Trustees, Annual Report For the period From Istart dalel lo end date Section A Reference and adrnini5tration details Charity name 1st Burghfield Scout Group Other narnes th8 charity is known by 1st Burghfield and Sulharnst8ad Scout Group R8gister8d charity number Irf anyl HQ registration nutnber Charills principal address The Scout Hut Hollybush Lane hfield Common, Berkshire Post¢ode Names of the charity trustees who manage the Charity (Th8s8 c￿antY?￿dth& CharKyRwt8rKr•portuwfora R8￿$[￿8￿ ChartyKth*charftywulatD Trustee Name Office Ilf anyl Dates acted if not for whole year David Peter Burrid Sheena Isobel Cariwri Sarah McGibbon Mark Alexander John Moffat Ian Morrin Catherine Mulhall Adrian Smith Alex Woodward 9 Rowena Bourne pointed 514123 ointed 514123 ointed 2919123 ht Treasurer ointed 2919123 Chair pointed 2919123 Res1 ned 2919123 Resi ned 2919123 Resi ned 2919123 Chair 10 Mike Gomrn Stephen Gornm 12 13 14 15 Narnes 8nd 8ddress8s of advisers loptional information but encouraged as b8St practic81 Type of advisor Name Address Sycamore House, Hollybush Lane, Burghfield Common. Reading. RG7 3JL Independent Exarniner Emma Sibley 1 LT700001 127 February 20241 Section B Structure, governance and management Description of the charity's trusts 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 lo the Bye Laws of the Association and The Policy, Organisation and Rules of The Scout Association. le.g. trust deed, constilutionl How the charity is constituted The Group is a trLJSt established under its rules which are common to all Scouts. 18.g. trust, association, company) Trustee selection methods le.g. appointed by, elecltrd byl The Trustees are appointed in accordan￿ wth the Policy, Organisation and Rules of The Scoul Association. Additional govemance issues loplional information but encouraged as best practice) You may choose to include additional infomiation, where relevant, about.. The Group is managed by the Group Trustee Board, the members of which are the 'Ch8rily Trustees. of the Scout Group which is an educational charity. As charity trustees they are responsible for complying with legislation applicable to charities. This in¢ludes the regislralion, keeping proper accounts and making returns to the Charity Commission as appropriate. The Trustee Board consists of the Chair, Treasurer and up to 8 other Trustees and meets every 2 months. Policies and procedures adopted for.. al the induction and training of trustees., bl trustee, consideration of major risks and the systems and procedures lo manage them Members of the Trustee Board complete Being a Scouts Trustee learning within the first 6 months of joining the Board. This Group Trustee Board trxisls to make SU￿ the charity is well- managed, risks are assessed and mitigated, buildings and equipment are in good working order, and everyone follows legal requirements and the organisalion's policies and rules. In addition they provide strategic direction and support for securing grants and funds for larger projects. Their support helps Other volunteers run high-qualily and safe programmes that gives young people skills for life. 1 LT700001 127 February 20241 Section B Structure, governance and management Iconlinuedl Risk and Intèrnal Control The Group Trustee Board has identified the major risks to which they beliève the GroLJP is exposed, These arè regularly reviewed and syslerns have been established lo mitigate against them. The main areas of con¢em that have been identified are.. D8m8ge lo the building, propety and equipment. The Group would request the use of buildings, property and equipment from neighbouring organisations such as the chLJrch, ¢ommLJnity centre and other Scout Groups. Similar reciprocal arrangements exist with these organisations. The Group has sufficient buildings and contents insurance in place to mitigate against permanent loss. Injury to leaders, helpers, supporters and members. The Group through the capitstion fees ¢ontributes to the Scout Asso¢ialions national accident Insuran￿ policy. Risk Assessrllents are undertaken before all activities. Reduced income from fund raising. The Group is primarily reliant Ljpon income from subscriptions and fundraising. The group does hold a reserve to ensure the conts'nuity of activits'es should there be a major reduction in income. The Trustees could raise the value of subscriptions lo increase the income to the group on an ongoing basis, either temporarily or permanently. Reduction or loss of leaders. The group is totally reliant uw)n volunteers to run and administer the activities of the group. If there was a reduction in the number of leaders lo an unacceptable level in a particular section or the group as a whole then there would have to be a ¢ontra¢tion, consolidation or closure of a se¢lion. In tho worst case scenario the complete closure of the Group. R8duclion or loss of members. The Group provides activities for all young people aged 4 to 18. If there was a reduction in membership in a particular section or the group as whole then there would have to be a contraction, consolidation or closure of a section. In the worst case scenario the complete closure of the Group. The group has in pla￿ systems of internal controls thal are designed to provide reasonable assurance against material mismanagement or loss, these include 2 signatories for all payments and a comprehensive insurance policies to ensure that insurable risks are covered. 