1st CHEAM SCOUT GROUP
Charity Registered Number: 303838
REPORT AND ACCOUNTS FOR THE YEAR ENDED 31st MARCH 2024
1st CHEAM SCOUT GROUP
Charity Registered Number: 303838
Report and Accounts for the Year Ended 31st March 2024
Contents:
Reference and Administrative Page 1 Information Page 2 Trustees' Report Page 4 Receipts and Payments Account Page 5 Statement of Assets and Liabilities Page 6 Notes to the Accounts
Page: 1
1[st] CHEAM SCOUT GROUP
Charity Registered Number: 303838
REFERENCE AND ADMINISTRATIVE INFORMATION
President: Peter Baker Vice-Presidents: Simon Haysom Nick Sergeant Mike Smith Jonathan Long Trustee Board: Dave Hodges Group Chair (The Trustees) Catherine Smith Group Treasurer Peter Baker Quartermaster and Subscriptions Jenny Batt (resigned 25 November 2023) Volunteer Recruitment Ingrid Hodges Group Secretary Matt Hodgkinson (co-opted 25 January 2023) Risk & Compliance Jonathan Long Group Administrator Paul Sharp 100 Club Secretary Ben Skerry (co-opted 25 January 2023) Insurance Coordinator
Group Supporters: Graeme Hopkins (co-opted 19 January 2023) Principal Address: 21 Malden Road Cheam Surrey. SM3 8QD Independent Examiner: Sonia Talsi 17 Danetree Road Epsom KT19 9SA
Parent Representative
Page: 2
1st CHEAM SCOUT GROUP
Charity Registered Number: 303838
TRUSTEES’ REPORT FOR THE YEAR ENDED 31 MARCH 2024
STRUCTURE, GOVERNANCE AND MANAGEMENT
1[st] Cheam Scout Group (the “Group”) is a Trust established under the rules of the Scout Association, which are common to all Scout Groups.
The Group operates in accordance with the Scout Association’s Policy, Organisation and Rules (‘’POR’’) and is responsible, under the Sutton District Scout Council, for scouting in the Cheam area.
ORGANISATIONAL STRUCTURE
The Group is run by a Trustee Board comprising the Trustees and co-opted members. It meets at least five times a year.
The Trustee Board adopted the Scout Association’s model constitution, approved at the Group’s 2023 Scout Council Annual General Meeting, as set out in the Scout Association’s POR, chapter 5.4.
The Group Scout Leader ("GSL") is responsible for all Scouting and its periphery activities within the Group. The GSL is assisted by the Trustee Board, whose task is to ensure the efficient management of the Group’s administrative functions and to assist and advise the GSL as necessary. The position of GSL is currently vacant and the various roles of the GSL are being shared by the Scout Leadership Team.
PURPOSE AND MEMBERSHIP
The purpose of Scouting is to actively engage and support young people in their personal development, empowering them to make a positive contribution to society. This purpose is achieved by providing an enjoyable and attractive scheme of progressive training, based on the Scout Promise and Law and guided by adult leadership.
1[st] Cheam Scout Group is responsible for providing scouting in the area of Cheam. At the end of March 2024, the membership consisted of 87 young people of both sexes between the ages of 6 and 15 years. The leadership of these young people is provided by 12 adults and 8 young leaders, all of whom are unpaid volunteers. They are trained and appointed in accordance with the Scout Association’s POR. The Group operates three sections, all of whom meet weekly:
-
Beaver Colony 25 Beavers
-
• Cub Pack 27 Cub Scouts • Scout Troop 35 Scouts
ACHIEVEMENTS AND PERFORMANCE
Scouting activities returned to a more normal level after the pandemic-imposed restrictions of previous years. The Beaver Colony and Cub Pack both held regular meetings and participated in Group and District events. The Scout Troop held regular meetings, a canal trip, a summer camp and a number of weekend camps at King’s Oak.
