2023-03-31-accounts - 10th Bath (Combe Down) Scout Group

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Trustees' Annual Report

For the period

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From (start date) 0 1 0 4 2 2 to end date 3 1 0 3 2 3
Section A Reference and administration details
Charity name 10th Bath (Combe Down) Scout Group
Other names the charity is known by
Registered charity number (if any) 3 0 5 6 1 3
HQ registration number 1 0 0 1 2 7 0 5
Charity’s principal address 10th Bath Scout Headquarters
The Avenue, Combe Down,
Bath
Postcode B A 2 5 E Q
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Names of the charity trustees who manage the charity

(These will be published in the annual report of the charity and the Charity Register if reporting for a Registered Charity with a charity regulator)

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15	Andrew Kestell Andrew Meaking Matthew Reece Group Chairperson Trustee Name Dates acted if not for whole year Office (if any) Group Scout Leader & Treasurer Pete Barlow Rod Habicht David Parker Group Secretary

Names and addresses of advisers (optional information but encouraged as best practice) (These will be published in the annual report of the charity)

Type of advisor Name Address

Section B	Structure, governance and management
Description of the charity’s trusts Additional governance issues (optional information but encouraged as best practice) The Group is managed by the Group Executive Committee, the members of which are the ‘Charity Trustees’ of the Scout Group which is an educational charity. As charity trustees they are responsible for complying with legislation applicable to charities. This includes the registration, keeping proper accounts and making returns to the Charity Commission as appropriate. The Committee consists of 3 independent representatives, Chair, Treasurer and Secretary together with the Group Scout Leader, individual section leaders (if opted to take on the responsibility) and parent’s representation and meets every 2 months. Members of the Executive Committee complete_'Essential_ _Information for Executive Committee'_training within the first 5 months of joining the committee. This Group Executive Committee exists to support the Group Scout Leader in meeting the responsibilities of the appointments and is responsible for: - The maintenance of Group property; - The raising of funds and the administration of Group finance; - The insurance of persons, property and equipment; Group public occasions; - Assisting in the recruitment of leaders and other adult support; - Appointing any sub committees that may be required; - Appointing Group Administrators and Advisors other than those who are elected. You may choose to include additional information, where relevant, about: (e.g. appointed by, elected by) (e.g. trust deed, constitution) The Trustees are appointed in accordance with the Policy, Organisation and Rules of The Scout Association. The Group is a trust established under its rules which are common to all Scouts. Trustee selection methods (e.g. trust, association, company) How the charity is constituted Type of governing document Policies and procedures adopted for: a) the induction and training of trustees; b) trustee' consideration of major risks and the systems and procedures to manage them The Group's governing documents are those of 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.

Section B

Structure, governance and management

Description of the charity’s trusts
Additional governance issues (optional information but encouraged as best practice)
The Group is managed by the Group Executive Committee,
the members of which are the ‘Charity Trustees’ of the
Scout Group which is an educational charity. As charity
trustees they are responsible for complying with legislation
applicable to charities. This includes the registration,
keeping proper accounts and making returns to the Charity
Commission as appropriate.
The Committee consists of 3 independent representatives,
Chair, Treasurer and Secretary together with the Group
Scout Leader, individual section leaders (if opted to take on
the responsibility) and parent’s representation and meets
every 2 months.
Members of the Executive Committee complete_'Essential_
_Information for Executive Committee'_training within the first
5 months of joining the committee.
This Group Executive Committee exists to support the
Group Scout Leader in meeting the responsibilities of the
appointments and is responsible for:
- The maintenance of Group property;
- The raising of funds and the administration of Group
finance;
- The insurance of persons, property and equipment;
Group public occasions;
- Assisting in the recruitment of leaders and other adult
support;
- Appointing any sub committees that may be required;
- Appointing Group Administrators and Advisors other than
those who are elected.
You may choose to include additional
information, where relevant, about:
(e.g. appointed by, elected by)
(e.g. trust deed, constitution)
The Trustees are appointed in accordance with the Policy,
Organisation and Rules of The Scout Association.
The Group is a trust established under its rules which are
common to all Scouts.
Trustee selection methods
(e.g. trust, association, company)
How the charity is constituted
Type of governing document
Policies and procedures adopted for:
a) the induction and training of trustees;
b) trustee' consideration of major risks
and the systems and procedures to
manage them
The Group's governing documents are those of 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.

