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|INCOMING RESOURCES|INCOMING RESOURCES|Total|Total|
|---|---|---|---|
|Income from."||2023<br>8|2022<br>8|
|Voluntaryincome<br>Charitable<br>activities<br>Other trading activities<br>Investmentincome||10,939<br>21,736<br>21,716<br>24,818|17,867<br>3,866<br>14,857<br>19,492|
|Total||8 79,209|856,082|
|RESOURCES EXPENDED||||
|Raising funds||||
|Investment<br>management|costs|24,175|26,936|
|Fundraising<br>costs<br>Charitable<br>activities<br>Other||4,595<br>32,936<br>12,215|2,559<br>10,354<br>11,226|
|Total||8 73,921|851,075|
|Net Income before investment|gainsl(losses)|5,288|5,007|
|Gainsl(losses)<br>oninvestments||(4,011)|9,477|
|Net movementin<br>funds||1,277|14,484|
|Reconciliation<br>offunds||||
|Fund balance brought<br>forward||672,206|657,722|
|Fund balance carried forward||8673,483|8672,206|





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|8asis ofaccounting|||||
|---|---|---|---|---|
|||The charily constitutes a public benefit entity as defined by FRS 102. The accounts have been<br>prepared in accordance<br>with Accounting<br>and Reporting<br>by Charities;<br>Stalement ofRecommended<br>Practice applicable<br>to charities prepan'ng<br>their accounts in accordance<br>with the Financiaf<br>Reporting<br>Standard<br>appficable<br>in the UK and Republic offreland (FRS102)issued in October<br>2019, the Financial Reporling<br>Standard<br>applicable in the United Kingdom<br>and Repubtic of/reland<br>(FRS102), the Charities Act 2011and UK Generally Accepfed Accounting<br>Practice.|||
|||The financial s(atements<br>have been prepared<br>to give a 'lrue and fair view' and have departed<br>from<br>lhe Chanties<br>(Accounts and Reports) Regulations<br>2008 only to the extent required to provide a<br>'true and fair' view. The departure<br>has involved<br>following<br>the Accounting<br>and Reporting<br>by<br>Chanties:<br>Statement ofRecommended<br>Practice applicable<br>to charities preparing<br>their annual<br>accountsin<br>accordance<br>with the Firianci at Reporting<br>Standard and appli cable in the UK and<br>Republic of/reland (FRS102)issued in October 2019rather than the Accounting<br>and Reporting<br>by<br>Charities:<br>Statement ofRecommended<br>Practice effective from<br>1 Apnl 2005 which has been<br>withdrawn.|||
|||The financial statements<br>are prepared<br>on a going concern basis under the historical cost<br>convenlion.<br>The financial statemen(s<br>are presenfedin<br>sterling whichis the functional<br>currency <br>the charity and rounded<br>to fhe nearest pound.|of||
|Changein<br>Sasis||There has been no change to the accounting poiioes or estimates<br>(valuation<br>rules and methods <br>accounting)<br>since last year.||of|
|2.<br>Accounting|policies||||
|Recognition<br>a(incoming<br>Resources||These areincludedin<br>the Statement ofFinancial Activities (SoFA) when<br>-the charity becomes entitled<br>to (he resources;|||
|||-the tmstees are virtually<br>certain (hey wril receive the resounes;<br>and<br>-the monetary<br>value can be measured<br>with suffici enl reilability.|||
|Membership<br>subscripti ons||Memberships<br>subscnption<br>collected on behalf ofolher parts ofthe Scout Movement are reponed<br>in lhe SoFA net ofany amount paid out. This is because these subscriplions<br>arein effect held as<br>agents before being paid out.|||
|Offsetting||There has been no offselting ofassets and liabilities,<br>orincome<br>and expenses,<br>unless required <br>permitted<br>by the FRS 102SORPor FRS 102.|or||
|Grants and donations||Grants and donations<br>are only includedin<br>Ihe SoFA when the charity has unconditional<br>entitlement<br>lo the resources|||
|Tax reclaims on donations<br>and gifts||Incoming resources<br>from tax reclaims are included in the SoFA when they are received|||
|Giftsin kind||Gi(isin kind forsale or distribution<br>are included in the accounts as gifts only when sold or<br>distributed<br>by the chanty. Giffsin kind for use by the charity are not valued orincludedin<br>the<br>accounts|||
|Donated services and<br>Famlities||The value pieced on these resources is not included in the accounts|||
|Volunteer help||The value ofany voluntary<br>help received is notincluded<br>in the accounts|||
|Investmentincome||Thisisincluded in the accounts<br>when received.|||
|Investment<br>gains and|fosses|This includes<br>any gain orloss on the sale ofinvestmerits<br>and any gain or(oss resulting<br>from<br>revaluing<br>investments<br>to market value at the end ofthe year.|||
|Liabilily recognition||Liabilities are recognised as soon as there is a (egal or constructive<br>obligation<br>committing<br>fhe<br>charity topay out resources.|||
|Governance<br>and Support costs||Governance<br>costs comprise a(Icostsinvolving<br>pubfic accounfability<br>ofthe charity andi ts<br>compliance<br>with regulation<br>and good practice.<br>These costs have beenincludedin<br>the charitable<br>activity costs.|||
|Stocks and workin progress||These are valued at the lower ofcoal or market value|||
|Currentassetinvestments||The chan'ly has investments<br>ofcash and cash equivalents<br>with a maturity<br>date oftees than one<br>year held forinvestment<br>purposes<br>rather than to meet short term cash commitments<br>as they fall<br>due.|||





