HUTTON (ALL SAINTS) SCOUT GROUP TRUSTEES ANNUAL REPORT & ACCOUNTS YEAR END APRIL 1, 2025 I, as examiner, have checkèd the information and bank statements provided to me and found them to be accurate and in order. Name of Examiner.. Zoe Read Dale Address.. 5 Uplands Road Hockley Essex SS5 4DL Approved by all Trustees on May 19, 2025 Approved at Ihe AGM on June 26, 2025 Signed on their behalf by.. Amanda Mongon. Chair Jay orey, Group Scout Leader Bob Hawkins, Treasurer Page 8 of 14 Accoynb 2025 Final.doc 20 May 2025 scouts b¢ preppr¢•f i • • HUTTON (ALL SAINTS) SCOUT GROUP HUTTON, BRENTWOOD, ESSEX REGISTERED CHARITY NO: 302029 REPORT AND ACCOUNTS FOR THE YEAR ENDED APRIL 1, 2025 HUThON (ALL SAINTS) SCOUT GROUP TRUSTEES ANNUAL REPORT & ACCOUNTS FOR THE YEAR ENDED APRIL 1, 2025 Contents HUTTON (ALL SAINTS) SCOUT GROUP...................................................................................... HUTTON, BRENTWOOD, ESSEX.................................................................................................. REGISTERED CHARITY NO.. 302029..... REPORT AND ACCOUNTS FOR THE YEAR................................................................................ ENDED APRIL 1, 2025................................................................................................................... Trustees...................................................................................................................................... Introduction Treasurer's report....................................................................................................................... Income................................................................................................................................ Expenditure......................................................................................................................... Accounting Policies..................................................................................................................... Basis of Preparation. Reserves Policy................................................................................................................... Fixed Assets........................................................................................................................ Income received during the year . Expenditure incurred during the year................................................................................... Payments or benefits to Trustees........................................................................................ Independent Examiner's Report.................................................................................................. Respective responsibilities of trustees and examiner........................................................... Basis of independent examiner's statement . Independent examiner's statement...................................................................................... Income & Expenditure Summary as atApril 1, 2025................................................................... Statement of Assets & Liabilities as atApril 1, 2025.................................................................. 10 Statement of Income as at April 1, 2025.................................................................................... Statement of Expenditure as at April 1, 2025 . 12 Notes lo 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 HUThON (ALL SAINTS) SCOUT GROUP TRUSTEES ANNUAL REPORT & ACCOUNTS YEAR END APRIL 1, 2025 Trustees Mrs A Mongan Chair Mr R W Hawkins Group Treasurer Mr G Symonds Parents Representative Mr J Shorey Lead Scout Volunteer Mrs K Carter Parents Representative Mrs F Green Group Treasurer elect Trustees are appointed or reappointed annually at the Annual General Meeting. Introduction Hutton IAII Saints) Scout Group is a registered charity (number.. 3020291 and ils principal address is Scout HQ, Wash Road, Hutton, Brentwood, Essex CM13 1 DJ. 