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2021-03-31-accounts

Charity Registration No. 305730

2ND MOLESEY (ST PAUL'S) SCOUT GROUP

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

2ND MOLESEY (ST PAUL'S) SCOUT GROUP

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees

Mrs P Escott Ms A Sawell

Mr A Nicholson FFA FIPA ATT(Fellow) FFTA Mr J Horsburgh (Appointed 30 October 2020) Ms E Quick (Appointed 10 November 2020)

Charity number 305730 Principal address The Scout Hut Back of Vine Hall Vine Road East Molesey Surrey KT8 9LF Web Site www.2ndMoleseyScouts.org.uk Email address contact2ndMoleseyScouts@gmail.com Independent examiner Elizabeth Crowley FCA

2ND MOLESEY (ST PAUL'S) SCOUT GROUP

CONTENTS

Page
Trustees' report 1 - 4
Independent examiner's report 5
Statement of financial activities 6
Balance sheet 7
Notes to the financial statements 8 - 15

2ND MOLESEY (ST PAUL'S) SCOUT GROUP

TRUSTEES' REPORT

FOR THE YEAR ENDED 31 MARCH 2021

The trustees present their report and financial statements for the year ended 31 March 2021.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's [governing document], the Charities Act 2011 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)".

Objectives and activities

2nd Molesey (St Paul's) Scout Group's charitable objectives are aligned with those of The Scout Association which are "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 trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

Achievements and performance

2nd Molesey Scout Group runs four sections from beavers, the youngest, through cubs then scouts and finally explorer scouts, the oldest. Scouting is a voluntary organisation and we have a fantastic team of section leaders and assistant leaders, ably supported by many parents and carers.

Anyone who has been with one of the sections when out and about cannot fail to be proud of how our young people conduct themselves as representatives of our scouting and Molesey community.

Much is made of "value added" and "enrichment" in the context of a young person's schooling, but here at 2nd Molesey our scout group adds so much more than those narrow concepts to make a positive difference to the lives of all our section members and their families.

Everyone involved in 2nd Molesey Scout Group extends a massive vote of thanks and appreciation to all of the leaders, assistant leaders and other supporters who enable our group to run such a vibrant and diverse programme. We are always keen to welcome new supporters and helpers, so if you are interested in joining our group please do get in touch.

Individual section reports for beavers, cubs, scouts and explorers are available at the charity's annual general meeting or on request from the charity's trustees.

Fundraising Achievements

The impact of the pandemic on fundraising has been significant, with only Christmas tree sales.

Due to the ongoing support of the families involved in the scout group, and the financial assistance from various phased central government grants, the trustees have been able to manage funds to support essential repairs to the building.

We remain committed to reinvesting in new equipment and activities for all of our sections so long as our core reserves are maintained.

Financial review

It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The trustees considers that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.

2ND MOLESEY (ST PAUL'S) SCOUT GROUP

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2021

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 Group Committee considers that the group should hold a sum equivalent to 5 months running costs, circa £7500.

Investment Policy. The Group does not have sufficient funds to invest in longer term investments. All funds are held in cash current accounts and instant access cash deposits.

The trustees has assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.

Structure, governance and management

The charity is created and governed by a trust deed dated 29th July 1964, a trust deed which operates under rules which are common to all Scout Groups. The general running of the scout group is managed by the volunteer leaders supported by parent helpers and the group executive committee.

2nd Molesey (St Paul's) Scout Group is registered with the Scout Association with group number 05986.

The governing document of The Scout Association, which also governs 2nd Molesey (St Paul's) Scout Group, is the Royal Charter dated 4th January 1912 and supplemental charters dated 28th March 1949, 18th February 1959, 5th May 1967, 19th July 1991 as amended on 8th February 2018 as amended on 30th April 2019 as amended on 12th February 2020.

