2024-03-31-accounts - 6th Gosport (Rowner) Scout Group

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Trustees' Annual Report

For the period

From (start date)	M	Y	D	D	M	M	Y	Y

Section A	Reference and administration details
Charity name Other names the charity is known by Registered charity number (if any) HQ registration number Charity’s principal address	6th Gosport(Rowner)Air Scout Group 3 0 2 2 4 3 1 0 0 1 3 3 0 5
	Acorn Close
	Gosport
	Hampshire
	Postcode	P	O	1	3	0	D	A

Names of the charity trustees who manage the charity

(These will be published in the annual report of the charity and the Charity Register if reporting for a Registered Charity with a charity regulator)

Trustee Name	Office (if any)	Dates acted if not for whole year
Matthew Dickens	Chairman
Amelia Somerset	Treasurer
Lee Pounds	GroupLead Volunteer
Lisa Young
Louise Pounds		17-Jul-23
Jenna Dymott		16-Aug-23
Nigel Fleetwood		20-Jul-23

Names and addresses of advisers (optional information but encouraged as best practice) (These will be published in the annual report of the charity)

Type of advisor Name Address

1 LT700001 (27 February 2024)

Section B

Structure, governance and management

Description of the charity’s trusts
Type of governing document
(e.g. trust deed, constitution)	The Group's governing documents are those of the The Scout Association. They consist of a Royal Charter, which in turn gives authority to the Bye Laws of the Association and The Policy, Organisation and Rules of The Scout Association.
How the charity is constituted	The Group is a trust established under its rules which are
	common to all Scouts.
(e.g. trust, association, company)

Trustee selection methods	The Trustees are appointed in accordance with the Policy,
(e.g. appointed by, elected by)	Organisation and Rules of The Scout Association.
Additional governance issues (optional information but encouraged as best practice)
You may choose to include additional	The Group is managed by the Group Trustee Board, the
information, where relevant, about:	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 Trustee Board consists of the Chair, Treasurer and 5
Policies and procedures adopted for:	Trustees (including 3 Ex Officio Trustees, and 4 co-opted Trustees) and meets every 2 months.
a) the induction and training of trustees;
b) trustee' consideration of major risks	Members of the Trustee Board complete Being a Scouts
and the systems and procedures to	Trustee learning within the first 6 months of joining the Board.
manage them
	This Group Trustee Board exists to make sure the charity is
	well-managed, risks are assessed and mitigated, buildings and
	equipment are in good working order, and everyone follows
	legal requirements and the organisation's policies and rules.
	Their support helps other volunteers run high-quality and safe
	programmes that gives young people skills for life.

2 LT700001 (27 February 2024)

Section B	Structure, governance and management (continued)
	Risk and Internal Control (Specimen 1) The Group Trustee Board 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. Similar reciprocal arrangements exist with these organisations. The Group has sufficient buildings and contents insurance in place to mitigate against permanent loss. Injury to leaders, helpers, supporters and members. The Group through the capitation fees contributes to the Scout Associations national accident insurance policy. Risk Assessments are undertaken before all activities. Reduced income from fund raising. The Group is primarily reliant upon income from subscriptions and fundraising. The group does hold a reserve to ensure the continuity of activities should there be a major reduction in income. The Board could raise the value of subscriptions to increase the income to the group on an ongoing basis, either temporarily or permanently. 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 worst case scenario the complete closure of the Group. Reduction or loss of members. The Group provides activities for all young people aged 4 to 18. If there was a 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 the complete closure of the Group. Risk and Internal Control (Specimen 2) The group has in place systems of internal controls that are designed to provide reasonable assurance against material mismanagement or loss, these include 2 signatories for all payments and a comprehensive insurance policies to ensure that insurable risks are covered.

Section B

Structure, governance and management (continued)

Risk and Internal Control (Specimen 1)
The Group Trustee Board 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. Similar reciprocal arrangements
exist with these organisations. The Group has sufficient
buildings and contents insurance in place to mitigate against
permanent loss.
Injury to leaders, helpers, supporters and members. The Group
through the capitation fees contributes to the Scout
Associations national accident insurance policy. Risk
Assessments are undertaken before all activities.
Reduced income from fund raising. The Group is primarily
reliant upon income from subscriptions and fundraising. The
group does hold a reserve to ensure the continuity of activities
should there be a major reduction in income. The Board could
raise the value of subscriptions to increase the income to the
group on an ongoing basis, either temporarily or permanently.
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 worst case scenario the complete
closure of the Group.
Reduction or loss of members. The Group provides activities for
all young people aged 4 to 18. If there was a 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 the complete closure of
the Group.
Risk and Internal Control (Specimen 2)
The group has in place systems of internal controls that are
designed to provide reasonable assurance against material
mismanagement or loss, these include 2 signatories for all
payments and a comprehensive insurance policies to ensure
that insurable risks are covered.

3 LT700001 (27 February 2024)

Section C	Objectives and activities
Summary of the objects of the charity set out in its governing document Summary of the main activities in relation to these objects	The Purpose of Scouting Scouting exists to actively engage and support young people in their personal development, empowering them to make a positive contribution to society. The Values of Scouting As Scouts we are guided by these values: Integrity -We act with integrity; we are honest, trustworthy and loyal. Respect -We have self-respect and respect for others. Care -We support others and take care of the world in which we live. Belief -We explore our faiths, beliefs and attitudes. Co-operation -We make a positive difference; we co-operate with others and make friends. The Scout Method Scouting takes place when young people, in partnership with adults, work together based on the values of Scouting and: - enjoy what they are doing and have fun - take part in activities indoors and outdoors - learn by doing - share in spiritual reflection - take responsibility and make choices - undertake new and challenging activities - make and live by their Promise.

Additional details of the objectives and activities (optional information but encouraged as best practice)

statements, where relevant, about: • policy on grantmaking; • contribution made by volunteers; • policy on investments. Public benefit statement Youmay chooseto include further

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

4 LT700001 (27 February 2024)

Section D Achievements and performance Summary of the main achievements of the charity during the year

Section E Financial Review Brief statement of the charity’s policy on reserves 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 Trustee Board considers that the group should hold a sum equivalent to 3 months running costs, circa £25,000 plus a further £8,000 for group liability. Quantify and explain any designations Details of any funds materially in deficit (circumstances plus steps to eliminate)

Further financial review details (optional information)

You may choose to include additional information, where relevant, about: Investment Policy (Specimen 1)

• the charity’s principal sources of funds (including any fundraising); The Group's Income and Expenditure is very 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 or building societies or The Scout Association's Short Term Investment Service.

5 LT700001 (27 February 2024)

• how expenditure has supported the key objectives of the charity; The Group Trustee Board regularly monitors the levels of bank balances and the interest rates received to ensure the group obtains maximum value and income from its banking arrangements. Occasionally this may involve using an account that requires a period of notice before funds may be withdrawn, before doing so the Group Trustee Board considers the cash flow requirements. • investment policy and objectives; Investment Policy (Specimen 2) The Group does not have sufficient funds to invest in longer term investments. The Group has therefore adopted a risk averse strategy to the investment of its funds. All funds are held in cash using only mainstream banks or building societies.

Section F	Other Optional Information
Plans for future periods (details of any significant activities planned to achieve them)


Section G	Declaration

The trustees declare that they have approved the trustees’ report above

Signed on behalf of the charity’s trustees



Matt						Dickens

Chairman
1 5 1 0 2 4
1	5	1	0	2	4

6 LT700001 (27 February 2024)

6th Gosport (Rowner) Scout Group (Charity no. 302243) Receipts and payments account

		Year start date Year end date	Year start date Year end date	Year start date Year end date
	For the year from	4/1/2023	To	3/31/2024

Receipts and payments
Receipts		2023/24 Unrestricted funds £ 34,463 6,961 - 6,556 52,787 3,443 104,211 - - - 988 - - 988 610 - - 610 1,952 - - - 1,952 107,760 - 107,760		2022/23 Unrestricted funds £
Donations, legacies and similar income
Membershipsubscriptions		34,463		21,359
Donations		6,961		5,346
Legacies		-		-
Gift Aid		6,556		3,628
Activities&Event fees		52,787		30,593
Uniform & Badges		3,443		2,572
Other similar income
Sub total		104,211		63,498
Grants
Maintenenacegrant		-		-
Othergrants		-		-
Sub total		-		-
Fundraising events(gross)
Fundraising- Club 100 & Fayres		988		1,855
Detail 2		-
Detail 3		-
Other fundraisingactivities
Sub total		988		1,855
Scout hut income
Hire of building		610		110
Hire of equipment		-		-
Other Scout hut income		-		-
Sub total		610		110
Investment income
Bank interest		1,952		241
BuildingSocietyinterest		-		-
The Scout Association Short Term Investment Service		-		-
Other investment income		-		-
Sub total		1,952		241
Total Gross Income Asset and investment sales, etc. Total receipts
				65,704

				-

		107,760		65,704

6th Gosport (Rowner) Scout Group (Charity no. 302243) Receipts and payments account

		Year start date Year end date	Year start date Year end date	Year start date Year end date
	For the year from	4/1/2023	To	3/31/2024

Receipts and payments
Payments		2023/24 Unrestricted funds £ 16,401 43,419 - - 257 2,740 208 1,873 656 3,480 - 4,965 6,215 3,239 3,481 1,850 88,785 50 50 88,835 - 88,835 18,926 193,864 212,790		2022/23 Unrestricted funds £
Charitable Payments
Membershipsubscriptionspaid on(National/County/Area/District)		16,401		12,893
Youthprogramme and activities		43,419		38,304
Adult support and training		-		48
Rent		-		-
Water and Sewerage		257		248
Electricityand Gas		2,740		1,851
Internet		208		-
Insurance		1,873		1,294
Repairs and Renewals
Printingandphotocopying
Activity& campingequipment		656		5,101
Uniforms		3,480		2,499
AGM and trustee expenses		-
Badges		4,965		3,427
Hut Cleaning &Maintenance		6,215		2,838
Hut Fixtures&Fittings		3,239		523
Admin expenses inc GoCardless Fees		3,481		2,211
Donations		1,850		723
Other costs detail 3
Sub total		88,785		71,961
Fundraising expenses
Fundrainingcosts - Club 100 & Fayres		50		1,196
Detail 2
Detail 3
Other fundraisingcosts
Sub total		50		1,196
Total Gross Expenditure Asset and investment purchases, etc. Total payments Net of receipts/(payments) Cash funds last year end Cash funds this year end
				73,157

				10,905

				84,063

		18,926		- 18,359
		193,864		212,223
		212,790		193,864

6th Gosport (Rowner) Scout Group (Charity no. 302243) Receipts and payments account

Receipts and 6th Gosport (Rowner)	payments account Scout Group(Charity no. 302243)	payments account Scout Group(Charity no. 302243)	payments account Scout Group(Charity no. 302243)	payments account Scout Group(Charity no. 302243)
	Year start date Year end date
	For the year from	4/1/2023	To	3/31/2024

Statement of assets and liabilities at the end of the year
2023/24 Unrestricted funds £ Cash funds Bank current account 46,383 Bank deposit account 164,139 Buildingsocietyaccount The Scout Association Short Term Investment Service Expense account 2,243 Cash/Floats 26 212,790 (agree balances with receipts andpayments account) Other monetary assets Tax claim Debts due from the County/Area/District/Group Insurance claim Sub total Investment assets Investmentproperty- detail Quoted investments Other investments - detail Sub total Non monetary assets for charity's own use Badge stock Shopstock Other stock Land and buildings 200,000 Motor vehicles Scoutingequipment,furniture etc 25,000 Other Sub total 225,000 Liabilities Accounts notyetpaid Expenses incurred but not invoiced Subscriptions notyetpaid Loan - detail Other liabilities Sub total Total net assets 437,790 Total cash funds				2022/23 Unrestricted funds £

				31,650
				162,187
				-
				-

				28
				193,864
				agreement error

				-
				-
				-
				-

				-
				-
				-
				-

				-
				-
				-
				200,000
				-
				25,000
				-
				225,000

				-
				-
				-
				-
				-
				-

Total net assets		437,790		418,864

The above receipts and payments account and statement of assets and liabilities were approved by the Trustees on Xth X 200X (the date of the Executive Committee meeting that approved the accounts) and signed on their behalf by

Signature	Print Name
	Chair
	Treasurer

England & Wales

Unqualified report for a non-company charity preparing receipts and payments accounts with a gross income of £250,000 or less in the relevant financial year.

Independent examiner’s report to the trustees of 6th Gosport (Rowner) Scout Group

I report to the trustees on my examination of the accounts of the 6th Gosport (Rowner) Scout Group for the year ended 1[st] April 2023 to 31[st] March 2024.

Responsibilities and basis of report

As the charity trustees of the 6th Gosport (Rowner) Scout Group you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the 6th Gosport (Rowner) Scout Group accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner’s statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

accounting records were not kept in respect of the 6th Gosport (Rowner) Scout Group as required by section 130 of the Act; or
the accounts do not accord with those records. Or
the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view which is not a matter considered as part of an independent examination.

I have no concerns and 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.

Signed:

Name: Edley Metzger

Relevant professional qualification or membership of professional bodies (if any): ACCA Student

Address: 136 Stockbridge Road, Winchester, Hampshire, SO22 6RN

Date.. 2410712024