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 eX￿s$ 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. chairn￿n. 10 May 2026
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FRIENDS OF cRO￿oN 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
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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. chaIrn￿n. May 2026
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FRIENDS OF CROFTON OAK SCOW GROUP
Notes to the Financial Statemerts for the year ended 31 Drfember 2￿5
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- £3￿1.
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.
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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