HUTTON (ALL SAINTS) SCOUT GROUP HUTTON, BRENTWOOD, ESSEX
REGISTERED CHARITY NO: 302029
REPORT AND ACCOUNTS FOR THE YEAR ENDED APRIL 1, 2022
HUTTON (ALL SAINTS) SCOUT GROUP
TRUSTEES ANNUAL REPORT & ACCOUNTS FOR THE YEAR ENDED APRIL 1, 2022
| Contents Page |
|---|
| ....................................................................................................................................................... 1 |
| HUTTON (ALL SAINTS) SCOUT GROUP ...................................................................................... 1 |
| HUTTON, BRENTWOOD, ESSEX .................................................................................................. 1 |
| REGISTERED CHARITY NO: 302029 ............................................................................................ 1 |
| REPORT AND ACCOUNTS FOR THE YEAR ................................................................................ 1 |
| ENDED APRIL 2, 2021 ................................................................................................................... 1 |
| Trustees ...................................................................................................................................... 3 |
| Introduction ......................................................................................................................... 3 |
| Treasurer’s report ....................................................................................................................... 4 |
| Income ................................................................................................................................ 4 |
| Expenditure ......................................................................................................................... 4 |
| Accounting Policies ..................................................................................................................... 5 |
| Basis of Preparation ............................................................................................................ 5 |
| Reserves Policy ................................................................................................................... 5 |
| Fixed Assets ........................................................................................................................ 5 |
| Income received during the year ......................................................................................... 5 |
| Expenditure incurred during the year ................................................................................... 6 |
| Payments or benefits to Trustees ........................................................................................ 6 |
| Independent Examiner’s Report .................................................................................................. 7 |
| Respective responsibilities of trustees and examiner........................................................... 7 |
| Basis of independent examiner’s statement ........................................................................ 7 |
| Independent examiner’s statement ...................................................................................... 8 |
| Income & Expenditure Summary as at April 1, 2022 ................................................................... 9 |
| Statement of Assets & Liabilities as at April 1, 2022 .................................................................. 10 |
| Statement of Income as at April 1, 2022 .................................................................................... 11 |
| Statement of Expenditure as at April 1, 2022 ............................................................................ 12 |
| Notes to the Accounts ............................................................................................................... 13 |
| Income ...................................................................................................................................... 13 |
| Grants, Donations, and Rent ............................................................................................. 13 |
| Expenditure ............................................................................................................................... 14 |
| HQ Running Costs ............................................................................................................ 14 |
| HQ Maintenance ............................................................................................................... 14 |
| Equipment ......................................................................................................................... 14 |
Page 2 of 14
HUTTON (ALL SAINTS) SCOUT GROUP TRUSTEES ANNUAL REPORT & ACCOUNTS YEAR END APRIL 1, 2022
Trustees
| Rev A Smith | Chairman |
|---|---|
| Mr M Hamilton | Group Scout Leader |
| Mr J Shorey | Assistant Group Scout Leader |
| Mr A Lorkins | Scout Leader |
| Mrs D Douglass | Cub Scout Leader |
| Mrs Q Page | Cub Scout Leader |
| Mr S Colvin | Beaver Scout Leader |
| Mr R W Hawkins | Treasurer |
| Mr S Page | Secretary |
Non Leader Trustees are appointed or reappointed annually at the Annual General Meeting.
Introduction
Hutton (All Saints) Scout Group is a registered charity (number: 302029) and its principal address is Scout HQ, Wash Road, Hutton, Brentwood, Essex CM13 1DJ.
The Group aims to promote the development of young people in achieving their full physical, intellectual, social, and spiritual potential as individuals, as responsible citizens and as members of their local, national, and international communities. Formed in 1956, it has seen hundreds of young people move through it via the individual Beaver, Cub, Scout sections, and on to our affiliated Explorer Scout section.
Currently, the Group has nearly 70 enrolled young people, split between the three sections, which meet regularly each week at the Scout Headquarters. Martin Hamilton is the Group Scout Leader and four section leaders, several assistant leaders, helpers, and service crew, support him.
In addition, there is an Executive Committee numbering 13 people made up of Leaders, parents and other volunteers that provide administrative support and a decision-making forum for the on-going development of the Group. The Executive Committee meets at least four times a year.
The Group also has about 15 committed volunteers working within the Group on a regular basis. Many of these have been volunteers at the Group for a number of years, working with the various sections. Other volunteers work on specific projects such as the Camps.
The 2021/2022 period has seen the Group returning to full activities as Covid-19 restrictions have been relaxed.
