1[st] Mill End Scout Group
Annual Accounts
For the Year Ended
31[st] December 2023
Consolidated Accounts
Charity Commission registered number: 302564
1
1[ST] Mill End Scout Group Annual Accounts For the Year Ended 31[st] December 2023
|Index|Page Number|
|---|---|
|Trustees Report|3|
|Scrutineer’s report|6|
|Receipts and Payments Account|7|
|Statement of Assets & Liabilities|8|
2
## **1[st] Mill End Scout Group Trustees Report For the Year Ended 31[st] December 2023 Charity Commission Registered Number: 302564**
The trustees present their report and consolidated accounts for the year ended 31 December 2023
## **Reference and Administration Details**
The trustees were: Malcolm Yull (Group Chair) Barbara Hargreaves (Group Secretary) Louise Seers (Group Treasurer) Alex Cutmore (Group Lead Volunteer appointed 28th June 2023) Lee Jasper (Explorer Leader)
The Group’s Bankers are: Barclays Bank 62 - 64 High Street Watford WD17 2BT
## **Structure, Governance and Maintenance**
The Group’s governing documents are those of 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.
The Group is a trust, established on 13[th] September 1938, upon the Boy Scouts Association Trust Deed of 1935.
The Trustees are appointed in accordance with the Policy, Organisation and Rules of the Scouts Association.
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 registration, keeping proper accounts and making returns to the Charity Commission as appropriate.
The Committee consists of 3 independent representatives, Chair, Treasurer and Secretary, together with the Group Lead Volunteer, individual section leaders and parent representation. The Committee meets approximately every 2 months and exists to support the Group Lead Volunteer in meeting the responsibilities of the appointment. The committee is responsible for :
The Maintenance of the Group Property; The raising of funds and the administration of Group Finance; The insurance of persons, property and equipment; Group public occasions; Assisting in the recruitment of leaders and other adult support; Appointing any sub committees that may be required; Appointing Group Administrators and Advisors (where necessary and other than those who are elected).
3
## **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 for concern that have been identified are:
Damage to building, property and equipment. The Group has sufficient buildings and contents insurance in place to mitigate against permanent loss;
Injury to leaders, helpers, supporters and members. Through capitation fees, the Group contributes to the Scout Association’s national accident insurance policy. Risk Assessments are undertaken before all activities;
Reduced income from fundraising. The Group is less reliant on fundraising income due to the fact that it received £9,000.00 from the rental of the hall during the year. However, the Group holds a reserve to ensure the continuity of activities should there be a major reduction in income.
Reduction or loss of leaders. The Group is totally reliant on 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 of the Group as a whole, then there would be a contraction, consolidation or closure of a section and in the worst case scenario, the complete closure of the Group.
Financial mismanagement or loss. The Group policy requires 2 signatories for all payments to mitigate the loss.
## **Objectives and Activities**
The aim of the Scout Association is to promote the development of young people in achieving their full physical, intellectual, social and spiritual potential, as individuals, as responsible citizens and as members of their local, national and international communities. The method of achieving the Aim of the Association is by providing an enjoyable and attractive scheme of progressive training, based on the Scout Promise and Law guided by adult leadership.
## **Achievements and Performance**
The Group’s membership has increased during the year. In 2022 there were 62 members and in 2023 there were 76 members across all sections (Census figures at 31st January in each year). The Beaver section increased by 3 members, Cubs by 2 members and Scouts by 9 members. The Group managed to organise a wide variety of activities during the year including a water activity day for all sections to enjoy together, Cubs football tournament, Scouts Green Beret challenge and Grimsdyke Hike and various camps.
4
## **Financial Review**
## _**Reserves Policy**_
The Group’s policy on reserves is to hold sufficient resources to continue the charitable activities of the Group should the income and fundraising activities fall short. The Group Trustee Board considers that the Group should hold a sum equivalent to 6 months recurring running costs, circa £5,000.
The Group holds reserves of approximately £30,000 against this at the year end. This is well above the level required for operating expenses and would cover more than one year’s recurring running costs.
## _**Investment Policy**_
The Group does not have sufficient funds to invest in longer term investments. The Group has therefore adopted a risk averse strategy to the investment of its funds. All funds are held in cash, using only mainstream banks.
## **Declaration**
The trustees declare that they have approved the trustees report above.
