CHARITY COMMISSION FOR ENGLAND AND WALES,, Independent examinerfs report on the accounts Sedion A Independent Examiner's Report Report to the trusteesl I members of 2fKJ Frirnley ISI Peters) Scout Group On accounts for the year ended 31.03.2024 Charity no (if any) 305743 Set out on pages I report to the trustees on my examination of the accounts of the above charity ("the Trusfi for the year ended 3110312024. Responsibilities and As the charity trustees of the Trust, you are responsible for the preparation basls of report of the accounts in accordance with the requirements of the Charities Act 20111.the Acr). I report in respect of my exarnination of the Trust's accounts carried out under section 145 oflhe 2011 Act and in Carrying out my examination. I have followed the applicable Directions given by the Charty Commission under sethon 145{5)(b) of the Act. I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material ￿spect. accounting records were not kept in acfX)rdan￿ with section 130 of the Act or the accounts do not accth v￿th the accounting records Independent examiner's statement I have no concerns and have come across no other matlers in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached. ' Please delete the wo￿$ in the brackets rfthey do not ap￿. Signed: Date: 1210912024 Name: Joanne Williams Relevanl professional quallfication(s) or body (If any): Association of Chartered Cerbfied Ac(xJunlants (ACCA) Membership no 0767392 {February 2005) Address: 2 Dell Grove Frimley Surrey GU16 8PZ Section B Disclosure Only complete rf the examiner needs to highlight matters of concem (see CC32. Independent examination of charity acC￿nts. directions and guidance for examiners). IER October 2018 Give here brief details of any items that the examiner wishes to disclose. IER October 2018 CHARITY COMMISSION FOR ENGLAND AND WALES Independent examination of charity accounts checklist (CC32a) A recommended checklist for examiners This checklist is not suitable for the examination of voluntary group accounts. 1. Self-assessment checklist The questions in this checklist are designed to help the examiner to undertake their independent examination in accordance with the legal requirements and good practice recommendations set out in the Commission's guidance on Independent examination of charity accounts: Directions and guidance for examiners (CC32). The examiner is recommended to use the checklist alongside the Directions for independent examination. Not all the checks listed will apply in the case of every independent examination and so the checklist is not a substitute to the examiner using their own judgment as to what is necessary. The prompt 'step done, may prompt a 'yes' or 'no'. A 'no' answer does not always indicate a problem because it may simply be that the step was either not applicable or found not to be ne￿SSary to the examination undertaken in which case the words 'not applicable, or 'not necessary, might be entered in place of a working paper reference. Some answers may be 'no' because the evidence or information that was needed could not be obtained and this will need to be considered when the examiner makes their report. It is recommended that all the steps for each Direction are completed with a working paper reference added. It may be that the examiner completes the checklist as they go through the examination or as a completeness check at the end as they bring their examination to a conclusion and prepare their report. There is no legal requirement to use this checklist and examiners may substitute their own checklist or take an alternative approach. If the checklist is completed it is recommended that this fomis part of the formal record of their independent examination undertaken and is kept in the file of examiner's working papers. 