| INCOMING RESOURCES | INCOMING RESOURCES | Total | Total |
|---|---|---|---|
| Income from." | 2023 8 |
2022 8 |
|
| Voluntaryincome Charitable activities Other trading activities Investmentincome |
10,939 21,736 21,716 24,818 |
17,867 3,866 14,857 19,492 |
|
| Total | 8 79,209 | 856,082 | |
| RESOURCES EXPENDED | |||
| Raising funds | |||
| Investment management |
costs | 24,175 | 26,936 |
| Fundraising costs Charitable activities Other |
4,595 32,936 12,215 |
2,559 10,354 11,226 |
|
| Total | 8 73,921 | 851,075 | |
| Net Income before investment | gainsl(losses) | 5,288 | 5,007 |
| Gainsl(losses) oninvestments |
(4,011) | 9,477 | |
| Net movementin funds |
1,277 | 14,484 | |
| Reconciliation offunds |
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| Fund balance brought forward |
672,206 | 657,722 | |
| Fund balance carried forward | 8673,483 | 8672,206 |
| 8asis ofaccounting | ||||
|---|---|---|---|---|
| The charily constitutes a public benefit entity as defined by FRS 102. The accounts have been prepared in accordance with Accounting and Reporting by Charities; Stalement ofRecommended Practice applicable to charities prepan'ng their accounts in accordance with the Financiaf Reporting Standard appficable in the UK and Republic offreland (FRS102)issued in October 2019, the Financial Reporling Standard applicable in the United Kingdom and Repubtic of/reland (FRS102), the Charities Act 2011and UK Generally Accepfed Accounting Practice. |
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| The financial s(atements have been prepared to give a 'lrue and fair view' and have departed from lhe Chanties (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair' view. The departure has involved following the Accounting and Reporting by Chanties: Statement ofRecommended Practice applicable to charities preparing their annual accountsin accordance with the Firianci at Reporting Standard and appli cable in the UK and Republic of/reland (FRS102)issued in October 2019rather than the Accounting and Reporting by Charities: Statement ofRecommended Practice effective from 1 Apnl 2005 which has been withdrawn. |
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| The financial statements are prepared on a going concern basis under the historical cost convenlion. The financial statemen(s are presenfedin sterling whichis the functional currency the charity and rounded to fhe nearest pound. |
of | |||
| Changein Sasis |
There has been no change to the accounting poiioes or estimates (valuation rules and methods accounting) since last year. |
of | ||
| 2. Accounting |
policies | |||
| Recognition a(incoming Resources |
These areincludedin the Statement ofFinancial Activities (SoFA) when -the charity becomes entitled to (he resources; |
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| -the tmstees are virtually certain (hey wril receive the resounes; and -the monetary value can be measured with suffici enl reilability. |
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| Membership subscripti ons |
Memberships subscnption collected on behalf ofolher parts ofthe Scout Movement are reponed in lhe SoFA net ofany amount paid out. This is because these subscriplions arein effect held as agents before being paid out. |
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| Offsetting | There has been no offselting ofassets and liabilities, orincome and expenses, unless required permitted by the FRS 102SORPor FRS 102. |
or | ||
| Grants and donations | Grants and donations are only includedin Ihe SoFA when the charity has unconditional entitlement lo the resources |
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| Tax reclaims on donations and gifts |
Incoming resources from tax reclaims are included in the SoFA when they are received |
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| Giftsin kind | Gi(isin kind forsale or distribution are included in the accounts as gifts only when sold or distributed by the chanty. Giffsin kind for use by the charity are not valued orincludedin the accounts |
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| Donated services and Famlities |
