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2023-03-31-accounts

21[st] Romsey (Nursling & Rownhams) Scout Group

Trustees’ annual report for the year ended 31 March 2023

Reference details

Registered charity number: 302269

Scout Association registration number: 10014441

Website: https://21stromsey.co.uk/21stromseyscouts/

Address of headquarters: Peter Digby Scout HQ, Joe Bigwood Close Nursling, Southampton, SO16 0YL

Objectives and activities

21[st] Romsey Scout Group (“the Group”) is part of the national Scout Association[1] and operates within the framework given in its “Policy, Organisation and Rules” (P.O.R.)[2] .

The purpose of Scouting is to actively engage and support young people in their personal development, empowering them to make a positive contribution to society.

The aims of the Scout Association are achieved by providing an enjoyable and attractive programme of progressive training, which is guided by the following 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 Group operates for the benefit of young people, between the ages of 4 and 14½ years, from any background, regardless of gender, faith or personal circumstances, and thus meets the Charity Commission’s public benefit criteria.

We have one Squirrel Section (Core age range 4 to 5 years), two Beaver sections (core age range 6 to 8 years), two Cub sections (8 to 10½ years) and two Scout sections (10½ to 14 years). Each section is overseen by an adult leadership team that, in consultation with the young people, devises a programme of training that delivers the purpose and is relevant to the age-group. This enables the young people to attain the Scout Association awards relevant to their section.

1

The principal awards are divided into two groups:

Attaining all the Challenge Awards and a sufficient number of Activity Badges for their age-group leads to the Chief Scout Award for their section – Acorn, Bronze, Silver or Gold for Squirrels, Beavers, Cubs and Scouts, respectively.

An Explorer Scout section (14 to 17 years), which is the responsibility of the Scouting District, meets at our HQ and links with us through a partnership agreement. The Group also oversees the activities of a Scouting Rifle Club, Archery and Tomahawk.

Achievements and performance

The following is a summary of the year. Further information can be found on our website.

2

Structure, governance and management

21[st] Romsey Scout Group is governed by the Policy, Organisation and Rules (P.O.R.)[2] of the Scout Association, which provides the framework in which all U.K. Scouting operates. As a charity the Group is also governed by Charity Commission legislation.

Within the Group there are a number of adult leaders and supporters, who give their time and expertise voluntarily, without remuneration, to help the development of young people. The Group is led by the Group Scout Leader, whose role is to co-ordinate the Group’s activities and to ensure continuity and development.

All leaders and trustees are subject to satisfactory DBS checks and are required to undergo training that is appropriate for their role. This includes ongoing refresher courses in safety and safeguarding every 3 years. In addition, leaders are required to have first aid training (First Response) every 3 years. Completion of training modules is recorded on a national database, which is constantly monitored to ensure that standards are maintained.

Trustees

The Group’s Executive Committee are the trustees of the charity. The Committee consists of the Group Scout Leader (GSL), the Leader of each of the Group’s sections, the Leader of the Explorer Scout Unit that is linked with the Group, and other members who are appointed in accordance with the rules and guidance of the Scout Association[3] . The Committee meets regularly to fulfil the duties listed below. Between April 2022 and March 2023 the Committee met regularly over the course of the year.

Members of the Executive Committee act collectively as charity trustees of the Scout Group, and in the best interests of its members to:

The following served as trustees during the year ending 31 March 2023. Unless otherwise indicated they were appointed prior to 1 April 2022 and re-appointed at the last AGM.

3

Name Principal role on the
Committee
Dates of
service if not for
the whole year
Individual or body entitled to
appoint person as Trustee
Rebecca Fouch Chair _Ex officio._Nominated by
the GSL, and approved by
the Group Council4
Jason Phelps Treasurer (previously
Group Scout Leader)
_Ex officio._Elected by the
Group Council 15 June 22
Gillian McKay Secretary _Ex officio._Elected by the
Group Council
Sharon Archer Parent representative Elected by the Group
Council
Ian Biondani Asst. Scout Leader Elected by the Group
Council
Hazel Orriss Hall-hire administrator Elected by the Group
Council
Claire McCann General member Elected by the Group
Council
Stephen McCann General member Elected by the Group
Council
Terry Hamer General member Stood down
January 2023
Elected by the Group
Council
Leanne Cooper General member Elected by the Group
Council
Steve Batchelor Rifle Club and Asst.
Scout Leader
Elected by the Group
Council
Craig Wilkins Cub Leader (Phoenix
Pack)
Ex officio
Steve Wallis Cub Leader (Taurus
Pack), then Asst. Leader
_Ex officio_until 15/6/22, then
elected by Group Council
Randell McKay General member Elected by the Group
Council
Cameron Beale Deputy Group Scout
Leader until 15/5/22 then
Group Scout Leader
Ex officio
Tina Elliott Scout Leader Ex officio
Kerrie Bowers Beaver leader
(River Beaver Colony)
Ex officio
Graeme Harris-Scott Beaver leader
(Wood Beaver Colony)
Ex officio
Terry Elliott Explorer leader
(Draco Explorer Unit)
_Ex officio,_within the
partnership agreement
Joe Ray Squirrel Section Leader From July 2022 _Ex officio_from 12 July 2022
Louise Harris – Scott Scout Leader (Atlantis
Troop)
From July 2022 Ex officio
Julie Nash General Member Elected by Group Council
Andrew Pickles General Member Elected by Group Council