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||2023|2022|
|---|---|---|
|Voluntary income||8|
|Membership<br>subscriptions<br>Income tax recovered<br>Less: Membership<br>fees paid|14,399<br>2,391<br>(7,348)|11,712<br>779<br>(8,360)|
|Donations<br>and Gifts<br>Government<br>Grants - LRSG &Furlough|9,442<br>1,497|4,131<br>2,983<br>10,753|
||8 10,939|8 17,867|



|Retail, H|ospitality<br>and Leisure discount scheme —the tota|<br>l ofthis relief was 8359424(|<br>2022-83 789|
|---|---|---|---|
|||2023|2022|
|Charitable<br>Activities||||
||Group Family Camp<br>Troop income (camps etc)<br>Cub income<br>Beaver Income<br>Canoeing<br>Gas<br>Scarves and woggles|5,223<br>13,813<br>280<br>639<br>1,620<br>46<br>115|3,219<br>14<br>490<br>50<br>93|
|||821,736|83,866|
|||2023|2022|
|Other Trading Activities||||
||Jumble Sale<br>Christmas<br>Craft Sale<br>Christmas<br>Cards<br>BBQ<br>Firework<br>Night<br>500 Club<br>Sundry Activities|6,944<br>7,773<br>2,836<br>1,615<br>1,557<br>669<br>322|3,959<br>4,521<br>2,515<br>1,316<br>1,748<br>404<br>394|
|||821,716|8 14,857|
|Investment|Income|2023<br>2|2022|
|Interest (gross) on bank accounts<br>Hall Rent<br>FITTariff Income||2,679<br>21,368<br>771|858<br>18,079<br>555|
|||224,818|819,492|





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|Investment<br>management|costs - premises|2023|2022|
|---|---|---|---|
|Wages<br>Rates<br>Water rates<br>Electricity & Gas<br>Insurance<br>Cleaning<br>Waste disposal<br>Telephone<br>and TV<br>Repairs and maintenance<br>Rupert Fison Centre Ltd Expenses||8,469<br>399<br>1,170<br>2,907<br>3,857<br>1,568<br>1,112<br>1,041<br>3,650<br>2|7,751<br>204<br>952<br>2,313<br>3,948<br>1,403<br>1,079<br>989<br>8,295<br>2|
|||824,175|826,936|
|Fundraising<br>costs<br>Jumble Sales<br>Christmas<br>Craft Sale<br>Christmas<br>Cards||2023f<br>273<br>1,417<br>744|2022f<br>194<br>158<br>363|
|Firework<br>Night<br>BBQ<br>500Club||930<br>983<br>248|883<br>813<br>148|
|||84,595|f2,559|
|||2023|2022|
|Charitable<br>activities||8||
|Group Family Camp<br>Troop expenses<br>(inc <br>Cub expenses<br>Beaver expenses|camps)|7,874<br>15,418<br>722<br>1,307|4,309<br>550<br>423|
|Camping<br>equipment|and repairs|939|441|
|Gas||542||
|Canoe Course<br>Scarves and woggles||1,533<br>361|490<br>99|
|Uniform||505|53|
|Training||500||
|General Expenses||618|316|
|OSM &Quickbooks||652|754|
|Governance<br>costs||||
|Photocopying,<br>post and stationery||172|59|
|Supporterslemployers|insurance|542|532|
|Independent<br>examination||210|210|
|Card payment<br>charges||439|340|
|Lottery registration||20|20|
|Donations<br>Miscellaneous||120<br>462|1,600<br>104|
|Website|||54|
|||232,936|8 10,354|