The value pieced on these resources is not included in the accounts | |||
| Volunteer help | The value ofany voluntary help received is notincluded in the accounts |
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| Investmentincome | Thisisincluded in the accounts when received. |
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| Investment gains and |
fosses | This includes any gain orloss on the sale ofinvestmerits and any gain or(oss resulting from revaluing investments to market value at the end ofthe year. |
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| Liabilily recognition | Liabilities are recognised as soon as there is a (egal or constructive obligation committing fhe charity topay out resources. |
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| Governance and Support costs |
Governance costs comprise a(Icostsinvolving pubfic accounfability ofthe charity andi ts compliance with regulation and good practice. These costs have beenincludedin the charitable activity costs. |
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| Stocks and workin progress | These are valued at the lower ofcoal or market value | |||
| Currentassetinvestments | The chan'ly has investments ofcash and cash equivalents with a maturity date oftees than one year held forinvestment purposes rather than to meet short term cash commitments as they fall due. |
| 2023 | 2022 | |
|---|---|---|
| Voluntary income | 8 | |
| Membership subscriptions Income tax recovered Less: Membership fees paid |
14,399 2,391 (7,348) |
11,712 779 (8,360) |
| Donations and Gifts Government Grants - LRSG &Furlough |
9,442 1,497 |
4,131 2,983 10,753 |
| 8 10,939 | 8 17,867 |
| Retail, H | ospitality and Leisure discount scheme —the tota |
l ofthis relief was 8359424( |
2022-83 789 |
|---|---|---|---|
| 2023 | 2022 | ||
| Charitable Activities |
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| Group Family Camp Troop income (camps etc) Cub income Beaver Income Canoeing Gas Scarves and woggles |
5,223 13,813 280 639 1,620 46 115 |
3,219 14 490 50 93 |
|
| 821,736 | 83,866 | ||
| 2023 | 2022 | ||
| Other Trading Activities | |||
| Jumble Sale Christmas Craft Sale Christmas Cards BBQ Firework Night 500 Club Sundry Activities |
6,944 7,773 2,836 1,615 1,557 669 322 |
3,959 4,521 2,515 1,316 1,748 404 394 |
|
| 821,716 | 8 14,857 | ||
| Investment | Income | 2023 2 |
2022 |
| Interest (gross) on bank accounts Hall Rent FITTariff Income |
2,679 21,368 771 |
858 18,079 555 |
|
| 224,818 | 819,492 |
| Investment management |
costs - premises | 2023 | 2022 |
|---|---|---|---|
| Wages Rates Water rates Electricity & Gas Insurance Cleaning Waste disposal Telephone and TV Repairs and maintenance Rupert Fison Centre Ltd Expenses |
8,469 399 1,170 2,907 3,857 1,568 1,112 1,041 3,650 2 |
7,751 204 952 2,313 3,948 1,403 1,079 989 8,295 2 |
|
| 824,175 | 826,936 | ||
| Fundraising costs Jumble Sales Christmas Craft Sale Christmas Cards |
2023f 273 1,417 744 |
2022f 194 158 363 |
|
| Firework Night BBQ 500Club |
930 983 248 |
883 813 148 |
|
| 84,595 | f2,559 | ||
| 2023 | 2022 | ||
| Charitable activities |
8 | ||
| Group Family Camp Troop expenses (inc Cub expenses Beaver expenses |
camps) | 7,874 15,418 722 1,307 |
4,309 550 423 |
| Camping equipment |
and repairs | 939 | 441 |
| Gas | 542 | ||
| Canoe Course Scarves and woggles |
1,533 361 |
490 99 |
|
| Uniform | 505 | 53 | |
| Training | 500 | ||
| General Expenses | 618 | 316 | |
| OSM &Quickbooks | 652 | 754 | |
| Governance costs |
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| Photocopying, post and stationery |
172 | 59 | |
| Supporterslemployers | insurance | 542 | 532 |
| Independent examination |
210 | 210 | |
| Card payment charges |
439 | 340 | |
| Lottery registration | 20 | 20 | |
| Donations Miscellaneous |
120 462 |
1,600 104 |
|
| Website | 54 | ||
| 232,936 | 8 10,354 |
| R THE YEAR ENDED 31MARCH | R THE YEAR ENDED 31MARCH | R THE YEAR ENDED 31MARCH | 2023 | 2023 | ||||||
|---|---|---|---|---|---|---|---|---|---|---|
| Analysis ofresources expended | (cont) | 2023 | 2022 | |||||||
| Other resources expended | 6 | |||||||||
| Depreciation Loss on disposal ofassets |
