REGISTERED CHARITY NUMBER: 302282
Report of the Trustees and
Unaudited Financial Statements for the Year Ended 31 March 2021
for
3rd Ringwood Scout Group
Town & Forest Chartered Accountants Cornerways House School Lane Ringwood Hampshire BH24 1LG
3rd Ringwood Scout Group
Contents of the Financial Statements for the Year Ended 31 March 2021
| Page | |||
|---|---|---|---|
| Report of the Trustees | 1 | to | 2 |
| Independent Examiner's Report | 3 | ||
| Statement of Financial Activities | 4 | ||
| Balance Sheet | 5 | ||
| Notes to the Financial Statements | 6 | to | 10 |
| Detailed Statement of Financial Activities | 11 | to | 12 |
3rd Ringwood Scout Group
Report of the Trustees for the Year Ended 31 March 2021
The Scout Association, of which the 3rd Ringwood Scout Group forms part, exists by authority of a Royal Charter, granted by King George V in 1912 and supplemented by further Charters. The aim is to promote the development of young people in achieving their full physical, intellectual, social and spiritual potentials, as individuals, as responsible citizens and as members of their local, national and international communities.
ACHIEVEMENT AND PERFORMANCE
Charitable activities
The Group have endeavoured to achieve the aims of the Scouting Movement by providing an enjoyable and attractive scheme of progressive training, based on the Scout Promise and Law and guided by adult leadership. The healthy number of Beavers, Cubs and Scouts indicate that the Group is flourishing, and this is the result of the enthusiasm and dedication of the leaders.
The Group continues to thrive at all levels but with particularly healthy levels of Cubs and scouts. As always, there is always a need for additional leaders and the support of parents at meetings and activities remains vital to the Group.
FINANCIAL REVIEW
Reserves policy
The reserves policy established by the Board is that reserves of cash balances, should be approximately six months' income. This is equivalent to about £18,500. At this level the Board feels that the Charity would be able to continue its activities in the event of a temporary drop in income.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number
302282
Principal address
5 Spinners Close West Moors Ferndown Dorset BH22 0PN
Trustees
Mr D J Gillam Mrs E A Gillam Miss C L Bonnett Mr A Duncan Mrs J D Noakes Mr S A J Parris Mr D A Rowden Mrs S Jeanes Mr B A Collins
Page 1
Independent Examiner's Report to the Trustees of 3rd Ringwood Scout Group
Independent examiner's report to the trustees of 3rd Ringwood Scout Group
I report to the charity trustees on my examination of the accounts of 3rd Ringwood Scout Group (the Trust) for the year ended 31 March 2021.
Responsibilities and basis of report
As the charity trustees of the Trust 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 Trust's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all 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 giving me cause to believe that in any material respect:
-
accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
-
the accounts do not accord with those records; or
-
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.
Zara Dunster FCA Town & Forest Chartered Accountants Cornerways House School Lane Ringwood Hampshire BH24 1LG Date: ............................................. 27 July 2021
Page 3
3rd Ringwood Scout Group
Statement of Financial Activities
for the Year Ended 31 March 2021
| 31.3.21 Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Charitable activities Charitable Activities 21,637 Other trading activities 2 8,460 Investment income 3 12 Total 30,109 EXPENDITURE ON Charitable activities Charitable Activities 15,591 Other 74 Total 15,665 NET INCOME 14,444 RECONCILIATION OF FUNDS Total funds brought forward 242,290 TOTAL FUNDS CARRIED FORWARD 256,734 |
31.3.20 Total funds £ - 33,367 46 |
|---|---|
| 33,413 18,214 599 |
|
| 18,813 | |
| 14,600 227,690 |
|
| 242,290 |
The notes form part of these financial statements
Page 4
26/07/2021
3rd Ringwood Scout Group
Notes to the Financial Statements
for the Year Ended 31 March 2021
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention and in accordance with the accounting policies set out below.
Financial reporting standard 102 - reduced disclosure exemptions
The charity has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland':
- the requirements of Section 7 Statement of Cash Flows.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Long leasehold - over 50 years Fixtures and fittings - 10% on reducing balance
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Page 6
continued...
3rd Ringwood Scout Group
Notes to the Financial Statements - continued for the Year Ended 31 March 2021
2. OTHER TRADING ACTIVITIES
| 2. | OTHER TRADING ACTIVITIES | ||
|---|---|---|---|
| 31.3.21 | 31.3.20 | ||
| £ | £ | ||
| Group subscriptions | 5,083 | 9,117 | |
| Fundraising | 777 | 1,857 | |
| Headlands | - | 2,640 | |
| Gift Aid | - | 6,470 | |
| Group activity income | 90 | 782 | |
| Sundry receipts | 169 | 312 | |
| Hall hire | 2,341 | 12,189 | |
| 8,460 | 33,367 | ||
| 3. | INVESTMENT INCOME | ||
| 31.3.21 | 31.3.20 | ||
| £ | £ | ||
| Deposit account interest | 12 | 46 |
4. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 March 2021 nor for the year ended 31 March 2020.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 March 2021 nor for the year ended 31 March 2020.
