2025-03-31-accounts - 4th Gillingham (Rainham) Sea Scout Group

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Trustees' Annual Report

For the period

From (start date)	0	2	4		3	1	0	3	2

Section A	Reference and administration			details
Charity name Other names the charity is known by Registered charity number (if any) HQ registration number Charity’s principal address
	4th Gillingham(Rainham)Sea Scout Group
	St Georges Hall
	Berengrave Lane
	Rainham Kent Postcode M E 8 7 N A
		Postcode	M		E	8	7	N	A

Names of the charity trustees who manage the charity

(These will be published in the annual report of the charity and the Charity Register if reporting for a Registered Charity with a charity regulator)

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15	Trustee Name	Office (if any)	Dates acted if not for whole year
	Dave Smith	Chairman
	David Perkins	GroupLead Volunteer
	Andrew Mendoza	Assistant GLV
	Eileen Maybank	Treasurer
	Alison Austin	Trustee

Names and addresses of advisers (optional information but encouraged as best practice)

(These will be published in the annual report of the charity)

Type of advisor	Name	Address
Independent Examiner	Mrs Sylvia Baldwin	6 Hampton Close Chatham Kent ME5 7RB

1 LT700001 (14 September 2024)

Section B	Structure, governance and management
Description of the charity’s trusts Type of governing document (e.g. trust deed, constitution) How the charity is constituted (e.g. trust, association, company) Trustee selection methods (e.g. appointed by, elected by) Additional governance issues (optional information but encouraged as best practice) Policies and procedures adopted for: 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. The Group is a trust established under its rules which are common to all Scouts. The Trustees are appointed in accordance with the Policy, Organisation and Rules of The Scout Association. 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 returns to the Charity Commission as appropriate. The Trustee Board consists of the Chair, Treasurer and 3 Trustees and meets every 2 months. Members of the Trustee Board complete Being a Scouts Trustee learning within the first 6 months of joining the Board. This Group 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. a) the induction and training of trustees; b) trustee' consideration of major risks and the systems and procedures to manage them
	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.

	The Group is a trust established under its rules which are common to all Scouts.

	The Trustees are appointed in accordance with the Policy, Organisation and Rules of The Scout 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 the registration, keeping proper accounts and making returns to the Charity Commission as appropriate. The Trustee Board consists of the Chair, Treasurer and 3 Trustees and meets every 2 months. Members of the Trustee Board complete Being a Scouts Trustee learning within the first 6 months of joining the Board. This Group 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 (14 September 2024)

Section B Structure, governance and management (continued)	Section B Structure, governance and management (continued)
	Risk and Internal Control (Specimen 1) 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, property 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. Reduced income from fund raising. The Group is primarily reliant upon income from subscriptions and fundraising. 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 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. 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

Section B
Structure, governance and management (continued)

Risk and Internal Control (Specimen 1)
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, property 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.
Reduced income from fund raising. The Group is primarily
reliant upon income from subscriptions and fundraising. 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
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. 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

3 LT700001 (14 September 2024)

, of a section. In the worst case scenario the complete closure of the Group.

Risk and Internal Control (Specimen 2)

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 a 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 governing 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. Co-operation -We make a positive difference; we co-operate 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 - learn by doing - share in spiritual reflection - take responsibility and make choices - undertake new and challenging activities - make and live by their Promise.

Section C

Objectives and activities

Summary of the objects of the charity set
out in its governing 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.
Co-operation -We make a positive difference; we co-operate
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
- learn 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

In trying to achieve this aim the 4th Gillingham (Rainham) Sea Scout Group provided a full programme of activities implemented through weekly section meetings - 2 Beaver Colonies Endurance & Invincible , 2 Cub Packs Dolphins & Otters and Scout Troop. The achievements of the young people are reflected in the numerous badges & awards they have gained.

