10th Harpenden (Methodist) Scout Group (Registered Charity No. 292736)
10th Harpenden (Methodist) Scout Group
Annual report - year ended 31 December 2023
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10th Harpenden (Methodist) Scout Group (Registered Charity No. 292736)
Trustees' Annual Report for 1 January 2023 to 31 December 2023
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 September 2018 | Re-elected at AGM |
| Sara Bresler | Secretary | Appointed November 2020 | Re-elected at AGM |
| Russell Husbands | Treasurer | Appointed 2019 | |
| Mark Grant | DeputyChairman | ||
| LarryNeal | 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:
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The maintenance of property;
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The raising of funds and the administration of Group finance;
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The insurance of persons, property and equipment;
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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
2023 was the year of normalisation following covid disruptions with a full range of activities across the scouting spectrum. It continues to be run and managed efficiently and by an excellent group of leaders and supporters, which makes the position of Chair an easy one.
The leadership structure evolved with the co-GSL’s indicating their desire to stand down, but thanks to the excellent structure in place, succession has worked out well and it is anticipated that the transition of leadership will be simple and smooth. As ever, the leadership and helpers continue to maintain a superb array of activities and do this purely for the benefit and good of the Beavers, Cubs and Scouts.
The committee is fully supported by elected and non-elected members.
Crabtree Fields site remains is in relatively good condition and continues be maintained, with and repairs being undertaken to ensure that the facilities remain in good condition. There are ongoing discussions with the Council over the future of the usage of the site, but there are no concerns over this at this stage. In addition to the day-today 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 continues to be a hugely popular event. Rental during the daytime during the week continues to being in valuable revenue for the benefit of the 10[th] .
Finances in reasonable shape but going forward it would still be good to get more income from the hut since losing some hirers post covid.
Highlights are: Accounts: 2023 2022 Main Treasurers group account £39,936 £28,559 (includes a Gift Aid catch up) Sections accounts £15,740 £ 9,939 (camps made some money last year) Cash £167 £175 Joint Hut / Minibuses £12,316 £23,199 (see note below) £68,158 £61,873
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10th Harpenden (Methodist) Scout Group (Registered Charity No. 292736)
The joint account is down £11k from 2022 but this will be rectified in 2024 as 10th and Explorers will contribute £6k each (£3k each going forward) so barring any surprises (Bill for new water pipe landing, getting stung by council for the lease (or a new minibus?)) it balances out. Overall when we factor in depreciation of the hut and minibuses as -£22,140 the overall asset for 2023 is £385,144 (compared to £400,998 in 2022)
The Scouts and Cubs Sections are very well capitalised at the moment.
GSL review 10th Harpenden Scout Group
It has been a very active year for all sections at the 10th. We have said hello to new leaders and goodbye others.
Beavers:
River Colony started their year off with a visit to “Brickle Dell” – the ups and down’s. In September, they had an autumnal scavenger hunt and held a Guy Fawkes night of games and activities. They had a visit from a guide dog and learnt about the important role these dogs play in a blind person’s life. In November, they went on a museum visit. In December, they had a fancy-dress Christmas party. They have also learnt all about their teeth and the importance of looking after them. Other activities have included catapult inventions. A hike and treasure hunt and a fitness session with a personal trainer (only in Harpenden!). Like most scouting years, River did some cooking, went to Stanborough lakes and enjoyed the high ropes. They will finish off their year with the seasonal picnic.
Tree Colony have enjoyed building junk boats and sailing down the River Lea. They had a machine building junk model making evening learning basic engineering skills. They have visited the local fire station and went to see the Hurst Children’s Theatre Group’s Pantomime at the Eric Morecoombe Centre. They have hiked /around Harpenden doing a treasure hunt. A sporty session saw them enjoy a fencing workshop; not for the faint hearted! They also visited a local Greek Church. They had an evening on safety learning about the “Green Cross Code” and first aid as well as enjoying and health and fitness evening.
The eldest Beavers from both Colonies enjoyed a sleepover together in March at the Hut.
