats & Equipment | 10.0% | £11 | £1 | £10 | ||||
| A111 | GRP Stem RowingDinghy (Niggle) | Boats & Equipment | 10.0% | £59 | £6 | £53 | ||||
| A112 | GRP Stem RowingDinghy (Chudder) | Boats & Equipment | 10.0% | £25 | £2 | £22 | ||||
| A113 | GRP Stem RowingDinghy (John Boy) | Boats & Equipment | 10.0% | £59 | £6 | £53 | ||||
| A114 | Laser SailingDinghy | Boats & Equipment | 10.0% | £74 | £7 | £67 | ||||
| A115 | Gull Dinghy (Mad) | Boats & Equipment | 10.0% | £74 | £7 | £67 | ||||
| A116 | GRP Stem RowingDinghy (Squidger) | Boats & Equipment | 10.0% | £25 | £2 | £22 | ||||
| A117 | Topaz SailingDinghy | Boats & Equipment | 10.0% | £52 | £5 | £47 | ||||
| A118 | SailingEquipment | Boats & Equipment | 10.0% | £368 | £37 | £331 | ||||
| A119 | Laser SailingDinghy | Boats & Equipment | 10.0% | £0 | £0 | £0 | ||||
| A120 | GRP Stem RowingDinghy | Boats & Equipment | 10.0% | £0 | £0 | £0 | ||||
| A121 | GRP Stem RowingDinghy | Boats & Equipment | 10.0% | £0 | £0 | £0 | ||||
| A122 | Speedbreed SailingDinghy | Boats & Equipment | 10.0% | £0 | £0 | £0 | ||||
| A123 | Furniture & Fittings | Furniture & Fittings | 10.0% | £2 | £0 | £1 | ||||
| Total: | £122,637 | £105,443 | £223 | £105,220 | ||||||
| NBV Per | ||||||||||
| accounts | £106,273 | £108,584 | ||||||||
| Depreciation: | Difference | £830 | £108,361 | |||||||
| Depreciation is | provided on tangible fixed assets at rates calculated to write off the cost or valuation less | estimated residual value of | each asset | |||||||
| Fixtures & Fittings | 10% p.a. | |||||||||
| Boats & Equipment | 10% p.a. | |||||||||
| Freehold Property | 100% (see note 1) | |||||||||
| Leasehold premises over 50 years | Nil |
Note 1.
Freehold property depreciation: The Cabin, Barnard Road was rebuilt around 1960 by the scout group on land donated by a scouter and held in trust for the use of 4th/6th Leigh Scouts. The trustees in this respect are the Parochial Church Council of St Margarets Church. Under the terms of the trust, in the event 4th/6th Leigh Scouts is disbanded, the beneficial interest in the land reverts back as 50% to St Margarets Church and 50% for the benefit ofscouting in the Southend-on-Sea area. Accordingly, the value of the Cabin has been written down to £1.
Net Book Value:
Based on insurance valuation in April 2019
Ref: 4th6thLOS Scouts Accounts 2021-22 v1.xlsx
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Created by: Mark Slaughter