## **21[st ] Romsey (Nursling & Rownhams) Scout Group**
## Trustees’ annual report for the year ending 31 March 2026
## Reference details
Registered charity number: 302269
Scout Association registration number: 10014441
Website: https://www.21stromsey.co.uk/
Address of headquarters: 21[st ] Romsey 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 two Squirrel sections (the core age range being children who are 4 and 5 years old), two Beaver sections (6 and 7 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 which, in consultation with the young people, devises an enjoyable 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.
2025-26 Trustee report Approved 9 June 2026
1
The principal awards are divided into two groups:
- Challenge Awards: these are core badges which cover areas such as outdoor and indoor skills, teamwork, leadership, world-awareness and adventure.
- Activity Badges: a wide range of badges enabling the young person to show proficiency in almost any sport or hobby that might interest them, or additional skills in areas such as camping, navigation and first-aid.
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.
The Group also oversees a sub-section that engages in target activities: shooting, archery, crossbow and throwing-axes.
An Explorer Scout section (14 to 17 years), which is the responsibility of the Romsey Scout District, meets at our HQ and links with us through a partnership agreement.
## Achievements and performance
At the time of the January 2026 census our membership had dropped significantly, with the number of young people decreasing from 163 in January 2025 to 136. Although a causal link is difficult to prove it should be noted that there has long been a direct relationship between the number of leaders in the sections and the youth membership. Consequently, from February 2026 we embarked on a sustained recruitment campaign for adult volunteers. We are also renewing our focus on supporting and training existing leaders. Despite this, long-term and temporary vacancies in the leadership team means that one of our Squirrel Dreys, for children aged 4 and 5, will have to close from the May halfterm 2026. Depending on their age the children will be offered places in either the other Drey or one of the Beaver sections.
## **21st Romsey Uniformed Membership 2015 - 2026**
**----- Start of picture text -----**
210 42
180 36
150 30
120 24 Number of Young
People
90 18
Number of adults in
60 12 sections
30 6
0 0
Year
Number of Adults
Number of Young People
**----- End of picture text -----**
2025-26 Trustee report Approved 9 June 2026
2
All sections continue to run active programmes, which engage the young people as they work towards gaining badges. However, in some cases this has required additional support from leaders of other sections or from trustees – a situation that is not sustainable. Regardless of this, several opportunities have been given for the young people to experience sleepovers or camping; events that have encouraged their self-reliance in ways appropriate to their age. The Group was well represented at camps and challenges organised by Romsey Scout District, and at the annual St George’s Day celebration in Romsey Abbey. We thank the members of the local parish church for again allowing us to participate in their Remembrance Day commemorations. We are also grateful to the Test Valley Borough Council for the generous grant of £1,000, awarded through the Councillors’ Community Grant Scheme, that enabled us to purchase a portable defibrillator which can be made available for camps and other off-site events.
The Group’s international events fund has contributed £300 towards each of the costs of the nine 21st Scouts and ex-21st Scouts who will be attending either the 2027 World Scout Jamboree in Poland or Project 27, a trip to the USA organised by Hampshire County Scouts.
As well as providing fantastic programmes for our own young people many of our leaders assist at events run by the Scout District. However, the number of formal roles at District level held by leaders of our Group has decreased somewhat as focus has been needed closer to home. The 21[st] Romsey Target Sports team continue to thrive and be a resource, providing opportunities for the young people of other Groups and training for leaders.
Changes made by the national Scout Association over the past few years transferred many operational responsibilities, from what was then the Executive Committee to the Group Leadership Team. At the moment this Team consists almost exclusively of leaders from the sections who, as can be seen from the above, already have enough to do. Therefore, we would welcome more nonuniformed volunteers to take a lead on matters such as maintenance, administration and fund-raising.
The Trustees would like to express their sincere thanks and admiration for all that our leaders have done in what has sometimes been a challenging year and are confident that we can work together to ride-out these temporary difficulties.
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 UK Scouting operates. As a charity the Group is also governed by the Charity Commission of England and Wales. As previously stated, over the past few years the national Scout Association has introduced changes to the structure of the organisation, which are designed to enhance the governance arrangements, whilst creating more flexible opportunities for adults to participate.
Within the Group the adult leaders and supporters give their time and expertise voluntarily, without remuneration, to help the development of young people. We are led by the Group Lead Volunteer, 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 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 must conform to the requirements of the Charity Commission.