4

Financial review

Further information is given in the annual accounts, but a summary of receipts and payments for the year ending 31 March 2023 is:

Unrestricted funds
2022 - 23
Restricted Funds
2022 - 23
Total
2022 - 23
Total
2021 - 22
Receipts £33,352 £16,859 £50,211 £38,548
Payments £28,074 £22,814 £50,888 £40,987
Net receipts /
(payments)
£5,278 (£5,955) (£677) (£2,439)
Net transfers
between funds
(£5,682) £5,682
Cash funds at
31 March
£47,323 £5,523 £52,846 £53,523

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 of running costs. The trustees consider that the Group should hold a sum equivalent to 4 to 6 months of running costs in the General Fund to cover imminent payments and urgent building repairs should they arise.

At 31 March 2023 the balance stood at £15,536, which satisfies this policy with a considerable additional margin.

The Group Executive Committee also considers it prudent to hold two “designated” funds to ensure that there are adequate reserves to maintain the HQ and equipment to satisfactory standards, as detailed in the notes to the accounts.

Investment policy

The Group has adopted a low-risk strategy to investment, keeping funds in mainstream banks. At 31 March 2023 £8,108 was held in a Virgin deposit account and £41,751 in a Virgin notice account. The majority of the remainder was held in a TSB current account, with minor amounts in cash and on preloaded Equals cards.

Signatories to bank accounts

Payments or withdrawals from the Group’s bank accounts require authorisation by two of the following people:

TSB current account: Any two from Jason Phelps, Rebecca Fouch, Sharon Archer, Claire McCann, Andy Pickles Virgin accounts: Any two from Randell McKay, Andy Pickles, Claire McCann, Lisa Mallen

Independent examiner of accounts Linda Purkess, 1 Fairway Gardens, SO16 8JJ

5

Declaration

The Trustees declare that they have approved the Trustees’ report above.

Signed on behalf of the Trustees:

Paper version signed by Rebecca Fouch

Approved at the meeting of the Executive Committee held on 6[th] June 2023 – the Secretary of the Scout Group holds the original, signed copy.

Name: Rebecca Helen Fouch Position: Chair of Executive Committee Date: 6[th] June 2023

Glossary and references

  1. The Scout Association: https://www.scouts.org.uk/

  2. Policy, Organisation and Rules: https://www.scouts.org.uk/por/

  3. Scout Association rules and guidance concerning Executive Committees:

https://www.scouts.org.uk/volunteers/running-things-locally/executive-committees/the-group-executivecommittee/

  1. The Group Scout Council is the electoral body which supports Scouting in the Scout Group, and is the body to which the Group Executive Committee is accountable. Its membership consists of parents of the youth members of the Group; the Group’s leaders; patrol leaders (youth members) of the Scout section; the leaders of the Draco Explorer Unit; other eligible supporters; the Romsey District Commissioner and the Romsey District Chair of Scouting.

6

21ST ROMSEY (NURSLING AND ROWNHAMS) SCOUT GROUP

ACCOUNTS FOR THE YEAR ENDED 31ST MARCH 2023

Charity Number: 302269

21st ROMSEY (NURSLING & ROWNHAMS) SCOUT GROUP

Charity Number: 302269

ACCOUNTS FOR THE YEAR ENDED

31 MARCH 2023

INDEX

INDEX
Page
Trustee Responsibilities in relation to the accounts 2
Independent Examiner’s Report 3
Receipts and Payments Account 4
Statement of Assets and Liabilities 5
Notes to the Accounts
1) Accounting Policies 6
2) Investment Policy 6
3) Fixed Assets 6
4) Unrestricted Funds 6
5) Restricted Funds 7

Page 1

TRUSTEE RESPONSIBILITIES IN RELATION TO THE ACCOUNTS

The charity trustees are responsible for preparing a Report of the Trustees and the accounts in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales requires the trustees to prepare accounts for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period.

