2020-12-31-accounts

10th Harpenden (Methodist) Scout Group (Registered Charity No. 292736)

10th Harpenden (Methodist) Scout Group

Annual report - year ended 31 December 2020

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10th Harpenden (Methodist) Scout Group (Registered Charity No. 292736)

Trustees' Annual Report for 1 January 2020 to 31 December 2020

Reference and administration details

Charity name: 10th Harpenden (Methodist) Scout Group Registered charity number (England and Wales): 292736 Charity’s principal address Waldegrave Park, Harpenden, Herts AL5 5SF

Trustees

Name	Office	Changes during year	Nature of appointment
Andrew Bresler	Chairman	Appointed Sept 2018	Elected at AGM
Sara Bresler	Secretary	Appointed November 2020	Elected at committee meetingOct 2020
Russell Husbands	Treasurer	Appointed 2019	Elected at AGM
Mark Grant	DeputyChairman
Julian Wilton	Trustee
LarryNeal	Trustee
Jonathan Finch	Trustee
Yvette Husbands	Trustee	Appointed 29 January2016

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10th Harpenden (Methodist) Scout Group (Registered Charity No. 292736)

Professional advisors

Independent Examiner	Bankers
Laura Brierly	CAF Bank Ltd
84a Station Road	25 Kings Hill Avenue
Harpenden	Kings Hill
AL5 4TY	West Malling
	Kent,ME19 4JQ

Structure, governance and management

The governing documents of the 10th Harpenden (Methodist) Scout Group (the “Group”) 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 (“POR”) of The Scout Association.

The Group is a trust established under its rules which are common to all Scouts.

The Trustees are appointed in accordance with the Policy, Organisation and Rules of The Scout Association. 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 appropriate.

The Group is managed by the Executive Committee, the members of which include the ‘Charity Trustees’. The Committee also consists of additional independent representatives from the constituent scout groups and major activities within the Group and meets 4 times per year. All members of the committee are Ex-officio as defined by POR.

This Executive Committee exists to support the Trustees in meeting the responsibilities of the appointments and is responsible for:

• The maintenance of property;

• The raising of funds and the administration of Group finance;

• The insurance of persons, property and equipment;

• Appointing any sub committees that may be required;

The Group is currently made up of 2 Beaver sections, 2 Cub sections and 2 Scout sections.

Risk and Internal Control

The Executive Committee has identified the major risks to which they believe the Group is exposed, these have been reviewed and systems have been established to mitigate against them. The main areas of concern that have been identified are:

Damage to the building, property and equipment. 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 capitation fees contributes to the Scout Association’s national accident insurance policy. Risk Assessments are undertaken before all activities. The District has also purchased Personal Accident for Non-Members and Supporters Insurance covering district activities. The Group also has personal accident insurance for non-members.

Reduced income from fund raising . The Group is primarily reliant upon income from donations from active Beavers, Cubs and Scouts. The Group does hold a reserve to ensure the continuity of activities should there be a major reduction in income and also charges others for use of the premises owned by the Group.

Reduction or loss of leaders . The Group is totally reliant upon volunteers to run and administer the activities of the district and its constituent groups and units. If there was a reduction in the number of volunteers to an

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10th Harpenden (Methodist) Scout Group (Registered Charity No. 292736)

unacceptable level in a particular section or group then there would have to be appropriate contraction, consolidation or closure of a section. In the worst-case scenario the complete closure of a section might be required.

Reduction or loss of members . The Group’s units and constituent groups provide activities for all young people aged 6 to 16. If there was a reduction in membership in a particular section then there would have to be appropriate contraction, consolidation or closure of a section. In the worst-case scenario the complete closure of the group might be required.

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.

Objectives and activities

The objectives of the group are as a unit of the Scout Association.

The Aim of The Scout Association is to promote the development of young people in achieving their full physical, intellectual, social and spiritual potentials, as individuals, as responsible citizens and as members of their local national and international communities. The method of achieving the Aim of the Association is by providing an enjoyable and attractive scheme of progressive training, based on the Scout Promise and Law and guided by adult leadership.

