## 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 

- (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<br>Restricted<br>**Total**|Total|
|---|---|---|
||funds<br>funds<br>**2023**|**2022**|
||£<br>£<br>**£**|**£**|
|**Income**|||
|Other income|505<br>**505**|**224**|
|Group Activities|1,015<br>**1,015**|**7,239**|
|Group Camps|5,998<br>**5,998**||
|Local Authority Funding|**0**|**2,667**|
|<br>HMRC|4,749<br>**4,749**||
|Bequest|**0**|**1,000**|
|Bonfire|9,266<br>**9,266**|**8,581**|
|Use of Hall|62<br>**62**|**1,119**|
|Mini bus hire|360<br>**360**|**689**|
|Subscriptions from members|5,155<br>**5,155**|**4,757**|
||||
|_Total income_|27,110<br>0<br>27,110|**26,275**|
||||
|**Expenditure**|||
|_Scouting activities_|||
|<br>Capitation|(3,504)<br>(3,504)|**(3,055)**|
|Section activities|(2,525)<br>(2,525)|**(6,412)**|
|Group Camps|(6,429)<br>(6,429)||
||||
|_Running costs_|||
|<br>Fireworks|(3,550)<br>(3,550)|**(2,811)**|
|Ground rent|0<br>0|**0**|
|Electricity|(4,861)<br>(4,861)|**(1,951)**|
|HQ maintenance & improvements|(5,147)<br>(5,147)|**(1,225)**|
|Insurance|(2,604)<br>(2,604)|**(2,244)**|
|Ground maintenance|(1,266)<br>(1,266)|**(2,268)**|
|Rent|(75)<br>(75)|**0**|
|Equipment|(507)<br>(507)|**(514)**|
|Equipment - Trailer|0<br>0|**(7,776)**|
|Water|(191)<br>(191)|**(907)**|
|Minibus costs|(1,993)<br>(1,993)|**(1,281)**|
|Admin|(38)<br>(38)|**(452)**|
|GC fees|(349)<br>(349)|**0**|
|Other|(765)<br>(765)|**(336)**|
|Depreciation|(931)<br>(2,100)<br>(3,031)|**(3,031)**|
|_Total running costs_|(22,276)<br>(2,100)<br>(24,376)|**(24,795)**|
||||
|_Total expenditure_|(34,735)<br>(2,100)<br>(36,835)|**(34,262)**|
||||
|_Surplus/ (deficit) of income over_<br>_expenditure_|(7,625)<br>(2,100)<br>**(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<br>2||**62,527**|**64,627**|
|Minibus<br>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:**||||
|<br>Unrestricted funds<br>3||**25,371**|**32,996**|
|Restricted funds<br>3||**61,054**|**63,154**|
|||**86,425**|**96,150**|
|||||
|||||
|**Analysis of funds**||||
||Unrestricted<br>Restricted|**Total**|Total|
||funds<br>funds|**2023**|2022|
||£<br>£|**£**|£|
|||||
|Funds as at 1st January 2022|32,996<br>63,154|**96,150**|104,137|
|<br>Deficit / Surplus during year|-7,625<br>-2,100|-9,725|(7,987)|
|||||
|Funds as at 31st December<br>2022|25,371<br>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**<br>NBV at start of year<br>Additions during year<br>At end of year<br>Depreciation<br>NBV at end of year|Minibus<br>Property<br>Total<br>2,793<br>64,627<br>67,420<br>0<br>0<br>0|
|---|---|
||2,793<br>64,627<br>67,420|
||(931)<br>(2,100)<br>(3,031)|
||1,864<br>62,527<br>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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