Page: 3
FINANCIAL REVIEW
The accounts for the year have been drawn up on the receipts and payments basis which is consistent with the previous year. The Group recorded an overall cash deficit for the year of £8,349, of which a deficit of £10,168 arose on general funds and a surplus of £1,819 arose on restricted funds.
In 2022/2023, the Group commenced a major project to improve the facilities at the Group’s campsite, King’s Oak. This involves installing an electricity supply to the site and increasing and upgrading the toilet and washing facilities at an estimated cost of £24,500. This is being funded from the coronavirus support account as the project is directly related to improving the hygiene and cleanliness of the facilities. Expenditure on this project of £9,309 as well as a delay in receiving gift aid payment for 2022/2023 is the major reason for the overall cash deficit for the year.
RESERVES POLICY
The Group’s policy on reserves is to hold sufficient general funds to continue the charitable activities of the Group should income fall short of unavoidable expenditure, such as on premises and vehicles. The Trustee Board considers that, at a minimum, the Group should hold a sum equivalent to one year’s running costs, i.e. approximately £12,000.
At 31 March 2024, the Group held £39,285 in its general account. A further £11,181 was held in the coronavirus support account, £1,841 in the Mike Helps legacy account, £3,365 in Scouts longer-term funds, and £5,169 in the 100 Club and section accounts. In addition, at 31 March 2024, the Group held restricted funds of £80,564 to be used for the longer-term replacement of premises and vehicles.
RESPONSIBILITIES OF TRUSTEES
Charity law requires Trustees to prepare accounts for each financial year which gives a true and fair view of the state of affairs of the charity and of its incoming resources and application of resources, including the net income or expenditure for the year.
In preparing those accounts, the Trustees are required to:
-
a) select suitable accounting policies and then apply them consistently;
-
b) make judgements and estimates that are reasonable and prudent;
-
c) state whether applicable accounting standards and statements of recommended practice have been followed, subject to any material departure disclosed and explained in the accounts;
-
d) prepare the accounts on a going concern basis unless it is inappropriate to presume that the charity will continue in business.
The Trustees are responsible for having proper accounting records kept, which disclose with reasonable accuracy at any time the financial position of the charity. 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.
APPROVAL
The report of the Trustees was approved by the Trustees on 20 June 2024 and signed on their behalf by
Dave Hodges Group Chair
| 1st CHEAM SCOUT GROUP | 1st CHEAM SCOUT GROUP | 1st CHEAM SCOUT GROUP | Page: 4 | |||||
|---|---|---|---|---|---|---|---|---|
| Charity Registered Number: 303838 | ||||||||
| RECEIPTS AND PAYMENTS ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024 | ||||||||
| 2023 to 2024 | 2022 to '2023 | |||||||
| Note | £ | £ | £ | £ | ||||
| GENERAL FUNDS: | ||||||||
| GENERAL ACCOUNT | ||||||||
| Receipts: | ||||||||
