Report and Accounts
For the year ended 31st March 2025 Witney Buttercross Scout Group
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AOA
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Scou ts
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Trustees:
Andrew Stokes David Kinchin
Group Scout Leader Group Chair
Treasurer:
Caroline Benfield
Bankers:
HSBC plc, 24 Market Square, Witney, Oxon. OX28 6BG
Group Registration Number with the Scout Association: 39626
Charity Registration Number: 304425
Contact name and Address: Caroline Benfield, 21 Primrose Close, Witney Oxon OX28 1AD
(Group Treasurer)
Trustees Annual Report for the Year ended 31 March 2025
The Group is a trust established under its rules, which are common to all Groups. The Group's governing documents are those of the The Scout Association. They consist of a Royal Charter, which in turn gives authority to the Bye Laws of the Association and The Policy, Organisation and Rules of The Scout Association.
Trustees are appointed in accordance with the Policy, Organisation & Rules of The Scout Association The Group meets the Charity Commission's public benefit criteria under both the advancement of education and the advancement of citizenship or community development headings. We do this specifically through the provision of activities which actively engage and support young people in their personal development, empowering them to makea positive contribution to society.
The accounts have been drawn up on the receipts and payments basis, which is consistent with the previous year. During the previous financial year the Group sold Stable Bam with net sale proceeds being £194,662.22
We have encountered a problem with Gift Aid in this financial year. We are trying to resolve the issue with HMRC and any payments received in respect of Gift Aid for this financial year will be reflect in the accounts for year end 31 March 2026.
Approved by the Trustees on 9°esSeptember 2025 and signed on their behalf by:
David Kinchin Group Chairman
Treasurer’s notes
1) Depreciation
Scout equipment is depreciated at 20% per year, adding any new equipment purchased in the year at cost price after depreciating existing equipment.
2) Buildings
The Scout Group owns its HQ (The Scout Hut) The registered title to this property is held by the Scout Association Trust Corporation as custodian trustee for the Scout Group.
A third party valuation of the building was obtained on 2 February 2021. The Scout Hut was valued at £200,000
This value is reflected in the accounts.
The Scout Group also owned Stable Barn in Marlborough Lane, Witney. That property was sold on in February 2024. Net sale proceeds received by the Group following the sale of Stable Barn was £194,662.22
3) Loans
A loan of £50,000 was taken out in April 2019 to fund renovation of the Stable Barn. This loan is interest-free and repayable over 10 years.
A loan of £5,000 was taken out from the County Scout Association to fund the shortfall of fundraising against the cost of The Scout Hut Floor replacement. This loan was interest free and payable over 5 years in annual instalments. The last payment of the County Scout Association loan was made in May 2024 such that it has been repaid in full.
4) Sections Bank Accounts Balances
As at 31/3/25 As at 01/04/24
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|---|---|---|---|---|---|
|Bronze|Barrow|Scouts|2,853|2,183|
|Charles|Early|Scouts|371|1,453|
|Churchill|Beavers|915|1,083|
|Cogges|Cubs|905|1,537|
|Kipling|Cubs|682|1,369|
|Langel|Scouts|1,193|1,536|
|Madley|Cubs|1,613|1,399|
|Marlborough|Cubs|1,373|897|
|Montgomery|Beavers|1,121|1,517|
|Mountbatten|Beavers|2,626|2,332|
|Rudyard|Cubs|1,772|2,308|
|Windrush|Scouts|2,657|527|
|Squirrels|1,385|1,426|
|Total|in|Section|Accounts|19,465|19,569|
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Each section has a bank account to receive monies and to pay for their regular activities. Their accounts are monitored by the Group Trustee Board and each section's accounts are audited by a member of the Group Trustee Board on annual basis. Section income and expenditure was previously consolidated into the Group accounts ona line by line basis frc the calendar year. It is now consolidated into the Group accounts on a line by line basis from the financial year.
5) Group Bank Accounts at 31 March 2025
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|---|---|---|---|
|2024/2025|2023/2024|
|£|ra|
|General|Account|11,274|9,668|
|Deposit Account|305,280|299,345|
|Total|Bank Accounts|316,554|309,013|
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6) Trustee's Interests -
Treasurer's notes (continued).