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, il 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 75 enrolled young people split between three sections, which meet regularly each week at the Scout Headquarters. Jay Shorey is the Lead Scout Volunteer and three lead volunteers, several assistant lead volunteers and helpers, support him. In addition, there is a Trustee Board numbering six people made up of charity trustees, leaders, parent representatives and other volunleers that provide administrative support and a decision-making forum for the on- going development ofthe Group. The Trustee Board 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. As we move forward into another successful yearfor our Scout Group, I would like to take a moment to acknowledge some important changes within our leadership team. 1. Leadership Transition. In the January 2025, we saw the departure of Martin and Margaret Hamilton, who stepped down from their respective roles as Group Scout Volunteer and Chairman. Their dedication and contributions to our group have been invaluable, and we thank them for their service. 2. New Appointments. Following their departure, Jay Shorey, who previously served as the Assistant Group Scout Volunteer, has stepped up to take on the role of Lead Scout Volunteer. Additionally, Amanda Mongan has been appointed as the new Chair. 3. Treasurer Transition. Looking ahead, we also want to acknowledge Bob Hawkins, who has announced his retirement from the Treasurer role, effective July 2025. In anticipation of this transition, Fiona Green has been appointed as the new Treasurer and will officially take on her responsibilities in May 2025. Page 3 of 14 Accounts 2025 Final.doc 20 May 2025 HUThON (ALL SAINTS) SCOUT GROUP TRUSTEES ANNUAL REPORT & ACCOUNTS YEAR END APRIL 1, 2025 Treasurer's Re ort This is my eleventh and final year as Treasurer, having taken over in June 2014. Once again, the aim for this year has been to maintain our available funds at a sustainable level whilst providing funds to subsidise camp and other scouting activities. The accounts for the year ending April 1, 2025 saw us with total cash at £37,865.94. This is an increase of £10,044.55 over the prior year figure of £27,821.39. This is mainly due to increased income from rents, parental contributions and a one-off Insuran￿ claim. All of the income re￿IVed 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 £55,278.88, which is an increase over thè preceding year of £15,278.68. This increase is mainly due to a on&off insurance payment of £13,250 to repair fencing and a shed damaged from a tree fall. Income from renting the hall increased by £3,772 due to a planned increase in the rental rate and higher usage. Finally, this year we ran more camps and events leading to more income from parentslcarers as payment towards these activities and increased subscription fees. Ex enditure {See page 12 for details) Expenditureforthe yearwas £45,234.13, which is a decrease of£4,676.44 overthe prioryear mainly due to a higher than usual spend last year for one-off payments on capitsl items including equipment for camping and Ganoeing1£4,325), and a container shed (£2,514). In addition, payments for the 2024 Summer Essex Jamboree camp were split over the two financial years. This means that the expenditure for 2023124 Summer Camp includes the 2023 Scouts Summer camp and some payments for the 2024 Jamboree. Consequently, the Summer Camp expenditure reported for 2023124 was higher than usual explaining the lower Summer Camp spend reported for 2024125. Finally, the first payment for repairs lo the damaged fence and shed in 2025 offsets some of these decreases. Summa In summary, the financial position of the Group remain5 Strong. However, although we received insurance money for the tree damage in 2024125 it should be noted that we are only showing paymenl for the first phase of repairs in these accounts. Finally, I would like to thank Zoe Read who is the Independent Examiner of the Accounts for this year. Bob Hawkins Group Treasurer Page 4 of 14 Accounts 2025 