In preparing the accounts, the trustees are required to:

  1. Select suitable accounting policies and then apply them consistently;

  2. Observe the methods and principles in the Charities Statement of Recommended Practice (SORP);

  3. Make judgements and estimates that are reasonable and prudent;

  4. State whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and

  5. Prepare accounts on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the accounts comply with the Charities Act 2011 and the Charity (Accounts and Reports) Regulations 2008. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Page 2

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES

I report on the accounts of the 21st Romsey (Nursling and Rownhams) Scout Group (registered charity number 302269) for the year ended 31 March 2023, which comprise of the Receipts and Payments Account, the Statement of Assets and Liabilities and the related notes.

Respective responsibilities of Trustees and Examiner

The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under Section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

It is my responsibility to:

  1. Examine the accounts under section 145 of the 2011 Act;

  2. Follow the procedures laid down in the General Directions given by the Charity

  3. Commissioners (under section 145(5)(b) of the 2011 Act); and

  4. State whether particular matters have come to my attention.

Basis of Independent Examiner's report

My examination was carried out in accordance with the General Directions given by the Charity 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 you as trustees concerning any such matters. The procedures undertaken do 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 examiner's 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 requirements

  2. a. to keep accounting records in accordance with section 130 of the 2011 Act; and

  3. b. to prepare accounts which accord with the accounting records and comply with accounting requirements of the 2011 Act have not been met; or

  4. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Signed: L J Purkess Linda Purkess ACA

1 Fairway Gardens Rownhams SO16 8JJ

Date: 09 June 2023

Page 3

21st ROMSEY (NURSLING & ROWNHAMS) SCOUT GROUP CHARITY NUMBER: 302269 RECEIPTS AND PAYMENTS ACCOUNT

FOR THE YEAR - ENDED 31 MARCH 2023

RECEIPTS
Donations, legacies and similar income
Section Membership Fees - Squirrels, Beavers, Cubs & Scouts
Group Camp
Scouting Programme and Activities
Joint Section Events
Rental Income from Letting Of HQ
Target Activities
Donations & Grants
Gift Aid
Fundraising income
Investment income
Interest from Virgin Money Deposit Account
Interest from Virgin Money Notice Account
Investment income
TOTAL RECEIPTS
PAYMENTS
Charitable payments
Membership Fees to National/County/District Scouts
Group Camp
Scouting Programme and Activities
Joint Section Events
Uniform and Mileage
Training Costs
Other Premises Costs
Premises Insurance
Premises Electricity
Camping Equipment
Target Activities
Badges
Administration Fees for Cash Collection
Sundry Payments
Fundraising Costs
TOTAL PAYMENTS
Net Receipts/(Payments)
Contribution (from) Group Funds to Sections
Other Net Transfers between Funds
NET MOVEMENT IN FUNDS
Cash funds at 1 April 2022
Cash funds at 31 March 2023
Unrestricted
Funds
(note 4)
£
21,650
-
-
-
5,149
-
2,232
3,144
32,175
1,013
25
139
164
33,352
£
9,736
-
1,050
-
610
-
3,414
1,827
4,883
2,579
-
1,971
1,317
82
27,469
605
28,074
5,278
(5,493)
(189)
(404)
47,727
47,323
Restricted
Funds
(note 5)
£
-
3,120
5,561
5,745
-
2,433
-
-
16,859
-
-
-
-
16,859
£
-
3,541
11,267
5,934
-
-
-
-
-
1,328
744
-
-
-
22,814
-
22,814
(5,955)
5,493
189
(273)
5,796
5,523
2023
2022
Total
Total
Funds
Funds
£
£
21,650
16,870
3,120
520
5,561
10,179
5,745
-
5,149
2,510
2,433
280
2,232
5,693
3,144
1,474
49,034
37,526
1,013
800
25
16
139
206
164
222
50,211
38,548
£
£
9,736
8,392
3,541
868
12,317
15,497
5,934
3,238
610
165
-
120
3,414
2,764
1,827
1,671
4,883
2,138
3,907
440
744
2,008
1,971
1,633
1,317
899
82
1,154
50,283
40,987
605
-
50,888
40,987
(677)
(2,439)
-
-
-
-
(677)
(2,439)
53,523
55,962
52,846 ##
53,523
2022
Total
Funds
£
16,870
520
10,179
-
2,510
280
5,693
1,474
37,526
800
16
206
222
38,548
£
8,392
868
15,497
3,238
165
120
2,764
1,671
2,138
440
2,008
1,633
899
1,154
40,987
-
40,987
(2,439)
-
-
(2,439)
55,962