7) Debtors
2023/2024 2022/2023 £ £
Accrued income Hall Hire income ag Prepaid camp fees - = Prepaid Capitation - Total Debtors 0 0
| 8) Creditors | 2023/2024 | 2022/2023 | ||
|---|---|---|---|---|
| £ | £ | |||
| Hall Hire | - | - | ||
| Fundraising agent fees | - | |||
| Cleaning | - | - | ||
| Totalaccruals | 0 | 0 |
9) Reserves Policy
The Executive have agreed a reserves policy of keeping a minimum in general funds of £15,000 in order to cover Scout Association Capitation for the following year. At the year end general funds were £25,322 so this requirement was met.
Income & Expenditure Account Summary
for the year ended 31st March 2025
| Income & Expenditure Account SummaryAccount SummarySummary for thethe year endedended 31st March 2025 |
||||
|---|---|---|---|---|
| 2024/2025 | ||||
| Unrestricted | Restricted | Total Funds | ||
| £ | £ | £ | ||
| Total income forthe year | 66,804 | 13,698 | 80,502 | |
| Total expenditure forthe year | 67,455 | 5,580 | 73,035 | |
| Net receipts/payments forthe year | - | 650 | 8,118 | 7,467 |
| Transfer beween funds | - | - | ||
| Less new loans in year | - | 2 | - | |
| Repayment ofLoan | 4,000 | 4,000 | ||
| NetAssets brought forward | 25,972 | 302,655 | 328,582 | |
| Netassetscarriedforward | 25,322 | 310,773 | 336,019 |
The above accounts and accompanying statements of assets and liabilities were approved by the Trustees on Y. September 2025 and signed on their behalf by:
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mo Hh
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David Kinchin, Group Chairman.
Receipts for the year ended 31st March 2025
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|---|---|---|---|---|---|---|
|2024/25|2023/24|
|Unrestricted|Restricted|Total|Funds|Total|Funds|
|£|£|£|£|
|MEMBERSHIP|SUBSCRIPTIONS|31,972|31,972|33,567|
|INVESTMENT|INCOME|RECEIVED|
|Bank|deposit|interest|§,935|§,935|2,141|
|DONATIONS/GRANTS|
|Income|tax|refund|under|Gift Aid|-|2,808|
|Co-operative|Grant|1,477|1,477|
|Witney Town|Council|Kayak Grant|3,500|3,500|2544|
|Witney Town|Council|Tent|Grant|1,500|1,500|
|SALE|OF|STABLE|BARN|
|Sale|Proceeds|194662|
|ACTIVITIES|
|Hall|hire|17,665|17,665|15,417|
|Marquee|hire|1,000|1,000|2,000|
|Camp|Fees|collected|10,278|10,278|35,589|
|Section|Activities|1,979|1,979|2,582|
|Uniform|&|Badge|Sales|-|920|
|Spare|409|409|5199|
|Nelson|Closure|Ringfenced|-|-|-|
|FUND|RAISING|
|Donations|506|-|506|3,313|
|Rag|Bag|1,285|1,285|283|
|Fundraising|2,996|-|2,996|
|TOTAL|RECEIPTS|FOR THE YEAR|66,804|13,698|80,502|301,024|
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Payments for the year ended 31 March 2025
| Payments for thethe year endedended 31 March 2025 | ||||||
|---|---|---|---|---|---|---|
| 2024/25 | 2023/24 | |||||
| Unrestricted | Restricted | Total Funds | Total Funds | |||
| £ | £ | £ | £ | |||
| BANK CHARGES | ||||||
| Loan repayments and interest | 4,000 | 4,000 | 4,000 | |||
| Bank Charges | 66 | 66 | 65 | |||
| PREMISES | ||||||
| Cleaning | 4,879 | 4,879 | 4,593 | |||
| Rates & Water | 837 | 837 | 594 | |||
| Lightand Heat | 2,897 | 2,897 | 2,532 | |||
| Broadband | 659 | 659 | 609 | |||
| Hire expenses | 2,755 | 2,755 | 1,696 | |||
| Insurance | 2,429 | 2,429 | 4,855 | |||
| Repairs and Upkeep | 1,071 | 1,071 | 10,459 | |||
| Depost Refund | - | - | ||||
| Stable barn costs | - | 5,580 | 5,580 | 7,232 | ||
| ACTIVITIES | ||||||
| Membership subscriptions paid to ScoutAssociation | 20,763 | 20,763 | 17,947 | |||
| Camp Costs | 12,823 | 12,823 | 37,654 | |||
