Financial Statements for the 3rd Ringwood Scout Group Year Ending 31 March 2025 Registered Charity Number- 302282 These financial statements were approved by the Trustees and authorised for issue at the Annual General Meeting Annual General Meeting date: 0¢. o y. ?[ Signed on behalf of the Trustees: Name of signatory: Statement of Financial Activities 31 March 2025 3110312025 3110312024 Income Activites Fundraislng Gift Ald (see Note 3) Group Subscrlptlons Hall Hlre Headlands Camp Other Camp Income Sundry Receipts Uniform/Badges Sold 2,157 1,516 3,769 7,705 11,533 2,271 1,398 394 816 29,401 10,033 14,452 1,584 2,047 1,164 31,437 Investment Income 898 407 Charitable Receipts Grants (Squirrels start-up funding) 400 Total Income 32,735 29,808 Ex enditure Overheads Accounting Costs Finance Costs, including bank fees and charges Scout Association Membership Fees (see Note 4) 60 9,612 9,672 60 60 Activities Beaver Expenses Cub Expenses Donations/support to activities and members Group Badges Group Uniform Group Activitynrips Expenses Group Sundry Expenses Headlands Camp Costs Insurance Other Camp Costs Scout Expenses Squirrels Expenses (see Note 5) 113 135 189 28 635 28 925 235 837 1,174 1,575 52 801 3,911 258 9,908 745 435 1,389 52 1,027 2,850 7,484 Premises Costs Electricity Gardening Gas Hall Maintenance (see Note 6) Hall Equipment, Repalrs and Renewals Insurance Water 1,912 450 295 9,550 2,328 1,794 387 16,715 1,456 450 371 3,829 808 1,662 166 8,742 Other Costs Depreciation Charges (see Note l) 4,371 4,476 Total Expenditure 40,667 20,763 Net Income -7,933 9,045 Total Funds Brought Forward From Previous Financial Year 284,805 275,760 Total Funds Carried Forwards 276,872 284,805 Independent examiner's report to the trustees of 3, Ringwood Scout Group I reporl to the trustees on my examination of Ihe accounts of Ihe 3rd Ringwood Scoul Group for the year ended 31 March 2025. Responsibilities and basls of report As the charity trustees of the 3rd Rlngwood Scout Group you are responslble for the preparatlon of the accounls in accordance with the requirements of the Charitles Act 2011 ('the Act,). I report in respect of my examination of the 3ry1 Ringwood Scout Group 2024-25 accounts carried out under sectlon 145 of the 2011 Act and In carrying out my examlnatlon I have followed all Ihe applicable Directions glven by the Charity Commlsslon under sectlon 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 no cause to believe that in any material respect: accounting records were not kept in respect of the 3rd Ringwood Scout Group as required by section 130 of the Act; or 2. that the accounts do not accord with those records. 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. Signed: Name: Sian Winter Relevant professional qualification or membership of professional bodies (if any): CIPFA 18311, CPFA Address: Birchlands, Whitemoor Lane, Winsor, Southampton. S040 2HD Date: 1110512025 Accountlng Prlnclples applled to these Flnanclal Statements Accounting Pollcies The financial statements of the ch,Irity, have bpen prep,Ired In accordcince wlth the Charities SORP (FRS 102) 'Accounting and Reportlng by Charltles: Statement of Recommended Practlce appllcfible to charitles preparing their ciccounts in accordcince with tlie Financlal Reportln8 Standard applicable In the UK and Republic of Ireland,, Flnanclal Reportiiig Stcind,Ird 102 'The Flnanclcil Reporting Standard ¢ippllcable In the UK and Republlc of Ireland, and the Charlties Act 2011. The financlal slatements have been prepared In accordance with the accountlng policies set out below. Financial reportlng stLindard 102 - reduced dlsclosure exomptlons Ilie cliarity has taken advantage of tlie following disclosure exemptions In preparing these financlal statements, as permitted by FRS 102 'The Financlal Reporting Standard appllcable In the UK and Republlc of Ireland,: tlie requirements of Sectlon 7 Statement of Cash flows. Income All income Is recognised In the Statement of Financlal Activities once the charlty has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliablv. Income Is accounted for on an accruals basls and has been classlfied under headings that aggregate all income related to the category. 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. Fixed assets Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life: Long lea5ehold- over 50 years Fixtures and fittings - IO% on reducing balance Taxation The charity is exempt from tax on its charitable activities. Fund accountlng 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 as specified by the donor, or when funds are raised for particular restrlcted purposes. Balance Sheet 31 Mcircli 2025 3110312025 Total funds 3110312024 Total Funds Note Fixed Assets Fixed Assets 159,882 164,253 Current Assets Debtors Cash at Bank Current account Deposit account 4,338 63,214 49,514 4,338 92,648 23,616 117,066 120,602 Creditors Amounts owed and falling due within one year (75) (50) Net Current Assets 116,991 120,552 Total Assets Less Current Liabilities 276,872 284,805 Net Assets as Unrestricted Funds 276,872 284,805 Notes to the Accounts l Fixed Assets Fixtures and flttings Freehold land. Long leasehold Totals Asset Value As at l April 2024 Additions and purchases 500 171,468 21,316 193,284 As at 31 March 2025 500 171,468 21,316 193,284 Depreciation As at l April 2024 Charge for the year As at 31 March 2025 17,136 3,429 20,565 11,895 942 29,031 4,371 33,402 12,837 Net Book Value As at 31 March 2025 500 150,903 8,479 159,882 please note the freehold land, last valued in 2022, is not depreciated due to trending rise in property prices in this location over the last 50 years 2 Movement in Funds As at l April 2024 Net Movement in Funds Asat31 March 2025 Unrestricted Funds Restricted Funds 284,805 -7,933 276,872 Total Funds 284,805 -7,933 276,872 As at l April 2023 Net Movement in Funds Asat31 March 2024 Unrestricted Funds Restricted Funds 275,760 9,045 284,805 Total Funds 275,760 9,045 284,805 3 Gift Aid The Gift Aid claim was not completed in time for the 24-25 accounts, this will be claimed in 25-26 4 Scout Association Membershl Fees The billing period for the membership fees Is around the year end perlod and may result in two charges reflected in a flnanclal year- whlch has occurred In 24-25 uirrels Expenses The new Squirrels Unit In Rin8wood did not incur expenses in prior years, this is an additional unil for the 24-25 accounts 6 Hall Maintanco Charges were higher in 24-25 than previous years due to brickwork and new glass installation At this time all funds held by 3rd Rlngwood Scout Group are unrestricted funds. Trustees, Remuneratlon and Benefits The Trustee's received no remuneratlon or othor beneflts In thls flnanclal year related to thelr Trustee role Trustees expenses The Trustee's received no expenses In thls flnanclal year related to thelr Trustee role Related Pa Disclosures There were no related party transactions for this financial year These accounts were prepared by: Miss Sophie Shaw- 24/4/2025 These accounts were checked by: Mr Michael Walsh- 09105/2025 These accounts were independently reviewed by: Mrs Sian Winter- 11/05/2025