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
Ba1￿Ce 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
Ca￿bridge
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 Joll￿S) 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 parent￿guardianS 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 nece￿ary 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 Se￿ion 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
A￿1vItIeS 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 Go￿51dered satisfactory.
Th6 trustees review th¢ level tsf reservrs frollk time to time to ¢t￿llre there is a wffictent level to wect fubllre and
unexpect¢d obligation8 sucb as property repairs, whiL8t ellsunng tbe continuance of the S￿ut Group.
STATE￿(￿ OF TRUSTEES RESPONSIBILITIES
The trustees are r¢quired by clwity law to prepare fJowi81 stateM￿ts for eachyear ￿1¢￿ giv¢ a true and fatr vi¢w
of the state of affair8 oft￿¢ clwity and of the s￿￿LuS 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 cl￿rEtieS Act 20113lld with applicable accounting
Stal￿ardS and ststem¢nts of Eecon]mended practtC< gjbject to any tyaterial departtTre disclosed alld explained in the
fu￿1￿141 state￿e￿￿',
(e) Observe the methods and principals of the Charities SORP
The trwtees ars responsible for keeP￿g 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 t￿￿tee$ 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 DEc￿BER 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
reqllirert￿ts of the Charities Act 2011 (Ihe AGV).
I report in respect of my exa￿l￿tiOn 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 conmil￿10n 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)]1￿tioll giling to believe that All anymaterial respecL
. accounting records were not kept in respect of the Tn￿t 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
a￿oUnt5 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 e￿￿￿tiOn.
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

oe4
r*5 C
P4 If4
v)
I r4
rno
rlj
40

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
LIABILl￿s
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 cAMBRll￿E (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 transa￿10￿ 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) (S￿Ond
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
I￿er 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 re￿Onable
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 Ille￿7￿g 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 ￿e￿Ing$
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- CaEnp￿aC￿VitY 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¢ DeCe￿ber 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
r￿ANCIAL STATEMEhYS FOR THE YEAR ENDED 31ST DECEMBER 2025
NOTES TO THE FINANCL4L sfATEfY￿NTS
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 Fu￿s
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 K￿t00 Lodge to swpport BeaVerslCub￿S¢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[W￿8¢1￿cnt 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, tr￿s[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.