28TH CAMBRIDGE 1ST JOHN"S) SCOUT GROUP FINANCIAL STATEMBF(rs FOR THE YEAR ENDED 31ST DECEMBER2025 CONTwfs AND SCOUT GROUP tNFORMATION CONTENts PAGE.. Twsl¢es Report Independent Examiners Report Statement of Financial Activities Ba1Ce Sheet Notes to the Financial Siat¢ments SCOUT GROUP LEADEIL. Geoff Oliv¢r TRUSTEES.. Geoff Oliver J¢Terny Racher Katherine Church (Chair) Katharine Laura fj¢rlacb Elaine Bcnnett Jonathan Newcombe Jam&8 Xewton S&ll)' Van R)n¢veld PRINCIPAL OFFICE.. Group Headquarters Flamsteed Road Cabridge CHARITY NUMBER: 300713 INDEPENDENT EXAMINER.. lan Shipley FCCA i(or and on behalf of.. Prentis & Co LLP 115c Milton Road Cambridge CB4 IXE ANKERS: Lloyds BaDL. PIC 6 St At]drews Street Cambridge CB2 3AX
28TH CAMBRtDGE (ST JollS) SCOUT GROUP FINANCIAL STATEMENTS FOR THE. YEAR ENDED 31ST DECEMBER 2025 TRUSTBES ANNUAL REPORT The trustees present their annual report for thc 28th Can]bridg¢ (St John'5) SCO Group for the year ended 3 1st December 2025. Th¢ financi&l 3tatements tomply with th¢ Ctwities Act 2011 and Accounting and Reporting by Chariiies.. Statement of R¢commeDded Practice applicable to charities preparing their accoullts in accordance with the Financial Reporting Stsndard applicable in the UK and Republic of Ireland (FRS 102) (second e4Jition) (elTertivc l January 2019). STRUCTURE, GOVERNANCE AND MANAGEMENT GOVLRNWG DOCUAI£IT The Scout Group was established by Scout Trust Deed iti 1969 and registered a tharity Dn 21st June 1971. ORGANISATKON AND APPOINfMENT OF TRUSTEES The 28th Cambridge (St John's) Scout Group consists of voluDteer leaders and helper4 parentguardianS and young peopl¢ Involv in the Scoutillg moveJn¢nt and is supported by the Executive Co]nmilleg dealing with the admiThistra¢ive and finaThciat tnanag¢rryeut of th¢ Group, organising such matters as raising ftu]ds, kleadquarters, maintenance and other users of the building and the renovation project. The Cbair is appoiThted by the Group Scout Leader and approved by the Group at tts AGM; the Tre&sur¢T and otber m¢mb¢rs of th¢ Executive Conviiill¢e Jre appointed al th¢ AGNI. but look to iDvolve other volunr¢ezs. RISK MANACJEMENT The trnsÉees have examined the major strategic, bu5ines5 and oper4tiona] risk within the Scout Group and confirni that systeins hawe been estabilshed to enable regular reports to be produced so that neceary steps can be taken to lessen those rksks. OBFECI'IVES AND AcfIvITtES Th¢ k¢y objective of tbe 28tb Cambridge (St John's) Scout Group is to volv¢ young people in the Scouting movement and allow th¢tn to experience the wide range of Scouting activiues. The Group runs six sections for Bedvers (6-8 years), Cubs (8-10 and a halfj and Scouts (10 and a half up to 14+) witb a packed progrdtDme of WEeldy meetings in temi time, camps and otber activities with a tram of Yolullteer leaders Young Lcaders many of whom are forn)¢r Scouts in the Group. ACI.IIEVEMENTS, PERFORMANCE AND PUBLIC BENEFrr 'rhe 28th Cambridge is a thrivillg Scout Group well recognised in the District for beitig (Trne of tlke largest , out of 20 groups. It ha$ a waiting list for ¢a¢h Seion and a higher number of awards and badges earned. The Group tries to offer tbe experience of Scouting to as l'oung people as TX)ssible and having initially run meetings only on Monday atld Tuesday eYEnitig5, we baye now opend secti0Th5 on Thursday. The benefit of the Scouting experience is not only the great Enjoyment involved in all ihe w&de rdnge of activities but also the confidence it gives io young pcople to become involved and to work together and tackle new experiences throughout life- to IRve thc adventure. 'rhe Group benefits from a Headquarters (HQ) building on a sitc le8sed from the local Cowicil Flamsteed R(Md an through graTht funding frorn the Council, has substanlially renovated the building. lThe HQ building is a valuable resource for hire to the commutLity and llormally ill LLie morning and evening 6. and ts¢¢asionally 7, times a week. The trllstees consider the result and financial posltion satisfaciory for the year. The StateTnent of Financial A1vItIeS shows a surplus after depreciation of £12,58i ( ?0?4- £2.998).