Section B	Structure, governance and management (continued)
	Risk and Internal Control. The Group Executive Committee has identified the major risks to which they believe the Group is exposed, these have been reviewed and systems have been established to mitigate against them. The main areas of concern that have been identified are: Damage to the building, property and equipment. The Group would request the use of buildings, property and equipment from neighbouring organisations such as the church, community centre and other Scout Groups. Similar reciprocal arrangements exist with these organisations. The Group has sufficient buildings and contents insurance in place to mitigate against permanent loss. Injury to leaders, helpers, supporters and members. The Group through the capitation fees contributes to the Scout Associations national accident insurance policy. Risk Assessments are undertaken before all activities. Reduced income from fund raising. The Group is primarily reliant upon income from subscriptions and fundraising. The group does hold a reserve to ensure the continuity of activities should there be a major reduction in income. The Committee could raise the value of subscriptions to increase the income to the group on an ongoing basis, either temporarily or permanently. Reduction or loss of leaders. The group is totally reliant upon volunteers to run and administer the activities of the group. If there was a reduction in the number of leaders to an unacceptable level in a particular section or the group as a whole then there would have to be a contraction, consolidation or closure of a section. In the worst case scenario the complete closure of the Group. Reduction or loss of members. The Group provides activities for all young people aged 6 to 14. If there was a reduction in membership in a particular section or the group as whole then there would have to be a contraction, consolidation or closure of a section. In the worst case scenario the complete closure of the Group. Mismanagement . The group has in place systems of internal controls that are designed to provide reasonable assurance against material mismanagement or loss, these include 2 signatories for all payments and a comprehensive insurance policies to ensure that insurable risks are covered.

Section B

Structure, governance and management (continued)

Risk and Internal Control.
The Group Executive Committee has identified the major
risks to which they believe the Group is exposed, these have
been reviewed and systems have been established to
mitigate against them. The main areas of concern that have
been identified are:
Damage to the building, property and equipment. The Group
would request the use of buildings, property and equipment
from neighbouring organisations such as the church,
community centre and other Scout Groups. Similar
reciprocal arrangements exist with these organisations. The
Group has sufficient buildings and contents insurance in
place to mitigate against permanent loss.
Injury to leaders, helpers, supporters and members. The
Group through the capitation fees contributes to the Scout
Associations national accident insurance policy. Risk
Assessments are undertaken before all activities.
Reduced income from fund raising. The Group is primarily
reliant upon income from subscriptions and fundraising. The
group does hold a reserve to ensure the continuity of
activities should there be a major reduction in income. The
Committee could raise the value of subscriptions to increase
the income to the group on an ongoing basis, either
temporarily or permanently.
Reduction or loss of leaders. The group is totally reliant upon
volunteers to run and administer the activities of the group. If
there was a reduction in the number of leaders to an
unacceptable level in a particular section or the group as a
whole then there would have to be a contraction,
consolidation or closure of a section. In the worst case
scenario the complete closure of the Group.
Reduction or loss of members. The Group provides activities
for all young people aged 6 to 14. If there was a reduction in
membership in a particular section or the group as whole
then there would have to be a contraction, consolidation or
closure of a section. In the worst case scenario the complete
closure of the Group.
Mismanagement . The group has in place systems of
internal controls that are designed to provide reasonable
assurance against material mismanagement or loss, these
include 2 signatories for all payments and a comprehensive
insurance policies to ensure that insurable risks are covered.