| Bursaries paid | - | - | 160 | |||
| Transport | 700 | 700 | 442 | |||
| Activity costs | 8,081 | 8,081 | 9,303 | |||
| Adjustment in respect ofprevious years’ capitation | - | - | ||||
| FUND RAISING EXPENSES | ||||||
| Licenses | 83 | 83 | 48 | |||
| Stable Barn | - | - | - | |||
| PURCHASE OF EQUIPMENT | ||||||
| Group equipment | 2,164 | 2,164 | 6,755 | |||
| Uniform | 2,084 | 2,084 | 1,781 | |||
| SUNDRY PAYMENTS | ||||||
| Sub rebates | 529 | 529 | 1,369 | |||
| Miscellaneous / Stationery/Community | 597 | 597 | 2,181 | |||
| Contibution to poppy appeal/remembrance wreath | 40 | 40 | - | |||
| TOTALPAYMENTSFORTHEYEAR | 67,455 | 5,580 | 73,035 | 114,274 | ||
| NETRECEIPTS -PAYMENTS | -650 | 8,118 | 7,467 | 186,750 | ||
| Transfers between funds | - | - | - | |||
| Cash Funds brought forward at 01 April 2024 | 25,972 | 302,655 | 328,582 | 141,877 | ||
| CASHFUNDSCARRIEDFORWARD31MARCH2025 | 25,322 | 310,773 | 336,019 |
STATEMENT OF ASSETS AND LIABILITIES AS OF 31ST MARCH 2025
| 2024/25 | 2023/24 | ||
|---|---|---|---|
| Group BankAccounts | 316,554 | 309,013 | |
| Section BankAccount Balances | 19,465 | 19,569 | |
| Debtors and Creditors | 0 | 0 | |
| Total Cash Funds | 336,019 | 328,582 | |
| Long Term Liabilities | |||
| Benefactors loan for Stable Barn Renovation | 35,250 | 38,250 | |
| Loan from County (Floor Renovation) | ° | 4,000 | |
| NetAssets | 300,769 | 286,332 | |
| NON-MONETARYASSETS (Assets for Charity's own use -memo only) | |||
| Building** | 200,000 | 200,000 | |
| Scouting equipment, furniture etc** | 18,209 | 20,056 | |
| ** Based on valuation February2021 - forHQ Scout Hut | (see note 2) | ||
| RESERVES | |||
| General Funds (unrestricted) | 25,322 | 25,927 | |
| Restricted Funds consisting of: | 302,655 | ||
| Stable Barn | 300,612 | 295,727 | |
| Witney Educational Foundation - Equipment Grant | 1,942 | 1,942 | |
| Cogges Group Ringfenced Funds | 3,985 | 3,985 | |
| WitneyTown Council Kayak Grant | 3,000 | - | |
| WitneyTown Council tent grant | 181 | - | |
| Witney Educational Foundation - Bursary Grant | 1,053 | 1,001 | |
| TotalReserves | 336,019 | 631,237 |
independent Examiner's Report to the Trustees of the Witney Buttercross Scout Group
| report to the trustees on my examination of the accounts of Witney Buttercross Scout Group for the year ended 31 March 2025.
Responsibilities and basis of report
As the Group's Trustees of the Witney Buttercross Scout Group you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (the ‘Act').
{ report in respect of my examination of the Witney Buttercross Scout Group accounts carried out under section 145 of the 2011 Act and in carrying out my examination | have followed all the applicable directions given by the Charity Commission under section 145 (5) (b) of the Act.
Independent Examiner's statement
| have completed my examination. | confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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Accounting records were not kept in respect of the Witney Buttercross Scout Group as required by Section 130 of the Act, or
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the accounts do not accord with those records.
| have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Relevant professional qualification or membership of professional bodies (if applicable): FC Mv A G cM) 4. Address: Uy.
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WITOxzEa LAS
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Signed: GOO a Date: eff | 2025