OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2022-12-31-accounts

TRUSTEES ANNUAL REPORT & ACCOUNTS For the year ended 31[st] December 2022

Trustees Annual Report Pages 2-11 Independent Examiner’s Report Page 12 Annual Accounts Pages 13-15

Page 1

TRUSTEES ANNUAL REPORT

for the year ended 31[st] December 2022

Section A – Reference and Administration Details

Charity Name: 4th Eling Sea Scouts
Registered charity number: 302268
HQ Registration number: 10013513
Charity’s principal address: Testwood Lakes
Off Brunel Road
Totton
Southampton
SO40 3WX

Names of the charity trustees who manage the charity, as at 31/12/22:

----- Start of picture text -----
Trustee Name Office (if any) Dates acted if not for the whole year
Mrs Donna Ovenden Group Scout Leader
Mr Paul Bullock Assistant GSL
Ms Lisa Williamson Scout Leader Since 25/06/22
Mr Richard White Cub Leader Since 25/06/22
Ms Deborah Crocker Beaver Leader Since 25/06/22
Mrs Michelle Moody Secretary
Mr Alex Moody Co-Secretary
Mr Peter Foster Treasurer
Ms Lorna MacPhee Assistant Treasurer Since 25/06/22
Ms Lisa Vail Scout parent rep
Ms Karen Mould Scout parent rep
Ms Jill Doherty Beaver / Cub parent rep
Mr Rob Perry Building Manager Since 25/06/22
Mr Alan Ovenden Boating Manager Since 25/06/22
Mr Craig Challis Beaver parent rep Until 25/06/22
----- End of picture text -----

Names and addresses of adviser:

----- Start of picture text -----
Type of Adviser Name Address
----- End of picture text -----

Independent Examiner Ms Holly Dolan 8 Ernest Road Alton GU34 1GN

Page 2

TRUSTEES ANNUAL REPORT

for the year ended 31[st] December 2022

Section B – Structure, Governance and Management

Description of the charity’s trusts:

Type of governing document The Group’s governing documents are those of 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 in accordance with the
Policy, Organisation and Rules of the Scout Association.
Trustee selection methods The Trustees are appointed or elected in accordance with the
Policy, Organisation and Rules of the Scout Association.

Additional governance issues:

The Group Executive Committee The Group, which is a registered educational charity, is
managed by the Group Executive Committee, of which the
members are the Charity Trustees of the Scout Group. As
Charity Trustees they are responsible for complying with
legislation applicable to charities, including the financial
management, accounting and reporting to the Charity
Commission as required.
The Committee meets every 6 to 8 weeks and consists of the
appointed roles of Chair, Treasurer and Secretary, together
with the Group and Section Leaders, elected members and
parents’ representatives. New members complete the
'Essential Information for Executive Committee' training
within 5 months of joining the committee.
The Group Executive Committee exists primarily to support
the Scout Leaders in meeting the responsibilities of their
appointments and is responsible for:

Raising funds and the administration of Group finance;

The maintenance and development of Group property
and equipment;

The insurance of persons, property and equipment;

Representing the Group at public events;

Assisting in the recruitment of leaders and other adult
support;

Appointing any sub committees that may be required;

Appointing Group Administrators and Advisers other
than those who are elected.

Page 3

TRUSTEES ANNUAL REPORT

for the year ended 31[st] December 2022

Section B – Structure, Governance and Management

Additional governance issues (continued):

