OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2023-03-31-accounts

4[TH] ROCHFORD SCOUT GROUP Registered Charity number 302072

Financial Statements For the year ended 31 March 2023

4[th] Rochford Scout Group

Index to the financial statements For the year ended 31 March 2023

Report of the Trustees 3-8
Report of the Independent Examiner 9
Statement of financial activities 10
Balance sheet 11
Notes to the financial statements 12-19

1

4[th] Rochford Scout Group Trustees' Annual Report For the year ended 31 March 2023

Charity Name 4[th ] Rochford Scout Group

Registered Charity Number 302072

Charity’s Principal Address

4[th ] Rochford Headquarters The John Howard Hall Church Walk Rochford Essex SS4 1NL,

Names Of The Charity Trustees Who Manage The Charity

Pamela BEAN Group Secretary, Thomas BRADBURY Cub Scout Leader (Omega Pack), Chris DAVIS Co-opted Member, Katie FELTHAM Parent Representative (Alpha Cubs), (Elected Sept. ’22), John HOWARD Co-opted Member, Elizabeth HUMPHRIES Beaver Scout Leader, Sue HUMPHRIES Cub Scout Leader (Alpha Pack), Tony HUMPHRIES Assistant Group Scout Leader, Jason KNIGHT Parent Representative (Scouts), Steven MARTIN Scout Leader, Timothy NEOBARD Group Scout Leader (Appointed Feb. ’23), William NEOBARD Group Scout Leader (Stepped Down Nov. ’22), Matt PHILLIPS Parent Representative (Beavers), (Elected Sept. ’22), Glyn SMALE Parent Representative (Omega Cubs), Graham STAPLETON Group Treasurer, Matt PHILLIPS Group Chair,

Structure, Governance And Management

The Group's governing documents are those of The Scout Association (TSA).

They consist of a Royal Charter, which in turn gives authority to the Bye Laws of the Association and The Policy, Organisation and Rules (POR) of The Scout Association (TSA).

The Group is a trust established under its rules which are common to all Scouts.

The Trustees are appointed in accordance with the Policy, Organisation and Rules (POR) of The Scout Association (TSA).

Additional Governance Issues

The Group is managed by the Group Executive Committee, the members of which are the ‘Charity Trustees’ of the Scout Group which is an educational charity. As Charity Trustees they are responsible for complying with legislation applicable to charities.

This includes the registration, keeping proper accounts and making returns to the Charity Commission as appropriate.

The Committee consists of three (3) independent representatives, Chair, Treasurer and Secretary together with the Group Scout Leader, Assistant Group Leader, individual Section Leaders (Ex-officio) and a representative parent (Elected) from each section of the Group. Additionally, some members are Co- opted onto the Committee from time to time. The Committee meets at least once every school term.

The Group Executive Committee exists to support the Group Scout Leader in meeting the responsibilities of the appointments and is responsible for:

2

4[th] Rochford Scout Group Trustees' Annual Report For the year ended 31 March 2023

Risk And Internal Control

General

The Group has in place systems of internal controls that are designed to provide reasonable assurance against material mismanagement or loss; these include two (2) signatories for payments and comprehensive insurance policies to ensure that insurable risks are covered.

The Group Executive Committee has identified the major risks to which they believe the Group is exposed. These have been reviewed and systems have been established to mitigate against them. The main areas of concern that have been identified are:

Damage To The Building, Property And Equipment.

The Group would request the use of buildings, property and equipment from neighbouring organisations such as the Church, Community Centre and other Scout Groups. There is also the possibility of using one (1) of the two (2) local Scout Activity Centers, Ark Lane or Belchamps. The Group, has sufficient buildings and contents insurance in place to mitigate against permanent loss.

Failure Of Equipment

Maintenance contracts are in place for maintenance of our Burglar Alarm, Central Heating System and also our Fire Precautions, i.e. Fire Extinguishers. In addition our Smoke Detectors are routinely checked each month. Injury To Leaders, Helpers, Supporters And Members.

The Group through the membership fees contributes to The Scout Association’s national accident insurance policy. Risk Assessments are undertaken before and during activities and became a mandated requirement from The Scouts Association

(TSA) from the 1[st ] Jan. ‘21. All Scouting Members, including Trustees, but optional for Group Occasional Helpers, are required to complete Safety, as part of their Mandatory On-going Learning (MOGL) every 3-years.