Final.doc 20 May 2025 HUThON (ALL SAINTS) SCOUT GROUP TRUSTEES ANNUAL REPORT & ACCOUNTS YEAR END APRIL 1, 2025 Accountin Policies Basis of Pre aration The financial statements have been prepared in line with guidance issued under the Statement of Recommended Practi￿, Accounting, and Reporting by Charities (the Charities SORP 2005} by the Charity Commission. Reserrfes Polic The trustees have reviewed the Group's needs for reserves in line with guidance issued by the Charity Commission. The stated reseNes policy of the Group is as follows. Unrestricted funds are needed.. lal to provide funds which can be designated to specific projects, to enable these projects to be undertaken at short notice and Ib) to cover administrative fundraising and support costs, without which the Group could not function. Unreslricted funds are funds which are available for use at the consideration of the Irustees 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.. (al to avoid the necessity of calling upon the parents of the members of the Group for additional further financial contributions,. (bl to cover one year's administrative fundraising and support costs., (cl to provide a pool equal to 150h of the average charitable expenditure over the preceding two years, from which funds can be designated lo specific projects. When considering the reserves, the trustees take into account possible fluctuations in future income and expendilure. As at April 1, 2025, the level of reserves was £37,865.94. 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 twi￿ a year. Page S of 14 Accounts 2025 Final.doc 20 May 2025 HUThON (ALL SAINTS) SCOUT GROUP TRUSTEES ANNUAL REPORT & ACCOUNTS YEAR END APRIL 1, 2025 Accountin Policies cont'd Fixed Assets Fixed assets are written off during the financial year in which they are purchased. Income received durin the ear All income re￿iVed 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. enditure incurred durin the ear 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. ments 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. Page 6 of 14 Accounts 2025 Final.doc 20 May 2025 HUThON (ALL SAINTS) SCOUT GROUP TRUSTEES ANNUAL REPORT & ACCOUNTS YEAR END APRIL 1, 2025 Inde endent Examiner's Re ort Res ective res onsibilities of trustees and examiner The charity's trustees are responsible for the preparation of the accounts. The Gharity's trustees onsider that an audit is not required for this year {under section 4312) 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}Ib) of the Act)., and state whether particular matters have come to my attention. Basis of inde endent examiner's ststement 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. Inde endent examiner's statement In connection with my examination, no matter has come to my attention.. which gives me reasonable cause lo believe that in any material respect, the trustees have not met the requirements lo 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 2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Page 7 of 14 Accounts 2025 Final.doc 20 May 2025 HUThON (ALL SAINTS) SCOUT GROUP TRUSTEES ANNUAL REPORT & ACCOUNTS YEAR END APRIL 1, 2025 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.. Zoe Read Date Address.. 5 Uplands Road Hockley Essex SS5 4DL Approved by all Trustees on May 19, 2025 Approved at the AGM on June 26, 2025 Signed on their behalf by.. Amanda Mongon, Chair Jay Shorey, Group ScoLrt Leader Bob Hawkins, Treasurer Page 8 of 14 Accounts 2025 Final.doc 20 May 2025 HUThON (ALL SAINTS) SCOUT GROUP TRUSTEES ANNUAL REPORT & ACCOUNTS YEAR END APRIL 1, 2025 Income & Ex enditure Summa asatA ril 1 2025 2023124 Movement 2024125 Total income for the year (page 12) 39,989.43 15,289.25 55,278.68 Total expenditure for the year Ipage 131 49,910.57 14,676.44) 45,234.13 Surplus I (Deficit) of income over expenditure (9,921.14} 19,965.69 10,044.55 cumulated fund balance brought fotward 37,742.53 19,921.14) 27,821.39 cumulated fund balance carried foNard 27,821.39 10,044.55 37,865.94 Page 9 of 14 