28TH CAMBRIDGE (ST JOHN'S) SCOUT GROUP FINANCIAL STATEMENI3 FOR THE YEAR ENDED 31ST DECEMBER 2024 CON'fENTS AND SCOUT GROUP INFORMATION coTrrrENTS PAGE.. Trust¢¢s Report tndepeThd¢nt Examiners Report Statement of Financial Activiti¢S Bal&nee Sheet Notes to the Financiai Statemenls SCOUT GROUP LEADER.. Geoff Oliver TRUSTEES.. Geoff Oliver Jereiny Racher Katherine Churth (Chair) Katharine Laura G¢rlach Elaine Bennett Jopathan N¢wcotnb James liewton Sally Van Ryneveld PRINCIPAL OFFICE.. Group Fleadqllartet5 Flarn5tC Road Cambridge CHARITY NUMBBEL" 300713 INDEPENDENT EXAMINER.. lan Shipley FCCA For and on behalf OF. Prentis & Co LLP 115c Milton Road Cambridge CB4 IXE BANKERS.. L5oyds Bank PIC 6 St Andrews Street Cambridge CB2 3AX
28TI4 CAMBRIDGE (ST JOHN'S) Scotrr GROUP PAGE I FINANCIAL sfATEMENfs FOR THE YEAR ENDED 31 ST DECEMBER 2024 TRUgTEES ANNUAL REPORT The trustees present their annual rcport for the 28th Cambridge (St John's) Scoui Group for th¢ year ended 315t Decembcr 2024. Thc financial ststements comply with the Charitie5 Act 2011 aThd Accounting and Reporting by Charities.. Siatcnicnt of RecomTn¢nded Praciice applicable to charitT&% preparing their accounts in ac¢ordance with thc FIntial Reporting St&ndaTd applicable in the UK and Republic of Irelatsd (fRS 102) (scnd edition) (effective l January 2019). STRUCTURE, GOVERNANCE AND MANAGEMENr GOVERNIIVG DOCUMENT Tho Scout Group was established by Scout Trust Deed in 1969 and registered a5 a charity on 2 1st Junc 1971. ORGAM5ATION AND AppowfMENf OF TRUSTEES The 28th C¢imbridge (St JohD's) Scout Group consists of volunteer leaders and help¢ts, parcntslguardian5 8nd >'oung people involved in the Scouting movement and is supponed by thc Executive Committee dealing with thc administs'aiivc and financial m)de¥ent (Trf the Group. organising Such mattoB as raisii)g nds. Hcadquartcrs, Im#Énteiian(£ and oth¢r u3¢rs of thc building and thc rcnovaiion project The Chair is appoinled by ihe Group Scoul Leader and approved by the Group at its AGM. th¢ Treasurer aod othcr m¢mbeTS ofthc Executive CoTnmittee atE appointed at thc AGM, but look io iThvolvc oth¢r voluntc¢rs. RISK MANAGEMENT 'rhe tTU8tees have exatnined the Tnajor strategic. busine&s and operational risk within the Scout Group and confim) that systems liave been established to ellabl¢ regular r¢ports to b¢ produced so that nccessary steps carb iK taken to less¢n those risks. OBJL?cfivES AND ACTIVITIES -rhe kcy objective of the 28th Cambridge (St John's) Scout Group is to involve youn8 people in the Scoutiiig movement and allow them io experience the wide rdnge of Scouting activities. The Group Tung five sccliong for Beavers (6-8 ytrdrs), Cubs (8-10 and a halQ and Scouts (l O and a h&lf up to 14+) with a packed programnie of weekly mectings in temi time, camps and oiher aciivities with a team of ¥olunteer leade and Yountr Lcaders inany of whom arc fonner scouts in the Group. AC141P.VEMENTS, PERFORMANCE AND PUBLIC BENEfiT The 28th Cdmbridge is a thriving Scout Group well recognised in th¢ Distri¢t foT b¢ing one of the largest, oui of 20 8roup5. 11 has a waiting li for each sectiDn and a higJ]er nUTnber of awards and badges eamed. The Group tries to offer the experience of Scoutino to as many young peoplc as [Sble and having initially run meetings only on Monday and Tknesday evcniiigs, we have now opened sections on Thursday. The bcncfit ofthe Scouting cxpcrieiice is not only the great enjoynient involved in all the wide rdnge of a¢tiYiti¢s but a150 the coDfid¢ncc it gives to young people to become involved to work tO8ether and tackle new ¢xp¢riences throughout life- to live the Udvenlure. The Group benefits from a Headquarters (HQ) building on a site ]ed from th¢ local Coun¢il in l.-lantsteed Road Jnd, Ihrougn '8t fi]Iiding frotn the Council, ha5 5ub5taniially renovated the building. The l.lQ buildiiig is a valudble resour for hire to the commujyly and DoMi]Y in use tnotning and evening 6. and OCfaSiOT)ally 7, titDe5 a week. The trustees Consider the resuit and financial position satisfaetory for the year. The Ststement of Financial Activities shows a surplus afteT depreeiation of £2,998 (sUlUS 2023 of £4.464).
