5[th] Winchester (Compton & Shawford) Scout Group Annual Accounts
For Year Ended 31[st] March 2024
Contents
1. Treasurer’s report
2. Summary Income & Expenditure report and comparatives
3. Detailed Analysis of Section Income and Expenditure
4. Detailed Analysis of Repairs and Maintenance Expenses
Section 1: Treasurer’s report for the year ended 31[st] March 2024
In the financial year 2023/24, 5[th] Winchester (Compton & Shawford) Scout Group achieved a surplus of £7,375 (22/23: net deficit of £5,189). There were exceptional receipts totalling £6,700 in the year, which, if excluded, would have seen a surplus of £675.
There has been significant effort by the Executive Committee to return the group to break even and this was achieved by various steps including:
-
Increased financial control and budget for each Section for non-funded section activities (ie. Day to day activities where a fee is not charge for participation over and above the termly subs)
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Increased hall rental activity to generate additional funds following the closure of the pre-school
The following table summarises the position for the past three years:
| Year ending 31 March 2024 |
Year ending 31 March 2023 |
Year ending 31 March 2022 |
|
|---|---|---|---|
| Total Income for the year | 35,267 | 24,872 | 27,968 |
| Total Expensesforthe year | (27,892) | (30,061) | (24,741) |
| Net Surplus/(Deficit)for the year | 7,375 | (5,189) | 3,227 |
| Exceptionals including covid grants | (6,700) | (10,500) | |
| Net Surplus/(Deficit)for the year excluding exceptionals | 675 | (5,189) | (7,273) |
| Cash, bank and similar funds brought forward | 35,384 | 40,574 | 37,347 |
| Cash, bank and similar funds carried forward | 42,759 | 35,384 | 40,574 |
A more detailed Summary Income and Expenditure Account is shown in section 2 .
Income
Income for the year 23/24 was £35,267 (22/23 £24,872). This includes net subscriptions (after capitation) of £6,818 (increasing from £6,307 in 22/23). This is the first full year with subs at the level of £50 per term (increased from £44 in Spring 2023). The remaining increase is mainly due to a catch up on the gift aid receipts of £6,707 (of which £4,200 related to prior years) and a donation of £2,500 received from Enterprise as a result of a parent kindly submitting an application on our behalf. This donation must be used for specific purposes, rather than becoming part of the general funds of the 5[th] Winchester. So far (post year end) £1,334 has been spent on new tents for use by all sections.
Camps and activities income increased from £15,626 in 22/23 to £17,090 in 23/24.
This is first full year with no income from the pre-school. In the prior year, pre-school rental income was £1,960 with other hall rental income taking it to a total of £2,772. In 23/24, hall rental income was £1,851. With the loss of the pre-school income, the Executive Committee took steps to generate income by other means with the Scout Hall available to book through the Hall Booking website.
Expenses
Total hall expenses decreased to £5,416 (22-23 £6,395). Electricity and gas costs have fallen from the prior year to £1441, and there was no cost for water rates as we are still utilising a credit from a previous overcharge. a result of previously being overcharged. Repairs and maintenance costs have also fallen during the period as there was no significant costs.. A breakdown of Repairs & Maintenance costs are shown in section 4.
Other Group Expenses remained fairly consistent with the prior year at around £5k. This includes cleaning costs of £1,276 and the cost of badges for all groups of £1,111. Go Cardless, which continues to be used for requesting payments for all subs and activities, increased in total from £796 in 22/23 to £936 in 23/24 as a result in the increased level of activity.
Section Expenses fell significantly from the prior year to £1,182 (22/23 £2,655). The costs of Camps and activities remained quite consistent at £16k despite an increase in the level of income. This is mainly due to sections actively ensuring that they cover the costs of all activities including the Go Cardless fees. In total across all activities there was a net gain of £1,047 (excluding impact of Go Cardless). A breakdown is shown in section 3.
Cash balance
The total cash reserves held by the group increased to £42,579 at 31 March 2024 (from £35,384 at 31 March 2023) as a result of the surplus achieved.
