Page 1 ## **1st WINCHESTER SCOUT GROUP** ## **Receipts and Payments Summary for the year ended 31st March 2024** |||**31.3.23**|||**31.3.24**| |---|---|---|---|---|---| |||**Last Year**|||**This Year**| |Total receipts for the year|£|35,558.41
£||£|53,040.62
£| |Total payments for the year|£|23,079.09
£||£|31,755.90
£| ||£|12,479.32
£||£|21,284.72
£| |Cash/Bank/Section Funds brought forward|£|52,759.09
£||£|65,238.41
£| |**TOTAL**|**£**|**65,238.41**
**£**||**£**|**86,523.13**
**£**| |**Statement of assets**||**31.3.23**|||**31.3.24**| |||**Last Year**|||**This Year**| |**Monetary Assets**|||||| |Group General Fund|£|35,425.50
£||£|58,701.72
£| |Group Building Development Account|£|21,760.57
£||£|21,760.57
£| |Beavers|£|1,740.75
£||£|1,035.49
£| |Cubs|£|3,869.61
£||£|3,305.23
£| |Scouts|£|1,965.09
£||£|1,486.26
£| |Osborne|£|476.89
£|See Note 1|£|233.86
£| ||**£**|**65,238.41**
**£**|||**£86,523.13**| |**Assets**|||||| |Buildings|£|226,400.00
£|See Note 2|£|213,280.00
£| |Contents and equipment|£|28,931.00
£|See Note 3|£|29,131.00
£| |Accounts receivable|£|-
£|See Note 4|£|-
£| |**Liabilities**|||||| |Accounts payable|£|-
£|See Note 4|£|-
£| |Contingent liability|||See Note 5||| |**NET ASSETS**|**£**|**320,569.41**
**£**||**£**|**328,934.13**
**£**| Notes: 1. 1st Winchester Group Accounts includes the Osborne Scout Troop, though it is anticipated Osborne will separate out as an independent group/charity in the foreseeable future. A separate bank account was opened for Osborne in 2021, though some of Osborne's affairs still run through the group account (subscriptions in particular). 2. Building values straight line depreciated over 25 years (starting at £300 000 as 2015 insured value after rebuild for the scout HQ, and £28 000 from 2017 for the stores building). 3. Equipment shown at insured value 4. Cheques we had issued but which had not been presented to our bank at 31 March, and advance payments made. 5. The group received a grant of £125000 from Hampshire County Council during 2014, conditional on making the scout HQ available for the use of a pre-school during term time week days for twenty five years. The grant agreement has a claw-back provision making the group liable to repay money related to the value of the grant and the value of the building if it does not make the building so available. As this is a _contingent_ liability, no figure is factored in to the net assets calculation. 6. At year end, the group owwed the beavers section £88 as the group had made some payments on behalf of Beavers the previous year (due to better internet banking facilities) which the beavers had over-repaid this year. Since this is entirely within the group overall, it is excluded from the accounts receivable/payable totals. ## **Signed:** **11/05/2024** **E Loverseed Group Treasurer** **1st WINCHESTER SCOUT GROUP** Page 2 ## **Receipts for the Year ended 31st March 2024** |**MEMBERSHIP SUBSCRIPTIONS**
Capitation
**INCOME RECEIVED**
Interest
HQ Rental (Community, Mercury Explorers)
Donations & Fund Raising
Pre-School Rental and Service Charges
Miscellaneous
(refund of over-payment)
Grants and subsidies
**SECTION INCOME**
Not including Grants from Group Account
Beavers
Cubs
Scouts
Osborne
Other
(repayment of loan to Beavers section)
Group Camps
**OTHER INCOME**
Income Tax recovered on Subscriptions
and Donations (Gift Aid)
**TOTAL RECEIPTS FOR THE YEAR**|**31.3.23**
**Last Year**
**£**
20,508.23
£
10,842.00
-£
9,666.23
£
-
£
1,825.00
£
1,522.27
£
9,443.19
£
-
£
-
£
12,790.46
£
2,350.86
£
1,455.77
£
4,698.70
£
480.00
£
-
£
-
£
8,985.33
£
4,116.39
£
**35,558.41**
**£**|**31.3.24**
**This Year**
**£**
19,397.02
£
11,702.50
-£| |---|---|---| |||7,694.52
£
-
£
2,476.00
£
1,189.90
£
24,004.02
£
120.88
£
100.00
£| |||27,890.80
£
2,791.00
£
1,687.01
£
9,027.11
£
100.00
£
-
£
-
£| |||13,605.12
£
3,850.18
£| |||**53,040.62**
**£**| Page 3 ## **1st WINCHESTER SCOUT GROUP** ## **Payments for the year ended 31st March 2024** |**PREMISES**
Buildings Repairs
