Registered Charity no. 303552 15TH BROMLEY (BICKLEY AND WIDMORE) SCOUT GROUP FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 Crane & Partners Chartered Accountants
15TH BROMLEY (BICKLEY AND WIDMORE) SCOUT GROUP Contents Page Legal and administrative information Report of the Trustees Report of the Auditors Statement of Financial activities Balance sheet Noles for the financial statements 9-11
15TH BROMLEY (BICKLEY AND WIDMORE SCOUT GROUP Legal and administrative information Trustees Chairman Treasurer Tfuslee Trustee Trustee M Furnival N Smith K Tinklin M Undermuth K Weliwila Prlnclpal office 37 Pentstemon Drive Swanscombe Kenl DA10 ONL Bankers National Weslminsler Bank PIC 143 High Street Bromley Kent BR11YZ
15TH BROMLEY {BICKLEY AND WIDMORE) SCOUT GROUP Report of the Trustees for the year ended 31 December 2024 The trustees present their report along with the financial statements of the charity for the year ended 31 December 2024. The financial statements have been prepared in accordance with the accounting policies set out on page 7 and comply with the charity's trust deed and applicable law. Constitutlon The constitution of the charity is in accordance with the constitution of the Scout Association. Objectlves The objectives of the group are as a unit of the Scout Association. The aim of The Scout Association is lo promote the development of young people in achieving their full physical, intellectual, social and spiritual potentials, as individuals, as responsible citizens and as member of the local, national and international communities. The method of achieving the aim of Ihe Association is by providing an enjoyable and attractive scheme of progressive training, based on the Scout Promise and Law and guided by adult leadership. Organlsallon The trustees who have served during the year and since the year end are sel out on page 1. Trustees are appointed by the board of trustees and serve for flve years after which they may put themselves forward for re-appointment. The trustees meet quarterly bul there are subgroups which meet more frequently to evaluate urgent issues. These subgroups report to the full board of trustees at a later date. Flnanclal review and Investment policy Budgets are sel and agreed al the year end for the following financial year and that monthly reviews of both the finance5 and investment policy are undertaken. R8serv8s policy It is the policy of the charity to maintain unreslricted funds, which are the f ree reserves of the trust, at a level that equates lo approximately three months unrestricted expenditure. This provides sufficient funds lo cover management and administration support costs and to respond to emergency applications for grants which arise from time to time. Unrestricted funds were maintained al this level throughout the year. Risk Managemènt The trustees have examined the major strategic, business and operational risks which the charity faces and confirm that systems have been established to enable regular reports to be produced so that the necessary steps can be taken to lessen Ihe risks.
15TH BROMLEY (BICKLEY AND WIDMORE) SCOUT GROUP Report of the Trustees for the year ended 31 December 2024 Trust8es' responsibilities in relatlon to the financial statements Law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the charity's financial activities during the year and of its financial position at the end of the year. In preparing those financial statemen15, the trustees are required to.. -select suitable accounting polices and then apply them consistently., -makejudgements and estimates that are reasonable and prudent., -state whether applicable accounting standards and statemenls of recommended practice have been followed subject to any departures disclose and explained in the financial statements., and -prepare the financial statements on a going concern basis unless il is inappropriate to presume that the charity will continue in business, The trustees are responsible for keeping accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Statement as to dlsclosure of Information to Audltors So far as the trustees are aware, there is no relevant audit information of which the charity's auditors are unaware, and each Trustee has taken all the steps that he or she ought to have laken as a Trustee in order to make himself or herself aware of any relevant audit information and to establish that the charity's auditors are aware of that infomation. Audltors The auditors, Crane and Partners, have signified their willingness to continue in office. Approved by the Trustees on . 1644 rf<L Trustee
15TH BROMLEY (BICKLEY AND WIDMORE) SCOUT GROUP Report of the Auditors for the year ended 31 December 2024 Opinion We have audited the financial statements of 15th Bromley (Bickley & Widmore} Scout Group (the 'charity'l for the year ended 31 December 2024 which comprise the Statement of Financial Activities. the Balance Sheet and notes lo the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Pfacticel, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland,. In our opinion the financial statements.. give a true and fair view of the state of the charity's affair$ as at 31 December 2024 and of its incoming resources and application of resources. for the year then ended., have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland,: and have been prepared in accordance with the requirements of the Charities Act 2011. Bas18 of oplnlon We conducted our audit in accordance with International Standards on Auditing (UK} IISAS IUKII and applicable law. Our responsibilities under those standards are further described in the Auditors, responsibilities for the audit ol the financial statements section of our report. Wo are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC'S Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirem6nls. We b91ieve that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Con¢lu8lons relatlng to golng concern In auditing the financial statements, we have concluded that the trustees, use ol the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on thé work we have perfoimèd, we have not identified any material uncertaint16s relating to events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as going concern for a period of at least twelve months from when the financial statements are authorised for issue. Our responsibilities and the responsibilities of the Iruslees wlh respect to going concern are described in the relevant Sections of this report. Other Informatlon The trustees are responsible for the other information. The other information comprises the information included in the Annual Report, other than the financial statements and our Report of the Independent Auditors thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly slated in our report, we do not express any form of assurance conclusion thereon. In connection with our audit of the financia1 slalements, our responsibility is lo read the other information and, in doing so. consider whether the other information is materially inconsislenl with the financial slalemenls or our knowledge obtained in the audit or otherwise appears lo be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise lo a material misslalement in the financial slalements themselves. If, based on the work we have performed, we conclude that there is a material misslalement of thi5 Other information, we are required lo report that fact. We have nothing to report in this regard.
