Charity number: 302069 tst Lawford Scout Group Trustees. report and financial Statements for the year ended 31 March 2025 1st Lawford Scout Group Contents Page Le8al and admlnlstratlve inforrnatlon Trustees report Independent examiners, ￿pOrt Statement of financial activities Balance sheet Notes to the financial statements 7-10 1st Lawford Scout Group Legal and adminlstrative informatlon Charlty number 302069 Business address Venture Centre 2000 Bromley Road Lawford Essex COII 2JE Secretary Louise Hallarn Chalrperson Dan Morton Group Executlve Commlttee Mark Jone5 Wendy Jones Christine Meadway Gary Roblnson Tim Ballard Treasurer Tom Hancock Accountants TLC Accounting Services Ltd 15 Faraday Close Gorse Lane Industrial Estate Clacton on Sea Essex C015 4TR Bankers Lloyds Bank PLC Solicitors Birketts LLP 141-145 Princes Street Ipswich Ipi ioj Page I 1st Lawford Scout Group Report of the trustees for the year ended 31 March 202S The trustees present their report and the financial statements for the year ended 31 March 2025. The trustees who served during the year and up to the date of this report are set out on page l. Structurei governan￿ and management The Group's Boverning documents are those of the Scout Association. The Trustees are appointed in accordance with the Policy, Organisation and Rules of The Scout Association. Rlsk and Internal Control The Group has in place 5VStems of internal controls that are designed to provide reasonable assurance against material mismanagement or10s5: these include 2 signatories for all payments and comprehensive insurance policles with Unity, the Scout Association Insurance facility, to ensure that insurable risks are covered. Objectlves and artivities The objects of the 8roup are as a unit of the Scout AsSOCtation. The aim of the Scout Association is to promote the development of young people in achieving their physical, intellectual, social and spiritual potentials. as individuals, as responsible citizens and as members of their local, national and international communities. The method of achieving the Aim of the Association is by providing an enjoyable and attractive scheme of progressive training, based on the Scout Promise and Law and guided by adult leadership. Artlvltles and performante The group runs 3 sections- Beavers, Cubs and Scouts- with 61 young people recorded across the 3 sections in the 2025 census. Each section contlnues to run a balanced range of events and activities throughout the year. Financial review The charltable donation from the Venture Centre 2000 Management Company Ltd this year was £13,222 an increase of £1.740 on the previous year. Subscription fees were raised from £30 to £35 a term this financial year, the first increase in several years. The subscription fees income was £6,052 up from £5,160 the previous year. We also had a successful fund raising year raising £2,397 throuEh a variety of activities and grants from local groups such as Mannin8tree Rotsry and the Coop. There is Still sufficient funds in group reserves for contingencies. Page 2 1st Lawford Scout Group Report of the trustees for the year ended 31 March 2025 Statement of trustees, responslbllltles The trustees are responsible for preparing the Trustees, Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of charity and of the incoming resources and application of resources of the charity for that year. In preparing these financial statements the trustees are required to: select sultable accounting policies and then apply them consistently,. observe the methods and principles in the Charlties SORP; make judgements and estimates that are reasonable and prudent,. state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and prepare the financial statements on the going concern basis unless it Is inappropriate to presume that the charity wlll continue in operation. The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial posltion of the charity and enable thern to ensure that the financial statements comply with the Charitie5 Act 1993 and the Charity (Accounts and Reports) Regulatlons 2008. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularitie5. On behalf of the board Dan Morton Trustee Date Is IS Page 3 1st Lawford Scout Group Independent examiner's report to the trustees on the unaudlted flnancial statements of 1st Lawford Scout Group. I report on the accounts of 1st Lawford Scout Group for the year ended 31 March 2025 set out on Pages 2 to 10. Respective responsibillties of trustees and independent examiner As the Charity's trustees you are responsible for the preparation of the accounts, you consider that the audit requirement of section 4312) of the Charities Act 1993 (the Act), as amended by section 28 of the Charities Act 2006 does not apply and that an independent examination is needed. It is my responsibility to examine the accounts under section 43{3113l of the Act, as amended; to follow the procedures laid down in the General Directions given by the Charity Commission under section 43(7llbl of the Act. as amended; and to state whether particular matters have come to my attention. Basls of Independent examiner's statement My examination was carrled out in accordance wlth the General Directors given by the Charity Comrnission. An examlnation includes a review of the accounting records kept by the charity and 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 you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a'true and fair view and the report is limited to those matters set out in the statement below. Independent examlner's statement In connettion with my examination, no matter has come to my attention: (i) which gives me reasonable cause to believe that in any material respect the requirements: - to keep proper accounting records in accordance with section 41 of the Act; and - to prepare accounts which accord with the accounting records and to comply wlth the accounting requirements of the Act have not been met; or (li) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. TLC TLC Accounting Services Ltd Chartered Accountants 15 Faraday Close Gorse Lane Industrial Estate Clacton on Sea Essex C015 4TR Date 12112/2025 Page 4 1st Lawford Scout Group Statement of finanaal activitles for the year ended 31 March 2025 Unrestrlcted Restrlcted funds fund5 Notes £ 2025 2024 Incoming resources Incoming resources from generating funds: Voluntary income Activities for generating funds Investment incorne 22,431 5,370 838 22,431 5,370 838 18,500 4,934 884 Total incomlng resources 28,639 28,639 24,318 Resources expended Central capitation Establishment costs Bank charges Legal and professlonal fees Other offlce expenses Depreciation and impairrnent Scout shop purcha5e5 Transfer of grant received from TDC Speclal events & activities 3,324 10,350 363 3,324 10,350 363 3,218 7,114 326 430 1,629 869 430 1,629 869 732 1,917 1,119 Total resources expended 24,078 24,078 20,IS9 Total funds brought forward 167 685 374 653 05 Total funds carrled forward 172 246 485 374 657 620 653 058 The notes on pages 7 to 10 fomi an Integral part of these financial statements. Pa8e 5 1st Lawford Scout Group Balance sheet as at 31 March 2025 2025 2024 Notes Flxed assets Tan8ible assets Current assets Stock Debtors Cash at bank and in hand 590,365 591,994 200 13,222 200 11,642 67,255 61,IS6 Credltors: amounts falling due within one year -91 Net current assets Net Assets 657 620 653 059 Funds Restricted income funds Unrestritted income funds 485,374 172 246 485,374 167 685 Total funds 657 620 653 059 The financial statements were approved by the trustees on and signed on its behalf bv Tom Hancock Trustee Date The notes on pages 7 to 10 form an Integral part of these fSnanclal statements. Page 6 1st Lawford Scout Group Notes to financlal statements for the year ended 31 March 2025 Accountln8 policles The principal accounting policies are summarised below. The accounting policies have been applied consistently throughout the year and the preceding year. Basis of accounting The financial statements are prepared under the historical cost convention, except for investments which are included at market value, and in accordance with the Statement of Recommended Practice "Accounting and Reporting by Charitie5" issued in March 2005 (SORP 2005) and the Charities Act 1993. Incomlng resources All incoming resources are included in the staternent of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specifK policies are applied to particular categories of income: Voluntary income is received by way of grants, donations and gifts and is included in full in the statement of financial activities when receivable. Grants where entitlement is not conditional on the delivery of a specific performance by the charitiy, are recognised when the charity becomes unconditionally entitled to the grant. l)onated services and facilities are included at the value to the charity where thi5 can be quantified. The value of services provided by volunteers has not been included. Grants. included grants fof the purchase of fixed assets, are recognised in full in the statement of financial activities in the year in which they are receivable. Income from investments is included in the year in which it is receivable. Resources expended Expenditure is recognised on an accrual basis as a Ilablity is Incurred. Expenditure Includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates. Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for it5 beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them. Support costs are those costs incurred directly in support of expenditure on the objects of the charity and include project rnanagement. Page 7 1st Lawford Scout Group Notes to financial statements for the year ended 31 March 2025 Tanglble fixed assets and depreciation Tan8ible fixed assets are stated at cost less accumulated depreciation. Depreciation is provided at rates calculated to write off the cost less residual value of each asset over it5 expected useful life. as follows: Fixtures. fittings and equipment- 15% on net book value Stock Stock Is valued at the lower of cost and net realisable value. 2025 2024 Voluntary income Unrestrlcted funds Covenanted income Grants receivable Donations Glft Aid Subscriptions 13,222 13,222 11,482 470 1,388 2,397 760 2,397 760 22,431 22,431 18,500 The 1st Lawford Scout Group is associated wlth The Venture Centre 2000 (Management) Co Ltd who convenant all of their profits to the Scout Group and consequently The Venture Centre 2000 (Management) Co Ltd has no value. Unrestricted funds 2024 Artlvltles for generating funds 2025 Fundraising events Special events & actlvitle5 370 5,370 5,370 4,934 2025 2024 Investment income Unrestricted funds Bank interest receivable 838 838 884 838 838 Page 8 1st Lawford Scout Group Notes to financlal statements for the year ended 31 March 2025 Land and Fixtures, buildings fittings and freehold equipment Total Tangible fixed assets Cost At l April 2024 Additions At 31 March 2025 581,131 117,533 698,664 581131 117 533 698 664 Depreciation At l April 2024 Charge for the year At 31 March 2025 106,670 106,670 1,629 1,629 108 299 108 299 Net book values At 31 March 2025 581 131 9 234 590 365 At 31 March 2024 581 131 10 863 591994 Debtors 2025 2024 Amounts due from subsidiary and assoclated undertakings Other debtors 13,222 11,482 160 Credltors: amounts falllng due within one year 2025 2024 Payments received on account Other creditors 91 91 Unrestrlcted funds At l Aprll Incoming Outgolng 2024 resources resources At 31 March 2025 General fund 167 685 -24 078 172 246 Purposes of unrestrlcted funds General funds for day to day running of charlty Page 9 1st Lawford Scout Group Notes to financial statements for the year ended 31 March 2025 Restrlrted funds At At l April 31 March 2024 2025 Asset funds 485 374 485 374 Page 10 1st Lawford Scout Group j The followlng pages do not form part of the statutory accounts. 1st Lawford Scout Group Detalled statement of flnanclal actlvitle5 for the year ended 31 Mar¢h 2025 2025 2024 Incomlng resources Incoming resources from generatlng funds: Voluntary income Covenanted income Grants receivable Donations Gift aid Subscriptions 13,222 11,482 2,397 760 470 1,388 22,431 18,500 Activities for generatingfunds Fundraislng events Special events & activlties 5,370 4,934 Investment income Bank interest receivable 838 884 838 884 Total incoming resources from generatlng funds Total Incomlng resources Resources expended Costs of generating funds: Fundralsing trading: C05t of goods sold and other costs Page 11 1st Lawford Scout Group Detailed statement of financial activities for the year ended 31 March 2025 2025 2024 Charitable actlvitles Activity I Activities undertoken directly Central capitation 3,324 3,218 Support costs Waste Rates Repairs and maintenance Cleaning Bank charges Insurance Camping equlpment Legal and professional fees Motor hlre General expenses Advertising Donations Secretarial ser¥lces Prlnting & stationery Depreciation Subscriptions Scout shop purchases Speclal events & activities 401 232 6251 417 237 2202 1140 326 3118 363 3186 280 -150 281 288 40 50 348 15 1917 148 1119 5733 1,629 142 869 7113 20754 16941 Actlvlty I total expenditure Total charltable actlvlty expenditure Net Sncomlng/(out8oFng) resources for the year Page 12