For the period
From (start date)
to end date
Section A
Reference and administration details
Charity name
1 st Winchester Scout Grou
other names the charity is known by
1 st Winchester Bo
Scout Grou
Registered charity number (if any)
HQ registration number
Charity's principal address
1st Place, Scout HQ, Flemin
Road,
Weeke. Winchester
Postcode
Names of the charity trustees who manage the charity
(These will be publishedin the 8nnual reportofthe and the Charity RegiSterrfiry for a Registered Charity with a cliarity regulatorl
Trustee Name
Office (if any)
Dates acted if not for
whole year
Tom Shaw
Mike Wilson
Edwin Loverseed
Mike Hobb
Jonathan Robinson
Chair
Lead Volunteer
Treasurer
Member
Member
Grou
10
11
13
14
15
Names and addresses of advisers (optional information but encouraged as best practi)
(These will b8 publish8din th8 annual r8POrt of the chanty)
e of advisor
Name
Address
1 LT700001 (27 February 2024)
Section B
Structure, governance and management
Description of the charity's trusts
Type of governing document
The Group's governing documents are those of the The Scout
Association. They consist of a Royal Charter, which in turn gives
authority to the Bye Laws of the Association and The Policy,
Organisation and Rules of The Scout Association.
{e.g. trust deed, constitution)
How the charity is constituted
The Group is a trust established under its rules which are
common to all Scouts.
(e.g. trust, association, company)
Trustee selection methods
The Trustees are appointed in accordance with the Policy,
Organisalion and Rules of The Scout Association.
(e.g. appointed by, elected by)
Additional governance issues {optional information but encouraged as best practice)
You may choose to include additional
information, where relevant, about-
The Group is managed by the Group Trustee Board, the
members of which are the 'Charity Trustees, of the Scout Group
which is an educational charity. As charity trustees they are
responsible for complying with legislation applicable to charities.
This includes the registration, keeping proper accounts and
making retums to the Charity Commission as appropriate.
The Trustee Board consists of the Chair, GLV, Treasurer, and 2
Trustee Members. The Board is supported by a Secretary and
they meet once a month to manage the charity's affairs.
Policies and procedures adopted for:
Members of the Trustee Board complete Being a Scouts Trustee
leaming within the first 6 months ofjoining the Board.
a) the induction and training of trustees: b) t
This Trustee Board exists to make sure the charity is
well-managed, risks are assessed and mitigated, buildings and
equipment are in good working order, and everyone follows legal
requirements and the organisation's policies and rules. Their
support helps other volunteers run high-quality and safe
programmes that gives young people skills for life.
2 LT700001 (27 February 2024)
Section B
Structure. governance and management (continued)
Risk and Internal Control
The Group Trustee Board has identified the major risks to which
they believe the Group is exposed. these have been reviewed
and systems have been established to mitigate against them. The
main areas of concern that have been identified are:
Damage to the building. propety and equipment. The Group
would request the use of buildings. property and equipment from
neighbouring organisations such as the church, community
centre and other Scout Groups. Similar reciprocal arrangements
exist with these organisations. The Group has sufficient buildings
and contents insurance in place to mitigate against permanent
loss.
Injury to leaders, helpers, supporters and members. The Group
through the capitation fees contributes to the Scout Associations
national accident insurance policy. Risk Assessments are
undertaken before all activities. Additional insurance is held for
those helpers who are not covered by the Scout Association
policy.
Reduced income. The Group is primarily reliant upon income
from subscriptions and from hiring the Scout Hut to a nursery.
The group does hold a reserve to ensure the continuity of
activities should there be a major reduction in income. The Board
could raise the value of subscriptions to increase the income to
the group on an ongoing basis. either temporarily or permanently.
Reduction or loss of leaders. The group is totally reliant upon
3 LT700001 (27 February 2024)
volunteers to run and administer the activities of the group. If
there was a reduction in the number of leaders to an
unacceptable level in a particular section or the group as a whole
then there would have to be a contraction, consolidation or
closure of a section. In the worst case scenario the complete
closure of the Group.
