## 24TH CHELTENHAM (LECKHAMPTON) SCOUT GROUP ACCOUNTS AND EXAMINER'S REPORT FOR THE YEAR ENDED 31st MARCH 2024 The Scout Hut 207 Leckhampton Road Cheltenham GL53 0AL ## 24TH CHELTENHAM (LECKHAMPTON) SCOUT GROUP ## YEAR ENDED 31st MARCH 2024 ## CHARITY INFORMATION ## **TRUSTEES** Chair Ian Robson Treasurer Mitchell Wolfe Trustee Board Kerry Conway Michael Whelan Ian Orr Alex McDonald (resigned 2023) Justin Forbes Boyd Gilchrist Group Scout Leader Ian Orr Section Leaders Daniel Hortop Andy Safe Rob Riley 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 2024. This year was similar to 2023 in that we had a “business as usual” financial year generating around £23,000 from normal scouting activities and around £9,000 of income from our hut rebuild actions. As the total income level has once again exceeded £25,000 it is necessary for these accounts to be filed with the charities commission. The scout has been well utilised in the year with our own Beavers, Cubs and Scouts running regular sessions alongside Explorers, Guides and Woodcraft Folk. The initiative launched in 2022, 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 £5,050 was raised and further activities are planned. A local authority grant was partly used to fund architectural drawings of the final design and planning permission is expected later in the year. This year has been full of scouting activities for all our groups. With membership at capacity and continued over-subscription for places, scouting activity for the young people of Leckhampton looks secure for the foreseeable future. The trustees declare that they have approved the trustee’s report and accounts and have reappointed Mark Winter as examiner. Signed on behalf of the trustees: Ian Robson Chair Date Ian Orr Acting Group Scout Leader Date used to fund arthhÉc￿ral drawlngs ofihe final de* and plannlrrf pernilssion is exped•d latef In the ￿3T. Thls year ha5 been full of scoutin8 activ6tYé5 for all our grrwp& Wlth rnember5hrp at capadty nd continued Over￿ub$Cliption for plac4 scoutlnR artwrty for the young people of Leckhampton looks 5ecurefortheforesee•ble flrture. Thè trustees dedare that they have approved thè trTrJstee'5 report aNI accounts and have re4ppc4nted Mark V4fjnter as exominer. $18ned on behalf of the tru*ees: lan Robson Chalr Date lan Orr Artlng Group Scout Leader Iwo Date ## 24TH CHELTENHAM (LECKHAMPTON) SCOUT GROUP ## YEAR ENDED 31st MARCH 2024 ## Notes to the Accounts Notes to the accounts for the year ended 31st March 2024 ## **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 £43,500 as at 31st March 2024. ## 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 I report to the trustees of the scout group on the accounts for the year ended 31st March 2024. ## **Respective responsibilities of the trustees and examiner** The charity’s trustees are responsible for the preparation of the accounts. The charity’s 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. It is my responsibility to: - Examine the accounts under section 145 of The Charities Act. - To follow the procedures laid down the general directions given by the charities commission under section 145 (5)(b) of The Charities Act. - To state whether particular matters of come to my attention. ## **Basis of independent examiners report** My examination was carried out in accordance with the general directions given by the charities 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 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 accounts present a “true and fair view” and the report is limited to those matters set out in the statement