2024-08-31-accounts - West End Scout Group

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Trustees' Annual Report

For the period

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From (start date) 0 1 0 9 2 3 to (end date) 3 1 0 8 2 4
Section A Reference and administration details
West End Scout Group
Charity name
previously known as
West End Scout & Guide Centre Management Committee
Other names the charity is known by
3 0 5 7 0 5
Registered charity number (if any)
Charity’s principal address West End Guide and Scout Hut
Benner Lane
West End Surrey
Postcode GU24 9JQ
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Names of the charity trustees who manage the charity

Trustee Name	Office (if any)	Dates acted if not for whole year
Neil Taplin	Chair of WESGCMC	01/09/2023 - 05/02/2024
Neil Taplin	Chair	01/09/2023 - 05/02/2024
Nicola Owen	Treasurer of WESGCMC	01/09/2023 - 05/02/2024
Nicola Owen	Secretary	05/02/2024 - 31/08/2024
Julie Komor	Group Scout Leader	01/09/2023 - 05/02/2024
Julie Komor	Trustee	05/02/2024 - 31/08/2024
Karen Depoix	Treasurer
Heather Ward	Chair	05/02/2024 - 31/08/2024
Andrew Winfer	Group Scout Leader	05/02/2024 - 31/08/2024
Giles Lowe	Trustee	01/08/2024 - 31/08/2024

Names and addresses of advisers (optional information but encouraged as best practice)

Type of advisor Name Address

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Section B	Structure, governance and management
Description of the charity’s trusts Additional governance issues (optional information but encouraged as best practice) 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 How the charity is constituted (e.g. trust, association, company) (e.g. appointed by, elected by) The Committee consists of 3 independent representatives, Chair, Treasurer and Secretary together with the Group Scout Leaders, individual section leaders and parent’s representation and meets every 4 months. This Group Executive Committee exists to support the Group Scout Leader in meeting the responsibilities of the appointments and is responsible for: 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 You may choose to include additional information, where relevant, about: Appointing Group Administrators and Advisors other than those who are elected. The raising of funds and the administration of Group finance; The insurance of persons, property and equipment; Group public occasions; 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. The maintenance of Group property; 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: Assisting in the recruitment of leaders and other adult support; Appointing any sub committees that may be required; 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. 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. 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 the section would have to close. 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. Type of governing document (e.g. trust deed, constitution)

Section B

Structure, governance and management

Description of the charity’s trusts
Additional governance issues (optional information but encouraged as best practice)
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
How the charity is constituted
(e.g. trust, association, company)
(e.g. appointed by, elected by)
The Committee consists of 3 independent representatives, Chair, Treasurer and Secretary
together with the Group Scout Leaders, individual section leaders and parent’s
representation and meets every 4 months.
This Group Executive Committee exists to support the Group Scout Leader in meeting the
responsibilities of the appointments and is responsible for:
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
You may choose to include additional
information, where relevant, about:
Appointing Group Administrators and Advisors other than those who are elected.
The raising of funds and the administration of Group finance;
The insurance of persons, property and equipment;
Group public occasions;
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.
The maintenance of Group property;
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:
Assisting in the recruitment of leaders and other adult support;
Appointing any sub committees that may be required;
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.
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.
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 the section
would have to close.
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.
Type of governing document
(e.g. trust deed, constitution)

