REGISTERED CHARITY NUMBER: 302282
Report of the Trustees and
Unaudited Financial Statements for the Year Ended 31 March 2023
for
3rd Ringwood Scout Group
Town & Forest Chartered Accountants First Floor, New Barnes Mill Cottonmill Lane St Albans AL1 2HA
3rd Ringwood Scout Group
Contents of the Financial Statements for the Year Ended 31 March 2023
| 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 2023
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 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
D J Gillam E A Gillam C L Bonnett (resigned 11.3.23) A Duncan J D Noakes S A J Parris D A Rowden S Jeanes B A Collins (resigned 3.7.22) Z Mallalieu (appointed 4.7.22)
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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 2023.
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 First Floor, New Barnes Mill Cottonmill Lane St Albans AL1 2HA
5 October 2023 Date: .............................................
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3rd Ringwood Scout Group
Statement of Financial Activities for the Year Ended 31 March 2023
| 31.3.23 Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Charitable activities Charitable Activities - Other trading activities 2 27,249 Investment income 3 110 Total 27,359 EXPENDITURE ON Charitable activities Charitable Activities 22,884 Other 1,341 Total 24,225 NET INCOME 3,134 RECONCILIATION OF FUNDS Total funds brought forward 272,626 TOTAL FUNDS CARRIED FORWARD 275,760 |
31.3.22 Total funds £ 10,667 21,402 8 32,077 15,849 336 16,185 15,892 256,734 272,626 |
|---|---|
The notes form part of these financial statements
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31.3.22 No ED &ET$ Tangible I¢1$ IW29 CURREF4T AET$ Drbwrs Cash ai jnk 4tsJ9 103.702 4ffj14 90.556 aiEDITORS I1•n8dtVAthi0 IIXtr7Ql (Joi) PIET CuRRENTETs 107J31 I,&09 TOTAI. ASSETS LE&$ CVRREPIT LIABII.ITIF.S 275,7 271626 F4ET ASSETS 275.7fl 27Zb26 FUPIDS Vnre4Wiit¢d fill¥Jb 275,761 271626 TOTAL FUNDS 275,7frA) 271626 on ibertry. ALkn*.Tr
3rd Ringwood Scout Group
Notes to the Financial Statements for the Year Ended 31 March 2023
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.
continued...
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3rd Ringwood Scout Group
Notes to the Financial Statements - continued for the Year Ended 31 March 2023
2. OTHER TRADING ACTIVITIES
| 31.3.23 | 31.3.22 | ||
|---|---|---|---|
| £ | £ | ||
| Group subscriptions | 8,606 | 8,425 | |
| Fundraising | 1,298 | 643 | |
| Headlands | 2,394 | 77 | |
| Gift aid | 1,926 | 1,139 | |
| Sundry receipts | 777 | 597 | |
| Camp income | 424 | - | |
| Hall hire | 11,824 | 10,521 | |
| 27,249 | 21,402 | ||
| 3. | INVESTMENT INCOME | ||
| Deposit account interest | 31.3.23 £ 93 |
31.3.22 £ 3 |
|
| Other interest | 17 | 5 | |
| 110 | 8 |
4. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 March 2023 nor for the year ended 31 March 2022.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 March 2023 nor for the year ended 31 March 2022.
5. TANGIBLE FIXED ASSETS
| COST At 1 April 2022 Additions At 31 March 2023 DEPRECIATION At 1 April 2022 Charge for year At 31 March 2023 NET BOOK VALUE At 31 March 2023 At 31 March 2022 |
Long leasehold £ 171,468 - 171,468 10,278 3,429 13,707 157,761 161,190 |
Fixtures and fittings £ 20,271 1,045 21,316 9,704 1,144 10,848 10,468 10,567 |
Totals £ 191,739 1,045 192,784 19,982 4,573 24,555 168,229 171,757 |
|---|---|---|---|
continued...
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3rd Ringwood Scout Group
Notes to the Financial Statements - continued for the Year Ended 31 March 2023
5. TANGIBLE FIXED ASSETS - continued
Included in cost or valuation of land and buildings is freehold land of £500 (2022 - £500) which is not depreciated.
6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| Prepayments 7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Other creditors Accrued expenses 8. MOVEMENT IN FUNDS At 1.4.22 £ Unrestricted funds General fund 272,626 TOTAL FUNDS 272,626 Net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 27,359 TOTAL FUNDS 27,359 |
31.3.23 31.3.22 £ £ 4,839 4,614 31.3.23 31.3.22 £ £ 50 - 1,020 301 1,070 301 Net movement At in funds 31.3.23 £ £ 3,134 275,760 3,134 275,760 Resources Movement expended in funds £ £ (24,225) 3,134 (24,225) 3,134 |
|---|---|
continued...
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3rd Ringwood Scout Group
Notes to the Financial Statements - continued for the Year Ended 31 March 2023
8. MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
| At 1.4.21 £ Unrestricted funds General fund 256,734 TOTAL FUNDS 256,734 Comparative net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 32,077 TOTAL FUNDS 32,077 A current year 12 months and prior year 12 months combined position is as follows: At 1.4.21 £ Unrestricted funds General fund 256,734 TOTAL FUNDS 256,734 |
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 31.3.23 £ £ 19,026 275,760 19,026 275,760 |
|---|---|
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Unrestricted funds | Incoming Resources resources expended £ £ |
Movement in funds £ |
|---|---|---|
| General fund | 59,436 (40,410) |
19,026 |
| TOTAL FUNDS | 59,436 (40,410) |
19,026 |
continued...
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3rd Ringwood Scout Group
Notes to the Financial Statements - continued for the Year Ended 31 March 2023
9. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 March 2023.
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3rd Ringwood Scout Group
| INCOME AND ENDOWMENTS Other trading activities Group subscriptions Fundraising Headlands Gift aid Sundry receipts Camp income 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 Postage and stationery Motor expenses Other Donations Bank charges Support costs Management Accountancy |
Detailed Statement of Financial Activities for the Year Ended 31 March 2023 31.3.23 31.3.22 £ £ 8,606 8,425 1,298 643 2,394 77 1,926 1,139 777 597 424 - 11,824 10,521 27,249 21,402 93 3 17 5 110 8 - 10,667 27,359 32,077 33 23 1,479 121 1,799 744 89 13 168 400 3,568 1,301 1,275 324 66 12 1,341 336 1,020 300 |
|---|---|
This page does not form part of the statutory financial statements
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3rd Ringwood Scout Group
| Management Human resources Bank interest Other General hall maintenance Gardening Headlands Activity and trips Sundry group expenses NFW district scouts Summer camp expenses Cub expenses Scout expenses Beaver expenses Depn of long leasehold Depn of fixtures & fittings Total resources expended Net income |
Detailed Statement of Financial Activities for the Year Ended 31 March 2023 31.3.23 31.3.22 £ £ - 6 3,895 1,957 420 3,764 1,595 172 69 180 1,766 2,478 3,926 625 100 - 103 202 1,683 32 166 229 3,429 3,429 1,144 1,174 18,296 14,242 24,225 16,185 3,134 15,892 |
|---|---|
This page does not form part of the statutory financial statements
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