5. TANGIBLE FIXED ASSETS
| COST At 1 April 2020 and 31 March 2021 DEPRECIATION At 1 April 2020 Charge for year At 31 March 2021 NET BOOK VALUE At 31 March 2021 At 31 March 2020 |
Long leasehold £ 171,468 3,419 3,430 6,849 164,619 168,049 |
Fixtures and fittings £ 20,271 7,226 1,304 8,530 11,741 13,045 |
Totals £ 191,739 |
|---|---|---|---|
| 10,645 4,734 |
|||
| 15,379 | |||
| 176,360 | |||
| 181,094 |
Included in cost or valuation of land and buildings is freehold land of £500 (2020 - £500) which is not depreciated.
continued...
Page 7
3rd Ringwood Scout Group
| Notes to the Financial Statements- continued for the Year Ended 31 March 2021 6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Other creditors 7. MOVEMENT IN FUNDS At 1.4.20 £ Unrestricted funds General fund 242,290 TOTAL FUNDS 242,290 Net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 30,109 TOTAL FUNDS 30,109 Comparatives for movement in funds At 1.4.19 £ Unrestricted funds General fund 227,690 TOTAL FUNDS 227,690 |
31.3.21 31.3.20 £ £ 301 121 Net movement At in funds 31.3.21 £ £ 14,444 256,734 14,444 256,734 Resources Movement expended in funds £ £ (15,665) 14,444 (15,665) 14,444 Net movement At in funds 31.3.20 £ £ 14,600 242,290 14,600 242,290 |
31.3.20 £ 121 At 31.3.21 £ 256,734 |
|---|---|---|
| 256,734 | ||
| 242,290 |
continued...
Page 8
3rd Ringwood Scout Group
Notes to the Financial Statements - continued for the Year Ended 31 March 2021
7. MOVEMENT IN FUNDS - continued
Comparative net movement in funds, included in the above are as follows:
| Incoming resources £ Unrestricted funds General fund 33,413 TOTAL FUNDS 33,413 A current year 12 months and prior year 12 months combined position is as follows: At 1.4.19 £ Unrestricted funds General fund 227,690 TOTAL FUNDS 227,690 |
Resources Movement expended in funds £ £ (18,813) 14,600 (18,813) 14,600 Net movement At in funds 31.3.21 £ £ 29,044 256,734 29,044 256,734 |
Resources Movement expended in funds £ £ (18,813) 14,600 (18,813) 14,600 Net movement At in funds 31.3.21 £ £ 29,044 256,734 29,044 256,734 |
|---|---|---|
| 256,734 |
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 63,522 | (34,478) | 29,044 |
| TOTAL FUNDS | 63,522 | (34,478) | 29,044 |
continued...
Page 9
3rd Ringwood Scout Group
Notes to the Financial Statements - continued for the Year Ended 31 March 2021
8. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 March 2021.
Page 10
3rd Ringwood Scout Group
| INCOME AND ENDOWMENTS Other trading activities Group subscriptions Fundraising Headlands Gift Aid Group activity income Sundry receipts Hall hire Investment income Deposit account interest Charitable activities Grants Total incoming resources EXPENDITURE Charitable activities Rates and water Insurance Light and heat Telephone Postage and stationery Motor expenses Other Donations Bank charges Support costs Management Accountancy Other General hall maintenance Carried forward |
Detailed Statement of Financial Activities for the Year Ended 31 March 2021 31.3.21 31.3.20 £ £ 5,083 9,117 777 1,857 - 2,640 - 6,470 90 782 169 312 2,341 12,189 8,460 33,367 12 46 21,637 - 30,109 33,413 265 140 1,405 1,514 1,005 714 115 88 17 50 77 116 2,884 2,622 74 275 - 324 74 599 300 120 2,998 1,464 2,998 1,464 |
Detailed Statement of Financial Activities for the Year Ended 31 March 2021 31.3.21 31.3.20 £ £ 5,083 9,117 777 1,857 - 2,640 - 6,470 90 782 169 312 2,341 12,189 8,460 33,367 12 46 21,637 - 30,109 33,413 265 140 1,405 1,514 1,005 714 115 88 17 50 77 116 2,884 2,622 74 275 - 324 74 599 300 120 2,998 1,464 2,998 1,464 |
|---|---|---|
| 33,367 46 - |
||
| 33,413 140 1,514 714 88 50 116 |
||
| 2,622 275 324 |
||
| 599 120 1,464 1,464 |
This page does not form part of the statutory financial statements
Page 11
3rd Ringwood Scout Group
| Other Brought forward Gardening Headlands Activity and trips Sundry group expenses NFW district scouts Summer camp expenses Cub expenses Scout expenses Long leasehold Fixtures and fittings Total resources expended Net income |
Detailed Statement of Financial Activities for the Year Ended 31 March 2021 31.3.21 31.3.20 £ £ 2,998 1,464 400 350 - 1,680 95 1,330 745 1,327 3,315 3,432 - 1,200 39 - 82 - 3,429 3,419 1,304 1,270 12,407 15,472 15,665 18,813 14,444 14,600 |
Detailed Statement of Financial Activities for the Year Ended 31 March 2021 31.3.21 31.3.20 £ £ 2,998 1,464 400 350 - 1,680 95 1,330 745 1,327 3,315 3,432 - 1,200 39 - 82 - 3,429 3,419 1,304 1,270 12,407 15,472 15,665 18,813 14,444 14,600 |
|---|---|---|
| 15,472 | ||
| 18,813 | ||
| 14,600 |
This page does not form part of the statutory financial statements
Page 12