| Subscriptions | 12,566 | 10,654 | ||||||
| Gift Aid tax repayment | 2 | 0 | 1,134 | |||||
| Transfers from coronavirus support account | 0 | 5,718 | ||||||
| Less: Membershipfees to Scout Association | -4,307 | -3,940 | ||||||
| 8,259 | 13,566 | |||||||
| Donations | 780 | 369 | ||||||
| Interest income | 1,053 | 439 | ||||||
| Sundryincome | 952 | 265 | ||||||
| 11,044 | 14,639 | |||||||
| Payments: | ||||||||
| Gas and electricity | -936 | -605 | ||||||
| Rates and water | -702 | -704 | ||||||
| Buildings,contents and equipment insurance | -1,867 | -1,865 | ||||||
| Purchase and repair of equipment | -1,814 | -3,370 | ||||||
| Propertyrepairs and maintenance | -5,700 | -1,854 | ||||||
| Vehicle insurance and licences | -1,684 | -2,055 | ||||||
| Vehicle repairs and servicing | -488 | -136 | ||||||
| Website and Online Scout Manager | -180 | -186 | ||||||
| Sundryexpenses(incl AGM) | -671 | -841 | ||||||
| -14,042 | -11,616 | |||||||
| Surplus for theyear | -2,998 | 3,023 | ||||||
| CORONAVIRUS SUPPORT ACCOUNT | 3 | |||||||
| Government supportgrants | - | - | ||||||
| Interest income | 318 | 237 | ||||||
| Costs arisingfrom thepandemic | 0 | -913 | ||||||
| King's Oak developmentproject | -9,309 | -6,789 | ||||||
| Transfers togeneral account | 0 | -5,718 | ||||||
| Deficit for theyear | -8,991 | -13,183 | ||||||
| MIKE HELPS LEGACY ACCOUNT | ||||||||
| Donation | 4 | 0 | 2,500 | |||||
| Interest income | 63 | 18 | ||||||
| Flagpoles | -146 | -594 | ||||||
| Surplus for theyear | -83 | 1,924 | ||||||
| 100 CLUB ACCOUNT | ||||||||
| Receipts | 1,592 | 1,258 | ||||||
| Prizes and expenses | -858 | -765 | ||||||
| Surplus for theyear | 734 | 493 | ||||||
| SECTION ACCOUNTS | 6 | |||||||
| Income | 16,982 | 19,461 | ||||||
| Expenditure | -15,812 | -18,571 | ||||||
| Surplus for theyear | 1,170 | 890 | ||||||
| DEFICIT ON GENERAL FUNDS | -10,168 | -6,853 | ||||||
| RESTRICTED FUNDS: | ||||||||
| REBUILDING FUND | ||||||||
| Interest income | 1,444 | 640 | ||||||
| 1,444 | 640 | |||||||
| VEHICLE REPLACEMENT FUND | ||||||||
| Interest income | 375 | 169 | ||||||
| SURPLUS/DEFICIT ON RESTRICTED FUNDS | 1,819 | 809 | ||||||
| TOTAL CASH DEFICIT FOR THE YEAR | -8,349 | -6,044 |
| 1st CHEAM SCOUT GROUP | 1st CHEAM SCOUT GROUP | Page: 5 | |||||
|---|---|---|---|---|---|---|---|
| Charity Registered Number: 303838 | |||||||
| STATEMENT OF ASSETS AND LIABILITIES AT 31 MARCH 2024 | |||||||
| 2023-2024 | 2022-2023 | ||||||
| Note | £ | £ | £ | £ | |||
| Fixed Assets: | 5 | ||||||
| Freehold land | 900 | 900 | |||||
| Buildings* | 592,923 | 592,923 | |||||
| Fixtures,fittings and equipment | 91,582 | 86,700 | |||||
| Vehicles | 5,000 | 6,500 | |||||
| 690,405 | 687,023 | ||||||
| * To be updated for 2024 after completition of Kings Oak buildingwork | |||||||
| Current Assets: | |||||||
| Cash at Bank: | 6 | ||||||
| General funds: | |||||||
| General account | 39,285 | 42,282 | |||||
| Coronavirus support account | 3 | 11,181 | 20,171 | ||||
| Mike Helps legacyaccount | 4 | 1,841 | 1,924 | ||||
| Scouts longer-term funds | 3,365 | 4,365 | |||||
| 100 Club account | 39 | 55 | |||||
| Section accounts | 5,130 | 2,959 | |||||
| 60,841 | 71,756 | ||||||
| Restricted funds: | |||||||
| Rebuildingfund | 63,746 | 62,302 | |||||