4 LT700001 (14 September 2024)

Additional details of the objectives and activities (optional information but encouraged as best practice)

statements, where relevant, about: • policy on grantmaking; • contribution made by volunteers; • policy on investments. Public benefit statement Youmay chooseto include further

	The Group meets the Charity Commission's public benefit criteria under both the advancement 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
	With a strong Team of Section Lead Volunteers they have been able to deliver a varied programme of activities on land and on the water : hikes - outdoor & indoor cooking - camps - sleepovers at the Hut - Church Remembrance Day Service - swimming - sailing - canoeing -kakaying - paddle boarding & achery givingtheyoung people skills for life.

Section E	Financial Review
Quantify and explain any designations 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. The Group Trustee Board considers that the group should hold a sum equivalent to 12 months running costs, circa £5,000. The Group held reserves of approximately £5,000 against this at year end. This is on track for operating expenses with future termly fees coming in.

Details of any funds materially in deficit

5 LT700001 (14 September 2024)

(circumstances plus steps to eliminate)

Further financial review details (optional information)

information, where relevant, about: • investment policy and objectives; Youmay chooseto include additional • the charity’s principal sources of funds (including any fundraising); • how expenditure has supported the key objectives of the charity;	Investment Policy (Specimen 1) Investment Policy (Specimen 2) The Group's Income and Expenditure is very small and as a consequence does not have sufficient funds to invest in longer-term investments such as stocks and shares. The Group has therefore adopted a low risk strategy to the investment of its funds. All funds are held in cash using only mainstream banks or building societies. 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. Occasionally this may involve using an account that requires a period of notice before funds may be withdrawn, before doing so the Group Trustee Board considers the cash flow requirements. 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 or building societies.

Section F	Other Optional Information
Plans for future periods (details of any significant activities planned to achieve them)


Section G	Declaration

The trustees declare that they have approved the trustees’ report above

Signed on behalf of the charity’s trustees

D Perkins	D Perkins	D Perkins	D Perkins	D Perkins	D Perkins	E Maybank

David Perkins						Eileen Maybank

GroupLead Volunteer						Treasurer
0 9 1 0 2 5
0	9	1	0	2	5

6 LT700001 (14 September 2024)

4th Gillingham Sea Scout Group Charity no 303388 Receipts and payments account

	Year start date Year end date	Year start date Year end date	Year start date Year end date	Year start date Year end date
	For the year from	1st April 2024	To	31st March 2025

Receipts and payments
Receipts		2024/25 £ 15,979.50 5,287.00 10,692.50 2,841.10 - 3,718.51 11,333.45 28,585.56 - 1,237.00 1,237.00 1,119.18 599.28 - 28.00 1,746.46 - - 270.91 270.91 111.89 - - - 111.89 31,951.82 - 31,951.82 Unrestricted funds		2023/24 Unrestricted funds £
Donations, legacies and similar income
Membershipsubscriptions		15,979.50		14,417.50
Less: Membershipsubscriptionspaid on		5,287.00		4,712.00
Net membershipsubscriptions retained (National/County/Area/District)		10,692.50		9,705.50
Donations		2,841.10		3,168.50
Legacies		-		-
Gift Aid		3,718.51		2,840.15
Other similar income - Trips & Camps, Activities, Badges & Uniform, Training & miscellanous		11,333.45		3,848.57
Sub total		28,585.56		19,562.72
Grants
Maintenenacegrant		-		-
Othergrants RN/Scout Assocation Training		1,237.00		1,840.00
Sub total		1,237.00		1,840.00
Fundraising events(gross)
Rainham Cricket Club Beer Festival		1,119.18		-
Firework Night		599.28		773.66
Detail 3		-		-
Other fundraisingactivities		28.00		348.26
Sub total		1,746.46		1,121.92
Scout hut income
Hire of building		-		-
Hire of equipment		-		-
Other Scout hut income - EDF Energyrefund		270.91		71.77
Sub total		270.91		71.77
Investment income
Bank interest		111.89		81.02
BuildingSocietyinterest		-		-
The Scout Association Short Term Investment Service		-		-
Other investment income		-		-
Sub total		111.89		81.02
*Total Gross Income* Asset and investment sales, etc. *Total receipts*
				22,677.43