Accounts 2025 Final.doc 20 May 2025 HUThON (ALL SAINTS) SCOUT GROUP TRUSTEES ANNUAL REPORT & ACCOUNTS YEAR END APRIL 1, 2025 Statement of Assets & Liabilities as at A ril 1 2025 2023124 Assets 2024125 27,821.39 Cash in hand and bank 37,865.94 27,821.39 Total Cash Available 37,865.94 2023124 Liabilities 2024125 Accumulation Fund 35,742.53 s at ￿)ri1 1 25,821.39 (9,921.14) Excess In¢omelExpenditure for the year 10,044.55 25,821.39 Total Liabilities 35,865.94 General Reserves 2,000.00 As at 4)ril 1 2,000.00 Grand Total 27,821.39 37,865.94 Page 10 of 14 Accounts 2025 Final.doc 20 May 2025 HUThON (ALL SAINTS) SCOUT GROUP TRUSTEES ANNUAL REPORT & ACCOUNTS YEAR END APRIL 1, 2025 Statement of Income as atA ril 1 2025 Item 2023124 YTD Total 2024125 YTD Total knunt ount Parents Contribution Al Sections 11,781.76 14,074.69 11,781.76 14,074.69 Charity Colleckn'ons Firework Displays 332.50 332.50 Capitstion HQ Running Costs Grant l Donations 300.00 300.00 Uniform Summer Camp Contsiner Shed Fence and shed insurance claim 257.50 6,772.25 1,396.00 71.50 4,330.58 13,250.00 8,425.75 17,652.08 Bank Interest Gift Aid HQ Rent Rate Rebate 488.77 454.16 18,993.15 22,765.25 19,481.92 23,219.41 TOTAL INCOME 39,989.43 55,278.68 Page11 of14 Accounts 2025 Final.doc 20 May 2025 HUThON (ALL SAINTS) SCOUT GROUP TRUSTEES ANNUAL REPORT & ACCOUNTS YEAR END APRIL 1, 2025 Statement of Ex enditure as at A rill 2025 Item 2023124 YTD Total 2024125 YTD Total An￿Unt knunt AJI Sections 9,619.01 11,055.79 9,619.01 11,0￿79 Fundraising Camp Refund 45.00 Capitation Group 3,864.00 159.00 4,029.00 459.91 4,023.00 4,488.91 HQ Running Costs HQ ￿IntenanCe Container Shed 7,600.54 158.70 2,514.43 7,980.32 135.30 10,273.67 8,115.62 Unrform Summer Camp Equipment Fence and shed repairs 816.57 11,832.48 5,994.10 1,397.34 6,038.16 1,390.16 5,400.00 18,643.15 14,225.66 Insurance Electricity Communications Bank Charges Waler 2,259.34 3,663.84 942.51 60.00 381.05 2,452.53 3,115.93 1,249.85 60.00 469.84 7,306.74 7,348.15 TOTAL EXPENDITURE 49,910.57 45,234.13 Page 12 of 14 Accounts 2025 Final.doc 20 May 2025 HUThON (ALL SAINTS) SCOUT GROUP TRUSTEES ANNUAL REPORT & ACCOUNTS YEAR END APRIL 1, 2025 Notes to the Accounts The following notes are by way of further explanation of the infomation shown in the respective Income and Expenditure Slalements. Income 1. Grants and Donations There were no grant or donations received in this accounting year. 2. Rental Income Rental income forthe year was £22,765.25 which is an increase from the previous year as shown in the following table. 2023124 2024125 Pr&School £ 13,091.40 4,111.25 £ 15,622.50 5,705.25 Fusion Dance Guides 980.50 810.00 BrownieslRainbow 630.00 467.50 Hall Hire 180.00 160.00 Total £ 18,993.15 £ 22,765.26 Page 13 of 14 Accounts 2025 Final.doc 20 May 2025 HUThON (ALL SAINTS) SCOUT GROUP TRUSTEES ANNUAL REPORT & ACCOUNTS YEAR END APRIL 1, 2025 Notes to the Accounts enditure 1. HQ Running Costs- Year on Year Comparison Item 2023124 2024125 Cleaning Waste Disposal Fire Alarm Service £ 5,263.87 £ 6,512.00 917.04 938.17 409.17 102.00 Pest Control 300.00 250.00 Rates 89.33 56.54 Grass Cutting Toiletries 600.00 142.74 Total £ 7,600.54 £ 7,837.58 2. HQ Maintenance- Current Year Only Item 2024125 Replacement hose and pipes Screwfix tape Parts £ 113.06 12.79 9.45 Total £ 135.30 3. Equipment- Current Year Only 2024126 Lawn mower 520.63 First Aid 353.91 Ear defenders 145.69 Camp Equipment Gas valves 134.09 79.94 Other 155.90 Total 1,390.16 Page 14of 14 Accounts 2025 Final.doc 20 May 2025 HUTTON (ALL SAINTS) SCOUT GROUP TRUSTEES ANNUAL REPORT & ACCOUNTS YEAR END APRIL 1, 2025 I, as examiner, have checkèd the information and bank statements provided to me and found them to be accurate and in order. Name of Examiner.. Zoe Read Dale Address.. 5 Uplands Road Hockley Essex SS5 4DL Approved by all Trustees on May 19, 2025 Approved at Ihe AGM on June 26, 2025 Signed on their behalf by.. Amanda Mongon. Chair Jay orey, Group Scout Leader Bob Hawkins, Treasurer Page 8 of 14 Accoynb 2025 Final.doc 20 May 2025