Page 4

21st ROMSEY (NURSLING & ROWNHAMS) SCOUT GROUP CHARITY NUMBER: 302269 STATEMENT OF ASSETS AND LIABILITIES FOR THE YEAR - ENDED 31 MARCH 2023

21
st
ROMSEY (NURSLING & ROWNHAMS) SCOUT GROUP
CHARITY NUMBER: 302269
STATEMENT OF ASSETS AND LIABILITIES
FOR THE YEAR- ENDED 31 MARCH 2023
CASH FUNDS
Bank current account
Virgin deposit account
(note 2)
Virgin notice account
(note 2)
Cash held by Target Activities
Cash prepaid on Equals Cards
TOTAL CASH FUNDS
CURRENT ASSETS
Gift Aid Tax recoverable
Accrued interest on Virgin deposit accounts
Insurance premium paid in advance
Camp deposits paid in advance
NON MONETARY ASSETS FOR CHARITY'S OWN USE
Land and buildings
(note 3)
Site improvements - Gazebo and benches
Scouting - tents
Scouting equipment

Kitchen equipment
Other electrical kit

Archery equipment
Tomahawks equipment

Kit stored in containers
- these are insurance values
LIABILITIES
Deferred rental income
Expenses incurred but not yet invoiced
Deposits received in advance for camps
Unrestricted
Funds
(note 4)
£
2,665
2,907
41,751
-
-
47,323
£
3,100
-
1,536
-
4,636
£
3,163
4,145
22,632
9,004
12,694
1,834
1,602
230
3,470
58,774
£
-
198
-
198
Restricted
Funds
(note 5)
£
-
5,201
-
1
321
5,523
£
-
-
-
300
300
£
83,418
-
-
-
-
-
-
-
-
83,418
£
-
-
875
875
2023
Total
Funds
£
2,665
8,108
41,751
1
321
52,846
£
3,100
-
1,536
300
4,936
£
86,581
4,145
22,632
9,004
12,694
1,834
1,602
230
3,470
142,192
£
-
198
875
1,073
2022
Total
Funds
£
2,236
9,333
41,612
1
341
53,523
£
2,869
161
1,457
1,365
5,852
£
87,706
4,145
21,122
9,364
13,202
1,907
1,669
240
3,653
143,008
£
50
-
520
570

There are no known material contingent liabilities or future obligations.

The notes on pages 6 to 7 form part of these accounts.

The above accounts were approved by the Trustees on 6th June 2023 and signed on their behalf by:

……………………………………………………….. Rebecca Fouch (Chair)
………………………………………………………. Jason Phelps (Treasurer)

Page 5

21st ROMSEY (NURSLING & ROWNHAMS) SCOUT GROUP CHARITY NUMBER 302269 FOR THE YEAR - ENDED 31 MARCH 2023 NOTES TO THE ACCOUNTS

1) ACCOUNTING POLICIES

a) Basis of Accounting

These Accounts have been prepared on a Receipts and Payments basis.

b) Valuation of assets

The Scout Premises are depreciated over the life of the Leasehold interest, which is 99 years from 25 September 2000.

Non monetary assets are valued on the statement of assets and liabilities at an estimate of current value, based on age and condition, and for insurance purposes.

2) INVESTMENT POLICY

The Group has adopted a low risk strategy to investment, keeping funds with mainstream banks and building societies. As at 31 March 2023 £ 8,108 was held within a Virgin Charity Deposit Account and £41,751 in a Virgin Charity 95 days Notice Account. Other funds were held in a current account with TSB.

- 3) FIXED ASSETS Land and Buildings

Cost
At 1 April
Additions
At 31 March
Depreciation
At 1 April
Charge for year
At 31 March
Net Book Value
At 31 March
At 1 April
General fund
£
4,066
-
4,066
862
41
903
3,163
3,204
Restricted
HQ fund
£
107,258
-
107,258
22,756
1,084
23,840
83,418
84,502
2023
Total
2022
Total
£
£
111,324
111,324
-
-
111,324
111,324
23,618
22,493
1,125
1,125
24,743
23,618
86,581
87,706
87,706
88,831

Construction of the Scout Headquarters was completed in 2001 and the lease is held until 25 September 2099. The Insurance rebuild value is £ 353,842 for the Scout Hut and £3,075 for the separate Gazebo, installed autumn 2020.