28TH CAMBRtDGE (ST JOHN'S) scour GROUP PAGE 2 FINANCIAL STATEMEWtS FOR IHE YEAR ENDED 31ST DECEMBER 2025 TRUSTEESANNUALBEPORT........................... Ullrestri=t&a r&8erves bave ittcreased to £228.255 (2024.. £209,672> and free r¢serves are £94J73 (2024.. £75,790) which is at80 Go51dered satisfactory. Th6 trustees review th¢ level tsf reservrs frollk time to time to ¢tllre there is a wffictent level to wect fubllre and unexpect¢d obligation8 sucb as property repairs, whiL8t ellsunng tbe continuance of the Sut Group. STATE( OF TRUSTEES RESPONSIBILITIES The trustees are r¢quired by clwity law to prepare fJowi81 stateMts for eachyear 1¢ giv¢ a true and fatr vi¢w of the state of affair8 oft¢ clwity and of the sLuS or deficitof the chaTity for that year. tn preparsllg theBe financial 8tatem¢nts tbe trustees are required to:_ (a) Sele¢t 8Uitable accounting policies then apply them consistetttty, (b) Make judgernents and estima that are re&50nable alld prtldelli (c) Prepare the finaLcial Stat¢ents on8 going concern basis uJJ]e85 it is inapptopriate to presuryLe that the Charity will continue ia operatioL (d) St&te whether the policies &dopted are in 8c¢ordance with the clrEtieS Act 20113lld with applicable accounting StalardS and ststem¢nts of Eecon]mended practtC< gjbject to any tyaterial departtTre disclosed alld explained in the fu1141 statee', (e) Observe the methods and principals of the Charities SORP The trwtees ars responsible for keePg proper aecountitig tecords Th4]ich disclose reasonable accuraGy at any time the financi position of th¢ djarkty and to ensure that tbe fitWLcial statem*its ¢onwly witb tbe Charities ACL The ttee$ are also respon8ible for safeguarding the of the charity and I¢ for tsknE]g reasonabl¢ steps for thE prn'ention attd detectÈon of fraud and otljer irreguiari¢icA. The tMNstee6 confirm they haye refrrt¢d the guida[6 cotitailled in the Cl]arity Cot])mi5SiOll'5 genual wdance on public benefLt when reTriewillg the charitys aitllS and obj¢¢uves aod in planlling futsjre a¢uvitses. ON BEW OF THE TRUSTEES Geoff Oliv Scout Group t£ader Date-
28TH CAMBRIDGE (ST JOWS) SCOUT GROUP PAGE 3 FINANCIAL STATEMENfs FOR THE YEAR ENDED 31ST DEcBER 2025 INDEPENDENT EXAMtNERS REPORT TO THE TRUSTEES OF 28TH CAMBRIDGE (ST JOHN"S) SCOUT GROUP I report on tb¢ accounts of the Scout Group for the y¢ar ellded 31st Dccellkn 2025 W"¢h are set out on geS 4 to 9. RESPONSIBIUTtES ANO BASIS OF REPORT As tbe charity truste48 of th¢ Trnst you rnpoJ]sible lor theprwdtion of the accoullts in accordance with the reqllirertts of the Charities Act 2011 (Ihe AGV). I report in respect of my exaltiOn of the TTus¢6 ac¢ovnts carried out under tion 145 of the 2011 Act alld ill catry'ing out my examination I have foll(Trw¢d all the 4)plicable DirKtiolls given by the Charity conmil10n ullder section 145(5)(b) of tlLe Aci. I have completed myexaraination. I ¢onfm thai no n]a(eriai D)atters have corne to tny attention in connection ith the &Xat)]1tioll giling to believe that All anymaterial respecL . accounting records were not kept in respect of the Tnt as requir¢d by 8ection 130 of the Ac¢ or 2. the accounts do not attord V¥ith th( records. or 3. tbe accounts do noi COD)plyThryth the applicable rEqUTLYments CO1 the forn] and content of the aoUnt5 sgL out iti tbe Chariii&s (Accounts and Rcp)rts) RcglllAtiOD$ 2(K)8 otlLer thatt any requirement that the accourts give a'tsue and fair view 18 not a Jnaltercon8id¢red &8 part of all independent etiOn. I have no concetDs and have come across no Ot1 matters in connection 1th the exarryintititsn to which attention should be drawll in this report to enable a proper undetstanditig of the accounts lo be reached. tAN SHtPLEY FCCA FOR AND ON BEHAIF OF: PRENfis & CO L I 15¢ Miltoll Road Cambridge CB4 IXE
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28TH CAMBRIDGE (ST JOHWS) SCOUT GROUP PAGE 5 FINANCL4L STATEMENTS FOR TEtB YEARENDED 31ST DECEMBER2025 BAIthNCE SHEEr 2025 2024 No FIXED ASSETS 181,882 187,882 CURTh ASSETS Cash at bank Debto 96332 4.552 74.400 3,463 77,863 TOTAL CURRENf ASSErs 11)0.884 LIABILls Creditors.. Due within one year 6.403 1.965 NET CURRENT ASSErs 94,481 276,363 75,898 TOTAL NET ASSErs 263,780 Restricted funds Unr¢stricted funds 48,108 228,255 54,108 209,672 263,780 TOTAL CHARrrYFtTNDS 276J63 The fiDatKial statetnents syere ttpproved by the tswtees on iol4(g6 Geoff Oliver Scout Group Leader The note8 on pages 6 to 9 for part of th fJnancAal 8tatenThts.