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Accounts 2022 v1.doc
Apr 25, 2022
HUTTON (ALL SAINTS) SCOUT GROUP TRUSTEES ANNUAL REPORT & ACCOUNTS YEAR END APRIL 1, 2022
Treasurer’s Report
This is my eighth year as Treasurer, having taken over in June 2014. The aim of this year has been to maintain our available funds following a difficult year due to the Covid pandemic.
The accounts for the year ending April 1, 2022 saw us with total cash at £40,973.39 . This is an increase of £7,824.83 over the prior year. This is primarily due to the return of rental income and receipt of a Covid-19 Small Business Grant for £2,096.00 partly offsetting the increase in expenditure due to the return to scouting activities and higher running costs.
All of the income received and expenditure incurred by the charity during the last twelve months are summarised below and details are provided in the following pages.
Income (See page 11 for details)
Income for the year was £28,583,63 which is a very slight increase over the preceding year of £181.14.
This increase is due to increased parental income (subscriptions), growing rental income as Covid19 restrictions eased, and claiming backdated gift aid. Although we did receive a Covid-19 Business Grant during this accounting year, it was significantly less the grant received in the prior year.
Expenditure (See page 12 for details)
Expenditure for the year was £20,758.80, which is an increase of £4,084.14 over the preceding year.
This increase is mainly due increased spending on scouting activities and higher running costs particularly for cleaning. There was no major capital expenditure on equipment or building enhancements during the year
Summary
In summary, the financial position of the Group remains strong.
Finally, I would like to thank Mr Patrick Colvin who is once again the Independent Examiner of the Accounts for this year.
Bob Hawkins
Group Treasurer
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Accounts 2022 v1.doc
Apr 25, 2022
HUTTON (ALL SAINTS) SCOUT GROUP TRUSTEES ANNUAL REPORT & ACCOUNTS YEAR END APRIL 1, 2022
Accounting Policies
Basis of Preparation
The financial statements have been prepared in line with guidance issued under the Statement of Recommended Practice, Accounting, and Reporting by Charities (the Charities SORP 2005) by the Charity Commission.
Reserves Policy
The trustees have reviewed the Group’s needs for reserves in line with guidance issued by the Charity Commission. The stated reserves policy of the Group is as follows. Unrestricted funds are needed:
-
(a) to provide funds which can be designated to specific projects, to enable these projects to be undertaken at short notice and
-
(b) to cover administrative fundraising and support costs, without which the Group could not function.
Unrestricted funds are funds which are available for use at the consideration of the trustees in the pursuit of the aims of the charity and which have not been restricted for other purposes.
Restricted funds are funds, which are to be specifically used in accordance with any conditions, imposed by donors, or have been fund-raised for an express purpose.
The trustees consider it prudent that unrestricted reserves should be sufficient:
-
(a) to avoid the necessity of calling upon the parents of the members of the Group for additional further financial contributions;
-
(b) to cover one year’s administrative fundraising and support costs;
-
(c) to provide a pool equal to 15% of the average charitable expenditure over the preceding two years, from which funds can be designated to specific projects.
When considering the reserves, the trustees take into account possible fluctuations in future income and expenditure.
As at April 1 2022, the level of reserves was £40,973.39.
The Trustees do not anticipate any other additional major expenditure other than general maintenance occurring in the next financial year and therefore consider the current level of reserves set at £2,000 to be satisfactory. The level of reserves is monitored and reviewed by the trustees not less than twice a year.
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Accounts 2022 v1.doc
Apr 25, 2022
HUTTON (ALL SAINTS) SCOUT GROUP TRUSTEES ANNUAL REPORT & ACCOUNTS YEAR END APRIL 1, 2022
Accounting Policies (cont’d)
Fixed Assets
Fixed assets are written off during the financial year in which they are purchased.
Income received during the year
All income received by the charity during the year is disclosed in the accounts. No amounts are included in the accounts for any services donated by the volunteers.
Expenditure incurred during the year
All expenditure incurred by the charity during the year is disclosed in the accounts and has been allocated under various descriptions relating to the activity concerned.
Payments or benefits to Trustees
No remuneration or other benefits have been paid to any trustees of the charity.
There have been no other related party transactions.
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Accounts 2022 v1.doc
Apr 25, 2022
HUTTON (ALL SAINTS) SCOUT GROUP TRUSTEES ANNUAL REPORT & ACCOUNTS YEAR END APRIL 1, 2022
Independent Examiner’s Report
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 43(2) of the Charities Act 1993 (the Act)) and that an independent examination is needed.