1 LT700001 127 February 20241 Summary of the objects of the charity set out in ils goveming document The Purpose of Scouting Scouting exists to actively engage and support young people in their personal development, empowering them lo make a positive contribution lo society. The Values of Scouting As Scouts we are guided by these values.. Integrity- We act with inlegrily,. we are honest, trustworthy and loyal. Respect- We have self-respect and respect for others. Care - We support others and take care of the world in which we live. Bellèf - We explore our faiths, beliefs and attitudes. Co-operation - We make 8 positive difference., we ¢o-op&rale with others and make friends. The Scout Method Scouting takes place when young people, in partnership with adults, work together based on the values of Scouting and.. trnjoy wh8t they are doing and have fun take part in activities indoors and outdoors learn by doing share in spiritual reflection take respDnsibility and make chol￿S undertake new and challenging activities make and live by their Promise. Summary of the main activities in relation to these objects Our Squirrels, Beaver, Cubs, Scouts and Explorer Units enjoyed a wide variety of activities during this year,. Including week long camps for Cubs and Scout and other Section led camps and sleepovers. The surnmer term saw young people lake part in water sports, survival camping, first aid, cooking on camp fires, supporting the local foresty cornmission clear woodland pathways, as well as many other activities in support of gaining scout badges. During this year the group helped to ¢elebrate the King's Coronation and attended the Remembrance Parade in November. Additional details of the obje¢tives and a¢tivities (optional infomiation but encouraged as best practice) You may choose lo include further statements, where relevant, about.. We are very fortunate to have had over 65 adult volunteers supporting the work of the Group over the year. All volunteers are DBS ¢hecked and receive training from the Scout Association. In addition we actively involve parentslcarers in the running of meetings and maintenance of the building and grounds. policy on grant making., contribution made by volunteers,. policy on investments. Public benefit statement The Group meets the Charity Commission's public benefit criteria under both the advancerllenl of education and the advancement of citizenship or community development headings. 1 LT700001 127 February 20241 Section D Achievements and performance Summary of the main achievements of the charity during the year Our membership numbers have remained around 270-280 young people across the year, supported by 65 regular adult volunteer leaders. Over 150 young people and 30 leaders attended the Burghfield Village Remembrance parade in November 2023. We ran a fundraisinglawareness stall al the Mortirner Coronation Event and plan for more community events during 2024. 2 of our Explorers and 3 of ourleaders attended the Wodd Scout Jamboree in South Korea in Summer 2023. During the year we established our first Squirrel Drey (children aged 4-51. We gave OLJr young people nLJmerous opportunities to camp over the year lover 600 nights away during 231251 including Beaver sleepovers for all sections, cubs attending the week long CubJam al Phassels Wood in May 2023, and the activity spectcular at Phassels wood in September. Scouts and Explorers had a week long camp on the Isle of Wight and attended Freezer camp at Paccar in February. Section E Financial Review Brief ststement of the Charity's policy on reserves Reserves Policy The Group's policy on ￿ServeS is to hold sufficient rtrsources lo continue the charitable activities of the group should income and fundraising a¢tivities fall short. The Group Trustee Board ¢onsiders that the group should hold a sum equivalent lo 6 months running costs. The Group held reserves of approxirllately £129k at year end12023 £129kl. Quantify and explain any designations Details of any funds materially in deficit Icir¢umstsn¢es plus steps lo eliminalel NIA 1 LT700001 127 February 20241 Further financial review details loplional informalionl YOLJ may choos8 to include additional infomiation, where relevant, about.. the charity's principal sources of funds (including any fundraisingl., The main source of income for the group is the termly subscription from members, together with associated gift aid recovered. The Scout Hut which is owned by the group is used lo generate additional income from usage during the dayiime and also at weekends. We seek grants to SUPPOrt18rger building improvement works or significant equipment purchases. • how expenditure has supported the key objectives of the charity., investment policy and objectives., Inv8stmènt Pollcy The Group does not have sufficient funds to invest in longer term investments. The Group has Ihersfore adopted a risk averse slr8legy lo the investment of its funds. All funds are held in cash using only mainstream banks or building societies. 