2¥t'H CAMBR]DGE {¥I' JOHN'S) scoirT GROUP
PAGE2
FINANCIAL STAI'EMLNTS FOR THE YEAR ENDED 31 ST DECEMBER 2024
I'RUSTEES ANNUAL REPORT............ .. ...........loontinued
INANCIAL REVIEW AND RESERVFS
Unrestriekd reserves h8ve increased to £209,6T2 (202i £200.712) and ftee reserves ar¢ £75,790 (2023.. £66.83Uj
wliich is 1150 con5idcred satisfactory.
'rbe trllslees review the level of res¢rvts from lime to time lo ¢nsure there is 4 suffiGicnt l¢v¢l to m¢ei future and
un¢xpeci¢d obligaiions such as property repairs, whi15¢ ¢n3urirsg the conitllU4nc¢ ofthe S¢out Group.
STATEMENT OF TRUSTEES RESPONSIBILITIES
The trustees are T4uired by chaTTrty law to prepare financial statrments for each year whi¢h give ¥ ¢ dlld fair view
ofthe staic Df affairs of the charity and of the surplv5 or drficit of the charity for that year. In prepariDg tliese
rinanclal $tatements th¢ trustees are required to:_
28TH CAMBiUDGE (ST JOHN'S) scour GROUP PAGE 3 FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2024 INDEPENDENT EXAMJNERS BEPORT TO THE TRUSTEES OF 28TH CAMBRIDGE (ST JOHN'S) SCOLrr GROUP I report on the 4¢Gounts of th¢ Scout (Iroup for the yearcnded 315t Decllber 2024 which are sa out on pag¢s 4 Él) 9. RESPONSIBILITIES AND BASIS OF REPORT As the ¢harity ttvstees of thr Trust you ar¢ respowble for the prwatton of th¢ &rwuJrt3 in accordance with the requirements of the Charities Act 2011 Cthe Art). I report in respecl of my examination of the TTusfs accoutts cated out under section 145 of the 2011 Art and in ca7118 OUÉ my ¢xarnination I have followed all the applithl¢ Directlons given byth¢ ChaTity Commission under Section 145(5Xb) of the Act. INDEPENDENT EXAMtXER'S STATEMENT I have completsd my exarnination. I wnfimi that no l¢TIal matteTS have come to my alt¢ntion in connection with the exarninatioD giving me cause to beli¢v¢ that In any material respect l. accowlting records werenot kept in rt4VCt of the Tn]st as Tequired by section 130 of the A¢L or 2. tILe accounts do not accord with those records" or 3. the accounts do not comply with the applicable requirements concerning thc form and wnt¢nt of the aount8 Set out in th¢ Charities (Accounts and Reports) Regulations 2008 other than any requirCent that th¢ aollts give a and faiv view whicb is not a matter considered u part of all independent examination. I have no ¢onccrns aDd have come across no Othe n]atters in connection with thc exatDiDatioll to which attcntion should be drawn in this r¢port to enable a proper understsnding of the acUnts to be &thed. IKN SHlPtEY FCCA FOR AND ON BEHALF OF: PRENTIS & CO LLP CHARTERED ACCOUNTANTS & INDEPENDENT EXkWNERS 115¢ Milton Road CB]Dbridgc CB4 IXB
rnro Tr4 owr4 Tr- c¢> QD C> IC m1m
28TH CAMBRIDGE (ST JOHN'S) SCOUT GROUP PAGE 5 FINANCIAL STA TEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2024 BALANCB SHr.wr 2024 2023 Notes FIXED ASSEI 187,882 193,882 CURRENT ASSETS Cash at bank Debtors 74.400 3.463 67,449 1.182 TOTAL CURRENT ASSErs 77,863 68,631 LIABILITIES Creditors.. Due within one year 1.965 1.731 NET CURRENT ASSErs 73.898 66,900 200.782 TOTALNET ASSb,1'S 263,780 THE FUNDS OF THE CHARITY Restri¢t¢d funds Un51cted funds 54,108 209,672 (A).070 2(M),712 I'OTAL CHARII'Y FiFNDS 263,780 21A),782 'Ilie finaneial st¥t¢m¢nls w¢re approved by the trtr¢s on /?- /ir Gfr Oliver Scout Group L¢ad¢r 'I'he notes on pages O ro 9 form part of these fmaneial 51alemenl5.