Section 2: Summary Income & Expenditure Account
| Year Ended 31 March 2024 |
Year Ended 31 March 2023 |
Year Ended 31 March 2022 |
Year Ended 31 March 2021 |
|
|---|---|---|---|---|
| Income | ||||
| Subscriptions | 14,825 | 13,293 | 10,209 | 8,861 |
| Subscriptions paid to District | (8,007) | (6,986) | (6,325) | (4,576) |
| Net subscriptions | 6,818 | 6,307 | 3,884 | 4,284 |
| Other hall income | 1,197 | 500 | 140 | 60 |
| Cooks Stars Hall Hire | 654 | 312 | ||
| Pre-School Rent | - | 1,960 | 3,230 | 2,568 |
| Camp & Outing income | 17,090 | 15,626 | 7,800 | - |
| Grant | - | 120 | 10,667 | 10,555 |
| Interest | 234 | 43 | 2 | 2 |
| Donation | 2,552 | 4 | 775 | - |
| Gift Aid | 6,707 | 1,469 | 1,840 | |
| Other | 15 | |||
| 28,449 | 18,565 | 24,083 | 15,025 | |
| Total Income | 35,268 | 24,872 | 27,968 | 19,309 |
| Expenses | ||||
| Rates | 0 | (148) | (54) | (47) |
| Electricity & Gas | (1,441) | (1,990) | (791) | (926) |
| Insurance | (1,412) | (1,350) | (1,304) | (1,620) |
| Broadband | (298) | - | - | - |
| Repairs & Maintenance | (1,065) | (1,706) | (4,664) | (2,280) |
| Water rates | 0 | - | (415) | (196) |
| Lease-WCC | (1,200) | (1,200) | (1,200) | (1,200) |
| Total Hall Expenses | (5,416) | (6,395) | (8,429) | (6,269) |
| Cleaning | (1,276) | (1,418) | (1,401) | (1,718) |
| Training | (694) | (184) | (690) | - |
| Equipment | (527) | (956) | (535) | (1,960) |
| Badges | (1,111) | (1,407) | (494) | (256) |
| Uniform | (437) | (127) | - | - |
| Go Cardless | (936) | (796) | (565) | (253) |
| Stripe | (24) | (1) | - | - |
| Other admin expenses | (247) | - | (1,252) | (540) |
| Other hall income | (120) | - | - | |
| Other Group Expenses | (5,252) | (5,009) | (4,936) | (4,726) |
| (10,668) | (11,404) | (13,365) | (10,996) | |
| Section Expenses | ||||
| Scouts Expenses | (202) | (479) | (968) | (603) |
| Cubs Expenses | (342~~)~~ | (1,103) | (674) | (419) |
| Beavers Expenses | (268) | (451) | (1,079) | (363) |
| Squirrels Expenses | (371) | (622) | (494) | 0 |
| Total Section Expenses | (1,182) | (2,655) | (3,216) | (1,386) |
| Camp & Outing Expenses | (16,043) | (16,002) | (8,108) | (362) |
| Total Expenses | (27,893) | (30,061) | (24,689) | (12,743) |
| Net Income/(Expense) | 7,375 | (5,189) | 3,279 | 6,566 |
| Variance vs LY | 12,564 | (8,468) | (3,287) | 3,714 |
Section 3: Detailed Analysis of Section Income and Expenses
| Subscriptions | Squirrels | Beavers | Cubs | Scouts | Total |
|---|---|---|---|---|---|
| Spring subs 23 | - | 25 | - | 50 | 75 |
| Summer Subs 23 | 925 | 1,250 | 1,250 | 1,400 | 4,825 |
| Autumn Subs 23 | 1,100 | 1,300 | 1,200 | 1,250 | 4,850 |
| Spring Subs 24 | 975 | 1,250 | 1,250 | 1,600 | 5,075 |
| 3,000 | 3,825 | 3,700 | 4,300 | 14,825 | |
| Average | 20 | 26 | 25 | 29 | |
| - | |||||
| Camp and Outing income and expenses | |||||
| Date | Section | Activity | Income | Expenses | Net income/(expense |
| Oct-23 | ALL | Brownsea Island | 675 | (569) | 106 |
| Jan-24 | ALL | Space Camp 24 | 1,474 | (1,427) | 47 |
| Apr-24 | ALL | Squirrels and Beavers Spring Camp | 0 | ||
| Summer | ALL | Group Camp 24 | - | ||
| 2,149 | (1,996) | 152 | |||
| Jun-23 | Squirrels | Squirrels summer camp | 468 | (412) | 56 |
| Sep-23 | Squirrels | Ferny Croft Fun Day | 264 | (290) | (26) |
| Sep-23 | Squirrels | Canoeing | 200 | (220) | (20) |
| Nov-23 | Squirrels | Ski Taster | 231 | (264) | (33) |
| 1,163 | (1,186) | (23) | |||