Cubs:
Fox Pack have visited Bayfordbury Observatory, enjoyed stand-up Paddle boarding and taken part in the Christmas Card delivery service, which incidentally is celebrating its 41st year. They have carried out a first aid response exercise and learnt about fire safety and had a fire station visit. They had fun learning some amazing circus skills. They have been on a bushcraft summer camp as well as participated in a District Cubs Spring Camp. An Italian themed cooking night was fun. They have also camped over at Ashridge after a hike. Finally, the Cubs have learnt some fire lighting skills.
Swift Pack have had a Viking camp, attended the district bike ride, hiked and taken part in the Christmas Card delivery service. They held a fruity French Olympics. They had an evening of magic self-extinguishing fires and went on a ghost & ghoul tour. They held a Cub family fun night and will finish off their term with water games and a BBQ.
Scouts:
Mercia and Wessex Troops have enjoyed a full year of camping and activities. Summer Camp this year is going to be in Lymington, on the edge of the New Forrest, which promises to be filled with the all the exciting and much-loved activities such as overnight hikes, learning camp skills, master chef, as well as how to dig toilets and make camp equipment. They have also attended Spring camp where they learnt how to safely use a knife and axe. Water sports camp this year was held at Longridge outdoor activity centre in Marlow on the banks of the River Thames. Here the Scouts enjoyed all forms of water-based activities that included paddle boarding, kayaking, dragon boat racing and laser tag. Cycle camp will be at the beginning of September just before Scouts return after the summer break. The weekly programmes put together by the leaders are always packed with fun and challenges for the scouts to get the best results.
Family Camp
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10th Harpenden (Methodist) Scout Group (Registered Charity No. 292736)
We were delighted to host the first Family Camp for four years in September, held at Paccar Scout Camp. The sun shone and it was a great weekend for all attendees, most of whom had not experience family camping with the 10th. Another Family Camp is planned for September 2024.
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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:
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provide General funds which can be designated to projects to enable these projects to be undertaken at short notice;
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provide sufficient funds to cover key maintenance and repairs for the Hut; and
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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:
2[nd] September 2024
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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 2023, 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:
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examine the accounts under section 145 of the 2011 Act;
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to follow the procedures laid down in the general Directions given by the Charity Commission under section145(5)(b) of the 2011 Act; and
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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.
Laura Brierly Charity Independent Examiner Address: 84a Station Road, Harpenden, AL5 4TY
Date: 12 September 2024
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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:
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select suitable accounting policies and then apply them consistently;
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make judgements and estimates that are reasonable and prudent;
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prepare financial statements on the going concern basis unless it is inappropriate to presume that the Group will continue.
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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
