4th Barnehurst (St Martin's) Scout Group
TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST AUGUST 2024
Registered Charity number 303502
Scout Association Registration Number 10011663
4TH BARNEHURST (ST MARTIN'S) SCOUT GROUP
YEAR ENDED 31 AUGUST 2024
Contents:
| Page | |
|---|---|
| Reference and Administration Details | 2 |
| Report of the Trustees | 3 - 4 |
| Statement of Assets & Liabilities | 5 |
| Statement of Financial Activities | 6 |
| Notes to the Financial Statements | 7 - 10 |
4TH BARNEHURST (ST MARTIN'S) SCOUT GROUP
REFERENCE AND ADMINISTRATION DETAILS YEAR ENDED 31 AUGUST 2024
Charity Number 303502 Scout Association 10011663 Registered Office 6 Manor Close Crayford Dartford DA1 4EX Trustees John Baxter Chair James Pope Appointed 14/07/2023 Kass Stone Steven Ristow Michael Fleetwood Geoffrey Amass Stuart Muckelt Steve Morley Brenda Morley Rev G Bowen Bankers Lloyds Bank
4TH BARNEHURST (ST MARTIN'S) SCOUT GROUP Charity Number 303502 Scout Association 10011663 TRUSTEES ANNUAL REPORT FOR THE YEAR ENDING 31[ST] AUGUST 2024
Structure and Governance
The 4th Barnehurst Scout Group is governed by Royal Charter granted on 4[th] January 1912, last amended on 12[th] February 2020, and a trust established by a conveyance dated 30th May 1957 upon the Trusts of the Boy Scouts Association Trust Deed 1955. The latter consists of a Royal Charter which in turn gives authority to the Bye Laws and The Policy, Organisation and Rules (POR) of the Scout Association. The group was registered as a charity 24th February 1964 and abides by the POR of the Scout Association.
Members of the Trustee Board are trustees of the Charity: Serving in 2023/2024 are, Geoffrey Amass (Group Lead Volunteer), John Baxter (Chair), James Pope (Treasurer), Stuart Muckelt, Brenda Morley, Steven Ristow, Michael Fleetwood, Kass Stone, Steve Morley, and Rev G Bowen.
The Trustee Board is responsible for the administration of the group and the safeguarding of its assets, including the hall and the minibus. The hall, owned by the Scout Group, is situated in the grounds of St Martin's C of E Church Barnehurst at 174 Erith Road Bexleyheath Kent DA7 6LE. The land belongs to the Church and is leased at nil cost to the Scout Group.
The group membership has improved gradually following the Covid-19 pandemic. Our numbers are growing and we were able to report in the January 2024 census,20 Beavers, 24 Cubs in the two Cub Packs and 29 Scouts in our Scout Troop.
We also have 12 on our waiting list who are in the 4-to-6-year age range. This is the age range of the new ‘Squirrels’ section. As soon as we can identify a suitable person to lead this section, we will open a ‘Squirrel Drey’ at 4[th] Barnehurst.
Adult leadership continues to be an issue for the Group. We currently have one leader running two sections, the Espinosa Scout troop and the Seeonee Cub pack. Although he has two assistants with the troop and three assistants with the pack, this is not an ideal arrangement. Also, we only have one leader with the Mariners Beaver colony. In order for the group to flourish, we need to recruit more adults into the leadership team.
Public benefit
The Trustee Board has referred to the Charity Commission's general guidance on public benefit when reviewing the group's aims and objectives and in planning future activities. By maintaining the same aims and objectives as The Scout Association, we are confident that they are fit for purpose and in line with what we are trying to achieve for our members.
Objectives
Scouting exists to actively engage and support young people in their personal development, empowering them to make a positive contribution to society. 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.
As Scouts we are guided by these values:
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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.
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Co-operation - We make a positive difference; we co-operate with others and make friends.
Activities
In order to meet our objectives young people with the core ages of 6 to 14 years, meet in their sections weekly, where they enjoy learning through a variety of methods, including games, practical experiences and visits. There is a full programme of outdoor experiences from cooking on open fires through sleepovers, weekend and full week camps either in accommodation or under canvas on official sites or green fields.
Our key targets for the forthcoming year are:
-
Restructure and standardise our Group’s section accounts.
-
Appoint a new Treasurer as current treasurer intends to stand down
-
Appoint additional adult volunteers.
-
Open a Squirrel Drey for the 4-to-6-year range.