1 LT700001 127 February 20241 Section F Other Optional Information Plans for future periods (details of any significant activities planned to achieve them) Section G Declaration The Iruslees declare that they have approved the trustees. report above Signed on behalf of the charity's trustees Signalurelsl cyrr Full namelsl lan Morrin Position leg Secretary, Chairl Chair Date 24 1 LT700001 127 February 20241 Independent examiner's report to the trustees of l Burghfield Scout Group I report to the trustees on my examinatton of the accounts of the l Burghfieid Scout Group forthè yèar èndèd 31 March 2024 ResponsI￿"lItIeS and basis of report As the charity trustees of the 1st Burghfieid Scout Groupyou are responsllAeforthe preparation ofthe acccAJnts in accordan￿ with the requirements of the Charities Act 2011 Ithe Act'l. I report in respect of my examination of the 1st Burghfield Scout Group accounts carried out under sectTon 145 of the 2011 Act and in carrying out my examination I have followed allthe appbcable Directtons given by the Chartty Cgrnmission under section 14515llbl of the ACL Independent examiner's statement I have completed my examlnation. I confirrn that no material matters have come to my attention in connection with the ￿￿MinatiOn giving me cause to beltève that in any material respecL' accounting records were not kept in respect of the 1st Burghfield Scout Group as required by section 130 of the ACL or l the accounts do not accord with thosè records. I have no concerns and have come across no other matters in connecbon with the examination trj whlch attentlon should be drawn Sn thls report in order to enable a proper understanding of the occounts to be reached. Signed= Namw. Mrs Emma Claire Sibley. ReLevant professional qualification or membership: Bsc (Accounttngl Hull 1994 ICAEW-ACA 1997- Membership number 855￿25 Addre5s.' Sycamore House. Hcilybush Lane. Burghfield Common. Reading. RG7 3JL - 8 5 8ÉytR-lkn 2oZk CHARITY COMM15510N FOR ￿lAND A14D WALS5 1st Burghfield Scout Group Annual accounts for the period Charity No 285392 Èr en dal8 Period start date 0110412023 To 3110312024 Section A Statement of financial activities Restricted income funds Recommended categories by actSvlty Unrestricted funds Endowment funds Prior year funds Total funds Incoming resources (Note 3) F01 F02 F03 F04 F05 Income and endowmonts from= Donations and legacies 41,097 24,028 18,860 879 41,097 24,028 18,860 879 50,432 246 18,230 340 S02 other trading activities Investments $03 Separate rnaterial item of inG(xne other sos Total Resources expended {Note 61 ExpenditurÈ on= Raising funds S07 84,864 84,864 69,248 S08 Sog 68,925 16,560 68,925 16,560 46,455 17,309 Separate rnatsrial item of expens8 S10 Other S11 Total S12 85,485 85,485 63,764 Net incomellexpenditurel before investment gainslllossesl S13 621 621 5,484 Nel gainslllossesl on investments S14 Net incomellexpenditurel Extraordinary items Transfers between funds Other recognlsed galnslllosses): S15 621 621 5,484 S16 S17 Gains and losses on revaluation of fixed assgts forlhe charity's use (Jher gainslllossesl Net movement in funds S18 S19 S20 621 621 5,484 Reconciliation of funds.- TOL81 tunds brought fort￿rd S21 129,933 129,312 129,933 129,312 124,450 129,933 Total funds carried forward S22 Section B Balance sheet Restrlcted income funds Unrestricted funds Endowment Total this funds year Total last year Fixed assets Intangible assets Tangible assets Heritage assets Investments F01 F02 F03 F04 F05 (Note 15) (Note 14) (Note 16) (Note 17) Total fixed assets B01 B02 51,945 51,945 58,233 B03 B04 B05 58,233 Current assets Stocks (Note 18) Debtors (Note 19) Investments (Note 17.41 Cash at bank and in hand {Note 24) Total current assets B06 B07 5.963 5.963 3,182 BOB B09 71,538 74,720 B10 Creditors: amounts falling due within one year (Note 201 B11 5,851 5,851 3,020 Net current assets/(liabilities) B12 71,700 Total assets less current liabilities B13 129,933 Creditors: amounts falling due after one year (Note 20) Provisions for liabilities B14 B15 Total net assets or liabilities Funds of the Charity Endowment funds {Note 27) Restricted income funds {Note 271 Unrestricted funds Revaluation reserrfe B16 129,313 129.313 129,933 817 B18 B19 129.313 129.313 129,633 820 Total funds B21 129,633 Signed by one or two trustees on behalf of all the Iruslees Dale of approval ddlmml Signature Print Name lan Morrin lan Morrin 1410912024 Saiah McGibbon 1410912024 Section C Notes to the accounts Note 1 Basis of preparation This section should be completed by all charities. 1.1 Basis of accounting These accounts have been prepared under the historical cost convention with items recognised al cost or transaction value unless otherwise stated in the relevant note(s} to these accounts. The accounts have been repared in accordance with.. the Statement of Recommended Practice.. Accounting and Reporting by Charities preparing their accounts in accordance with Ihe Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102) issued on 16 July 2014 and with. and with. the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland {FRS 102) and with the Charities Act 2011. The charity constitutes a public benefit entity as defined by FRS 102.. -Tick as appropriate 1.2 Going concern If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable" if appropriate.. An explanation as to those factors that support the conclusion that the charity is a going concern., Sufficient