Risk management and
Internal Control		 The Group Executive Committee regularly reviews the major risks
to which the Group could be exposed. Systems and controls have
been established to mitigate these risks where appropriate. The
main areas of concern that have been identified are:
Financial mismanagement.We have internal controls in place to
provide reasonable assurance against material mismanagement or
loss. These include two signatories for all payments and
comprehensive insurance policies to cover the insurable risks.
Damage to the building, property and equipment.In recent years
the Group has upgraded the physical security of the property, in
addition to buildings and contents insurance in place to mitigate
against permanent or major loss. If required, we would seek the
use of buildings, property and equipment from neighbouring Scout
Groups and organisations.
Injury to leaders, helpers, supporters and members.Through the
capitation fees the Group contributes to the Scout Association’s
national accident insurance policy. Risk Assessments are
undertaken before all activities.
Anti-social behaviour at the lake.The number and scale of these
incidents has increased over recent years as the lake has attracted
more visitors, especially in the immediate vicinity of our Scout HQ.
We are working closely with other stakeholders to address these
issues, which can adversely impact the sections’ activities.
Reduced income from fundraising.The Group is primarily reliant
upon income from subscriptions and fundraising. We also hold a
reserve fund to ensure the continuity of activities for up to 7
months. Subscriptions could be raised to increase the income to
the Group, 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, or in
the worst-case scenario, the complete closure of the Group.

Page 4

TRUSTEES ANNUAL REPORT

for the year ended 31[st] December 2022

Section B – Structure, Governance and Management

Additional governance issues (continued):

Risk management and
Internal Control (continued)		 Reduction or loss of members. The Group provides activities for all
young people aged 6 to 14. If the membership in a particular
section or in the Group as whole were to drop below a viable level
then there would have to be a contraction, consolidation or closure
of that section, or in the worst-case scenario, the complete closure
of the Group.

Section C – Objectives and Activities

Summary of the
objectives of the charity
set out in its governing
document		 The objectives of the Group are as a unit of The Scout Association.
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.

Page 5

TRUSTEES ANNUAL REPORT

for the year ended 31[st] December 2022

Section C – Objectives and Activities

----- Start of picture text -----
Summary of the main The main activities that are normally undertaken in relation to the
activities in relation to above objectives are:
these objectives  Provision of leadership training to facilitate the delivery of
excellent Scouting;
 Provision of land- and water-based Scouting activities;
 A programme of activities aimed at the young people achieving
recognition through being awarded badges;
 Participation in district and county events and competitions;
 Participation in conservation projects and civic events, like the St
Georges Day and Remembrance Day parades;
 Opportunities are given to represent the Group at Jamborees and
other international events;
 Fundraising to facilitate other activities.
Contribution made by The contribution of volunteers to the Group is both fundamental and
volunteers excellent. Currently the Group has over 25 volunteers working in
Scout leadership and administration roles.
Public benefit statement 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.
----- End of picture text -----

Section D – Achievements and Performance
Summary of the main
achievements of the charity
during the year		 The Group achieved a number of highlights to be proud of, in
particular:

After the disruption in 2020-2021 due to Covid, all sections
resumed their full programme.

All sections held camps during the year. For the end-of-year
activities the Beavers enjoyed Paultons Park, the Cubs
watched the pantomime at the Mayflower and the Scouts
had fun at the Ninja Warrior attraction.

The Scouts also had a kayaking expedition, a visit to SS
Shieldhall and a sponsored 24-hour boating event.

The Group maintained its Royal Navy recognition, as one of
only 105 such Groups across the UK.

All of our 2022 planned projects were completed. In
addition, the resurfacing of the car park and boat storage
area was brought forward and completed.

Page 6

TRUSTEES ANNUAL REPORT for the year ended 31[st] December 2022

Section D – Achievements and Performance

Tom Hall Memorial Garden The Memorial Garden was completed and formally opened on 25/6/22. The total cost of this development was £5,542 (20162022) which was funded entirely from grants received specifically for this project. Equipment store The new equipment store was completed and a retaining wall was built along our whole western boundary. The total cost of this project was £29,058 (2021-2022). £24,143 was funded from restricted and local council grants and the balance was funded from the Donkey Derby proceeds. Car park and boat storage The whole car park and boat storage area was levelled and resurfaced, with additional drainage installed, at a cost of £5,681. Testwood Lakes Sailability contributed £1,000 towards this project and the balance was funded from the Donkey Derby proceeds and cash reserves. Boatshed improvements These improvements included the installation of rubber matting over the whole floor area and the adjacent fire escape plus improved storage for the canoes, paddles and accessories. The total cost of £4,455 was funded from a combination of restricted and unrestricted grants.

