Independent examiner's report on the accounts
Section A Independent Examiner’s Report
Report to the trustees/ Charity Name members of 1[st] Molesey Jaguar Sea Scout Group On accounts for the year 31 March 2024 Charity no 305729 ended (if any) Set out on pages 3-13 (remember to include the page numbers of additional sheets)
I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31/03/2023.
Responsibilities and As the charity trustees, you are responsible for the preparation of the basis of report accounts in accordance with the Charities Act 2011 (“the Act”).
I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent I have completed my examination. I confirm that no material matters have examiner's statement come to my attention in connection with the examination which gives me cause to believe that in, any material respect,:
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the accounting records were not kept in accordance with section 130 of the Act; or
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the accounts did not accord with the accounting records; or
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the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Signed: Date: 16/09/2024 ~~[|~~ Name: Rebecca Finnamore ~~Ps~~ FCA, ICAEW Relevant professional qualification(s) or body (if any): Address: Corner House, West End Lane, Esher KT10 8LA
1
October 2018
IER
Section B Disclosure
Only complete if the examiner needs to highlight matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).
Give here details of any items that the examiner wishes to disclose .
2
October 2018
IER
1st Molesey Jaguar Sea Scout Group
Trustees' Report
For the year ended 31 March 2024
| Address | 193 Walton Road, |
|---|---|
| West Molesey, | |
| Surrey. | |
| KT8 2DY. | |
| Registered Charity | 305729 |
| Registered Scout Group (The Scout Association) | 5979 |
| Royal Navy Recognised Scout Group | 74 |
| Charity Trustees: | |
| Chairman | Bruce Burrowes |
| Treasurer | Chris Andrews (Resigned 19 January 2024) |
| Secretary | Fiona Axton |
| Trustee | Liam Quinn |
| Trustee | Eliza Thornton |
| Trustee | Chris Armstrong |
| Trustee | Simon Clark |
| Trustee | Tej Jethwa |
| Trustee | Jo Jethwa (Co-opted 19 January 2024) |
| Trustee | Max Harvey |
| Trustee | Jim Emmines |
| Trustee | Tracy Harvey |
| Trustee | Tiana Humphries |
| Trustee | Paula Medeiros (Resigned November 2023) |
| Our Hut is held in Trust and the Property Trustees are | |
| Property Trustee | John Duncan |
| Property Trustee | David Jones (Resigned December 2023) |
| Property Trustee | Peter Schild |
| Property Trustee | Fiona Axton (December 2023) |
Structure, governance and management
The Scout Group’s governing documents are those of The Scout Association. They consist of a Royal Charter, which in turn gives authority to the by-laws of the Association and The Policy, Organisation and Rules (POR) of The Scout Association. The Group is a trust established under the rules which are common to all Scout Groups.
The Scout Group is managed by an Executive Committee, the members of which are “Charity Trustees” of the Scout Group which is an educational charity. The trustees are appointed in accordance with The Policy, Organisation and Rules (POR) of The Scout Association the policies. These include policies and procedures for the induction and training of trustees.
The trustees are responsible for complying with legislation applicable to charities. This includes the registration, keeping of proper accounts and making of appropriate returns to the Charity Commission.
Our Leaders: Group Leader Volunteer Liam Quinn Deputy Group Lead Volunteer Tracy Harvey Deputy Group Lead Volunteer Alex Guise
Squirrel Scout Section Leader Nicola Brooke Squirrel Scout Assistant Section Leader Sarah King Squirrel Scout Assistant Section Leader Alfisal Taymoor Squirrel Scout Assistant Section Leader Katie Bartosik Squirrel Scout Assistant Section Leader Caroline Plougonven Squirrel Scout Assistant Section Leader Mare Ferreras
Beaver Scout Section Leader Tiana Humphries Beaver Scout Assistant Section Leader Tracy Harvey Beaver Scout Assistant Section Leader Paula Harvey Beaver Scout Section Assistant Fiona Axton
Cub Scout Section Leader Cub Scout Section Leader Cub Scout Section Assistant Cub Scout Section Assistant Cub Scout Section Assistant Cub Scout Section Assistant
Katie McIntosh Kirsty Davies-Duddy Alex Joicey David Thomas Slav Naydenov Jo Heard
Scout Section Leader Max Harvey
Scout Assistant Section Leader Christopher Armstrong Scout Assistant Section Leader Kelan Humphries Scout Assistant Section Leader Gary Donnelly Scout Assistant Section Leader James Winslow Scout Assistant Section Leader Simon Mason Scout Assistant Section Leader Dorota Palka Scout Assistant Section Leader Peter Marks Scout Assistant Section Leader Jim Blackhurst Scout Section Assistant Ian Trowse
Scout Section Assistant Chris Moore-Harper Scout Section Assistant Tony Palmer-Johnson Scout Section Assistant Matt Hart Scout Section Assistant Izzy Legg
Objectives and activities
Scouting exists to actively engage and support young people in their personal development, empowering them to make a positive contribution to society.