				-

		31,951.82		22,677.43

4th Gillingham Sea Scout Group Charity no 303388 Receipts and payments account

	Year start date Year end date	Year start date Year end date	Year start date Year end date	Year start date Year end date
	For the year from	1st April 2024	To	31st March 2025

Receipts and payments
Payments		2024/25 £ 10,327.35 3,198.00 1,040.00 157.03 1,380.11 2,173.76 - 419.73 - - 1,919.00 - 1,300.07 839.37 50.00 22,804.42 73.95 352.35 - - 426.30 23,230.72 - 23,230.72 8,721.10 5,585.83 14,306.93 Unrestricted funds		2023/24 Unrestricted funds £
Charitable Payments
Youthprogramme and activities		10,327.35		5,486.35
Adult support and training		3,198.00		362.65
Rent/Lease Fee		1,040.00		640.00
Water and Sewerage		157.03		811.94
Electricityand Gas		1,380.11		1,333.75
Insurance Building & Contents - Marine & Personal Accident		2,173.76		2,246.32
Repairs and Renewals		-		-
Materials and equipment		419.73		2,676.00
Printingandphotocopying		-		-
Contribution to campcosts		-		-
Uniforms		1,919.00		1,209.40
AGM and trustee expenses		-		-
Other costs detail 1 - maintenance buidling & boats		1,300.07		10,046.92
Other costs detail 2 - OSM,Stationery & miscelleanous		839.37		984.55
Other costs detail 3- Donations		50.00		124.94
Sub total		22,804.42		25,922.82
Fundraising expenses
Rainham Cricket Club Beer Festival		73.95		-
Firework Night		352.35		-
Detail 3		-		-
Other fundraisingcosts		-		-
Sub total		426.30		-
*Total Gross Expenditure* Asset and investment purchases, etc. *Total payments* *Net of receipts/(payments)* Cash funds last year end *Cash funds this year end*
				25,922.82

				-

				25,922.82

		8,721.10		- 3,245.39
		5,585.83		8,831.22
		14,306.93		5,585.83

Year start date

Year end date

4th Gillingham Sea Scout Group Charity no 303388 Receipts and payments account

	For the year from	1st April 2024	31st March 2025

Statement of assets and liabilities at the end of	the year
			31st March 2024 Unrestricted funds £
Cash funds
Bank current account		4,653.34	1,731.96
Bank deposit account		9,653.59	3,853.87
Buildingsocietyaccount		-	-
The Scout Association Short Term Investment Service		-	-
Cash/Floats		-	-
Total cash funds		14,306.93	5,585.83
			ok

			-
			-
			-
			-

			-
			-
			-
			-

			900.00
			-
			-
			-
			-
			25,000.00
			40,000.00
			65,900.00

			-
			-
			-
			-
			-
			-

			71,485.83

The above receipts and payments account and statement of assets and liabilities were approved by the Trustees on 9th October 2025 (the date of the Trustee Board meeting that approved the accounts) and signed on their behalf by

and signed on their behalf by
Signature D Perkins *E Maybank*	Print Name
D Perkins	Dave Perkin Group Lead Volunteer
*E Maybank*	Eileen Maybank Treasurer

LT700006 - Independent Examiner's Report to the Trustees (January 2024)

England & Wales

Unqualified report for a non-company charity preparing receipts and payments accounts with a gross income of £250,000 or less in the relevant financial year

Independent examiner’s report to the trustees of 4[th] Gillingham Sea Scout Group

I report to the trustees on my examination of the accounts of the 4[th] Gillingham Sea Scout Group for the year ended 31[st] March 2025

Responsibilities and basis of report

As the charity trustees of the 4[th] Gillingham Sea Scout Group, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the 4[th] Gillingham Sea Scout Group accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner’s statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

accounting records were not kept in respect of the 4[th] Gillingham Sea Scout Group as required by section 130 of the Act; or
the accounts do not accord with those records.

