FRIENDS OF CROFTON OAK SCOUT GROUP Registered Charity Number 302954 Annual Report and Accounts for the year ended 31 December 2025
FRIENDS OF CROFfoN OAK SCOUT GROUP Trustee< Report forthe Year Ended 31 December 2025 Introdurtion The principal activtty 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 administratK)n is undertaken by volunteers, Trustees. and users on an unpaid basis. The Trustees are Brateful for this help in ensuring that safe facilities are available for the youth5 involved in Scouting and Guiding. The Twstees Mr lan Harris (Chairl Mr lan Cottrell (Treasurer) Mrs Lesley Parsons Isecretaryl Mr lan Jenklns Mr David Greef Flxed asset polkv The Trustees have agreed to implement a fixed asset wlicy in which any expenditure on items of a fixed asset nature are capitalised if they are over £5.(X)) and that any such expenditure under £5,0(NJ is char8ed to the Income and Expenditure account in the year of purchase. Results Total Income for the year was £36,39212024'. £35.070) and totsl expenditure lincluding depreciation of £3,867) was £26.32612024: £29.1501. The eXs$ of income for 2025 was £10.06612024: £5.9201. As proposed in the 2024 Trustee< Report the Trustees continued to.. al maintain the 8rounds and premises during 2025 and bl replenish the Charivs cash reserves. al £7,802 12024= £11.157) was spent on repairs and maintenance to the building and grounds, including £6.350 on sanding and vami5hin8 the floor. In addttion £5.954 was spent on a new 8arden barbecue and seatin8 area. which in accordance wtth the Fixed Asset Policy (see Note 4 to the accounts) has been treated as capital expenditure. b) Unrestricted reserves increased to £49.32512024: £39.2591 and desEnated reseprfes remained at £50,(W. Future Plans The Trustees plan to continue to maintain the Scout Hut and 8rounds and to continue building a cash reserve to replace the building's roof which. in 2022. was estimated to have a remaining lifespan of about five years wtth annual repair work ne$Sary in the interim. Rlsk The Trustees have reviewed the risks to the Charty and consider that the major risks are personal injury to the users and neighbours. fire and vandalism to the building. The Trustees have arted to mitigate and control these risks and continue to maintain the premises and grounds and consKler there is adequate insurance in pla. Agreed by the Trustees The Trustees approved this Report on 10 May 2026 and atrthorised the Chairman to sign it on their behalf. lan Harris. chairnn. 10 May 2026 Page I
FRIENDS OF cROoN OAK sco GROUP Independent Examlnerfs Report Report to the Trustees Friends of Crofton Oak Scout Group On accounts for the year ended 31 Decernber 2025 Charlty no 302954 Set •xrt on pa 3to5 Respertive respon51bllhles of The Charity's Trustees are responsible for the preparation of the accounts. The Trustees and examiner Charitys Trustees consider that an audit Is not required for this year under section 144 of the CharitiesAct 2011 (the Charities Act) and that an independent examination is needed. It is my SponsIbl11ty to= examine the accounts under sertion 145 of the 2011 Charities Act. follow the procedures laid down in the general Directions given by the Charity Commission (under section 14515llbl of the 2011 Charities Act, and state whether material matters have come to my attention. Basls of independent examinerfs I have completed my examination. I confimi that no material matters have come ststemeftt to my attention in connection with the examination giving me cause to believe that In any material respect: the accountin8 records were not kept in accordano with section 130 of the Charities Act: or the accounts do not accord with the accounting records. I have no concems 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. Slgned: Name: GRGStiff Address: Parkdene. Park Avenue. Famborough Park, Orpington. Kent BR6 8LH Page 2
FRIENDS OF CROFfoN OAK SCOUT GROUP Statement of Financial Athitie5 forthe Year Ended 31 December 2025 Notes 2025 2024 Income Charitable Income Artivities for Generating fund5 Interest Grants Gifts Total Incoming Resources Expenditure Charitable expenditure Net Income {expenditure) and net movement in fvnds for the year 4,898 31,046 4,825 29,891 354 36.392 35,070 26,326 10,066 29.150 5,920 fteconciliatlon of Funds Reserves Brought Forward Reserves transferred Reserves Carried Forward The Statement of Financial ActNities includes all gains and k)sses recognised in the year. All income and expenditure derive from continuing activrties 89.259 83.339 89,259 Balance Sheet as at 31 December 2025 Notes 2025 2024 34,805 Current A55ets Debtors Bank Total Current Assets 112 241 56,280 56,521 64.520 Less credftors due wlthln 12 months Net Current Assets 64,520 56,521 Totsl Assets 99.325 89.259 Reserves Designated Free 49.325 Total reserves 99,325 89.259 Notes I to 8 form an integral part of these financial statements. The Trustees approved the Financial ststements on I May 2026 and autlK)rised the Chainnan to sign on their behalf. S0,IKKJ lan Harris. chaIrnn. May 2026 Page 3
FRIENDS OF CROFTON OAK SCOW GROUP Notes to the Financial Statemerts for the year ended 31 Drfember 25 Note Incomlng Resources from Charitsble Acti¥itles Charitable income is the income received from the Scout and Guide group5 who are the beneficiaries of the charity. Income from Activitles for Generating Income Income is mainty related to lettings 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 facllities. Charitable Expendlture All expenditure incurred by the charity in 2025 and 2024 was in respect of maintaining and Improving the Scout Hut for its use by the beneficiaries. Recurrin8 expenditure was £22.46012024 - £25.2131. Non-recurrin8 expenditure was £O12024- £31. Depreciation was £3.867 {2024 - £3.637). No payments are made to Trustees other than for the reimbursement ofthe costs of materia15 bou8ht on behalf of the charity. Tanglble Flxed Assets 2025 2024 Flxed A$5ets C05t as at start of year Additions Cost as at end of 141,150 5.934 147,084 ar 141.150 Depreclatlon As at start of year Charge for year As at end of year 108.412 3.867 112,279 104,775 3.637 Net book value as at end of year 34,805 Net book value as at stsrt ofyear 32.738 36.375 Fixed asset policy-. Expenditure on items of a fixed asset nature are capitalised if they are over £5,OC(l and that any such expenditure under £S.LK(i is charged to the Income and Expenditure account in the year of purchase. The Trustees apply a IO% charge on the net ly)ok value before depreciation at each year end. The Trustees own the freehold ofthe Scout Hut and tts grounds, which were donated in 1954. In 2019. the entire land totalling l.(K)5 acres was registered giving possessory title to the Trustees. Land title number SGL8079LK) refers. The Trustee5 do not have the skills to Pla a value on the land and property on an ongoing basis and consider the expense of obtsining an independent valuation prohibitive. The value of the fixed assets relates to improvements and extension5 made to the Scout Hut and grounds since 2CKI3. Page 4
FRIENDS OF CROFfoN OAK SCOUT GROUP Notes to the Financial Statements for the year ended 31 December 2025 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 2025 there was £112 due12024 - £2411. This amount represented a refund due from the waste disposal company used by the Charity. Bank The bank balances relate to the current account£18,266 {2024- £20,586) and Savings account £46.14212024- £35.694). Credktors The Creditors at the year*nd totalled £O12024- £01. Reseryes All income and expenditu in 2025 and 2024 related to unrestricted reserves. A Designated Reserve of £SO.(XXI remains in place to provide for any signlficant expenditure on repairs or renovations in the future (in 2022 the roof was estimated to have a remaining lifespan of about five years with annual repair work necessary in the interim). Page 5