Building Improvements
Loan repayment and Interest
Cleaning
Insurance
Rent
Utilities
Miscellaneous
**SECTION EXPENSES**
Beavers (less grant accounted on group basis)
Cub Pack (less grant accounted on group basis)
Scouts (less grant accounted on group basis)
Osborne (less grant accounted on group basis)
Group Summer Camp
Badges Scarves & Woggles
**GENERAL EXPENSES**
Grants to Sections
Charity Donations
Printing, Advertising and Postage
Leader Training
Uniforms
Catering
Fund raising expenses
Subscription refunds, rental deposits returned
I.T. Costs incl' OSM & Broadband
Payments from K Holland fund (hardship)
Sundries incl' helper insurance
**EQUIPMENT**
New Equipment
Equipment Maintenance & Consumables
**TOTAL PAYMENTS FOR THE YEAR**|**31.3.23**
**Last Year**
**£**
1,906.39
£
150.00
£
-
£
780.00
£
1,246.28
£
325.00
£
3,281.65
£
75.00
£
7,764.32
£
2,345.17
£
1,554.38
£
4,229.47
£
59.69
£
-
£
1,878.84
£
10,067.55
£
2,500.00
£
-
£
-
£
300.00
£
-
£
3.50
£
636.00
£
350.00
£
567.08
£
60.00
£
280.33
£
4,696.91
£
550.31
£
-
£
550.31
£
**23,079.09**
**£**|**31.3.24**
**This Year**
**£**
1,039.49
£
-
£
-
£
1,599.69
£
1,345.03
£
325.00
£
6,138.26
£
-
£| |---|---|---| |||10,447.47
£
2,782.26
£
2,251.39
£
9,505.94
£
343.03
£
-
£
1,554.23
£| |||16,436.85
£
1,500.00
£
100.00
£
-
£
-
£
54.00
£
200.28
£
-
£
664.00
£
690.90
£
-
£
454.54
£| |||3,663.72
£
980.46
£
227.40
£| |||1,207.86
£| |||**31,755.90**
**£**| Page 4 Independent Examlnerfs Report to the Trustees of the I Winchester Scout Group I report on the accounts of the Group for the year ended 31 March 2024 whidi comprise the Re￿Ipts and Payments Statement, Balance Sheet and related notes set out on pa8es 14 Thls report is made solely to the trustees in accordance with Section 145 of the Charities Act 2011. My work has been undertaken so that I might state to the charit(s tnt5tees those matters l am requlred to stste to them in an Independent Examinerfs report and for no other purpose. To the fullest extent pemiitted by law. I do not accept or assume responsibility to anyone other than the chaiity and the tharitrfs trustees for my examination work. Respertlve responslbllltles of Trustees and Exaffllner The Group's/DistricYs trustees are responsible for the preparation of the accounts. They conslder that an audlt Is not requlred for this year (under Section 144 of the Charities Act 2011 (the tharities Act)) and that an independent examination is needed. It is my responsibility to: - Examine the accounts (under Section 145 of the tharlties Act); - To follow the procedures lald down In the General Directions given by the Charlty Commlssioners (under Section 145(5llbl of the Charities Act); and - To state whether particular matters have come to my attention. Basls of Independent Examlnerfs Statement My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination include5 a review of the accounting record5 kept by the Group and a comparison of the accounts presented wlth those records. It also includes consideration of any unusual item5 or dlsclosures in the accounts, and seekin8 explanations from you as trustees conceming any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit. and consequently no opinion is 8iven as to whether the accounts present a 'true and fairf view and the report is limited to those matters set out in the ststement below. Independent Examlnerfs Statement In Connectlon wlth my examinatlon. no matter has come to my attention I l. which gives me reasonable cause to belleve that in any material respect the requlrements - to keep accounting records in accordance with Section 130 of the Charttie5 Art ;and - to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act have not been met; or 2. to whlch, In my oplnion. attentlon should be drawn in order to enable a proper understandlng of the accounts to be reached. * Please delete the words in the brackets if they do not apply Signed:.... Name: Bruce Martin Quallfication: ACMA Address.. 26 Hillside Road Winchester Hampshire S022 5NW