Trustees, Annual Report tror tne perioa From Ists Se¢tioii A Referenc Charlty nam• Waminstw Sc(yJt Gr(yJ Registered charty numt*r I HQ registratN￿ n￿ber ChgriW¥ pri￿1p￿ a&ar8SY GreenlBThJ Hut Wamilnstgr, WSMshtre Nomes ol the ch8ntytrustge5 man&J8 th8 chanty Trnsts• N•m• Russ Cano Michalla Vdadow Orne• {W GSL Tr8asurer Trustee Trustee Trustee Truste8 Trust88 Tru#t•a whol• Elttabelh Wllllarns Joan Dav Pet8 Owen Pet8 Wellstèad Jam8s Chur¢h D8nis• Whrta Ajan Maadow Adam Turv Emily Neale Stef Fkjd son JuTr23 10 Truste8 Trustee Truste8 12 13 14 15 of 8dvl8or Name Address Section StruclurE Desthption oftho chBnWs tr TPW (x)nw51 Roy81 Charter. whKh in tum gNes auth)nty to the B LI￿ ofthe AsT4)>akn The PcAicy. 0rgariWb￿ Rul85 of Thè crf govemiNJ ￿0￿ment le.g. trust deed, (xYtsbts￿} (e.g. trusL as80cfdl¥)n. ccmpwy) Tnjstse selection m81hc#Js 1è.9. aKwinted by, a18tbJ by} Thè GroLV is managed by the Group Twstee Board, the mernbeTS ofwhich arn Ihe tharty Trustees, of the Scurt Grolty) wh￿h is an &Juc8tion81 ch8rity. As ¢tsity In￿108S tw 8ro r8SF#Jn&t48 lor corn￿￿ng vAlh1ogL%Latlon to L*wilkn. This *nL*Jd*s tha wglstratM)n. keeping prop8r a￿(￿Jn￿ and makirg retym8 tr) the Chawty CImnrni￿1Qn as approwjatè. Yots may to mchJd• 8(hIrt￿￿1 Infomiauon. whore rdevanc al)ouL Polici98 8nd prO￿lUTeS 8dopt8d for. al th8 knduclbn and training of trust•88: bl twst88' conswJeMts"on ol ma￿r rts aThJ the 8￿temS and prct*dures to manage thom Th8 Truslee P4)wd conw6ts cl ts Ch￿. TT8a8urer arnl 11 Tru8ts95 2 Ex Ollk*) Tnthg5. and 8 CA>OPted Trustees1 and meets at18ast 4 lknes a ￿8T. thin Ilrst 6 months o110￿1TVJ the 808rd. wisks ar* a￿ss￿d and mrtigated. bjlkllngs *)d wuipm•nt ar8 In good rkmig orthr. 8ThJ evefyrjne foU(rn8189al requiwents and the organisatiw's and ￿lT support holp$ oth•r voluntaèrs rt as th&t 18 akllls lor I￿8. R￿k •nd It*wMI Cotrtrnl ISp•clm•n 11 Thè Group Trus￿ B08rd has thnlffi8d th• maK)r rigks to whkh thèy bdl8vo th• Gr￿Jp Is •xposod, thes• ha￿ boon rov10*￿ sy3tems have b•en esta￿•$hed lo milgal• 89ain8t Ihom. The mo ar￿$ of that h8v• b88n wl•ntsfi8d 8r•'. 08mtye lo Ihe ￿￿k*¥J. wopwty •ThJ Tho GrDw> rwstlh8 Use ol buikllng9. property ery1wr￿ frun rnwjhtthriry Oryani￿1￿$ as th• thurL*. communrty cents and sufflclent buthJlTh> and ccrtents kngJranc• In t4ace to nlugale against ￿Trnanent I￿$. incm from fiJFhY rwwMJ. The Grcw is rxirnarity rdianl w>n NKxbme from subsrnptions and The grwp th8s IK*I a rB$8M tha (xjntinuty of8ctvitrèS shoukl thwe be a m8FJr r8thJclth in incxTh. Th8 ¢)yJhJ raise yabje of SLtrJscn"F￿S t• incr8xe the inco￿￿ to the group an OFpJ¥va basis. erfherteMr￿8[￿Y or peManent￿. actiwi*s of thg wp. If there was a the n￿nber of lo an unaL¥Wtat￿e in a Rlsk and Int•rna Control {SpèclThn 2) Th8 group has in sjstems otinlemal I￿1￿￿5 Ihai are deswwed to wovbde reasonable 8ssur8ncA agall￿ rrMterial mts[￿a[￿￿￿Yrt or for all payments Seclign C ObjectivÉ The P￿￿oSe of Scoutlng Scoutlng •xSst8 to actl4•ly •ngay and support peo5A• In thelr por50nal d•v•lopm•nL •mpDw•rlng thern to mak8 a pos1t1￿ contrllmrtlon to SO¢￿ty. Th• V•lu•x ol s￿ul1n9 ' As Scauts w• ar• guldod by th88e valuos: 1ntylty.we aclwith ￿1￿11￿. trustswjthy atNJ loyd. R•speet. We have seWknf6sfv and respect lor othgr8. Car•-Wo SUFvyi oth8ts ènd tak• ear• of the in we INe. Ball￿. We OLW f8th8. tjelth atirt￿. co¥0￿￿00n. Wè m8ke a drff8reThx,' ￿ t)>OF¢rate Ith Ollws •nd m*è Th• Scout M•thod Scoullng t4kn5 plae• wh•n s%>ung p•opl•. In ￿rtn•r¥￿•P wlth fjdults. Work tog*th•r b￿d ￿ th• values of Scoutlng and: . qrfoy wh•t th•y ar• 1lolng and fun Sumrnary of the obje(Xs olthg dwrlty 