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2023-03-31-accounts

Warminster Scout Group

ANNUAL ACCOUNTS

for the year ending

31st March 2023

Charity Number

Warminster Scout Group

Trustees’ Annual Report for the year to 31 March 2023

Section A Objectives and activities

Summary of the objects of the
charity as set out in its
governing document
The objectives of the group is as a unit of the Scout
Association.
The purpose of scouting
Scouting exists to actively engage and support young
people in their personal development, empowering them
to make a positive contribution to society.
Summary of the main activities
in relation to these objects
The Group main function is to support the sections in
achieving the aims of the Scout Association. As a
Group the main activities during the last twelve
months have been in supporting the community with
our involvement in a number of events in the town.
This along with traditional scouting activities an
events across the sections has provided a wide
ranging, fun filled year.
Highlights being, success in the District Archery and
Rifle Shooting, first place in the District Cub
Scrapheap challenge, first place in the District
Scouts Backwoods cooking, Beaver ready steady
cook, and numerous sleepovers and camps held in
the last twelve months, including 34 young people
enjoying an activity camp in Cornwall (our biggest
ever camp at section level).
The Leadership teams have excelled yet again in
providing a full programme, highlighting the
continued growth of the Group to c.152 young
people across seven sections.
The Provision of Scouting within the Group is totally
dependent on the contribution made by volunteers.
Public Benefit The Trustees have paid due regard to the Charity
Commission guidance on Public Benefit on deciding
what activities the charity should undertake.
Membership subscriptions are charged to cover the
immediate running costs of the Group and these do
not unduly restrict membership. The Group follows
the principle that no one should be excluded
because of their inability to pay membership
subscriptions
Two key principles demonstrate scouting’s aims are
for the public benefit are that through the scout
method young people develop towards their full
potential and there is a clear link between the
benefits for young people and the purpose of
scouting. The safety of young people is taken very
seriously and the benefits scouting activities provide
far outweigh the risks. Any private benefits from
scouting are incidental, other than to those as
beneficiary.

Section B Achievements and performance

Summary of the main
achievements of the charity
during the year
Over the past year, our organisation, serving of over
130 young people and their families, has been
actively engaged in a wide range of activities that
have not only provided leadership skills to young
adults but also imparted environmental education
and social responsibility to children. Our
programmes are aimed at providing opportunities for
young people and their families in our community,
fostering personal growth, and instilling a sense of
responsibility towards the environment.
Leadership Development:
Throughout the year, our scout group has focused
on empowering young adults with essential
leadership skills. We organized regular leadership
training sessions, workshops, and team-building
exercises to cultivate effective communication,
decision-making, problem-solving, and collaboration
abilities. These activities were designed to foster
self-confidence, resilience, and a sense of
responsibility among our members.
Environmental Education:
We recognize the importance of environmental
education, and our scout group has made it a
priority to raise awareness about environmental
issues and inspire young people to become
environmentally conscious citizens. We organized
various initiatives such as nature walks,
conservation projects, and workshops on
sustainable practices. These activities aimed to
educate children about the importance of protecting
and preserving the natural world, promoting
environmental stewardship within our community.
Community Engagement:
Each of our respective sections within our scout
group has actively contributed to the betterment of
our community by providing opportunities for young
people and their families. We organized regular
community service projects, such as volunteering at
local foodbank, fundraising activities, and
participating in community clean up. These
initiatives fostered a sense of empathy, compassion,
and social responsibility among our members, while
also strengthening community bonds.
Adventure and Outdoor Activities:
To encourage personal growth and foster a love for
the outdoors, groups have organized a variety of
adventure and outdoor activities. These included
camping trips, hiking, orienteering challenges, and
outdoor skill-building. By immersing themselves in
these activities, our members developed a greater
understanding of effective teamwork, and self-
reliance, while also gaining a deeper appreciation
for nature.
Cultural and Educational Experiences:
Recognizing the importance of cultural
understanding and lifelong learning, groups have

organized cultural field trips to local community theatre, and badge work on diverse topics. These experiences broadened our members' horizons, promoted inclusivity, and fostered a deep appreciation for different cultures and perspectives. In conclusion, our scout group has had a productive year filled with activities that have empowered young adults with leadership skills, provided environmental education to children, and offered opportunities for personal growth and community engagement. By focusing on these pillars, we have strived to create well-rounded individuals who are prepared to make a positive difference in their communities and protect the environment for future generations.

