| Pages | ||
|---|---|---|
| Trustees' Annual Report |
||
| Independent Examiner's |
Report | |
| Statement of Financial Activities | ||
| Balance Sheet | ||
| Notes to the Accounts | 6to12 | |
| Detailed Statement of Financial Activities | 13to 15 |
| Unrestricted | ||||||
|---|---|---|---|---|---|---|
| funds | Total funds | Total funds | ||||
| 2023 | 2023 | 2022 | ||||
| Notes | f | f | f | |||
| Income and | endowments | |||||
| from: | ||||||
| Donations | and legacies | 9,711 | 9,711 | 13,414 | ||
| Other trading activities |
10,931 | 10,931 | ||||
| Investments | 10,466 | 10,466 | 9,324 | |||
| Other | 625 | 625 | 3,682 | |||
| Total | 31,733 | 31,733 | 26,420 | |||
| Expenditure | on: | |||||
| Raising funds | 2,007 | 2,007 | 4,097 | |||
| Charitable | activities | 11,003 | 11,003 | 11,399 | ||
| Other | 7,916 | 7,916 | 8,835 | |||
| Total | 20,926 | 20,926 | 24,331 | |||
| Net gains on | investments | |||||
| Net income | 10,807 | 10,807 | 2,089 | |||
| Transfers between | funds | |||||
| Net income | before | other | ||||
| gains/(losses) | 10,807 | 10,807 | 2,089 | |||
| Other gains | and losses | |||||
| Net movement in funds |
10,807 | 10,807 | 2,089 | |||
| Reconciliation offunds: | ||||||
| Total funds brought | forward | 284,132 | 284,132 | 282,043 | ||
| Total funds carried | forward | 294,939 | 294,939 | 284,132 |
| Sheet Scout Group Balance Sheet at 31March 2023 |
Sheet Scout Group Balance Sheet at 31March 2023 |
||||||
|---|---|---|---|---|---|---|---|
| Charity No. 302272 | 2023 | 2022 | |||||
| f | f | ||||||
| Fixed assets | |||||||
| Tangible assets | 11 | 243,125 | 243,125 | ||||
| 243,125 | 243,125 | ||||||
| Current assets | |||||||
| Debtors | 12 | 37,566 | 30,173 | ||||
| Cash at bank and | in hand | 14,598 | 11,184 | ||||
| 52,164 | 41,357 | ||||||
| Creditors: Amount | falling due within one | year | 13 | (350) | (350) | ||
| Net current assets | 51,814 | 41,007 | |||||
| Total assets less current | liabilities | 294,939 | 284,132 | ||||
| Net assets excluding | pension asset or liability | 294,939 | 284,132 | ||||
| Total net assets | 294,939 | 284,132 | |||||
| The funds ofthe charity | |||||||
| Restricted funds | 14 | ||||||
| Unrestricted funds |
14 | ||||||
| General funds | 294,939 | 284,132 | |||||
| 294,939 | 284,132 | ||||||
| Reserves | 14 | ||||||
| Total funds | 294,939 | 284,132 | |||||
| Approved by the trustees on 28 November |
2023 |
| Fund accoun | Fund accoun | ting | ||||||
|---|---|---|---|---|---|---|---|---|
| Unrestricted | funds | These are available for use at the discretion ofthe trustees in furtherance |
of | the | ||||
| general objects ofthe charity. | ||||||||
| Designated | funds | These are unrestricted funds earmarked by the trustees for particular purposes. |
||||||
| Revaluation | funds | These are unrestricted funds which include a revaluation |
reserve representing | the | ||||
| restatement ofinvestment assets at their market values. |
||||||||
| Restricted | funds | These are available for use subject to restrictions imposed |
by the donor | or | through | |||
| terms ofan appeal. | ||||||||
| Income | ||||||||
| Recognition | of | Income is included in the Statement of Financial Activities |
(SoFA) when | the | charity | |||