8et ¢xrt In rt8 L¥)vemiTrJ dowmwrt . l••rn by dolng - •th•r• In splrttual rnfi• - ta*• r••pon•lblllty and rnak8 cholc•• - und•rt•k• n•w •nd ¢halhnglng a¢tl¥ftl Sumrnary of the maln adivi11gs kn Group's main lunth'on A to supwl th• in ac*ieving has trmen ath've in ojnmunty events and tr￿j￿Onal sc4)uting Bctith. m•kry st 8 furFfiknJ w. HigN¥Jhls suc￿888 In dlslnct cKnpets"Ik)r6 8TrJ numwous Slee￿¥¢[¥ And camwg tr￿ffj. to orc4Jnd 154 seven sectws. Scwlhj wmhin ts Grwp relies entirety rm w￿nte9￿. M8mL*rship foos cov8r ruTh)iNJ u)sts and do not resirk# rn￿b￿s￿. en5urry indusi￿ty. that #eoutiThJ tsveh)p potenty.al *ylh suprthirg ow The f>oup meels the Ch8rty C(mnrni￿￿* Wb1￿ ténefft criteria urKler th8 advarKem8nt of educab.on aT¥J the adVa￿￿ent ol aliz8￿￿) or c(￿Munty thvelupment headin￿. Section D Achieven Summary rrfthe rnain ar*Nevemerts of (fvpr thp wr Ihp. r?r(MJn trMgAn AftNA in mrnmiinitv th& ehènty during Ihe year sear. HKJMghts indude su¢£ew n vari￿5 distrLI wmpetrti aThJ numerous sleerJ)ver$ wnF*ng trips. grry•Ah to around 154 &ross seven seCtiC￿8. The Gr(MJP pfovKl&s ConsKI£￿b18 L*nefft. ernpha5iing that so)utsThJ hdps ￿u[y￿ devalop th&f full rthntial a(*￿t*S invthing th& wthr (X)rnM￿lty and the ¥olunt8ar5 supwKh'rvJ ow grtyjps. Section E Br￿ staternert tslthè charitys on rgsor c¥)nlw)L* trw chartha￿e a¢tw￿"e6 ofth8 group shoukl In￿me and fUndrww￿ f81 short. The Group Trustge Board that ts group ¥hwhJ h(*J 8 ¥urn ￿u￿Alent to 12 monlhs mnnmg c(6ts. in £21.W). FUrth•rIln8r￿ r*￿ loplknnaj inftxrnthn) You rnay choom to •Jdl Infomiathm. where at( Pollcy ISp•drn￿ 11 The Group'8 Inc¥)rn0 8ThJ EyTrJibJre 18 Very 8m811 and 88 8 c￿S$qu9r￿ t*)es not have sufficient lund$ lo Invest In longer. temi in¥estments auch as stocks tharns. The Group has Ihereth adoF•*d a kn¥ risk 8tr8tegy to the Investment of its fuThls. luTrJs ar8 h8IJ ￿ tash u*'ng rnginstr8am banks or . the thari1ty5 pri￿1p41 wjrets ofluThYs IM)duding any frJndT*s*)g)'. Tho Gr{￿p Tnjsiee B0￿d reguFarfy mcKAtors the levels of bank 8n¢gs and Ihe interest r818s r8C8w&I to ensurn thè or obtaw)s M￿muM Wa￿• aThJ irKcffi• from Its banklThJ Ihal requirns a K￿d ol nottt befrjre funds may be wrthdrawn. tse1￿ d0¥4g 80 the Grwp Twste8 Bo8rd ¢))nB￿ tho firy requirern￿ts. key obl8cJves of th8 c*arity, lft¥•Btn*nt Pollcy{$podThn 21 The Gn)up nol have wffic*rtfunds lo knvost kn k)nger term inveslments. Th8 Grwp ha8 theref￿8 adopbl 8 risk BV8f58 strategy to Iho hwgstsn8nt 014ts luThJ5. NJI furvjs hald In cash uwtKJ mafftlwm banks ￿ bL4dlThJ SOC￿￿. Section F Ollier Op Plans for fuÈLwe wods Idetsts of any gnffic8nt 8ctwlt￿ plann￿ to achi8ve thaml Section G Declarati Thg truslE85 dedare that I s￿j￿￿ C￿ t*h8if Lrfth• (knri $w￿re(sI Ful narne(s} Posttion leg Se•. Chairl raFJL Warminster Scout Group - Accounts for 2023-2024 ear- pri HSBC Community Account HSBC Money Manager Lloyds £17,840.19 £0.32 £18,292.99 £36,133.50 Opening Balance Expenditure Income Budget Actual Subscriptions Donations £11,876.50 f 14,104.50 Maintenance £3,0m. £4,420.33 £500.00 £1,318.50 Rent15torage Siout Levy12023-241 He3t / Light Water £0.00 Fundraising- Event I Fundr315ing- Event 2 Fundrai5inE- Event 3 Bank Interest £500.00 £739.22 £5,5M.00 £7.161.00 £500.00 £0.00 £1,5W.00 £250. £1,837.13 £146.40 £500.00 £0.00 £5.00 £157.03 Insurances £795.( £1.185.94 Rental Income £0.00 £0.00 £100. £199.00 Activities & Events Gift Aid £6,000.00 £1,000.00 EO.00 £10,297.13 £3,915.11 EO.00 Uniform É650. £454.95 Hut Lease £0.00 Other Equipment Fire / Safety Inspect SÈction Artivities £2,3ffl.00 £367.80 £400.