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2025-03-31-accounts

1[st] SHEET (ST MARY’S) SCOUT GROUP

1[st] SHEET (ST MARY’S) SCOUT GROUP

REGISTERED CHARITY NUMBER 302272

ACCOUNTS and TRUSTEES REPORT

FOR THE YEAR ENDED 31 MARCH 2025

Page 1 of 12

1[ST] SHEET (ST MARY’S) SCOUT GROUP

REGISTERED CHARITY NUMBER 302272

ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

Page CHARITY INFORMATION.............................................................................................................................3 TRUSTEES ANNUAL REPORT.......................................................................................................................4 INDEPENDENT EXAMINERS REPORT...........................................................................................................5 STATEMENT OF FINANCIAL ACTIVITIES....................................................................................................6-7 BALANCE SHEET..........................................................................................................................................8 NOTES TO THE ACCOUNTS....................................................................................................................9-11 SOFA ANALYSES........................................................................................................................................12

Page 2 of 12

1[ST] SHEET (ST MARY’S) SCOUT GROUP

CHARITY INFORMATION

Trustees: M.Harvey – Chair
H.E.Hughes (resigned)
S.Humphrey (resigned)
J.Upfeld (resigned)
G.R.Hounslow (5/12/2023)
L. Blais (23/7/23) – Treasurer
Y.Smith
L.Saloto (resigned)
Charity Number: 302272
Independent Examiner: Mr G R Beer MA (Cantab) FCA
4, Chilgrove House, Marden Way
Petersfeld
Hampshire
GU31 4PU
Bankers: Lloyds Bank
High Street
Petersfeld
Hants
GU32

Page 3 of 12

1[ST] SHEET (ST MARY’S) SCOUT GROUP

TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2025

SHEET SCOUTS TRUSTEES REPORT

GLV Report

The GLV team now consists of Ed and Gemma after Georgina stepped down.

There have been some changes in leadership in the sections but despite this the sections have continued to provide a variety of Scouting activities.

The 2 Beaver groups offered family camp with parents and carers in addition to sleepovers without.

Cubs enjoyed a slightly rainy joint camp with a magical theme. They also took part in District sports day and the always enjoyable Box Kart Supreme meeting other Cubs from England, Wales, Scotland and Ireland.

Scouts managed one night expeditions and a weekend camp in the summer. They also helped out with the fencing for the local firework display.

Explorers enjoyed their annual week long camp.

All sections had the chance to kayak on Petersfield Lake.

Our thanks, as always, go out to the leaders who give up their time to provide so many opportunities to the young people of Sheet Scouts.

Treasurer report As at the 6[th] May 2025

1) Bank accounts analysis

Our current situation on cash and deposit holdings is strong, liquid, invested in deposit accounts that are protected under the government scheme FSCS and/or regulated by FCA:

2) Financial Accounts as at 31/3/2025

The financial information for our financial accounts for the year ending on the 31/3/2025 has been submitted to our Independent Examiner. He has generated his first draft report. The accounts show a healthy income for the year at £41,865 . Our expenses have been under control and added up to £26,484. We have claimed from HMRC £953.70 for the year 2020/21 and we were successful in our efforts. More years of Gift Aids claims are in progress. Additional parent’s declarations would significantly increase our next claims.

Our total net surplus for the year is standing at £15,380. This means that our net equity stands at £318,748 as at the 31/3/2025.

The narrative on pages 3 and 4 is last year’s wording and needs to be updated in due course with the Chairman’s and the GSL’s reports.

Page 4 of 12

1[ST] SHEET (ST MARY’S) SCOUT GROUP

Luc Blais Trustee and Treasurer 6[th] May 2025

INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES ON THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

I report to the trustees on my examination of the accounts of 1[st] .Sheet (St Mary’s) Scout Group for the year ended 31 March 2025.

Responsibilites and Basis of Report

As the trustees of the Charity you are responsible for the preparation of the accounts in accordance with the Charities Act 2011 (“the Act”).

I report in respect of my examination of the Charity’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed the applicable Directions given by the Charity Commission under section 145(5)b of the 2011 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 giving me cause to believe that in any material respect:

1.accounting records were not kept in respect of the Charity as required by section 130 of the Act; or

2 the accounts do not accord with those records; or

3.the accounts do 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.

G R Beer MA FCA 4, Chilgrove House Marden Way Petersfield, Hampshire GU31 4PU ………………………………..2025

Page 5 of 12

1[st] SHEET (ST MARY’S) SCOUT GROUP

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025

2025………………………………………………………………. 2024…………………………………………………………….