| income | becomes entitled to, and virtually certain to receive, the income and the amount of |
|||||||
| the income can be measured with sufficient reliability. |
||||||||
| Income with | related | Where income has related expenditure the income and related expenditure |
is | |||||
| expenditure | reported gross in the SoFA. |
|||||||
| Donations | and | Voluntary income received by way of grants, donations and gifts is included |
in | the | ||||
| legacies | the SoFA when receivable and only when the Charity has |
unconditional | entitlement | |||||
| to the income. | ||||||||
| Tax reclaims | on | Income from tax reclaims is included in the SoFA at the same time as the |
||||||
| donations | and gifts | gift/donation to which it relates. |
||||||
| Donated services | These are only included in income (with an equivalent amount in expenditure) |
|||||||
| and facilities | where the benefit to the Charity is reasonably quantifiable, |
measurable | and | |||||
| material. | ||||||||
| Volunteer | help | The value ofany volunteer help received is not included in the accounts. |
||||||
| Investment | income | This is included in the accounts when receivable. |
||||||
| Gains/(losses) on |
This includes any gain or loss resulting from revaluing investments to market |
value | ||||||
| revaluation | offixed | at the end ofthe year. | ||||||
| assets | ||||||||
| Gains/(losses) on |
This includes any gain or loss on the sale ofinvestments. |
|||||||
| investment | assets |
| 2 | Statement | Statement | of Financial | of Financial | Activities - prior year | |||
|---|---|---|---|---|---|---|---|---|
| Unrestricted | ||||||||
| funds | Total funds | |||||||
| 2022 | 2022 | |||||||
| Income and endowments | from: | |||||||
| Donations | and | legacies | 13,414 | 13,414 | ||||
| Investments | 9,324 | 9,324 | ||||||
| Other | 3,682 | 3,682 | ||||||
| Total | 26,420 | 26,420 | ||||||
| Expenditure | on: | |||||||
| Raising funds | 4,097 | 4,097 | ||||||
| Charitable | activities | 11,399 | 11,399 | |||||
| Other | 8,835 | 8,835 | ||||||
| Total | 24,331 | 24,331 | ||||||
| Net | income | 2,089 | 2,089 | |||||
| Net income before gains/(losses) |
other | 2,089 | 2,089 | |||||
| Other gains and losses: | ||||||||
| Net | movement | in funds | 2,089 | 2,089 | ||||
| Reconciliation | offunds: | |||||||
| Total funds brought | forward | 282,043 | 282,043 | |||||
| Total funds carried | forward | 284,132 | 284,132 | |||||
| 3 | Income from donations | and legacies | ||||||
| Unrestricted | Total | Total | ||||||
| 2023 | 2022 | |||||||
| Membership | fees | 7,323 | 7,323 | 8,128 | ||||
| Fundraising | 2,388 | 2,388 | 5,286 | |||||
| 9,711 | 9,711 | 13,414 | ||||||
| 4 | Income from other trading activities | |||||||
| Unrestricted | Total | Total | ||||||
| 2023 | 2022 | |||||||
| Event | ||||||||
| Group | ||||||||
| Camp and | Beavers | 7,928 | 7,928 | |||||
| Cubs | 1,773 | 1,773 | ||||||
| Explorers | 955 | 955 | ||||||
| Scouts | 275 | 275 | ||||||
| 10,931 | 10,931 |
| 5 | Income fro | m inves | tments | ||||
|---|---|---|---|---|---|---|---|
| Unrestricted | Total | Total | |||||
| 2023 | 2022 | ||||||
| Property income | 9,607 | 9,607 | 7,813 | ||||
| Bank Interest | 859 | 859 | 1,511 | ||||