Section C	Objectives and activities
Additional details of the objectives and activities (optional information but encouraged as best practice) Youmay chooseto include further statements, where relevant, about: • policy on grantmaking; • contribution made by volunteers; • policy on investments. Public benefit statement The Group is solely run by volunteers, and its continued operation is completely dependent on their dedication and support. 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. Summary of the objects of the charity set out in its governing document The Purpose of Scouting Scouting exists to actively engage and support young people in their personal development, empowering them to make a positive contribution to society. The Values of Scouting As Scouts we are guided by these values: Integrity -We act with integrity; we are honest, trustworthy and loyal. Respect -We have self-respect and respect for others. Care -We support others and take care of the world in which we live. Belief -We explore our faiths, beliefs and attitudes. Co-operation -We make a positive difference; we co- operate with others and make friends. The Scout Method Scouting takes place when young people, in partnership with adults, work together based on the values of Scouting and: - enjoy what they are doing and have fun - take part in activities indoors and outdoors - learn by doing - share in spiritual reflection - take responsibility and make choices - undertake new and challenging activities - make and live by their Promise. Provision of Scouting (see objects above) to the young people of Combe Down, Bath and surrounding areas. Summary of the main activities in relation to these objects

Section C

Objectives and activities

Additional details of the objectives and activities (optional information but encouraged as best practice)
Youmay chooseto include further
statements, where relevant, about:
• policy on grantmaking;
• contribution made by volunteers;
• policy on investments.
Public benefit statement
The Group is solely run by volunteers, and its continued
operation is completely dependent on their dedication and
support.
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.
Summary of the objects of the charity set
out in its governing document
The Purpose of Scouting
Scouting exists to actively engage and support young people
in their personal development,
empowering them to make a positive contribution to society.
The Values of Scouting
As Scouts we are guided by these values:
Integrity -We act with integrity; we are honest, trustworthy
and loyal.
Respect -We have self-respect and respect for others.
Care -We support others and take care of the world in
which we live.
Belief -We explore our faiths, beliefs and attitudes.
Co-operation -We make a positive difference; we co-
operate with others and make friends.
The Scout Method
Scouting takes place when young people, in partnership with
adults, work together based on the
values of Scouting and:
- enjoy what they are doing and have fun
- take part in activities indoors and outdoors
- learn by doing
- share in spiritual reflection
- take responsibility and make choices
- undertake new and challenging activities
- make and live by their Promise.
Provision of Scouting (see objects above) to the young
people of Combe Down, Bath and surrounding areas.
Summary of the main activities in relation
to these objects

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Section D Achievements and performance
Summary of the main achievements of All sections have thrived during FY 2022/23 with young
the charity during the year member numbers remaining consistently high, and
increased adult volunteer numbers in our Beaver and Cub
sections. As well as running our usual packed programme,
we have continued to focus on re-building and growing our
young members camping and outdoor skills in preparation
for the packed summer of camping during 2022/3.
The Group could not do all that it does for the young people
of Combe Down without the dedication, energy and
enthusiasm of our volunteers.
To all the trustees, leaders, parents and friends associated
with the Group a huge thank-you. Of particular mention are:
- Our Leaders. Thank-you for the amazing programme of
activities that you run for all our young members.
- The Friends of the 10th. Thank-you for the amazing
£3,105 you have raised this year.
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Section E	Financial Review
Quantify and explain any designations Details of any funds materially in deficit (circumstances plus steps to eliminate) Brief statement of the charity’s policy on reserves	The Group held reserves of approximately £52k (+£13.5k) at year end. This is being maintained deliberately above the level required for operating expenses, in order to pay for expected increased costs and future professional and legal costs in support of finalisation of the new lease and liabilities as a result of increased rents. In relation to increased future rents, these reserves include sufficient reserves to cover the difference between our current rent and the Group's most recent rent offer to Holy Trinity Trust and the liability the Group holds dating back to Dec 2020. Reserves Policy The Group's policy on reserves is to hold sufficient resources to continue the charitable activities of the group should income and fundraising activities fall short. The Group Executive Committee considers that the group should hold a sum equivalent to 12 months running costs, circa £25k. None. None.

