FRIENDS OF CROFTON OAK SCOUT GROUP Registered Charity Number 302954 Annual Report and Accounts for the year ended 31 December 2024
FRIENDS OF CROFTON OAK SCOLrr GROUP Trustees. Report for the Year Ended 31 Drnber 2024 Introduction The principal actNity of the Charity continues to be the maintenance of the Scout Hut. Crofton Road. Orpington. Kent for the use of Crofton Oak Scouts. Guides and associated groups. Volunteers The running of the Scout Hut and its administration is undertaken by volunteers, Trustees, and user5 on an unpaid basis. The Trustees are grateful for this help in ensurin8 that safe facilities are available for the youths involved in Scouting and Guiding. The Trustees Mr lan Harrls (Chairl Mr lan Cottrell ITfeasurer) Mrs Lesley Parsons Isecretary) Mr lan Jenkins Mr David Greef Results Total Income for the year was E35.07012023'. £33,739) and total expenditure (includin8 depreciatlon of £3,637) was £29,15012023.' £29.3321. The excessof income for2024 was £5,92012023'. £4,407). As mentioned in last yearfs report. the Trustees expected energy costs to reduce somewhat in 2024 and this did come about, falling from £10,473 to E5.409. However. the overall level of expenditure remained similar to 2023 due to some unplanned expenditure on building maintenance (please refer to the next paragraph). As proposed in the 2023 Trustees. Report the Trustees continued to: al maintain the grounds and premises during 2024 and bl replenish the Charivs cash reserves. al £11,157 wès spent on repairs and maintenance to the building and 8rounds12023: £3,643) most notably: £1,146 surveying the buildin8'5 drains following a blockage, £2.766 on a CCTV system, £1.1 on replacement guttering and roof checks and £2.280 on a new electrlcal consumer unit. bl Unrestricted reserves increased to £39.259 {2023: £33.3391 and designated reserves remained at £50,Crf)O. Future Plans The Trustees plan to continue to maintain the Scout Hut and grounds and to continue building a cash reseple to replace the building's roof which. in 2022. was estimated to have a remaining lifespan of about five years with annual repair work necessary in the interim. Risk The Trustees have reviewed the risks to the Charity and consider that the major risks are personal injury to the users and neighbours. fire and vandalism to the building. The Trustees have acted to mitigate and control these risks and continue to maintain the premises and grounds and consider there is adequate insurance in place. A8reed by the Trustees The Trustees approved this Report on 24 May 2025 and authorised the Chaimian to $18n it on their behalf. lan Harris, Chairnian. 24 May 2025 Page I
FRIENDS OF cROoN OAK SCOUT GROUP Independent Examinerfs Report Report to the T$t¢¢$ Friends of Crofton Oak Scout Group On accounts for the year ended 31 December 2024 Charity no 302954 Set out on pages 3toS Respectlve resp0Tr5ibilrtles of The Charity's Trustees are responsible for the preparation of the accounts. The Trustees and examiner Chariws Trustees consider that an audit is not required for this year under Section 144 of the Charities Act 2011 (the Charities Acil and that an independent examination is needed. It is my responsibility to: examine the accounts under section 145 of the 2011 Charitles Art, follow the procedures laid down in the general Directions 8iven by the Charity Commission (under section 14515llbl of the 2011 Chartties Act, and state whether materbal matters have come to my attention. Basls of Independent examinerfs I have completed my examination. I confirm that no material matters have Stattment come to my attention in connection with the examination giving me cause to believe that in any material spect. the accounting records were not kept in accordance with section 130 of the Charities Act: or the accounts do not accord with the accounting records. I have no concems and have COTne across no other rnatters 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. Sl8ned: Date: Name: GRGSttff Address: Parkdene. Park Avenue. Farnborowdh Park, Orpington. Kent BR6 8LH Page 2
