2023-12-31-accounts - 1st Headcorn Scout Group

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1st Headcorn Scout Group Trustees’ Annual Report

for the period from 1st January to 31st December 2023

Section A Reference and administration details

Charity name 1st Headcorn Scout Group Other names the charity is known by Headcorn Scouts Registered charity number 281713 Charity’s principal address Little Maplesden, Stepneyford Lane, Benenden, Cranbrook, Kent, TN17 4BP Group registration number with the Scout Association 29539

Group registration number with the Scout Association

The charity trustees who manage the charity

Name	Office(if any)	Dates acted if notfor wholeyear
Philip Harris	Group Scout Leader
Daniel Langford	Scout Leader
Jennifer Sargent	Cub Scout Leader
Raymond Burr	Beaver Scout Leader
Ann Carroll	Group Chair
Helen Anderson	Group Secretary
Sally Harris	Group Treasurer
Janet Scaysbrook
Michael Brook-Foster MBE
Martina Cooper		To 13.06.23
Susan Spain		To 13.06.23
Aoife Cooper		To 13.06.23
Jennie Burr
Loughlin Cooper

The custodian trustees (in whom, as trustees, the charity’s property is vested and who act under the charity trustees’ instruction)

Ann Carroll, Kevin Harper, Simon Rickett and Philip Harris

Independent Examiners McCabe Ford Williams, Chartered Accountants, Bank Chambers, 61 High Street, Cranbrook, Kent, TN17 3EG Solicitors Kingsfords, 5/7 Bank Street, Ashford, Kent, TN23 1BZ Bankers NatWest Bank, Ashford, Kent, TN24 8SH

Section B Structure, governance and management

Type of governing document

The Group’s governing documents are those of the Scout Association. They consist of a Royal Charter, which in turn gives authority to the Bye Laws of the Association and The Policy, Organisation and Rules of The Scout Association .

How the charity is constituted

The Group is a trust established under its rules which are common to all UK Scout Groups.

Trustee selection methods

The trustees are appointed in accordance with The Policy, Organisation and Rules of The Scout Association.

Additional governance issues

The Scout Group is an educational charity and is managed by the Group Trustee Board, the members of which are the Group’s “charity trustees”. As such, they are responsible for complying with legislation applicable to charities. This includes registration, keeping proper accounts and making returns to the Charity Commission as appropriate.

The Board consists of 3 independent trustees (chair, treasurer and secretary) together with the Group Scout Leader, individual section leaders, other leaders within the Group, supporters and parents’ representatives, and meets approximately bi-monthly.

The Group Trustees Board exists to support the Group Scout Leader in meeting the responsibilities of the appointment, in particular for:

the maintenance of Group property;
the raising of funds and the administration of Group finance;
the insurance of persons, property and equipment;
Group public occasions;
assisting in the recruitment of leaders and other adult support;
appointing any sub committees that may be required;
appointing Group administrators and advisors other than those who are elected.

Risk and internal control

The Group has in place systems of internal controls that are designed to provide reasonable assurance against material mismanagement or loss. These include:

Damage to the building, property and equipment. The Group has sufficient buildings and contents insurance in place to mitigate against permanent loss.
Injury to members, leaders, helpers, supporters and third parties. The Group, through the membership fees and the payment of a supplementary premium, is included in the Scout Association’s national accident insurance and public liability policies. Risk Assessments are undertaken before all activities.
Financial irregularity. At least three trustees have online access to view bank transactions and balances.

Section C Objectives and activities

The charity’s objectives as set out in its governing document The objectives of the Group are as a unit of the Scout Association.

Scouting exists to actively engage and support young people in their personal development, empowering them to make a positive contribution to society.

Public benefit statement

The Group meets the Charity Commission's public benefit criteria under both the advancement of education and the advancement of citizenship or community development headings.

Section D Achievements and performance

Group achievements

The Group consists of three sections: Beaver Scouts, Cub Scouts and Scouts. All three are thriving, with buoyant membership. Each section carries out its own adventurous programme of activities. The Group as a whole achieved the following:

The Group performed a play for three nights during February half-term week. Entitled “The Case of the Missing Oranges”, it was written by one of the Group’s leaders and many of the boys and girls in the Group took part. As well as raising the Group’s profile within the community and earning a significant sum for funds, this kind of activity teaches the value of commitment; is an excellent confidence builder; and provides constructive indoor activity during the coldest and wettest part of the year.

The Remembrance Sunday observance in our village is always well supported, and the Group was complimented by the Parish Council and others for its excellent turnout and conduct.