2. Checklist The Directions and documentation Step done? Working paper reference Direction 1 . Check whether the charity is eligible to have an independent examination Checked the charity audit threshold applying to the accounts to be reviewed Checked an audit is not required for any other reason Confirmed the charity is eligible for independent examination Confirmed the amount of the charity's income to figure shown the accounts (including any branches) and confirmed that income and assets are below the audit threshold or, if applicable, obtained a copy of the letter from the Commission approvin an audit dispensation If the charity has one or more subsidiaries confirmed that group accounts are not required by law If a charitable company checked that the audit exemption statement has been made If applicable, rechecked the threshold calculation during the examination If the charity's income is more than £250,000 confirmed that the examiner is a member of one of the listed bodies If applicable, informed the trustees that the charity is not eligible for an independent examination If receipts and payments accounts have been prepared, checked that the charity's gross income is less than £250,000 and that it is not a company If receipts and payments accounts have been prepared, check that there is no requirement to prepare accruals accounts in the charity's goveming document or for any other reason If applicable. informed the trustees that the charity is not eligible to prepare receipts and payments accounts Direction 2: Check for any conflict of interest that prevents the examiner from carrying out their independent examination Confirmed that there are no close personal relationships with the trustees that compromise independence Confirmed as having no the day to day involvement in the administration of the charity If providing other services to the charity then confimied that all the criteria in Direction 2 necessary for independence are met Identified that there are no circumstances in the examiner's judgment that would reasonably lead to the perception that the examiner is not independent The Directions and documentation Step done? Working paper reference Considered whether sufficiently skilled to cary out the examination and. where required. confimied membership of a listed body If applicable, informed the trustees that you are not eligible to carry out the independent examination Direction 3: Record your independent examination File of working papers prepared to document the work undertaken (see the Direction for guidan￿ on key working papers) Evidence of appointment on file If issued, letter of engagement signed by the trustees on file Documentation of steps required by Direction 1 are all done Documentation that steps required by Direction 2 are all done Analytical review documented Areas of concern identified and noted whether these were resolved or if unresolved and significant have included them in the examinerfs report Verification and vouching procedures undertaken and any checks made are on file Copy of approved accounts on file Copy of trustees, annual report on file Copies of information relied upon as part of the examination are on file If applicable, copies of written assurances given Recorded the conclusions drawn as an outcome of the independent examination that support the examiner's report are on file Recorded any matters of material Significan￿ about which a report must be made direct to the Commission Recorded whether to exercise discretion and report on relevant matters direct to the Commission Direction 4: Plan your independent examination Obtained an understanding of the charity's constitution, objectives, organisational structure, the funds managed, its activities and accounting records and systems Planned specific examination prO￿dureS appropriate to the circumstances of the charity Reviewed whether any areas for improvement were advised to the trustees in the previous year's independent examiner's report (or audit report and management letter) and looked to see if any action taken Considered the financial risks identified and, where accruals accounts prepared, considered whether the trustees have evidence that shows that the charity is a going concern Noted any implications for the examiner's report and for separate reporting to the Commission one one The Directions and documentation Step done? Working paper reference Direction 5: Check that accounting records are kept to the required standard Checked that accounting records have been kept are complete and considered if they have been kept to the required standard Asked the trustees about how they