## 24TH CHELTENHAM (LECKHAMPTON) SCOUT GROUP ## ACCOUNTS AND EXAMINER'S REPORT FOR THE YEAR ENDED 31st MARCH 2022 The Scout Hut 207 Leckhampton Road Cheltenham GL53 0AL ## 24TH CHELTENHAM (LECKHAMPTON) SCOUT GROUP YEAR ENDED 31st MARCH 2022 ## CHARITY INFORMATION ## **TRUSTEES** Chair Ian Robson Secretary Kerry Conway Treasurer Mitchell Wolfe Committee Members Michael Whelan Ian Orr Alex McDonald (appointed 24 November 2021) Justin Forbes (appointed 20 January 2022) Group Scout Leader Dominic Lewen Ian Orr Section Leaders Daniel Hortop Jon Dimon Independent Examiner Mark Winter ACA Bankers CAF Bank Group registration number 2906 Charities commission no. 302106 ## **Trustees Report** The trustees are pleased to report a successful year to 31 March 2022. In what was the second year affected by the restrictions to scouting activity imposed by The Scout Association in response to the COVID-19 pandemic, income was maintained as many parents continue to pay their subscriptions despite curtailed activity. Income was further boosted by a second government grant (this time for £8,000) which pushed income over the £25,000 resulting in the need to file these accounts with the charities commission. The trustees have decided to use some of the surplus cash it is holding to update the infrastructure of the hut (kitchen and toilets) in the second half of 2022. The other significant initiative launched in the year is the intention to completely rebuild the scout hut to make it a community resource for the people of Leckhampton to be proud of. As this will involve significant fund raising it will take several years to complete but the project scoping and fundraising started in the financial year. By the end of the finanr4al year the 1Th￿ee5 are pkased to report that scouting actNity had returned to -normaf wth (amps and regular meetings taking pla￿. Wrih rnembership at capacity and corhtinued over-5ub5triPtion for place5. Scouting artiwty fortheyoung people of Leckhampton l¢As seture for the foreseeable future. The trustees dedare thatthey have aPPr￿ed the trustee's report and accounts. Signed on behalf of the trusiees: Ian Robson Chair 2olofj 1202£ Date lan Orr Acting Group Sc(rtrt Leader Date ## 24TH CHELTENHAM (LECKHAMPTON) SCOUT GROUP ## YEAR ENDED 31st MARCH 2022 ## Notes to the Accounts Notes to the accounts for the year ended 31st March 2022 ## **Accounting policies** ## 1. Basis of preparation The accounts have been prepared under the receipts and payments accounting basis. That said, due to a temporary banking issue, two significant payments that related to this financial year were not made until April 2022. Consequently the trustees have decided, as a one off, to accrue both items in this year‘s accounts so as to ensure there are comparable with previous and future years. It is not intended that this is an ongoing policy change. ## 2. Fixed Assets The scout group own land and buildings on their site and the net book value shown in the account is an approximation of the land value only as the building is fully depreciated. The group owns scouting equipment, which is fully depreciated in the balance sheet, with an insured value of £36,000 as at 31st March 2022. ## 3. Contingent Liabilities The group has no contingent liabilities nor future obligations. ## 4. Restricted Funds None of the income received historically has been restricted in nature. 24TH CHELTENHAM (LECKHAMPTON) SCOUT GROUP YEAR ENDED 31st MARCH 2022 Independent Examiner's Report I report to the trustees of the scout group on the accounts for the year ended 31st March 2022. Resptrti¥e responsibllhie5 01 the trustees and examiner The charitvs trusiees are responsible for ihe preparation of the accounts. The charit￿5 trustees consider an audit 15 not required for this year. underthe sertion 144 of ihe Charities Act 2011 (The Chartties Artl, and that an independent examination is needed. It is my responsibilityto= - Examine the accounts under section 145 of The Charities Act. -To followthe procedures laid down the general directions gI￿n bythe tharr(ies c(*nmission under section 14515llbl of The