The trustees who served during the year and up to the date of signature of the financial statements were: Mrs P Escott Ms A Sawell Mr A Nicholson FFA FIPA ATT(Fellow) FFTA Mr J Horsburgh (Appointed 30 October 2020) Ms E Quick (Appointed 10 November 2020)

The Trustees of the charity comprise the group scout leader, the honorary treasurer, the honorary secretary, the leaders in each section of the group (beavers, cubs, scouts and explorers) and the chair of the executive committee.

The executive committee consists of independent representatives from the the Group Council (parents and carers of members), the chair, treasurer and secretary, and the group's section leaders. Assistant leaders and section assistants are also invited to attend meetings which are approximately five times each year.

The individual section leaders who served during the year were : Beaver Leader - Pam Escott Cub Leader - Vacancy Scout Leader - Pam Escott Explorer Leader - James Horsburgh

We greatly appreciate the efforts of everyone who has supported the group as leaders, assistant leaders and section assistants.

A new cub section leader and a new beaver section leader are both needed to work with the existing teams. Please contact the group if you are interested.

2ND MOLESEY (ST PAUL'S) SCOUT GROUP

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2021

The executive committee supports the Group Scout Leader in meeting the responsibilities of the Scout Group and is responsible for, inter alia:

-The maintenance of the Scout Group's property;

-The raising of funds and administration of Group finance;

-The insurance of persons, property and equipment;

-Scout Group public occasions;

-Assisting in the recruitment of leaders and other adult support;

-Appointing advisors other than those who are elected.

Decisions are made by the executive committee on a simple show of hands where a vote is deemed necessary, otherwise decisions are made by consensus.

Risk Assessment

The Committee has identified the major risks to which they believe the Group is exposed.

These have been reviewed and systems exist to mitigate against them. The main areas of concern that have been identified are:

-Damage to the building and equipment.

The Group would request the use of buildings and equipment from neighbouring organisations. The Group has sufficient building and contents insurance in place to mitigate against permanent loss

-Injury to leaders, members and helpers.

The Group, through the capitation fees, contributes to The Scout Association's 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 fund raising.

The Group does hold a reserve to ensure the continuity of activities should there be a major reduction in income.

The Committee could raise the value of subscriptions to increase the income to the group either temporarily or permanently.

-Reduction or loss of leaders and members.

The Group provides activities for all young people aged 6 to 18 If there was a reduction in leadership or membership in a particular section or the Group as a whole then there would have to be a contraction, consolidation or closure of a section, or in the worst case scenario, the complete closure of the Group.

-Financial Controls.

The Group requires two signatories for all payments to provide reasonable assurance against material mismanagement or loss of money and holds comprehensive insurance policies to ensure that insurable risks are covered.

2ND MOLESEY (ST PAUL'S) SCOUT GROUP

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

Going concern and covid-19

The continuing impact of the covid-19 crisis continues globally, so the Trustees are aware of the need to set out the reasons why they believe the going concern basis of accounting remains appropriate for the Charity.

Having taken suitable advice and carefully considered the financial and wider impact on the Charity of the various options and actions, the Trustees determined an action plan which was implemented in March 2020.

Clear instructions as to the limitations placed on scouting were issued by the Scout Association and all section leaders were informed. Face to face meetings ceased, and so far as possible have been temporarily substituted with online section meetings and home based activity programmes.

By maintaining contact with members of all sections and their parents/carers the section leaders have reassured the trustees that when scouting is able to return to "new normal" meetings the membership will still be engaged with the activities of 2nd Molesey Scout Group. The waiting list has not fallen so the Trustees are encouraged that there remains strong demand for the benefits of scouting.

The financial position of the Charity is being regularly reviewed by the trustees and satisfactory reserves have been retained sufficient to protect the scout group's ability to reopen safely when it is advisable to do so. Gift aid reclaims are now being made termly so as to improve the cashflow position of the charity, and other sources of support have been explored and utilised including government grants.