Reduction or loss of members. The Group provides activities for
all young people aged 4 to 18 (note that the Osborne SEN
section does have some scouts who are over 14 years - this has
been carefully considered by the GLV. and the DLV is aware). If
there was a reduction in membership in a particular section or the
Group as whole then there would have to be a contraction,
consolidation or closure of a Section. In the worsl case scenario
the complete dosure of the Group.
The Group has in place systems of internal controls that are
designed to provide reasonable assurance against material
mismanagement or loss. these include 2 signatories for all
payments and comprehensive insurance policies to ensure that
insurable risks are covered.
Section C
Objectives and activities
Summary of the objects of the charity set out
in its goveming document
The Purpose of Scouting
Scouting exists to actively engage and support young people in
their personal development, empowering them to make a positive
contribution to society.
The Values of Scouting
As Scouts we are guided by these values:
Integrity - We act with integrity,. we are honest, trustworthy and
loyal.
Respect - We have self-respect and respect for others.
Care - We support others and take care of the world in which we
live.
Belief - We explore our faiths, beliefs and attitudes.
4 LT700001 (27 February 2024)
OryoperaEion'. vve'maKe a posiiive aiTherence,' we c(FuperaiE
with others and make friends.
The Scout Method
Scouting takes place when young people, in partnership with
adults, work together based on the values of Scouting and..
enjoy what they are doing and have fun
take part in activities indoors and outdoors
leam by doing
share in spiritual reflection
take responsibility and make choices
undertake new and challenging activities
make and live by their Promise.
Summary of the main activities in relation to
these objects
The Group has seven sections.. two Beaver Colonies, 0 Cub
Packs and three Scout Troops. They all meet weekly during
tenn-time, plus they all have a programme of camps throughout
the year. The Sections have the use of the Scout Hut (the
Special Educational Needs Scout Troop use the Osborne school
for their meetings), although they all plan to be out and about in
the local area as much as possible, particularly during the
Summer. The Group has the opportunity to come together on a
number of occasions throughout the year. Remembrance
Sunday and Christmas carols are both hosted in local churches.
There are also a number of whole Group events which are often
combined as opportunities to fundraise: such as the annual
bonfire litter pick, and the Littleton Country Show car parking. At
least once a year the group tries to organise a Family fun day
which attempts to showcase scouting activities and build our
community.
Additional details of the objectives and activities (optional information but encouraged as best practice)
You may choose to include further
statements, where relevant, about:
No formal group policy exists for these aspects - they are
considered by the Trustee Board on a case by case basis. They
may well become the subject of group policy in due course.
policy on grantmaking.,
contribution made by volunteers.,
policy on investments.
Public benefit statement
The Group meets the Charity Commission's public benefit criteria
under both the advanment of education and the advancement
of citizenship or community development headings.
Section D
Achievements and performance
Summary of the main achievements of
the charity during the year
This last year (from April 2024 to March 2025) saw transformation
of adult roles in scouting, along with associated changes to adult
training and a new supporting IT system. Roll-out was delayed
5 LT700001 (27 February 2024)
for nearly a year due to concerns about integration of the various
IT modules. Most of the changes brought in are welcome
improvements to language and process, along with a
much-needed refresh of the training requirements. Individual
volunteers can now manage their own training. with completions
automatically recorded on their account. We can now also
complete key p)sseS online, such as camp approvals.
Unfortunately. the new system has been beset with problems,
making the management of adult volunteers particularly
problematic. This has absorbed much time and effort, and has
been a considerable distraction for all involved. Improvements
are being made, but goodwill and confidence have been eroded.
We have also lost volunteers due to stresses induced by this new
system.
In other news. I would say that we are still suffering post-covid.. it
feels like we have more behavioural challenges than we did
before, numbers are down a little, and numbers attending camps
have been low, albeit they are re-growing slowly. We do have a
strong set of Section leadership teams, we have more joint
working between the pairs of Sections. We have a very healthy
flow of new volunteers (and I must call-out our membership
secretary, Issie. for her significant role in this), we are in a strong
financial position. and I would say we are very well poised to set
up a Squirrels section, a 'Drey'.
The annual programme of Section and Group events seems to be
working well. and whilst we do some fund-raising events such as
the Littleton Car Parking, I think we can happily say that we are
doing them as a community service and for ourselves, rather than
because we must to raise money. This is a great place to be,
doing things because we want to. not because we have to.
