Barton Scout Group AGM Registered Charity 300437
Treasurer Report
24[th] June 2023
Scouts Accounts for year ending 31[st] December 2022
The 2020 accounts have been completed, audited by Mr Dave Sutherst (External auditor) and signed off by Mr Mike Campbell (Chairman) and Michael Abbott (Treasurer). The full accounts are available for review but please see below for a summary.
| 2022 | 2022 | 2021 | ||||
|---|---|---|---|---|---|---|
| £ | £ | £ | ||||
| Unrestricted Funds |
Restricted Funds |
Unrestricted Funds |
||||
| Income | ||||||
| Subscriptons | £7,996.50 | £8,620.00 | ||||
| Fundraising Events | £3,014.39 | £110.50 | ||||
| Restricted Fundraising (Natonal Lotery / Coop) | £9,509.39 | £0.00 | ||||
| Donatons | £2,882.50 | £86.82 | ||||
| Other Grants | £800.00 | £0.00 | ||||
| Camps | £8,366.00 | £2,543.99 | ||||
| Trips | £2,009.00 | £112.00 | ||||
| Other ( Inc Uniform) | £73.75 | £111.26 | ||||
| Asset Sales | £945.00 | |||||
| TOTAL | £26,087.14 | £9,509.39 | £11,584.57 | |||
| Expenditure | ||||||
| Capitaton | £3,105.00 | £3,218.00 | ||||
| Go Cardless Charges | £357.84 | £289.50 | ||||
| Actvites | £3,793.45 | £1,690.65 | ||||
| Camp Expenses | £6,699.80 | £1,977.36 | ||||
| Rent | £1,885.00 | £1,224.00 | ||||
| Insurance | £176.80 | |||||
| Repairs and Renewals | £311.04 | |||||
| Materials & equipmemt | £178.69 | £597.30 | ||||
| Uniform & Badges | £229.70 | £572.26 | ||||
| Donatons | £170.00 | |||||
| Admin Expenses | £393.68 | £96.80 | ||||
| Minibus Expenses | £1,200.42 | £1,959.54 | ||||
| Asset & Investment | £3,075.09 | |||||
| Asset & Investment (Restricted) | £7,368.38 | |||||
| AGM & Trustees Expenses | £248.70 | |||||
| TOTAL | £21,576.51 | £7,368.38 | £11,874.11 | |||
| Balance | £4,510.63 | £2,141.01 | -£289.54 | |||
| Opening Cash Funds | £8,987.29 | £0.00 | £9,276.83 | |||
| Closing Cash Funds | £13,497.92 | £2,141.01 | £8,987.29 | |||
| Variance | £4,510.63 | £2,141.01 | -£289.54 |
Notes:
Scouting subscription fees were increased in September 2022 from £10 to £11.50 per month due to the increased costs of running Scouting. Overall subscription revenue declined in 2022 vs prior year due to the temporary closure of Beavers and Cubs.
Capitation fees which are payable to Scouting Association remained at £45 per young person but this still represented 31% of the overall membership fee payable.
2022 showed a significant increase in fundraising activities with a total of £16,206.28 raised through a National Lottery Grant £6,000, Coop £3,509.39, Parish Council Grants, Individual Donation £2,000 and other fundraising activities including the Diamond Jubilee, Barton Rocks and Bingo.
The fundraising allowed the Scout Group to achieve its goal of buying a long sought after new trailer as well as other equipment including pioneering poles, tents and other equipment.
Summary
It is essential that Barton Scout Group continues to be adequately funded to ensure the continuation of the fun and exciting activities and opportunities provided by the Unit Leaders and volunteers.
The “Cost of Living crisis” and inflationary pressures means that all costs are anticipated to increase in the next year. In order that subscription fees remain at current levels it is essential that everyone supports their children in fundraising activities for the group throughout the year.
The Executive Committee have agreed that subscription fees will remain at £11.50 per month until further notice but will review the situation periodically.
