## 24TH CHELTENHAM (LECKHAMPTON) SCOUT GROUP ACCOUNTS AND EXAMINER'S REPORT FOR THE YEAR ENDED 31st MARCH 2023 The Scout Hut 207 Leckhampton Road Cheltenham GL53 0AL ## 24TH CHELTENHAM (LECKHAMPTON) SCOUT GROUP YEAR ENDED 31st MARCH 2023 ## CHARITY INFORMATION ## **TRUSTEES** Chair Ian Robson Secretary Kerry Conway Treasurer Mitchell Wolfe Committee Members Michael Whelan Ian Orr Alex McDonald Justin Forbes Boyd Gilchrist (appointed 4 May 2022) Group Scout Leader Ian Orr Section Leaders Daniel Hortop Andy Safe Kai Nolan (acting scout leader) 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 2023. This was the first “business as usual” financial year after the pandemic and as the income level has once again exceeded £25,000, largely as a result of the fund-raising activity being undertaken to replace the hut, it is necessary for these accounts to be filed with the charities commission. The trustees invested further funds this year upgrading the facilities and the scout hut is looking as good as it has for some time. The initiative launched last year, to completely rebuild the scout hut and make it a community resource for the people of Leckhampton to be proud of, continued through the year. A total of £7,844 was raised (£7,103 net of costs) and further activities are planned. Architectural drawings of proposed designs are being finalised following which we will make a planning application. As this will involve signif icant fund raising it will take several years to complete but the project scoping and fundraising continues. This year has been full of scouting activitie5 for all our groups. With membership at capacity and continued over-subscription for places, scouting activity for the young people of LeckhaTnpton looks secure f or the foreseeable future. The trustees declare that they have approved the trustee's report and accounts and have reappointed Mark Winter as examiner. Sig d on b half of the tru5tees'. lan Robson Chair Date go, lan Orr Acting Group Scout Leader Date lo 2o)za ## 24TH CHELTENHAM (LECKHAMPTON) SCOUT GROUP ## YEAR ENDED 31st MARCH 2023 ## Notes to the Accounts Notes to the accounts for the year ended 31st March 2023 ## **Accounting policies** 1. Basis of preparation The accounts have been prepared under the receipts and payments accounting basis. ## 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 over 40,000 as at 31st March 2023. ## 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 ILECK14AMPTONI SCOUT GROUP YEAR ENDED 31st MARCkl 2023 Independent Examiner s Report I report to ihe trustee5 of the scout gfOUP on the accounts for the year ended 31st March 2023. Respective responsibilitles of the trustees and emamlner The charitws trustees are responsible for the preparation of the accounts. The charitWs trustees consider an audit Is not required for this year. under the section 144 of the Charities Act 2011 (The Charities Act), and that an independent examination is needed. 1t is my Tespon5ibility to: Examine the accounts under seclion 145 of The Charities Art. - To follow the procedures laid down the general directions given by the tharitie5 comrni5sion under sertion 14515llbl of The charitles ALI. - To State whether particular matters of come to my attention. Basls of independent examiners report My examination was carried out in accordance with the general directions given by ihe Charities commission. An exarnination includes a review of the accounting re£ord5 kept bv the charlty 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 Irustees concerning any such matters. The procedure undertaken does not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the account5 p￿sent a "true and fair vievf and the report 15 limited to those matters set oui in the statement below. Independeni eMaminer5 Statement In connection with my examination, no Thatter has come to my attention.. l. Which gives me reasonable cause to believe that in any rnaterial respect the requirernent.. lal to keep accounting records in accordance with section 130 of The charttie5 Act. Ibl to prepare accounts which are conslstent with the accounting records and comply with the accounting policie5 of the charity and comply with the accounting requirements of The Charities Art. 2. To which. in my opinion, attention should be drawn in OTder to enable a proper understanding of accounts to be reached. Signed M3rk Winter ACA 32 St Stephens Road Cheltenha ## **24th Cheltenham (Leckhampton) Scouts** ## **Profit and Loss Report** _01 April, 2022 - 31 March, 2023_ |**Sales**|| |---|---| |4001 - Income - Membership Subscriptions Beavers
3,145.00|| |4002 - Income - Membership Subscriptions Cubs
3,673.00|| |4003 - Income - Membership Subscriptions Scouts
3,349.00|| |4011 - Income - Camps and activities Beavers
500.00|| |4012 - Income - Camps and activities Cubs
1,445.00|| |4013 - Income - Camps and activities Scouts
2,428.50|| |4020 - Income - Hut Rental
2,745.80|| |4100 - Income Fundraising Bonfire Night
5,205.18|| |4400 - Income Government Grants
2,000.00|| |4901 - Bank Interest Received
274.50|| |9000 - Income Hut Rebuild Fund
7,844.15|| |**Total Sales**|**£32,610.13**| |**Direct Expenses**|| |5000 - Capitation
4,674.00|| |5020 - Materials
39.34|| |5021 - Materials Beavers
688.35|| |5022 - Materials Cubs
532.15|| |5023 - Materials Scouts
495.86|| |5121 - Material camp and activities - Beavers
514.45|| |5122 - Materials Camp and activities Cubs
1,823.89|| |5123 - Materials Camp and activities Scouts
3,219.76|| |**Total Direct Expenses**|**£11,987.80**| |**GROSS PROFIT / LOSS**|**£20,622.33**| ||| 22 Apr 2023 15:27 Page 1 of 2 |**Overheads**|| |---|---| |6401 - Fundraising Costs Bonfire
1,291.98|| |7110 - Water Rates
548.21|| |7120 - General Rates
166.40|| |7200 - Electricity
2,864.16|| |7610 - Accountancy Fees
167.28|| |7630 - Business Insurance
2,197.44|| |7700 - Equipment and tools
156.50|| |7800 - Repairs and Renewals
6,897.35|| |7830 - Waste Disposal
889.56|| |7900 - Bank Charges
216.00|| |8220 - Clothing Costs
274.80|| |9100 - Hut rebuild Costs
740.96|| |**Total Overheads**|**£16,410.64**| |**NET PROFIT / LOSS**|**£4,211.69**| 22 Apr 2023 15:27 Page 2 of 2 ## **24th Cheltenham (Leckhampton) Scouts** ## **Balance Sheet Report** _To: 31 March, 2023_ |**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)|4,960.00|| |1220 - CAF Cash Account Hut rebuild (25786)|15,146.51|| |1230 - CAF Cash Account Cubs (28410)|489.00|| |1240 - CAF Gold Deposit Account (98011)|25,000.00|| ||**Total Current Assets**|**£45,595.51**| |||| ||**TOTAL ASSETS**|**£145,595.51**| |||| |**LIABILITIES**||| |**Current Liabilities**||| |1100 - Trade Debtors|120.00|| ||**Total Current Liabilities**|**£120.00**| |**Future Liabilities**||| |||| ||**Total Future Liabilities**|**£0.00**| |||| |||| 22 Apr 2023 15:35 Page 1 of 2 ||**TOTAL LIABILITIES**|**£120.00**| |---|---|---| ||**TOTAL NET ASSETS**|**£145,475.51**| |**EQUITY**||| |3200 - Capital introduced|133,052.68|| |Net Profit / Loss|12,422.83|| |_Net Profit / Loss (prior year(s))_|8,211.14|| |_Net Profit / Loss (current year)_|4,211.69|| ||**TOTAL EQUITY**|**£145,475.51**| 22 Apr 2023 15:35 Page 2 of 2