This year’s Christmas project involved spending several evenings collecting a large quantity of food items from our village, for a Kent-based Food Bank who later said that we alone had collected enough for more than 3,500 meals.

Section E Financial review

The charity’s policy on reserves

The Group’s policy on reserves is to hold sufficient unrestricted funds to continue the charitable activities of the Group should fundraising or other income fall short, or should unforeseen expenditure occur. The trustees consider that a sum equivalent to six months gross expenditure is appropriate, amounting to approximately £16,000. The actual amount at the year end was £22,568. This excess is currently being spent on long term improvements to the Group’s premises.

The memorial fund

The Paul Walton Memorial Fund was established in 1987 in memory of a member of the Group who died aged 16 in a tragic accident. It is a restricted fund, and exists “ to provide financial assistance to individual members of the Scout Group to enable them to participate in Scout camps or expeditions ”. In the thirty-six years it has existed, the fund has given assistance totalling more than £3,600 to 21 boys and girls.

Investment policy

All funds are held in cash using only mainstream banks.

Section F Plans for future period and other optional information

Future plans

Today’s generation of children have missed a great deal during the coronavirus pandemic, and we intend to continue to play our part in filling some of those gaps.

Section G Declaration

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees, 24 March 2024

Philip Harris, Group Scout Leader

Ann Carroll, Group Chair

1st Headcorn Scout Group Receipts and Payments Account

for the period from 1[st] January 2023 to 31[st] December 2023

	This year unrestricted funds	This year restricted funds	This year total funds	Last year total funds
	£	£	£	£
Receipts
MEMBERSHIP SUBSCRIPTIONS(see note 2)
Received from members	7,019		7,019	6,469
Lesspaid on	-3,366		-3,366	-3,430
Net membershipsubscriptions retained	3,653	0	3,653	3,039

DONATIONS AND GRANTS
Donations	3,581		3,581	1,327
Grants			0	1,360
Gift Aid	1,085		1,085	964
	4,666	0	4,666	3,651
ACTIVITIES(gross)
Camps and expeditions	13,824		13,824	8,227
Other activities and outings	1,096		1,096	1,866
	14,920	0	14,920	10,093
FUND RAISING(gross)
Quizzes	2,222		2,222	2,593
Pantomime/play	1,301		1,301	1,293
MayFair	698		698	773
Other events(under £500 each)	594		594	742
	4,815	0	4,815	5,401
INVESTMENT INCOME RECEIVED
Interest	14		14	7
	14	0	14	7
OTHER INCOME
Hire of equipment andpremises	4,347		4,347	4,049
Miscellaneous receipts			0	48
	4,347	0	4,347	4,097

TOTAL RECEIPTS	32,415	0	32,415	26,288

1st Headcorn Scout Group Receipts and Payments Account

For the period from 1[st] January 2023 to 31[st] December 2023

	This year unrestricted funds	This year restricted funds	This year total funds	Last year total funds
	£	£	£	£
Payments
YOUTH PROGRAMME AND ACTIVITIES
Camps and expeditions	12,662		12,662	7,733
Other activities and outings	1,908		1,908	2,346
Contribution towards campingfees			0	250
Purchase of badges,cards and books	701		701	742
Trainingaids and materials	1,621		1,621	1,203
Wreaths	100		100	125
	16,992	0	16,992	12,399

PREMISES
Water and drainage	597		597	571
Lighting,heatingand cleaning	4,229		4,229	3,927
Licences and Insurance	2,184		2,184	2,062
Repairs,renewals and otherpremises costs	3,896		3,896	1,801
	10,906	0	10,906	8,361
MINIBUS EXPENSES
Licence and insurance	1,021		1,021	999
Repairs and maintenance	1,096		1,096	127
Diesel and oil	394		394	360
	2,511	0	2,511	1,486
FUND RAISING EXPENSES
Quiz nights	497		497	783
Pantomime/play	29		29	43
MayFair	75		75	81
Other fundraisingexpenses			0	117
	601	0	601	1,024
OTHER PAYMENTS
Equipment renewals	614		614	1,613
Insurance	52		52	52
Retirementgifts			0	15
Ukraine appeal			0	500
Miscellaneouspayments	351		351	566
	1,017	0	1,017	2,746

TOTAL GROSS EXPENDITURE	32,027	0	32,027	26,016

ASSET AND INVESTMENT PURCHASES
Boiler replacement and system alteration	5,400		5,400	0
New LED lighting	1,132		1,132	0
Acousticpanels	2,124		2,124	0
Sound system	779		779	0

TOTAL PAYMENTS	41,462	0	41,462	26,016

1st Headcorn Scout Group

Receipts and Payments Account for the period from 1st January 2023 to 31st December 2023

