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2023-12-31-accounts

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Annual Report & Financial Statements For the Year to 31 December 2023

Group Registration Number with the Scout Association: 06020

Royal Navy Registration Number: 56 Charity Registration Number: 303819

THE PETERSHAM & HAM SEA SCOUT GROUP

REGISTERED CHARITY NO. 303819

ANNUAL REPORT

Governing Document : Royal Charter 4th January 1912, as amended 19 July 1991

Objectives : To promote the development of young people in achieving their full physical, intellectual, social and spiritual potentials, as individuals, as responsible citizens and as members of their local, national and international communities.

Trustees:

All served from 1st January to 31st December 2023 unless noted.

Elizabeth Cahill was elected as new Chair at our Annual General Meeting on 8 October 2023. Julian Sheraton-Davis resigned as Chair but agreed to remain as an Independent Trustee, and Debbie Vega and Karin Noble resigned as Trustees. The Board of Trustees would like to thank them for the valuable support they have given the group over the course of 2023 and in some cases for many years prior to that.

Group Leadership Team:

All served from 1st January to 31st December 2023 unless noted.

*Attends meetings of the Group Leadership Team

Correspondence Address:

Christopher Wright, Group Scout Leader Email: chris.wright@pandh.org.uk

Postal: 14 Dysart Avenue, Kingston upon Thames, Surrey, KT2 5RB

THE PETERSHAM & HAM SEA SCOUT GROUP

REGISTERED CHARITY NO. 303819

GROUP SCOUT LEADER’S REPORT

2023 was another strong year for the Group:

Numbers are taken from the annual census returns which are made in January each year, reflecting the position as at the end of the previous calendar year.

Chris Wright Group Scout Leader

THE PETERSHAM & HAM SEA SCOUT GROUP

REGISTERED CHARITY NO. 303819

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR TO 31 DECEMBER 2023

----- Start of picture text -----
2023 2022
£ £ £ £
INCOMING RESOURCES
Member Subscriptions 49,027.00 44,354.88
Activities and Camps 55,620.59 51,870.11
Hire of Premises 4,621.30 3,727.34
Fundraising and Fireworks 21,146.33 19,471.75
General Donations 6,123.07 8,137.45
HMRC Gift Aid 9,831.49 9,208.92
Electricity Refund - 3,344.13
MISC 351.42 -
Total 146,721.20 140,114.58
RESOURCES EXPENDED
Activities & Camps 53,189.03 52,352.21
Capitation 13,850.00 12,700.00
Purchase and maintenance of boats 440.75 10,223.55
Maintenance of premises and grounds 14,800.77 6,648.65
Equipment 12,500.52 9,889.97
Training 273.60 367.25
General expenses 1,893.58 3,827.67
Loan repayments 500.00 49,991.43
Insurance 7,827.04 4,453.61
Light, heat, water and telephone 8,523.98 3,084.97
Bank Interest 2.71
Uniforms 2,850.40
Fundraising and fireworks 6,759.62 4,170.23
Total 123,409.29 157,712.25
NET INCOMING RESOURCES 23,311.91 (17,597.67)
BALANCE BROUGHT FORWARD - GENERAL FUND 90,262.77 132,268.17
Depreciation New Scout Hut (24,407.73) (24,407.73)
BALANCE CARRIED FORWARD - GENERAL FUND 89,166.96 90,262.77
----- End of picture text -----