| Vehicle replacement fund | 16,818 | 16,443 | |||||
| 80,564 | 78,745 | ||||||
| 141,405 | 150,501 | ||||||
| Net Assets | 831,810 | 837,524 | |||||
| Movement in Net Assets: | |||||||
| Openingbalance | 837,524 | 740,273 | |||||
| Surplus on revaluation of fixed assets | 3,382 | 103,256 | |||||
| Cash deficit for theyear | -9,096 | -6,005 | |||||
| Closingbalance | 831,810 | 837,524 | |||||
| The statement of assets and liabilities and the receipts andpayments accounts were approved on 20 June 2024. | |||||||
| Dave Hodges,GroupChair | |||||||
| Cath Smith,GroupTreasurer |
| 1st CHEAMSCOUT GROUP | 1st CHEAMSCOUT GROUP | Page: 6 | |||||
|---|---|---|---|---|---|---|---|
| Charity Registered Number:303838 | |||||||
| NOTES TO THE ACCOUNTS FOR THE YEAR ENDED31 MARCH 2024 | |||||||
| ~~1~~**. ** | Basis of Preparation | ||||||
| The accountshave beenprepared onthereceipts and payments basis as the charity's grossincomeisless than£250,000. | |||||||
| ~~2~~**. ** | Gift Aid tax repayment | ||||||
| Gift aidrepaymentfor 2022/23wasreceived at the end ofthe2023/2024 financialyearandwillbe shown inthe2024/2025 accounts | |||||||
| ~~3~~**. ** | Coronavirus Support Account | ||||||
| Aproject toimprove thefacilities at the Group's campsite,King's Oak,has continued this year. Thisis beingfundedfromthe | |||||||
| coronavirus support account as the projectis directlyrelated toimproving thehygiene and cleanliness ofthefacilities. | |||||||
| ~~4~~**. ** | Mike Helps Legacy Donation | ||||||
| A legacy donationof£2,500wasreceivedfromthe estate ofthelateMikeHelps, aformer 1st CheamGroup ScoutLeader. | |||||||
| Aseparate accounthas beenset upforthis donation,which is being used tofund projects toimprove the Group'sfacilities. | |||||||
| ~~5~~**. ** | Fixed Assets | ||||||
| Freeholdland comprises: | |||||||
| £ | |||||||
| Land at21 Malden Road, Cheam, Surrey. Date ofacquisitionand costnotknown. | |||||||
| Heldintrustforthe Group by the ScoutTrustAssociation. Nominal value | 500 | ||||||
| Land at29AshurstDrive,Boxhill, Surrey. Acquiredin 1948. | |||||||
| Heldintrustforthe Group byR.T. Haysom,M.T. Laming, J.D. Long andN.W.Sergeant | |||||||
| At cost | 400 | ||||||
| Total | 900 | ||||||
| Buildings,fixtures,fittings and equipment are stated at their insuredvalues at 31 March 2024. | |||||||
| Vehicles are stated at thelowerofcost and estimatedmarketvalue. | |||||||
| ~~6~~**. ** | Cash at Bank | ||||||
| Balance @ | Balance @ | ||||||
| 1 April 2023 | Receipts | Payments | Transfers | 31 March 2024 | |||
| £ | £ | £ | £ | £ | |||
| General funds: | |||||||
| Generalsubfund | 42,282 | 11,045 | -14,042 | 0 | 39,285 | ||
| Coronavirus support subfund | 20,172 | 318 | -9,309 | 0 | 11,181 | ||
| MikeHelpslegacy subfund | 1,924 | 63 | -146 | 0 | 1,841 | ||
| Scoutslonger-termsubfund | 4,365 | 0 | 0 | -1,000 | 3,365 | ||
| 100 Club account* | 55 | 1,592 | -858 | -750 | 39 | ||
| 68,798 | 13,018 | -24,355 | -1,750 | 55,711 | |||
| Sectionaccounts: | |||||||
| Beavers** | 55 | 593 | -627 | 0 | 21 | ||
| Cubs*** | 372 | 1,100 | -847 | 0 | 625 | ||
| Scouts | 1,687 | 12,338 | -11,631 | 1,000 | 3,394 | ||
| Quartermasters**** | 723 | 2,748 | -2,670 | 0 | 801 | ||
| T-shirts | 123 | 203 | -37 | 0 | 289 | ||