The Trustees are continuing to monitor guidance issued by the Scout Association including appropriate risk assessments for permitted activities and necessary preparations and precautions for reopening the scout hut in due course.

The Trustees are therefore satisfied that this plan realistically enables the Charity to continue as a going concern for a period of at least twelve months from the date of approval of these accounts, and will also enable the Charity to continue to deliver its charitable work and objectives as widely and effectively as possible in these financially constrained and currently difficult times.

The trustees' report was approved by the Board of Trustees.

Mr A Nicholson FFA FIPA ATT(Fellow) FFTA

Trustee Dated: 1 December 2021

2ND MOLESEY (ST PAUL'S) SCOUT GROUP

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF 2ND MOLESEY (ST PAUL'S) SCOUT GROUP

I report to the trustees on my examination of the financial statements of 2nd Molesey (St Paul's) Scout Group (the charity) for the year ended 31 March 2021.

Responsibilities and basis of report

As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (the 2011 Act).

I report in respect of my examination of the charity’s financial statements carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

Your attention is drawn to the fact that the charity has prepared financial statements in accordance with Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn.

I understand that this has been done in order for financial statements to provide a true and fair view in accordance with Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

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 financial statements to be reached.

Elizabeth Crowley FCA

Dated: 1 December 2021

2ND MOLESEY (ST PAUL'S) SCOUT GROUP

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2021

Unrestricted
Restricted
funds
funds
2021
2021
Notes
£
£
Income from:
Income From
Donations and legacies
3
9,709
-
Income From
Charitable activities
4
591
2,178
Income From
Fundraising Activities
5
1,446
-
Bank interest
6
72
-
Material other income
7
12,243
8,998
Total income
24,061
11,176
Expenditure on:
Costs of Fundraising
Activities
8
70
-
Expenditure on
Charitable activities
9
13,562
14,582
Total resources
expended
13,632
14,582
Net incoming/
(outgoing) resources
before transfers
10,429
(3,406)
Gross transfers
between funds
(916)
916
Net income/(expenditure)
for the year/
Net movement in funds
9,513
(2,490)
Fund balances at 1
April 2020
26,077
7,526
Fund balances at 31
March 2021
35,590
5,036		 Total Unrestricted
Restricted
funds
funds
2021
2020
2020
£
£
£
9,709
20,557
-
2,769
17,727
2,868
1,446
8,113
-
72
72
-
21,241
-
-
35,237
46,469
2,868
70
3,795
-
28,144
33,028
8,258
28,214
36,823
8,258
7,023
9,646
(5,390)
-
(7,972)
7,972
7,023
1,674
2,582
33,603
24,403
4,944
40,626
26,077
7,526		 Total
2020
£
20,557
20,595
8,113
72
-
49,337
3,795
41,286
45,081
4,256
-
4,256
29,347
33,603

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

2ND MOLESEY (ST PAUL'S) SCOUT GROUP

BALANCE SHEET

AS AT 31 MARCH 2021

2021
Notes
£
£
Current assets
Cash at bank and in hand
40,626
Net current assets
40,626
Income funds
Restricted funds
12
5,036
Unrestricted funds
35,590
40,626
The financial statements were approved by the Trustees on 1 December 2021
Mrs P Escott
Ms A Sawell
Trustee
Trustee		 2020
£
33,603		 £
33,603
7,526
26,077
33,603

2ND MOLESEY (ST PAUL'S) SCOUT GROUP

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2021

1 Accounting policies

Charity information

2nd Molesey (St Paul's) Scout Group is a charity created by a trust deed dated 29th July 1964 and registered on 21st June 1967.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's trust deed, the Charities Act 2011 and “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)” (as amended for accounting periods commencing from 1 January 2016). The charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.

The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

As the covid-19 crisis continues to have a global impact, the Trustees are aware of the need to set out the reasons why they believe the going concern basis of accounting remains appropriate for the Charity.