I have no concerns 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.

Signed: S Baldwin

Name: Sylvia Baldwin

Relevant professional qualification or membership of professional bodies (if any):

Address: 6 Hampton Close, Chatham, Kent, ME5 7RB

Date: 17[th] May 2025

LT700006 - Independent Examiner's Report to the Trustees (January 2024)

Template 2: Unqualified report for a non-company charity preparing accruals accounts with a gross income of £250,000 or less in the relevant financial year

Independent examiner’s report to the trustees of [Insert Scout Group/District name]

I report to the trustees on my examination of the accounts of the [Insert Scout Group/District name] for the year ended [Insert date of year end].

Responsibilities and basis of report

As the charity trustees of the [Insert Scout Group/District name] you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the [Insert Scout Group/District name] accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner’s statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

accounting records were not kept in respect of the [Insert Scout Group/District name] as required by section 130 of the Act; or
the accounts do not accord with those records; or
the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view which is not a matter considered as part of an independent examination.

Signed:

Name:

Relevant professional qualification or membership of professional bodies (if any):

Address:

Date:

LT700006 - Independent Examiner's Report to the Trustees (January 2024)

Template 3: Qualified report for a non-company charity preparing receipts and payments accounts

Independent examiner’s report to the trustees of [Insert Scout Group/District name]

I report to the trustees on my examination of the accounts of the [Insert Scout Group/District name] for the year ended [Insert date of year end].

Responsibilities and basis of report

As the charity’s trustees of the [Insert Scout Group/District name] you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the [Insert Scout Group/District name] accounts carried out under section 145 of the Act. In carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner’s statement- matter of concern identified

I have completed my examination. I have identified matters of concern that give me reasonable cause to believe that:

accounting records were not kept in respect of the [Insert Scout Group/District name] as required by section 130 of the Act; and
the accounts do not accord with those records.

The receipts and payments accounts prepared for the [Insert Scout Group/District name] show cash received in the year of [Insert total figure of cash received] however [Insert a description of the issues that cause concern].

[For example: No records have been kept to match the record of the donations received to the deposits made and cash balances were retained and not deposited at the charities bank. The only written record retained is a letter advising a grant award of £10,000. The majority of the expenditure was made in cash from retained unbanked cash or via cash withdrawals using a charity debit card but few receipts were kept. Aside from invoices for utilities and rent and play equipment, there are no records of volunteer or other expenses. Total cash spent amounted to £86,000 with receipts for only £41,732 leaving £44,268 of payments without any supporting records.]

I confirm that there are no other matters to which your attention should be drawn to enable a proper understanding of the accounts to be reached.

Signed:

Name:

Relevant professional qualification(s) or membership of professional bodies (if any):

Address:

Date:

LT700006 - Independent Examiner's Report to the Trustees (January 2024)

Template 4: Qualified report for a non-company charity preparing fully accrued accounts with a gross income of £250,000 or less in the relevant financial year

Independent examiner’s report to the trustees of [Insert Scout Group/District name]

I report to the trustees on my examination of the accounts of the [Insert Scout Group/District name] for the year ended [Insert date of year end].

Responsibilities and basis of report

As the trustees of the [Insert Scout Group/District name] you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

Independent examiner’s statement- matter of concern identified

I have completed my examination. I have identified a matter of concern in my report because [Insert a description of the issues that cause concern].

I confirm that no other matters have come to my attention that giving me cause to believe that in any material respect:

accounting records were not kept in respect of the [Insert Scout Group/District name] as required by section 130 of the Act; or
the accounts do not accord with those records; or
the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view which is not a matter considered as part of an independent examination.

I confirm that there are no other matters to which your attention should be drawn to enable a proper understanding of the accounts to be reached.