Boatshed improvements These improvements included the installation of rubber matting over the whole floor area and the adjacent fire escape plus improved storage for the canoes, paddles and accessories. The total cost of £4,455 was funded from a combination of restricted and unrestricted grants. Safety rib motor A new Mariner outboard motor was bought for the large safety rib to replace the Tohatsu motor that gave a string of problems. The cost of £2,650 was funded by a combination of trading in the Tohatsu motor, boating grants, our boating fund and a sponsored 24-hour boating event.

Page 7

TRUSTEES ANNUAL REPORT

for the year ended 31[st] December 2022

Section D – Achievements and Performance

Defibrillator

A defibrillator was installed in our entrance foyer at a cost of £1,321, funded from the Donkey Derby proceeds. Building signage New signage was erected on our Scout HQ following the Group’s name change, at a cost of £552, funded from the Donkey Derby proceeds.

Section E – Financial Review

Financial highlights The Group maintained its strong financial position in 2022 in
addition to our substantial investment in capital improvements
and projects totalling circa £33,600. The year-end shortfall of
£2,685 is due to the reserve funds that were allocated to these
projects as planned for in our budget.
At the year-end the Group held unrestricted cash reserves of
£16,808 (excluding the section camp surplus), which is
equivalent to 6.6 months of our average operating expenditure.
This is comfortably in the target range of our Financial Policy.

Page 8

TRUSTEES ANNUAL REPORT

for the year ended 31[st] December 2022

Section E – Financial Review

----- Start of picture text -----
The charity’s principal The Group’s principal sources of funds are subscriptions and non-
sources of funds subscription income (grants, donations and fundraising). The
income from subscriptions is used solely for the provision of the
Scouting programme, including the membership (capitation) fee,
activities, training, and other costs to run the facility, such as the
lease, maintenance, utilities and insurance. Gross subscription
income in 2022 was £14,921, of which £4,975 was paid out as the
annual membership fee. An additional £5,362 was received from
HMRC through the Gift Aid scheme.
Non-subscription income is used to cover improvements to the
facility and for the provision of new equipment. In 2022 this
unrestricted income comprised £15,921 from grants and
donations, £13,283 from fundraising, £7,620 from other users of
the Aquativity Centre, £750 from trading in the Tohatsu outboard
motor and £102 from the sale of uniform items.
Reserves policy The Group’s Financial policy is to hold sufficient reserves to
continue the charitable activities of the Group should income and
fundraising activities fall short. Following the lessons learned
during the Covid pandemic, the Exec has decided to increase our
reserves policy, with the target to hold reserves to cover 6-9
months of our average non-discretionary operating expenditure by
2025. At the end of 2022 the Group had unrestricted reserves of
£16,808, equivalent to 6.6 months of our 2022 operating costs.
The membership fee of circa £5,000 is due in March 2023 and is
fully covered by the designated subs reserve which ringfences
funds specifically for this commitment.
Investment policy and The Group has a risk-averse strategy to the investment of its
objectives reserve funds. All funds are held in mainstream banks only.
£3,000 of these funds is held in a 35-day notice account and the
balance is held in current accounts.
----- End of picture text -----

Page 9

TRUSTEES ANNUAL REPORT

for the year ended 31[st] December 2022

Section E – Financial Review

How expenditure has supported
the key objectives of the charity		 The Group’s finances are managed and expenditure is
prioritised to support the sections to deliver an exciting
Scouting programme consistent with the objectives of
Section C.
 Funds made available to sections for spending on their
programme and activities;
 Support is provided to leaders to attend training courses
and to purchase uniform;
 Support to members to attend international Scouting
events, including the World Jamboree in 2023;
 Maintaining the facility in good condition, and making
improvements as and when our finances permit;
 Following a replacement programme for boating and
camping equipment to ensure all equipment is in a fit
condition.
 Surplus funds are designated to the Group’s priority
projects, in addition to grants received for these purposes.

Section F – Other Optional Information

Plans for future periods The key projects planned for 2023 are:
 Furnishing the IT/Data Room
 Further repairs to the paved areas around the building

Page 10

TRUSTEES ANNUAL REPORT

for the year ended 31[st] December 2022

Section G – Declaration

The trustees declare that they have approved the Trustees’ Report above.