4) UNRESTRICTED FUNDS

Net receipts/(payments) for the year
Transfers between funds
Contribution (from) Group funds to Sections
Contribution (from) Group funds to Other Funds
Other net transfers between funds
Cash funds at 1 April 2022
Cash funds at 31 March 2023
General
Fund
£
7,257
(5,493)
(189)
(2,000)
15,961
15,536
Designated
Reserves Fund
£
-
-
-
1,000
28,457
29,457
Equipment
Fund
£
(1,979)
-
-
1,000
3,309
2,330
2023
Total
2022
Total
£
£
5,278
1,180
(5,493)
(4,590)
(189)
(1,200)
-
-
47,727
52,337
47,323
47,727

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 of running costs. The trustees consider that the Group should hold a sum equivalent to 4 to 6 months of running costs in the General Fund to cover imminent payments and urgent building repairs should they arise. At 31 March 2023 the balance stood at £15,536, which satisfies this policy.

Page 6

21st ROMSEY (NURSLING & ROWNHAMS) SCOUT GROUP CHARITY NUMBER: 302269 FOR THE YEAR - ENDED 31 MARCH 2023

NOTES TO THE ACCOUNTS (continued)

5) RESTRICTED FUNDS

Section Funds - Group Camp Fund - Target Activities Fund

Subscriptions are received by each section for the running costs of that section. These sums are for use by the individual section only, and do not form part of the General Funds of the Group. The Group Camp fund is used for the Group camp and is also used to support any section where camp costs are greater than income.

Camping Equipment Fund

This fund is for the purchase of camping equipment from grants made which are restricted for this purpose. During the year monies from the fund were spent on tents.

Joint Events

This fund is for any joint section events which is not attributable to a single section.

RECEIPTS
Target Activities
Joint Events
Group Camp / Events
Programme & activities - Scout Section
Grants and donations
PAYMENTS
Target Activities
Joint Events
Group Camp / Events
Programme & activities - Scout Section
Camping Equipment
Net (payments)/receipts
Transfers between funds
Contribution from Group funds to Secti
Other net transfers between funds
Cash funds b/fwd at 1 April 2022
Cash funds c/fwd at 31 March 2023
River Beavers Fund
Wood Beavers Fund
Phoenix Cubs Fund
Taurus Cubs Fund
Endeavour Scouts
Fund
Atlantis Scouts Fund
Peanut Squirrels
Fund
Group Camp Fund
Taget Activities
Fund
Joint Events
Camping Equipment
Total
2023
Total
2022
£
£
£
£
£
£
£
£
£
£
£
£
£
-
-
-
-
-
-
-
-
2,433
-
-
2,433
280
-
-
-
-
-
-
-
-
-
5,745
-
5,745
-
-
-
-
-
-
-
-
3,120
-
-
-
3,120
520
s
140
922
764
160
2,555
930
90
-
-
-
-
5,561
10,179
-
-
-
-
-
-
-
-
-
-
-
-
230
140
922
764
160
2,555
930
90
3,120
2,433
5,745
-
16,859
11,209
-
-
-
-
-
-
-
-
744
-
-
744
363
-
-
-
-
-
-
-
-
-
5,934
-
5,934
-
-
-
-
-
-
-
-
3,541
-
-
-
3,541
868
s
674
1,629
2,250
1,812
3,325
1,169
408
-
-
-
-
11,267
13,597
-
-
-
-
-
-
-
-
-
-
1,328
1,328
-
674
1,629
2,250
1,812
3,325
1,169
408
3,541
744
5,934
1,328
22,814
14,828
(534)
(707)
(1,486)
(1,652)
(770)
(239)
(318)
(421)
1,689
(189)
(1,328)
(5,955)
(3,619)
o
480
636
1,225
1,088
1,000
510
554
-
-
-
-
5,493
4,590
-
-
-
-
-
-
-
-
-
189
-
189
1,200
403
158
426
1,134
890
204
-
1,233
20
-
1,328
5,796
3,625
349
87
165
570
1,120
475
236
812
1,709
-
-
5,523
5,796

Page 7