cash resources are available to enable the payment of expenditure in conjunction with the subscriptions which are charged in advance of the term. Disclosure of any uncertainties that make Ihe going Concern assumption doubtful., None Where accounts are not prepared on a going concern basis, please disclose Ihis fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern. N/A 1.3 Change of accounting policy The accounts present a Irue and fair view and the accounting policies adopled are those outlined in note 2. Yes. -Tick as appropriate No. Please disclose.. (i) the nature of the change in accounting policy." NIA (li) the reasons why applying the new accounting policy provides more reliable and more relevant information,. and NIA (iii) the amount of the adjustment for each line affected in the current period. each prior period presented and the aggregate amount of the adjustment relating to periods before those presented. 3.44 FRS 102 SORP. N/A 1.4 Changes to accounting estimates No changes to accounting estimates have occurred in the reporting period13.46 FRS 102 SORPI. Yes. No. -Tick as appropriate Please disclose.. (i) the nature of any changes,. NIA (li) the effect of the change on income and expense or assets and liabilities for the current period," and NIA (iii) where practicable, the effect of the change in one or more future periods. N/A 1.5 Materlal prlor year errors No material prior year error have been identified in the reporting period {3.47 FRS 102 SORPI. Yes. No. -Tick as appropriate Please disclose.. (i) the nature of the priorperiod error,. NIA (li) for each prior period presented in the accounts. the amount of the correction for each account line item affected." and NIA (iii) the amount of the correction at the beginning of the earliest priorperiod presented in the accounts. NIA Section C Notes to the accounts Icontl Note 2 2.2 INCOME Accounting policies This Standard lisl olaccounting policies has been appliedby Ihe charity except for Ihose ti¢ked 'No"or"N/a". WP>eE a diff8r8nf or additionalpolicy has adopted thén this is d8lail8din th6 box b810w. Recognition of incom8 Th&8e are included in the Statem&nl of Financial Activities ISOFAI ￿en.. th& charity becomes enlilled lo the resources., it 18 more likely than not that the truste88 will r8e8ive th8 resources., and the monetary value can b8 measured with sufficient r81iabilily. Yes Nla Th8r8 has been no off8&tting of assets and liabilities, or income and expenses, unless required or permitted by the FRS 102 SORP or FRS 102. Yes No Nla Offsetting Yes Nla Gr8nts and donations are only included in the SOFA then the general income r&cffjnltlon trlteria are met15.10 10 5.12 FRS102 SORPI. Grdnt5 and donations In tht ease of performance related grants, Income mu81 only b8 recognised lo Iht txtent that the charity has provided the specified goods or services as entilletrent to the grant only occurs when the ￿rto￿anCe r8lat8d conditions are m&t15.16 FRS 102 SORPI. L￿3cleS are included in the SOFA when receipt 15 probable. that is, when there ha5 b88n grant of probate, the 8x8CUtors have established that Ih8r8 are sufficient assets in the estate and any condition5 attached to the legacy are eitherwithin the control of the charity or have been met. Yes Nla L8g8cle8 Yes Nla Yes Nla Government grants The Gharity has reGeived govemtnent gran15 in the reporting peric Gift Aid receivable 18 inelud8d in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an addition lo the same fund a8 the Initial donatson unl8ss the donor or the terms of the appeal have 5tecified otherwse. Tax rÈclaims on donations and gifts Yes No Nla Contractual Income and performance related grants es No Nla This is only included in the SOFA once the charity has provided the related good8 or Servi￿$ or tnet the perfortnance related GonditlOn5. Yes Nla Donated goods Donated are tnea5ured al fairvalue (the amount for vknich the asset could be exchanged) unless impratlical lo do 80. The cost of any stock of goods donated for distribution to beneficiaries is deemed to be IhÈ fair valuÈ of those gifts al IhÈ titne of their recÈipt and they arÈ recognised on receipt. In the reporting period in which the stocks are distributed. they are recognised s an expense al the Garrying atnount of the stocks at disthbulion. Yes No Donated goods for res81e are measured at fair value on initial recognition, which is the Èxpected proceeds from sale less the expected costs of sale. and ￿CogniSed in'lncome from other trading activities, with the correswnding stock recognised in the bal8nce sheet. On its sale the value of stock is charged againsl'lncome frotn other trading aclivitie8' and the proceeds from Sale are also recognised as'lncome from other trading Yes Nla Yes No Goods donated for on-going use by the charity are recogni8ed as tsngible fixed assets nd included in the SOFA as incoming osourGÈS when retsivable. Yes No Nla Gifts in kind for u88 by the charity are included in th8 SOFA as incom8 from donations when receivable. Donated setrvlces and facilities Donated serviGe5 and facilities are inGluded in the SOFA when reGeived al the value of th8 gift to the charity provid8d the v8lu8 of the gift can b8 m8asured r8liably. Donated s&rvices and facllilies that are ￿nsumed imm&dlately are r&cognl8&d as incorlle