| 2,960 | 16,982 | -15,812 | 1,000 | 5,130 | |||
| Totalgeneral funds | 71,758 | 30,000 | -40,167 | -750 | 60,841 | ||
| Restricted funds: | |||||||
| Rebuildingfund | 62,302 | 1,444 | 0 | 0 | 63,746 | ||
| Minibusreplacementfund | 16,443 | 375 | 0 | 0 | 16,818 | ||
| Total restrictedfunds | 78,745 | 1,819 | 0 | 0 | 80,564 | ||
| Total | 150,503 | 31,819 | **-40,167 ** | -750 | 141,405 | ||
| * Anadjustmentwasmade to the opening balancefrom 2022/2023 to correct anerror | |||||||
| ** Beavers accountsincludes £200 donation fromthe generalaccount | |||||||
| ***Cubs accountsincludes £450 donation fromthe generalaccount | |||||||
| ****Quartermasters accountsincludes £2643.04transferredfromthe group account |
| 1st CHEAMSCOUT GROUP | 1st CHEAMSCOUT GROUP | Page: 6 | |||||
|---|---|---|---|---|---|---|---|
| Charity Registered Number:303838 | |||||||
| NOTES TO THE ACCOUNTS FOR THE YEAR ENDED31 MARCH 2024 | |||||||
| ~~1~~**. ** | Basis of Preparation | ||||||
| The accountshave beenprepared onthereceipts and payments basis as the charity's grossincomeisless than£250,000. | |||||||
| ~~2~~**. ** | Gift Aid tax repayment | ||||||
| Gift aidrepaymentfor 2022/23wasreceived at the end ofthe2023/2024 financialyearandwillbe shown inthe2024/2025 accounts | |||||||
| ~~3~~**. ** | Coronavirus Support Account | ||||||
| Aproject toimprove thefacilities at the Group's campsite,King's Oak,has continued this year. Thisis beingfundedfromthe | |||||||
| coronavirus support account as the projectis directlyrelated toimproving thehygiene and cleanliness ofthefacilities. | |||||||
| ~~4~~**. ** | Mike Helps Legacy Donation | ||||||
| A legacy donationof£2,500wasreceivedfromthe estate ofthelateMikeHelps, aformer 1st CheamGroup ScoutLeader. | |||||||
| Aseparate accounthas beenset upforthis donation,which is being used tofund projects toimprove the Group'sfacilities. | |||||||
| ~~5~~**. ** | Fixed Assets | ||||||
| Freeholdland comprises: | |||||||
| £ | |||||||
| Land at21 Malden Road, Cheam, Surrey. Date ofacquisitionand costnotknown. | |||||||
| Heldintrustforthe Group by the ScoutTrustAssociation. Nominal value | 500 | ||||||
| Land at29AshurstDrive,Boxhill, Surrey. Acquiredin 1948. | |||||||
| Heldintrustforthe Group byR.T. Haysom,M.T. Laming, J.D. Long andN.W.Sergeant | |||||||
| At cost | 400 | ||||||
| Total | 900 | ||||||
| Buildings,fixtures,fittings and equipment are stated at their insuredvalues at 31 March 2024. | |||||||
| Vehicles are stated at thelowerofcost and estimatedmarketvalue. | |||||||
| ~~6~~**. ** | Cash at Bank | ||||||
| Balance @ | Balance @ | ||||||
| 1 April 2023 | Receipts | Payments | Transfers | 31 March 2024 | |||
| £ | £ | £ | £ | £ | |||
| General funds: | |||||||
| Generalsubfund | 42,282 | 11,045 | -14,042 | 0 | 39,285 | ||
| Coronavirus support subfund | 20,172 | 318 | -9,309 | 0 | 11,181 | ||
| MikeHelpslegacy subfund | 1,924 | 63 | -146 | 0 | 1,841 | ||
| Scoutslonger-termsubfund | 4,365 | 0 | 0 | -1,000 | 3,365 | ||
| 100 Club account* | 55 | 1,592 | -858 | -750 | 39 | ||
| 68,798 | 13,018 | -24,355 | -1,750 | 55,711 | |||
| Sectionaccounts: | |||||||
| Beavers** | 55 | 593 | -627 | 0 | 21 | ||
| Cubs*** | 372 | 1,100 | -847 | 0 | 625 | ||
| Scouts | 1,687 | 12,338 | -11,631 | 1,000 | 3,394 | ||