Our relationship with the Nursery is improving, with better
communications and more mutual understanding. We are
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6 LT700001 (27 February 2024)
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the facilities for all. Hosting the Nursary has put more pressure
on the adult volunteers to keep the building fully functioning and
available for the nursery, for every working day of the year- but it
is worth it. I would nevertheless like to thank all the adult
volunteers for their ongoing forbearance with the frictions and
restrictions that the nursery create.
We continue to make ever-more use of the Online Scout
Manager system (OSM). and it is great to see it evolving to be an
ever-better tool to run scouting sections with.
The Family Fun Day at Pinsent Camp (in May 25) was again
blessed with great weather, and was well attended by families
from all Sections. The Group was also well represented at the St
George's Day Parade, and the Remembrance Day and the
Christmas Carol Services saw a better attendance by families.
I would like to highlight the great work by all our volunteers- we
have confident Section leadership teams, delivering front-line
scouting week in, week out, plus arranging and delivering camps.
And we also have a really great team of supporting volunteers.
l am encouraged by the level of volunteering and commitment by
adults, which is delivering a full range of programme activities for
the Young People in our community, preparing them for life and
also providing rewarding opportunity for the adults themselves.
The Group continues to feel strong and confident at a time of real
need.
Section E
Financial Review
Brief statement of the charity's policy on
reserves
Reserves Policy
The Group's policy on reserves is to hold sufficient resources to
continue the charitable activities of the Group should income and
fundraising activities fall short. This means the Group holds a
sum equivalenl to approximately 1 year of ordinary subscription
income- approximately £21.000. The Group has no staff wages
or pensions lo maintain a reserve for.
The Irustees note that, in addition to mainlaining a scouting
programme, we must ensure that the scout HQ remains available
for the use of a pre-school during the daytime in accordance with
our commitments to Hampshire County Council in respect of their
grant funding for the 2014 rebuilding programme.
The Group s largest SoUrS of revenue in normal times are
membership subscriptions. and the renting out of 1st Place when
not being used for scouting. The Group maintains business
continuity Insuran to mitigate the risk to this revenue in the
event that the building was unavailable (due to fire etc.), but it is
not possible to insure against the business risks of the nursery
itself.
7 LT700001 (27 February 2024)
In the first years of this plan, the trustees, financial focus was to
finance as many of the defeed optional build elements {movable
partition (2015) and exlemal stores12017)) as was determined as
affordable at the time and to clear the debl incurred in the 2014
rebuild. The remainder of the loan was repaid in 2021.
In the coming years the trustees will aim to complete such of the
remaining optional elements of the rebuild (such as the hard path
along the front of the building) as they deem appropriate at the
time, and then commit accumulated surpluses to form a building
replament fund in anticipation of the need to finance a move in
2044, or a rebuildlrefurbishment a few years later.
It is anticipated that the building replacement fund alone would
not be sufficient to replace the building. The expectation is that
the trustees will assess the costs of rebuilding and look for
additional sources of finan (grants, fund raising, loans) as may
be required starting 2039.
Quantify and explain any designations
Details of any funds materially in deficit
{circumstances plus steps to eliminate)
NIA
Further financial review details (optional information)
You may choose to include additional
infomation, where relevant. about..
the charity's principal sources of funds
(including any fundraising).
Investment Policy
To date the group adopts a low risk strategy for its operating
capital and primary reserves. All funds are currently held in cash
using only mainstream banks or building societies.
how expenditure has supported the key
objectives of the charity-
The Group Trustee Board regularly monitors the levels of bank
balances and the interest rates received to ensure the group
obtains maximum value and income from its banking
arrangements.
investment policy and objectives.,
The Building Fund is a longer term proposition however, and the
Group Executive considers that the use of equity investments will
be necessary to provide an appropriate level of return, parlicularly
in a climate of higher inflation rates. The target is to achieve a
fund of £100,000 by 2040. The appropriateness of the target will
be reviewed annually. During the course of the year in review the
trustees have opened an account for equity investments in to
which they intend to transfer Ihe building fund. Due to some
adminsitrative matters around account set-up no transfer has yet
tsken place. but the intent remains for the coming year.