Section C Financial review

Policy on Reserves The Group policy on reserves is to hold sufficient
resources to continue the charitable activities of the
district should income and fundraising activities fall short.
The Group Executive Committee considers that the group
should hold a sum equivalent to 12 months running costs,
approximately
The Group held free reserves of approximately£30,000
against this at year-end
Further financial review details The Group does not have sufficient funds to invest in
longer term investments. The Group has therefore
adopted a risk averse strategy to the investment of its
funds. All funds are held in cash using only mainstream
banks or building societies

Section D Structure, governance and management

Type of governing document The Group 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 Scouts
Trustee selection methods The Trustees are appointed in accordance with the Policy
Organisation and Rules of The Scout Association
Additional governance issues The Group is managed by the Group Executive
Committee, the members of which are the “Charity
Trustees” of the Scout Group that is an educational
charity. As charity trustees they are responsible for
complying with legislation applicable to charities. This
includes the registration, keeping proper accounts and
making returns to the Charity Commission as applicable

The committee consist of 20 Independent members who meet 6 times a year Ex – officio - 14 Chairperson, Treasurer, Secretary, Group Scout Leader Nominated 0 Elected Members 5 NB nominated members cannot be a greater number than elected members This Group Executive Committee exists to support the Group Leaders in meeting the responsibilities of their appointments and is responsible 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. The Group has in place systems of internal controls that are designed to provide reasonable assurance against material mismanagement or loss, these include 2 signatories for all payments and comprehensive insurance policies to ensure that insurable risks are covered

Section E Reference and administration details

Charity Name Warminster Scout Group
Charity Number 292471
Charity’s principal address 3 Ruskin Drive, Warminster, BA12 8HS

Names of the charity trustees who manage the charity

Trustee Name Office Dates acted if not for
whole year
Ex Officio
1 Mike Beckley Chairperson From July 2022
2 Michelle Meadow Secretary
3 Wendy Neate Treasurer
4 Russell Cane Group Scout Leader
5 Nigel Hodges Beaver Leader
6 Elizabeth Williams Beaver Leader
Stef Hodson Beaver Leader
Maxine Severn Beaver Leader
Pam Blair Cub Leader
Ellie Neate Cub Leader
Alan Meadow Scout Leader
Adam Turvey Scout Leader
Denise White Scout Leader
Duncan Brown Scout Leader
Elected Members
Pete Owen
Peter Wellstead
James Church Parent
Beck Murphy Group Communications
Joan Davies Cub Leader

Name and address of advisor

Name and address of advisor
Type of advisor Name Address
Independent Examiner Paul Hedley

Section G Declaration

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

Signed on behalf of the charity’s trustees

Signature
Full name Michelle Meadow
Position held Group Secretary
Date 26/6/2023

Insert Scrutineer’s Report or Independent Examiner’s Report here, fully signed.

Warminster Scout Group - Accounts for 2022-23

Start of Year - 1st April 2022
HSBC Community Account £17,527.82
HSBC Money Manager £21,263.73
OpeningBalance £ 38,791.55
Income Expenditure
Budget Actual Budget Actual
Start of Year - 1st April 2022
HSBC Community Account £17,527.82
HSBC Money Manager £21,263.73
OpeningBalance £ 38,791.55
Income Expenditure
Budget
Actual
Budget Actual
Subscriptions £11,876.50 £13,159.00 Maintenance £3,000.00 £4,524.96
Donations £500.00 £250.00 Rent / Storage £68.00
Fundraising- Event
1
£500.00 £1,607.60 Scout Levy (2019-
20)
£5,500.00 £6,319.00
Fundraising- Event
2
£500.00 £104.00 Heat / Light £1,500.00 £1,854.24
Fundraising- Event
3
£500.00 £0.00 Water £250.00 £98.84
Bank Interest £5.00 £26.30 Insurances £795.00 £978.29
Rental Income £0.00 £0.00 Training £100.00 £100.00
Activities & Events £6,000.00 £18,764.25 Uniform £650.00 £582.56
Gift Aid £1,000.00 £0.00 Hut Lease £0.00
Other £0.00 £1,454.61 Equipment £2,300.00 £3,004.26
Fire / Safety
Inspect
£400.00 £0.00
Section Activities £5,938.25 £11,137.66
Camp costs £1,000.00 £5,478.64
Donations £0.00
AGM + Trustee
exp
£250.00 £66.26
Travel / Mileage £500.00 £88.50
Other £700.00 £3,512.81
Support Fund £1,500.00 £0.00
Subs bad debt
15%
£0.00
Sub-Total £20,881.50 £35,365.76 Sub-Total £24,383.25 £37,814.02
Income v Expenditure -£2,658.05
End of Year - 31st March 2023
HSBC Community Account £17,840.19
HSBC Money Manager (Savings) £0.32
Lloyds £18,292.99
Closing bank balance £36,133.50
Cheques written but not yet presented in 2022-23
Cash at bank balance £36,133.50
Spreadsheet checksum verification (should be zero) £ -