Signed on behalf of the charity’s trustees.
|**Signature:**||||
|---|---|---|---|
|**Name:**|Malcolm Yull|Louise Seers|Barbara Hargreaves|
|**Position:**|Group Chair|Group Treasurer|Group Secretary|
|**Date:**|5th May 2024|29th April 2024|5th May 2024|
|**Signature:**||||
|**Name:**|Alex Cutmore|Lee Jasper||
|**Position:**|Group Lead Volunteer|Explorer Leader||
|**Date:**|29th April 2024|30th April 2024||
5
## **Scrutineer’s Report to the Trustees of the 1[st] Mill End Scout Group**
I report on the accounts of the Group for the year ended 31 December 2023 which comprise the Payments and Receipts Account and the Statement of Assets and Liabilities.
This report is made solely to the trustees in accordance with sections 43 and 44 of the Charities Act 1993. 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 Scrutineer’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 trustees are responsible for the preparation of the accounts. They consider that an audit is not required for this year (under section 43(2) of the Charities Act 1993 (the 1993 Act) and that a scrutineer’s examination is needed.
It is my responsibility to:
- Examine the accounts (under section 43 (3) (a) of the 1993 Act);
- To follow the procedures laid down in the General Directions given by the Charity Commissioners (under section 43 (7) (b) of the 1993 Act); and
- To state whether particular matters have come to my attention.
## **Basis of Scrutineer’s report**
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 such matters. The procedures undertaken do not provide all evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.
## **Scrutineer’s statement**
In connection with my examination, no matter has come to my attention:
- 1 which gives me reasonable cause to believe that in any material respect the requirements
- to keep accounting records in accordance with section 41 of the 1993 Act; and
- to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 1993 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.
**Signature: Name: Tony Humphreys Address: 59 Williamson Way, Rickmansworth, Herts. WD3 8GL Date: 15th April 2024**
6
|**1st Mill End Scout Group**
**Consolidated Receipts & Payments Account**
**For the Year Ended 31st December 2023**
**Year Ended 31-Dec 2023**
**Year Ended 31-Dec 2022**
**RECEIPTS**
**£**
**£**
Beaver Subscriptions
2,450.00
2,150.00
Cub Subscriptions
4,800.00
4,870.00
Scout Subscriptions
3,115.00
1,650.00
Uniforms & Badges
55.00
10.00
Nursery Fees (including refuse contributions)
9,170.00
9,270.00
Per Capita Rebate
76.00
124.00
Interest Received
286.95
8.15
Section Activities
3,492.59
3,941.32
Gift Aid
780.59
431.25
Donations
92.30
447.12
District Contributions
102.50
82.50
Explorers Partnership
390.00
-
Tesco Community Grant
1,000.00
-
Fundraising Events
357.36
-
**Total Receipts**
**26,168.29**
**22,984.34**
**PAYMENTS**
Equipment and stores
2,654.13
2,996.19
Uniforms and badges
1,970.08
1,152.41
Repairs and maintenance
1,807.70
1,910.57
Refuse, cleaning and gardening
3,237.76
2,778.26
Insurances
1,008.77
1,069.57
Utilities
2,387.01
1,471.44
Online subscriptions (OSM & Quickbooks)
480.39
461.88
Activities
4,912.39
5,550.12
Leader discounts
1,025.00
1,040.00
Capitation fees
4,940.00
3,596.00
Gocardless fees
422.06
354.16
Donations to other charities
60.00
-
Rent & rates
67.84
163.84
Dues & Subscriptions
61.40
-
Gifts
150.90
-
Training
605.90
225.00