ensure the accounting records are complete If corrections made or records created during the examination, the trustee approval for these has been sought and obtained Asked the trustees if they carried out a review of the charity's internal financial controls in the year reported Noted any implications for the examiner's report and for separate reporting to the Commission Direction 6: Check that the accounts are consistent with the accounting records Compared the accounts with the undedying accounting records Checked some entries from the listing of transactions of income and expenditure to vouchers such as invoices, bank statements, and receipts. If applicable, confirmed that the trustees have taken the necessary steps to ensure that restricted or endowed funds are correctly reported in the accounts If additional checks were necessary, the evidence was found that showed the accounting record was complete, voucher present, and both supported the entry in the accounts Direction 7: If the accounts are prepared on an accruals basis and one or more related party transactions took place the examiner must check if these were properly disclosed in the notes to the accounts Checked that the disclosures required by the SORP have been made and are complete Considered whether there are any implications for the examiner's report and reporting to the Commission If receipts and payments accounts prepared and a related party transaction note was provided, then checked the note for any implications for the examiner's report Direction 8: Check the reasonableness of the significant estimates and judgments and accounting policies used in accounting for the types of fund held and in the preparation of the accounts Checked with the trustees that the separate funds of the charity have been Correctly accounted for and reported correctly in the accounts Checked the reasonableness of any significant estimates or judgments that have been made in preparing the accounts one The Directions and documentation Step done? Working paper reference Where accruals accounts are prepared. checked that the accounting policies adopted are consistent with the SORP and are appropriate to the activities of the charity Where accruals accounts are prepared, checked that the accounts were prepared on a going con￿rn basis Noted any implications for the examiner's report and for separate reporting to the Commission Direction 9: The examiner must check whether the trustees have considered the financial circumstances of the charity at the end of the reporting period and, if the accounts are prepared on an accruals basis. check whether the trustees have made an assessment of the charity's position as a going concern when approving the accounts Asked the trustees whether they expect the charity to be able to settle outstanding invoices, bills and commitments as and when they fall due one Asked the trustees about the reseNes policy and the adequacy of the level of reserves held Where accruals accounts are prepared, checked that the trustees, have made an assessment of going concern and that their assessment is reasonable given the information available Where accruals accounts are prepared, checked that the SORP'S disclosures about going concem have been made Noted any implications for the examinerfs report and for separate reporting to the Commission one Direction 10: Check the form and content of the accounts Where receipts and payments accounts have been prepared, checked that the charity can lawfully prepare such accounts, that all the accounting statements are present and that the funds of the charity are correctly identified Where accruals accounts are prepared. checked that they comply with the SORP and applicable accounting standard If the charity is a company, checked that the accounts also comply with the applicable company law requirements Noted any implications for the examiner's report and for separate reporting to the Commission Direction 11 . Identify items from the analytical review of the accounts that need to be followed up for further explanation or evidence Carried out an analytical review one The Directions and documentation Step done? Working paper reference Following the analytical review. selected