Financial review
The deficit for the year is £1,230.94 compared with the previous year deficit of £6,056.56. This is the position before depreciation of the hall is taken into account. After depreciation of the hall, the accounts show a deficit of £11,230.94, (2022/2023) deficit £16,056.56. While we have moved to on-line banking for the majority of the group’s finances, some cash payments are made to the sections and due to the variations in format of their accounts presented to the Treasurer, this does make the Treasurer's task more difficult and time consuming.
Reserves Policy
The Group aims to keep 3 months expenditure in its unrestricted reserves, which it has done this year. In order to ensure the continuation of the Group in the event of a total lack of income due to some unforeseen event.
4TH BARNEHURST (ST MARTIN'S) SCOUT GROUP Charity Number 303502 Scout Association 10011663 STATEMENT OF ASSETS & LIABILITIES YEAR ENDED 31 AUGUST 2024
| Note Fixed Assets 4 Current Assets Lloyds Current Account Lloyds Deposit Account HSBC Current Account OSM Debit Card Account Cash in hand Debtors Current Liabilities Sundry liabilities 5 Funds of the Charity 6 General Restricted Total net assets or liabilities Net current assets/(liabilities) Total current assets |
Unrestricted funds £ - 13,101.92 20,362.37 - 3,804.14 2,635.44 - 39,903.87 375.00 39,528.87 39,528.87 39,528.87 - 39,528.87 |
Restricted funds £ - - - - - - - - - - - - |
01 APR 2023 - 31 AUG 2024 £ - 13,101.92 20,362.37 - 3,804.14 2,635.44 - 39,903.87 375.00 39,528.87 39,528.87 39,528.87 - 39,528.87 |
01 APR 2022 - 31 MAR 2023 £ 10,000.00 35,532.87 - 188.13 - 7,781.71 - 43,502.71 2,742.90 |
|---|---|---|---|---|
| 40,759.81 | ||||
| 50,759.81 | ||||
| 40,759.81 10,000.00 |
||||
| 50,759.81 |
Approved by the Trustees on _____
and signed on their behalf by:
4TH BARNEHURST (ST MARTIN'S) SCOUT GROUP Charity Number 303502 Scout Association 10011663 STATEMENT OF FINANCIAL ACTIVITIES YEAR ENDED 31 AUGUST 2024
| Notes INCOMING RESOURCES 2 Voluntary Income 2a Membership Subscriptions 2b Charitable Activities 2c Investment Income 2d TOTAL INCOMING RESOURCES RESOURCES EXPENDED Charitable Activities 3 TOTAL RESOURCES EXPENDED Net income/(expenditure) Reconciliation of Funds: Total funds brought forward 6 Fund Balances carried forward at end of year |
Unrestricted £ 69.00 3,042.63 31,252.86 362.37 34,726.86 35,957.80 35,957.80 (1,230.94) 40,759.81 39,528.87 |
Restricted £ - 10,000.00 10,000.00 (10,000.00) 10,000.00 - |
Total funds 01 APR 2023 - 31 AUG 2024 £ 69.00 3,042.63 31,252.86 362.37 34,726.86 45,957.80 45,957.80 (11,230.94) 50,759.81 39,528.87 |
Total funds 01 APR 2022 - 31 MAR 2023 £ 298.75 3,885.67 4,607.24 14.87 |
|---|---|---|---|---|
| 8,806.53 | ||||
| 24,863.09 | ||||
| 24,863.09 | ||||
| ( 16,056.56) 66,816.37 |
||||
| 50,759.81 |
4TH BARNEHURST (ST MARTIN'S) SCOUT GROUP Charity Number 303502 Scout Association 10011663 NOTES TO THE ACCOUNTS YEAR ENDED 31 AUGUST 2024
1. Accounting Policies
Basis of accounting
1a The financial statements have been prepared in accordance with the Charities Statement of Recommended Practice (SORP FRS102) 2019 and the Charities Act 2011.