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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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10th Harpenden (Methodist) Scout Group (Registered Charity No. 292736)
Tenth Harpenden (Methodist) Scout Group
Statement of Financial Activities Summary for the year ended 31 December
| 2023 £51,364 £67,218 |
2023 £51,364 £67,218 |
2022 £51,455 £259,624 |
2022 £51,455 £259,624 |
|||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| TOTAL INCOMING | ||||||||||||
| RESOURCES | ||||||||||||
| TOTAL RESOURCES EXPENDED | ||||||||||||
| NET INCOMING RESOURCES | -£15,854 | -£208,170 | ||||||||||
| NET MOVEMENT IN FUND | -£15,854 £400,998 |
-£208,170 -£564 £609,168 |
||||||||||
| Adjustment for Paccar deposit brought forward |
||||||||||||
| FUND BALANCES BROUGHT FORWARD |
||||||||||||
| FUND BALANCES CARRIED FORWARD £ |
£385,144 | £400,998 |
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10th Harpenden (Methodist) Scout Group (Registered Charity No. 292736)
Tenth Harpenden (Methodist) Scout Group
Statement of Assets & Liabilities as at 31 December
| Statement of Assets & Liabilities as | Statement of Assets & Liabilities as | Statement of Assets & Liabilities as | Statement of Assets & Liabilities as | Statement of Assets & Liabilities as | Statement of Assets & Liabilities as | at 31 December | at 31 December | at 31 December | at 31 December | at 31 December | at 31 December | at 31 December |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Notes | 2023 £281,053 £26,434 £9,500 |
2022 | ||||||||||
| FIXED ASSETS | ||||||||||||
| Tangible assets | 2 | |||||||||||
| HQ Premises at Waldegrave Park | £297,585 | |||||||||||
| Minibuses | £32,041 | |||||||||||
| Equipment | £9,500 | |||||||||||
| Total fixed | ||||||||||||
| assets | £ | £316,986 | £339,126 | |||||||||
| £68,158 | ||||||||||||
| CURRENT ASSETS | ||||||||||||
| Cash at bank and in hand | 3 | £61,873 | ||||||||||
| Total current assets LIABILITIES |
£68,158 £0 |
£61,873 | ||||||||||
| Creditors: amounts falling due within one year | £0 | |||||||||||
| NET CURRENT ASSETS | £ | £68,158 | £61,873 | |||||||||
| TOTAL ASSETS LESS CURRENT LIABILITIES | £385,144 | £400,999 | ||||||||||
| NET ASSETS | £ | £385,144 | £400,998 | |||||||||
| Represented by | ||||||||||||
| GENERAL FUND | £ | £385,144 | £400,998 | |||||||||
| Approved by the Trustees and signed on their behalf by | Russell Husbands | |||||||||||
| ………………………………………………………….. | ||||||||||||
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10th Harpenden (Methodist) Scout Group (Registered Charity No. 292736)
Tenth Harpenden (Methodist) Scout Group
Cash flow statement for 12 months ending 31 December
| 2023 £15,597 -£5,691 -£5,192 £304 £1,913 -£627 -£22,140 £2,098 -£1,958 -£158 |
2022 | ||||
|---|---|---|---|---|---|
| Subscriptions (net of capitation) | £14,997 | ||||
| Net income from premises | -£5,438 | ||||
| Net income from minibus | -£36,991 | ||||
| Family camp (fun day) | -£1,040 | ||||
| Sections | -£6,340 | ||||
| Equipment | -£4,109 | ||||
| Change in value of tangible assets | -£170,349 | ||||
| Comedy Night | £2,238 | ||||
| Badges / Leaders Uniforms | -£2,158 | ||||
| Other | £1,020 | ||||
| Net income/(loss) | -£15,854 £22,140 £0 £0 -£1 |
-£208,170 | |||
| Add back change in value | £170,349 | ||||
| Change in debtors | £0 | ||||
| Change in creditors | £0 | ||||
| Other non-cash movements (equipment write-off) | £58 | ||||
| movement in stock | |||||
| Cash flow from operating activities | £6,284 £0 £0 |
-£37,763 | |||
| Investing activities | |||||
| Capital expenditure - Hut improvement | £0 | ||||
| Financing activities | |||||
| (Repayment)/drawdown on loan | £0 | ||||
| Cash inflow/(outlfow) forperiod | £6,284 | -£37,763 | |||
| £61,873 £6,284 |
|||||
| Opening cash position | £99,636 | ||||
| Cash inflow/(outlfow) for period | -£37,763 | ||||
| Closing cashposition | £68,158 | £61,873 | |||
| £68,158 | |||||
| £61,873 |
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10th Harpenden (Methodist) Scout Group (Registered Charity No. 292736)
Tenth Harpenden (Methodist) Scout Group
Statement of Financial Activities for the year ended 31 December