material items in the accounts for further explanation or supportin evidence If the accounts could be materially misstated, additional checks were undertaken and the examiner is satisfied that the item(s) identified were satisfactorily explained and correctly included in the accounts Noted any implications for the examinerfs report and for separate reporting to the Commission Direction 12: Compare the trustees, annual report with the accounts Checked that any figure for reserves quoted in the trustees. annual report is not materially inconsistent with the accounts Compared the trustees, annual report with the accounts for any material inconsistency Noted any implications for the examinerfs report and for separate reporting to the Commission Direction 13: Write and sign the independent examination report Reviewed the conclusions from the independent examination Considered whether the examination has identified a matter of concern that should be reported in the examiner's report Checked that the examiner's report covers all of the matters required If relying on the work of others in undertaking the independent examination, the examiner is fully satisfied with their work and that work has been fully documented Signed and dated the examiner's report Reported matters of material significance direct to the Commission Exercised discretion and reported relevant matters direct to the Commission one one one This checklist one one Independent examination of2nd Frimleyscouts accountsto 31 March 21f24- worknngpapers A. Surnmary 2nd FwimLeylStPeter'sl Scoul GroupAccount5foryearended 31st March2024 Charltypurpo$e Based In Fiimley. Surrey. Gioup Includes Beaveis. Cubs. Scouts. Expioiers and Netwotk. Charity provides adventurous activities and personaldeveiow)eni opportuniliesforyoungpeople aged &25. Admlnlstratlo 3Tiustees Foimal Trustee Meetings bimonthly. minuted appropriate record keepin& Charity iswell-iun. alldi5CUssions and decisions well docutnented. Accounting record5 ale well tnaintained bythe TreaSu￿r. upto date and readilyavaiiableon ieque5t. Online banking- payrnents require 2 Indi￿ldUa1S. All paytnent reque5t5 arewell docurnentedforaudittrail. Accounting record5 Contain details of all incorne received and payrnent5 made. includingdate and nature of each itern. EKpense claims, invoices, receipts and similar paperwork have been keptto supportthe accounts. Approved account5- see attached. Income foryear ended 31st March 2024 E 36,688.97 Direction l- Eligibilityfor Independent Examination andAccount5 prepared on Receipts I Payments basis Income is above £25k threshold for independentexamination but Slgnificantly below£250kthreshold foraudit￿qUirernent. Therefore. no audit required but independentexamination is requiredfortheyear. Accruals account5 notapplicable as threshold of £250.000 gross income not reached. Therefore. receipts and payments accounts prepared. Audit is not required by Law, the charity's governingdocumenr orfor anyoiher reason. Dlretllon 2- Independence of examlnerlnoto￿ll¢IoI1￿Iere$t JW noi the charity's bookkeeper or a trustee as at 05.09.2024. JW notdependÈnr as a beneficiary, nor a material donor of the charity. No close relationship with 3nytrusree. Member l attendee ofAGM etc is stillconsidered independent. Requisile abilityand practical experience- ACCA Qualified since Feb 2025- Membership number 0767392 Employed as an accountant. CPD upto date_ No fee ¢haiged so no letter ofengagement or Money LaundewinE Regulations apply. Appointment of JW as independentexaminer- in minutesof AGM 15July2023 Iwotkingpapets El. Ana[￿ICal review of the aecounts was undertaken. including correspondencewth eh3ritysTreasurer (Chris Luffmanl duringAugust and September2024to viewsampled items and discussadminisuaiion of charitya¢¢oun Checks and vouching- see working papers. Theirustees were asked how rheyhave ensured Ihe accounring records are a cornpleie record. The Irustses explained Ihaiihey reviewthe 3ccounis, and Ihe treasuier provides an updare ai eachTrusiee Board meeiinglbimonihlyl- Thetrustee5 were asked if they carried out a reviewof the charitys Intemalfinancialcontrois in the yearreported. The trustees explained that they have reviewed the controls