_**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 Page 1 of 6 Created by: Mark Slaughter _**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 Page 5 of 6 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 Page 6 of 6 Created by: Mark Slaughter