Having taken suitable advice and carefully considered the financial and wider impact on the Charity of the various options and actions, as set out in the note 13 to these accounts and in the report of the Trustees, the Trustees determined an appropriate action plan which was implemented in March 2020.

Having reviewed progress at the date of signing these accounts, the Trustees are satisfied that this plan realistically enables the Charity to continue as a going concern for a period of at least twelve months from the date of approval of these accounts, and will also enable the Charity to continue to deliver its charitable work and objectives as widely and effectively as possible in these financially constrained and currently difficult times.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.

2ND MOLESEY (ST PAUL'S) SCOUT GROUP

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

1 Accounting policies

(Continued)

1.4 Income

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised when reimbursed to the Charity.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

1.5 Expenditure

Costs and expenses of running the charity and its charitable activities are recognised when paid.

1.6 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

2ND MOLESEY (ST PAUL'S) SCOUT GROUP

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

2 Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3 Income From Donations and legacies

Donations and gifts
Membership fees
Income
From
Charitabl
e
activities
Scouting
Activities
2021
£
Charitable
rental
income
-
Other income
591
591
Analysis by fund
Unrestricted
funds
591
Restricted
funds
-
591		 Donations and gifts
Membership fees
Income
From
Charitabl
e
activities
Scouting
Activities
2021
£
Charitable
rental
income
-
Other income
591
591
Analysis by fund
Unrestricted
funds
591
Restricted
funds
-
591		 MiniBus
Fund
Defibrillator
Grant
2021
2021
£
£
-
-
1,178
1,000
1,178
1,000
-
-
1,178
1,000
1,178
1,000		 Total
2021
Scouting
Activities
2020
£
£
-
640
2,769
17,087
2,769
17,727
591
17,727
2,178
-
2,769
17,727		 Total
2021
Scouting
Activities
2020
£
£
-
640
2,769
17,087
2,769
17,727
591
17,727
2,178
-
2,769
17,727		 2021
£
554
9,155
MiniBus
Fund
2020
£
-
2,868
2,868
-
2,868
2,868		 2020
£
98
20,459
Total
2020
£
640
19,955
2021
£
-
591
591
591
-
591		 2021
£
-
1,178
1,178
-
1,178
1,178		 2020
£
640
17,087
17,727
17,727
-
17,727
20,595
17,727
2,868
20,595

4 Income From Charitabl e activities

2ND MOLESEY (ST PAUL'S) SCOUT GROUP

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2021

5 Income From Fundraising Activities
Unrestricted Unrestricted
funds funds
2021 2020
£ £
Fundraising events 1,446 8,113
6 Bank interest
Unrestricted Unrestricted
funds funds
2021 2020
£ £
Interest receivable 72 72
7 Material other income

During the year a number of covid support grants were received from central government via the local council. These funds have assisted with ongoing works to ensure the scout hut and equipment is fit to run section meetings in a safe and compliant environment. Some of this funding was utilised after the balance sheet date so is allocated to restricted funds.

8 Costs of Fundraising Activities

Unrestricted Unrestricted
funds funds
2021 2020
£ £
Fundraising and publicity
Other fundraising costs 70 3,795
70 3,795

2ND MOLESEY (ST PAUL'S) SCOUT GROUP

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2021

9 Expenditure on Charitable activities

Scouting
Activities
World
Jamboree
MiniBus
Hut re-
opening
£
£
£
£
Activities programme
3,278
-
-
-
Camp costs
955
-
-
-
Equipment for activities
664
-
9,294
5,288
Charitable donations
-
-
-
-
4,897
-
9,294
5,288
Costs of the scout hut
and group
2,731
-
-
-
Administrative expenses
5,934
-
-
-
13,562
-
9,294
5,288
Analysis by fund
Unrestricted funds
13,562
-
-
-
Restricted funds
-
-
9,294
5,288
13,562
-
9,294
5,288
For the year ended 31 March 2020
Unrestricted funds
33,028
-
-
-
Restricted funds
-
258
8,000
-
33,028
258
8,000
-		 Total
2021
£
3,278
955
15,246
-
19,479
2,731
5,934
28,144
13,562
14,582
28,144		 Total
2020
£
3,951
12,384
9,227
20
25,582
3,731
11,973
41,286
33,028
8,258
41,286

10 Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.