Note
Incoming Resources
Membership Fees
Fund Raising
Camp & Beavers
Cubs Camp
Explorers and Scouts
Property Income
Bank Interest
Donatons & Other Income
Total resources incoming
Resources Expended
Actvites
Fund Raising Costs
Badges & Uniforms
Camping Equipment
District Contributon
Overheads
Legal & Professional Costs
Bank Charges
Total resources expended		 Unrestricted
Funds
£
13,078
1,676
5,754
760
4,482
11,743
2,475
1,897
41,865
15,379
0
294
182
2,762
7,484
300
84
£26,485		 Restricted
Funds
£
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
£0		 Endowment
Fund
£
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
£0		 Totals
2025
£
13,077
1,676
5,754
760
4,482
11,743
2,475
1,897
41,865
15,379
0
294
182
2,762
7,484
300
84
£26,485		 Unrestricted
Funds
£
9,839
184
3,990
3,825
1,334
11,743
1,684
1,688
37,797
14,133
0
0
0
7,901
6,920
350
64
£29,368		 Restricted
Funds
£
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
£0		 Endowment
Fund
£
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
£0		 Totals
2024
£
9,839
184
3,990
3,825
1,334
11,743
1,684
1,688
37,797
14,133
0
0
0
7,901
6,920
350
64
£29,368

Page 6 of 12

1[ST] SHEET (ST MARY’S) SCOUT GROUP

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025 (Contnued)

2005 ---------------------
Note
Unrestricted
Funds
£
Net Incoming resources /
(resources expended)
15,380
Transfer between funds
0
Funds brought forward at 1
April 2023
303,368
Funds carried forward at 31
March 2024
£318,748		 -----------------------
Restricted
Funds
£
0
0
0
£0		 ------------------------
Endowment
Fund
£
0
0
0
£0		 ------- 2004…………………………………………………………………………………….
Totals
2025
£
Unrestricted
Funds
£
Restricted
Funds
£
Endowment
Fund
£
Totals
2024
£
15,380
8,429
0
0
8,429
0
0
0
0
0
303,368
294,939
0
0
294,939
£318,748
£303,368
£0
£0
£303,368		 ------- 2004…………………………………………………………………………………….
Totals
2025
£
Unrestricted
Funds
£
Restricted
Funds
£
Endowment
Fund
£
Totals
2024
£
15,380
8,429
0
0
8,429
0
0
0
0
0
303,368
294,939
0
0
294,939
£318,748
£303,368
£0
£0
£303,368
£303,368

Page 7 of 12

1[ST] SHEET (ST MARY’S) SCOUT GROUP

BALANCE SHEET

BALANCE SHEET
AS AT 31 MARCH 2025 2025…………………………………………………………………………………….. 2024…………………………………………………………………………………….
Unrestricted Restricted Endowment Totals Unrestricted Restricted Endowment Totals
Funds Funds Fund 2025 Funds Funds Fund 2024
Note £ £ £ £ £ £ £ £
Fixed Assets
Tangible Assets 2 241,232 0 0 241,232 242,129 0 0 242,129
Total Fixed Assets 241,232 0 0 241,232 243,125 0 0 243,125
Current Assets
Debtors and prepayments 8,028 0 0 8,028 4,028 0 0 4,028
CCLA Investment Account 50,665 0 0 50,665 32,201 0 0 32,201
Bank Current Account 19,123 0 0 19,123 27,349 0 0 27,349
Total Current Assets 77,816 0 0 77,816 63,578 0 0 63,578
CreditorsAmounts falling
due within one year		 8 300 0 0 300 (2,339) 0 0 (2,339)
Net Current Assets 77,516 0 0 77,516 61,239 0 0 61,239
Net Assets £318,748 £0 £0 £318,748 £303,368 £0 £0 £303,368
The Funds of the Charity:
Unrestricted Funds 318,748 0 0 318,748 303,368 0 0 303,368
Restricted Funds 0 0 0 0 0 0 0 0
Endowment Fund 0 0 0 0 0 0 0 0
Total Charity Funds £318,748 £0 £0 £318,748 £303,368 £0 £0 £303,368

We approve the attached accounts and confirm that we have made available all relevant records and information for their preparation.

Mr Harvey - Chairman …………………..2025 The notes on pages 14 to 17 form part of these accounts.

Page 8 of 12

1[st] SHEET (ST MARY’S) SCOUT GROUP

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

1. Accountng Policies

(a) Basis of preparaton and assessment of going concern

The financial statements have been prepared in accordance with the Statement of Recommended Practice (SORP):Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 and the Charities Act 2011.