| Quartermasters**** | 723 | 2,748 | -2,670 | 0 | 801 | ||
| T-shirts | 123 | 203 | -37 | 0 | 289 | ||
| 2,960 | 16,982 | -15,812 | 1,000 | 5,130 | |||
| Totalgeneral funds | 71,758 | 30,000 | -40,167 | -750 | 60,841 | ||
| Restricted funds: | |||||||
| Rebuildingfund | 62,302 | 1,444 | 0 | 0 | 63,746 | ||
| Minibusreplacementfund | 16,443 | 375 | 0 | 0 | 16,818 | ||
| Total restrictedfunds | 78,745 | 1,819 | 0 | 0 | 80,564 | ||
| Total | 150,503 | 31,819 | **-40,167 ** | -750 | 141,405 | ||
| * Anadjustmentwasmade to the opening balancefrom 2022/2023 to correct anerror | |||||||
| ** Beavers accountsincludes £200 donation fromthe generalaccount | |||||||
| ***Cubs accountsincludes £450 donation fromthe generalaccount | |||||||
| ****Quartermasters accountsincludes £2643.04transferredfromthe group account |
| 1st CHEAMSCOUT GROUP | 1st CHEAMSCOUT GROUP | Page: 6 | |||||
|---|---|---|---|---|---|---|---|
| Charity Registered Number:303838 | |||||||
| NOTES TO THE ACCOUNTS FOR THE YEAR ENDED31 MARCH 2024 | |||||||
| ~~1~~**. ** | Basis of Preparation | ||||||
| The accountshave beenprepared onthereceipts and payments basis as the charity's grossincomeisless than£250,000. | |||||||
| ~~2~~**. ** | Gift Aid tax repayment | ||||||
| Gift aidrepaymentfor 2022/23wasreceived at the end ofthe2023/2024 financialyearandwillbe shown inthe2024/2025 accounts | |||||||
| ~~3~~**. ** | Coronavirus Support Account | ||||||
| Aproject toimprove thefacilities at the Group's campsite,King's Oak,has continued this year. Thisis beingfundedfromthe | |||||||
| coronavirus support account as the projectis directlyrelated toimproving thehygiene and cleanliness ofthefacilities. | |||||||
| ~~4~~**. ** | Mike Helps Legacy Donation | ||||||
| A legacy donationof£2,500wasreceivedfromthe estate ofthelateMikeHelps, aformer 1st CheamGroup ScoutLeader. | |||||||
| Aseparate accounthas beenset upforthis donation,which is being used tofund projects toimprove the Group'sfacilities. | |||||||
| ~~5~~**. ** | Fixed Assets | ||||||
| Freeholdland comprises: | |||||||
| £ | |||||||
| Land at21 Malden Road, Cheam, Surrey. Date ofacquisitionand costnotknown. | |||||||
| Heldintrustforthe Group by the ScoutTrustAssociation. Nominal value | 500 | ||||||
| Land at29AshurstDrive,Boxhill, Surrey. Acquiredin 1948. | |||||||
| Heldintrustforthe Group byR.T. Haysom,M.T. Laming, J.D. Long andN.W.Sergeant | |||||||
| At cost | 400 | ||||||
| Total | 900 | ||||||
| Buildings,fixtures,fittings and equipment are stated at their insuredvalues at 31 March 2024. | |||||||
| Vehicles are stated at thelowerofcost and estimatedmarketvalue. | |||||||
| ~~6~~**. ** | Cash at Bank | ||||||
| Balance @ | Balance @ | ||||||
| 1 April 2023 | Receipts | Payments | Transfers | 31 March 2024 | |||
| £ | £ | £ | £ | £ | |||
| General funds: | |||||||
| Generalsubfund | 42,282 | 11,045 | -14,042 | 0 | 39,285 | ||
| Coronavirus support subfund | 20,172 | 318 | -9,309 | 0 | 11,181 | ||
| MikeHelpslegacy subfund | 1,924 | 63 | -146 | 0 | 1,841 | ||
| Scoutslonger-termsubfund | 4,365 | 0 | 0 | -1,000 | 3,365 | ||
| 100 Club account* | 55 | 1,592 | -858 | -750 | 39 | ||
| 68,798 | 13,018 | -24,355 | -1,750 | 55,711 | |||
| Sectionaccounts: | |||||||