duringthe year,the main internalfinancial controls beingdual approval required for bank payments and any transactions of SI￿lficant value or Irregular nature Ifrequency are discusse(Jwth theTrusiee Board pnorio being incurre(J. TheTtustees are comfortable thatall outstanding invoices, bills and cornmitrnents can be settled- infact, atthe date of the examination these have already been settled duringtheyezr. There are curiently no resetve5 and no separate resetve5 policyin the yeaiunder iewew, as this has not been a concetn to date. TheTiustees have discussed adoptinga reserve p0￿cyf0rfutureyearS. Only finding- immateiialoveipaymentto Famham DistrictS¢outs ￿ Game¢s lield lune 2023depositof £100. Refund of overpayment has been requested and will be accounied forwhen received. No amendm2nl to tnake as accounts prepared on re¢eiWS and paymenisbasis. Conclusion- No matters to teportto the Comrni5510ll. Independent examination of 2nd Frimley Scouts accounts to 31 March 2024- working papers B. Analytical review Analytical Review of accountsto 31 March 2024 Payments were higher than receipts resulting in a loss of £9.8k forthe year. compared to a net loss of £2.7kfor the prior year. ending 31 March 2023 (shown hereafteras 2023). Receipts Receipts during 2024 were £4k lowerthan that of the prior year. Subs were approx£30k, and included final KIX The per capita payment to Surrey Heath Districtfollowingthe census in 2024was very slightly higher in 2024 than the prior year, reflecting the increased number of members. There were negligible donations duringthe year. Camps and scouting activities were significant- 70% higherthan the prioryear- reflecting group camp and district events duringthe year (Beavers Go Wild. SCRAM. Scoutabout). Rentwas received from Explorers during 2024, compared to none in the prior year as an agreement is now in place with Explorers forJanuary2024 onwards. Payments Payments during 2024 were slightly higherthan the prioryear, at£46k- over£6k of this increase related to backdated utilities at current high rates. Payments relating to camps and activities were considerably lowerthan that of the prioryear. as most ofthe payments relatingto KIX were made duringthe prioryear. Overall, the cash bank balance is almost halfthe trend over recent years. However, a catchup gift aid claim of £5.6kwas received in July 2024 and claim for £2.6k relatingto 2023124 in September2024. As noted in prioryear's GSL report at AGM. there have been significant increases in the cost of insurance. gas and electricity. The Trustee Board is aware ofthe possibility ofworks required in the future to maintain the hut and surveys will be instructed duringthe coming months. O O m ¢5) (D CQ O O o Tt ¢ O (Q CN O O O Oi DI 0 0 o Ln u) ro ￿ o) o Ln o CQ ¢D ri CQ CN CN (N C 7iD U CC ¢£ co co Ln ¢0 ￿ Q) ¢3) O CN CO )23 Part i ty)2 (XJ3 Millets- Tents 595.20 MAlels- Tents 595.kl DD trlre- Na (X)7 010 oil 012 013 014 ois 016 017 019 U24.40 )5351 Page 7 Independent examination of 2nd Frimley Scouts accounts to 31 March 2024- working papers C3.2 DA￿ I E19.(tI £21.74 io. Wkkes. Post Is.( 99D) 5193 oio 13.99 013 17.9P 014 10.9P 015 io 016 017 01 T¢A•l 2rt01 351 im9 Page 8 Independent examination of 2nd Frimley Scouts accounts to 31 March 2024- working papers C3.3 210.85 Page 9 Independent examination of 2nd Frimley Scouts accounts to 31 March 2024- working papers C4.1 NAME kn1Sn ITE 23 C•)1 £12.9) Fkn*W.P•12 594.05 Fk<* i £5.82 24.&) rJJ7 £49.99 £5.82 oio £518 £7.29 012 £7.78 013 £1&68 014 ois £4.49 016 017 £57.95 018 £4.99 019 4.99 £24.35 r21 £4J.63 £17.04 023 £15.50 024 w fL¥-Trai*r £10.59 I•WA09 5190 6fy1&39 Page 11 lTrdependentexamiDaliono12nd Frimley*outsaccounlslo31 march2024-%￿￿ngpapPt5 C5.1 My VAT summary Everything in one place Here's your monthly bill J 14m932 £z¥J bpr¢•Ktg0ty £4011.72 Page13 CN CD Ln (D OJ fQ Ln 000 000 tu (U CL Q CL LU LU LU Independent examination of 2nd Frimley Scouts accounts to 31 March 2024- working papers C6.1 CKJI-VaA Hirt £315_12 (K12-Kitckn E £5.9) c￿3-￿t(kn E £13.98 Petrd ClJ5-C £119.94 £1.579.02 IP•eat È1&98 oio- É34.99 £$1.78 oo-c £14. 