Income From Fund Raising.

The Group is primarily reliant upon income from subscriptions and fundraising. The Group does hold reserves to ensure the continuity of activities should there be a major reduction in income. The Trustees, voted to increase our Subscriptions, from April ’23 to: -

Reduction Or Loss Of Leaders.

The Group is totally reliant upon volunteers to run and administer the activities of the Group. If there was a reduction in the number of leaders to an unacceptable level in a particular section or the Group as a whole then there would have to be a contraction, consolidation or closure of a section. In the most extreme case, this would result in the complete closure of the Group.

Reduction Or Loss Of Members.

The Group provides activities for all Young People aged 6 to 14. If there were a substantial reduction in membership in a particular section or the Group as whole then there would have to be a contraction, consolidation or closure of a section. In the worst-case scenario this could result in the complete closure of the Group.

3

4[th] Rochford Scout Group Trustees' Annual Report For the year ended 31 March 2023

Objects

The objectives of the Group are aligned to those of a unit of The Scout Association (TSA).

The Aim of The Scout Association (TSA) is to promote the development of Young People in achieving their full 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, guided / supported by fully trained and committed Group leadership teams.

Summary Of The Main Activities In Relation To These Objects

Activities And Achievements

Following the announcement that our incumbent Group Scout Leader, Bill NEOBARD, was stepping down in Nov. ’22, though would still remain an active Leader within the Group. The search for their replacement was initiated by the District Commissioner for Crouch Valley. Only two (2) applications were received for this role and interviews were held in Feb. ’23, where upon Timothy NEOBARD was appointed as the new Group Scout Leader for 4[th ] Rochford.

We’d like to thank Bill for his dedicated service as 4[th ] Rochford’s Group Scout Leader, during his tenure the Group received numerous Growth Awards and he was instrumental in raising funds to improve the hall, with new toilet facilities and an accessible bathroom. In addition, the District awarded TSA’s Silver Acorn Award for Bill, in recognition of his distinguished 40-years’ service to Scouting, supporting both the Group and District.

The Group is fortunate that a number of our Leaders hold Activity Permits and routinely lead activities for our Young Members: -

Leaders Name Activity Permits Held
Chris DAVIS Nights Away (Campsite)
Sue HUMPHRIES Nights Aways (Campsite)NSRA
Air Rife
Tony HUMPHRIES Nights Aways (Greenfield & Campsite)
NSRA Air Rife and Air Pistol Tomahawk
& Angel Throwing
Lizzie HUMPHRIES GB Archery
Bill NEOBARD Nights Away (Campsite)
Tim NEOBARD Nights Away (Campsite & Chemical
Toilets)
Canoeing (Class C)
Steve MARTIN Nights Away (Campsite)

Beaver Scouts

From Oct. ’22 Lizzie HUMPHRIES became the Group’s Beaver Scout Leader and quickly established a strong rapport with the Beaver Parents, enabling an effective Parent Rota Network of support on a weekly basis.

Our Beaver Scouts have taken part in a number of District Events, i.e., Skills Day and the Swimming Gala and have attended a number of joint SleepOvers with Alpha Cub Pack.

During the year, I had the pleasure of awarding over 250 badges, which included four (4) Chief Scout Awards.

4

4[th] Rochford Scout Group Trustees' Annual Report For the year ended 31 March 2023

Cub Scouts - Alpha

Following its cancellation in 2021, due to COVID19 Pandemic, Essex Scouts held their popular Mega Camp Event at Skreens Park Scout Activity Centre, over the weekend of the 10[th ] / 12[th ] June. Alpha Pack attended with a total of 12 Cub Scouts.

From April '22 to March '23 We awarded 333 badges of which 2 were Chief Scout Awards. We took part in 9 nights away with ROP, Summer Camp and Monkey Bizzness being joint with other sections. Alpha took part in Spooky Activity Day at Belchamps and also the Elf Hunt at Belchamps. We then took part in district competitions:- Fun Run and Quiz (which was won!) We currently have 23 cubs on our books.

We are planning on more camps, sleepovers and outings in the coming year.