8 LT700001 (27 February 2024)
Plans for fulure periods (details of any
significant activities planned to achieve
them)
1st Winchester Scout Group is essentially operating 'at capacity,.
The Scout Hut is used each weekday evening by one or two
sections. as well as by Explorers. There is no scope for an
additional beaver. cub or scout section in the weekly programme
at the Hut. The two Beaver colonies, Cub packs and two
Scout troops make up a pipeline that can accommodate children
from 6 to 14 and allows for flexibility by offering different sections
and evenings at each stage.
There is scope for starting a Squirrels Drey for children from 4 to
6. and the Group is looking at recruiting volunteers to run this.
Because of the use of the Hut by the nursery group during the
week (Mon - Fri), the Squirrels frey would be restricted to running
either on Saturday or Sunday.
Growing the movement. a key part of the Scout Association
Strategy. is also achieved by supporting the growih of other
Groups. Support is provided to the 2nd Winchester Scouts
(Osbome Scouts) through the extension of the Trustee Board and
GLV to provide oversight.
Section G
Declaration
The trustees declare that they have approved the trustees, report above
Siqned on behalf of the charity's trustees
Signature(s)
ih£ qvitson
Full name(s)
Tom Shaw
Mike Wilson
Position (eg Secretary, Chair)
Chair
Group Lead Volunteer
Date
9 LT700001 (27 February 2024)
10 LT700001 (27 February 2024)
11 LT700001 (27 February 2024)
12 LT700001 (27 February 2024)
13 LT700001 (27 February 2024)
14 LT700001 (27 February 2024)
15 LT700001 (27 February 2024)
16 LT700001 (27 February 2024)
17 LT700001 (27 February 2024)
18 LT700001 (27 February 2024)
Page 1
## **1st WINCHESTER SCOUT GROUP**
## **Receipts and Payments Summary for the year ended 31st March 2025**
|||**31.3.24**|||**31.3.25**|
|---|---|---|---|---|---|
|||**Last Year**|||**This Year**|
|Total receipts for the year|£|53,040.62
£||£|49,425.52
£|
|Total payments for the year|£|31,755.90
£||£|32,248.73
£|
||£|21,284.72
£||£|17,176.79
£|
|Cash/Bank/Section Funds brought forward|£|65,238.41
£||£|86,523.13
£|
|**TOTAL**|**£**|**86,523.13**
**£**||**£**|**103,699.92**
**£**|
|**Statement of assets**||**31.3.24**|||**31.3.25**|
|||**Last Year**|||**This Year**|
|**Monetary Assets**||||||
|Group General Fund|£|58,701.72
£||£|63,504.23
£|
|Group Building Development Account|£|21,760.57
£||£|33,760.57
£|
|Beavers|£|1,035.49
£||£|1,260.58
£|
|Cubs|£|3,305.23
£||£|2,293.93
£|
|Scouts|£|1,486.26
£||£|2,784.50
£|
|Osborne|£|233.86
£|See Note 1|£|96.11
£|
||**£**|**86,523.13**
**£**|||**£103,699.92**|
|**Assets**||||||
|Buildings|£|213,280.00
£|See Note 2|£|200,160.00
£|
|Contents and equipment|£|29,131.00
£|See Note 3|£|29,131.00
£|
|Accounts receivable|£|-
£|See Note 4|£|-
£|
|**Liabilities**||||||
|Accounts payable|£|-
£|See Note 4|£|-
£|
|Contingent liability|||See Note 5|||
|**NET ASSETS**|**£**|**328,934.13**
**£**||**£**|**332,990.92**
**£**|
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 the end of the financial year to 31 March 2024 the group owed the beavers section £88 as the group had made some payments on behalf of Beavers the previous year (due to better internet banking facilities). Beavers over-repaid this during financial year 1 April 2023 to 31 March 2024, and the over-repayment was returned during the financial year ending 31 March 2025! Since this is entirely within the group overall, it is excluded from the accounts receivable/payable totals.
## **Signed:**
**16/05/2025**
**E Loverseed Group Treasurer**
**1st WINCHESTER SCOUT GROUP**
Page 2
## **Receipts for the Year ended 31st March 2025**
|**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**|**31.3.24**
**Last 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**
**£**|**31.3.25**
**This Year**
**£**
20,979.32
£
11,400.50
-£|
|---|---|---|
|||9,578.82
£
-
£
1,990.00
£
1,583.16
£
19,661.59
£
-
£
-
£|
|||23,234.75
£
3,235.22
£
3,577.81
£
7,126.96
£
-
£
-
£
-
£|
|||13,939.99
£
2,671.96
£|
|||**49,425.52**
**£**|
Page 3
## **1st WINCHESTER SCOUT GROUP**
## **Payments for the year ended 31st March 2025**
|**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**|**31.3.24**
**Last 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**
**£**|**31.3.25**
**This Year**
**£**
2,024.80
£
931.84
£
-
£
1,679.07
£
1,378.08
£
325.00
£
5,459.23
£
176.27
£|
|---|---|---|
|||11,974.29
£
3,098.13
£
4,589.11
£
5,828.72
£
137.75
£
-
£
1,387.16
£|
|||15,040.87
£
1,600.00
£
180.00
£
-
£
370.00
£
-
£
240.50
£
-
£
650.00
£
674.58
£
-
£
207.14
£|
|||3,922.22
£
1,241.40
£
69.95
£|
|||1,311.35
£|
|||**32,248.73**
**£**|
Page 4
## **Independent Examiner's Report to the Trustees of the 1[ST] Winchester Scout Group**
I report on the accounts of the Group for the year ended 31 March 2025 which comprise the Receipts and Payments Statement, Balance Sheet and related notes set out on pages 1-4
This 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 charity’s trustees those matters I am required to state to them in an Independent Examiner’s report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity’s trustees for my examination work.
## **Respective responsibilities of Trustees and Examiner**
The Group’s/District’s trustees are responsible for the preparation of the accounts. They consider that an audit is not required for this year (under Section 144 of the Charities Act 2011 (the Charities Act)) and that an independent examination is needed.
It is my responsibility to:
- Examine the accounts (under Section 145 of the Charities Act);
- To follow the procedures laid down in the General Directions given by the Charity Commissioners (under Section 145(5)(b) of the Charities Act); and
- To state whether particular matters have come to my attention.
## **Basis of Independent Examiner's Statement**
My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the Group and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.
## **Independent Examiner's Statement**
In connection with my examination, no matter has come to my attention ~~(other than that disclosed below~~ *):
1. which gives me reasonable cause to believe that in any material respect the requirements
- to keep accounting records in accordance with Section 130 of the Charities Act ;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 which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
* Please delete the words in the brackets if they do not apply
Signed: ...................................................................................................... Signed:Ss
Name: Bruce Martin Name: Bruce Martin
Qualification: ACMA Qualification: ACMA
Address: 26 Hillside Road Address: 26 Hillside Road Winchester Winchester Hampshire Hampshire S022 SNW SO22 5NW
Page 1
## **1st WINCHESTER SCOUT GROUP**
## **Receipts and Payments Summary for the year ended 31st March 2025**
|||**31.3.24**|||**31.3.25**|
|---|---|---|---|---|---|
|||**Last Year**|||**This Year**|
|Total receipts for the year|£|53,040.62
£||£|49,425.52
£|
|Total payments for the year|£|31,755.90
£||£|32,248.73
£|
||£|21,284.72
£||£|17,176.79
£|
|Cash/Bank/Section Funds brought forward|£|65,238.41
£||£|86,523.13
£|
|**TOTAL**|**£**|**86,523.13**
**£**||**£**|**103,699.92**
**£**|
|**Statement of assets**||**31.3.24**|||**31.3.25**|
|||**Last Year**|||**This Year**|
|**Monetary Assets**||||||
|Group General Fund|£|58,701.72
£||£|63,504.23
£|
|Group Building Development Account|£|21,760.57
£||£|33,760.57
£|
|Beavers|£|1,035.49
£||£|1,260.58
£|
|Cubs|£|3,305.23
£||£|2,293.93
£|
|Scouts|£|1,486.26
£||£|2,784.50
£|
|Osborne|£|233.86
£|See Note 1|£|96.11
£|
||**£**|**86,523.13**
**£**|||**£103,699.92**|
|**Assets**||||||
|Buildings|£|213,280.00
£|See Note 2|£|200,160.00
£|
|Contents and equipment|£|29,131.00
£|See Note 3|£|29,131.00
£|
|Accounts receivable|£|-
£|See Note 4|£|-
£|
|**Liabilities**||||||
|Accounts payable|£|-
£|See Note 4|£|-
£|
|Contingent liability|||See Note 5|||
|**NET ASSETS**|**£**|**328,934.13**
**£**||**£**|**332,990.92**
**£**|
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 the end of the financial year to 31 March 2024 the group owed the beavers section £88 as the group had made some payments on behalf of Beavers the previous year (due to better internet banking facilities). Beavers over-repaid this during financial year 1 April 2023 to 31 March 2024, and the over-repayment was returned during the financial year ending 31 March 2025! Since this is entirely within the group overall, it is excluded from the accounts receivable/payable totals.