013 014 015 016 017 019 Trta 5351 Page 15 Independent examination of2nd Frimley Scouts accounts to 31 March 2024-working papers C6.2 OAIÉ My Malrt l-Twkrl e5.15 ÉH. CK)3- Traikr 2 E87.23 CV- Traikf 3 Tr*r Li É36.IA) CX)5- Traikr 4 AMa￿- Trakn £7.99 C(rf¥- Traikr S £17.37 7- Hut Maintenxe I Scrth¥lix- EwTrStik É8.99 Screwlix- Na15 £89.99 CA)9- Oecki ShirThs É16.49 oio- Screwfix- tter 16.99 011- Oeckin & Tral & Traler É15.17 012- Deckin8 vlix. WKone £17.07 013- Oeckl S¢re*416x- W￿d & S¢re* .52 014 015 016 017 018 019 Trt É451.86 )5351 6fy1fy39 Page 16 Independent examination of 2nd Frimley Scouts accounts to 31 March 2024- working papers C6.3 CQl- k4Xrti I c12.69 ts)2. 2 Ab" Crfts. Scclrt 3 Akh" oio oil 012 013 014 015 016 017 018 oip Page 17 0000 co O C O Q) Ln (N 0000 u) <0 ¢0 (o 0000 (o Independent examination of2nd Frimley Scouts accounts to 31 March 2024-working papers C7.2 EXPLORE Surrey GU1660S 012528￿19 INVOICE 144 12 Jun• 2023 Quantity D•tsils Unit Pric• l£1 Subtotsl (Él 6th Jut*- Canoe ro￿ng evenirMJ x 17 t*aYer51£12 pe 204.C#) GBP Total £204.00 P•ym•nt D•t•lls 8ardays 8anWSort Cod•.' ￿￿53 Account Numb•f.' 63817571 Page 20 Independent examination of2nd Frimley Scouts accounts to 31 March 2024-working papers C7.3 EXPLORE Swrey GU1e6DS 01252856819 IVOICE 147 12 Juno 2023 , i? i.*f Quantlty Details Unil Prk• 1£> Sublotsl IE) 9th JUr*-Ca￿e ever￿ A 15 ￿ver$I£l2 IPA)JK) IBILIK) GBP Totsl £180.00 P•ynwnl Detsl• Bar(lays Account Nwnb•r. 63817571 Paym•nt R•t•¢•nc•: 147 Page 21 Independent examination of2nd Frimley Scouts accounts to 31 March 2024-working papers C7.4 EXPLORE Surr&y GUle60S 01352￿19 INvO￿E 140 O• Jun• 2023 ,, •6J*2023 Quantity O•tails Unit Pric• 1£) Subtotal 1£) 2Jd Mry. kayknJ x21 (E12•K*) 252J)) 25ZLK) G8P Tolol £25100 Account Pl￿11•1. 63817571 P•yin•nt R•fw•nE•: 140 Page 22 IndeP￿nd￿ntexaMIn￿tlO￿Of 2nttFrimleySc(xrt53CCOUllt$to31 ma￿h2O24-*I￿k￿Pa[er5 C8.1 Kix Final Payment ri5. bPffiadpA￿F￿wUco￿l0rna￿* rtth￿y￿ekth1tw￿￿￿ bpyeat. ease send yourtotsl as • Thjie banktransfertothefdiv*M CAF 8&nk xcount rrey CountyS¢outCtyJn(I SDriCode. 40-52.40 Ac(¢Junt No.. O(Q23197 RelererKe.' KIX23 I¢￿￿ed Page24 Independent examination of 2nd Frimley Scouts accounts to 31 March 2024- working papers Bank statement- opening as at l April2023 LLOYDS BANK li￿r r£¢i SCAAJrs i%JYJ 7J 7) ¥•r 74￿2$ 21 *12J ZTUWZ 24W2> 1 WryEWATERLif* 2￿￿21 JS•thv7J Ir.17 4BI231S11•1LW￿th 117714 31 Page 25 Independent examination of 2nd Frimley Scouts accounts to 31 March 2024- working papers cio Bank statement- closingas at31 March 2024 Y￿jr￿Count statwnent LLOYDS BANK TsPP P•Jkn(ll ENTSA QDP7NIz￿&Qy2&xIEO11￿1 102511W4nty GCC15Cwf>R(8fF>￿￿J $9U36W•2￿sC￿￿￿IIj￿24lu2J￿￿2l1 C15TLE WA TEALIDTW4W791(•1 27Mav2 ILY* li91474 ILWJ 28M¥24 28MaT24 28M4t24 4n OD (¢(1 S(OJTS.2V47XNSWKVI 39l24c1122w￿&(￿ I￿}241918￿1￿4I￿4J STATtyl￿alW#6Ill FPI F¥twPww* Page 26 2nd Frimley (St Peters) Scout Group Receipts & Payments Account summary for the year ended 31st March 2024 Current Year Previous Year Previous Year 2024 2023 2022 Total rcccipt5 for thc ycar (pagc C4) 36688 40,256 23,618 Total payments for the year Ipage C5) 46498 43,009 22,608 Net ieceipts (pa)q)]ents) foi the yeai (9.8101 12.7.731 5,591 Cash, bank and similar funds brought fonvard 20.819 23.572 16,971 Cash. bank and similar funds carried fonvard 11.009 20,819 23,572 Groups and Districts Receipts and Payments Form (Single-fund) C3 2nd Frimley (St Peters) Scout Group Receipts for the year ended 31st March 2024 This year Previous Year 2023 Previous Year 2022 2024 MEMBERSHIP SUBSCRIPTIONS 16,076 34,880 16,088 Icss.. Paid (Surrcy Hcath District) 5,586 5.363 4.844 10,490 29.517 11,244 INVESTMENT INCOME RECEtVED Bank Interest Building Society Interest The Scout Assoc'n Short Terni Investment Service Dividends and Interest Property Renls 50 50 DONATIONS I GRANTS 74 Chariiies Aid 74 2,500 2,667 ACTIVITIES Camps and Scouling Aclivities Othcr Aetivitics 850 3.542 ,521 FUND RAISING (￿Oss) MISSCELLANEOUS 13,591 13.591 OTHER tNCOME Income Tax recovered- on subscriptions and donations on dividends and interest SUNDRY RECEIPTS War Graves Commission 105 105 I st Frimley Rainbows Rent 6th Frimley Brownies Rent 450 450 450 450 Isi Fritnley Guides Rent (rainbows) 300 300 Scout Council (Explorers) Rent 2,100 3,137 3,405 1,305 3,137 TOTAL RECEIPTS FOR THE YEAR 31,102 34,893 17,048 