2025-26 Trustee report Approved 9 June 2026
3
## Trustees
In accordance with the changes mentioned above, from the 2023 AGM the Group’s Executive Committee was renamed the Trustee Board, which better reflects its responsibilities in that area. Section team leaders are no longer automatically eligible to be on the Board, and the number of trustees has reduced to a maximum of 12. The trustees work together to make sure that 21[st ] Romsey Scout Group is run safely and in compliance with the applicable rules and standards[3] . At the heart of their role is a focus on strategy, performance and assurance of good governance.
Between 1 April 2025 and 31 March 2026 the Board met seven times to ensure that:
- a. the charity is
- well managed
- carrying out its purposes for the public benefit
- complying with the charity’s governing document and the law
- managing the charity’s resources responsibly
- b. the charity is operating in compliance with the requirements of the Charity Commission and POR, including effective management of each of the Scout Association’s key policies.
- c. young people are meaningfully involved in decision making at all levels
- d. the Group has sufficient resources (funds, people, property and equipment) available to meet the planned work of the Group, including delivery of the high-quality programme for the young people and the resource requirements of the adults’ training programme.
In addition to routine matters, over the past year activities of the Board included:
- reviewing and updating the Group’s Financial governance policy
- reviewing and updating the Group’s Expense claim and invoice payment guidelines
- introducing a separate Expense card policy
- developing a risk register
- completion of a Declaration of interests policy for Trustees
- completion of a Group-wide Environmental policy
Consideration of our environmental impact and the finances of the Group led us to examine the cost of heating the HQ. A three-stage plan has been implemented to (i) place a warm-air curtain over the main door, (ii) replace the external doors and (iii) insulate the roof. Unfortunately, two grant applications proved unsuccessful so this project has not progressed as quickly as originally hoped.
The following served as trustees during the year ending 31 March 2026. The Group Lead Volunteer (previously termed the Group Scout Leader) is an _ex officio_ member of the Board, the others are appointed by the Group Council[4] or co-opted by the existing Board. Unless otherwise indicated the individuals were appointed prior to 1 April 2025 and re-appointed at the 2025 AGM.
(Continued on the next page)
2025-26 Trustee report Approved 9 June 2026
4
|Name|Specific role (if any) on
the Committee|Dates of service if not for the whole year|
|---|---|---|
|Randell McKay|Chair||
|Cameron Beale|Group Lead Volunteer||
|Jason Phelps|Treasurer||
|Gillian McKay|Secretary||
|Sharon Archer|||
|Julie Nash|||
|Andrew Pickles||Until 8 July 2025|
|Jon Fouch||Appointed by Group Council 8 July 2025|
|David Cookson||Co-opted by theBoardfrom 25 September 2025|
|Christopher Horgan||Co-opted by the Board from 25 September 2025|
|Ian Biondani||Co-opted by the Board from 20 November 2025|
|Alice Hillman||Co-opted by theBoardfrom 20November 2025|
## Financial review
Further information is given in the annual accounts, but a summary of receipts and payments for the year ending 31 March 2026 is:
||Unrestricted funds
2025 - 26|Restricted Funds
2025 - 26|Total
2025 - 26|Total
2024 - 25|
|---|---|---|---|---|
|Receipts|£36,815|£18,924|£55,739|£58,295|
|Payments|£30,059|£22,372|£52,431|£51,083|
|Net receipts /
(payments)|£6,756|(£3,448)|£3,308|£7,212|
|Net transfers
between funds|(£5,420)|£5,420|-|-|
|Cash funds at
31 March|£45,512|£13,025|£58,537|£55,229|
## 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 2026 the balance stood at £11,660 which satisfies this policy.
The Group Trustee Board 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.
2025-26 Trustee report Approved 9 June 2026
5
## Investment policy
The Group has adopted a low-risk strategy to investment, trying to keep pace with inflation rather than speculate in the hope of higher return. Previously longer-term funds were invested in two savings accounts of Virgin Bank but during the year the local branch closed, making these pass-book accounts inconvenient to run. The Virgin accounts were closed, intending to invest this money in an easy-access savings account with Hampshire Trust Bank (HTB), however the opening of this account was not completed until 2 April 2026. Consequently, at the year-end almost all of the Group’s funds were held in a TSB current account, with minor amounts in cash and on pre-loaded Equals cards.
## Signatories to bank account
Payments or withdrawals from the Group’s TSB bank account requires authorisation by two of the following: Any two from Jason Phelps, Sharon Archer, Randell McKay, Julie Nash.