Chartlies Art. -To state whether particular matters of come to my attention. Basi5 of independent examiners report My examination w35 carried out in accordance with the general directions given by the charitie5 commission. An examination indudes a review of the accounting records kept bv the charity and a compari50n of the accounts presented th)se records. R a150 includes consideration of any unusual items or disclosures in the accounts and seeking explanations from the trustees con￿rning any such maners. The procedure undertaken does not provide all the eviden￿ that would be requÈred in an audit and consequently no opinion is given as to whether the accounts present a and fair Vie￿ and the report is limited io those matters set out in the statefnent below. Independent exaThiners ststement In connection with my eKaminatKJn. no matter has come to my attention: l. Which gwes me reasonable cause to believe that in ary rnaterial respert the requirement.. (al to keep accounting records in accordance with sethon 130 of The Charities Act. Ibl io prepare accounts which are consistent with the accounting records and complv with ihe accounting polioe5 of the charity and comply with the accounting requirements of The Charities Act. 2. To which. in my opinion. attention should be drawn in order to enable a propeT understanding of accounts to be reathed. Signed LJJ. 3/,,1 12 Mark Winter ACA 32 St Stephen5 Road Cheltenham ## **24th Cheltenham (Leckhampton) Scouts** ## **Profit and Loss Report** _01 April, 2021 - 31 March, 2022_ |**Sales**||| |---|---|---| |4001 - Income - Subs Beavers|2,580.00|| |4002 - Income - Subs Cubs|2,640.00|| |4003 - Income - Subs Scouts|3,320.00|| |4012 - Income - Camps Cubs|650.00|| |4013 - Income - Camps Scouts|1,545.00|| |4020 - Income - Hut Rental|2,307.00|| |4100 - Income Fundraising Bonfire Night|4,146.00|| |4400 - Income Government Grants|8,450.00|| |4901 - Bank Interest Received|6.31|| |9000 - Income Hut Rebuild Fund|50.00|| ||**Total Sales**|**£25,694.31**| |**Direct Expenses**||| |5000 - Capitation|4,427.50|| |5020 - Materials|264.44|| |5021 - Materials Beavers|241.93|| |5022 - Materials Cubs|435.21|| |5023 - Materials Scouts|182.34|| |5122 - Materials Camp Cubs|732.12|| |5123 - Materials Camp Scouts|469.72|| ||**Total Direct Expenses**|**£6,753.26**| ||**GROSS PROFIT / LOSS**|**£18,941.05**| |**Overheads**||| |6401 - Fundraising Costs Bonfire|1,869.19|| |7110 - Water Rates|626.66|| |7120 - General Rates|84.94|| |||| 27 Jun 2022 19:01 Page 1 of 2 |7200 - Electricity
1,485.75|| |---|---| |7630 - Business Insurance
2,103.28|| |7700 - Equipment and tools
198.90|| |7800 - Repairs and Renewals
3,787.29|| |7830 - Waste Disposal
254.80|| |7900 - Bank Charges
319.10|| |**Total Overheads**|**£10,729.91**| |**NET PROFIT / LOSS**|**£8,211.14**| 27 Jun 2022 19:01 Page 2 of 2 ## **24th Cheltenham (Leckhampton) Scouts** ## **Balance Sheet Report** _To: 31 March, 2022_ |**ASSETS**|**ASSETS**|| |---|---|---| |**Fixed Assets**||| |0010 - Property - Cost
376,844.00||| |0011 - Property - Accumulated Depreciation
-276,844.00||| |0040 - Fixtures and fittings - Cost
25,118.00||| |0041 - Fixtures and fittings - Accumulated Depreciation
-25,118.00||| |**Total Fixed Assets**||**£100,000.00**| |**Current Assets**||| |1200 - CAF Cash Account (13901)
911.45||| |1220 - CAF Cash Account Hut rebuild (25786)
50.00||| |1230 - CAF Cash Account Cubs (28410)|481.13|| |1240 - CAF Gold Deposit Account (98011)|46,310.02|| ||**Total Current Assets**|**£47,752.60**| |||| ||**TOTAL ASSETS**|**£147,752.60**| |||| |**LIABILITIES**||| |**Current Liabilities**||| |2110 - Accruals|6,488.78|| ||**Total Current Liabilities**|**£6,488.78**| |**Future Liabilities**||| |||| ||**Total Future Liabilities**|**£0.00**| |||| ||**TOTAL LIABILITIES**|**£6,488.78**| |||| |||| 27 Jun 2022 19:02 Page 1 of 2 ||**TOTAL NET ASSETS**|**£141,263.82**| |---|---|---| |**EQUITY**||| |3200 - Capital introduced|133,052.68|| |Net Profit / Loss|8,211.14|| |_Net Profit / Loss (prior year(s))_|0.00|| |_Net Profit / Loss (current year)_|8,211.14|| ||**TOTAL EQUITY**|**£141,263.82**| 27 Jun 2022 19:02 Page 2 of 2