FRIENDS OF CROFfoN OAK scour GROUP Statement of Nnanclal Activities forthe Year Ended 31 December 2024 Notes 2024 2023 Income Charitable Income Activities for Generating fund5 Interest Grants Gift5 Total Incoming Resources Expenditure Charitable expenditure Net Income {expendlturel and net movement in funds for the year 4.825 29.891 354 4.826 28.680 233 35.070 33.739 29.150 5,920 29.332 4,407 Reconclliation of Funds Reserves Brought Forward Reserves transferred Reserves Carrfed Forward 89,259 The Statement of Financial Aclivities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities 83.339 78.932 83,339 Balance Sheet as at 31 December 2024 Notes 2024 2023 32,738 36,375 Current Assets Debtors Bank Total Current Assets 241 56,280 56,521 46,964 Less credltors due within 12 months Net Current Assets 56.521 46.964 Total Assets 89,259 83,339 Reserves Designated 50.000 Free 39,259 33,339 Total reserves 89,259 83,339 Notes I to 8 form an integral part of these financial statements. The Truslees approved the Financial Statements on 24 May 2025 and authorised the Chaimian to sign on their behalf. lan Harrls, Chairnlan. 24 May 2025 Page 3
FRIENDS OF CROFfoN OAK SCOUT GROUP Notes to the Financial St*ments for the year ended 31 De¢ember 224 Note Incoming Resources from Charitsble Activ Charitable income is the income received from the Scout and Guide groups who are the beneficiaries of the charity. Income from Acthiilies for Generating Income Income is mainly related to lettin85 of the Scout Hut when not in use by the beneficiaries. These lettings allow the Trustees to ensure that the Scout Hut and grounds are maintained to ensure the safety of the children and helpers using the faalities. Charltable Expendlture All expenditure incurred by the charity In 2024 and 2023 was in respect of maintaining and improvin8 the Scout Hut for its use by the beneficiaries. Recurring expenditure was £25,21312023 - £22.6321. Non-recurring expenditure was £30012023 - £2,658) on legal fees incurred transferring bank attounts. This cost will be recouped due to the being no fees on the new account. Depreciation was £3,63712023- £4.0421. No payments are made to Trustees other than for the reimbursement of the costs of materials bought on behalf of the charity. Ta ble Flxed Assets 2024 2023 Flxed Assets Cost as at start of year Additions Cost as at end of year 141.150 141.150 141.150 141,150 Depreclatlon As at start of ear Charge for year As at end ofyear 104,775 3.637 108.412 I,733 4,042 104,775 Net book value as at end ofyear Net book value as at start of year 32.738 36.375 36.375 40,417 The Trustee5 apply a IO% charge on the net tK)ok value before depreciation at each year end. The Trustees own the freehold of the Scout Hut and its grounds, which were donated in 1954. In 2019, the entire land totalling I.5 acres was registered giving posse550ry title to the Trustees. Land title number SGL8079(XJ refers. The Trustees do rK)t have the skills to place a value on the land and property on an ongoing basis and consider the expense of obtaining an independent valuation prohibitive. The value of the fixed assets relates to irnprovements and extensions made to the Scout Hut since 23. Page 4
FRIENDS OF CROFfoN OAK SCOUT GROUP Notes to the Financial Statemerrts for the year ended 31 December 2024 continued Note Debtors Every year the Trustees endeavour to try to ensure that all rent and other payments due have been received before the year end. At 31 December 2024 there was £241 due12023 - £01. This amount represented a refund due from the waste disposal company used by the Charity. Bank The bank balan$ relate to the current account £20.586 {2023 - £11.6241 and Savings account £35.69412023 - £35.340). Creditor5 The Creditors at the year*nd totalled £012023 - £0). ReseThe5 All income and expenditu in 2024 and 2023 related to unrestricted reserves. A Designated Resepie of £SO.(KKJ remains in Pla to provide for any signlficant expenditure on repairs or renovations in the future lin 2022 the roof was estimated to have a remaining lrfespan of about fve years With annual repair work necessary in the interim). Page 5