**Total Payments**
**25,791.33**
**22,769.44**
**NET OF RECEIPTS/PAYMENTS**
**376.96**
**214.90**
Cash Funds at year end
48,235.99
47,859.03
Cash Funds at previous year end
47,859.03
47,644.13|**1st Mill End Scout Group**
**Consolidated Receipts & Payments Account**
**For the Year Ended 31st December 2023**
**Year Ended 31-Dec 2023**
**Year Ended 31-Dec 2022**
**RECEIPTS**
**£**
**£**
Beaver Subscriptions
2,450.00
2,150.00
Cub Subscriptions
4,800.00
4,870.00
Scout Subscriptions
3,115.00
1,650.00
Uniforms & Badges
55.00
10.00
Nursery Fees (including refuse contributions)
9,170.00
9,270.00
Per Capita Rebate
76.00
124.00
Interest Received
286.95
8.15
Section Activities
3,492.59
3,941.32
Gift Aid
780.59
431.25
Donations
92.30
447.12
District Contributions
102.50
82.50
Explorers Partnership
390.00
-
Tesco Community Grant
1,000.00
-
Fundraising Events
357.36
-
**Total Receipts**
**26,168.29**
**22,984.34**
**PAYMENTS**
Equipment and stores
2,654.13
2,996.19
Uniforms and badges
1,970.08
1,152.41
Repairs and maintenance
1,807.70
1,910.57
Refuse, cleaning and gardening
3,237.76
2,778.26
Insurances
1,008.77
1,069.57
Utilities
2,387.01
1,471.44
Online subscriptions (OSM & Quickbooks)
480.39
461.88
Activities
4,912.39
5,550.12
Leader discounts
1,025.00
1,040.00
Capitation fees
4,940.00
3,596.00
Gocardless fees
422.06
354.16
Donations to other charities
60.00
-
Rent & rates
67.84
163.84
Dues & Subscriptions
61.40
-
Gifts
150.90
-
Training
605.90
225.00
**Total Payments**
**25,791.33**
**22,769.44**
**NET OF RECEIPTS/PAYMENTS**
**376.96**
**214.90**
Cash Funds at year end
48,235.99
47,859.03
Cash Funds at previous year end
47,859.03
47,644.13|**1st Mill End Scout Group**
**Consolidated Receipts & Payments Account**
**For the Year Ended 31st December 2023**
**Year Ended 31-Dec 2023**
**Year Ended 31-Dec 2022**
**RECEIPTS**
**£**
**£**
Beaver Subscriptions
2,450.00
2,150.00
Cub Subscriptions
4,800.00
4,870.00
Scout Subscriptions
3,115.00
1,650.00
Uniforms & Badges
55.00
10.00
Nursery Fees (including refuse contributions)
9,170.00
9,270.00
Per Capita Rebate
76.00
124.00
Interest Received
286.95
8.15
Section Activities
3,492.59
3,941.32
Gift Aid
780.59
431.25
Donations
92.30
447.12
District Contributions
102.50
82.50
Explorers Partnership
390.00
-
Tesco Community Grant
1,000.00
-
Fundraising Events
357.36
-
**Total Receipts**
**26,168.29**
**22,984.34**
**PAYMENTS**
Equipment and stores
2,654.13
2,996.19
Uniforms and badges
1,970.08
1,152.41
Repairs and maintenance
1,807.70
1,910.57
Refuse, cleaning and gardening
3,237.76
2,778.26
Insurances
1,008.77
1,069.57
Utilities
2,387.01
1,471.44
Online subscriptions (OSM & Quickbooks)
480.39
461.88
Activities
4,912.39
5,550.12
Leader discounts
1,025.00
1,040.00
Capitation fees
4,940.00
3,596.00
Gocardless fees
422.06
354.16
Donations to other charities
60.00
-
Rent & rates
67.84
163.84
Dues & Subscriptions
61.40
-
Gifts
150.90
-
Training
605.90
225.00
**Total Payments**
**25,791.33**
**22,769.44**
**NET OF RECEIPTS/PAYMENTS**
**376.96**
**214.90**
Cash Funds at year end
48,235.99
47,859.03
Cash Funds at previous year end
47,859.03
47,644.13|**1st Mill End Scout Group**
**Consolidated Receipts & Payments Account**
**For the Year Ended 31st December 2023**
**Year Ended 31-Dec 2023**
**Year Ended 31-Dec 2022**
**RECEIPTS**
**£**
**£**
Beaver Subscriptions
2,450.00
2,150.00
Cub Subscriptions
4,800.00
4,870.00
Scout Subscriptions
3,115.00
1,650.00
Uniforms & Badges
55.00
10.00
Nursery Fees (including refuse contributions)
9,170.00