Scouting takes place when young people, in partnership with adults, work together based on the values of Scouting and:
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enjoy what they are doing and have fun
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take part in activities indoors and outdoors
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learn by doing
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share in spiritual reflection
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take responsibility and make choices
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undertake new and challenging activities
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make and live by their promise.
As Scouts we are guided by these values:
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Integrity - We act with integrity; we are honest, trustworthy and loyal.
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Respect - We have self-respect and respect for others.
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Care - We support others and take care of the world in which we live.
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Belief - We explore our faiths, beliefs and attitudes.
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Cooperation - We make a positive difference; we cooperate with others and make friends.
The Charity Trustees believe we have complied with the duty in section 4 of the 2006 Act to have due regard to the guidance on public benefit as published by the Charity Commission
Achievements and performance
Yet again, the Group has had an exceptional year with increased membership, exciting activities and great opportunities for our young people to enjoy scouting. My thanks go to our leaders, the committee, and parents who give their time so freely and willingly for the benefit of scouting. Our utility bills, repairs, and renewals continue to increase, but our new fundraising team, led by Jo Jethwa, has started to help drive more income to the group. However, we are always in need of money. Donations, sponsorships and contributions are always welcome, as is help with maintaining our property and equipment. It has been another very successful year, with growth in all sections and the launch of our Squirrel Drey. Thank you Nic for your amazing work in bringing the youngest section to the group. We are now planning to launch a 2nd Beaver Colony next year.
We still have over 400 YP on our waiting list and we are striving hard to continue to grow and enhance the group so that we can offer scouting to more YP of Molesey.
We still need more leaders, especially for explorers so that have someone focussing on this growing section. If you would be interested to help, or know someone that might be, please do let us know!
Liam Quinn GSL
Financial Review
Summary Profit and Loss 1st Molesey Scout Group For the year ended 31 March 2023
| Account | 2024 | 2023 |
|---|---|---|
| Total Income | 131,629 | 159,005 |
| Total Other Income | 8,036 | 2,526 |
| Total Income | 139,665 | 161,531 |
| Total Scouting | 45,992 | 91,566 |
| Total Administrative Costs | 80,932 | 62,164 |
| Total Costs | 126,924 | 153,731 |
| Net | 12,740 | 7,801 |
Profit and Loss
1st Molesey Scout Group For the year ended 31 March 2024
| Account | 2024 | 2023 |
|---|---|---|
| Sections | ||
| Squirrels | ||
| 208 - MembershipSubscriptions Squirrels | 2,394 | 0 |
| 570 - Activities Squirrels Costs | (319) | 0 |
| Total Squirrels | 2,075 | 0 |
| Beavers | ||
| 201 - MembershipSubscriptions Beavers Monday | 5,399 | 4,607 |
| 471 - Activities Beavers Income Monday | 1,886 | 826 |
| 571 - Activities Beavers Costs Monday | (2,198) | (1,574) |
| Total Beavers | 5,087 | 3,859 |
| Cubs Monday | ||
| 203 - MembershipSubscriptions Cubs Monday | 5,799 | 6,030 |
| 473 - Activities Cubs Income Monday | 2,962 | 1,805 |
| 573 - Activities Cubs Costs Monday | (3,051) | (2,479) |
| Total Cubs Monday | 5,710 | 5,356 |
| Cubs Thursday | ||
| 204 - MembershipSubscriptions Cubs Thursday | 6,687 | 4,374 |
| 474 - Activities Cubs Income Thursday | 2,875 | 2,191 |
| 574 - Activities Cubs Costs Thursday | (2,652) | (2,287) |
| Total Cubs Thursday | 6,910 | 4,278 |
| Scouts Tuesday | ||
| 205 - MembershipSubscriptions Scouts Tuesday | 7,338 | 6,821 |
| 475 - Activities Scouts Income Tuesday | 11,154 | 27,905 |
| 575 - Activities Scouts Costs Tuesday | (11,202) | (29,724) |
| Total Scouts Tuesday | 7,290 | 5,003 |
| Scouts Wednesday | ||
|---|---|---|
| 206 - MembershipSubscriptions Scouts Wednesday | 8,725 | 7,562 |
| 476 - Activities Scouts Income Wednesday | 12,167 | 29,599 |
| 576 - Activities Scouts Costs Wednesday | (12,393) | (29,126) |
| Total Scouts Wednesday | 8,499 | 8,034 |