Charity Commissions Annual Return of Accounts 2022
Financial Accounts will be submitted to the Charities Commission on w/c 26[th] June 2023
Barton Scout Group (Charity no. 3004371 Receipts and Payments Account Forth• byar fmTht Oim4ff2022 To 3111212022 Receipts and payments 2022 R85tr1ctsd lunds (1) 2021 Unrestricted fund¥ Dvignated (21 Trljl fund8 rotsl ndS Rec8lpts lryaclm •nd •lrr4laT Memb&rship SubrIptn5 Oonabons 798.6• 2,882.60 ty) 8,620.00 16J2 Lega¢$ CfftA oo Oth•rswThkirinccthe 72A2 10,YEA2 0.00 .00 Subttyi&l 8,706.82 Tripy Btc Camp9 othgr 2,Cffj9.00 8,366.00 112.00 2,643.89 .00 oo &sbtotsl 10.375.QO D.¥J(t 4£6&99 GrArt• Aointenenae&grnt Other grants 0.00 800. ooo.00 2.7520 9AW.39 0.00 78.47 btotl Fundr¥4slng •v•nts Iqrn81 Incom8fiorn Minlbus 386.QO 00 Dlamond JublEe 380.70 OAO Barton Rty8 Chrtha5 M¥tkotot nY Hall Barton Chrtgtsnas knghts On i¥sh L99 Appeal &ryJo (tAO 00 106.62 0.00 614.30 006.13 0.00 447.QQ 79.60 0.00 Obknrfundraing CtMtè Subtotsi 1&74 69 137.82 8¢wi hut Incvrne Hir&oF buiklino Hir¥of equinent Qthtrstout hut incorn¢ Subtot•l 0.00 0.00 8241.00 6,616.38 00 0.00 Bank Inraii 1.33 119 Inlvro5t The Scout A$tln ShortT*rm Investh)ent Setyice Otherinvojlmonl Income 1.33 .26 Totsi Gr05s Income 11.064 9.509.39 26.89&73 94s.or 00 28.OB7.14 11.OX6Y 9,509.3d 4È21.22 24¥Qfj.73
Barton Scout Group (Charlty no. 300437) Receipts and Payments Account Forth8 yoar Irom To 3111W2022 Receipts and payments 2022 Re8trfct8d funds111 202f Unr•strfjct8d fundb Dasignatett fund8 fvnd$121 Toial fun Totsl luDd8 Ptyrnonts eh•r]tJble PdyrnoThts fv18rnb8rshlp Subs¢ription¥ on 3,10&00 3,Y93.46 $,699AQ 3.218.Cil Youth acti¥rti ¢arnp exwses Adull ¥urtand training 1,977.36 o.oo 0.00 512.$ 612.00 R# 00 Watsrand SwtagB EbctriGltyar Gas LegBI Insuran 118.82 0.00 sts 1.18188 176.80 f.211AS 2,3•9.36 95•.7$ 1.101A6 I2¥7.6& 542.03 Rep4trè Rara C&ryaning MBl8riala ahd 8wipmenl Prlnting. Pts$tsge and [D1mpY7j Qo c5rdlosstharoes Unrfotms Badge AGIA 8nd tNste&expens Loan F&pAyments 311.fy4 00 o.oo 17&69 0.00 597.3 4&70 367A4 0.00 o.oo 145.8 21.76 o.oo 428.40 248.70 207.86 00 0.00 289.50 2,$00.00 170.00 Into31 paymoDts Administr4Uv•*xpen£as 8ub tot41 0.00 30.35 616.61 348.98 616.74 FMIral•1ny •xpbn Minibu6 eApense¥ Bingo Otherfundravjing cost$ 8vbtotAI 12QOA2 00 t.969A4 0.00 0.00 33.30 1,209.42 .00 1,9J2.84 rot•l Gtvss EXpdIVre 17.5S8.92 6,171.83 23,7JO.75 20.0.$0 Ats•tan<l lThvoBtmont a75.0• 9)). 7,36&38 11,37¢.13 Tololpayments 20.634.01 7,106.09 7.J6&38 o.od 36,107.48 30,Q38.60 Notofr8Celp1y111tsJ Trarrdlors betwn funds Cash fvnda lastr end Cash funds thisyearend 1942.SUI S17.21 13.4•Y.9t 10,049.75 14.9ql.BS 21,2.#1 2.141.01