	This year unrestricted funds	This year restricted funds	This year total funds	Last year total funds
	£	£	£	£
Summary
Receipts lesspayment	-9,047	0	-9,047	272
Cash funds lastyear end	31,615	1,617	33,232	32,960
Cash funds thisyear end	22,568	1,617	24,185	33,232

1st Headcorn Scout Group Statement of Assets and Liabilities at 31[st] December 2023

	31.12.23 unrestricted funds	31.12.23 restricted funds	31.12.23 total funds	31.12.22 total funds
	£	£
Cash funds
Bank accounts	22,568	1,617	24,185	33,232
	22,568	1,617	24,185	33,232
Other monetary assets
Fees and costspaid in advance	549		549	0
	549	0	549	0
Assets for the charity's own use
Meetinghall,at cost	357,663		357,663	357,663
Motor vehicle(see note 3)	250		250	250
Equipment,furniture,etc.(see note 4)	20,000		20,000	12,000
	377,913	0	377,913	369,913
Liabilities
Fees received in advance	0	0	0	0

Assets less Liabilities	401,030	1,617	402,647	403,145

Notes to the Accounts

1. Restricted funds

Transactions during the year were as follows:

Notes to the Accounts 1. Restricted funds Transactions duringtheyear were as follows:
	"The Paul Walton Memorial Fund" £	This year total £	Last year total £
Balance brought forward	1,617	1,617	1,867
Amounts received:
Donations			0
Interest			0
Amountspaid:
Contribution towards campingfees			-250
Balance carried forward	1,617	1,617	1,617

The purpose and management of the "Paul Walton Memorial Fund" is described in section E of the trustees' report.

2. Membership subscriptions

Subscriptions are collected from members. Part of those subscriptions is paid on in the form of a membership levy to help defray the Scout Association’s costs at District, County and National levels. The amount paid on is shown in the accounts as a deduction from the subscriptions received.

3. Motor vehicle

The Group's vehicle is a 17-seater minibus purchased second-hand in 2015. At the end of 2023 it was considered to have a value of £250.

4. Equipment, furniture, etc.

The Group owns furniture and equipment with a value of approximately £20,000. Its replacement value is approximately £29,000.

The above receipts and payments account and statement of assets and liabilities with accompanying notes were approved by the Trustees on 24 March 2024 and signed on their behalf by

Ann Carroll Group Chair

Sally Harris Group Treasurer

CHARITY COMMISSION FOR ENGLAND AND WALES Independent examiner's report on the accounts Section A Independent Examiner's Report R?port to the trustee$ 1* Headcorn Scoui Group On a¢wunts for the year ended 31 December 2023 Charity no lif any) 281713 Sèt out on pag•S One lo seven11 tD 71 I report lo the trustees on my examination of the a¢Vts of the above charity 1.the Trust.) ft)r the year ended 31 Dember 2023. R•sponsibiliti95 and basis of report As th& charity's trustee5. you are responsible ftsr Ihe preparation ol the accounts in accordan with the 18quirements of the Charities Act 2011 1.the Act"). I report in respect of tny examination ol the Trusl's accoun15 carried out under section 145 of th9 2011 Act and in carrying oul my examination, I have followed all the applicable Diraetions given by the Charity Commi$$ion under section 1451Sllbl ol the Act. Independent I hav8 completed rny examination. I confirm that no material matters have ex8mlner's statement come to my attention in connèction with the examination which givgs rne cause lo b81ieve thal in, any material Spect.- Ihe accounting records were not kept in accordan¢9 with section 130 of the Chari1185 Act", or the accounts did not aecord with the accounting records., or the accounts did not oomply with the applicable requirements concerning the form and content of accounts set tsut in ihe Charities (Accounts and Reports) Regulations 2008 other than any requirernenl that the accounts give a 'true and fair. wew which is not a matter considered a5 Part ol an independent examination. I have no concerns and have come across nc> other matters in connection with the exarninalion to which attention should be drawn in this rtrport to enable a proper understanding of the accounts lo b8 reached. Date.. 08.05.2024 Slgned: Name: Martin Humphreys Relevant professional qualification{sl or body lif any}: FCCA Address.. Bank Chambers, 61 High Street. Cranbrook. Kent, TN17 3EG Oct 2018 IER

Section B Disclosure Only complele if the examiner needs to highlight material matters ol ctsncern (see CC32, Independent examin81ion of charity accounts.. directions and guidance for examinersl. Give here brief dètails of any items that the •xaminer wishes to disclose. IER Oct 2018