Groups and Districts Receipts and Payments Form (Single-fund) C4 2nd Frimley (St Peters) Scout Group Payments for the year ended 31st March 2024 Currenl Year 2024 Previous Year 2023 Previous Year 2022 PREMISES Rent Rates (Water) Gas & Electricity Insurance 322 222 228 7.539 1,183 753 .529 .946 1,684 Repairs & Renewal&Kitchen Cleaning 3,177 5,250 14.322 3,781 8,855 DONATIONS I GRANTS Buddy Vou¢hers ACTIVITIES Camps Othcr 16,512 14,658 1,040 8,274 10,366 5,911 24.786 25,024 6,951 FUND RAISING EXPENSES Community BBQ ADMINIESTABLISHMENT EXPENSES Trdining, UnifonTLS and Badges 1,601 1,716 1,958 ,601 ,716 1,958 TRUSTEES EXPENSES OTHER EXPENSES (property related) AGM 195 7.123 195 7,123 PURCHASE OF CAPITAL EQUIPMENr Equipment Repairs SUNDRY PAYMENTS Tending War Graves TOTAL PAYMENTS FOR THE YEAR 40,904 37,644 17,764 2nd Frimlry (St Peter.s) Scout Group Groups and Districts Receipts and Payments Form (Single-fund) C5 Statement of Assets & Liabilities for the year ended 31st March 2024 Current Year Previous Year Previous Year 2024 2023 2022 MONETARY ASSETS Bank Current Accounl(s) Bank Deposit Account{s) Bank Tcm] Dcp￿Sit{S) Building Society Account{s) The Scoul Association Short Tenn Inveslmeni Service 11.009 20,819 23,572 Cash in hand 11.009 20.819 23,572 OTHER MOLYETARY ASSETS Tax Claim for Year ending Dcbts duc to Group / District INVESTMENT ASSETS Government Stocks at matket value Oiher quoted securities al market value Other investments Propety held for investment purposes NON-MOLNETARY ASSETS Assets for Charity's own use Badge Secretatys stock GrouplDistrict shop stock Land and Buildings Motor vehicles Scouting equipment, fumiture, etc. LIABILITIES Those due witbin one year Accounts not yet paid Expenses inCu￿ed not vet invoiced Subscriptions not yet paid Other LIABILITIES Those due after one year Loan (with details) Hire Purchase owing Leasing pairynents outstanding Oiher long lerni liabilities CONTINGENT LIABILITIES AND FUTURE OBLIGATIOLIS ................................................. Groups and Districts Receipts and Payments Form (Single-fund) C6 2%g 8gsksg-2%2. E8 88 x¥ gsg E. 2023 AGM Minutes approved 2nd Frimley Scouts- Annual General Meeting Date: Sat 15th July 2023, 11:30am at 2nd FrimLey Scout HQ, Parsonage Way, Frimley l. Chairman's Welcome and opening remarks: Unfortunately David was unabLe to make. Taken on a councilLor role and so decided to step away from Scouts. 2. Apologies for absence: David O'mahoney. Justin. RacheL. Richard. Gary. William P's parents. Kiboko. Mark & Catherine Walters 3. Minutes of 2022 AGM Minutes approved and adopted. 4. To receive and consider the Trustee's Annual Report for the 2nd Frimley Scout Council: a) Chairman's ReporL' Non submitted b) GSL'S Report Perce tion: being visible WTthin the community. Hope Hub charity coLLection at Christmas. churchyard. grave cleaning. gardening at care home. Places: Queen's hedge canopy. trees have been maintained, increased parking space, garden moved. Equipment (event shelter, pioneering poles, tents) Pro ramme: Many young people achieving the top awards (bronze, silver. gold chief scout awards) This is very successful. Bronze DOE award awarded to a scout. First scout in SH to achieve this. Group Camp very successful. Many district events (Beavers Go WiLd, SCRAM, Scoutabout). KIX in August (18scouts, 51eaders) Peo le: in Jan census we were 2nd largest group in district. Jan: 134 Young peopLe15xYL's124 adults Now: 137 young people17x YL's121 adults Stuart and Kat stepped away. Maria left Mafeking. replaced with MichelLe. Safari - Stuart took on as interim, now stepped down. Blue Troop - Flip. Friday leadership is an issue- across all sections. E. 2023 AGM Minutes approved c) To note that the Executive Committee will be replaced by the Trustee Board: Just a new title. no new terms and conditions. name change only. d) To adopt the Constitution as set out in the Policy Organisation and Rules - April 2023. Agreed & approved e) To agree the quorum for the meetings of the Scout CounciL" meetings of the Trustee Board; and meetings of any sub-committees. 15 people proposed and agreed for the Scout Council. 