Barton Scout Group (Charlty no. 300437) Receipts and Payments Account ForthB >ar olm2022 To 3111W2022 Statement of assets and liabilities at the end of the year 31st t)8C8mb&r2022 31st Doc 2021 Unrnstricthd fundB Designatèd Restrlctsd Re6trlctsd lunds (1) fvnd8121 Total fitsn Totsl fvrM18 Catsh Fund$ BankoJrrenta(Ount 13,361.0 00 14.199.51 Bank dqposil a)xunt Bvlhling $othètyaCVnI Thp Scout A5soclabon ShortT•nn lTr¥esimeni Service 0.00 o.ofy 00 o.oo 21.31 0.00 222.20 Tdtyi OthermLsnetsry a¥sots Tax thim D¢bt&du&tolhg GfQU lrtsuranwdaim 956.00 0.00 7¥9.7 0.00 0.00 493.69 o.oo Sub 493.69 Invotyn•nt a88Ots Investrnt PFtyty-4eti Quoted invesbllents 04estr?nt&- dekii 0.0 Non nbonotsry a88e18for ¢harlW8 tswn us• SP Otherstcck 0.00 Lsnd and bu1Jills Muior vshid85 698,SJ$.$0 ts,536.80 12,450.00 ,334.62 1145tyffj0 918A3 00 7N28.38 Sojuting e9upmdn¢fun%lur•etc SAn.24 Subt1 IB.368.63 1479.21 7A2&38 698.636 719,¥2t.32 Liabl110$ Awunts nLyotwd Eynses In(a&rred butDOt invoic&1 SubsGripbons not yol wd offjo 0.00 o.oo 00 Otherliglies 1156.131 (911.16 0.00 72.74) 8ubtotsl Tot•1 n&ta•s6ts 31.966A2 ZO,215.54 9.5B9.39 698,636.80 760292.26 73&179.21 Thg ob¢)¥e Tecelpts and pAymthts jccountgnd 8tatem•ntof as¥gtaDd Il•bHltknw8YeaFwov£d ty thOTnJste 0th 24th June 2024an 8Iun8d ¢)n theirbehBtFby Print Nam& Mrm Campbell Chair Mrm Abb)tt Treasurer
Notes to the Barton Sco GToupA¢¢ounts shtrhlithtsrè applcablo 2- Thsdesiwttdknnd is ha01& Uthty awjunts. awshored With Gudinll in Bwt(xl restricted ru<1) purthase rA a trai, wthere${alSed from A Natiwal L0ttwygrantarIrofftthThetr0P. The re$tliLrd lund12) BuikSiThJ Fur. %hh rai8fjdthe rnonoyfor unrty Ptsll. The L9nd. bU1n5, mottyvehldès. SGDubn9 Equipment and tfequipmgDtarnal y@d 4l¢QSt Thg Group puha?d the trader. svJn wibnp sbii rt4ui. sorre a5EOrted iWL% and afridggand Unity Hal #ome and thafrs Thè amourtts duetoth&Gmup irdude payffl9nts mde in Advattc&farlhg camp51akln9 in 2023 Thg M¢ngy T8Jf0rth• Royd 8tibsh L•llicn'ts Poppy AppBal remaIn unpèid atth8 9nd thYear bJtwkEtransfoThed during 2023 Th&affinod io Unty hojl areamourts p8id in 4dvanct. Ptepayments forarnp, insuratLC8 The 2mL¥Jnts by UnNy h1 argamunts advan(Y byhrfer6foractiwbÈYtrAttc F4ace thJrinp 20> aCCrnsf¢x IO- TreG]upSdd off $Crfr ofrfSl£nduth the yw.