28TH cAMBRllE (ST JOHNS) Scotrr GROUP PAGE 6 FINANCIAL STATEMEhTS FOR TIIE YEAR ENDED 31ST DECEMBER 2025 NOTES TO THE FINANCIAL STATEMENTS ACCOtrNTtNCy POLICIES (a) BASIS OF PREPARATION OF FINANCIAL STATEMENrs The financial statements have been prepared under the bistorical ¢ost ¢onvention with it¢ms r¢cogni$¢d at C05t or transa10 value unles5 othenvise Stat in the relevant notes to these finaiicial sraten)ents. The flnancial statements have been prepared ID accordance witli the Ststement of Recommcnded Praciice.. Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reportillg Standard app]icable in th¢ unit Krngdojn and R¢public of IrelaTLd (FRS 102) (SOnd edition) (effective l Janllary 2019) and the Fiiwcial Reporting Standard applicable in the United Kingdom and Republic of Ireland IFRS 102) and the Charities Acl 2011. I"h¢ trustees ¢oJ]sider tb¢r¢ are no material uncefiainties about the Group's abilkiy to CQlltillue as a going concern. The presentstion currency of the financial S¢ents is the Poutsd Sterling (£). Ib) STATEMENT OF CASH FLOWS The trustees have opted to take advanlage of the amendment ts ChaTitie5 SORP bRS 102, whereas only Ier charffiti&g are required to prepare a Matement of c8sh tiow. Ic) ]NCONfE Income r¢presents the amount derived fro the c}ltyS ordiDary activities. Illcome is recogDisEd in the pcriod in Ivhich the charity is ¢ntitl¢d to rwcipt and the amount caD be measured with reOnable certainty. No income is slated net of any associated expenditure. (d) EXPENDIIURE All expenditure is accounted for on an accruals basis. Charitable expenditure comprises those co)1s incurred by the charity in the delivery of its activilies and 5ervi¢es to bcn¢firi&ri¢s. GovernaD¢e ¢osts includ¢ a5so¢iat¢d Ille7g th¢ conslitutional and statutor>' requirements of the charity and are pan of the charilys actiiiities. Expenditure is allocdied to expettse beaditigs on a direct C05t basts. (e) FIXED ASSEI'S AND DEPRECIATION 'rwRble fLKed Sets ar¥ staled at ros( le55 dEprecIatio Depr<*iation is provided at iaies calculated to write otythe cost of fixed assets. less their &stimated residual value. over their expected ustfui lives on the following b#sis'. The property held is a I&ebO1d held on behalf of the Group by tbe Scout As&ucidtion as custodian tru5tce. Duritkv 2012113 irnprovernents were caTri¢d out on the Property, alnoullting to £118258 and these aTe considered to have a wefijl economic life of 20 years. The depreciation is written off to restricted lld$ as a r&stricted grallt w&$ rcceived from Cambridge City Cow]cil for the improvemcnts. Leasehold improyements - 20 years
28TH CAMBRtDGE (ST JOHNS) scour GROUP PAGE 7 FINANCtAL STATEMENfs FOR THE YEAR ENDED 31ST DECEMBER 2025 NOTES TO THE FINANCTAL STA1'EMENTS EXPENDITURE ON CHARtrABLE ACTIVtTIES YEAR ENDED 3 Is'r DECE.MBER 2025 Unrestricted Re5trieted Total 2025 2025 2025 Scouting activities- Camp&athiYtrty days Scouting activities- Weekly eIng$ Capitation Insurance 21,749 3.128 6,435 1,292 3,597 1,004 2,420 884 360 21,749 3.128 6,435 1,292 3,597 1,004 2,420 ¥84 360 6,000 786 Utility bills Ground rent uilding mainteDaLc¢ Equipment Other expenditure Depreciation Independent Exatnination 6,000 786 41.655 6,000 47,655 