| 10,466 | 10,466 | 9,324 | |||||
| 6 | Other income | ||||||
| Unrestricted | Total | Total | |||||
| 2023 | 2022 | ||||||
| Donations | 269 | 269 | 1,015 | ||||
| 2,667 | |||||||
| Utility | 356 | 356 | |||||
| income/Equipment/Meeting | |||||||
| 625 | 625 | 3,682 | |||||
| 7 | Expenditure | on raising funds | |||||
| Unrestricted | Total | Total | |||||
| 2023 | 2022 | ||||||
| Costs ofgenerating | income | 4,097 | |||||
| Fundraising | Costs | 2,007 | 2,007 | ||||
| 2,007 | 2,007 | 4,097 | |||||
| 8 | Expenditure | on charitable | activities | ||||
| Unrestricted | Total | Total | |||||
| 2023 | 2022 | ||||||
| Expenditure | on Activities | 9,711 | 9,711 | 10,406 | |||
| Badges | 1,292 | 1,292 | 993 | ||||
| 11,003 | 11,003 | 11,399 |
| 9 | Other expenditure | |||||
|---|---|---|---|---|---|---|
| Unrestricted | Total | Total | ||||
| 2023 | 2022 | |||||
| Uniforms | 41 | 41 | 119 | |||
| 709 | ||||||
| Camping Equipment |
1,058 | 1,058 | ||||
| Activity Equipment | 520 | 520 | ||||
| Other Bank charges | 169 | 169 | ||||
| Premises costs | 5,778 | 5,778 | 6,623 | |||
| General administrative | costs | 307 | ||||
| Legal and professional | costs | 350 | 350 | 1,077 | ||
| 7,916 | 7,916 | 8,835 | ||||
| 10 | Staff costs | |||||
| No employee received |
emoluments | in excess off60,000. | ||||
| 11 | Tangible fixed assets | |||||
| Cost or revaluation | ||||||
| At 1April 2022 | 233,160 | 9,965 | 243,125 | |||
| At 31March 2023 | 233,160 | 9,965 | 243,125 | |||
| Net book values | ||||||
| At 31March 2023 | 233,160 | 9,965 | 243,125 | |||
| At 31March 2022 | 233,160 | 9,965 | 243,125 | |||
| 12 | Debtors | |||||
| 2023 | 2022 | |||||
| Other debtors | 30,708 | 30,173 | ||||
| Prepayments and accrued income |
6,858 | |||||
| 37,566 | 30,173 | |||||
| 13 | Creditors: | |||||
| amounts falling due within one year |
||||||
| 2023 | 2022 | |||||
| f | f | |||||
| Accruals | 350 | 350 | ||||
| 350 | 350 |
| Incoming | ||||||||
|---|---|---|---|---|---|---|---|---|
| resources | At 31 | |||||||
| (including | Resources | March | ||||||
| At 1April | other gains/losses |
expended | 2023 | |||||
| 2022 | ) | |||||||
| f | ||||||||
| Restricted funds: | ||||||||
| Unrestricted | funds: | |||||||
| General funds | 284,132 | 31,733 | (20,926) | 294,939 | ||||
| Total funds | 284,132 | 31,733 | (20,926) | 294,939 | ||||
| 15 | Analysis ofnet | assets between | funds | |||||
| Unrestricted | Restricted | |||||||
| Total | ||||||||
| funds | funds | |||||||
| Fixed assets | 243,125 | 243,125 | ||||||
| Net current assets | 51,814 | 51,814 | ||||||
| 51,814 | 243,125 | 294,939 | ||||||
| 16 | Reconciliation | ofnet debt | ||||||
| At 31 | ||||||||
| At 1April | March | |||||||
| 2022 | Cash flows | 2023 | ||||||
| f | ||||||||
| Cash and cash | equivalents | 11,184 | 3,414 | 14,598 | ||||
| 11,184 | 3,414 | 14,598 | ||||||
| Net debt | 11,184 | 3,414 | 14,598 |
| 2023 | 2022 | |||
|---|---|---|---|---|
| f | f | |||
| Cash flows from operating | activities | |||
| Net income per Statement | of Financial Activities | 10,807 | 2,089 | |
| Adjustments for: |
||||
| Dividends, interest and |
rents from investments | (11,091) | (13,006) | |
| Increase in trade and other receivables |
(7,393) | (13) | ||