The new HTB savings account will only accept payments from, or pay into, the TSB account.
## Independent examiner of accounts
Linda Purkess 1 Fairway Gardens SO16 8JJ
## Declaration
The Trustees declare that they have approved the Trustees’ report above. Approved by the Trustee Board on 9 June 2026. The Chair of the 21[st] Romsey Trustee Board holds the original, signed copy.
Signed on behalf of the Trustees:
## RJW McKay
Name: Randell McKay Position: Chair of Trustee Board, 21[st ] Romsey Scout Group Date: 9 June 2026
## 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 Trustee Boards: -
https://www.scouts.org.uk/volunteers/volunteer experience/teams/trustee-boards/
4. The Group Scout Council is the electoral body which supports Scouting in the Scout Group, and is the body to which the Group Trustee Board 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, Young Leaders; other eligible supporters; the Romsey District Commissioner and the Romsey District Chair of Scouting.
2025-26 Trustee report Approved 9 June 2026
6
# **21ST ROMSEY (NURSLING AND ROWNHAMS) SCOUT GROUP**
**ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2026**
**Charity Number: 302269**
## **21st ROMSEY (NURSLING & ROWNHAMS) SCOUT GROUP**
## **Charity Number: 302269**
## **ACCOUNTS FOR THE YEAR ENDED**
## **31 MARCH 2026**
## **INDEX**
|Trustee Responsibilities in relation to the accounts
Independent Examiner’s Report
Receipts and Payments Account
Statement of Assets and Liabilities
Notes to the Accounts
1) Accounting Policies
2) Investment Policy
3) Fixed Assets
4) Unrestricted Funds
5) Restricted Funds|**Page**|
|---|---|
||1
2
3
4
5
5
5
5
6|
## **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 1
## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES**
I report to the trustees on my examination of the accounts of the 21st Romsey (Nursling and Rownhams) Scout Group (registered charity number 302269) for the year ended 31 March 2026, which comprise of the Receipts and Payments Account, the Statement of Assets and Liabilities and the related notes.
## **Responsibilities and basis of report**
As the charity's trustees, 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 21st Romsey (Nursling and Rownhams) 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 which gives me cause to believe that in, any material respect:
- the accounting records were not kept in accordance with section 130 of the Charities Act; or
- the accounts did not accord with the accounting records; or
- 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.
Signed: L J Purkess
Linda Purkess ACA 1 Fairway Gardens Rownhams SO16 8JJ
Date: 18 June 2026
Page 2
**21st ROMSEY (NURSLING & ROWNHAMS) SCOUT GROUP CHARITY NUMBER: 302269 RECEIPTS AND PAYMENTS ACCOUNT**
**FOR THE YEAR - ENDED 31 MARCH 2026**
|**RECEIPTS**
Donations, legacies and similar income
Section Membership Fees - Squirrels, Beavers, Cubs & Scouts
Scouting Programme and Activities
Joint Section Events - Other
Joint Section Events - District Camp
Rental Income from Letting Of HQ
Target Activities
Donations
Gift Aid
Contribution towards Group Branded Uniform
Grants
Fundraising income
Investment income
Interest from Virgin Money Deposit Account
Interest from Virgin Money Notice Account
**TOTAL RECEIPTS**
**PAYMENTS**
Charitable payments
Membership Fees to National/County/District Scouts
Scouting Programme and Activities
Joint Section Events
Uniform and Mileage
Other Premises Costs
Premises Insurance
Premises Electricity
Camping Equipment
Target Activities
Badges
Website
Accounting Software
AGM Expenses
Administration Fees for Cash Collection
Sundry Payments
Fundraising Costs
**TOTAL PAYMENTS**
Net Receipts/(Payments)
Contribution (from) Group Funds to Sections
**NET MOVEMENT IN FUNDS**
Cash funds at 1 April 2025