Signed:

Name:

Relevant professional qualification(s) or membership of professional bodies (if any):

Address:

Date:

LT700006 - Independent Examiner's Report to the Trustees (January 2024)

Scotland

Template 1: Unqualified report for a non-company charity preparing receipts and payments accounts

Independent examiner’s report to the trustees of [Insert Scout Group/District name]

I report on the accounts of the charity for the year ended [Insert date of year end] which are set out on pages ………. to

…………

Respective responsibilities of trustees and examiner

The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the 2006 Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention.

Basis of independent examiner’s statement

My examination is carried out in accordance with Regulation 11 of the 2006 Accounts Regulations. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.

Independent examiner’s statement

In the course of my examination, no matter has come to my attention [other than disclosed below*]

which gives me reasonable cause to believe that in any material respect the requirements:
to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations
to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or
to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Name:

Relevant Professional qualification/professional body:

Address:

Date:

* Please delete the words in brackets if they do not apply. If the words do apply set out those matters which have come to your attention.

LT700006 - Independent Examiner's Report to the Trustees (January 2024)

Template 2: Unqualified report for a non-company charity preparing fully accrued accounts

Independent examiner’s report to the trustees of [Insert Scout Group/District name]

I report on the accounts of the charity for the year ended [Insert date of year end] which are set out on pages ………. to

…………

Respective responsibilities of trustees and examiner

The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees consider that the audit requirement of Regulation 10(1) (a) to (c) of the 2006 Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention.

Basis of independent examiner’s statement

Independent examiner’s statement

In the course of my examination, no matter has come to my attention [other than disclosed below*]

which gives me reasonable cause to believe that in any material respect the requirements:
to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations
to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or
to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Name:

Relevant Professional qualification/professional body:

Address:

Date:

* Please delete the words in brackets if they do not apply. If the words do apply set out those matters which have come to your attention.

LT700006 - Independent Examiner's Report to the Trustees (January 2024)

Template 3: Qualified report for a charity preparing receipts and payments accounts

Independent examiner’s report to the trustees of [Insert Scout Group/District name]

I report on the accounts of the charity for the year ended [Insert date of year end] which are set out on pages ………. to

…………

Respective responsibilities of trustees and examiner

Basis of independent examiner’s statement

Independent examiner’s qualified statement

In the course of my examination, no matter has come to my attention other than that disclosed below.

which gives me reasonable cause to believe that in any material respect the requirements:
to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations
to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or
to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

The matter that has come to my attention is that, in the course of my examination of the accounting records of the charity, it was noted that [Insert a description of the issues that cause concern].

Name:

Relevant Professional qualification/professional body:

Address:

Date:

LT700006 - Independent Examiner's Report to the Trustees (January 2024)

Template 4: Qualified report for a non-company charity preparing fully accrued accounts

Independent examiner’s report to the trustees of [Insert Scout Group/District name]

I report on the accounts of the charity for the year ended [Insert date of year end] which are set out on pages ………. to

…………

Respective responsibilities of trustees and examiner

The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees consider that the audit requirement of Regulation 10(1) (a) to (c) of the 2006 Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention.

Basis of independent examiner’s statement

Independent examiner’s qualified statement

In the course of my examination, no matter has come to my attention other than that disclosed below.

which gives me reasonable cause to believe that in any material respect the requirements:
to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations
to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or
to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

The matter that has come to my attention is that, in the course of my examination of the accounting records of the charity, it was noted that [Insert a description of the issues that cause concern].

Name:

Relevant Professional qualification/professional body:

Address:

Date:

LT700006 - Independent Examiner's Report to the Trustees (January 2024)

Northern Ireland

Template 1: Unqualified report for an unincorporated charity preparing receipts and payments accounts

Independent examiner’s report to the trustees of [Insert Scout Group/District name]

I report on the accounts of the [Insert Scout Group/District name] for the year ended [Insert date of year end], which are set out on pages ………to ………...

Respective responsibilities of trustees and examiner

The charity’s trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 65(2) of the Charities Act (Northern Ireland) 2008 (the Charities Act) and that an independent examination is needed.