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.

Achievements and performance

Chairman’s Review

2020 was considerably disrupted by the global pandemic 2020, however the unit coped particularly well by managing to hold meetings in the best possible way that they could, which was mostly online based for 2020. The nature of events throughout 2020 meant the need to adapt and evolve and the 10[th] have shown resilience and their ability to do so.

Being Chairman is still a simple role thanks to all those involved with the 10[th] and it continues be exceptionally well run and well managed, which is reflected in the large number of engaged and enthused young individuals across the Scouting spectrum.

2020 saw the departure of the secretary, Maria Moyses who was replaced by Sara Bresler in the committee meeting after the AGM. We look forward to her time on board the committee.

The Crabtree Fields site remains is in good condition and continues to be well maintained. It continues to provide excellent facilities to all of those who benefit and the improvements from previous years are being utilised well. In addition to the day-to-day facilities, it provides for the 10[th] it also enables additional activities for the members for events such as the very popular comedy night, which we hope to have return as a physical onsite event in 2021. Rental during the daytime during the week continues to being in valuable revenue for the benefit of the 10[th] too albeit slightly impacted with the 10[th] ’s decision to do the right thing by the tenant and reduce rent during the initial period of the pandemic. It is important that we continue to maintain and keep up the property and site to ensure that it retains its value to all and with that in mind, historic issues with water pressure began to be tackled.

Finances have remained largely stable and this is down to the solid management of the finances, but also the well managed utilisation of expenses. The 10th are in a good financial position and in a good position to tackle any unexpected surprise expenditure and have weathered any the impact of the pandemic.

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10th Harpenden (Methodist) Scout Group (Registered Charity No. 292736)

GSL review Autumn 2019 – Summer 2020 10th Harpenden Scout Group

After a very challenging few months the Sections have been able to recommence delivering a full and exciting programme.

Highlights have been a Scouts Summer Camp in Dorset, Cubs enjoying outdoor sessions practising fire lighting and cooking skills and the Beavers enjoying a hike. All of the Leaders agree is it fantastic for everyone involved to be back enjoying Scouting.

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10th Harpenden (Methodist) Scout Group (Registered Charity No. 292736)

Financial Review

The Group continues to remain well funded despite a negative movement in the Fund for the year as shown in the financial statements on pages 9-15.

Reserves Policy

The reserves policy of the Group requires that unrestricted funds are available to:

• provide General funds which can be designated to projects to enable these projects to be undertaken at short notice;

• provide sufficient funds to cover key maintenance and repairs for the Hut; and

• over administration and support costs without which the Group would not be able to provide support to the Sections.

The reserves for the Group should be sufficient to cover at least one year’s general activities, transport and administration costs. Potential uses for any excess reserves are reviewed on a continual basis by the Executive.

Investment Policy

The Group holds funds in cash accounts with CAF Bank. Each section also holds small amounts of funds in a CAF Bank account in its own name.

Declaration

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

Signed on behalf of the charity’s trustees:

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10th Harpenden (Methodist) Scout Group (Registered Charity No. 292736)

Independent Examiner's report to the trustees of the 10th Harpenden (Methodist) Scout Group

I report on the accounts of the 10th Harpenden (Methodist) Scout Group for the year ended 31 December 2020, which are set out on pages 9 to 15.

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

It is my responsibility to:

• examine the accounts under section 145 of the 2011 Act;

• to follow the procedures laid down in the general Directions given by the Charity Commission under section145(5)(b) of the 2011 Act; and

• to state whether particular matters have come to my attention.

Basis of independent examiner’s report

My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts provide a "true and fair view" and the report is limited to those matters set out in the statement below.