below. ## **Independent examiners statement** In connection with my examination, no matter has come to my attention: 1. Which gives me reasonable cause to believe that in any material respect the requirement: - (a) to keep accounting records in accordance with section 130 of The Charities Act, - (b) to prepare accounts which are consistent with the accounting records and comply with the accounting policies 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 proper understanding of accounts to be reached. Signed Mark Winter ACA 32 St Stephens Road Cheltenham ## **24th Cheltenham (Leckhampton) Scouts** ## **Profit and Loss Report** _01 April, 2023 - 31 March, 2024_ ## **Sales** |4001 - Income - Membership Subscriptions Beavers
3,350.00|| |---|---| |4002 - Income - Membership Subscriptions Cubs
3,694.00|| |4003 - Income - Membership Subscriptions Scouts
3,348.00|| |4011 - Income - Camps and activities Beavers
300.00|| |4012 - Income - Camps and activities Cubs
1,850.00|| |4013 - Income - Camps and activities Scouts
1,575.00|| |4020 - Income - Hut Rental
1,187.50|| |4021 - Income Hut Rental-Guides
300.00|| |4022 - Income Hut Rental-Dogs
285.00|| |4023 - Income Hut Rental-Explorers
1,020.00|| |4024 - Income Hut Rental-Forest School
45.00|| |4026 - Income Hut Rental-Woodcraft
928.00|| |4100 - Income Fundraising Bonfire Night
4,565.24|| |4400 - Income Government Grants
4,000.00|| |4900 - Other income
200.00|| |4901 - Bank Interest Received
749.62|| |9000 - Income Hut Rebuild Fund
5,049.92|| |**Total Sales**|**£32,447.28**| |**Direct Expenses**|| |5000 - Capitation
4,572.00|| |5020 - Materials
62.37|| |5021 - Materials Beavers
464.40|| |5022 - Materials Cubs
773.66|| 27 Apr 2024 21:08 Page 1 of 2 |5023 - Materials Scouts
227.12|| |---|---| |5121 - Material camp and activities - Beavers
210.00|| |5122 - Materials Camp and activities Cubs
1,820.86|| |5123 - Materials Camp and activities Scouts
1,622.05|| |**Total Direct Expenses**|**£9,752.46**| |**GROSS PROFIT / LOSS**|**£22,694.82**| |**Overheads**|| |6401 - Fundraising Costs Bonfire
1,588.17|| |7100 - Rent
100.00|| |7110 - Water Rates
859.24|| |7120 - General Rates
88.03|| |7200 - Electricity
1,277.89|| |7610 - Accountancy Fees
97.20|| |7630 - Business Insurance
1,887.60|| |7700 - Equipment and tools
288.98|| |7800 - Repairs and Renewals
1,492.56|| |7830 - Waste Disposal
657.80|| |7900 - Bank Charges
180.00|| |8220 - Clothing Costs
58.91|| |9100 - Hut rebuild Costs
3,852.83|| |**Total Overheads**|**£12,429.21**| |**NET PROFIT / LOSS**|**£10,265.61**| 27 Apr 2024 21:08 Page 2 of 2 ## **24th Cheltenham (Leckhampton) Scouts** ## **Balance Sheet Report** _To: 31 March, 2024_ |**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**||| |1100 - Trade Debtors|85.00|| |1200 - CAF Cash Account (13901)|7,155.46|| |1220 - CAF Cash Account Hut rebuild (25786)|22,520.86|| |1230 - CAF Cash Account Cubs (28410)|1,039.80|| |1240 - CAF Gold Deposit Account (98011)|25,000.00|| ||**Total Current Assets**|**£55,801.12**| |||| ||**TOTAL ASSETS**|**£155,801.12**| |||| |**LIABILITIES**||| |**Current Liabilities**||| |2110 - Accruals|60.00|| ||**Total Current Liabilities**|**£60.00**| |**Future Liabilities**||| |||| ||**Total Future Liabilities**|**£0.00**| |||| 27 Apr 2024 21:09 Page 1 of 2 ||**TOTAL LIABILITIES**|**£60.00**| |---|---|---| ||**TOTAL NET ASSETS**|**£155,741.12**| |**EQUITY**||| |3200 - Capital introduced|133,052.68|| |Net Profit / Loss|22,688.44|| |_Net Profit / Loss (prior year(s))_|12,422.83|| |_Net Profit / Loss (current year)_|10,265.61|| ||**TOTAL EQUITY**|**£155,741.12**| 27 Apr 2024 21:09 Page 2 of 2