15TH BROMLEY (BICKLEY AND WIDMORE) SCOUT GROUP Report of the Auditors for the year onded 31 Decamber 2024 Matters on which we are required to report by oxcoptlon We have nothing to report in respect of the following matters where the Charities {Accounls and Reports) Regulations 2008 requires us to report to you if, in our opinion.. the information given in the Report of the Trustees is inconsistent in any material respect with the financial statements., or suffici8nl accounting records have not been kept., or the financial statements are not in agreement with the accounting records and returns.. or we have not received all the information and explanations wo require lor our audit. Re8pon81bllltle8 of tru8to89 As explained more fully in the Statement of Trustees, Responsibilities, the trustees are responsible for the preparation of the financial statemènts which give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financigl statements that are free from material misstatement. whether due to fraud or 6rror. In preparing the financial statéments, the Iruslees ar8 r&sponsible for assessing the charity's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to c8ase operations, or have no realistic alternatlV8 bul to do so. Our re8ponslbllltle8 for tho audlt of the fSnanclal Statements We have been appointed as auditors under Section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder. Our objeotives are to obtain reasonable assurance about whether the financial statements as a whole ar6 free from material misstalemenl, whether due lo fraud or error, and to issue a Rèport of the Independent Auditors that includes our opinion. Reasonable assurance is a high level of assuran, but is not a guarantee that an audit conducted in accordance with ISAS {UK) will always detect a material missla16menl when it exists. Misstatements can arise from fraud or error 8nd are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on thè basis of these financial slalements. The extent lo which our procedures are capable of delecling irregularities, including fraud is delailtrd below.. Based on our understanding of the company and the business sector in which rt operalos, we identified that the principal risks of non-compliance with laws and regulations related to those laws which have a direct impact on the preparation of the financial stalemellts. such as the Companie5 Act 2006 and tax legislation. We evaluatod management'5 Opportunities for fraudulent manipulation of the financial statements (including the risk ol override ol conlrolsl, and determined that the principal risks were related to posting inappropriate journal entries and invoices to manipulate financial re5uIIs. Audit prOdureS included discussion5 Wlth management, togelhor with identifying and testing invoices and journal entries posted with unusual account combinations, There are inherent limitations in the audit procedures described above, and the further removed non-compliance wlh laws and regulations is from events and transactions reflected in the financial slatements, the less likely we would become aware of rt. Also, the risk of not detecting a material fraud is higher than the risk of not detecting one resulting from error, as fraud may be deliberate concealment by, lor example, forgery or intentional rnisrepresenlations, or through collusion. A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uklauditorsresponsibilities. This description forms part of our Report ol the Independent Auditors.