with an equivalent amount recognised as an expense under the Sppropriate hèading In the SOFA. Yes Nla Yes Nla Yes No Nla Support costs The charity has incurred expenditure on support costs. Yes No Nla Volunteer help The value of any voluntary help received is not included in the accounts but is described in th8 trustees. annual rerort. es Income from interest, royalties and dividends This is induded in Ihe accounts when receipt is probable and the amount receivable can be m8asured reliably. es Nla Income from member8hlp M&mbership subs(*ptions rec&lved in the nature of a gift are recognised in Donations subscriptions and Legacies. Membership subscriptions which gives a member the right to buy Servi￿ or other b&nefil8 are recognised a8 income earned from the provision of good8 and servic&8 as incorne from charitable activities. es No Nla Yes S6ttlem8nt of insurance clalms Insurance claim8 are only included in th8 SOFA whtn the general income recognition crileri8 are mel (5.10 to 5.12 FRS102 SORPI and are induded as an item of other incom& In the SOFA. No Yes Investment galns and 10sse$ This includes any realis8d or unr&alised gains or10ss8s on the sale of investmen18 and any gain or loss resulting from revaluing investments to Tnarket value at the end of the year. Nla 2.3 EXPENDITURE AND LIABILITIES Liability ￿¢04n1t10n Liabilities are recognised %there it is more likely than not Ih8t there is a legal or conslrudive obligation committing thè charity to pay out resourtes and the amount of the oblig8tion can be measured with re8son8ble certainty. Yes Nla es Governance anil support osts Support costs have been allocated belween governance costs and other support. Governane8 C08t8 comprise all cost8 involving public accountability of th8 charity and its cotnpliance with regulation and gijod praclice. Support costs inGlude central functions and have been alloGated to activty cost cal8gori88 on a basis consi8t8nt with the u88 of resources, 8g allocating property C08t8 by floor areas, or per capila, slaff Gosts by the time spent and other costs by their usage. Yes Nla es Grant5 Wlth performance conditions Where the charity gives a grant with conditions for ils payment being a specific lev81 of servi￿ or output to be provided. such grants are only recognised in the SOFA On￿ the recipient of the grant ha8 provided th8 specified service or output. Grant8 payabl8 wlthout perftsrrnance ctsndilion$ Where there are no conditions attaching lo the grant that enybles the donor Gharity to realistically avoid the commilm8nt, a liability for the full funding obligation must be reG￿nIsed. Yes Nla Yes Nla Redundancy c05t The ¢harity made no redundan¢y payments during the reporting peri￿. No mal&rial I18m of deferred income has been intlud8d In the accounts. Yes No Nla Deferred in¢t>me es Nla Creditors The Gharity has creditors which are tDea5ured at setUerDent amounts less any trade discounts A liability is m8a8ured on r8cognition at its hi8torical cost and then sub8equenlly tneasured at the best estitn3te of the atnount required to settle the obligation al the reporting dale The charity accounts for basic financial instruments on initial recognition as per paragraph 11.7 FRS102 SORP. Sub8&qU8nt measur&m8nt Is as per paragraphs 11.17 to 11.19. FRS102 SORP. Yes Nla Provisions for liabilities Baslc flnanclal instruments Yes Nla 2.4 ASSETS Tangible fixed a$$ets for These Sre capitalised if they can be used for more than one yesr, and cost at least use by charity Yes No Nla They are valued al Gost. Th8 depreciation rat8s and methods used are di8e1088d in note 9.2. The Gharity has intsngible fixed assets. thyt is. non-monetary assets that do not have physical substanc8 but are identifiable and are controlled by th8 charity through custody or I￿￿1 rights. The atnortisation rates and tnethads used are di5G105ed in note 9.5 Intsnglble fixed assets Yes Nla es They are valued at ¢05t. Herltage assets The charity has herilage assets. that is. non-tnonetsry assets wlh hisloric. 3rti5tic. scientific, technological, geophy8ical or environmental qualities that are held and maintained principally for Iheir contribution lo kn￿edge and culture. The depreciation rat88 and method8 used a8 d18c108ed in nol8 9.6.1.4. Yes No Nla Yes Nla Th8y are valued at cost. Investments Fixed asset investments in quoted share5. traded bonds and similar investments are valued al initially al cost and subsequenuy al fair valuÈ Ithèir market valuel at thè year end. The same Ire8tment is applied to unlisted investments unless f8ir value cannot be mèasured reliably in which casè il is measured al cost lèss impaimiènt. Yes No Nla Investrnents held for resale or pending their sale and tash and cash equivalents wth m8turity dale of less Ih8n 1 year are treated as current asset investments Yes Nla Stocks and wortt In progress Stocks held for sale as part of non-charitabl8 trade art measured at the lower or cost or nel reslisable value. Yes No Nla Goods or seNicÈs provided as part of a charitable activity are measured at nel realisable value b8sed on the Servi￿ potential provided by items of stock. es No Nla Work in prLuress is valued at cost less anyforeseeable loss that is likely to occur on the contract. Yes Nla Debtors lin¢luding tode debtors and loan5 re¢eivablel are measured on