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Page 2 of 4

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Section B (continued) Structure, governance and management (continued)
Risk and Internal Control (cont.)
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.
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 comprehensive insurance policies to ensure that
insurable risk is covered.
Section C Objectives and activities
Summary of the objects of the charity set The objectives of the group are as a unit of the Scout Association.
out in its governing document The Aim of The Scout Association is to promote the development of young people in
achieving their full physical, intellectual, social and spiritual potentials, as individuals, as
responsible citizens and as members of their local national and international communities.
The method of achieving the aim of the Association is by providing an enjoyable and
attractive scheme of progressive training, based on the Scout Promise and Law and
guided by adult leadership.
Public Private Benefit Subscriptions are charged for membership to cover immediate running costs of the Group
and these do not unduly restrict membership. The Group follows the principle that no one
should be excluded because of their inability to pay membership subscriptions.
Two key principles demonstrate that Scouting's aims are for the public benefit: through the
Scout method, young people develop towards their full potential; and there is a clear link
between the benefits for young people and the purpose of Scouting. The safety of young
people is taken very seriously and the benefits Scouting activities provide far outweigh the
risks. Any private benefits from Scouting are incidental, other than to those as a
beneficiary.
Additional details of the objectives and activities (optional information but encouraged as best practice)
You may choose to include further
statements, where relevant, about:
• policy on grantmaking;
• contribution made by volunteers.
Section D Achievements and performance
Summary of the main achievements of The Scout Association's requirement for Executive Committees to become Trustee
the charity during the year Boards came into effect at the Feb 2024 AGM. This triggered a review of West End Scout
Group's governance structure, and the use of the West End Scout & Guide Centre
Management Committee charity number. At an EGM on 16.05.24, the Trustee Board
agreed that the charity name would change to West End Scout Group with a management
committee sub team (including representatives of the Guiding units) taking over
responsibility for the centre. This process continued beyond the financial year under
review, with final decisions made at an EGM on 29.10.24 and finalised in Nov 24.
This change has necessitated the consolidation of the two previous entities' accounts and
these consolidated account are presented herewith. For simplicity, the Trustees agreed to
combine the 12-month West End Scout Group accounts (covering the period September
2023 to August 2024) with those of the West End Scout & Guide Centre Management
Committee, whose financial year was extended to 17 months (covering the period April
2023 to August 2024).
From a practical perspective, it has been agreed that bank accounts are to be kept
separate going forward, and will comprise:
- a current account for Scouting requirements
- a current account for building maintenance requirements
- a reserves account for Scouting requirements
- a reserves account for building maintenance requirements
- a combined New Build fundraising account.
With respect to the Scouting sections: lack of volunteers meant the temporary closure of
Pride Rock Beavers in the summer of 2023. This affected all 3 terms of the financial year
under review. Fortunately, more parents have stepped forward, and the section re-opened
at the start of the new academic and financial year.
Due to increasing costs, membership subs were increased from £40 to £45 with effect
from the summer term.
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Section E Financial Review
Brief statement of the charity’s policy on Reserves Policy
reserves 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 Scout Group's previous Executive Committee considered that the group should hold
a sum equivalent to 12 months immediate running costs. The previous Management
Committee considered that they should do the same.
The Scout Group therefore held reserves of approximately £6,000 against this at year
end, which includes the additional reserve of £1,500 against repairs on the building made
some years ago. This is above the level required for operating expenses, but in line with
the 3-year average expenditure agreed to be used as a proxy for running costs.
The Management Committee therefore held reserves of approximately £5,400, although
given recent increases in utility costs, this should be increased to around £6.5k as soon as
practicable.
Provisions for reserves are held solely in the respective emergency accounts and the New
Quantify and explain any designations Build account remains separate.
Details of any funds materially in deficit
(circumstances plus steps to eliminate)
Further financial review details (optional information)
You may choose to include additional The principal sources of funds for the group are either through subscriptions or via
information, where relevant, about: donations.
• the charity’s principal sources of funds Subscriptions are kept at a minimum.
(including any fundraising);
• how expenditure has supported the key The Trustee Board regularly monitors the levels of bank balances and the interest rates
objectives of the charity; 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 to withdraw funds.
• investment policy and objectives The Group does not have sufficient funds to invest in longer term investments. The Group
has therefore adopted a risk averse strategy to the investment of its funds. All funds are
held in cash using only mainstream banks or building societies.
Section F Other Optional Information
Plans for future periods (details of any Primary plans comprise the formation of a fundraising committee, responsible for
significant activities planned to achieve organising activities and grant applications to raise the money required for the new
them) building.
The Scouting sections continue to contribute by undertaking fundraising activities each
term. The purpose, apart from raising some money for the New Build, is for the Group to
promote what we are doing and why, and to seek to engage with and invigorate the wider
community as well as the Scout and Guide community in West End
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) Karen Depoix Treasurer Date Position (eg Secretary, Chair)	Heather Ward Chair