Cash funds at 31 March 2026||Unrestricted
Funds
(note 4)
£
24,320
-
522
-
4,449
-
2,307
3,621
-
35,219
1,000
57
78
461
539
36,815
£
9,425
3,000
119
1,153
7,869
2,028
3,379
298
-
855
-
172
202
1,559
-
30,059
-
30,059
6,756
(5,420)
1,336
44,176
45,512||Restricted
Funds
(note 5)
£
-
6,622
3,540
4,051
-
4,711
-
-
-
18,924
-
-
-
-
-
18,924
£
-
11,969
6,877
-
-
-
-
-
3,526
-
-
-
-
-
-
22,372
-
22,372
(3,448)
5,420
1,972
11,053
13,025|**2026**
**Total**
**Funds**
**£**|**2026**
**Total**
**Funds**
**£**|2025
Total
Funds
£
24,924
10,896
1,912
1,450
7,794
1,385
2,470
3,476
-
54,307
2,200
1,495
138
155
293
58,295
£
10,970
14,264
2,048
87
9,428
1,955
5,708
1,568
501
1,205
10
95
292
1,555
-
49,686
1,397
51,083
7,212
-
7,212
48,017
55,229|
|---|---|---|---|---|---|---|---|
|||||||||
|||||||**24,320**
**6,622**
**4,062**
**4,051**
**4,449**
**4,711**
**2,307**
**3,621**
**-**
**54,143**||
|||||||||
|||||||**1,000**||
|||||||||
|||||||**57**||
|||||||||
|||||||**78**
**461**
**539**||
|||||||||
|||||||**55,739**||
|||||||**£**||
|||||||**9,425**
**14,969**
**6,996**
**1,153**
**7,869**
**2,028**
**3,379**
**298**
**3,526**
**855**
**-**
**172**
**202**
**1,559**
**-**
**52,431**||
|||||||||
|||||||**-**||
|||||||||
|||||||**52,431**||
|||||||||
|||||||**3,308**
**-**||
|||||||||
|||||||**3,308**||
|||||||||
|||||||**55,229**||
|||||||||
|||||||**58,537**||
Page 3
## **21st ROMSEY (NURSLING & ROWNHAMS) SCOUT GROUP CHARITY NUMBER: 302269 STATEMENT OF ASSETS AND LIABILITIES FOR THE YEAR - ENDED 31 MARCH 2026**
|**21**
**st**
**ROMSEY (NURSLING & ROWNHAMS) SCOUT GROUP**
**CHARITY NUMBER: 302269**
**STATEMENT OF ASSETS AND LIABILITIES**
**FOR THE YEAR- ENDED 31 MARCH 2026**||||||||
|---|---|---|---|---|---|---|---|
|**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
Accrued rental income from letting of HQ
Insurance premium 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**
Expenses incurred but not yet invoiced
Deposits received in advance for camps
There are no known material contingent liabilities or future obligations.
The notes on pages 5 and 6 form part of these accounts.|U|nrestricted
Funds
(note 4)
£
45,512
-
-
-
-
45,512
£
3,785
-
1,281
1,906
6,972
£
3,023
4,145
20,098
7,996
11,273
1,629
1,422
204
3,174
52,964
£
-
-
-||R|estricted
Funds
(note 5)
£
12,390
-
-
-
635
13,025
£
-
-
-
0
£
80,185
-
-
-
-
-
-
-
-
80,185
£
-
2,359
2,359|**2026**
**Total**
**Funds**
**£**
**57,902**
**-**
**-**
**-**
**635**
**58,537**
**£**
**3,785**
**-**
**1,281**
**1,906**
**6,972**
**£**
**83,208**
**4,145**
**20,098**
**7,996**
**11,273**
**1,629**
**1,422**
**204**
**3,174**
**133,149**
**£**
**-**
**2,359**
**2,359**|2025
Total
Funds
£
11,959
10,299
32,189
-
782
55,229
£
3,594
159
1,390
1,660
6,803
£
84,332
4,145
27,385
10,894
15,359
2,219
1,938
278
4,324
150,874
£
-
1,550
1,550|
|||||||||
|**The above accounts were approved by the Trustees on 9 June 2026 and signed on their behalf by:**|**The above accounts were approved by the Trustees on 9 June 2026 and signed on their behalf by:**|**The above accounts were approved by the Trustees on 9 June 2026 and signed on their behalf by:**|
|---|---|---|
|Randell McKay|||
|**………………………………………………………..**|**Randell McKay**|**(Chair)**|
|Jason Phelps|||
|**……………………………………………………….**|**Jason Phelps**|**(Treasurer)**|
Page 4
**21st ROMSEY (NURSLING & ROWNHAMS) SCOUT GROUP CHARITY NUMBER 302269 FOR THE YEAR - ENDED 31 MARCH 2026 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 a mainstream bank. During this financial year the monies previously held within a Virgin Charity Deposit Account and in a Virgin Charity 95 days Notice Account were closed and transferred into the main current account with TSB. In April 2026 the trustees agreed to transfer £40,000 into a savings account with Hampshire Trust Bank.