| Jun-23 | Beavers | Crate stacking | 75 | (60) | 15 |
| Jun-23 | Beavers | Rock-Up | 216 | (215) | 1 |
| Jun-23 | Beavers | Pinsent Camp | 399 | (380) | 19 |
| Sep-23 | Beavers | Pirate Camp | 750 | (543) | 207 |
| Dec-23 | Beavers | Donutting | 325 | (300) | 25 |
| Dec-23 | Beavers | Winchester Cathedral | 125 | (128) | (3) |
| Dec-23 | Beavers | Christmas Sleepover | 180 | (290) | (110) |
| Feb-24 | Beavers | Lambing | 102 | (87) | 15 |
| - | 0 | 0 | |||
| 2,172 | (2,003) | 168 | |||
| Jun-23 | Cubs | Summer camp 23 | 1,155 | (954) | 201 |
| Jun-23 | Cubs | Raft building | 385 | (374) | 11 |
| Sep-23 | Cubs | Cubs District Camp | 494 | (510) | (16) |
| Feb-24 | Cubs | Festival of the Moon | 85 | (88) | (3) |
| Feb-24 | Cubs | Lyons Copse Camp | 849 | (662) | 187 |
| Mar-24 | Cubs | Laser Tag | 144 | (150) | (6) |
| 3,112 | (2,738) | 374 | |||
| May-23 | Scouts | Kayaking | 240 | (220) | 20 |
| May-23 | Scouts | River Wye | 1,500 | (1,373) | 127 |
| Aug-23 | Scouts | Ennerdale 23 | 5,500 | (5,367) | 133 |
| Oct-23 | Scouts | Cycle Camp 23 | 240 | (167) | 73 |
| Oct-23 | Scouts | Antler | 70 | (60) | 10 |
| Feb-24 | Scouts | Fire and Ice Camp 24 | 945 | (931) | 14 |
| Aug-24 | Scouts | Summer Camp 24 | - | ||
| 8,495 | (8,119) | 376 | |||
| TOTAL ALL SECTIONS | 17,090 | (16,043) | 1,047 |
Section 4: Detailed Analysis of Repairs & Maintenance Expenses
| Analysis of Expenses: Hall Maintenance | 2024 | 2023 | 2022 | 2021 |
|---|---|---|---|---|
| Electricaltesting | 90 | 90 | 90 | 218 |
| Boilerservice | - | - | 65 | |
| Fire safety costs | 310 | - | 112 | 138 |
| Other R&M materials cost | 90 | 42 | 56 | |
| Plumbing | 890 | - | - | |
| General repairs | 134 | 108 | 625 | - |
| Cleaning materials | - | 69 | 113 | |
| Garden maintenance | - | 100 | 1,042 | |
| Locksmith | 175 | - | - | 560 |
| Signage | - | - | 89 | |
| Hall decorating cost | - | 2,515 | - | |
| Emergency lighting | - | 539 | - | |
| Legonella testing | - | 300 | - | |
| Waste Removal | 203 | 529 | 272 | |
| Installation of Hive controller | 154 | |||
| 1,065 | 1,707 | 4,665 | 2,280 |
Hurlstone Cross Way Shawford Hants SO21 2BZ
September 6, 2024
The Trustees 5[th] Winchester Scout Group
Reeves Scout Hall Martins Fields Compton, Winchester SO21 2AZ
Dear Sirs,
Independent Examiner’s report to the Trustees of 5[th] Winchester Scout Group
I report to the Trustees on my examination of the receipts and payments account of the 5[th] Winchester Scout Group for the year ended 31 March 2024.
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 2011 Act and in carrying out my examination I have followed all the 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 receipts and payments account does 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.
An independent examination does not involve gathering all the evidence that would be required in an audit and consequently does not cover all the matters that an auditor considers in giving their opinion on the accounts. The planning and conduct of an audit goes beyond the limited assurance that an independent examination can provide. For instance, in the examination, I have not verified the completeness of subscription and event income, only agreed amounts received in the bank to income booked. Similarly, certain expense payments are not supported by detailed receipts or invoices but agree to bank statement entry descriptions.
Yours sincerely
Richard Drennan A.C.A. September 6, 2024