2025-03-31-accounts

Berrylands Scout Group

Scout HQ

Stirling Walk Surbiton KT5 9HY

Charity Number: 280767

Financial Report

1st April 2024 to 31st March 2025

Overview

Berrylands Scout Group provides Scouting to children in the Berrylands, Surbiton are, as part of the wider Scout Association’s national structure. The group is a locally managed charity with its own Trustee Board, but the Group’s governing documents are those of The Scout Association.

In the financial year 24/25, the Group reported a loss of £3,310 compared to a profit of £8,749 in 23/24. This is in the main due to:

• A reduction in summer income festival due to inclement weather reducing the level of attendance and subsequent stall sales

• Reduction in fireworks due to lower capacity. Due to the hall flooding issue the main hall was not available to use for stalls.

• Increases in energy costs of 100% due to market pricing and increased usage

• Some of the impact of the above adverse effects was offset by a one-off donation by a parent in the group of £17,546 based on event revenue matching.

A key continuing setback for the group was a flooding incident at the Scout HQ on Sterling Walk in 20[th] December 2023. This resulting in severe damage to the floor in the main hall, making it unusable for most group activities during 24/25 year. An insurance claim is currently on-going, with no confirmed outcome.

Hall hire has remained possible in limited circumstances, such as for the Al-Madina group which now uses another room generating income of £1,503.

There is an additional cost in this finance year of £2,460 for the hire of the hall at the United Reformed Church Tolworth, where Scout activities have been relocated to. It is anticipated that this cost may be recoverable from the insurance claim.

Basis of Reporting

The value of the Groups income and expenditure falls below the Charity Commission threshold of £100,000, thus allowing the accounts to be prepared on the more simplified basis of receipts and payments. This essentially means we account for money received and spent during the year, along with a statement of assets and liabilities. The group does not currently hold any funds which contain a restriction requiring to be accounted for separately. The following accounts represent the full accounts of the group. These accounts along with this report will be submitted to the Scout Association via the District Treasurer and the Charity Commission.

Fundraising and Payments Detail

Fundraising

The two key events organised for fundraising raised less for the following reason:

• Fireworks Night raised £3,633 (compared to £6,708 the previous year) due to lower venue capacity since the hall was not usable due to the flooding damage. Also no stalls could be located in the hall as is usually the case.

• Summer Festival raised £1,487 (compared to £8,305 the previous year) due to low attendance and sales linked to heavy rain the day of the festival, and expenses on food, drink and inflatable hire that couldn’t be mitigated.

The group luckily received a donation of £17,546 from the parent of a child in the group, using matchfunding from their employer.

P ayments

The final payment of £8,200 for a £20,200 Kingston District interest free refurbishment loan which was received in 2018/19 over 5 years. This amount was due the previous year was but deferred to this year with agreement with Kingston District Scouts, given risk on the BSG finances if additional unforeseen costs were incurred from the flood repair activity. Therefore the group has no loans outstanding.

Annual subscriptions of £7,231 were paid by parents, of which £4,672 were paid to the Scout Association (capitation fees), and £2,559 was retained by the group. Capitation fees are required to be paid on behalf of every member and is used to provide the national infrastructure to the scout movement as well as providing such things as personal accident cover.

The group has a number of other core costs which have to be paid before spending can be allocated to activities and these include, , rent, insurance, heating, lighting and water (£11,229). The cost of electricity and gas was £7,280 (compared to £3,864 in 23/24). This is due to both higher energy costs, and increased usage associated with the hall flooding repair work. Significant usage of hall heating (gas) and portable heater and dehumidifiers (electricity) were required to dry the hall sub-floor before the new floor could be installed. For example 24/25 electricity kWh usage was 220% of 23/24 usage. Some of this amount should be part of the insurance claim.

Note, whilst the Explorers section was re-established in January 2024, this section is administered at District level and so has not been included in the BSG financial accounts. During the time between the Explorer group starting activities and the Section being able to set up its own bank account, the BSG bank account supported with expenditure of £297 on behalf of Explorers in 23/24,and also received income of £397.77 which is included in these accounts. These amounts will be settled with the new Explorer account in 2025/6.

Future Opportunities

• Gift aid was not claimed during this period, but will be reclaimed retrospectively and included in the 2025/26 accounts

• There is the opportunity to hire out the hall, once the flood repair is complete

• The fixed term energy contract is due for review in 2026

• The potential installation of a septic tank will lead to a review of water providers. Whilst waste fees will no longer be paid, there will be a new cost to empty the tank in the future

Flooding Insurance Claim

As of these accounts closing there has been no progress on the insurance claim. Therefore no costs have been included, other than the cost for hall hire at the United Reformed Church Tolworth for £2,460. It is anticipated that this cost will be covered by the cost of the claim.