initial re¢ognition at selllement amount after any trad& discount8 or amount advanc8d by the charity. Subsequently, they are measured at the ¢ash or other ¢onsideration expetted lo be received. Yes No Nla Debtors The charity has has investments which il hold5 for resale or pending their sale and cash and cash equivalents with a maturity dal&1888 than one year. Th8s8 include tash on dep0811 and cash equivalents wilh a maturity d3te of le55 than one year held for investment purposes rather than lo meet short term cash commitmen18 a8 they fall due. Yes Nla Current a8S8t investments Yes Nla Th8y are valued at fair value ext8pI where Ih8y qualify as basic finanaal instruments. POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE Section C Note5 to the account5 Icontl Note 3 Analysis of income R8sthct•d incom funds Unr•strictsd funds Endowrnent tunds Totsl funds Priory•ar Donatlon8 and legacles.. Donations and ifts GifL Aid acies GenÈral grant8 provlded by govemmenvother 713 7,287 713 7,287 1,205 15,583 Membership subscriptions and 8ponsor8hips which are in substsnce donations Donated d8, facilities and 8èMces Other 33,097 33.097 33,644 Totsl 41,097 41.097 50.432 Charltablo activitie5'. Camp inGome 15,252 8.286 15,252 8,286 56 Section acliwlie5 Other 490 24,028 4W 24,028 190 246 Totsl Other tradlng actlvltles.. Hire of HQ and equipment 18,485 375 18.485 375 18,230 Fundraisin Other Totsi 8,860 30 InGome from investments.. Interest Incom8 Dividend income Rental and leasin Other 879 879 340 income Totsl 879 879 340 Separate m*erial ilem of inctsme= Totsl her: Conv&rsion of 8ndowm&nt funds Into income Gain on disposal of a tangible fixed asset held '8 ovm use Gain on disposal of a progratnme related investment Royalties frorn the exploitation of intellectual hts Other Totsl TOTAL INCOME 84,864 84.864 69.248 Other information.. JI Intomè In the prlor yearwas unrestssttsd •xc•pt for.. Iplpasg pTovid9 de$¢riplion •nd ¥tnountsl None here anyendowmentfvnd Is converted into Income in the &po￿n9 porlod, plèasè glv• thé rèason for tho tonvorslon. NIA Wh6r6 •ny*nd¢)wm&n¢fvnd 1$ Convert￿ Into It)¢omo It) th prior ppriod, please give the reason forthe cvnversivn. NIA withln the Income Items above the followlng Items are matèrlal.. (plèasè dlselo8è thé naturè, amount and any prlor year amountsl NIA Section C Notes to the accounts Nots6 Analys18 of 8xpèndllLire This yoai Last y9ar RpFtrtthd Incom•fund¥ Endownwt unreBt￿rte¢ fvnd In￿(￿ Endownwt funds Analysr5 Expenditurg oth r3i¥in funds.. In￿J[red seeking donthons In￿rred seeking legaties In￿rr8d setrkiny grants Op8ralirbg mernbership SGhemes and funds Tola funds Tot4lfund¥ Staging fundraising events Fudraising agents Owrgliw chariiy shops Opttr2tiw a tBding company U￿ertakIng non-charitabl8 trading Adverknsiw. marketing, direGI mail and Start up D)sls Incurred in generating rEw S￿r￿ ol future income DatÈba$e development ¢osis (Jherlr$diw activities InveslttEnl m¥nagement costs". Portfdv) tnan costs Cost of obtaining Investment advi InveStn￿nI adminlstr£lion costs Inbii#¢iu81 prO[￿Y li¢¢ntyny ¢osi$ R&ni ¢oll¢¢tv)n, wcyrty rtrpairs ar mainlenarKe charges Total expendlture on ralsing funds Expendlture on charftable acUvttlÈs'. S￿￿ting aeiivilies Property costs IrKluding equipment VehKle costs 35.574 27.037 35,574 27,037 16,221 24,049 16,221 Z4,049 2.666 3.648 4,190 1,995 4,190 1,995 other Totsi @xpondltuw on ¢harftablo 3,648 68.925 68,925 46.455 46,455 r3t¥ tn*gri¥l it0m of Ox 9rt80 Total 18.560 16.560 17.309 17,309 Other Total other expenditure TOTAL EXPENDITURE 85.485 85.485 .764 63,764 Other Intormation.. alysis of expenditure on charitable activf(ies This •r Grant fundlng of aCt￿rt￿5 L8¥t Gr4nt fundlng of activit￿5 Activitie$ undertaken tfvtyorprograw* Supwt Costs Totsl thi$ Activit￿$ undgrtak8n dirq Suppvrt Costs Total last year ActiNryty 1 85.485 85.485 63.7e4 63,7 Oth9r 85.485 85.485 63.764 63,784 Section C Notes to the accounts Note 10 Details of certain items of expenditure 10.1 Fees for examination of the accounts Please provide details of the amount paid for any statutory external scrutiny of accounts and other serwices pmvided by your independent examiner. If nothing was paid please enter V'in the appropriate box(es). This year Last year Independent examiner's fees Assurance services other than audit or independent examination Tax advlsory fees Other fees {for example: financial advice. consultancy, accountancy serrfices} paid to the independent examiner Se¢titsrt C Notes to the a¢¢ounts Note 14 Tangl￿¢ fSxed a6SQts Pk45ecofflplete th￿￿￿te￿1heCh￿rityh￿s anyt&nw*le fixedassets Frephp￿IB￿& Oth8r￿n￿ & FiztUT£5.rrtbnu5 Total mxhinlry vehi¢* Atts WinniThJoftheyear AddrtlDn 17,560 72,236 2,035 B9,7 D15pwa15 Alend ofip* yèsr 17,560 lQ2 DÈprt¢iÈbonand impainhents -Bas5s SL or RB (Straight SLorRB SL SLorR8 Ba￿3￿ ' R#t# 25% 2%110W25% Atb99lnnlngof I￿)year Dlswsals 30,003 31,563 4.000 4.323 8,323 D9pre¢lo1i Impairtnwi Trdnsfws. At8nd 01th8 y8ar 5.560 34,326 39,886 1Q3 NEtbookvdue N8lbDDk valu8atth&b8glnnlngofth8y8ar 16,[ 42,233 N8lbDDk Y￿￿￿atth•￿￿d ofth8 y8ar 12,QQO 39,945 51,945 1￿4 Impairmpnt None Plus•prnvthadoSCrtpllonoflbo ovoftls in&clrcuftJst•nc•s thas None LO$tY￿.. Pl¢a$*provldèèdÉserlpiiottoflhÉ at)d¢lr¢¥m$tsn¢•s tho1 ro th• rncognttknn Drr•v•rsalDf•ftlmp•thttentloss. 