The financial statements have been prepared under the historical cost convention. The financial statements include all transactions, assets and liabilities for which the charity is responsible in law.

The charity constitutes a public benefit entity as defined by FRS 102

The trustees consider that there are no material uncertainties about the charity’s ability to continue as a going concern.

(b) Reconciliaton with previous Generally Accepted Accountng Practce

In preparing the accounts, the trustees have considered whether in applying the accounting policies required by FRS 102 and the Charities SORP FRS 102 a restatement of comparative items was needed. No restatements were required.

(c) Income Recogniton

All income and donations are recognized when received. Tax refunds are recognized when the incoming resource to which they relate is received. Grants and legacies are accounted for when the charity is legally entitled to the amounts due. Dividends are accounted for when receivable, interest is accrued. All other income is recognized when it is receivable. All incoming resources are accounted for gross.

(d) Expenditure Recogniton

Grants and donations are accounted for when paid over, or when awarded, if that award creates a binding or constructive obligation on the charity. All other expenditure is generally recognized when it is incurred and is accounted for gross.

(e) Tangible Fixed Assets

The Leasehold Property being the Scout Hut, Inmans Lane, Sheet is shown at original cost plus additions through the years. The trustees consider that as the Scout Hut has a high residual value there is no need to charge depreciation on it in the year. The position will be reviewed at each year end in future.

Equipment is stated at original cost and depreciation has been provided at 10% each year on a reducing balance basis.

Page 9 of 12

1[ST] SHEET (ST MARY’S) SCOUT GROUP

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 (Contnued)

2. Tangible Assets

Tangible Assets
Cost at 1 April 2024
Additon
Disposals
At 31 March 2025
Accumulated depreciaton at 1 April 2024
Charge for the year
At 31 March 2025
Net book value at 31 March 2025
Net book value at 31 March 2024		 Leasehold
Property
£
233,160
0
0
233,160
0
0
0
£233,160
£233,160		 Equipment
£
11,978
0
0
11,978
3,009
897
3,906
£8,072
£8.969		 Total
£
245,138
0
0
245,138
3,009
897
3,906
£241,232
£242,129

3. Taxaton

The Trust is a registered charity and accordingly is exempt from taxation on its income and gains where they are applied for charitable purposes.

4. Legal and Professional Costs

al and Professional Costs
Independent Examiner’s Fees 2025
£
300
£300		 2024
£
350
£350

5. Donated Services

The trustees receive no remuneration for their services.

6. Commitments

The trustees have not committed to or authorized a capital purchase at the year end. (2024- nil)

Page 10 of 12

1[ST] SHEET (ST MARY’S) SCOUT GROUP

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 (Contnued)

7. Analysis of Fund Assets and Liabilites

Analysis of Fund Assets and Liabilites
Fixed Assets
Current Assets
Current Liabilites		 Unrestricte
d Funds
£
£		 Restricted
Funds
£
0
0
£0		 Expendable
Endowment
Fund
£
0
0
£0		 Total
£
£

The unrestricted funds of the charity may be applied for any charitable purpose at the discretion of the trustees.

8.Creditors: Amounts falling due within one year.

Accruals 2025
£
300
£300		 2024
£
2,339
£2,339

Page 11 of 12

1[ST] SHEET (ST MARY’S) SCOUT GROUP

SOFA ANALYSES FOR THE YEAR ENDED 31 MARCH 2025

Camp & Beavers
Beavers Family Camp
Chestnut Beavers - Climbing
Chestnut Beavers – Space Camp
Oak Beavers Sleepover
Chestnut Rock up Actvity
Group Camp
Actvites
Leaders Expenses
Group Expenses
Midhurst Youth TRU
Actvity. ?
Camp & Beavers
Broadland Cubs
Stedham Camp
Durford Scouts
Oakhurst Scouts
Rother Explorers
Training
Sheet Scouts
General Event Costs
Refunds
Overheads
Rates & Parish Fees
Light, heat & power
Premises insurance
Premises repairs & maintenance
Council tax
Statonery & printng
Telephones
Subscripton fees
Vehicle insurance
Depreciaton
Fire security		 2025
£
5,484
-
-
-
-
270
£5,754
8,377
45
-
4,105
1,063
-
788
-
1,001
-
-
-
-
-
£15,379
1,331
2,094
1,479
927
-
242
395
43
-
897
76
£7,484		 2024
£
3,381
80
140
317
72
-
£3,990
5,852
1,964
800
-
2,996
43
-
103
59
288
329
69
1,565
65
£14,133
1,226
2,437
617
1,229
29
-
206
48
87
996
45
£6,920

Page 12 of 12