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Consolidated Accounts

Income gross from other groups net Expenditure gross to other groups net Profit (Loss) check Income Donations / legacies Charitable activities Other trading activities Investments Other Grants made Individuals Other charities Other organisations	Scouts 01/09/23-31/08/24 £8,691.30 £8,691.30 -£8,330.58 -£2,905.00 -£5,425.58 £3,265.72 £8,525 - - £167 - £8,691 OK £90 - -	Centre 01/04/23-31/08/24 Fête 2023 Consolidated £16,865.34 £8,956.18 £34,512.82 £3,805.00 £3,805.00 £13,060.34 £8,956.18 £30,707.82 -£18,146.25 -£9,168.64 -£35,645.47 -£900.00 -£3,805.00 -£18,146.25 -£8,268.64 -£31,840.47 -£5,085.91 £687.54 -£1,132.65 -£1,132.65 -£1,132.65 £10,738 - £19,263 £1,925 - £1,925 £120 £8,956 £9,076 £277 - £444 - - £0 £13,060 £8,956 £30,708 OK OK OK - - £90 - £1,788 £1,788 - £1,400 £1,400 Groups

West End Scout Group_Consolidated Accounts 2023-2024_scrutinised_summary

West End Scout Group Receipts and Payments Account

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Year start date Year end date
For the 12-month
1st September 2023 To 31st August 2024
period from
Receipts and payments
2023/24 2022/23
Unrestricted funds Unrestricted funds
£ £
Receipts
Donations, legacies and similar income
Membership subscriptions
9,495 10,089
Less:Membership subscriptions paid on (National/County/Area/District)
- 3,820 - 3,663
Net membership subscriptions retained
5,675 6,426
Donations
667 -
Gift Aid
2,183 2,201
Legacies - -
Other similar income
- -
Sub total 8,525 8,628
Grants
Covid grant - -
Other grants - -
Sub total - -
Fundraising (gross)
West End Fete
- -
Other fundraising activities - -
Sub total - -
Investment income
Bank interest
167 51
Other investment income
- -
Sub total 167 51
Total Gross Income 8,691 8,678
Asset and investment sales, etc. - -
Total receipts 8,691 8,678
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West End Scout Group Receipts and Payments Account

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Year start date Year end date
For the 12-month
1st September 2023 To 31st August 2024
period from
Receipts and payments
2023/24 2022/23
Unrestricted funds Unrestricted funds
£ £
Payments
Charitable Payments
Youth programme and activities
- 4,366 - 4,049
Levies
- 2,905 - 1,435
Adult support and training - -
AGM and trustee expenses - -
Donations
- 90 - 107
Electricity and Gas - -
GoCardless Fees
- 599 - 424
Insurance
- 52 - 42
Leader gifts - - 25
Materials and equipment - 64 - 1,214
OSM
- 255 - 254
Printing and photocopying - - 63
Repairs and Renewals - -
Social (Group) - - 255
Uniforms
- - 319
Sub total
- 8,331 - 8,188
Fundraising expenses
Detail 1
- -
Other fundraising costs - -
Sub total
- -
Total Gross Expenditure - 8,331 - 8,188
Asset and investment purchases, etc. - -
Total payments - 8,331 - 8,188
Net of receipts/(payments) 361 490
Cash funds last year end 29,036 28,546
Cash funds this year end 29,396 29,036
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Statement of assets and liabilities at the end of the year

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31st August 2024 30th August 2023
Unrestricted funds Unrestricted funds
£ £
Cash funds
Bank current account
16,934 16,788
Bank deposit account 1 - Emergency Funds
6,116 6,034
Bank deposit account 2 - New Build 6,207 6,123
The Scout Association Short Term Investment Service
Cash/Floats
139 91
Total cash funds 29,396 29,036
Other monetary assets
Tax claim
- -
Debts due from the County/Area/District/Group - -
Insurance claim - -
Sub total - -
Investment assets
Investment property - detail - -
Quoted investments - -
Other investments - detail - -
Sub total - -
Non monetary assets for charity's own use
Badge stock - -
Shop stock - -
Other stock - -
Land and buildings - -
Motor vehicles - -
Scouting equipment, furniture etc - -
Other - -
Sub total - -
Liabilities
Accounts not yet paid
Expenses incurred but not invoiced
Subscriptions not yet paid
Loan - detail
Other liabilities
Sub total - -
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Contingent liabilities and future obligations