Cub Scouts - Omega

Numbers within the section began to decrease towards the end of the year, as we lost cubs moving up to Scouts, but without new members moving into the section from Beavers. The section has recovered well from this, with new members entering from outside the organization. Now running at a steady 14 to 15 cubs on a pack night.

Weekly meetings focused on traditional scouting ensuring all cubs undertook First Aid, Map Reading and Personal Safety projects. We enjoyed camping over the year, with the cubs attending the district Renewal of Promise camp along with their own back to basics camp at Riffhams, with the cubs building and striking their own tents and cooking all the food, along with plenty of time for exploring the woods and creating games (without ipads!)

The running of the section is assisted by the Explorers whose help is invaluable to running the programme.

More help is required however, with adults needed to join the uniformed leadership team as a matter of urgency.

Scouts

Last year we had an average of 20-25 active members. Following a large group aging out and several members leaving naturally we now have a smaller active group of 18 members.

Last year we were active. Our weekly meetings are evenly split between “game time” and more serious “Scout “related topics.

Topics covered included: -

Troop Forumns and Patrol leaders’ council. A murder Mystery. Knots practice and practical applications. Pioneering inside and out., Indoor and outdoor cooking on gas. Outdoor cooking on wood. Axe, knife and saw. Basic Map reading skills,

Tents, erecting and packing, Basic types from old Canvas Heavyweight to new lightweight

Problem solving exercises and skills, First Aid Discussions on Drugs, Alcohol, Smoking, sleeping and diet. A games Night. A craft night A fish and Chip hike. As well as our weekly Wednesday session we took part in. Winter Camp Feb 2023

5

4[th] Rochford Scout Group Trustees' Annual Report For the year ended 31 March 2023

RoP camp April 2023 Summer Camp June 2023 Water sports day Sept 2023

We have recently purchased large new poles for outdoor pioneering.

We intend to continue working on our scouting skills this term and look forward to a winter camp at Fairmead in the new year.

Next year with the coming of better weather we will concentrate on outdoor skills including cooking, outdoor pioneering. Outdoor camping and camp skills. With the work being completed on our grounds it is also our intention to try and hold one meeting a month outside.

Group

The overall aim of the Group is still to provide opportunities for personal development, by a wide-ranging programme of activities, whose costs are kept as low as practical, to make them accessible to all. The aims have been achieved.

New for 2023 was the re-introduction of a Group Family Camp, at Thriftwood Scout Activity Centre, over the weekend of the 9[th ] / 11[th ] June. Thriftwood’s Oak Lodge Building was booked, together with Site No.10, in order to accommodate all the attendees. In accordance with Scouting POR, all adult attendees (18yrs and older) staying overnight, had a Scouting DBS.

Links between our sections are continuing to improve, though mainly these are limited to Omega and Alpha and Alpha and Beavers, which mainly involve Sleepovers etc. Joint Group Section activities, are mainly involve our three (3) Church Parades, i.e., Mothering Sunday, Harvest Festival and Remembrance Sunday or District Camps such as the Renewal of Promise (RoP).

A renewal programme has commenced at the scout hall and has included a tree planting event where over 400 trees were planted in an area west of the hall facilities with an intent to turn this into a bushcraft area. In addition, the local probation service is now maintaining the hall grounds to reduce our dependence on the leadership team providing routine maintenance. Bloor homes has committed to provide materials to level the field and provide a new reduced maintenance area for the storage of the kayak trailer and the outdoor cooking equipment. A new gas cage has been installed in compliance with the fire regulations. It has been noted that many gas suppliers are reducing their range of portable gas bottles and a strategy put in place to ensure that we have suitable bottles for both group events and bottles light enough for the children to use on camps where required.

Our Scout Troop continues to send scouts on to Explorers, some also chose to become Young Leaders, within the District’s Pegasus Unit and return to 4[th ] Rochford to support our Sections. We actively encourage all our Young Leaders, to complete their Young Leader Belt Buckle. As we are limited by the number of Young Leaders per Section, we are also trying to provide other Groups with those unable to attend our Group. One option is for those that have already completed their Young Leader Belt Buckle, to be offered to other Groups, to encourage their Young Leaders to complete their Young Leader Belt Buckle.

Public Benefit Statement

The Group meets the Charity Commission's public benefit criteria under both the advancement of education and the advancement of citizenship and community development headings.