BART COUTS & GUIDES HEAD UARTERS UNITY HALL ACCOUNTS INCOME & EXPENDITURE AccouKr for the TI1)d ondod 31st Dgcemb&r 2022 Gulde8 Scouts 2021 2021 Totsl 2021 INCOME Guides Scouts 2022 2022 Total 2022 144.00 144.00 216.00 216.00 252.00 252.00 0.00 0.00 60.00 60.00 540.00 540.00 231.00 231.00 2.268.7S 2.268.75 3,516.63 3,516.83 27.33 27.33 0.00 8,578.47 8.578.47 0.00 288.00 432.00 504.00 0.00 120_00 1,080.00 462.00 4,537.50 7.033.25 54.85 Rent- Be8vers R8nt- Cubs Rent- SrA)U Rent- Explorers Rent- Ramb Rtrnt- Brownies Rent- Guk188 Renl- Parbes Rent- Ollwr Fund Raisng Dona"ons Grnnts Other Income 174.00 174.OQ 348.00 342.00 342.00 684.00 426.50 428.50 853.00 330.IY) 330.00 860.OD 238.75 238.75 477.50 864.00 864.00 1.728.(X) 332.75 332.75 665.50 2,551.25 2,551.25 5.102.50 3.921.25 3.931.25 7,862.50 24.69 24.69 4937 0.00 0.00 0.00 2,752.00 2.752.00 5,504.00 0.00 I7,1.93 0.00 Lo$81 {Surplusl on th8 year 0.00 0.00 15,834.17 15,834.17 31.668.33 11967.19 11.967.19 23,934.37 EXPENDITURE Equipment Insurance Internal Repairs Extornal Rep8irs LvJht & heat 0.00 1.211.45 2,399.36 0.00 935.72 118.82 0.00 0.00 959 75 440.00 0.00 o.oo 933.26 1,101.35 1,101.35 1,969.27 1,969.27 3.801.S9 3,801.68 1,182.88 1,182.88 50.02 50.02 2,202.70 3,938.54 7.603.35 2,365.75 1W.04 1,211.45 2,399.36 2,422.90 4,798.72 0.00 1,871.44 237.64 0.00 0.00 1,919.49 880.00 O.OD 935.72 118.82 0.00 Adverbsing Loan tvpayrnants Cleaning Booking8 offi Interest payabl6 Printing, poslage and stabonery Assgts Sundry expenses Tekphon8 Rovnding Slwplus on the Year 2,6(K).W 2,500.00 542.03 542.03 420. 420.Q) 5.000 00 1.084.06 840.00 60.70 959.75 440.00 0.00 22.39 39.72 933.26 1.868.52 132.00 81.47 22.39 3972 44.78 79.44 40.74 40.74 4,174.49 4,174.49 8,248.97 4,862.10 4,862.10 9.724.19 15.834.17 15,834.17 31,668.33 .19 t1.967.19 23,934.37
BALANCE SHEET a¥ a 31 t Doc•mbor 2 Guldes Scouts 2021 2021 Total 2021 Guld•s Scouts 2022 2022 Total 2022 s.875.28 5.875.28 4.174.49 4.174.49 11,750.55 8,348.97 Fund Brought Fonvard SurpluWILossl forthe year rran6forr8d as fwl assets 10,049.76 10.049.78 20,0.52 4,862.10 4.882.10 9.724.19 10.049.76 10,049.76 20 099.52 Fund Carrfed FoTh¥ard 14.911.86 14.911.86 29.823 71 represented ty. Deposit acwunt Curyenl account 10.045.95 10,045.95 3.82 20,091.89 14,890.54 14.890.54 29,781.08 21.32 21.32 42.63 10.049.76 10,049.76 20,099.52 14.911.88 14.911.86 29,823.71 493.59 493 $9 170.241 170.241 987.17 1140.481 739.70 739 70 1,479.39 1911.151 1911.151 11.822.291 Creditors AUDITORS REPORT Having examlned th• trck8, the documBnts,and th8 vouthers otttw Barton Scouts & Guida$ HQ, l eonfimi thB balances at 31st D8rkmber 2022 as shown In the fotsgoing statwnent and the ex83 of income ov8rexpenditure forth8 period ended that date to be correct from the infomiation and explanations given to The accounts are to bo split equalby behveen Barton Scout Group and Guiding in Barton. D Suth9rst 11 Saxon Cr•srTrt Barton Bed5 MK4S 4LY 22 IAarch 20
Independent Examlnorfs Report to the Trustses of the Barton Scout Councll I report on the accounts of the Group for the year gnded 31* D&ember 2022. whi¢h compri8e the Statement of Financial Activities. the Balance Sheet and related notes. This report is made soldy to the trnslees in accordance with Secllons 145 of the Charities Act 2011. My wort has been undertaken so that I might stale lo the Charis trustees those matteTS l am required to 8tate to them in an Independent Examinerfs report and for no other purpose. To the fullest extent pomiitted by law, I do not aecepl or assume responsibility to anyone other Ihan the char4ty and the charity's Injstees for my examination work. Respgctlve responsibllltles of Trustsos and Examlner The Group's trustees are responsible for the preparation of the accounts. They con$id8r that an audit 1$ not required for this year {under Sectron 144 of the Charities Act 2011 (the Charrtie8 Act)) and that an independent examination is needed. It is my re8pon$ibilty lo.. Examine the accounts (under Section 145 of the chtieS Act).. To fdlow th8 procedures laid down in the General Dlrectlon$ given by the Charity Commis8ioner3 {undor Section 14515) Ib} of the Charities Act)., and To state vthether particular matters have ajmg to my attention. Basls of Ind•p9ndent Examlnots report My examinth.on was carrted out in accordan¢e with the General Directions gNen by the Charity Commissioners. An examination indudes a review of the accounting rerdS kept by the Group and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and segking explanations from you a5 trustee8 coneeming any sucfs matters. The procedure$ undertaken do not provlde all the evidence that would be required in an audit and, CoeqUentIy, no opinion is given as to whelher the acnts present a'true and fairf view and the report is limited to those matters sel OL¢t in the statement below. Indopgndent Examlnèrfs ststement In connection my examination. I confirm that material matter8 have me to my attention in connection with the examination giving me cause to beliove that in any material respect.. the a¢Unti records were not kept in respect oflhe lcknield Di8trtct Swut Council as required by section 130 of the A¢[ or accounts do not accord wlh th058 records. I have no conG¢m• and have Gome aGross no other matte[5 in conneGUon wllh 1ne examinatlon to whicn 8ttenty.on should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Name.. ..David SuthersL..................................................................................... Ac.................................................................................................. .11 Saxon CrescenL............................................................................... ..Barton-l&Clay....Bed8.....MK45 4LY...................................................... .19 June 2023............................................................. Qualification.. Address.. Date.. LT100006
