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2025-03-31-accounts

1st CHEAM SCOUT GROUP

Charity Registered Number: 303838

REPORT AND ACCOUNTS FOR THE YEAR ENDED 31st MARCH 2025

1st CHEAM SCOUT GROUP

Charity Registered Number: 303838

Report and Accounts for the Year Ended 31st March 2025

Contents:

Reference and Administrative Page 1 Information Page 2 Trustees' Report Page 5 Receipts and Payments Account Page 6 Statement of Assets and Liabilities Page 7 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 Ingrid Hodges Group Secretary Matt Hodgkinson (Appointed 7[th] July 2024) Risk & Compliance Jonathan Long (Resigned 7[th] July 2024) Group Administrator Paul Sharp 100 Club Secretary Ben Skerry (Appointed 7[th] July 2024) Insurance Coordinator

Group Supporters: Graeme Hopkins 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 2025

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 2024 Scout Council Annual General Meeting, as set out in the Scout Association’s POR, chapter 5.4.

The Group Lead Volunteer ("GLV") is responsible for all Scouting and its periphery activities within the Group. The GLV 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 GLV as necessary. The position of GLV is currently vacant and the various roles of the GLV 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. Guided by our values of Integrity, respect, Care, Belief and Cooperation, 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 80 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 10 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:

ACHIEVEMENTS AND PERFORMANCE

Scouting activities continued to run at normal levels following the 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 £7,855. Of this a deficit of £1,019 was recorded on general funds and a deficit of £6,836 was recorded on restricted funds.

General fund review

Main sources of income to the Group continued to be subscriptions, gift aid payments, 100 club income and income for Scouts activities. Gift aid income for the financial year was higher than usual as payments for 2022/2023 and 2023/2024 were both received within the year.

Main sources of expenditure were section activities, energy and water bills, property repairs and insurance and vehicle costs.

The deficit arose in main due to continued spending of several covid support grants received in 2020 and 2021 totalling £47,148. The grants were used to subsidise subscriptions for two years and to pay for increased cleaning and hygiene related costs. Work has continued on the major project started in 2023 to improve the facilities at the Group’s campsite, King’s Oak. This involved installing an electricity supply to the site and increasing and upgrading the toilet and washing facilities at an estimated cost of £24,500. To date £39,997 of the grant has been spent with £7,151 remaining. The Board will give consideration to the best use of remaining funds as the latest phase of the Kings Oak work has now been concluded.

Restricted fund review

There was no spend on the rebuilding fund this year. A significant proportion of the vehicle replacement fund was spent on replacing an old minibus at a cost of £19.244. This cost was offset in part by a £9,000 grant from the Government scrappage scheme. The Board will now consider how best to top up this fund for future vehicle replacement.

Accounting Changes

The Trustee Board have this year undertaken work to reduce the complexity of Group’s accounting, ensure that all parts of the Group’s accounting are in line with current Charity Commission requirements and give the Board increased information about the financial picture. This also has the benefit of reducing the time spent by volunteers on accounting.

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 2025, the Group held £43,468 in its general account. A further £7,151 was held in the coronavirus support account, £1,805 in the Mike Helps legacy account, £4,047 in Scouts longer-term funds, and £3,351 in the 100 Club and section accounts. In addition, at 31 March 2025, the Group held restricted funds of £73,728 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:

Page: 4

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 19 June 2024 and signed on their behalf by