EXPENDITURE ON CHARITABLE ACTIVITIES YEAR ENDED 3 1ST DECEMBER 2024 Unrestricted Restricted 2024 2024 Total 2024 Scuuting activiiies- CaEnpaCVitY ddys Scoutitig activitie5 - We£k'ly mectillg5 Capitation In5UTan¢e Utility bills Ground rent Building m&intenance Equipn)ent Other expenditure Dcpreciatio tndependent Examination 28,664 2,144 5,824 1.376 6,158 1.004 5,556 2.696 122 62 28.726 2,144 5,1124 1.376 6,158 1,004 5,556 2.696 122 6,000 756 6.000 756 54,300 6.062 60,362 rixED ASSETS - YEAR ENDED 3 1ST DECEMBER 2025 COST Baldttce at 1st January 2025 at]d 31st December2025 DEPRECIATION Bala¢¢ at 1st January 2025 Char¥e for the vear BalwLce at 3 15¢ DeCeber 2025 2025 253,882 66,000 6,000 72.000 et book value at 31 st Decwnber 2025 181,&82 FtXED ASSETS- YEAR ENDED 31ST DECEMBER 2024 cos'i" Balance ai 1st January 2024 and 3 1st December 2024 DEPRECIA TION Bdlance at 1st January 2024 ChaTge for th¢ year Balance at 31st DeLember 2024 2024 253,882 60,000 6,000 66,000 187,882 Net boak value at 3 1st Deccrnber 2024 Land is not depr¢¢iat¢d and w&% valu¢d &t £133,882 as at 31 Dttemiw 2025 (2024'.£133,882).
28TH CAMBRIDGE (ST JOHNS) SCOUT GROUP PA(iF, 8 rANCIAL STATEMEhYS FOR THE YEAR ENDED 31ST DECEMBER 2025 NOTES TO THE FINANCL4L sfATEfYNTS CASH AT BANK 2025 2024 Current account Deposit account 26,184 70,148 5,789 68,611 96,332 74,400 DEBTORS 2025 2024 Prepaymejts and accrued income 4,552 3,463 CRBDJTORS 2025 2024 Easter and cub camp trip monies in advance Independent Examinatioll Other creditors and accruals 585 756 624 786 5,617 6,403 1,965 ACCUMULATED Fus YEAR ENDED 31ST DECEMBER 2025 Balallce at Isr January 2025 Balance at 31st Decemb¢r Expenditure 2025 Income Restrirted fvnds Grant received Hardship Fiund I'otal Restricted funds 54.000 108 (6.000) 48.000 10 54.108 (6,0001 {41,6551 228.255 (47.6551 276,363 48,108 Unrestriued funds 209,672 60,238 TOTAL fuNDS 26i,780 60,2i8 Balance at 151 January 2024 Balance at 315t Ikc¢Tnber Income ExpeDdiiurc 2024 YEAR ENDED 3 1ST DECEMBER 2024 Re5trict¢d funds Grant rtceived 14ardship Fund Total Restricted f¢mds 60,000 70 (6,000) (62) (6.062) 54,108 {54,300) 209,672 (60,362) 263,780 54,000 log 100 60,070 200.712 100 Unrestrictsd fullds 63,260 TOTAL FUNDS 260,782 63,360 R¢5triGted Funds Hardship Fund. This is money given by Kt00 Lodge to swpport BeaVerslCubS¢outs from disadvantaged background.
28TH CAMBRIDGE (ST JOHWS) SCOUT GROUP PAGE 9 FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2025 NOTES TO THE FINANCIAL STATEMENTS STAFF COSTS 'Ihere are no staff costs. The trltstees consider they are ihe key t[W8¢1cnt and are not Temunerdled. Tn]stee expenses of £8,053 (2024: £2,577) were rellnbur5ed duTingth¢ year. 'lTh¢ exp¢n5C5 are 501ely in¢urr¢d forthe a¢tiviti¢s and operatiOD5 of the Scout Group. Pajrnents amouniing to £6,555 (including tbe capitation fee) (2024: £5.824) were pakd to Catllbridge District Scout Council. a charity in whicb G Ol&ver is trustee. In conullon with other Scoth Groups, trs[ec$ can have members of family participatiDg in activities nd members of the Group. All activitics and membership aTe tbe same t¢rrn5 &s thc other users. FINANCtAL COMMITMENTS The Scout Group h&8 tot fmanci commiknents oe on property) of £1,004.