Signed on behalf of the charity’s trustees:

Signature Full Name and Position
Name: Kyle Williamson
Position: Chair
Date:
May 24 2023
Name: Lorna MacPhee
Position: Group Treasurer
Date:
May 24 2023

Page 11

----- Start of picture text -----
Receipts and Payments Account
For the year from 1st January 2022 to 31st December 2022
Receipts
2022 2021
Unrestricted Funds Restricted Funds Total Total
£ £ £ £
Subscriptions and Gift Aid
Membership subscriptions 14,920.50 14,920.50 14,620.50
Less : Membership subscriptions paid on 5/3/22 -4,974.75 -4,974.75 -3,971.40
Net Membership subscriptions retained 9,945.75 9,945.75 10,649.10
Gift Aid 4,859.47 502.50 5,361.97 5,662.94
Sub total 14,805.22 502.50 15,307.72 16,312.04
Grants and Donations
The Leslie Sell Trust (store) 1,000.00 1,000.00 1,000.00
The Robert Hall Foundation (store) 2,000.00 2,000.00
ASDA Foundation (store/boating) 1,524.00 1,524.00
Garfield Weston Foundation (store) 2,000.00 2,000.00
Beaulieu Beaufort Foundation (store) 1,500.00 1,500.00 1,500.00
Testwood Lakes Sailability (resurfacing) 1,000.00 1,000.00
Arnold Clark Community Fund (boating) 1,000.00 1,000.00
The Peoples Postcode Lottery (boating) 500.00 500.00
New Forest District Council Grants 2,667.00 2,667.00 17,302.57
Other unrestricted donations 720.00 720.00 233.50
Other restricted grants (HQ projects) 2,010.00 2,010.00 16,907.77
Sub total 3,387.00 12,534.00 15,921.00 36,943.84
Fund Raising and Interest
Donkey Derby 17,575.57 17,575.57
Sponsored paddle 830.00 830.00
Hire of Facility/Equipment 7,620.00 7,620.00 3,196.67
Badges / Uniform 101.60 101.60 106.50
Other fundraising activities 1,480.56 1,480.56 480.68
Bank interest 13.28 13.28
Sub total 27,621.01 0.00 27,621.01 3,783.85
Section Camps and Activities
Beaver section 316.00 316.00 435.00
Cub section 2,085.00 2,085.00
Scout section 2.00 1,320.00 1,322.00 70.00
Sub total 2.00 3,721.00 3,723.00 505.00
Total Gross Income 45,815.23 16,757.50 62,572.73 57,544.73
Sale of Group equipment 750.00 750.00 100.00
Total Receipts 46,565.23 16,757.50 63,322.73 57,644.73
----- End of picture text -----