| Beavers** | 55 | 593 | -627 | 0 | 21 | ||
| Cubs*** | 372 | 1,100 | -847 | 0 | 625 | ||
| Scouts | 1,687 | 12,338 | -11,631 | 1,000 | 3,394 | ||
| Quartermasters**** | 723 | 2,748 | -2,670 | 0 | 801 | ||
| T-shirts | 123 | 203 | -37 | 0 | 289 | ||
| 2,960 | 16,982 | -15,812 | 1,000 | 5,130 | |||
| Totalgeneral funds | 71,758 | 30,000 | -40,167 | -750 | 60,841 | ||
| Restricted funds: | |||||||
| Rebuildingfund | 62,302 | 1,444 | 0 | 0 | 63,746 | ||
| Minibusreplacementfund | 16,443 | 375 | 0 | 0 | 16,818 | ||
| Total restrictedfunds | 78,745 | 1,819 | 0 | 0 | 80,564 | ||
| Total | 150,503 | 31,819 | **-40,167 ** | -750 | 141,405 | ||
| * Anadjustmentwasmade to the opening balancefrom 2022/2023 to correct anerror | |||||||
| ** Beavers accountsincludes £200 donation fromthe generalaccount | |||||||
| ***Cubs accountsincludes £450 donation fromthe generalaccount | |||||||
| ****Quartermasters accountsincludes £2643.04transferredfromthe group account |
| 1st CHEAMSCOUT GROUP | 1st CHEAMSCOUT GROUP | Page: 6 | |||||
|---|---|---|---|---|---|---|---|
| Charity Registered Number:303838 | |||||||
| NOTES TO THE ACCOUNTS FOR THE YEAR ENDED31 MARCH 2024 | |||||||
| ~~1~~**. ** | Basis of Preparation | ||||||
| The accountshave beenprepared onthereceipts and payments basis as the charity's grossincomeisless than£250,000. | |||||||
| ~~2~~**. ** | Gift Aid tax repayment | ||||||
| Gift aidrepaymentfor 2022/23wasreceived at the end ofthe2023/2024 financialyearandwillbe shown inthe2024/2025 accounts | |||||||
| ~~3~~**. ** | Coronavirus Support Account | ||||||
| Aproject toimprove thefacilities at the Group's campsite,King's Oak,has continued this year. Thisis beingfundedfromthe | |||||||
| coronavirus support account as the projectis directlyrelated toimproving thehygiene and cleanliness ofthefacilities. | |||||||
| ~~4~~**. ** | Mike Helps Legacy Donation | ||||||
| A legacy donationof£2,500wasreceivedfromthe estate ofthelateMikeHelps, aformer 1st CheamGroup ScoutLeader. | |||||||
| Aseparate accounthas beenset upforthis donation,which is being used tofund projects toimprove the Group'sfacilities. | |||||||
| ~~5~~**. ** | Fixed Assets | ||||||
| Freeholdland comprises: | |||||||
| £ | |||||||
| Land at21 Malden Road, Cheam, Surrey. Date ofacquisitionand costnotknown. | |||||||
| Heldintrustforthe Group by the ScoutTrustAssociation. Nominal value | 500 | ||||||
| Land at29AshurstDrive,Boxhill, Surrey. Acquiredin 1948. | |||||||
| Heldintrustforthe Group byR.T. Haysom,M.T. Laming, J.D. Long andN.W.Sergeant | |||||||
| At cost | 400 | ||||||
| Total | 900 | ||||||
| Buildings,fixtures,fittings and equipment are stated at their insuredvalues at 31 March 2024. | |||||||
| Vehicles are stated at thelowerofcost and estimatedmarketvalue. | |||||||
| ~~6~~**. ** | Cash at Bank | ||||||
| Balance @ | Balance @ | ||||||
| 1 April 2023 | Receipts | Payments | Transfers | 31 March 2024 | |||
| £ | £ | £ | £ | £ | |||
| General funds: | |||||||
| Generalsubfund | 42,282 | 11,045 | -14,042 | 0 | 39,285 | ||
| Coronavirus support subfund | 20,172 | 318 | -9,309 | 0 | 11,181 | ||
| MikeHelpslegacy subfund | 1,924 | 63 | -146 | 0 | 1,841 | ||
| Scoutslonger-termsubfund | 4,365 | 0 | 0 | -1,000 | 3,365 | ||