11 Saxon Crescent Barton-le-Clay Beds MK45 4LY
Trustees of Barton Scout Group c/o Mr M Abbott 9 Park Meadow Close Barton-le-Clay Beds
20 June 2023
Independent Examiner’s Report to Barton Scout Group’s Trustees
Dear Trustees,
I have one main statement to make on the accounts for the year ending 31 December 2022 and then a few additional points, which will hopefully assist you all going forward.
The Group’s accounting records for the year just completed were infinitely better than many of the prior years and my report, as a result, there was no need to qualify the accounts as in previous years.
Some items for you all to consider.
First of all, I do hope that you consider the following points the financial, which are the equivalent of the yellow card. Although the yellow card states that you should put our young people first, I always twist it round to state that if you adhere to the yellow card, you actually safeguard and protect yourselves as adults.
If you review chapter 5 of Policy Organisation and Rules, which covers the financial aspects of Scouting, you will see what the trustees need to do with regards to finance. However, in some cases, I do not believe it is not concise enough so I suggest you do more than the minimum standard stated in order to protect all concerned.
It states that the bank accounts are operated by the treasurer and other members of the Trustee Board, which is the new name for the Group Executive.
My suggestion is that any 2 from 4 signatories should be on the account and, if any are related, 5 signatories are put forward and there is an executive minute stating that the related people cannot do the initial signing and also do the countersigning. This safeguards the Group from holidays or illness of the trustees and protects all the individuals within the Group, especially if they are related.
It also states within Chapter 5, that all subsections of the Group should submit their accounts for review to the Treasurer at least once every 3 months. This will help the treasurer see any problems when they are in everyone’s mind and also, where further documentation is required, it should be possible to produce everything requested in a timely manner because the correspondence will still be available. Finally, the end of year review would then be much easier, as 75% of all the documentation is already available to be handed over and only the final quarter needs to be collected and consolidated.
The largest problem in finance is always dealing with cash and it is extremely important that all individuals handling the cash can cover themselves. Fortunately, almost all items, nowadays, are paid directly into the bank, which removes dealing with most cash items.
Where cash is received, chapter 5 does state that all money needs to be paid into a bank account as soon as possible, which I would suggest is usually within the week. If at all possible, again to protect all concerned, I feel that all cash should be checked by two unrelated people at, or soon after the money was initially received.
I will restate that my whole intention is to protect all of the individuals dealing with any monies and are areas where safeguards can be discussed between you on order to try and make your procedures even better.
I would also like to point out that all child facing adults have a very difficult job to do and no praise given to them is ever enough considering the amount of time and effort they put in. I am also of the belief that the child facing adults should concentrate on what they are good at and the executive do the areas which are not child facing, like finance, insurance, purchasing and selling equipment. Everyone wants the best possible outcome for whatever they are involved in and, in some cases, believe that one person doing everything is far better than sharing the jobs around and is actually the only way to get the job done. This is not usually the case as more time would be available with more people and the person organising everything has to be willing to forego some of the control and this can be very difficult in some cases.
I am really pleased with the improvements with the record keeping of the Group and would like these to continue and, if possible, improve. Remember to keep each activity separate and the more documentation that is provided and retained, the more every individual protects the Group and, more importantly, themselves.
Yours sincerely,
D Sutherst