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|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<br>Loss on disposal ofassets|||||||||12,205<br>10|11,111<br>115|
|||||||||6|12,215|f 11,226|
|Trustees and other related||parties|||||||2023|2022|
|Trustee expenses reimbursed|||||||||6|6|
|Treasurer<br>Other trustees|||||||||14,554<br>451|9,481<br>149|
|||||||||6|15,005|29,630|
|AII amounts paid were to reimburse<br>expenditure<br>on behalf ofthe Group.<br>Trustee remuneration<br>in the year ended 31March 2023 was nil (2022 nil)<br>Donations of2700 were received from the employer ofone Trustee under a scheme to <br>time spent by the employee<br>undertaking<br>voluntary<br>work.||||||||||recognise th|
|Fees for examining<br>the accounts|||||||||2023f|2022f|
|Independent<br>examiners<br>fees|||||||||210|210|
||||||||||6210|6210|
|StaffCosts|||||||||2023|2022|
|Gross wages<br>Employers<br>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<br>&||
|Cost|||||Landf||Building<br>6||Equipment|Total|
|At 1April 2022<br>Additions<br>Disposais|||||83,643||319,554||99,831<br>8,853<br>(319)|503,028<br>8,853<br>(319)|
|At 31 March 2023|||||683,643|6319,554|||6 108,365|6 5'I 1,562|
|Depreciation|||||f||6||||
|At 1April 2022<br>Depreciation<br>foryear<br>On disposals|||||16,729<br>669||114,031<br>6,422||84,360<br>5,114<br>(309)|215,120<br>12,205<br>(309)|
|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||||||





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|9|Investments|||||||
|---|---|---|---|---|---|---|---|
|||||||2023|2022|
||M&G Charifund<br>M&G Charibond<br>Cambridge<br>8 Counties|1a|Cost at<br>202<br>2<br>50,000<br>50,000<br>82,086|Transfer<br>2<br>(82,086)|Gain on<br>revaluation<br>8<br>49,564<br>12,890|Total<br>5<br>99,564<br>62,890|Total<br>100,278<br>66,187<br>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<br>by:|||||Market value<br>atyear end|Gainr(Loss)<br>foryear|
||M&G Charifund<br>M&G Charibond|||||99,564<br>62890|(714)<br>(3,297)|
|||||||f 162454|5(4,011)|
|10|Stock|||||2023|2022|
||At 1April 2022<br>Addedin<br>the year<br>Expensedin<br>the year|||||5<br>473<br>224<br>(281)|2<br>492<br>116<br>(135)|
||At 31March 2023|||||2416|2473|





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|FO|R THE YEAR ENDED 31MARCH 2023<br>Debtors|||
|---|---|---|---|
||Membership<br>fees —next year<br>Other debtors<br>Prepayments|2023<br>9,065<br>643<br>2,048|2022f<br>7,431<br>2,943|
|||f 11,756|f 10,374|
|12|Cash at bank and in hand<br>Cambridge 8 Counties<br>United Trust<br>Santander Business Reward Saver<br>Santander Business Direct Saver<br>Santander Deposit Account<br>Santandar<br>Cun ant Account<br>Santander<br>Current Account<br>Barclays Hall Hire<br>Barclays General Current<br>Barclays Fundraising<br>PayPal|2023f<br>83,339<br>54,949<br>32,681<br>8,331<br>4,283<br>24,196<br>12,638<br>5,002<br>691|2022<br>53,601<br>32,646<br>8,322<br>168<br>5,237<br>26,010<br>9,332<br>1,463<br>266|
||Go Cardless<br>Cash|214<br>587|368<br>918|
|||f226,911|f138,331|
|13|Current liabilities|||
||Amounts<br>falling due within one year<br>Summer Camp<br>Archery Camp<br>District Camp<br>Cycle camp<br>Flixton<br>Trip<br>Group Camp<br>Hall-income<br>in advance<br>Hall —gas, electricity,<br>water and repairs<br>Explorer account<br>Examiners fee<br>OSM<br>Trustees expenses<br>Rupert Fison Centre Ltd<br>Computer<br>Club<br>Christmas<br>dinner<br>Cub expenses<br>Scout event refunds<br>500 Club prizes<br>WSJFunds<br>Beaverexpenses|2023f<br>2,145<br>1,815<br>1,075<br>110<br>507<br>958<br>2,723<br>5<br>210<br>310<br>353<br>1,809<br>538<br>42|2022f<br>1,137<br>1,445<br>543<br>135<br>30<br>751<br>2,396<br>386<br>210<br>1,430<br>1,820<br>436<br>42<br>33<br>35<br>22<br>2,428<br>152|
|||f 12,600|f13,431|





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