Fundraising

The Group raises money through four (4) main routes, namely a termly subscription by the Young People who are members of the Group, by hiring the Hall to external users and by running fundraising events. The final route is making applications to Grant-Making Trusts and the like for funds to assist us in our efforts to improve our hall and equipment.

Subscriptions are collected by each section, and currently amount to £40 per term. of this approx. £15 is held for payment of The Scout Association’s Annual Membership Fee of around £42 per year in 2022-23. Due to the increase in Energy Costs, i.e. Gas / Electrics etc, the Exec Committee agreed (Feb. ’23) to increase the Groups subscriptions to £12 and increased Sibling Discounted fee to £9.50 (previously£7.50). We actively encourage our parents to use Gift Aid on

6

4[th] Rochford Scout Group Trustees' Annual Report For the year ended 31 March 2023

subscriptions, where they are able to.

The Group also uses ‘EasyFundRaising’, an online shopping website that provides Cashback on purchases made against a large selection of retailers. To date, just over £900 has been raised, cheques are received on a quarterly basis.The group is looking to change the way it deals with the finances of the organisation by adopting the accounting options in OSM. Details of this will be provided in due course.

Maintenance and Improvement of Group Property

The Scout Hall, named the John Howard Scout Hall, was built in 1967. John Howard Scout Hall is well maintained and has been improved over the years but it suffers from being built at a time when Scouts were “Boy Scouts”, and when disabled people were not considered able to take part either as members of conventional Scout Groups, nor as adult leaders.

The Monthly Emergency Lighting and Smoke / Co[2 ] Detectors testing continues and any issues are logged and reported to the Exec Committee, to authorize repairs. The Fire Risk Assessment Management and Emergency Evacuation Plan, are reviewed and approved annually, by the Exec Committee.

Work Parties, continue to be planned throughout the year, to ensure both the Hall and Grounds, are kept up to a reasonable high standard, together with a schedule of work planned maintenance. The Spring / Sumer months, generally focus on the exterior of the hall and grounds, whereas the Autumn / Winter months the focus shifts to internal improvements such as painting.

Following the detection of a water leak (Feb. ‘23), the investigations concluded this was somewhere between the Water Mains Meter and Kitchen Stopcock and therefore possibly underground! The decision was taken to install a new Mains Water Feed to the Hall, rather than excavate the grounds and / or hall floor, to fix the actual pipe where the leak was.

To compound the issue further, the leak must have been on-going for several years with an estimated 10,000m[3 ] of water being lost, when compared to the last reading. The last officially reading was 2019, with the Group providing a further two (2) readings after that. The Water Meter location was not obvious as it was buried under approx.. 100mm of grass / soil. By chance, E&S Water managed to gain access to the grounds and took a water meter reading, as the Meter had been found and exposed. Contact was made with E&S Water to advise them of our issue and to put our Account on hold, as the bill was in excess of £34K. Following negotiations, led by Tim NEOBARD, our bill was waivered under their Leakage Allowance, which also included the Sewage element by Anglian Water.

Following negations with Charles TABOR, Tim NEOBARD secured a plot of land, adjacent to the Scout Hall, for our use. The Group has developed the area, to enrich the Scouting experiences / activities we offer to our Young Members.

Reserves Policy

The Group's policy on reserves is to hold sufficient resources to continue the charitable activities of the Group should income and fundraising activities fall short. The Group Executive Committee considers that the group should hold a sum equivalent to 12 months running costs, circa £12,000 in reserve.

The Group Executive is holding £4000 in a deposit account for improvements to our facilities and reserves of £5000 in short term investments to cover potentially significant liabilities arising from the ownership of the Scout Hall and grounds.

Investment Policy

The Group's Income and Expenditure is small and as a consequence does not have sufficient funds to invest in longerterm investments such as stocks and shares. The Group has therefore adopted a low-risk strategy to the investment of its funds. All funds are held in cash using only mainstream banks and The Scout Association's Short-Term Investment Service.