- 1b Assets are written off over their useful economic life currently 10 years straight line.
| 2. Analysis of Incoming Resources 2a Voluntary Income & Donations Donations 2b Membership Subscriptions Scouts Cubs Beavers Gift aid claimed Less: payable to District in respect of Capitation Total 2c Income from Charitable Activities Beavers Camps/Activities Cubs Camps/Activities Scouts Camps/Activities Seeonee Tuck Shop Other income from sections Recycling/Shop to fundraise Hall and field rental Minibus hire 2d Investment Income Bank Interest TOTAL INCOME |
01 APR 2023 - 31 AUG 2024 £ 69.00 69.00 1,590.00 2,090.00 1,080.00 1,684.43 6,444.43 3,401.80 3,042.63 5,049.83 3,570.29 6,296.32 1,973.60 338.38 468.44 1,719.00 11,837.00 31,252.86 362.37 34,726.86 |
01 APR 2022 - 31 MAR 2023 £ 298.75 |
|---|---|---|
| 298.75 | ||
| 1,315.00 2,592.00 2,180.00 341.57 |
||
| 6,428.57 2,542.90 |
||
| 3,885.67 | ||
| - 1,501.53 - 1,474.16 511.37 372.68 747.50 - |
||
| 4,607.24 | ||
| 14.87 | ||
| 8,806.53 |
4TH BARNEHURST (ST MARTIN'S) SCOUT GROUP Charity Number 303502 Scout Association 10011663 NOTES TO THE ACCOUNTS YEAR ENDED 31 AUGUST 2024
3. Expenditure on Charitable Activities
| 3. Expenditure on Charitable Activities |
||
|---|---|---|
| 3a Scout hall Heat/Light/Water Rates Insurance Repairs, Renewals & Maintenance 3b Sections activities Scouts Cubs Beavers Mini bus expenses Badges and uniform Tuck Shop 3c Administration/Establishment Expenses Expenditure within sections Depreciation Accountancy fees Bank charges TOTAL EXPENSES |
01 APR 2023 - 31 AUG 2024 Total £ 3,015.38 203.73 3,114.91 6,380.35 12,714.37 7,713.13 4,437.21 3,908.22 2,247.87 879.13 1,496.94 20,682.50 1,686.00 10,000.00 650.00 224.93 12,560.93 |
01 APR 2022 - 31 MAR 2023 Total |
| £ 999.22 296.96 1,581.93 367.85 |
||
| 3,121.99 | ||
| 536.64 2,094.11 1,688.86 1,213.59 1,496.31 1,470.90 |
||
| 8,500.41 | ||
| 2,655.49 10,000.00 387.50 73.73 |
||
| 13,240.69 | ||
| 45,957.80 | 24,863.09 |
4TH BARNEHURST (ST MARTIN'S) SCOUT GROUP Charity Number 303502 Scout Association 10011663 NOTES TO THE ACCOUNTS YEAR ENDED 31 AUGUST 2024
4.
| £ TANGIBLE FIXED ASSETS Restricted Scout hall Actual/deemed cost 100,000.00 Accumulated depreciation bfwd 90,000.00 Charge for year 10,000.00 Accumulated depreciation cfwd 100,000.00 Net book value at beginning of year 10,000.00 Net book value at end of year - |
£ Restricted Scout hall |
£ Mini Bus |
£ Equipment |
£ Total |
|---|---|---|---|---|
| 4,500.00 4,500.00 - 4,500.00 - - |
6,000.00 6,000.00 - |
110,500.00 100,500.00 10,000.00 |
||
| 6,000.00 | 110,500.00 | |||
| - | 10,000.00 | |||
| - | - |
The hall belongs to the group, the land belongs to the Church. There is no lease charge by the Church. With the adoption of FRS 102 the hall has been given a value at 1st April 2014 , which becomes the "deemed historical cost" and is written down over 10 years which is its estimated useful life.
| 5. Creditors Capitation payable to District Accountancy fee 6. Funds of the Charity Restricted Funds Property - Hall General Funds Total Funds |
Balance 1 April 2023 10,000.00 10,000.00 40,759.81 50,759.81 |
01 APR 2023 - 31 AUG 2024 £ - 375.00 375.00 Transfer (10,000.00) (10,000.00) 10,000.00 - |
01 APR 2022 - 31 MAR 2023 £ 2,542.90 200.00 |
Outgoing - (45,957.80) (45,957.80) |
Balance 31 Aug 2024 - |
|---|---|---|---|---|---|
| 2,742.90 | |||||
| Incoming | |||||
| - | - | ||||
| 34,726.86 | 39,528.87 | ||||
| 34,726.86 | 39,528.87 |
7. Trustee Remuneration
During the year, none of the trustees received any remuneration or any other benefits from employment with the charity.
8. Trustee Expenses
One or more of the trustees have claimed expenses for items purchased on behalf of the charity.
| 01 APR 2023 | |
|---|---|
| - 31 AUG 2024 | |
| Number of Trustees | 3 |
| Reimbursement of expenses | £1,228.68 |
9. Related Party Disclosures
There were no related party transactions for the year ended 31 August 2024.