9,270.00
Per Capita Rebate
76.00
124.00
Interest Received
286.95
8.15
Section Activities
3,492.59
3,941.32
Gift Aid
780.59
431.25
Donations
92.30
447.12
District Contributions
102.50
82.50
Explorers Partnership
390.00
-
Tesco Community Grant
1,000.00
-
Fundraising Events
357.36
-
**Total Receipts**
**26,168.29**
**22,984.34**
**PAYMENTS**
Equipment and stores
2,654.13
2,996.19
Uniforms and badges
1,970.08
1,152.41
Repairs and maintenance
1,807.70
1,910.57
Refuse, cleaning and gardening
3,237.76
2,778.26
Insurances
1,008.77
1,069.57
Utilities
2,387.01
1,471.44
Online subscriptions (OSM & Quickbooks)
480.39
461.88
Activities
4,912.39
5,550.12
Leader discounts
1,025.00
1,040.00
Capitation fees
4,940.00
3,596.00
Gocardless fees
422.06
354.16
Donations to other charities
60.00
-
Rent & rates
67.84
163.84
Dues & Subscriptions
61.40
-
Gifts
150.90
-
Training
605.90
225.00
**Total Payments**
**25,791.33**
**22,769.44**
**NET OF RECEIPTS/PAYMENTS**
**376.96**
**214.90**
Cash Funds at year end
48,235.99
47,859.03
Cash Funds at previous year end
47,859.03
47,644.13|
|---|---|---|---|
|**1st Mill End Scout Group**
**Consolidated Receipts & Payments Account**||||
|**For the Year Ended 31st December 2023**||||
||**Year Ended 31-Dec 2023**||**Year Ended 31-Dec 2022**|
|**RECEIPTS**|**£**||**£**|
|Beaver Subscriptions|2,450.00||2,150.00|
|Cub Subscriptions|4,800.00||4,870.00|
|Scout Subscriptions|3,115.00||1,650.00|
|Uniforms & Badges|55.00||10.00|
|Nursery Fees (including refuse contributions)|9,170.00||9,270.00|
|Per Capita Rebate|76.00||124.00|
|Interest Received|286.95||8.15|
|Section Activities|3,492.59||3,941.32|
|Gift Aid|780.59||431.25|
|Donations|92.30||447.12|
|District Contributions|102.50||82.50|
|Explorers Partnership|390.00||-|
|Tesco Community Grant|1,000.00||-|
|Fundraising Events|357.36||-|
|**Total Receipts**|**26,168.29**||**22,984.34**|
|**PAYMENTS**||||
|Equipment and stores|2,654.13||2,996.19|
|Uniforms and badges|1,970.08||1,152.41|
|Repairs and maintenance|1,807.70||1,910.57|
|Refuse, cleaning and gardening|3,237.76||2,778.26|
|Insurances|1,008.77||1,069.57|
|Utilities|2,387.01||1,471.44|
|Online subscriptions (OSM & Quickbooks)|480.39||461.88|
|Activities|4,912.39||5,550.12|
|Leader discounts|1,025.00||1,040.00|
|Capitation fees|4,940.00||3,596.00|
|Gocardless fees|422.06||354.16|
|Donations to other charities|60.00||-|
|Rent & rates|67.84||163.84|
|Dues & Subscriptions|61.40||-|
|Gifts|150.90||-|
|Training|605.90||225.00|
|**Total Payments**|**25,791.33**||**22,769.44**|
|**NET OF RECEIPTS/PAYMENTS**|**376.96**||**214.90**|
|Cash Funds at year end|48,235.99||47,859.03|
|Cash Funds at previous year end|47,859.03||47,644.13|
7
|**1st Mill End Scout Group**||||
|---|---|---|---|
|**Consolidated Statement of Assets & Liabilities**||||
|**As at 31st December 2023**||||
|||||
|||||
||**As at 31 Dec 2023**||**As at 31 Dec 2022**|
||**£**||**£**|
|Cash funds this year end||||
|Note: All funds are unrestricted income funds|**Unrestricted funds**||**Unrestricted funds**|
|||||
|Cash Funds|48,235.99||47,859.03|
|||||
|||||
|Deposit due to nursery|250.00||250.00|
|Accountspayable|-||-|
|Accounts receivable|-||- 100.00|
|Retained funds due to the group|47,985.99||47,709.03|
||**48,235.99**||**47,859.03**|
|||||
|||||
|Cash funds c/f at 31 Dec 2023 comprise:||||
|Group current account|17,807.10||17,717.09|
|Groupsavings account|30,428.89||30,141.94|
||**48,235.99**||**47,859.03**|
Louise Seers Treasurer
8