Warminster Scout Group - Accounts for 2022-23

Start of Year - 1st April 2022
HSBC Community Account £17,527.82
HSBC Money Manager £21,263.73
OpeningBalance £ 38,791.55
Income Expenditure
Budget
Actual
Budget
Actual
Subscriptons £11,876.50 £13,159.00 Maintenance £3,000.00 £4,524.96
Donatons £500.00 £354.00 Rent / Storage £68.00
Fundraising- Event 1 £500.00 £1,607.60 Scout Levy (2019-20) £5,500.00 £6,319.00
Fundraising- Event 2 £500.00 £0.00 Heat / Light £1,500.00 £1,854.24
Fundraising- Event 3 £500.00 £0.00 Water £250.00 £98.84
Bank Interest £5.00 £26.30 Insurances £795.00 £978.29
Rental Income £0.00 £0.00 Training £100.00 £100.00
Actvites & Events £6,000.00 £18,764.25 Uniform £650.00 £582.56
Gif Aid £1,000.00 £0.00 Hut Lease £0.00
Other £0.00 £1,454.61 Equipment £2,300.00 £3,004.26
Fire / Safety Inspect £400.00 £0.00
Secton Actvites £5,938.25 £11,137.66
Camp costs £1,000.00 £5,478.64
Donatons £0.00
AGM + Trustee exp £250.00 £66.26
Travel / Mileage £500.00 £88.50
Other £700.00 £3,512.81
Support Fund £1,500.00 £0.00
Subs bad debt 15% £0.00
Sub-Total £20,881.50 £35,365.76 Sub-Total £24,383.25 £37,814.02
Income v Expenditure -£2,658.05
End of Year - 31st March 2023
HSBC Community Account £17,840.19
HSBC Money Manager (Savings) £0.32
Lloyds
£18,292.99
Closing bank balance £36,133.50
Cheques writen but not yet presented in 2022-23
Cash at bank balance £36,133.50
Spreadsheet checksum verifcaton (should be zero) £ -

Point of Interest

Scout Levy amount is for previous year payment (cheque is written end March but presented in April). Scout Levy for current year is shown on Year End District Accounts

Notes on the accounts: Opening and closing balances on the bank accounts are taken from the bank statements Details of Income and Expenditure are tracked via category codes - shown over

Income Categories Income Categories Income Categories
There are 15 categories of income in use in the accounts, covering the following areas. All income is atributed to one of the
categories when it is entered into the accounts
Subscriptons Comprises subscriptons paid for I-005 Beavers, I-006 Cubs, I-007 Scouts, I-008
Explorers, I-009 Leaders, I-010 Others
Donatons Comprises donatons given I-011 for general donatons, and I-012 for task specifc
donatons (such as roof repair)
Fundraising Comprises money raised from specifc fund raising events, I-002, I-003, I-004.
Bank Interest Comprises money received in bank account interest, I-001
Rental Income Comprises money received from rental or letngs, I-015
Actvites and Events Comprises contributons received towards additonal actvies, I-016
Gif Aid Comprises money received from reclaiming Gif Aid, I-013
Other Comprises money received from non specifc other areas, I-014

Expenditure Categories

There are 24 categories of expenditure in use in the accounts, covering the following areas. All expenditure is attributed to one of the categories when it is entered into the accounts

Expenditure Categories
There are 24 categories of expenditure in use in the accounts, covering the following areas. All expenditure is atributed to one
of the categories when it is entered into the accounts
Maintenance Comprises money paid for general maintenance, E-003
St Georges Comprises money paid towards Warminster hostng St George's parade 2019 E-004
Rent / Storage Money paid for rental or storage costs, E-012
Scout Levy Money paid to the Scout Associaton, E-023 based on the number of members in the
group at census tme
Heat / Light Costs for heatng and lightng, E-009
Water Cost for water and sewerage, E010
Insurances Cost of building insurance, E-006, Contents Insurance, E-007, and Public Liability, E-008
Training Costs for Leader training, E-014 and Other training, E-015
Uniform Uniform and badge purchase costs, E-016
Lease Lease cost for the scout hut, E-011
Equipment Cost for equipment replacement, E-018
Fire Safety Fire and Safety inspectons for hut, E-005
Subs to Sectons Each secton is returned a porton of the subscriptons. This is Beavers - E-019, Cubs - E-
020, Scouts - E-021, Explorers - E-022
Camp Costs Group contributon towards annual camp costs, E-001
Donatons Any outgoing donatons, E-002
AGM + Trustee Costs associated with AGM and trustee expenses, E-013
Other Other costs - Advertsing, E-017, and Miscellaneous items, E-024
Travel / Mileage Mileage costs on Scout business - E-026
Hardship This is a budget set-aside which can be used for subscriptons payments if a parent /
carer is facing fnancial hardship, E-025

