23[rd] Bath (Avonvale) Scout Group
Annual Report for the year ended 31 December 2023
Registered Charity Number: 305615
23[rd] Bath (Avonvale) Scout Group Accounts for the year ended 31 December 2023
Annual Report
The 23[rd] Bath (Avonvale) Scout Group, School Lane, Batheaston is registered with the Charity Commission (No. 305615 and constituted by a Deed of Trust.)
The Group is managed by an executive committee, comprising:
Chairman - Huw Doman - Secretary Ruby Jordan Treasurer - Emma Borowski Other Members - Helen Davy Alexis Rich
The object of the Scout Association in general and this Charity in particular, is to promote the development of young people to achieve their full physical, intellectual, social and spiritual potentials, as individuals and responsible members of their communities.
The Headquarters building continues to provide a focus for the Group and is well known to the local community.
At the end of the year the unrestricted general fund stood at £25,371 which was satisfactory.
E Borowski Hon. Treasurer
For and on behalf of the Executive Committee
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23[rd] Bath (Avonvale) Scout Group Accounts for the year ended 31 December 2023
Independent Examiner’s Report to the Trustees of 23[rd] Bath (Avonvale) Scout Group
I report on the accounts of the Trust for the year ended 31 December 2023, which are set out on pages 4 to 6.
Respective responsibilities of trustees and examiner
As the Charity’s trustees you are responsible for the preparation of accounts; you consider that the audit requirement of section 43(2) of the Charities Act 1993, (the Act), does not apply. It is my responsibility to state, on the basis of procedures specified in the General Directions given by the Charities Commissioners under section 42(7)(b) of the Act, whether particular matters have come to my attention.
Basis of independent examiner’s report
My examination was carried out in accordance with the General Directions given by the Charity Commissioners. 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 I do not express an audit opinion on the view given by the accounts.
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 keep accounting records in accordance with Section 41 of the Act; and
-
to prepare accounts which accord with the accounting records and to comply with the accounting records of the Act have not been met; or
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(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
T Stables, Hon Independent Examiner, ACA
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23[rd] Bath (Avonvale) Scout Group Accounts for the year ended 31 December 2023
Statement of financial activities
| Note | Unrestricted Restricted Total |
Total |
|---|---|---|
| funds funds 2023 |
2022 | |
| £ £ £ |
£ | |
| Income | ||
| Other income | 505 505 |
224 |
| Group Activities | 1,015 1,015 |
7,239 |
| Group Camps | 5,998 5,998 |
|
| Local Authority Funding | 0 | 2,667 |
HMRC |
4,749 4,749 |
|
| Bequest | 0 | 1,000 |
| Bonfire | 9,266 9,266 |
8,581 |
| Use of Hall | 62 62 |
1,119 |
| Mini bus hire | 360 360 |
689 |
| Subscriptions from members | 5,155 5,155 |
4,757 |
| Total income | 27,110 0 27,110 |
26,275 |
| Expenditure | ||
| Scouting activities | ||
Capitation |
(3,504) (3,504) |
(3,055) |
| Section activities | (2,525) (2,525) |
(6,412) |
| Group Camps | (6,429) (6,429) |
|
| Running costs | ||
Fireworks |
(3,550) (3,550) |
(2,811) |
| Ground rent | 0 0 |
0 |
| Electricity | (4,861) (4,861) |
(1,951) |
| HQ maintenance & improvements | (5,147) (5,147) |
(1,225) |
| Insurance | (2,604) (2,604) |
(2,244) |
| Ground maintenance | (1,266) (1,266) |
(2,268) |
| Rent | (75) (75) |
0 |
| Equipment | (507) (507) |
(514) |
| Equipment - Trailer | 0 0 |
(7,776) |
| Water | (191) (191) |
(907) |
| Minibus costs | (1,993) (1,993) |
(1,281) |
| Admin | (38) (38) |
(452) |
| GC fees | (349) (349) |
0 |
| Other | (765) (765) |
(336) |
| Depreciation | (931) (2,100) (3,031) |
(3,031) |
| Total running costs | (22,276) (2,100) (24,376) |
(24,795) |
| Total expenditure | (34,735) (2,100) (36,835) |
(34,262) |
| Surplus/ (deficit) of income over expenditure |
(7,625) (2,100) (9,725) |
(7,987) |
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23[rd] Bath (Avonvale) Scout Group Accounts for the year ended 31 December 2023
| Balance Sheet | |||
|---|---|---|---|
| 2023 | 2022 | ||
| £ | £ | ||
| Fixed assets | |||
| Building 2 |
62,527 | 64,627 | |
| Minibus 2 |
1,862 | 2,793 | |
| Current assets | |||
| Current account | 22,730 | 28,730 | |
| 22,730 | 28,730 | ||
| Creditors | |||
| Loans & accruals | 0 | 0 | |
| Total net assets | 87,119 | 96,150 | |
| Represented by: | |||
Unrestricted funds 3 |
25,371 | 32,996 | |
| Restricted funds 3 |
61,054 | 63,154 | |
| 86,425 | 96,150 | ||
| Analysis of funds | |||
| Unrestricted Restricted |
Total | Total | |
| funds funds |
2023 | 2022 | |
| £ £ |
£ | £ | |
| Funds as at 1st January 2022 | 32,996 63,154 |
96,150 | 104,137 |
Deficit / Surplus during year |
-7,625 -2,100 |
-9,725 | (7,987) |
| Funds as at 31st December 2022 |
25,371 61,054 |
86,425 | 96,150 |
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23[rd] Bath (Avonvale) Scout Group Accounts for the year ended 31 December 2023
Notes to the accounts
1 Principal accounting policies
Income
Income is recognised when it is received by the Group.
Income from fundraising events is shown net of any directly attributable expenditure.
Fixed assets
The property is being depreciated over an estimated life of 50 years. All other assets are written off in full in the year of purchase.
2 Fixed assets
| Fixed assets NBV at start of year Additions during year At end of year Depreciation NBV at end of year |
Minibus Property Total 2,793 64,627 67,420 0 0 0 |
|---|---|
| 2,793 64,627 67,420 |
|
| (931) (2,100) (3,031) |
|
| 1,864 62,527 64,389 |
3 Analysis of funds
The restricted funds was established in order to facilitate the construction of our new Headquarters building in School Lane, Batheaston. At the end of the financial year the fund stood at £61,054.
The unrestricted funds are held to meet the objects of the Charity as described in the Trustees Report.
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