14.5 RÈvalu*on If•n iccovntln#pollcyolrnvilu•lloftlsidoptsdJ ploasoprovld•.' NIA NIA 1&6 Othwdl8dosur•s Thls y•ar Lasty•ar NIA NIA tstt£Tib￿lIXeé>$￿rs the capitabsaiiott¢atsu$e¢J. {lfj P￿•￿ProVIde tbo•JttouRtDttontricttialcoJMnlb710ftfs forSh••cqulslllonof1ing￿ fiAed&ssets. NIA NIA {w] Detsits oftljeexistence andc&rrwg ofprowty.pknt&nd equipme￿1¢0 whiGh rhe GbanYyhaSTe5triGted¢it*4rtharorepW9edasst¢Lirity forllablQtl#s. NIA NIA 'FIe4Fe￿6￿&te tremettN)d0fdew￿rBt￿b￿I￿e￿elU151hemelts￿Th)t&pp1￿￿b￿e1SL-5tra*3htlIne..RB-rettUc￿9 08l&ncel. Alwple4&e Section C Notes to the accounts (cont) Note 19 Debtors and prepayments Please complete this note if the charity has any debtors orprepayments. 19.1 Analysis of debtors This year Last year Trade debtors 1,433.0 4,530.0 5,963.0 1,832.0 1,350.0 3,182.0 Prepayments and accrued income Other debtors Total Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date. 19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above) This year Last year Trade debtors Prepayments and accrued income other debtors Total Section C Notes to the accounts (contl Note 20 Credltors and accruals Please complete thls note if the charity has any credltors or accruals. 20.1 Analysis of creditors Amounts falling due within one year This year Last year Amounts falling due after more than one year This year Last year Accruals for grants payable Bank loans and overdrafts Trade creditors Payments received on account for contracts or performance-related grants Accruals and deferred income 5,851 3,020 Taxation and social security Other creditors Total 20.2 Deferred income Please complete this note if the charity has deferred income. This ear Revenue received in advance of camp and other activities Last ear Revenue received in advance of camp and other activities Please explaln the reasons why Income Is deferred. Movement In deferred Income account This year Last year Balance at the start of the reporting period Amounts added in current period Amounts released to income from previous periods Balance at the end of the reporting period 3,000 5,109 6,289 3,000 5,109 3,289 3,000 Section C Notes to the accounts Icontl Note 22 Other disclosures for debtors, creditors and other basic financial instruments Thls year Last year 22.1 Plaase providè information about thè significanea of financial instruments leg. debtors, crgditors, invgstmgnts etcl to th8 charitls financial position or pgrformance. for exarnple. the terrns and conditions of loan5 or tha usa of h8dging to manage financial risk. None None N/A N/A 22.2 If the ¢harity has provided financial assets as a forni of security. the carrying amount of the financial assets pledged as security and the terms and conitions related to its pledge should be given here. Section C Notes to the accounts Icontl Note 24 Cash al bank and in hand This year Last year Short term cash investments (less than 3 months maturity datel Short term deposits Cash at bank and on hand Other Total 77,256 71,538 Section C Notes to the accounts Icontl Note 25 Fair value of assets and liabilities This year Last year 25.1 Pleas? provide details of the charitys exposure to credil risk lthe risk of inGurring a loss due to a dÈbtor not paylng what 1$ owÈdl, Ilquldlty risk Ithe risk of not being able to meet short term financial demands) and market risk (the risk that the value of an investrnent will fall due to Ghan9es In the marketl arlslng from flnan¢lal Instruments to which the charity is exposed at the end of the reporting period and explain how the charity anages those risks. None None 25.2 Plea58 give details of the amount of chang8 in the fair value of basir finanrial instrurnents IdÈbtors, credltors, Investments IsÈe sectlon 11, FRS 102 SORPII measured at fair value through the SOFA that bs attributablo to changes in cr8dbt risk. NIA NIA Section C Notes to the accounts {contl Note 26 Events after the end of the reporting period Please complete this note events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorised which relate to conditions that arose after the end of the This year Last year Please provide details of the nature of the event None None Provide an estimate of the financial effect of the event or a statement that such an estlmate cannot be made NIA NIA Section C Notes lo the accounts Not8 27 Cha fund8 27.1 D&tails of mat8rial lunds held and movemerts during th8 CURRENT ropDrting poriod Plpaspgivg ofthg movements ofm¥tsrtJlin(lividual in therwrtingpgriodtogfjthfjrwith a I)8ts￿lI1Yfig￿r￿ Iyr r)therfun(ts'. The TothIfw￿'figur belowshouldreGonclle to Totallunds'ln the blanace sheel. 'Key.' PE-pennanen*eRdowmenllunds.' EE- expendlble endoYmientfuRds.' R- reslrtctedlncome fvnds. IRcludlnyspe¢lallrusty of the charlty.'and U- unrestrlcled luJ)ds Fund balan¢es brought fomard Fund l&n¢e9 rrigd for¥rdrd Typg PE, EE RorUR' Purp(￿ and R•%trictH)ns Gains and losse5 Income Expendlture Translers Fvnd nam9$ Unresirided funds UR General tr￿In 1￿,934 &1.864 85,485 129.313 Othw fvt Nla Total Funds 129,934 ,8 85,485 129.313 Section C Notes lo the accounts Not8 27 Cha fund8 cont 27.2 D&tails of mat8rial lunds held and tnovemerts during th8 PREVIOUS reporting k*riod Plpaspgivg ofthg movements ofm¥tsrtJlin(lividual in therwrtingpgriodtogfjthfjrwith a I)8ts￿lI1Yfig￿r￿ Iyr r)therfun(ts'. The TothIfw￿'figur belowshouldreGonclle to Totallunds'ln the blanace sheel. 