THE PETERSHAM & HAM SEA SCOUT GROUP

REGISTERED CHARITY NO. 303819

BALANCE SHEET AS AT 31 DECEMBER 2023

Fixed Assets
Tangible Assets (note 7)
Current Assets
Cash at Bank - HSBC Current Account
Cash at Bank - HSBC -Standing Orders
Cash at Bank - Santander Activities
Cash at Bank - Santander Donations
Debtors: Erik Armstrong ESU
Creditors: amounts falling due withing one year (note 8)
Accrued Expenditure - Gas, Electricity and Water
Loan Payments due within 12 months
Net current assets
Total assets less current liabilities
Creditors: amounts falling due after one year (note 8 and note 10)
Loan Payments due greater than 12 months
Total net assets
REPRESENTED BY
General Fund
Designated Fund - New Building
Outstanding loan payments
Designated Fund - New Building
Funds brought forward at 1 January 2023
Transfer from General Fund
Funds carried forward at 31 December 2023
£
£
927,493.57
9,761.56
87,018.56
20,452.13
3,075.47
120,307.72
1,925.00
1,925.00
(559.33)
0.00
121,673.39
1,049,166.96
(42,500.00)
(42,500.00)
1,006,666.96
£
89,166.96
960,000.00
(42,500.00)
1,006,666.96
£
960,000.00
960,000.00
£
2023
£
£
951,901.29
6,193.00
78,491.56
9,641.53
2,284.85
96,610.94
1,925.00
1,925.00
(174.46)
(500.00)
97,861.48
1,049,762.77
(46,500.00)
(46,500.00)
1,003,262.77
£
90,262.77
£
960,000.00
(47,000.00)
1,003,262.77
£
960,000.00
960,000.00
£
2022
Change
£
(24,407.73)
3,568.56
8,527.00
10,810.60
790.62
23,696.78
(384.87)
500.00
23,811.91
(595.82)
1,095.81
-
-
4,500.00
3,404.19
£

THE PETERSHAM & HAM SEA SCOUT GROUP

REGISTERED CHARITY NO. 303819

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR TO 31 DECEMBER 2023

1. Basis of Accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

The accounts have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014.

Expenditure on the planning and construction of the replacement HQ building is capitalised. The final completion payment was made during the year after which we have started to apply depreciation to the carrying value of the asset to reflect the fact that it will have a finite lifetime.

2. Income

Apart from subscriptions and other occasional lettings, the charity was funded by the fundraising activities of the Executive Committee and parents of Young People.

Grants and donations are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP).

3. Uniforms

Uniforms are written off on purchase and a physical control is maintained on movements.

4. Maintenance Costs

Grounds and premises maintenance expenditure covers items spent on our Main Headquarters Building, the grounds and access road, fences, hedges and grass cutting.

5. General & Designated Funds

General funds are available at the discretion of the Trustees for the purposes of the charity. Designated funds are funds set aside by the Trustees for a specific purpose, but which may be varied at the discretion of the Trustees. A designated New Building Fund is in place for upgrading the premises.

6. Tangible Fixed Assets

Changes to the value of Fixed Assets are shown below at cost:

THE PETERSHAM & HAM SEA SCOUT GROUP

REGISTERED CHARITY NO. 303819

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR TO 31 DECEMBER 2023

7. Creditors

An analysis of creditors is shown below:

8. Transactions with trustees and related parties

None of the Trustees have been paid any remuneration or received any other benefits from an employment with the charity or have sought to claim or been paid expenses for fulfilling their role of Trustee and there have been no related party transactions in the reporting period.

9. Material Post Balance Sheet Events

Loans totalling £37,500 were pre-paid in full and a loan totalling £5,000 was waived during July 2024, leaving a balance of nil loans outstanding.

These Financial Statements were approved by the Board of Trustees at a meeting on 2 October 2024 and signed on their behalf by:

C.M.Wright E.Cahill Christopher Wright Elizabeth Cahill Group Scout Leader Group Chair

INDEPENDENT EXAMINER’S REPORT

to the Trustees of the Petersham & Ham Sea Scout Group

I report on the accounts of the Petersham & Ham Sea Scout Group for the year ended 31st December 2023

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 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

It is my responsibility to:

• examine the accounts under section 145 of the 2011 Act

• to follow the procedures laid down in the general Directions given by the commission under section 145(5)(b) of the 2011 Act

Basis of independent examiner’s report

My examination was carried out in accordance with the general Directions given by the Charity Commission.

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:

(1) which gives me reasonable cause to believe that in any material respect the requirements:

• to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act have not been met or

(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Name: Cornelius Stassen

Date: 5[th] October 2024