11 Employees

There were no employees during the year. The Scout Group is run entirely by volunteer leaders, supported by parents and carers of the members of the group, and other supporters of 2nd Molesey (St Paul's) Scout Group.

Restricted funds The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes: Movement in funds
Movement in funds		 Balance at
Incoming
Resources
Transfers
Balance at
Incoming
Resources
Transfers
Balance at		 1 April 2019
resources
expended
1 April 2020
resources
expended
31 March 2021		 £
£
£
£
£
£
£
£
£		 Minibus
4,361
2,862
(8,000)
7,972
7,200
1,178
(8,940)
562
-		 World scout jamboree
583
-
(258)
-
326
-
-
-
326		 Hut re-opening
-
-
-
-
-
8,998
(5,288)
-
3,710		 Defibrillator grant
-
-
-
-
-
1,000
-
-
1,000		 4,944
2,862
(8,258)
7,972
7,526
11,176
(14,228)
562
5,036
12

2ND MOLESEY (ST PAUL'S) SCOUT GROUP

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2021

13
Analysis of net assets between funds
Unrestricted
Funds
Restricted
Funds
2021
2021
£
£
Fund balances at 31
March 2021 are
represented by:
Current assets/
(liabilities)
35,590
5,036
35,590
5,036		 Total
Unrestricted
Funds
Restricted
Funds
2021
2020
2020
£
£
£
40,626
26,077
7,526
40,626
26,077
7,526		 Total
2020
£
33,603
33,603

14 Transfers between funds

The trustees determined that a proportion of funds recovered from Gift Aid claims made during the year and from future reclaims should be transferred to restricted funds so as to assist with the purchase of a second minibus for the group, such restriction to cease upon completion of sufficient funding for that purchase. During this year a transfer of £562 (2020 £7,972) from unrestricted to restricted funds was made. The minibus has now been purchased and is ready for use by the group.

15 Response to the impact of covid-19

The Trustees are aware of the need to set out the reasons why they believe the going concern basis of accounting remains appropriate for the Charity in light of the ongoing impact of covid-19.

Having taken suitable advice and carefully considered the financial and wider impact on the Charity of the various options and actions, the Trustees determined that the following action plan should be followed and began implementation in March 2020.

Clear instructions as to the limitations placed on scouting were issued by the Scout Association and all section leaders were informed. Face to face meetings ceased, and so far as possible have been temporarily substituted with online section meetings and home based activity programmes.

By maintaining contact with members of all sections and their parents/carers the section leaders have reassured the trustees that when scouting is able to return to "new normal" meetings the membership will still be engaged with the activities of 2nd Molesey Scout Group. The waiting list has not fallen so the Trustees are encouraged that there remains strong demand for the benefits of scouting.

The financial position of the Charity is being regularly reviewed by the trustees and satisfactory reserves have been retained sufficient to protect the scout group's ability to reopen safely when it is advisable to do so. Gift aid reclaims are now being made termly so as to improve the cashflow position of the charity, and other sources of support have been explored and utilised including government grants.

The Trustees are continuing to monitor guidance issued by the Scout Association including appropriate risk assessments for permitted activities and necessary preparations and precautions for reopening the scout hut in due course.

The Trustees are therefore satisfied that this plan realistically enables the Charity to continue as a going concern for a period of at least twelve months from the date of approval of these accounts, and will also enable the Charity to continue to deliver its charitable work and objectives as widely and effectively as possible in these financially constrained and currently difficult times.

2ND MOLESEY (ST PAUL'S) SCOUT GROUP

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

16 Related party transactions

There were no disclosable related party transactions during the year (2020 - none).