7

4[th] Rochford Scout Group Trustees' Annual Report For the year ended 31 March 2023

Declaration

The trustees declare that they have approved the Trustees’ Report above Signed on behalf of the Charity’s Trustees

Signature:

Full Name Timothy NEOBARD Position Group Scout Leader Date 1[st ] Oct. 2023

8

Independent Examiner’s Report to the Trustees of 4th Rochford Scout Group Registered Charity no. 302072 on the accounts for the year ended 31 March 2023 set out on pages 10 to 19

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 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed.

It is my responsibility to:

Basis of Independent Examiner’s Statement

My examination was carried out in accordance with general Directions given by the Charity Commission. 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 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 Examiner's Statement

In connection with my examination, no material matters have come to my attention which gives me cause to believe that, in any material respect:

I have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

John Smoothy Independent Examiner 29 Paddock Close Leigh on Sea Essex xx January 2024

9

4[th] Rochford Scout Group

Statement of Financial Activities For the year ended 31 March 2023

Note
Incoming resources
3
Incoming resources from generated funds
Voluntary income
Activities for generating funds
Investment income
Incoming resources from charitable activities
Other incoming resources
Total incoming resources
Resources expended4-6
Costs of Generating Funds
Costs of generating voluntary income
Fundraising trading costs
Investment management costs
Charitable activities
Governance costs
Other resources expended
Total resources expended
Net incoming/(outgoing) resources
before transfers
Gross transfers between funds
Net incoming/(outgoing) resources
before other recognised gains/(losses)
Other recognised gains/(losses)
Gains and losses on revaluation of fixed
assets for the charity’s own use
Gains and losses on investment assets 8
Net movement in funds
Total funds brought forward
Total funds carried forward		 Unrestricted
funds
£		 Restricted
funds
£		 2023
Endowment
funds
£		 Total
£		 2022
Total
£
- -
11691 - - 11691 16902
19353 - - 19353 4053
55 - - 55 3
- - - - -
- - - - -
31099 - - 31099 20958
- -
429 - - 429 768
336 - - 336 -
- - - - -
33841 - - 33841 17499
- - -
- - - - -
34606 - - 34606 18267
-3507 - - -3507 2691
- - - - -
-3507 - - -3507 2691
- - - -
-
-986 - - -986 -
-4493 - - -4493 2691
142920 1980 - 144900 142209
138427 1980 - 140407 144900

10

4[th] Rochford Scout Group

Balance Sheet At 31 March 2023

Note
Fixed assets
Tangible assets
7
Other fixed assets
Investments
8
Total fixed assets
Current assets
Stock and work in progress
Debtors
9
(Short term) investments
Cash at bank and in hand
10
Total current assets
Creditors:amounts falling due within
one year
11
Net current assets/(liabilities)
Total assets less current liabilities
Creditors:amounts falling due after
one year
Provisions for liabilities and charges
Net assets
Funds of the Charity
Unrestricted funds
Restricted income funds
12
Endowment funds
Total funds		 Unrestricted
funds
£		 Restricted
funds
£		 2023
Endowment
funds
£		 Total
£		 2022
Total
£
105045 - - 105045 102350
- - - - -
3921 - - 3921 4907
108966 - - 108966 107257
- - - - -
3226 - - 3226 8154
- - - - -
27531 1980 - 29511 42977
30757 1980 - 32737 51131
1296 - - 13488
1296
29461 1980 - 31441 37643
138427 1980 - 140407 144900
- - - -
-
- - - -
-
138427 1980 - 140407 144900
138427 - - 138427 142920
1980 - 1980 1980
- - - - -
~~138427~~ ~~1980~~ ~~-~~ ~~140407~~ 144900

The financial statements were approved by the Trustees on xx January 2024 and signed on their behalf by

Signature Print Name
Matt Phillips Chair
Graham Stapleton Treasurer

11

4[th] Rochford Scout Group

Notes to the Financial Statements For the year ended 31 March 2023

1. Basis of preparation

1.1 Basis of accounting

These accounts have been prepared on the basis of historic cost (except that investments are shown at market value) in accordance with:

1.2 Change in basis of accounting

There has been no change to the accounting policies (valuation rules and methods of accounting) since last year but the amortisation rate applied to building improvements has been increased from 0% to 2%.

1.3 Changes to previous accounts

No changes have been made to accounts for previous years.