The above receipts and payments account and statement of assets and liabilities were approved by the Trustees on and signed on their behalf by

Signature	Print Name Heather Ward Chair Karen Depoix Treasurer

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West End Scout Guides Management Committee

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Income: Expenditure:
Levies £ 4,830.00 Telephone £ 192.00
Village Fete £ 900.00 Utilities £ 2,743.37
Ag & Hort £ 120.00 Repairs £ 222.37
Donations £ 10,738.21 Cleaning: labour & materials £ 2,420.74
Hall Hire £ - Gardening £ 340.00
Bank Interest £ 277.13 Insurance £ 2,064.35
Fire Protection £ 99.42
£ 16,865.34 New Build costs £ 9,770.00
PPLPRS £ 294.00
Opening Bals
Current £ 6,388.39 £ 18,146.25
Savings £ 5,319.50
New Build £ 7,797.91
Petty Cash £ 28.00
£ 19,533.80
Income £ 16,865.34
Expenditure -£ 18,146.25
Petty Cash:
Expected Closing Balance: £ 18,252.89 Opening Balance £ 28.00
N Owen - cleaning consumables -£ 10.50
Closing Bals
Current £ 2,298.85 Closing Balance £ 17.50
Savings £ 5,404.49
New Build £ 10,532.05
Petty Cash £ 17.50
Represented by: £ 18,252.89
Var £ -
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West End Scout Group_Consolidated Accounts 2023-2024_scrutinised_summary

WEST END VILLAGE FETE - 2023 ACCOUNTS SUMMARY PAGE

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Opening amount from bank statement 1 June 2022 £1,908.91
INCOME
Advertising - V&V cash Payment added to float (£30) £0.00
Advertising - via TryBooking £323.00
Stalls - via TryBooking £760.00
Stalls - cash on the day (£50) - added to takings on the day £0.00
Stalls - direct payment into the bank (Allen DE) £30.00
Programme Sales paid into bank Sum Up £112.92
Takings on the day - cash paid into bank 10 June 23 (inc. float taken out on Jun 5th) £5,660.11
Taking on the day - paid into bank via card reader 12th & 14th Jun £1,538.52
Sponsors paid direct to bank £400.00
Sum Up Test payment £0.98
Sum Up Test payment £0.98
Jack Refund £41.95
Repay of Proceeds from Tringham Hall BBQ deposited into Fete Account £87.72
TOTAL INCOME £8,956.18
COSTS £ 9,168.64
2023
Donations made Donations
S & G management committee £900.00
Tringham pre-school £800.00
Football club £800.00
Old Folk £250.00
Tringham Hall Management Committee £900.00
Tringham Hall BBQ Proceeds paid back £87.72
Holy Trinity Church £200.00
Woking Cougars £50.00
Badminton Club £50.00
Bisley & West End Food Bank £50.00
Total Donations £4,087.72
TOTAL COSTS £ 9,168.64
Starting balance from 1 June bank statement £1,908.91
Plus Income £8,956.18
Minus costs £ 9,168.64
End Balance £1,696.45
Closing amount from bank statement £1,696.45
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LTIOOOOS- Suutlneerfs Aeportto the T$t*S Uuly 20191 Scrutineer's Report to the Trustees of the West End Scout Group I reDOrt on the accounts of the Group for the year ended 3111 August 2024. As the GTOUP'S trustees you are respOnle forthe preparation of the accountr. you considerthat neither the audit nor independent examination requirements of the Charitie5 Art 2011 apply. It is my responsibitity without carrying out an audit or independent examination to scrutinise the accounts and to reFrf)rt to you. In aCCor(lan with the rflrec1io given in the Grwp's ¢¢tirti0n. I have scrutini5ed the records and the accounts set out on pages I to 10. In my opinion the accounts are in acCOrdan1th the fectyds Txoducedto me and comply with the conslitubon. Name: .-..- Addrew. -..... Date: ...--.....