( £0.00 £5,938.25 £11,667.89 Catnp iosts Donations £I,ODO.00 £15.146.80 £266.33 AGM + Trustee exp Travel l Mileage Other £250. £165.54 £500. £0.00 £700. £1,781.76 £19.99 Support Fund Subs bad debt 15% £1,5CQ.00 £0.00 Sub-Total £20,881.50 £30,531.60 SJb-Total £24,383.25 £44,820.86 Income v Expenditure -£14,289.26 End of Year- 31st Marc Lloyds- Business Account Llo ds-savin Account £3,995.42 £17,848.82 £21,844.24 Known Ex enditure but not et resented in 2023-24 Cash at bank balance £2L,844.24 Spreadsheet checksum verification (should be zero) Point of Interest Notes on the accounts.. Opening and closing balances Dn the bank accounts are taken from the bank sratemenrs 40 The Downlands Warminster Wiltshire BA12 OBD 1[st] Warminster Scout Group Greenland Hut, 25 Weymouth St Warminster BA12 9NP 15 Jun 24 _Dear Russ and Mike,_ ## **INDEPENDENT EXAMINATION OF THE 1[ST] WARMINSTERS SCOUT GROUP ACCOUNT** I have scrutinised the 1[st] Warminster Scout Group account for the year ending 31 March 2024. I confirmed opening and closing balances before agreeing the income and expenditure account presented. I discussed the operation of the account with the Treasurer by way of compliance testing. Thereafter I undertook substantive testing by examining a small sample of income and expenditure items. the supporting documentation and then reconciled payments and receipts to bank statements. I then examined the petty cash books but was not able to verify the cash balances held. I noted that except for petty cash items all requests for payment are scrutinised by 2 officials before payment is made. Finally, I discussed with the Treasurer the system used to maintain subscriptions, how gift aid is claimed and the reconciliation of the subscription account to both the group and sections together with the actions taken when children leave the Group without settling subscriptions in full. My examination was restricted to the books of account and excluded other Group assets such as property. My examination was limited to the books of account confirming monetary assets. I did not confirm the existence or value of the Group’s other assets or property. I offer 3 observations: - **Petty Cash.** There are 2 floats issued, one to a Cub Pack the other to a Beaver Colony. Neither has a high volume of activity. Due to the accounting processes petty cash expenditure is not ascribed to a specific purpose. This means, for example, that claims for mileage fall to the Section and not the Group. - **Gift Aid.** The Treasurer is to be applauded for their effort to maximise the amount the Group reclaims from HMRC. I suggest that the importance of this funding stream is highlighted when possible, especially when a child joins the Group. - **Minor discrepancy.** One minor observation was raised on a transaction relating to the reconciliation of a camp float that the Treasurer has undertaken to investigate. During the examination I did not detect spot any matters of concern and in my opinion the accounts are in accordance with the records produced to me and comply with the constitution. You sincerely Donald Donald Watt MBE FCMA ## **Scrutineer's Report to the Trustees of the 1[st] Warminster Scout Group** I report on the accounts of the Group for the year ended 31 Mar 24 ## **Respective responsibilities of Trustees and Scrutineer** As the Group'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 presented to me. ## **Scrutineer's Statement** In my opinion the accounts are in accordance with the records produced to me and comply with the constitution. Donald Watt MBE FCMA 40 The Downlands Warminster BA12 0BD 15 Jun 2014