| INCOMING RESOURCES | 2023 £24,313 -£8,750 |
2022 | ||||||
|---|---|---|---|---|---|---|---|---|
| Income resources from generated funds | ||||||||
| Voluntary income | ||||||||
| Membership donations (incl. Gift Aid) |
£22,869 | |||||||
| Less: payable to District Scouts | -£7,872 | |||||||
| £15,563 £29,659 £490 £40 £304 £0 £5,273 £0 £34 £0 |
£14,997 | |||||||
| Donations received | ||||||||
| Use of premises | £32,313 | |||||||
| Minibus contributions | £1,780 | |||||||
| Equipment donations | £270 | |||||||
| Family Camp | £309 | |||||||
| Fun Day costs |
-£1,349 | |||||||
| Comedy Night | £2,238 | |||||||
| Activities for generating funds | ||||||||
| Other events | ||||||||
| Sale of clothing | £621 | |||||||
| Investment income | ||||||||
| Interest received | £0 | |||||||
| Other incoming resources | ||||||||
| Miscellaneous | £275 | |||||||
| Total incoming resources | £51,364 | £51,455 |
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10th Harpenden (Methodist) Scout Group (Registered Charity No. 292736)
Tenth Harpenden (Methodist) Scout Group
Statement of financial Activities for the year ended 31 December
| 2023 £17,184 £14,650 |
2023 £17,184 £14,650 |
2022 | |||||
|---|---|---|---|---|---|---|---|
| costs of generating voluntary income/donations | |||||||
| Premises Maintenance Utilities |
|||||||
| £27,187 | |||||||
| £10,565 | |||||||
| Insurance | £3,517 | £0 | |||||
| £35,350 £22,140 £5,682 £627 -£5,230 £460 £1,367 £1,491 £1,958 |
£37,751 | ||||||
| £170,349 | |||||||
| £38,771 | |||||||
| £4,109 | |||||||
| £4,585 | |||||||
| £29 | |||||||
| £448 | |||||||
| £1,278 | |||||||
| £2,158 | |||||||
| Comedy Night Govenance costs and other Other resources expended Donations made Miscellaneous |
£3,175 £198 £0 £0 |
£0 | |||||
| £118 | |||||||
| £0 | |||||||
| £28 | |||||||
| TOTAL RESOURCES EXPENDED | £67,218 | £259,624 |
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10th Harpenden (Methodist) Scout Group (Registered Charity No. 292736)
Tenth Harpenden (Methodist) Scout Group
Notes to the Accounts for the year ended 31 December 2023
1 ACCOUNTING POLICIES
Basis of accounting
a) These financial statements are prepared on a receipts and payments basis
b) The trustees have estimated the current value of the three minibuses to be £26,434
c) The HQ property is recorded at the cost of construction depreciating to £0 by year 30 of the lease (2040). This, along with changes to the other group assets, means the total group asset reduces from £609k in 2021 to £402k in 2022. The property is maintained in a good condition.
d) The HQ has been erected on leasehold land, the footprint of which included land and buildings also occupied by the Harpenden Explorer Scout Unit (a 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 is 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 HQ. 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.
e) Scouting equipment (e.g. Tents, marquees etc) 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 thus maintaining its value.
| 2 | TANGIBLE ASSETS | Scouting equipment £9,500 £0 |
|||||||||||
| Land & | Minibuses | ||||||||||||
| buildings | |||||||||||||
| £297,585 | £32,041 | ||||||||||||
| Additions | |||||||||||||
| -£16,533 | -£5,607 | ||||||||||||
| Cost carried forward | £ | £281,053 | £26,434 | £9,500 |
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10th Harpenden (Methodist) Scout Group (Registered Charity No. 292736)
Tenth Harpenden (Methodist) Scout Group
Notes to the Accounts for the year ended 31 December
| 3 | CASH AT BANK AND | CASH AT BANK AND | CASH AT BANK AND | IN | 2023 | 2022 | ||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| HAND | ||||||||||||||||
| Treasurers' accounts - | Group | £39,936 | £28,559 | |||||||||||||
| Deposit account - Group | £0 | £0 | ||||||||||||||
| Current accounts - Sections | £15,740 | £9,939 | ||||||||||||||
| Cash in hand - Sections | £167 | £175 | ||||||||||||||
| Joint committee | £12,316 | £23,199 | ||||||||||||||
| £68,158 | £61,873 |
4 CAPITAL COMMITMENTS There were no capital commitments at 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
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