Berrylands Scout Group Accounts
Receipts and Payments Account	0
		Year Start	Year Start	Year Start
		Date	Date	Date
		01/04/2024	01/04/2023	01/04/2022
		2024/25	2023/24	2022/23
		£	£	£
Receipts
Donations, Legacies and Similar Income
Membership subscriptions		7,231	1,036	3,630
Less: Capitation to Scout Association		-4,672	-5,096	-2,112
Net membership subscriptions retained		2,559	-4,060	1,518
Donations		17,546	0	0
Membership and camping fees held in Go Cardless account		0	13,136	0
Explorers start up		398	0	0
Gift Aid		0	0	0
Business Rates Reimbursement		0	0	0
Sub total		20,503	9,076	1,518
Loans
District Loan		0	0	0
Sub total		0	0	0
Activities
Camping		2,483	1,332	0
Sub total		2,483	1,332	0
Fundraising
Fireworks		3,633	6,708	6,693
Summer Festival		1,487	8,305	5,267
Hall Hire		1,503	2,394	3,028
Other		320
Sub total		6,943	17,407	14,988
Investment Income
Bank interest		73	104	0
Sub total		73	104	0

Total Receipts		30,002	27,919	16,506
		2024/25	2023/24	2022/23
		£	£	£
Payments
Charitable Payments
Youth programme and activities		-2,140	-1,262	-1,115
Camping		-4,970	-5,884	-727
Kingston District Loan Repayment		-8,200	0	-8,000
Adult support and training		0	0	-80
Rent		-1,350	-1,350	-324
Water and Sewerage		-1,525	-466	-234
Electricity and Gas		-7,280	-3,864	-2,624
Insurance		-1,074	-1,061	-991
Kingston Council Business Rates		0	0	0
Repairs and Renewals		-1,396	-78	-94
Explorers start up			-297
Materials and equipment		-1,634	-1,541	-264
Badges & Uniforms		-1,283	-2,271	-838
Alternate Hall Hire for Group		-2,460	-1,095	0
Sub total		-33,312	-19,170	-15,292
Total payments	0	-33,312	-19,170	-15,292
Net of receipts/(payments)	0	-3,310	8,749	1,214
Cash funds last year end		30,090	21,341	20,127
Cash funds this year end		26,780	30,090	21,341
Statement of assets and liabilities at the end of the year
		2024/25	2023/24	2022/23
		£	£	£
Cash funds
Bank current account		20,053	10,300	14,791
Bank deposit account		6,727	6,654	6,550
Cash/Floats		0	13,136	0
Total cash funds	0	26,780	30,090	21,341
Liabilities
Loan from Kingston District		0	8,200	8,200
Total liabilities		0	8,200	8,200

The above receipts and payments account and statement of assets and liabilities were approved by the Trustees on 16th February 2026 (the date of the Executive Committee meeting that approved the accounts) and signed on their behalf by

Tim Chambers (Treasurer and Trustee)

Independent examiner's report on the accounts

Section A Independent Examiner’s Report

Report to the trustees On accounts for the year ended Set out on pages	Berrylands Scout Group	Berrylands Scout Group	Berrylands Scout Group
	2025	Charity no	280767
	3-4
	I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended31 / 03 / 2025.

As the charity's trustees, you are responsible for the preparation of the accounts in Responsibilities and basis accordance with the requirements of the Charities Act 2011 (“the Act”). of report I report in respect of my examination of the Trust’s 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 I have completed my examination. I confirm that no material matters have come to statement my attention in connection with the examination which gives me cause to believe that in, any material respect:

• the accounting records were not kept in accordance with section 130 of the Charities Act; or

• the accounts did not accord with the accounting records; or

• • the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination.

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:	signature below
	Ingrid Kachanakova

Relevant professional ACCA qualification(s) or body (if any):

Address: 27 The Ridings Berrylands

KT5 8HG

Section B Disclosure

Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).

Give here brief details of N/A any items that the examiner wishes to disclose .

Electronically signed by: Ingrid Kachanakova Reason: I am signing for the reasons as stated in the document. Signature: Ingrid Kachanakova Date: Feb 23, 2026 19:09:40 GMT Email: [e-mail]