2022-03-31-accounts - 3rd Ringwood Scout Group

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REGISTERED CHARITY NUMBER: 302282

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 March 2022

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 2022

		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	9
Detailed Statement of Financial Activities	10	to	11

3rd Ringwood Scout Group

Report of the Trustees for the Year Ended 31 March 2022

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

Independent Examiner

Town & Forest Chartered Accountants Cornerways House School Lane Ringwood Hampshire BH24 1LG

Page 1

3rd Ringwood Scout Group

Report of the Trustees for the Year Ended 31 March 2022

Approved by order of the board of trustees on ............................................. and signed on its behalf by:

........................................................................ Mr A Duncan - Trustee

Page 2

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 2022.

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: .............................................

Page 3

3rd Ringwood Scout Group

Statement of Financial Activities

for the Year Ended 31 March 2022

31.3.22 Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Charitable activities Charitable Activities 10,667 Other trading activities 2 21,402 Investment income 3 8 Total 32,077 EXPENDITURE ON Charitable activities Charitable Activities 15,849 Other 336 Total 16,185 NET INCOME 15,892 RECONCILIATION OF FUNDS Total funds brought forward 256,734 TOTAL FUNDS CARRIED FORWARD 272,626	31.3.21 Total funds £ 21,637 8,460 12
	30,109 15,591 74
	15,665
	14,444 242,290
	256,734

The notes form part of these financial statements

Page 4

3rd Ringwood Scout Group

Balance Sheet

31 March 2022

31.3.22 Unrestricted fund Notes £ FIXED ASSETS Tangible assets 5 171,757 CURRENT ASSETS Debtors 6 4,614 Cash at bank 96,556 101,170 CREDITORS Amounts falling due within one year 7 (301) NET CURRENT ASSETS 100,869 TOTAL ASSETS LESS CURRENT LIABILITIES 272,626 NET ASSETS 272,626 FUNDS 8 Unrestricted funds 272,626 TOTAL FUNDS 272,626	31.3.21 Total funds £ 176,360 - 80,675 80,675 (301) 80,374 256,734 256,734 256,734 256,734

The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:

............................................. Mr A Duncan - Trustee

The notes form part of these financial statements

Page 5

3rd Ringwood Scout Group

Notes to the Financial Statements for the Year Ended 31 March 2022

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 2022

2. OTHER TRADING ACTIVITIES

2.	OTHER TRADING ACTIVITIES
		31.3.22	31.3.21
		£	£
	Group subscriptions	8,425	5,083
	Fundraising	643	777
	Headlands	77	-
	Gift Aid	1,139	-
	Group activity income	-	90
	Sundry receipts	597	169
	Hall hire	10,521	2,341
		21,402	8,460
3.	INVESTMENT INCOME
		31.3.22	31.3.21
		£	£
	Deposit account interest	3	12
	Other interest	5	-
		8	12

4. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2022 nor for the year ended 31 March 2021.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2022 nor for the year ended 31 March 2021.

5. TANGIBLE FIXED ASSETS

COST At 1 April 2021 and 31 March 2022 DEPRECIATION At 1 April 2021 Charge for year At 31 March 2022 NET BOOK VALUE At 31 March 2022 At 31 March 2021	Long leasehold £ 171,468 6,849 3,429 10,278 161,190 164,619	Fixtures and fittings £ 20,271 8,530 1,174 9,704 10,567 11,741	Totals £ 191,739
			15,379 4,603
			19,982
			171,757
			176,360

Included in cost or valuation of land and buildings is freehold land of £500 (2021 - £500) which is not depreciated.

continued...

Page 7

3rd Ringwood Scout Group

Notes to the Financial Statements - continued for the Year Ended 31 March 2022

6.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Prepayments
7.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Other creditors
8.
MOVEMENT IN FUNDS
At 1.4.21
£
Unrestricted funds
General fund
256,734
TOTAL FUNDS
256,734
Net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
32,077
TOTAL FUNDS
32,077
Comparatives for movement in funds
At 1.4.20
£
Unrestricted funds
General fund
242,290
TOTAL FUNDS
242,290

31.3.22
31.3.21
£
£
4,614
-
31.3.22
31.3.21
£
£
301
301
Net
movement
At
in funds
31.3.22
£
£
15,892
272,626
15,892
272,626
Resources
Movement
expended
in funds
£
£
(16,185)
15,892
(16,185)
15,892
Net
movement
At
in funds
31.3.21
£
£
14,444
256,734
14,444
256,734

continued...

Page 8

3rd Ringwood Scout Group

Notes to the Financial Statements - continued for the Year Ended 31 March 2022

8. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

	Incoming	Resources	Movement
	resources	expended	in funds
	£	£	£
Unrestricted funds
General fund	30,109	(15,665)	14,444
TOTAL FUNDS	30,109	(15,665)	14,444

A current year 12 months and prior year 12 months combined position is as follows:

Unrestricted funds General fund TOTAL FUNDS	At 1.4.20 £ 242,290 242,290	Net movement in funds £ 30,336 30,336	At 31.3.22 £ 272,626
			272,626

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	62,186	(31,850)	30,336
TOTAL FUNDS	62,186	(31,850)	30,336

9. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2022.

Page 9

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 Other 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 Human resources Bank interest Other General hall maintenance Carried forward	Detailed Statement of Financial Activities for the Year Ended 31 March 2022 31.3.22 31.3.21 £ £ 8,425 5,083 643 777 77 - 1,139 - - 90 597 169 10,521 2,341 21,402 8,460 3 12 5 - 8 12 10,667 21,637 32,077 30,109 23 265 121 1,405 744 1,005 - 115 13 17 400 77 1,301 2,884 324 74 12 - 336 74 300 300 6 - 1,957 2,998 1,957 2,998	Detailed Statement of Financial Activities for the Year Ended 31 March 2022 31.3.22 31.3.21 £ £ 8,425 5,083 643 777 77 - 1,139 - - 90 597 169 10,521 2,341 21,402 8,460 3 12 5 - 8 12 10,667 21,637 32,077 30,109 23 265 121 1,405 744 1,005 - 115 13 17 400 77 1,301 2,884 324 74 12 - 336 74 300 300 6 - 1,957 2,998 1,957 2,998

		8,460 12 -
		12 21,637
		30,109 265 1,405 1,005 115 17 77
		2,884 74 -
		74 300 - 2,998 2,998

This page does not form part of the statutory financial statements

Page 10

3rd Ringwood Scout Group

Other Brought forward Gardening Headlands Activity and trips Sundry group expenses NFW district scouts Cub expenses Scout expenses Beaver expenses Long leasehold Fixtures and fittings Total resources expended Net income	Detailed Statement of Financial Activities for the Year Ended 31 March 2022 31.3.22 31.3.21 £ £ 1,957 2,998 3,764 400 172 - 180 95 2,478 745 625 3,315 202 39 32 82 229 - 3,429 3,429 1,174 1,304 14,242 12,407 16,185 15,665 15,892 14,444	Detailed Statement of Financial Activities for the Year Ended 31 March 2022 31.3.22 31.3.21 £ £ 1,957 2,998 3,764 400 172 - 180 95 2,478 745 625 3,315 202 39 32 82 229 - 3,429 3,429 1,174 1,304 14,242 12,407 16,185 15,665 15,892 14,444

		12,407
		15,665
		14,444

This page does not form part of the statutory financial statements

Page 11