28TH cAmBRE (ST JOHN'S) SCOUT GROUP PAGE 6 FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECBMBER 2024 NOTES TO THE FINANCIAL STATEMENTS ACCOUNfING POLJCIES (a) BASIS OF PREPARATION OF FIliAliCIAL STATEMENTS The financial statements have be prepared under the histDrieal cost wnvention with items r¢cognisEd at wst or transartion value unless Otlmvise sthted in the Televantnotes to these financial statements. The fjnaDcial statements have been prepared yi acrdanCe with the Statement of RecomTnended Practice: Accounting Reporting by Charities prewingtheir aceounts in aecordance with the Financia] ReportiTJg Stsndard applicable in the United Kingdom and Republic of Ireland (FRS 102) (s¢c4)nd edition) {effecÉive l January 2019) and the Fin8nci81 ReFK>rting Standgrd applicable in the United Kin8do]n Republic of Ireland (FRS 102) and the Charities Act 2011. The tN5te¢5 consider there are no material uDcert&iDti¢5 at¥)utth¢ Group's ability to continuE 45 a going concern. (b) STATEMENT OF CASH FLOWS The trustees have opted to take advantage ofthe amendment to Charities SORP FRS 102, whereas only larger charities are required to prepare a statement of casb flow. (c) INCOME Income represents the aTnOUryt derived frorn the clwity's ordinary activities. Income is recognised in the period in which the tharity is entided to rKeipt and th¢ amoulll (WJ Et measured with renable certainty. No income is Stated net of WDY associated expenditu. (d) EXPENDITURE All expenditure is Counted for on an a¢¢nlS basis. CharitablB expenditure copriseS those costs inCud by the charity in the delivery of its activities and seryices to beneficiaries. Govern8Dce costs include costs associabj with meeting the constitutional and statutory requirements of the ¢harity and are part of th¢ charitys activities. Expenditure is allocated to expense headings on a dire¢¢ cost basis. (¢) FIXED ASSETS AND DEPRECTIoN Tangible fixed assets are ststed at cost le&5 depreciation. Depreciation is pmvided at rates calcul&ted to write off the cost of fixed a8sets. their &slim T¢5idu81 v8]u4 oyer their exp¢¢t¢d useful liv¢5 on the following b&sis- The property held 15 a leasehold held on behalf of the Group by the Scout Association as custodian trustee. During 2012113 llDprovemeDts were Carried out on th¢ woperty, amowiting to £1 18258 and the8e ar¢ ¢onsi¢kred to hav¢ a uscfvl ¢wnomi¢ life of 20 yedars. The d¢PrIatIon is written off to r¢stricted fund% as a restricted grant was rKcived from Cambridg¢ City Council for the imPTovcments. LeaJ¢hold improvanents - 20 years
28TH CAMBRIDGE 1ST JOIWS) scour GROUP PAGE 7 FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2024 NOTES TO THE FINANCtAL STATEMENrs EXPENDITURE ON CHARITABLE ACTIVITIES YEAR ENDED 3 1ST DECEMBER 2024 Lnregtrictsd Restricted 2024 2024 Totsl 2024 ScoutiD8 a¢tiviti¢5- Cattjpslactivity days Scouting activitie5- Weekly meetings Capilation lllsurujce utility bi]Is Gr0d rent Building rnaint¢nan Equipment Othcr Expenditure Depreciation Independent Examination 28.664 2,144 5,824 1,376 6,158 1,004 5,556 2,696 62 28,726 2,144 5,824 1,376 6,158 I,(M)4 5,556 2.696 122 6,000 756 6,000 756 54.300 6,062 60362 EXPEliDITUIiE ON CHARITABLE AcrivrriES YEAR ENDED 31ST DECEMBER 2023 Utsre5tri¢ted R¢stricted 2023 2023 Totsl 2023 Scouting activities- Campslactivity Scouting actÈvities- Weekty Tneetings Capitstion InsuraDGe 21.374 1,748 5,220 1.280 7.424 1,004 2,278 1.047 199 485 21.859 1.748 5.220 1,280 7,424 utility bills Groundrent Bullding nTrint¢nan¢¢ Equipment Othcr Cxpenditure Depreciation JUd¢ellt Examination 2,278 1.047 199 6.