_**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 2025
## 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 5
## Scrutineer's Statement
In my opinion the accounts are in accordance with the records produced to me and comply with the constitution.
Name: Nathan Haisman-Baker Address: 25 Mannering Gardens Westcliff-on-Sea Essex SS0 0BG Date: 1st June 2025
Ref: 4th6thLOS Scouts Accounts 2024 - 2025 V1 Draft
Created by: Nathan Haisman-BAker
_**Balance Sheet**_
## **4/6th Leigh-on-Sea Sea Scout Group**
## **Balance Sheet at 31st March 2025**
|**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**||**2024**
**£**
**112,680**
45,229
45,229
**157,909**|**2025**
**£**
**114,924**
48,245
48,245|
|---|---|---|---|
||||**163,168**|
Registered Charity No. 271215
Ref: 4th6thLOS Scouts Accounts 2024 - 2025 V1 DraftPage 2 of 5
Created by: Nathan Haisman-Baker
_**Bank Reconciliation**_
## **4/6th Leigh-on-Sea Sea Scout Group**
## **Bank Reconciliation 2024/25**
||**Opening Balance **|**Movement**|**Closing Balance**|
|---|---|---|---|
|**Savings Account**|43,812.33|-3,262.88|40,549.45|
|**Current Account**|1,416.73|6,278.41|7,695.14|
|**Total**|45,229.06|3,015.53|48,244.59|
|**Per Income & Expenditure**||3,015.53||
|**Per BS 2024 Accounts**|45,229.06|3,015.53|48,244.59|
|**Difference**|0.00|0.00|**0.00**|
Ref: 4th6thLOS Scouts Accounts 2024 - 2025 V1 DraftPage 3 of 5
Created by: Nathan Haisman-Baker
_**Income & Expenditure**_
## **4/6th Leigh-on-Sea Sea Scout Group**
## **Income & Expenditure Account for the year ended 31st March 2025**
|**Income**
Fund raising
Grants & Donations
Subscriptions
Gift aid
Hire of Premises
Camping & Trips
Uniforms & Badges
Interest
Regatta
Unallocated Income
**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
Regatta
Donations
Unallocated Expenditure
(Deficit)/ surplus for the year
Analysis of retained funds for the year
General Fund (deficit)/surplus||**2024**
**£**
3,586.30
10,534.26
6,940.11
3,140.77
6,706.00
2,054.48
961.61
499.42
-
-
**34,422.95**
1,846.82
1,143.00
23,373.25
5,879.45
2,440.90
1,380.16
4,352.67
2,549.05
2,712.89
69.94
-
-
**45,748.13**
-11,325
-11,325
-11,325||**2025**
**£**
249.46
4,687.50
6,459.84
1,622.93
10,161.50
1,578.72
230.00
604.74
501.92|
|---|---|---|---|---|
|||||**26,096.61**|
|||||2,058.55
1,228.00
2,241.55
4,847.16
2,065.05
2,688.40
174.65
1,725.50
909.07
60.89
5,059.00
23.26|
|||||**23,081.08**|
|||||3,015.53|
|||||3,015.53|
|||||3,015.53|
Registered Charity No. 271215
Ref: 4th6thLOS Scouts Accounts 2024 - 2025 V1 Draft Page 4 of 5
Created by: Nathan Haisman-Baker
_**FAR 31032025**_
## **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**|
|---|---|---|---|---|---|---|---|---|---|---|---|
||||Leasehold|||||||||
|A101|The Coal Hole,|High Street,LOS|premises|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|
||||Boats &|||||||||
|A103|Topaz SailingDinghy (2334)||Equipment||10.0%||£152|||£15|£137|
||||Boats &|||||||||
|A104|Gull Dinghy (Daybreak)||Equipment||10.0%||£54|||£5|£49|
||||Boats &|||||||||
|A105|Wanderer SailingDinghy (Gurkah)||Equipment||10.0%||£257|||£26|£231|
||||Boats &|||||||||