Page 13

----- Start of picture text -----
Receipts and Payments Account
For the year from 1st January 2022 to 31st December 2022
Payments
2022 2021
Unrestricted Funds Restricted Funds Total Total
£ £ £ £
OPERATING EXPENSES
Premises
Maintenance 1,844.70 1,844.70 4,546.24
HQ improvements (excl. HQ projects) 527.29 527.29 432.14
Cleaning 4,234.37 4,234.37 2,942.40
Health, Safety, Security & PPE 1,650.35 1,650.35 134.55
Electricity 2,086.09 2,086.09 1,299.66
Gas 94.25 94.25 157.77
Water 178.15 178.15 127.19
Phone line - internet & alarm 283.15 283.15 231.84
Rent 250.00 250.00 250.00
Buildings and Contents Insurance 1,556.65 1,556.65 1,392.90
Loan Repayment and Interest
Capital 13,000.00
Interest 181.00
Section Camps and Activities
Beaver section 560.17 273.78 833.95 1,019.77
Cub section 2,028.26 1,521.87 3,550.13 744.87
Scout section 919.69 1,293.18 2,212.87 1,029.60
Group events 52.25 74.60 126.85 0.00
Camping and Boating Equipment
Camping equipment 485.59 485.59 163.64
Boating equipment purchases 3,573.13 1,500.00 5,073.13 7,902.68
Boating equipment maintenance 1,135.25 1,135.25 597.53
Programme Expenses
Badges 734.07 734.07 185.05
Group Scarves, Sweatshirs & T Shirts 47.50 47.50 0.00
Adult Leader uniform 34.99 34.99 24.00
Adult Leader training 0.00 0.00
Other Expenses
Administration & Sundry expenses 780.41 780.41 254.39
Professional fees 120.00 120.00 120.00
Marine and Pontoon Insurance 2,365.01 2,365.01 2,285.18
Accident and medical cover for non members 136.00 136.00 126.00
Total operating expenses 25,677.32 4,663.43 30,340.75 39,148.40
DISCRETIONARY EXPENSES
Fund Raising Expenses
Donkey Derby 6,443.23 6,443.23 0.00
Other Fund Raising 159.60 159.60 297.65
Capital expenditure & Discretionary Projects
Tom Hall Memorial Garden 1,042.76 1,042.76 1,586.51
Equipment Store 7,580.89 11,039.78 18,620.67 10,437.21
Boatshed improvements 898.16 3,536.50 4,434.66
Lighting upgrade 1,068.78 1,068.78
Parking area resurfacing 4,681.03 1,000.00 5,681.03
Defibrillator 1,321.00 1,321.00
Merger / Name change costs 1,416.10 1,416.10
Fencing 9,967.90
Other projects 57.60 57.60 3,721.00
Total Payments 49,303.71 21,282.47 70,586.18 65,158.67
Net of receipts / (payments) -2,738.48 -4,524.97 -7,263.45 -7,513.94
Transfer of camp surplus to general funds 202.65 -202.65 0.00 0.00
Transfer balance of Tom Hall fund to general funds 48.20 -48.20 0.00 0.00
Cash funds last year end 20,150.14 5,205.34 25,355.48 32,869.42
Cash funds this year end 17,662.51 429.52 18,092.03 25,355.48
----- End of picture text -----

Page 14

Receipts and Payments Account

For the year from 1st January 2022 to 31st December 2022

Statement of assets and liabilities at the end of the year

Cash funds
CAF Current Account
CAF Subscriptions Account (closed)
NatWest Current Account
NatWest 35-day Notice Account
Cash in hand
Total cash funds
Non-monetary assets for own use
Land and buildings (see note 1)
Pontoon
Scouting equipment, furniture etc (see note 2)
Boating equipment
Total other assets
Liabilities- those due within one year
BT direct debit for December usage
Electracare - awaiting invoice
FloGas - awaiting invoice
British Gas Plus - awaiting Dec invoice for electricity
Total liabilities		 2022
2021
Unrestricted Funds
£
Restricted Funds
£
Total
£
Total
£
9,834.14
429.52
10,263.66
10,078.51
-
-
8,200.12
4,825.57
4,825.57
7,070.85
3,002.80
3,002.80
-
-
-
6.00
17,662.51
429.52
18,092.03
25,355.48
390,620
34,855
425,475
397,751
3,018
90,414
93,432
93,432
9,401
5,552
14,953
13,349
46,520
17,609
64,129
60,969
449,559
148,430
597,989
565,501
189.30
152.76
152.76
31.76
31.76
184.14
184.14
368.66
368.66
189.30

Contingent liabilities and future obligations

Rent payable in the future £250 per year until 2026. Rent to be reviewed in 2026 until the end of the lease in 2036. (see note 3)

Notes:

  1. The value of the building for insurance purposes is £542,988.

  2. The Scouting equipment etc is valued at original cost.

  3. The property is leased by the Scout Association Trust Corporation as trustee for 4th Eling Sea Scouts.

The above receipts and payments account and statement of assets and liabilities were approved by the Trustees on 18th May 2023 and signed on their behalf by

----- Start of picture text -----
Signature Print Name
Chair Kyle Williamson
Treasurer Lorna MacPhee
----- End of picture text -----

Page 15