(x)O 738 6,000 738 42J12 6,485 48.797 FIXED ASSETS- YEAR ENDED 31ST DECEMBER 2024 COST Balance at 1st January 2024 aTKI 31st December2024 DEPRECJATION Balance 8115t January 2024 Charge for the year Balan¢¢ at 3 1st D¢cembeT 2024 2024 253,882 60.000 6,0(M) 66,000 187.882 Net book value at 3 1st De¢¢mber 224 FIXED ASSEfs. YEAR ENDED 31ST DECEMBER 21r23 COST Balance at 1st Jalluary 2023 and 315t DccemFKT 2023 DEPRECIAoN Balatsce at 1st January 2023 Charge for the year Balance at 3 1st L)ecember 2023 2023 253,882 54.000 6.000 60,000 193,882 N¥t book value at 31st Drc¢Jnber 21Y23 Land is not depreciated and was valued at£133.882 as at 31 st December 2024 (2023133.g).
28TH CAMBIUDGE (ST JOHN'S) SCOLrt GROUP PAGE 8 FINANCIAL STATEMENTS FOR THE YEAR EDED 31ST DEBER 2024 NOTES TO THE FJNANCIAL STATEMEKrs CASH AT BANK 2024 2023 Curr1 (OV1 Dew>sit uryt 5,789 68,611 6.408 61.041 74.400 67,449 DEB TORS 2024 2023 Prepayments and arUed income 3,463 1,182 CREDITORS 2024 2023 Easter and cup camp trip monies advance Independent Examination Other creditors and accruals 585 756 624 194 732 805 1.965 1.731 ACCUMULATED FUNDS YEAR ENDED 31ST DECEMBER2024 BalaDce at 1st January 2024 Balance at 31st December Income Expenditure 2024 Restricted funds Grant received Hardship Fund Totsl Restrictrd fimds (6,000) (62) 54.000 108 70 00.070 (6,062) (54,300) 209,672 (00,362) 263,780 54.108 Lnrestricted funds 200,712 63.260 TOTAL FUNDS 260,782 63.300 ACCUMULATED FUNDS YEAR ENDED 31ST DBCEMBER 2023 Balance 8t 1st Juary 2023 Balance at 31st December In¢ome Exp¢ndibJre 2023 Restricted funds GTanl r¢ceived Hardship Fund Total Restricted funtb 66.000 555 {6.000) (485) (6.485) ,070 (42.312> 200,712 (48,797) 260,782 60,0(KJ 70 66,555 189.763 Unrestricted fullds 53,261 TOTAL FUNDS 256,318 53.261 Restricted FldS Hardship Fund. Thi5 is money given by Kynaslon Lodge to support BeaverslCub&lS¢outs from a disadvantaged backoUnd.
28TH CAMBRIDGE (ST JOHN'S) SCOUT GROUP PAGE 9 FINANCIAL STATEMEKfs FOR THE YEAR ENDED 3 1ST DECEMBER 2024 NOTES TO THE FINANCIAL STATBMEKrs STAFF COSTS There are no Btsff costs. The trustees Co81derthcY arc the key maDageme4)t are Temwwate(L Thistee expenses of £2,577 (2023: £2,400) were reimbursed during th¢ year. The ex[SeS are solely inCud for the actlvilies and operations of the Scout Gmup. Payments arnOLting to £5.824 (iD¢ludiog the ¢apitation fe¢) (2023: £5.292) wer¢ paid to Cambridge District Scout CouttciL 8 clwlty ill whith G Oliver is a]50 a trustee. In with other Groups. lrntees can have membert of family p8rticip&tiDg in activities and member5 ofihe GTOUP. All aL*ivities and m¢o)benhip are on the same t¢TmS as the other users. FINANCtAL COMWTMENTS The Sc¢Mt Group has totsl fmonciai commibnents {lease ¢)n prop2rty) of £l.004.