Section E

Financial Review

Quantify and explain any designations
Details of any funds materially in deficit
(circumstances plus steps to eliminate)
Brief statement of the charity’s policy on
reserves

The Group held reserves of approximately £52k (+£13.5k) at
year end.
This
is
being
maintained
deliberately above
the
level
required for operating expenses, in order to pay for expected
increased costs and future professional and legal costs in
support of finalisation of the new lease and liabilities as a
result of increased rents.
In relation to increased future rents, these reserves include
sufficient reserves to cover the difference between our
current rent and the Group's most recent rent offer to Holy
Trinity Trust and the liability the Group holds dating back to
Dec 2020.
Reserves Policy
The
Group's
policy
on
reserves
is
to
hold
sufficient
resources to continue the charitable activities of the group
should income and fundraising activities fall short. The
Group Executive Committee considers that the group should
hold a sum equivalent to 12 months running costs, circa
£25k.
None.
None.

Further financial review details (optional information)

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You may choose to include additional
information, where relevant, about: Investment Policy
• the charity’s principal sources of funds
The Group's Income and Expenditure is very small and as a
(including any fundraising);
consequence does not have sufficient funds to invest in
longer-term investments such as stocks and shares. The
Group has therefore adopted a low risk strategy to the
investment of its funds. All funds are held in cash using only
mainstream banks or building societies or The Scout
Association's Short Term Investment Service.
• how expenditure has supported the key The Group Executive regularly monitors the levels of bank
objectives of the charity; balances and the interest rates received to ensure the group
obtains maximum value and income from its banking
arrangements. Occasionally this may involve using an
account that requires a period of notice before funds may be
withdrawn, before doing so the Group Executive considers
the cash flow requirements.
• investment policy and objectives;
Section F Other Optional Information
Plans for future periods (details of any The 2023/24 period will continue to be focussed on
significant activities planned to achieve continuing to grow the size and Scouting on offer at the
them) Group.
Furthermore we are encouraged by the ongoing talks with
Holy Trinity Trust in relation to the lease for the Scout Hut,
and its enablement of the Group being able to invest in it for
the benefit of all those in the local community of Combe
Down.
Section G Declaration
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The trustees declare that they have approved the trustees’ report above

Signed on behalf of the charity’s trustees

Signature(s) Full name(s) Date Position (eg Secretary, Chair)	Andrew Meaking Andrew Kestell Group Chairperson Group Scout Leader 1 5 1 2 2 3