2. Accounting policies

INCOMING RESOURCES

Recognition of incoming These are included in the Statement of Financial Activities (SoFA) when:
resources the charity becomes entitled to the resources;
•
the trustees are virtually certain they will receive the resources; and
•
the monetary value can be measured with sufficient reliability.
Membership subscriptions Memberships subscription collected on behalf of other parts of the Scout Movement are
reported in the SoFA net of any amount paid out. This is because these subscription are in
effect held as agents before being paid out.
Incoming resources Where incoming resources have related expenditure (as with fundraising or contract income) the
with related incoming resources and related expenditure are reported gross in the SoFA.
expenditure
Grants and donations Grants and donations are only included in the SoFA when the charity has unconditional
entitlement to the resources.
Tax reclaims on Incoming resources from tax reclaims are included in the SoFA at the same time as the gift to which they
donations and gifts relate.
Volunteer help The value of any voluntary help received is not included in the accounts but is described in the trustees’
annual report.
Investment income This is included in the accounts when receivable.
Investment gains and
losses		 This includes any gain or loss on the sale of investments and any gain or loss resulting from revaluing
investments to market value at the end of the year.

12

4[th] Rochford Scout Group

Notes to the Financial Statements For the year ended 31 March 2023

EXPENDITURE AND LIABILITIES

Liability recognition

Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources.

Governance costs Include costs of the preparation and examination of statutory accounts, the costs of trustee meetings and cost of any legal advice to trustees on governance or constitutional matters.

ASSETS Tangible fixed assets These are capitalised if they can be used for more than one year, and individually cost at least for use by charity £250. They are valued at cost or a reasonable value on receipt.

Investments Investments quoted on a recognised stock exchange are valued at market value at the year end. Other investment assets are included at trustees' best estimate of market value.

3. Analysis of incoming resources

Voluntary income
Activities for generating
funds
Investment income
Incoming resources from
charitable activities		 Analysis
2023
£		 Analysis
2023
£		 2022
£
Membershipsubscriptions 8837 8066
Less: membership subscriptions paid to District -3516 -3485

Netmembership subscriptionsretained		 5321 4581
Donationsreceived 6370 12321
- -
Total - -
11691 16902
Hall rental income 3609 3048
Groupfundraising - -
Sectionsfundraising 15744 1005
- -
- -
Total 19353 4053
Bank deposit interest 55 3
- -
- -
- -
Total 55 3
- -
- -
- -
- -
- -
Total - -

13

4[th] Rochford Scout Group

Notes to the Financial Statements For the year ended 31 March 2023

4. Analysis of resources expended

Costs of
generating
voluntary income
Fundraising
trading costs
Investment
management
costs
Charitable
activities
Governance costs		 2023
£		 2023
£		 2022
£
Uniforms & scarves 429 768
- -
- -
- -
Total 429 768
Groupfundraisingcosts - -
Support costs 336 -
- -
- -
- -
Total 336 -
- -
- -
- -
Total - -
Youthprogramme and activities 21209 4632
Scoutingequipment 120 946
Support costs 8442 5793
Grants made -
Depreciation 4070 6128
Total 33841 17499
Trusteesmeeting andAGM - -
Bankcharges - -
- -
Total - -

14

4[th] Rochford Scout Group

Notes to the Financial Statements For the year ended 31 March 2023

5 Support Costs

Support costs have been analysed as follows:

Fundraising
activity		 Charitable
Activity		 Governance
Activity		 Total
Cost
Light & heat 95 852 - 947
Business & water rates 206 206 - 412
Insurance 808 809 - 1617
Hall cleaning 723 722 - 1445
Repairs & maintenance 830 2450 - 3280
Licenses 108 109 - 217
Printing& stationery - - -
Telephone & internet 234 233 - 467
Sundryexpenses 28 29 57
Total 3032 5410 - 8442

6. Expenses and fees

Trustee expenses

The total amount of payments or reimbursement of out-of-pocket expenses made to trustees or to third parties for expenses incurred by trustees was as follows:

Number of trustees who were paid expenses Nature
of the expenses
Total amount paid		 2023 2022
0 0
Re-imbursement of
printing, postage &
stationery costs		 Re-imbursement of
printing, postage &
stationery costs
£Nil £Nil