'Key.' PE-pennanen*eRdowmenllunds.' EE- expendlble endoYmientfuRds.' R- reslrtctedlncome fvnds. IRcludlnyspe¢lallrusty of the charlty.'and U- unrestrlcled luJ)ds Fund balan¢es brought fomard Fund l&n¢e9 rrigd for¥rdrd Typg PE, EE RorUR' Purpo80 and R•%trictH>ns Gains and losse5 Income Expendlture Translers Fund nam9$ Unresirided funds UR General tr￿In 124,450 69.248 63,764 129.934 Othw fvt Nla Total Funds 124,450 69,248 63,764 129.934 Section C Notes to the accounts {contl Note 27 Charity funds Icontl 27.3 Transfers between funds This year Reason for transfer and where endowment is converted to income, legal power for its conversion Amount Between unreslricled and reslricled funds None Between endowment and reslricled funds Between endowment and unrestricted funds Last year Reason for transfer and where endowment is converted to incorne, legal power for its conversion Amount Between unrestricted and reslricled funds None Between endowment and reslricled funds Between endowment and unreslricled funds 27.4 Designated funds This year Planned use Purpose of the designation Amount None Last year Planned use Purpose of the desi nation Arnount None Section C Notes to the accounts cont Note 28 Transactlons wlth truste8s and r8lat&d partlos Mthe charity has any transactions with relatedparties (other than the trustee expenses explained in guidance notes) dètails of such transactions should b8 provided in this notè. If ther* ar• no trdnsactions to r8POrt. please •nt•r"Tru•" in the box or-False" if there are transactions to report. 28.1 Trustee remuneration and benefits Thls year None of the trustees have been paid any remuneration or received any other benefrts from an employment wlth thelr charlty or a related entlty (True or Falsel TRUE In th* p*riod thè charity has paid trusta•s r•mun•ration and b•n*fits. Please give thg amount of, and legal authority ftlr. any remuneration or other benefits paid to a trustee by the charity orany institution or company connected with it. AJnounts paid or benefit value Legal authority leg order, governing documenti Remuneration Pension contribution Redundancy Other TOTAL Name of trustee loss of offi¢ellex Please giwe details of why remuneration orother employment benefits We￿ paid. Where an ex gratla payment has been made to a trustee, provide an explanation of the nature of the payment. Last year None of the trustee5 have been paid any remuneration or received any other benefrts from an employment with their charity or a related entity (True or Falsel TRUE In the perlod the ¢hartty has pald trustees trpmuneratlon 8ndbeneflts. Please glve the amount of, and legal authorfty for, any remuneratlon or other beneflts pald to a tmstee by the charlty or any Instltutlon or company connected wlth It. Amounts pald or beneflt value Legal authorlty leg order, governing document) Rernuneration Pension contrlbutlon Redundancy Ilncludlng loss of officellex gratia Other TOTAL Name of trust88 Pl•as8 giv8 d8tails of why r•mun•r*tion oroth•r employment benefits were paid. whe￿ an ex gratla payment has been made to a trustee, provlde an explanatlon of the nature of the payment. 28.2 Trustees. expense5 If the charity has paid trustees expenses for fulfilling theirdvties. detsils of such ￿nsactIonS should be provided in this note. If there are no t￿n$￿¢tiOnS to report, please enter"True" in the box below. If thetrp are transa¢tion$ to report, please enter'False". No trustee èxpenses have been ineurred (True or Falsel TRUE Type of expenses reimbursed Thls year Last year Travel Sub51Stence Accommodation Other (please speclfyl: TOTAL Please provlde the number of trustees relmbursed for expenses or who had expen585 paid by th8 charity 28.3 Transactionls} with related parties Please giwe details of any transaction undertaken by (or on behalf ofj the charity in which a related party has a material interest. including where funds have been held as agent for relatedparties. If there are no su¢h tsn$a¢tions, please enter Ywe'in the box provided. This year There have been no r81at8d partytran5actions in the reporting period rrrue or Fals81 TRUE Amounts written off during reportlng eriod Name of the trustee or related party Relatlonshlp to charity Des¢rlptlon of the transactionlsl Amount Balance at period end Proylslon for bad debts at period end In relatlon to the transactlons above, please provlde the t•rms and conditions, including any sècurity and thè naturè of anypayment (consideration) to be provid8d in settlement. Forany related party. please pmvide dètails of any guarantees given orreceived. Last yèar There have been no ￿lated partytransactlons In the reportlng perlod (True or Falsel TRUE Amounts written off Iluring reporting eriod Name of the trustee or related party Relatlon$hlp to charity Descrfptlon of the tran5actionlsl Amount Balance at period 8nd Provision for bad debts at period end In relation to the transactions above. please provide the temps and ¢onditions, including any $￿UritY and the nature of anypayment (conslderatlon) to be provlded In settlement. Forany related party, please pmvlde detalls of any guarantees glven orrecelved. Section C Notes to the accounts (cont) Note 29 Additional Disclosures The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet. None