## **Signed:**
**16/05/2025**
**E Loverseed Group Treasurer**
**1st WINCHESTER SCOUT GROUP**
Page 2
## **Receipts for the Year ended 31st March 2025**
|**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**|**31.3.24**
**Last 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**
**£**|**31.3.25**
**This Year**
**£**
20,979.32
£
11,400.50
-£|
|---|---|---|
|||9,578.82
£
-
£
1,990.00
£
1,583.16
£
19,661.59
£
-
£
-
£|
|||23,234.75
£
3,235.22
£
3,577.81
£
7,126.96
£
-
£
-
£
-
£|
|||13,939.99
£
2,671.96
£|
|||**49,425.52**
**£**|
Page 3
## **1st WINCHESTER SCOUT GROUP**
## **Payments for the year ended 31st March 2025**
|**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**|**31.3.24**
**Last 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**
**£**|**31.3.25**
**This Year**
**£**
2,024.80
£
931.84
£
-
£
1,679.07
£
1,378.08
£
325.00
£
5,459.23
£
176.27
£|
|---|---|---|
|||11,974.29
£
3,098.13
£
4,589.11
£
5,828.72
£
137.75
£
-
£
1,387.16
£|
|||15,040.87
£
1,600.00
£
180.00
£
-
£
370.00
£
-
£
240.50
£
-
£
650.00
£
674.58
£
-
£
207.14
£|
|||3,922.22
£
1,241.40
£
69.95
£|
|||1,311.35
£|
|||**32,248.73**
**£**|
Page 4
## **Independent Examiner's Report to the Trustees of the 1[ST] Winchester Scout Group**
I report on the accounts of the Group for the year ended 31 March 2025 which comprise the Receipts and Payments Statement, Balance Sheet and related notes set out on pages 1-4
This 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 charity’s trustees those matters I am required to state to them in an Independent Examiner’s report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity’s trustees for my examination work.
## **Respective responsibilities of Trustees and Examiner**
The Group’s/District’s trustees are responsible for the preparation of the accounts. They consider that an audit is not required for this year (under Section 144 of the Charities Act 2011 (the Charities Act)) and that an independent examination is needed.
It is my responsibility to:
- Examine the accounts (under Section 145 of the Charities Act);
- To follow the procedures laid down in the General Directions given by the Charity Commissioners (under Section 145(5)(b) of the Charities Act); and
- To state whether particular matters have come to my attention.
## **Basis of Independent Examiner's Statement**
My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the Group and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.
## **Independent Examiner's Statement**
In connection with my examination, no matter has come to my attention ~~(other than that disclosed below~~ *):
1. which gives me reasonable cause to believe that in any material respect the requirements
- to keep accounting records in accordance with Section 130 of the Charities Act ;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 which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
* Please delete the words in the brackets if they do not apply
Signed: ...................................................................................................... Signed:Ss
Name: Bruce Martin Name: Bruce Martin
Qualification: ACMA Qualification: ACMA
Address: 26 Hillside Road Address: 26 Hillside Road Winchester Winchester Hampshire Hampshire S022 SNW SO22 5NW