Note: Sub-Total for Expenditure does not include 'Support fund' as this is a purely internal transfer of funds from Group <-> Section and the receipt / payment is covered within other categories

-2448.26

Dr Paul Hedley 34 Glebe Road, DAdcot. OXI 18PN | 01235 811914 | paulshedley@gmail.com Date 23 June 2023 Warminster Scout Group Wiltshire To Whom It May Concern I have serutinised both the 2021-22 and 2022-23 Accounts for this Scout Group. checking Opening atld Closing Balances. Proflt & Loss figures. and accounting records, and checking small samples of income and expendirure Items ag￿nSt both reeords and bank statemeThts. In my work I have not seen any concernlng evldence. and flnd the aecounts to be satlsfactory. A slightly more detw'led report has been Pdssed to the indivldual responslble for aceountlng maintenance. Slneerely. Paul Hedley

Paul Hedley- 2316123 Financial Year 2021-22 l. Establish the opening and dosing balances. HSBC Money Manager accounL Opening and Closing balances reconciled with HSBC statement. HSBC Community account. Openll￿ and Closing balances reconciled with HSBC statement. 2. Check paperwork supporting income (e.g. the group's invoices. lette￿ OT emails confirn]in8 grants. and copies of Teceipts issued by the treasurer). Income Sample Cash Ancome4rom fundraise - £810 Cheques paid in foT Monopoly - £240 Legacy donation - £2000 Difficult to reconcil subscription income without details of fees and numbers. 1515122 2812122 2018121 reconciled to HSBC reconciled to HSBC reconciled to HSBC Expenditure sample 2013122 1519121 115121 1112121 1112122 NFU Mutual insurance - cheque £733.70 Cheque- float- 101019- £16 Opus eneTgy- £113.62 Cheque- CavAng- £176 Cheque- World Jamboree - £600 reconciled to HSBC reconciled to HSBC reconciled to HSBC reconciled to HSBC reconciled to HSBC No concerning evidence visible. P&L figures across detail records. Accounts are Satisfactory. Financial Year 2022-23 l. Establish the opening and closing balances. Lloyds account opened during year. Closing balance reconciled with Lloyds statement. Transfer of fun(Ls also traced in records. HSBC Community account. Opening and Closing balance5 reconciled with HSBC statement. HSBC Money Manager. Opening balaoce does not match amount stated in the account- £30 discrepancy. Closing balance reconciled. 2. Check paperwork supporting income (e.g. the group's Invoices. letters or emails confinning grants. and copies of receipts issued by the treasurer).

tncome sample 3011123 Donation from Westerleigh Group £500 verified to Lloyds BACS statements 2316122 Insurance claim from NFU Mutual £1454.61 Verified to HSBC Statement 10110122 Parent covitributions for Scout Dev Cavnp £110 4 £41)verified to Lloyds statement Day to day income very djfficult to verify from spreadsheet to fortn to bank as paying in slips and collations of income illto incotne transactiolls at the bank were not provided. and income forn]s rarely have a cheque number or banking date. Withou subscription records/numbers, and with rnost paying by BACS, it is impossible tis iEconcile subscription income to the bank. Expenditure sample 2013123 712123 2212123 511123 29111123 219122 916122 1316122 Census £6319 Monopoly Run live £244.40 DK Groundwords £765 Denise White £649.83 Matravers School £96.60 GrahattL Dopbeide £226.98 M Seveme £56.55 R Cane £136.84 verified to Lloyds BACS payment verified to Lloyds BACS payment verified to Lloyds BACS payment verifÉed to Lloyds BACS payment verified to Lloyds BACS payment verified to Lloyd5 BACS payment verified to Lloyds cheque payment verified to Lloyds cheque payment No concerniTrg evidence visible. All composlte IteM￿dal￿S are supported by receipts, and where individual elements are daime& supporting inforn]ationlevidence is provided (e.g. specific mobile charges for pre]nium rate calls. P&L figures mary acmss detail recoTds. Accounts are satisfactory, though record keeping on income needs to improve to ensu￿ figures are reconcilable. Paul Hedley 2316123