**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) Page 1 tht Yo* REFEREliCE AND ADMINisfRAITrT DEfAI Towm & Fores¢ FIM Fk￿. New Mi Cotionnull Lwe St Alb•r ALI 2HA ## **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: 1. accounting records were not kept in respect of the Trust 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. Zara Dunster FCA Town & Forest Chartered Accountants First Floor, New Barnes Mill Cottonmill Lane St Albans AL1 2HA 5 October 2023 Date: ............................................. Page 3 **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 Page 4 31.3.22 No ED &￿ET$ Tangible I￿¢1$ IW29 CURREF4T A￿ET$ Drbwrs Cash ai ￿jnk 4tsJ9 103.702 4ffj14 90.556 aiEDITORS I￿1•n8d￿tVAthi0￿￿ IIXtr7Ql (Joi) PIET CuRRENT￿ETs 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 i￿be￿rtry. 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... Page 6 **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... Page 7 **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... Page 8 **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... Page 9 **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. Page 10 **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 Page 11 ## **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 Page 12