12,205 10 |
11,111 115 |
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| 6 | 12,215 | f 11,226 | ||||||||
| Trustees and other related | parties | 2023 | 2022 | |||||||
| Trustee expenses reimbursed | 6 | 6 | ||||||||
| Treasurer Other trustees |
14,554 451 |
9,481 149 |
||||||||
| 6 | 15,005 | 29,630 | ||||||||
| AII amounts paid were to reimburse expenditure on behalf ofthe Group. Trustee remuneration in the year ended 31March 2023 was nil (2022 nil) Donations of2700 were received from the employer ofone Trustee under a scheme to time spent by the employee undertaking voluntary work. |
recognise th | |||||||||
| Fees for examining the accounts |
2023f | 2022f | ||||||||
| Independent examiners fees |
210 | 210 | ||||||||
| 6210 | 6210 | |||||||||
| StaffCosts | 2023 | 2022 | ||||||||
| Gross wages Employers National Insurance |
7,875 | 7,178 | ||||||||
| Pension | 594 | 573 | ||||||||
| 6 | 8,469 | 67,751 | ||||||||
| Average number offull-time | equivalent | employees | ||||||||
| Cleaning and caretaking | 1 | 1 | ||||||||
| The Group has a pension scheme | with | NEST. No employee | was paid | more than 660,000 | ||||||
| Fixed Assets | Leasehold | Furniture & |
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| Cost | Landf | Building 6 |
Equipment | Total | ||||||
| At 1April 2022 Additions Disposais |
83,643 | 319,554 | 99,831 8,853 (319) |
503,028 8,853 (319) |
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| At 31 March 2023 | 683,643 | 6319,554 | 6 108,365 | 6 5'I 1,562 | ||||||
| Depreciation | f | 6 | ||||||||
| At 1April 2022 Depreciation foryear On disposals |
16,729 669 |
114,031 6,422 |
84,360 5,114 (309) |
215,120 12,205 (309) |
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| At 31March 2023 | 6 17,398 | B120,453 | 289,165 | 2227,016 | ||||||
| At 31March 2023 | 666,245 | B199,101 | 2 19,200 | 6284,546 | ||||||
| At 31March 2022 | 866,914 | 6 | 205,523 | B15,471 | B287,908 | |||||
| 13 |
| 9 | Investments | ||||||
|---|---|---|---|---|---|---|---|
| 2023 | 2022 | ||||||
| M&G Charifund M&G Charibond Cambridge 8 Counties |
1a | Cost at 202 2 50,000 50,000 82,086 |
Transfer 2 (82,086) |
Gain on revaluation 8 49,564 12,890 |
Total 5 99,564 62,890 |
Total 100,278 66,187 82,086 |
|
| Market value atyear end | 2 | 182,086 | 2 (82,086) | 862,454 | 2 162,454 | 2248,551 | |
| Historical cost | 2 100,000 | 2 182,086 | |||||
| Represented by: |
Market value atyear end |
Gainr(Loss) foryear |
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| M&G Charifund M&G Charibond |
99,564 62890 |
(714) (3,297) |
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| f 162454 | 5(4,011) | ||||||
| 10 | Stock | 2023 | 2022 | ||||
| At 1April 2022 Addedin the year Expensedin the year |
5 473 224 (281) |
2 492 116 (135) |
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| At 31March 2023 | 2416 | 2473 |
| FO | R THE YEAR ENDED 31MARCH 2023 Debtors |
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|---|---|---|---|
| Membership fees —next year Other debtors Prepayments |
2023 9,065 643 2,048 |
2022f 7,431 2,943 |
|
| f 11,756 | f 10,374 | ||
| 12 | Cash at bank and in hand Cambridge 8 Counties United Trust Santander Business Reward Saver Santander Business Direct Saver Santander Deposit Account Santandar Cun ant Account Santander Current Account Barclays Hall Hire Barclays General Current Barclays Fundraising PayPal |
2023f 83,339 54,949 32,681 8,331 4,283 24,196 12,638 5,002 691 |
2022 53,601 32,646 8,322 168 5,237 26,010 9,332 1,463 266 |
| Go Cardless Cash |
214 587 |
368 918 |
|
| f226,911 | f138,331 | ||
| 13 | Current liabilities | ||
| Amounts falling due within one year Summer Camp Archery Camp District Camp Cycle camp Flixton Trip Group Camp Hall-income in advance Hall —gas, electricity, water and repairs Explorer account Examiners fee OSM Trustees expenses Rupert Fison Centre Ltd Computer Club Christmas dinner Cub expenses Scout event refunds 500 Club prizes WSJFunds Beaverexpenses |
2023f 2,145 1,815 1,075 110 507 958 2,723 5 210 310 353 1,809 538 42 |
2022f 1,137 1,445 543 135 30 751 2,396 386 210 1,430 1,820 436 42 33 35 22 2,428 152 |
|
| f 12,600 | f13,431 |