| Net cash used in operating | activities | (7,677) | (10,930) | |
| Cash flows from investing | activities | |||
| Dividends, interest and |
rents from investments | 11,091 | 13,006 | |
| Net cash from investing activities |
11,091 | 13,006 | ||
| Net cash from financing activities |
||||
| Net increase in cash and cash equivalents |
3,414 | 2,076 | ||
| Cash and cash equivalents | atthe beginning | ofthe year | 11,184 | 9,108 |
| Cash and cash equivalents | atthe end ofthe | year | 14,598 | 11,184 |
| Components ofcash and cash equivalents |
||||
| Cash and bank balances | 14,598 | 11,184 | ||
| 14,598 |
| Unrestricted | ||||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| funds | Total funds | Total funds | ||||||||
| 2023 | 2023 | 2022 | ||||||||
| f | f | f | ||||||||
| Income and | endowments | from: | ||||||||
| Donations | and legacies | |||||||||
| 7,323 | 7,323 | 8,128 | ||||||||
| 2,388 | 2,388 | 5,286 | ||||||||
| 9,711 | 9,711 | 13,414 | ||||||||
| Other trading | activities | |||||||||
| 7,928 | 7,928 | |||||||||
| 1773 | 1,773 | |||||||||
| 955 | 955 | |||||||||
| 275 | 275 | |||||||||
| 10,931 | 10,931 | |||||||||
| Investments | ||||||||||
| 9,607 | 9,607 | 7,813 | ||||||||
| 859 | 859 | 1,511 | ||||||||
| 10,466 | 10,466 | 9,324 | ||||||||
| Other | ||||||||||
| 269 | 269 | 1,015 | ||||||||
| 2,667 | ||||||||||
| 356 | 356 | |||||||||
| 625 | 625 | 3,682 | ||||||||
| Total income | and endowments | 31,733 | 31,733 | 26,420 | ||||||
| Expenditure | on: | |||||||||
| Costs ofgenerating | donations | and | ||||||||
| legacies | ||||||||||
| 4,097 | ||||||||||
| 4,097 | ||||||||||
| Costs ofother | trading | activities | ||||||||
| 2,007 | 2,007 | |||||||||
| 2,007 | 2,007 | |||||||||
| Total ofexpenditure funds |
on | raising | 2,007 | 2,007 | 4,097 | |||||
| Charitable | activities | |||||||||
| 9,711 | 9,711 | 10,406 | ||||||||
| 1,292 | 1,292 | 993 | ||||||||
| 11,003 | 11,003 | 11,399 | ||||||||
| Total ofexpenditure activities |
on | charitable | 11,003 | 11,003 | 11,399 | |||||
| Other expenditure |
| 41 | 41 | 119 | ||
|---|---|---|---|---|
| 709 | ||||
| 1,058 | 1,058 | |||
| 520 | 520 | |||
| Other interest payable | 169 | 169 | ||
| 1,788 | 1,788 | 828 | ||
| Premises costs | ||||
| Rates | 1,011 | 1,011 | 1,716 | |
| Light, heat and power | 2,055 | 2,055 | 1,592 | |
| Premises insurances | 196 | 196 | 2,952 | |
| Premises repairs and maintenance |
2,516 | 2,516 | 226 | |
| Other premises costs | 137 | |||
| 5,778 | 5,778 | 6,623 | ||
| General administrative | costs, | |||
| including depreciation |
and | |||
| amortisation | ||||
| Telephone, fax and broadband |
307 | |||
| 307 | ||||
| Legal and professional | costs | |||
| Accountancy and bookkeeping |
350 | 350 | 1,077 | |
| 350 | 350 | 1,077 | ||
| Total ofexpenditure of |
other costs | 7,916 | 7,916 | 8,835 |
| Total expenditure | 20,926 | 20,926 | 24,331 | |
| Net gains on investments | ||||
| Net income | 10,807 | 10,807 | 2,089 | |
| Net income before other gains/(losses) |
10,807 | 10,807 | 2,089 | |
| Other Gains | ||||
| Net movement in funds |
10,807 | 10,807 | 2,089 | |
| Reconciliation offunds: | ||||
| Total funds brought forward |
284,132 | 284,132 | 282,043 | |
| Total funds carried forward | 294,939 | 294,939 | 284,132 |