15TH BROMLEY (BICKLEY AND WIDMORE) SCOUT GROUP Report of the Audltors for the year ended 31 December 2024 U80 of our report This feport is made solely to the charity's trustee5, as a body. in accordanco with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity's trustees those matters we are required lo slate to them in an auditors, report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility lo anyone other than the charity and the charity's trustees as a body, for our audit work. for this report, or for the opinions we have formed. ra Crane Partn Chartered Accounlanls & Statutory Auditors Leonard House 5- 7 Newman Road Bromley Kent BR1 1RJ !.fJuly 2025
15TH BROMLEY (BICKLEY AND WIDMORE) SCOUT GROUP STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2024 2024 2023 Notes Income and endowmants from Donations and legacies 600 100 Charitable actlvltles Investment income Incoming resoLJrces from charitable activities 64 50,053 63 49,254 Total incoming resources 50,717 49,417 Expendlture on Charitable actlvltles Activities Operational costs Other expenditure 5,446 21,529 12,209 6,573 33,310 12,867 Total resources expended 39,184 52,750 Net incornlng resources 11,533 13,333) Net movem8nt in funds 11,533 (3,333} Reconciliation of Funds Funds at 1 January 2024 75,477 78,810 Funds at 31 December 2024 87,010 75,477
15TH BROMLEY (BICKLEY AND WIDMORE) SCOUT GROUP BALANCE SHEET AS AT 31 DECEMBER 2024 Notes 2024 2023 Fixad assets Motorvehicle 4,421 Current assets Cash at bank and in hand 87,010 71,056 Total net assets 87,010 75,477 Total unrestrlcted funds 87,010 75,477 financial statements were approved by the Board of Trustees and authorised for issue on July 2025 and were signed on its behalf by.. IqI6rf4¥L #e)/1 F4L Trustee
15TH BROMLEY (BICKLEY AND WIDMORE) SCOUT GROUP Notes forming part of the Financial Ststements for th8 year ended 31 December 2024 Prlncipal a¢Gounting policies (a) Accountlng convention The financial statements of Ihe charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 1021 'Accounling and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102> (effective 1 January 2019),, Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Charities Act 2011. The financial statemenls have been prepared under the historical cost conventiors. Ib) Incoming re80urcos Income is included in incoming resoUrS on an accruals basis. Voluntary Income 2024 2023 Donations.. 600 100 Investment Income 2024 2023 Bank interest 64 63 Incomlng resources from charltable activlli88 2024 2023 Membership subscriptions Hall hire Activities Fundraising activities 7,146 38,997 2,430 1.480 9,940 35.645 891 2,778 50,053 49,254 Costs - activlties 2024 2023 Activities 5,446 6,573 5,446 6,573
15TH BROMLEY (BICKLEY AND WIDMORE) SCOUT GROUP Nots$ forming part of the Financial Statements Icont.) for the yèar ended 31 Decombèr 2024 Operatlonal costs 2024 2023 Premises.. Lighl and heal Water Telephone Cleanin9 Cleaning materials Repairs MiscellaneoLtsS Waste disposal Minibus expenses 2,677 378 491 3,740 1,836 2,054 4,622 1,948 3,388 395 21,529 2,699 770 538 3,619 2,149 10,267 7,772 1,745 3,686 65 33,310 Transport.. Equipment Other expenditure 2024 2023 Depreciation of motor vehicle Insurance Auditors remuneration District subscriplions 4.421 2,865 360 4,563 12,209 4,421 3,876 360 4,210 12,867 Flxed assets Cost As at 1 January 2024 and at 31 December 2024 17,685 Depreciation As at 1 January 2024 Charge for year 13,264 4,421 As at 31 December 2024 17,685 Net book value As at 31 December 2024 As at 1 January 2024 4,421 10
15TH BROMLEY (BICKLEY AND WIDMORE) SCOUT GROUP Notss forming part of the Financial Statements (cont.) for the year ended 31 December 2024 Mov8mont in funds Balance 01.01.2024 Movement in funds Incoming Resources resources expended Balance 31.12.2024 Unrestricted funds General funds 75.477 50,717 39,184 87,010 Total fund8 75,477 50,717 39,184 87,010 Comparatlves for movement In funds Balance 01.01.2023 Movoment in funds Incoming Re80urces resources exponded Balance 31.12.2023 Unrgstrlcted funds General funds 78,810 49,417 52,750 75,477 Total funds 78,810 49,417 52,750 75,477 A current year 12 months and prior year 12 months combined posltlon Is as follow8: Balancè 01.01.2023 Movement Sn funds Inoomlng Resources resources expènded Balance 31.12.2024 Unrestricted funds General funds 78,810 100,134 91,934 87,010 Total funds 78,810 100,134 91,934 87,010 10 Related party disclosures There were no relaled party transactions for the year ended 31 Dember 2024. 11