It is my responsibility to:
-
examine the accounts (under section 43 of the Act);
-
follow the procedures laid down in the General Directions given by the Charity Commissioners (under section 43(7)(b) of the Act); and
-
state whether particular matters have come to my attention.
Basis of independent examiner’s statement
My examination was carried out in accordance with General Directions given by the Charity Commissioners. 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 the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the accounts.
Independent examiner’s statement
In connection with my examination, no matter has come to my attention:
-
which gives me reasonable cause to believe that in any material respect, the trustees have not met the requirements to ensure that:
-
proper accounting records are kept in accordance with section 41 of the 1993 Act; and
-
accounts are prepared which agree with the accounting records and comply with the accounting requirements of the Act; or
-
to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
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Accounts 2022 v1.doc
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HUTTON (ALL SAINTS) SCOUT GROUP
TRUSTEES ANNUAL REPORT & ACCOUNTS YEAR END APRIL 1, 2022
I, as examiner, have checked the information and bank statements provided to me and found them to be accurate and in order.
Name of Examiner: Mr Patrick Colvin Date
Address: 19 Great Oaks Hutton Brentwood Essex CM13 1AZ
Approved by all Trustees on 19 September 2022
Signed on their behalf by:
Andrew Smith, Chairman
Martin Hamilton, Group Scout Leader
Bob Hawkins, Treasurer
Page 8 of 14
Accounts 2022 v1.doc
Apr 25, 2022
HUTTON (ALL SAINTS) SCOUT GROUP
TRUSTEES ANNUAL REPORT & ACCOUNTS YEAR END APRIL 1, 2022
Income & Expenditure Summary as at April 1, 2022
Income and Expenditure Summary as at April 1, 2022
----- Start of picture text -----
2021 Difference 2022
Total income for the year (page 12) £ 28,402.49 181.14 £ 28,583.63
Total expenditure for the year (page 13) £ 16,674.66 4,084.14 £ 20,758.80
Surplus / (Deficit) of income over
11,727.83 (3,903.00) 7,824.83
expenditure
Accumulated fund balance brought forward 21,420.73 11,727.83 33,148.56
Accumulated fund balance carried forward £ 33,148.56 7,824.83 £ 40,973.39
----- End of picture text -----
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Accounts 2022 v1.doc
Apr 25, 2022
HUTTON (ALL SAINTS) SCOUT GROUP TRUSTEES ANNUAL REPORT & ACCOUNTS YEAR END APRIL 1, 2022
Statement of Assets & Liabilities as at April 1, 2022
Statement of Assets and Liabilities as at April 1, 2022
| Statement of Assets and Liabilities as at April 1, 2022 | Statement of Assets and Liabilities as at April 1, 2022 | Statement of Assets and Liabilities as at April 1, 2022 | Statement of Assets and Liabilities as at April 1, 2022 | Statement of Assets and Liabilities as at April 1, 2022 | Statement of Assets and Liabilities as at April 1, 2022 | Statement of Assets and Liabilities as at April 1, 2022 | Statement of Assets and Liabilities as at April 1, 2022 |
|---|---|---|---|---|---|---|---|
| 2021 | Assets | 2022 | |||||
| £ | 33,148.56 |
Cash in hand and bank | £ | 40,973.39 |
|||
| £ | 33,148.56 |
Total Cash Available | £ | 40,973.39 |
|||
| 2021 | Liabilities | 2022 | |||||
| Accumulation Fund | |||||||
| £ | 19,420.73 |
As at April 1, 2020 | £ | 31,148.56 |
|||
| 11,727.83 | Excess income/Expenditure for the year | 7,824.83 | |||||
| £ | 31,148.56 |
Total Liabilities | £ | 38,973.39 |
|||
| General Reserves | |||||||
| £ | 2,000.00 |
As at April 2 | £ | 2,000.00 |
|||
| Grand Total | |||||||
| £ | 33,148.56 |
£ | 40,973.39 |
Page 10 of 14
Accounts 2022 v1.doc
Apr 25, 2022
HUTTON (ALL SAINTS) SCOUT GROUP
TRUSTEES ANNUAL REPORT & ACCOUNTS YEAR END APRIL 1, 2022
Statement of Income as at April 1, 2022
| 2021 | 2021 | INCOME | INCOME | 2022 | 2022 | 2022 | |||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| YTD Total | Amount | Item | Amount | YTD Total | |||||||||
| Parents Contribution | |||||||||||||
| £ | 5,518.00 |
All Sections | £ | 6,905.00 |
|||||||||
| £ | 5,518.00 |
£ | 6,905.00 |
||||||||||
| - | CharityCollections | - | |||||||||||
| - | Firework Displays | - | |||||||||||
| £ | - |
£ | - |
||||||||||
| - | Capitation | - | |||||||||||
| - | HQ RunningCosts | - | |||||||||||
| £ | - |
£ | - |
||||||||||
| 10,000.00 | Grant / Donations | 2,196.00 | |||||||||||
| £ | 10,000.00 |
£ | 2,196.00 |
||||||||||
| - | Uniform | 87.34 | |||||||||||
| - | Summer Camp | 900.00 | |||||||||||
| - | Equipment | - | |||||||||||
| - | Kenya | - | |||||||||||
| £ | - |
£ | 987.34 |
||||||||||
| 7.90 | Bank Interest | 3.44 | |||||||||||
| - | Gift Aid | 771.15 | |||||||||||
| 12,559.15 | HQ Rent | 17,720.70 | |||||||||||
| 317.44 | Rate Rebate | - | |||||||||||
| £ | 12,884.49 |
£ | 18,495.29 |
||||||||||
| TOTAL INCOME | |||||||||||||
| £ | 28,402.49 |
£ | 28,583.63 |
Page 11 of 14
Accounts 2022 v1.doc
Apr 25, 2022
HUTTON (ALL SAINTS) SCOUT GROUP
TRUSTEES ANNUAL REPORT & ACCOUNTS YEAR END APRIL 1, 2022
Statement of Expenditure as at April 1, 2022
----- Start of picture text -----
2021 EXPENDITURE 2022
YTD Total Amount Item Amount YTD Total
£ 1,565.36 All Sections £ 3,973.64
£ 1,565.36 £ 3,973.64
- Charity Collections -
- Fundraising -
150.00 Subscription Refund 40.00
£ 150.00 £ 40.00
2,193.00 Capitation 2,537.00
132.76 Group 137.67
£ 2,325.76 £ 2,674.67
5,249.59 HQ Running Costs 6,846.94
1,791.42 HQ Maintenance 1,450.81
- New Facilities -
- Vehicle Costs -
£ 7,041.01 £ 8,297.75
21.90 Uniform 781.58
- Summer Camp -
647.93 Equipment 56.00
- Kenya -
£ 669.83 £ 837.58
2,255.26 Insurance 2,343.96
1,457.01 Electricity 1,531.27
762.11 Communications 817.89
- Bank Charges 20.00
448.32 Water 222.04
£ 4,922.70 £ 4,935.16
TOTAL EXPENDITURE
£ 16,674.66 £ 20,758.80
----- End of picture text -----
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Accounts 2022 v1.doc
Apr 25, 2022
HUTTON (ALL SAINTS) SCOUT GROUP TRUSTEES ANNUAL REPORT & ACCOUNTS YEAR END APRIL 1, 2022
Notes to the Accounts
The following notes are by way of further explanation of the information shown in the respective Income and Expenditure Statements.
Income
1. Grants and Donations
A Covid-19 Small Business Grant of £2,096 was received in June 2020. A small donation of £100 for running a local school’s fireworks display was also received.
2. Rental Income
Rental income for the year was £17,720.70 from the following sources.
----- Start of picture text -----
Item Income
Pre-School £ 12,101.40
Fusion Dance 4,489.80
Girl Guides 567.00
Brownies 562.50
Total £ 17,720.70
----- End of picture text -----
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HUTTON (ALL SAINTS) SCOUT GROUP TRUSTEES ANNUAL REPORT & ACCOUNTS YEAR END APRIL 1, 2022
Notes to the Accounts
Expenditure
1. HQ Running Costs
----- Start of picture text -----
Item Amount
Cleaning £ 4,083.98
Rates 983.84
Waste Disposal 679.62
Grass Cutting 500.00
Pest Control 300.00
Fire Blanket 122.88
Fire Alarm Service 97.20
First Aid Kit 79.42
Total £ 6846.94
----- End of picture text -----
2. HQ Maintenance
----- Start of picture text -----
|||
|---|---|
|Item|Amount|
|Toilet Upgrade and New Lighting|1,304.26|
|Server|136.99|
|General Repairs|9.56|
|Total|£ 1450.81|
----- End of picture text -----
3. Equipment
----- Start of picture text -----
|||
|---|---|
|Item|Amount|
|Pans|56.00|
|Total|£ 56.00|
----- End of picture text -----
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Accounts 2022 v1.doc
Apr 25, 2022