Independent examiner’s statement

In connection with my examination, no matter has come to my attention:

• (1) which gives me reasonable cause to believe that in any material respect the requirements:

to keep accounting records in accordance with section 130 of the 2011 Act; and

to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act

have not been met; or

• (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

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10th Harpenden (Methodist) Scout Group (Registered Charity No. 292736)

Statement of responsibilities of Trustees and Officers

The trustees and officers are required to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the District Scout Council and of its income and expenditure for that year. In preparing those financial statements, the trustees and officers are required to:

• select suitable accounting policies and then apply them consistently;

• make judgements and estimates that are reasonable and prudent;

• prepare financial statements on the going concern basis unless it is inappropriate to presume that the Group will continue.

• The trustees and officers are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the 10th Harpenden (Methodist) Scout Group

• They are also responsible for safeguarding the assets of the 10th Harpenden (Methodist) Scout Group and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

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l(kn Harpendeii Imeiliodi%il Scout CJroup (Registered Charity No. 2927361 Tenth Harpenden (Methodist) Scout Group Statement of Financial Activities Summary for the year ended 31 December 2020 2019 TOTAL INCOMING RESOURCES 67,015 61,780 TOTAL RESOURCES EXPENDED 37.789 55,441 NET INCOMING RESOURCES 29.226 6.339 COrrect￿n here foreiror between P&L and Balance sho8t in 2016 8ccounts £71 NET MOVEMENT IN FUND 29,297 6,339 FUND BALANCES BROUGHT FORWARD 588,623 582,283 FUND BALANCES CARRIED FORWARD £ 617,919 588,623

l(kn Harpendeii Imeiliodi%il Scout CJroup (Registered Charity No. 2927361 Tenth Harpenden (Methodist) Scout Group Balance Sheet as at 31 December Notes 2020 2019 FIXED ASSETS Tangible assets HQ Premises at Waldegrave Park Minibuses Equipment 495,975 5.500 9.500 510.975 495,975 6.500 9.380 511.855 Total fixed assets CURRENT ASSETS Cash at bank and in hand Total current assets 106.944 10S,944 76.838 76,838 LIABILITIES Creditor5." amounts falling due ￿thIn one year NET CURRENT ASSETS 106.944 76.838 TOTAL ASSETS LESS CURRENT LIABILITIES 617.919 588.693 NET ASSETS 617.919 588.693 Represented by GENERAL FUND 617.919 588.693 Approved by the Trustees and signed on their behalf by Russell Husbands The notes on pages 9 and 10 form part of these accounts 10

l(kn Harpendeii Imeiliodi%il Scout CJroup (Registered Charity No. 2927361 Tenth Harpenden (Methodist) Scout Group Cash flow statement for 12 months ending 31 December 2020 2019 Subscriptions {net of capitation) Net income from premises Net income from minibus Family camp Sections Equipment Change in value of tangible assets Other Net incomel(loss) 7,440 29,236 19,441 8,303 11,2941 110,6941 11.4471 15001 17,4701 6,339 14,9341 13.2111 18801 1.646 29,297 Add back change in value Change in debtors Change in creditors other non-cash movements (equipment write-off) movement in stock Cash flow from operating activities 880 500 30,177 6,839 Investing activities Capital expenditure - Hut imporovement Financing activities (Repayment)Idrawdown on loan Cash inflowlloutlfowl for period 30,177 6,839 Opening cash position Cash inflowl(outlfow) for period Closing cash position 76,838 30.177 107,015 69,999 6.839 76,838 106.944 76.838 11

l(kn Harpendeii Imeiliodi%il Scout CJroup (Registered Charity No. 2927361 Tenth Harpenden (Methodist) Scout Group statement of Financial Activities for the year ended 31 December INCOMING RESOURCES 2020 2019 Income r8sourc8s from genoratod funds Voluntary income Membership donations (incl. Gift Aid} Less: payable to District Scouls 15,840 18.4001 7.440 27,313 17.8721 19.441 Donations received Use of premises Minibus contributions Equipment donations Family Camp re￿iptS Less costs of family camp 49,633 6.500 340 35,827 230 1.175 4,115 15,4091 665 other 500 Activities for generating funds other events Sale of clothing 2,439 1,729 Investment income Interest received Other incoming resources Miscellaneous 4,008 Total incoming resources 67.015 61,780 12