| 100 Club account* | 55 | 1,592 | -858 | -750 | 39 | ||
| 68,798 | 13,018 | -24,355 | -1,750 | 55,711 | |||
| Sectionaccounts: | |||||||
| Beavers** | 55 | 593 | -627 | 0 | 21 | ||
| Cubs*** | 372 | 1,100 | -847 | 0 | 625 | ||
| Scouts | 1,687 | 12,338 | -11,631 | 1,000 | 3,394 | ||
| Quartermasters**** | 723 | 2,748 | -2,670 | 0 | 801 | ||
| T-shirts | 123 | 203 | -37 | 0 | 289 | ||
| 2,960 | 16,982 | -15,812 | 1,000 | 5,130 | |||
| Totalgeneral funds | 71,758 | 30,000 | -40,167 | -750 | 60,841 | ||
| Restricted funds: | |||||||
| Rebuildingfund | 62,302 | 1,444 | 0 | 0 | 63,746 | ||
| Minibusreplacementfund | 16,443 | 375 | 0 | 0 | 16,818 | ||
| Total restrictedfunds | 78,745 | 1,819 | 0 | 0 | 80,564 | ||
| Total | 150,503 | 31,819 | **-40,167 ** | -750 | 141,405 | ||
| * Anadjustmentwasmade to the opening balancefrom 2022/2023 to correct anerror | |||||||
| ** Beavers accountsincludes £200 donation fromthe generalaccount | |||||||
| ***Cubs accountsincludes £450 donation fromthe generalaccount | |||||||
| ****Quartermasters accountsincludes £2643.04transferredfromthe group account |
Independent Examiner's Report to the Trustees of the 1st Cheam Scout Group
I report on the accounts of the Group for the year ended 31st March 2024, which are set out in the Trustees report.
Respective responsibilities of trustees and examiner
The Group’s trustees are responsible for the preparation of the accounts. They 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:
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examine the accounts (under Section 145 of the 2011 Act);
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follow the procedures laid down in the General Directions given by the Charity
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Commissioners (under Section 145(5)(b) of the 2011 Act); and
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state whether particular matters have come to my attention.
Basis of independent examiner's report
My examination was carried out to the best of my ability in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the Group 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 130 of the 2011 Act; and
⚫ to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act
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.
Recommendation for Trustees to consider:
• Better reflection for income and expenditure for some accounts such as detailed split on how things are matched against each cost centre would enable clearer scrutiny of the accounts. E.g. some accounts have an overview in word document which makes it challenging to allocate/ match records.
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Receipts for all accounts should be provided well in advance to enable quicker audit of
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the accounts.
• Clearer recording on transfers between any accounts e.g. any transfers from savings account into main account and between any savings accounts to be reflected in full details in the Trustee report (in/ out) rather than just reporting an accounts balance
• Coronavirus grant/ funding to be reflected in accounts fully rather than just balance
Name: Sonia Talsi 17 Danetree Road Epsom KT19 9SA Date: 5th July 2024