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Charity Name No (if any)
10th Bath (Combe Down) Scout Group 305613
Receipts and payments accounts CC16a
For the period Period start date Period end date
To
from 01/04/2022 31/03/2023
Section A Receipts and payments
Unrestricted Restricted Endowment
Total funds Last year
funds funds funds
to the nearest £ to the nearest £ to the nearest £ to the nearest £ to the nearest £
A1 Receipts
Member Subs 10,080 - 10,080 10,635
Member Events 19,289 - 19,289 7,465
Member Uniform Sales 8 - - 8 -
Scout Hut Rental 13,560 - - 13,560 3,430
Fundraising 3,105 - 3,105 3,543
Bank Interest Received 42 - 42 1
Gift Aid & Grant Income 1,925 - - 1,925 13,542
- - - - -
Sub total (Gross income for AR) 48,009 - - 48,009 38,616
A2 Asset and investment sales, (see
table).
- - - - -
- - - - -
Sub total - - - - -
Total receipts 48,009 - - 48,009 38,616
A3 Payments
Rent 1,500 - - 1,500 1,125
Utilities 5,059 - - 5,059 2,696
Cleaning & Office Costs 4,763 - - 4,763 4,582
Clothing / Uniform 918 - - 918 441
Youth Programme & Activities, Materials &
Equipment (Consumables) 8,054 - - 8,054 6,014
Camping & Activity Fees 1,652 - - 1,652 2,040
Volunteers Travel 430 - - 430 309
Computer Software, Stationary, Sundries,
Postage, Subscriptions & Transaction Charges 176 - - 176 157
Motor Expenses 2,998 - - 2,998 1,549
Legal, Professional & Banking Fees 1,635 - - 1,635 2,508
Scout Association Membership Fees 4,794 - - 4,794 4,513
Insurance 2,535 - - 2,535 2,317
Charitable Donations - - - - 100
Sub total [ 34,514 ] - - 34,514 28,351
A4 Asset and investment purchases,
(see table)
- - - -
- - - -
Sub total [ - ] - - - -
Total payments 34,514 - - 34,514 28,351
Net of receipts/(payments) 13,495 - - 13,495 10,265
A5 Transfers between funds - - - - -
A6 Cash funds last year end 39,337 - - 39,337 28,948
Cash funds this year end 52,832 - - 52,832 39,213
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CCXX R1 accounts (SS)

18/12/2023

Section B Statement of assets and liabilities at the end of the period	Section B Statement of assets and liabilities at the end of the period	Section B Statement of assets and liabilities at the end of the period
Categories Signed by one or two trustees on behalf of all the trustees B1 Cash funds B2 Other monetary assets B4 Assets retained for the charity’s own use B5 Liabilities B3 Investment assets	Signature Shooting Equipment Volunteer Expenses Due Supplier Acounts not yet paid Group & Section Accounts Friends of the 10th Details *Total cash funds* (agree balances with receipts and payments account(s)) Details Details Details Details Minibus Buildings & Facilities Group Equipment	Unrestricted funds Restricted funds to nearest £ to nearest £ 46,871 - 5,961 - - - 52,832 - OK OK Unrestricted funds Restricted funds to nearest £ to nearest £ - - - - - - - - - - - - Fund to which asset belongs Cost (optional) - - - - - Fund to which asset belongs Cost (optional) - - - - - - - - - Fund to which liability relates Amount due (optional) 870 - - - - Print Name Andrew Meaking Andrew Kestell	Endowment funds to nearest £ - - -
			-
			OK
			Endowment funds to nearest £ - - - - - - Current value (optional) - - - - - Current value (optional) 1,000 1,000 4,000 1,000 - - - - - When due (optional) Date of approval 15/12/2023 15/12/2023

CCXX R2 accounts (SS)

18/12/2023

Independent examiner’s report to the trustees of 10[th] Bath (Combe Down) Scout Council

I report to the trustees on my examination of the accounts of the 10[th] Bath (Combe Down) Scout Group for the year ended 31[st] March 2023.

Responsibilities and basis of report

As the charity trustees of the 10[th] Bath (Combe Down) Scout Group you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the 10[th] Bath (Combe Down) Scout Group accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner’s statement

I have completed my examination. I 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:

accounting records were not kept in respect of the 10[th] Bath (Combe Down) Scout Group as required by section 130 of the Act; or
the accounts do not accord with those records.

Following my examination I provide two small recommendations:

For consistency, expenses of the same type would be better allocated to the same category. For example, some cleaning related expenses might have been more accurately allocated to ‘Cleaning and Office costs’ rather than ‘Utilities’.
To aid future examinations, a simple guide on how the Scout Group uses the different bank accounts would be useful. Such a guide would also improve consistency if different people perform the role of Treasurer.

I 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.

Signed:

Name: Duncan DOWLING

Relevant professional qualifications: Chartered engineer and company director.

Address: 40 Rosslyn Road, Bath, BA1 3LH, UK

Date: 18 February 2024