D.Hodges

Dave Hodges Group Chair

1st CHEAM SCOUT GROUP 1st CHEAM SCOUT GROUP 1st CHEAM SCOUT GROUP Page: 5
Charity Registered Number: 303838
RECEIPTS AND PAYMENTS ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025
2024-2025 2023-2024
Note £ £ £ £
GENERAL FUNDS:
GENERAL ACCOUNT
Receipts:
Subscriptions 13,228 12,566
Gift Aid tax repayment 2 5,004 0
Transfers from coronavirus support account 0 0
Less: Membership fees to Scout Association -4,902 -4,307
Donations 231 780
Interest income 1,087 1,053
Sundry income 315 952
Vehicle Income 386 0
T-shirt Income 27 0
Rates and Water 100 0
15,476 11,044
Payments:
Gas and electricity -1,557 -936
Rates and water -857 -702
Buildings, contents and equipment insurance -1,984 -1,867
Purchase and repair of equipment
(including Quartermaster Account)		 -1,556 -1,814
Property repairs and maintenance -953 -5,700
Vehicle insurance and licences -3,083 -1,684
Vehicle repairs and servicing -741 -488
Website and Online Scout Manager -180 -180
Cleaning (previously in Quartermaster
Account)		 -660 0
Sundry expenses (incl AGM) -288 -671
-11,859 -14,042
Surplus for the year 3,617 -2,998
Covid Support Sub Fund 3
Interest income 220 318
King's Oak development project -4,250 -9,309
Transfers to general account 0 0
Deficit for the year -4,030 -8,991
Mike Helps Donation Sub Fund
Interest income 39 63
Flagpoles -75 -146
Surplus for the year -36 -83
100 CLUB ACCOUNT
Receipts 1,768 1,592
Prizes and expenses -620 -858
Surplus for the year 1,148 734
SECTION ACCOUNTS 7
Income 10,637 16,982
Expenditure -12,356 -15,812
Surplus for the year -1,719 1,170
BALANCE OF GENERAL FUNDS -1,019
-10,168
RESTRICTED FUNDS:
REBUILDING FUND
Interest income 2,726 1,444
HQ garage replacement 5 - -
2,726 1,444
VEHICLE REPLACEMENT FUND
Interest income 682 375
Other income 9,000.0
Expenditure -19,244.0
-9,562
BALANCE OF RESTRICTED FUNDS -6,836
1,819
TOTAL BALANCE FOR THE YEAR -7,855
-8,349
1st CHEAM SCOUT GROUP 1st CHEAM SCOUT GROUP Page: 6
Charity Registered Number: 303838
STATEMENT OF ASSETS AND LIABILITIES AT 31 MARCH 2025
2024-2025 2023-2024
Note £ £ £ £
Fixed Assets: 6
Freehold land 900 900
Buildings* 654,155 592,923
Fixtures, fittings and equipment 94,946 91,582
Vehicles 23,000 5,000
773,001 690,405
Current Assets:
Cash at Bank: 7
General funds:
General account 43,468 39,285
Coronavirus support account 7,151 11,181
Mike Helps legacy account 1,805 1,841
Scouts longer-term funds 4,047 3,365
100 Club account 947 39
Section accounts 2,404 5,130
59,822 60,841
Restricted funds:
Rebuilding fund 66,472 63,746
Vehicle replacement fund 7,256 16,818
73,728 80,564
133,550 141,405
Net Assets 906,551 831,810
Movement in Net Assets:
Opening balance 831,810 837,524
Surplus on revaluation of fixed assets 82,596 3,382
Cash deficit for the year -7,855 -9,096