| Explorers | ||
| 207 - MembershipSubscriptions Explorers | 6,439 | 5,700 |
| 477 - Activities Explorers Income | 5,242 | 18,172 |
| 577 - Activities Explorers Costs | (4,270) | (17,957) |
| Total Explorers | 7,411 | 5,915 |
| Group Items | ||
| 200 - MembershipSubscriptions Unallocated | (40) | 210 |
| 309 - Capitation | (9,907) | (8,419) |
| 372 - GroupCosts Vehicles | (2,592) | (8,311) |
| 374 - GroupCosts General Equipment | (2,556) | (3,826) |
| Total Group Items | (15,095) | (20,346) |
| Total Sections(was Turnover) | 27,886 | 12,098 |
| Grants and Group Costs | ||
| Grants | ||
| 621 - Maintenance Grant | 3,790 | 958 |
| Total Grants | 3,790 | 958 |
| Group Costs | ||
| 373 - GroupCosts Badges/record books | (1,423) | (881) |
| 381 - GroupCosts Banking | (2,456) | (3,680) |
| 368 - GroupCosts Boat Insurance | (9,401) | 0 |
| 361 - GroupCosts BoatingEquipment | (2,174) | (5,812) |
| 371 - GroupCosts CampingEquipment | (1,939) | (4,311) |
| 378 - GroupCosts GroupInsurance | (94) | (914) |
| 387 - GroupCosts Other | (1,992) | (1,063) |
| 382 - GroupCosts Training | (1,888) | (236) |
| Total Group Costs | (21,367) | (16,897) |
| Total Grants and Group Costs | (17,577) | (15,939) |
| **Sub Total Sections and Groups ** | 10,309 | (3,841) |
| Premises | ||
|---|---|---|
| Hall Income | ||
| Hall Income | ||
| 252 - GroupIncome Other Hall Hire | 60 | 1,293 |
| 251 - GroupIncome Playgroup | 18,131 | 15,770 |
| Total Hall Income | 18,191 | 17,063 |
| Other Costs | ||
| 712 - CommunityBoat Build | 0 | (132) |
| 710 - FundraisingCosts | (290) | (50) |
| 799 - Other | 10 | (197) |
| Total Other Costs | (280) | (379) |
| Premises Costs | ||
| 351 - Premises Water & Sewerage | (1,427) | (60) |
| 352 - Premises Electricity&Gas | (3,066) | (3,137) |
| 353 - Premises Internet | (475) | (657) |
| 354 - Premises Repairs and renewals | (12,150) | (2,684) |
| 355 - Premises Waste Removal | (2,237) | (1,253) |
| 356 - Premises Other | (1,646) | (775) |
| 357 - Premises Software | (882) | (759) |
| 358 - Premises Hut Insurance | (2,099) | (2,228) |
| 715 - Hut Expansion/Development | (563) 0 (24,545) (11,553) (6,634) 5,131 3,675 1,290 |
|---|---|
| Total Premises Costs Total Premises |
|
| Sub total Sections, Groups and Premises | |
| Non Operating Items | |
| Donations and Fundraising Donations and Fundraising |
2,318 119 396 1,448 1,290 0 4,004 1,568 (22,927) (19,013) 1,990 10,150 25,572 11,848 4,635 2,984 4,720 2,875 (6,664) (2,185) (1,944) 690 129 185 2,000 1,084 242 0 2,371 1,269 9,066 6,510 12,740 7,801 |
| 610 - Donations | |
| 612 - FundraisingIncome | |
| 631 - AGM Takings | |
| Total Donations and Fundraising Beer Festival |
|
| 714 - Beer Festival Costs | |
| 616 - Beer Festival Sponsorship | |
| 617 - Ticket Sales | |
| Total Beer Festival Clothes Shop |
|
| 290 - GroupIncome Sale of Clothes | |
| 390 - GroupCosts Cost of Clothes | |
| Total Clothes Shop Other Income |
|
| 250 - GroupIncome Insurance Claim | |
| 255 - GroupIncome Sale of Equipment | |
| 618 - Bank Interest | |
| Total Other Income Total Non Operating Items |
|
| Net Income/Cost |
STATEMENT OF ASSETS AND LIABILITIES AS AT 31 MARCH 2024
1st Molesey Scout Group
| 31-Mar-24 | 31-Mar-23 | |
|---|---|---|
| Assets | ||
| Barclays | 14,441 | 7,041 |
| Equals - Cash Cards | 901 | 500 |
| Group Reserves | 24,153 | 19,000 |
| Petty Cash | 57 | 0 |
| TryBooking-Events | 25 | 168 |
| Total Cash at bank and in hand | 39,577 | 26,709 |
| Funds (or Reserves) | ||
| Building Reserves | 7,100 | 7,100 |
| Current Year Earnings | 12,740 | 7,801 |
| Must Hold Reserves | 9,000 | 9,000 |
| Retained Earnings | 7,137 | (664) |
| Vehicle Reserves | 3,600 | 3,600 |
| Total Equity | 39,577 | 26,837 |
Restricted funds are funds where the trustees are bound by conditions that have been imposed by donors, or by the terms of the appeal.
Designated funds are funds which arise when the trustees decide to set some of the unrestricted funds aside for a special purpose, but they continue to be part of unrestricted funds
There are no Restricted Funds
Reserves Policy
The group looks to hold a minimum of 3 months expenditure. The amount varies yearly and is based on the expenditure of the prior year adjusted upwards for any amounts the Exec feel appropriate. The amount is reviewed when the accounts are approved. Any shortfall in reserves provided for by the use of Gift Aid payments, which might take more than one year to reach the desired level. Any excess can be released into General Funds or left in the Reserves as the Executive see fit.
Approval
The trustees declare that they have approved the trustees’ report.
Signed on behalf of the charity’s trustees:
Bruce Burrowes Chairman
Fiona Axton Secretary