l(kn Harpendeii Imeiliodi%il Scout CJroup (Registered Charity No. 2927361 Tenth Harpenden (Methodist) Scout Group Statement of financial Activities for the year ended 31 December 2020 2019 RESOURCES EXPENDED costs of generating voluntary incomoldonations Premises Maintenance utilities Insuran 9,958 7.741 2.698 20,397 17,047 10.476 27,523 Change in value of tangible fixed assets 880 500 Minibus expenses Equipment Sections. Scout troops Fox Pack Swifl Pack Beaver Colonies 5,335 3.211 1,042 1,486 1.157 1,250 5,291 1.447 3,309 2,119 1.455 3,811 Charitable activities Camps Leaders, uniforms I training I badges other events 2,412 500 1,441 3,226 Gov8nanc8 Costs and other 60 41 Other resources expended Donalions made Miscellaneous 2,925 2.353 60 TOTAL RESOURCES EXPENDED 37,789 55,441 13

l(kn Harpendeii Imeiliodi%il Scout CJroup (Registered Charity No. 2927361 Tenth Harpenden (Methodist) Scout Group Notes to the Accounts for the year ended 31 December 2020 1 ACCOUNTING POLICIES Basis of accounting al These financial statements are prepared on a receipts and payments basis bl The trustees have estimated the current value of the three minibuses to be £5.5k cl The HQ property is recorded at the cost of construction plus the cost of significant enhancements since initial construction. The property Is maintained in a good Condition and thu5, in the absence of a professional valuation, the Trustees have maintained the value of the asset at its historic cost. dl The HQ has been erected on leasehold land, the tootprint ot which included land and buildings also occupied by the Harpenden Explorer Scout Unit la separate registered charity). Fundraising for the new building was carried out by both the Scout Group and the Explorer Unit. Although the legal ownership of the new HQ 15 solely in the name of the Scout Group, the Scout Group and the Explorer Unit have entered into a Partnership Agreement which sets out how the Scout Group and the Explorer Unit share the use of the Hil The land itself is owned by St Albans District and City Council. The Scout Group is in the process of renewing the lease for the land, which will be in the name of The Scout Association Trust Corporation, acting as Custodian Trustee on behalf of the Scout Group. Day to day management of the premises is shared on an equal basis between the Scout Group and the Explorer Unit, as is the management of use of the Scout Group minibuses. el Scouting equipment le.g. Tents, marquees etcl was revalued some years ago. All subsequent renewals and replacements have been charged to revenue at the time of acquisition representing the replacement of the equipment thu5 maintaining its value. 2 TANGIBLE ASSETS Land & buildings Minibuses Scouting equipment Cost or valuation brought forward Additions Change in value Cost carried forward 495,975 6.500 9,380 11,0001 5500 120 9,500 495.975 Additions to HQ in 2017 represent improvements lo exterior areas of the Hul. 14

l(kn Harpendeii Imeiliodi%il Scout CJroup (Registered Charity No. 2927361 Tenth Harpenden {Methodist) Scout Group Notes to the Accounts for the year ended 31 December 3 CASH AT BANK AND IN HAND 2020 2019 Trea5urer5' acwunls- Group Deposit a¢counl- Group Current accounts- Sections Cash in hand Sections Joint committee 34,477 36.407 8,959 175 63,333 7.833 175 32.422 106,944 76.838 4 CAPITAL COMMITMENTS There were no caprtal commf(rnents al the end of the year. (Prior Year.. nil) 5 EMPLOYEES, REMUNERATION There were no employees. All leaders and helpers give their time for no financial gain. 6 TRUSTEES. REMUNERATION AND EXPENSES No Trustee received any monetary reward or expenses. 7 INDEPENDENT EXAMINER'S FEES No fee was charged for this service 15