It is my responsibility to:

examine the accounts under section 65 of the Charities Act (Northern Ireland) 2008,
follow the procedures laid down in the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act, and,
state whether particular matters have come to my attention.

Basis of independent examiner’s report

My examination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland. An examination includes a review of the accounting records kept by the charity 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 next statement.

Independent examiner’s statement

In connection with my examination, no matter has come to my attention:

which gives me reasonable cause to believe that in any material respect the requirements:
to keep accounting records in accordance with section 63 of the Charities Act and
to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act 2008 have not been met or,
to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Name:

Relevant professional qualification or body:

Address:

Date:

LT700006 - Independent Examiner's Report to the Trustees (January 2024)

Template 2: Unqualified report for a non-company charity that is preparing accruals accounts

Independent examiner’s report to the trustees of [Insert Scout Group/District name]

I report on the accounts of the [Insert Scout Group/District name] for the year ended [Insert date of year end], which are set out on pages ………to ………...

Respective responsibilities of trustees and examiner

As the charity’s trustees you are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 65(2) of the Charities Act (Northern Ireland) 2008 (the Charities Act) and that an independent examination is needed. The charity is preparing accrual accounts and I am qualified to undertake the examination by being a qualified member of [Insert named body].

It is my responsibility to:

examine the accounts under section 65 of the Charities Act (Northern Ireland) 2008,
follow the procedures laid down in the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act (Northern Ireland) 2008, and,
state whether particular matters have come to my attention.

Basis of independent examiner’s report

Independent examiner’s statement

In connection with my examination, no matter has come to my attention:

which gives me reasonable cause to believe that in any material respect the requirements:
to keep accounting records in accordance with section 63 of the Charities Act 2008, and,
to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act 2008 have not been met or,
to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Name:

Relevant professional qualification or body:

Address:

Date:

LT700006 - Independent Examiner's Report to the Trustees (January 2024)

Template 3: Qualified report for an unincorporated charity preparing receipts and payments accounts

Independent examiner’s report to the trustees of [Insert Scout Group/District name]

I report on the accounts of the [Insert Scout Group/District name] for the year ended [Insert date of year end], which are set out on pages ………to ………...

Respective responsibilities of trustees and examiner

It is my responsibility to:

examine the accounts under section 65 of the Charities Act (Northern Ireland) 2008,
follow the procedures laid down in the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act, and,
state whether particular matters have come to my attention.

Basis of independent examiner’s report

Independent examiner’s qualified statement

In connection with my examination, no matter has come to my attention other than that disclosed below:

which gives me reasonable cause to believe that in any material respect the requirements:
to keep accounting records in accordance with section 63 of the Charities Act and
to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act 2008 have not been met or,
to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

The matter that has come to my attention is that, in the course of my examination of the accounting records of the charity, it was noted that [Insert a description of the issues that cause concern].

Name:

Relevant professional qualification or body:

Address:

Date:

LT700006 - Independent Examiner's Report to the Trustees (January 2024)

Template 4: Qualified report for a non-company charity that is preparing accruals accounts

Independent examiner’s report to the trustees of [Insert Scout Group/District name]

I report on the accounts of the [Insert Scout Group/District name] for the year ended [Insert date of year end], which are set out on pages ………to ………...

Respective responsibilities of trustees and examiner

It is my responsibility to:

examine the accounts under section 65 of the Charities Act (Northern Ireland) 2008,
follow the procedures laid down in the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act (Northern Ireland) 2008, and,
state whether particular matters have come to my attention.

Basis of independent examiner’s report

Independent examiner’s qualified statement

In connection with my examination, no matter has come to my attention other than that disclosed below:

which gives me reasonable cause to believe that in any material respect the requirements:
to keep accounting records in accordance with section 63 of the Charities Act 2008, and,
to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act 2008 have not been met or,
to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

The matter that has come to my attention is that, in the course of my examination of the accounting records of the charity, it was noted that [Insert a description of the issues that cause concern].

Name:

Relevant professional qualification or body:

Address:

Date: