CHARITY COMMISSION FOR ENGLAND AND WALES
Independent examiner's report on the accounts
Section A
Independent Examiner's Report
Report to the trustees/ members of[1 sT HORN DEAN SCOUT GROUP ] I 31 DECEMBER 2021 On accounts for the year ended
Charity no 302250 (if any)
Set out on pages 3-6
I report to the trustees on my examination of the accounts of the above charity ("the Trust") for the year ended 31/12/2021.
- Responsibilities and As the charity trustees, you are responsible for the preparation of the basis of report accounts in accordance with the Charities Act 2011 ("the Act").
I report in respect of my examination of the Trust's 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[[The charity's gross income exceeded £250,000 and I am qualified to ] examiner's statement[undertake the examination by being a qualified member of [insert name of ] applicable listed body]]. Delete [ ] if not applicable.
I have completed my examination. I confirm that no material matters have come to my attention ( other than that disclosed below *) in connection with the examination which gives me cause to believe that in, any material respect,:
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the accounting records were not kept in accordance with section 130 of the Act; or
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the accounts did not accord with the accounting records; or
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the accounts did 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.
- tease delete the words in the brackets if they do not apply.
Signed: ' = -�-; Date: I l . ' ."� - �--=--� --------' *':*
Relevant professional qualification(s) or body (if any):
October 2018
1
IER
Section B
Address:
Disclosure
Only complete if the examiner needs to highlight matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).
Give here details of any items that the examiner wishes to disclose.
� ��
October 2018
2
IER
1 st Horndean Scout Group
Receipts and Payments Account
For the year ending 31 December 2021
Receipts and payments
| Receipts and payments | Receipts and payments | Receipts and payments | Receipts and payments |
|---|---|---|---|
| Receipts Donatio ns, legacies and s imilar in come |
|||
| Membership subscriptions Less:Memberhip subscriptions paid on ,. Net membership subscriptions retained Donations |
,£ £ £ £ |
5,138 5,138 2,399 |
|
| Legacies Gif Aid Other similar income |
£ £ £ |
- - - |
|
| Subtotal EHDC, Covk19 !Grnts Sub total |
£ £ |
||
| 32,073 45 45 - 298 200 - 1,003 1,500 2 - 2,176 2,178 48I 48 43,382 __-�I 43,382~~I~~ |
|||
| Fundraising | |||
Quiz&Cur night, Australia Bushfre badge |
£ | 45 | |
| Subtotal Activities Beavers Cubs |
£ £ £ |
||
| £ | |||
| Scouts Group |
£ £ |
£ £ £ £ £ £ . :£ ____ ~~L ~~£ ____ |
|
| Camps Subtotal Investment income Bank interest B/Soc interest |
£ £ £ £ |
||
| Rental Income Subtotal Sundry receipts Group Thirts / Uniform sales |
£ £ £ |
||
| Subtotal £ Ttal Income £ .A_s_s_e_t_a nd in_v_ e_s_tm_e n tsales,e tc. _ _ £ _____ Total ReceipisI£ |
|||
Receipts and Payments Account
3
1 st Horndean Scout Group
For the year ending 31 December 2021
Receipts and payments
| 2021 | 2020 | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Unrestricted | funds | Unrestricted funds | ||||||||||
| £ | £ | |||||||||||
| Pa ments | ||||||||||||
| Activities | ||||||||||||
| Beavers Cubs Scouts Group Camps ------------------------- ---- Badges Uniforms Adult Support&Training Gifts&Donations_(details)_ Subtotal |
£ £ £ £ £ 900 933 568 622 1,215 £ 716I £ 166I £ 240I - I 5,361 |
£ £ £ £ £ t £ r - 1£ £ ~~-~~! 373 500 I ___ 949I ~~-~~ 14I . 2sJ 4,083 |
||||||||||
| Premises | ||||||||||||
| Water&sewerage Light & heat Business rates Repairs & renewals ,_Trailer Maintenance Insurance Cleaning Subtotal |
1£ -1681 ~~r~~ 1,121I 3,iru ~~,~~ £ £ - i £ 442~~I~~ £ 2,609• 8,359 |
£ � _�_I- 1-�---- L£ £ |
225 796 24 4, 071 �: 6,553 |
I |
||||||||
| Administration | ||||||||||||
| Subscriptions&services (OSM, wifi) ' Printing, stationer&postage |
1£ £ |
4,476 ·-- |
||||||||||
| Mileage | £ | 66 | ||||||||||
| Personal Injury Insurance | £ | 190 | ||||||||||
| AGM expenses | £ | ~~-~~ | ||||||||||
| Other trustee expenses | £ | - | ||||||||||
| Fundraising expenses | £ | - | ||||||||||
| Bank charges / interest | ---- | £ ---- |
- ~~I~~ | |||||||||
| Subtotal | £ | 4,732 | £ | 869 | ||||||||
| Total | Gross Eenditure__ _____ 1s,452 | £ | 11,505 | |||||||||
| Capital Expenditure | ||||||||||||
| General equipment Camping equipment j Build~~~~ing~~~~_ Subtotal |
£ £ 1£ -------- |
1,189~~j~~ 228II 37,067I 38,483 |
£ £ £ £ |
905 159 875 1,939 |
I |
|||||||
| 56,9351 Totl Payents. l £ ______ |
I£ | 13,4 | I | |||||||||
| 13,5531 _Net of Receipts I Payents .I- __ |
I£ | 15,221 |
4
1 st Horndean Scout Group
Receipts and Payments Account
For the year ending 31 December 2021
£ £ 43,382 Total [£] 79,505 b,Payments 2021 1[£ ] 22,570 Cash in ha-;,dl [£] 1 56,9351 36, 1 �
| This comprises: |
7,099 15,450 22 22,570 0 22,570I year 2021 7,0991 15,450I - I 22~~]~~ 22,570 146,332 --= 3,240 2,025 1,9751 1,868 155,685 0 �I 0 �� -I 0 |
2020 - 2,454~~�~~ 33~~,~~ |
2,454~~�~~ | |||
|---|---|---|---|---|---|---|
| Barclays Curent Accoun_t_ Barclays Deposit Account |
||||||
| Building Socie'y Account Cash Float |
||||||
| ~~[~~£ '£ |
||||||
| L£ £ |
~~��j~~ 22 36,123 |
|||||
| £ £ |
-- 146,332 245 |
|||||
| £ | 3,240 | |||||
| £ | 2,025 | |||||
| £ £ £ £ |
1,975 |
|||||
| 1,86 �j 155,685 |
||||||
| £ | ||||||
| -- £ |
5
The al)ove receTpts and payiiwnts account and statnI of as88ts and IlabllStl¢s wer8 aPPToved by the Trustees on and signed on their behalf by. Signaknre [nanwl. Cl
1[st] Horndean Scout Group - AGM - 11th July 2022
Treasurer’s Report on 2021 Accounts
Summary of Accounts
The Accounts cover the calendar year 2021, from 1 January to 31 December inclusive. Our accounts are prepared on a Receipts and Payments basis and follow the guidelines set down by the Charity Commission and the Scout Association.
The Accounts have been reviewed by an independent examiner who found no issues and have been approved by the Executive Committee.
The Accounts comprise four pages:
Receipts. Compared with 2020 our net income increased by £14,717 in 2021, this is accounted for by:
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COVID-19 restrictions being lifted and the return to normal meetings/subscriptions and an increase in members.
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COVID-19 grants continue.
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An increase in donations although the group continues to struggle to recruit a volunteer to help with fundraising activities which was almost non existent in 2021
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Receipts from section activities and camps which come in from parents (and which are generally balanced with payments out) and rental income have increased this year due to COVID-19 restrictions starting to lift.
Payments. We paid out £43,491 more in 2021, compared to 2020
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As with receipts, section activities have increased.
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Lighting and heating have increased since the building has been back in use
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Our cleaning spend has also increased to maintain a high standard of cleanliness as we return to normal.
Overall, our Payments were £13,553 more than Receipts/Income as we start to return to normal after the pandemic.
Cash Balance. Our cash funds amount to £22,570, the majority of which is held in an interest earning deposit account in anticipation of having to carry out building works. We have been fortunate enough to secure some grants which amounted to £32,073.
Statement of Assets and Liabilities. This page simply lists our current assets, the largest of which is the Scout Hut, along with tents and camping equipment. These assets are generally where we direct any additional income.
Outlook 2022
Overall our finances are in good shape and we have a healthy reserve account. Our budgeting process is working well and ensures that we have sufficient funds to keep the group running and maintain the building in a good state of repair.
The return to normal after COVID-19 should continue to see an increase in our income for next year although I anticipate there will be a decrease in COVID-19 grants. With this in mind, it will be important to recruit a volunteer for Fundraising activities as soon as possible.
Jane Edwards : Treasurer, 1[st] Horndean Scout Group