Auditor/Independent Examiner fees

The following fees were paid for the statutory external scrutiny of accounts and other services provided by the independent examiner:

independent examiner:
Independent examiner’s fees
Other fees - advice, consultancy, accountancy services		 2023
£		 2022
£
£Nil £Nil
£Nil £Nil

15

4[th] Rochford Scout Group

Notes to the Financial Statements For the year ended 31 March 2023

7 Tangible fixed assets

Cost

Balance brought forward
Additions
Revaluations
Disposals
Transfers
Balance carried forward		 Land &
Buildings
£		 Furniture,
Fittings and
Office Equipment
£		 Scouting
Equipment etc
£		 Total
£
118591 1035 8886 128512
6765 - - 6765
- - - -
- - - -
- - - -
125356 1035 8886 135277

Accumulated depreciation and impairment provisions

Depreciation is provided on the above assets at the following rates:

Basis
Rate
Balance brought forward
Depreciation charge for year
Impairment provisions
Revaluations
Disposals
Transfers
Balance carried forward
Net book value
Brought forward
Carried forward		 Straight
Line		 Reducing
Balance		 Reducing
Balance
2% 25% 25%
Land &
Buildings
£		 Furniture,
Fittings and
Office Equipment
£		 Scouting
Equipment etc
£		 Total
£
18336 982 6844 26162
3505 53 512 4070
- - - -
- - - -
- - - -
- - - -
21841 1035 7356 30232
103515 - 1530 £105045
100255 53 2042 £102350

16

4[th] Rochford Scout Group

Notes to the Financial Statements For the year ended 31 March 2023

8. Investment assets

Fixed assets investments

Fixed assets investments
Carrying value at beginning of year
Add:additions to investments at cost
Less:disposals at carrying value
Add/(deduct):net gain/(loss) on revaluation
Carrying value at end of year		 £
4907
-
-
-986
3921

Analysis of investments

Investments listed on a recognised stock exchange or held in common investment funds, open ended investment companies, unit trusts or other collective investment schemes

Material investment holdings

There were no material Investments (more than 5 per cent of the value of the charity’s total investments).

17

4[th] Rochford Scout Group

Notes to the Financial Statements For the year ended 31 March 2023

9. Debtors and prepayments

Analysis of debtors Trade debtors Debts due from the County/Area/District/Group Other debtors – gift aid Prepayments and accrued income

Amounts falling due Amounts falling due
within oneyear
2023 2022
£ £
- -
- -
1836 1532
1390 6622
3226 8154
Amounts falling due
within oneyear		 Amounts falling due
within oneyear		 Amounts falling due
within oneyear		 Amounts falling due
within oneyear
2023
£		 2022
£
- -
- -
1836 1532
1390 6622
Total
10.
Cash at bank and in hand
Analysis of deposits
Bank current accounts
Bank deposit accounts
Cash in hand
Total
11.
Creditors and accruals
Loans and overdrafts
Trade creditors
Debts due to the County/Area/District/Group
Taxation and social security
Other creditors
Accruals and deferred income
Total
3226 8154
2023
£		 2022
£
5024 7843
24308 34853
179 281
- -
29511 42977
Amounts falling due
within oneyear
2023
£		 2022
£
- -
- -
- -
- -
- -
1296 13488
1296 13488

18

4[th] Rochford Scout Group

Notes to the Financial Statements For the year ended 31 March 2023

12. Funds

Funds held

The charity held the following funds at the year end

Fund Name Type PE, EE
or R		 Purpose and any restrictions Purpose and any restrictions Purpose and any restrictions Purpose and any restrictions Purpose and any restrictions
General fund G
 Funds that can be spent on any charitable purpose
Fixed asset fund FA
 Fund to hold the group’s fixed assets
Keith Clifford fund R

 Monies can only be used towards assistance with camp and similar
costs
Movements of major funds
Fund names Fund
balances
brought
forward
£		 Incoming
resources
£		 Fund
Outgoing
resources
£		 Transfers
£		 Gains and
losses
£		 ~~balances~~
carried
forward
£
General fund 40570 24334 30536 - - 34368
Fixed asset fund 102350 6765 4070 - - 105045
Keith Clifford fund 1980 - - - - 1980
Total Funds 144900 31099 34606 - - 141393

Transfers between funds

There were no transfers between funds during the year.

13. Transactions with related parties

There were no material transactions with related parties during the year.

19