Closing balance		 906,551
831,810
The statement of assets and liabilities and receipts and payments accounts were approved on 19 June 2025.
Dave Hodges, Chairman
Cath Smith, Treasurer
1st CHEAM SCOUT GROUP 1st CHEAM SCOUT GROUP Page: 7
Charity Registered Number: 303838
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025
**1 ** Basis of Preparation
The accounts have beenprepared on the receipts andpayments basis as the charity'sgross income is less than £250,000.
**2 ** Gift Aid tax repayment
Gift aid repayment was received for both 2022/2023 and 2023/2024 in the 2024/2025 financialyear.
**3 ** Coronavirus Support Account
Aproject to improve the facilities at the Group's campsite,King's Oak,has continued thisyear. This is beingfunded from the
coronavirus support account as theproject is directlyrelated to improvingthe hygiene and cleanliness of the facilities.
£7,151 remains of covidgrants received in 2020 and 2021 totalling£47,148.
**4 ** Mike Helps Legacy Donation
A donation of £2,500 was received in 2022/2023 from the estate of the late Mike Helps,a former 1st Cheam GroupScout Leader.
A separate account has been set upfor this donation,which is beingused to fundprojects to improve the Group's facilities.
**5 ** Vehicle Replacement Fund Income
£9,000 was received from the Government scrappage scheme for the existingGroupminibus which needed replacing.
This was used to offset the cost of £18,500 for a new Group minibus plus costs of £744 of assocated costs.
**6 ** Fixed Assets
Freehold land comprises:
£
Land at 21 Malden Road, Cheam, Surrey. Date of acquisition and cost not known.
Held in trust for the Group by the Scout Trust Association. Nominal value 500
Land at 29 Ashurst Drive, Boxhill, Surrey. Acquired in 1948.
Held in trust for the Group by R.T. Haysom, M.T. Laming, J.D. Long and N.W. Sergeant
At cost 400
Total 900
Buildings, fixtures, fittings and equipment are stated at their insured values at 31 March 2025. This excludes a box trailer
which was donated at the end of the financial year.
Vehicles are stated at the estimated market value.
The significant increase in the buildings asset value includes £30,000 re-evaluation with completion of a new toilet block at Kings Oak
**7 ** Cash at Bank
Balance@ Balance@
1 April 2024 Receipts Payments Transfers 31-Mar-25
£ £ £ £ £
General funds:
General sub fund 39,285 20,378 -15,781 -414 43,468
Quartermaster account (purchase
and repair of equipment)		 801 0 -979 178 0
Coronavirus support sub fund 11,181 245 -4,275 0 7,151
Mike Helps legacy sub fund 1,841 39 -75 0 1,805
Scouts longer-term sub fund 3,365 0 0 682 4,047
100 Club account 39 1,768 -620 -240 947
Sub Total 56,512 22,430 -21,730 206 57,418
Section accounts:
Cubs (including Beavers) 646 367 -1,422 741 332
Scouts 3,394 10,224 -10,761 -785 2,072
T-shirts 289 46 -173 -162 0
Sub Total 4,329 10,637 -12,356 -206 2,404
Totalgeneral funds 60,841 33,067 -34,086 0 59,822
Restricted funds:
Rebuilding fund 63,746 2,726 0 0 66,472
Vehicle replacement fund 16,818 9,682 -19,244 0 7,256
Total restricted funds 80,564 12,408 -19,244 0 73,728
Total 141,405 45,475 -53,330 0 133,550
1st CHEAM SCOUT GROUP 1st CHEAM SCOUT GROUP Page: 7
Charity Registered Number: 303838
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025
**1 ** Basis of Preparation
The accounts have beenprepared on the receipts andpayments basis as the charity'sgross income is less than £250,000.
**2 ** Gift Aid tax repayment
Gift aid repayment was received for both 2022/2023 and 2023/2024 in the 2024/2025 financialyear.
**3 ** Coronavirus Support Account
Aproject to improve the facilities at the Group's campsite,King's Oak,has continued thisyear. This is beingfunded from the
coronavirus support account as theproject is directlyrelated to improvingthe hygiene and cleanliness of the facilities.
£7,151 remains of covidgrants received in 2020 and 2021 totalling£47,148.
**4 ** Mike Helps Legacy Donation
A donation of £2,500 was received in 2022/2023 from the estate of the late Mike Helps,a former 1st Cheam GroupScout Leader.
A separate account has been set upfor this donation,which is beingused to fundprojects to improve the Group's facilities.
**5 ** Vehicle Replacement Fund Income
£9,000 was received from the Government scrappage scheme for the existingGroupminibus which needed replacing.
This was used to offset the cost of £18,500 for a new Group minibus plus costs of £744 of assocated costs.
**6 ** Fixed Assets
Freehold land comprises:
£
Land at 21 Malden Road, Cheam, Surrey. Date of acquisition and cost not known.
Held in trust for the Group by the Scout Trust Association. Nominal value 500
Land at 29 Ashurst Drive, Boxhill, Surrey. Acquired in 1948.
Held in trust for the Group by R.T. Haysom, M.T. Laming, J.D. Long and N.W. Sergeant
At cost 400
Total 900
Buildings, fixtures, fittings and equipment are stated at their insured values at 31 March 2025. This excludes a box trailer
which was donated at the end of the financial year.
Vehicles are stated at the estimated market value.
The significant increase in the buildings asset value includes £30,000 re-evaluation with completion of a new toilet block at Kings Oak
**7 ** Cash at Bank
Balance@ Balance@
1 April 2024 Receipts Payments Transfers 31-Mar-25
£ £ £ £ £
General funds:
General sub fund 39,285 20,378 -15,781 -414 43,468
Quartermaster account (purchase
and repair of equipment)		 801 0 -979 178 0
Coronavirus support sub fund 11,181 245 -4,275 0 7,151
Mike Helps legacy sub fund 1,841 39 -75 0 1,805
Scouts longer-term sub fund 3,365 0 0 682 4,047
100 Club account 39 1,768 -620 -240 947
Sub Total 56,512 22,430 -21,730 206 57,418
Section accounts:
Cubs (including Beavers) 646 367 -1,422 741 332
Scouts 3,394 10,224 -10,761 -785 2,072
T-shirts 289 46 -173 -162 0
Sub Total 4,329 10,637 -12,356 -206 2,404
Totalgeneral funds 60,841 33,067 -34,086 0 59,822
Restricted funds:
Rebuilding fund 63,746 2,726 0 0 66,472
Vehicle replacement fund 16,818 9,682 -19,244 0 7,256
Total restricted funds 80,564 12,408 -19,244 0 73,728
Total 141,405 45,475 -53,330 0 133,550

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 2025, 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:

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:

  1. which gives me reasonable cause to believe that in any material respect the requirements

  2. ⚫ to keep accounting records in accordance with Section 130 of the 2011 Act; and

  3. ⚫ to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act

have not been met; or

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

Sonia Talsi, Independent Examiner 17 Danetree Road Epsom,KT19 9SA Date: 26th June 2025