## **- 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
1,002
41
1,043
**3,023**
3,064||Restricted
HQ fund
£
107,258
-
107,258
25,990
1,083
27,073
**80,185**
81,268|**2026**
**Total**
**£**
**111,324**
**-**
**111,324**
**26,992**
**1,124**
**28,116**
**83,208**
84,332|2025 Total
£
111,324
-
111,324
25,868
1,124
26,992
84,332
85,456|
|---|---|---|---|---|---|---|
Construction of the Scout Headquarters was completed in 2001 and the lease is held until 25 September 2099. The Insurance rebuild value is £ 520,000 for the Scout Hut and £3,075 for the separate Gazebo, installed autumn 2020.
## **4) UNRESTRICTED FUNDS**
The General Fund is an unrestricted fund, available for the general purposes of the charity. The trustees have set aside funds in a designated international events fund to support young people to attend international scouting events. The designated Buildings fund is to cover any future major costs to the HQ. This year some of the designated equipment fund has been used to replace old tents.
|Net receipts/(payments) for the year
Transfers between funds
Contribution (from) Group funds to Sections
Contribution (from) Group funds to Other Funds
Cash funds at 1 April 2025
Cash funds at 31 March 2026||General
Fund
£
8,261
(5,420)
-
8,819
11,660||Designated
International
Events Fund
£
(1,207)
-
-
2,900
1,693||Designated
Buildings Fund
£
-
-
-
30,457
30,457||Equipment
Fund
£
(298)
-
-
2,000
1,702|**2026**
**Total**
**£**
**6,756**
**(5,420)**
**-**
**44,176**
**45,512**|2025 Total
£
8,246
(6,018)
-
41,948
44,176|
|---|---|---|---|---|---|---|---|---|---|---|
## **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 2026 the balance stood at £11,660 which satisfies this policy.
Page 5
**21st ROMSEY (NURSLING & ROWNHAMS) SCOUT GROUP CHARITY NUMBER: 302269 FOR THE YEAR - ENDED 31 MARCH 2026 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 Unrestricted Funds of the Group. The Group Camp fund is used to support any section where camp costs are greater than income.
## **Joint Events**
This fund is for any joint section events which is not attributable to a single section.
|**RECEIPTS**
Target Activities
Joint Events
Programme & activities - Scout Sections
**PAYMENTS**
Target Activities
Joint Events
Programme & activities - Scout Sections
Net (payments)/receipts
Transfers between funds
Contribution from Group funds to Sections
Cash funds b/fwd at 1 April 2025
Cash funds c/fwd at 31 March 2026|Acorn Squirrels
Fund
Peanut Squirrels
Fund
River Beavers Fund
Wood Beavers
Fund
Phoenix Cubs Fund
Taurus Cubs Fund
Atlantis Scouts
Fund
Endeavour Scouts
Fund
Group Camp Fund
Target Activities
Fund
Joint Events:
Others
Joint Events:
District Camp
**Total**
**2026**
£
£
£
£
£
£
£
£
£
£
£
£
**£**
-
-
-
-
-
-
-
-
-
4,711
-
-
**4,711**
-
-
-
-
-
-
-
-
-
-
3,540
4,051
**7,591**
(92)
(42)
470
438
1,720
396
378
3,354
-
-
-
-
**6,622**
(92)
(42)
470
438
1,720
396
378
3,354
-
4,711
3,540
4,051
**18,924**
-
-
-
-
-
-
-
-
-
3,526
-
-
**3,526**
-
-
-
-
-
-
-
-
-
-
1,940
4,937
**6,877**
436
448
1,020
635
1,440
816
1,532
5,642
-
-
-
-
**11,969**
436
448
1,020
635
1,440
816
1,532
5,642
-
3,526
1,940
4,937
**22,372**
(528)
(490)
(550)
(197)
280
(420)
(1,154)
(2,288)
-
1,185
1,600
(886)
**(3,448)**
475
538
450
725
938
525
775
1,174
-
(180)
-
-
**5,420**
571
897
479
350
-
130
1,638
1,981
812
2,438
307
1,450
**11,053**
518
945
379
878
1,218
235
1,259
867
812
3,443
1,907
564
**13,025**|Total
2025
£
1,385
1,450
10,896
13,731
501
-
14,264
14,765
(1,034)
6,018
6,069
11,053|
|---|---|---|
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