|A106|GRP Stem RowingDinghy (Anne)||Equipment||10.0%||£43|||£4|£39|
||||Boats &|||||||||
|A107|Topaz SailingDinghy (2333)||Equipment||10.0%||£152|||£15|£137|
||Rescue Boat &|40 HP Outboard (Arthur|Boats &|||||||||
|A108|Hand)||Equipment||10.0%||£162|||£16|£146|
||||Boats &|||||||||
|A109|Wanderer SailingDinghy (Zulu)||Equipment||10.0%||£257|||£26|£231|
||||Boats &|||||||||
|A110|GRP Stem RowingDinghy (Woffa)||Equipment||10.0%||£8|||£1|£7|
||||Boats &|||||||||
|A111|GRP Stem RowingDinghy (Niggle)||Equipment||10.0%||£43|||£4|£39|
||||Boats &|||||||||
|A112|GRP Stem RowingDinghy (Chudder)||Equipment||10.0%||£18|||£2|£16|
||||Boats &|||||||||
|A113|GRP Stem RowingDinghy (John Boy)||Equipment||10.0%||£43|||£4|£39|
||||Boats &|||||||||
|A114|Laser SailingDinghy||Equipment||10.0%||£54|||£5|£49|
||||Boats &|||||||||
|A115|Gull Dinghy (Mad)||Equipment||10.0%||£54|||£5|£49|
||||Boats &|||||||||
|A116|GRP Stem RowingDinghy (Squidger)||Equipment||10.0%||£18|||£2|£16|
||||Boats &|||||||||
|A117|Topaz SailingDinghy||Equipment||10.0%||£38|||£4|£34|
||||Boats &|||||||||
|A118|SailingEquipment||Equipment||10.0%||£268|||£27|£241|
||||Boats &|||||||||
|A123|GRP Stem RowingDinghy (Jane)||Equipment||10.0%||£806|||£81|£725|
||||Boats &|||||||||
|A124|GRP Stem RowingDinghy (Giga Chad)||Equipment||10.0%||£716|||£72|£644|
||||Boats &|||||||||
|A125|GRP Stem RowingDinghy (Woody)||Equipment||10.0%||£716|||£72|£644|
||||Boats &|||||||||
|A126|GRP Stem RowingDinghy (Squidock)||Equipment||10.0%||£716|||£72|£644|
||||Furniture &|||||||||
|A127|Furniture & Fittings||Fittings||10.0%||£1|||£0|£1|
||||Boats &|||||||||
|A128|Tandem Kayak||Equipment||10.0%||£653|||£65|£588|
||||Boats &|||||||||
|A129|Tandem Kayak||Equipment||10.0%||£653|||£65|£588|
||||Boats &|||||||||
|A130|Tandem Kayak||Equipment||10.0%||£653|||£65|£588|
||||Boats &|||||||||
|A131|Tandem Kayak||Equipment||10.0%||£653|||£65|£588|
||||Boats &|||||||||
|A132|Single Kayak||Equipment||10.0%||£563|||£56|£507|
||||Boats &|||||||||
|A133|Single Kayak||Equipment||10.0%||£563|||£56|£507|
||||Boats &|||||||||
|A134|Single Kayak||Equipment||10.0%||£563|||£56|£507|
||||Boats &|||||||||
|A135|Kayak Paddles||Equipment||10.0%||£594|||£59|£535|
||||Boats &|||||||||
|A136|SIB Sybil||Equipment||10.0%||£80|||£8|£72|
||||Boats &|||||||||
|A137|Tandem Kayak||Equipment||10.0%||£725|||£73|£653|
||||Boats &|||||||||
|A138|Tandem Kayak||Equipment||10.0%||£725|||£73|£653|
||||Boats &|||||||||
|A139|Single Kayak||Equipment||10.0%||£625|||£63|£563|
||||Boats &|||||||||
|A140|Single Kayak||Equipment||10.0%||£625|||£63|£563|
||||Boats &|||||||||
|A141|Kayak Paddles||Equipment||10.0%||£360|||£36|£324|
||||Boats &|||||||||
|A142|Kayak Trollies||Equipment||10.0%||£400|||£40|£360|
|||||||||||£0|£0|
|||||||||||£0|£0|
|||||||||||£0|£0|
||||||**Total:**|**£122,637**|**£107,790**|||**£1,301**|**£114,924**|
||||||NBV Per|||||||
||||||accounts||£108,297|||£106,996||
|**Depreciation:**|||||Difference||£507|||£105,695||
|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.
Ref: 4th6thLOS Scouts Accounts 2024 - 2025 V1 Draft
Page 5 of 5
Created by: Mark Slaughter