5 people proposed and agreed at the Trustee Board. fl Section report's: Not shared or discussed 5. Financial Statement of Accounts for the 2nd Frimley Scout Council: a) To receive and consider the Financial Statement of Accounts for the 2nd Frimley Scout Council and for the year ending 31st March 2023: Insurance. gas, eLectric increases etc. Net loss of around £5000. Proposing to increase subs next year by £5 per person (approx. IO%). to be discussed at next exec meeting. Parent raised a question about any "big ticket items" coming up? NEED roof re-sealing (asbestos needs doing every Ioyrs due in next 12months) WANT: resurface car park & astroturf outside area. Fundraising push for next year- let parents know what we're raising for might be more incentive. Accounts adopted and agreed. Full copy of accounts on OSM b) To approve the appointment of the Independent Scrutineer for the Statement of Accounts 1st April 2023 to 31st March 2024 Jo Williams not present at meeting. but all agreed and approved her appointment 6. Election of Trustee Board: a) Officers: Approval of GSL'S nomination for Chair: Gus Edrich: father of two sons who have gone through 2nd Frimley. youngest leaving shortly to join Explorers. Still E. 2023 AGM Minutes approved attached to 2nd Frimley as eldest son is a Young Leader. Treasurer Chris Luffman. No objections. All agreed. Secretary: Kath Stubley. No objections. AIL agreed. Section Leaders: Susan, Leanne, Justin & RacheL. Safari has no section leader bl Nominated Member- Group Administrator- Mel Wedlock c) Parent Representatives Riverbank - vacant Safari - vacant Mafeking - vacant Kenya- Kate P Blue Troop - Rebecca Red Troop - vacant vi. 7. Presentations & Awards: Awarded at group camp: Commendation for Good service - Leanne. Susan. Catherine Mel- exceptional service to SH {District Beaver roLe) Mark- 15yrs service award Catherine. Freya. Dan. Mel. Justin - Woods badges 8. AOB: Diane noted that new vicar is starting at StPeters in September. Susan reported that she has already been in touch and he is very keen to get involved. 2025 is the Group 60th Birthday. Aim to be the largest in SH by that time. Really need to target adult volunteers. Susan commented that being a Leader is incredibLy rewarding and to get in touch for a chat if you're interested. Leanne also mentioned it's fun! PossibLy re-hosting an explorer unit again. as the current one at FG&M has become very large and needs spLitting due to the size of it. Would need leaders though. Gus thanked everyone for their efforts over the last year. Meeting closed at 12:07pm ## _**2nd Frimley (St Peters) Scout Group**_ ## **Receipts & Payments Account summary for the year ended 31st March 2024** |Total receipts for the year (page C4)
Total payments for the year (page C5)
Net receipts (payments) for the year
Cash, bank and similar funds brought forward
Cash, bank and similar funds carried forward|Current
Year
2024
36688
46498|Previous
Year
2023
40,256
43,009
(2,753)
23,572
20,819|Previous
Year
2022
23,618
22,608| |---|---|---|---| ||(9,810)
20,819
11,009||5,591
16,971
23,572| **Groups and Districts Receipts and Payments Form (Single-fund)** **C3** ## _**2nd Frimley (St Peters) Scout Group**_ ## **Receipts for the year ended 31st March 2024** |MEMBERSHIP SUBSCRIPTIONS
less: Paid (Surrey Heath District)
INVESTMENT INCOME RECEIVED
Bank Interest
Building Society Interest
The Scout Assoc'n Short Term Investment Service
Dividends and Interest
Property Rents
DONATIONS / GRANTS
Charities Aid
ACTIVITIES
Camps and Scouting Activities
Other ActivitiKIX
FUND RAISING (gross)
Community BBQ
OTHER INCOME
Income Tax recovered -
on subscriptions and donations
on dividends and interest
SUNDRY RECEIPTS
War Graves Commission
1st Frimley Rainbows Rent
6th Frimley Brownies Rent
1st Frimley Guides Rent (rainbows)
Scout Council (Explorers) Rent|This year
2024
16,076
5,586
10,490
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
105
450
450
2,400
3,405|Previous
Year
2023
34,880
5,363
29,517
0
0
0
0
50
0
50
2,500
2,500
0
1,521
1,521
0
0
0
0
0
105
450
450
300
1,305|Previous
Year
2022
16,088
4,844
11,244
0
0
0
0
0
0| |---|---|---|---| ||||0
2,667
2,667
0
0| ||||0| ||||0| ||||3,137| ||||3,137| **Groups and Districts Receipts and Payments Form (Single-fund)** **C4** TOTAL RECEIPTS FOR THE YEAR 13,895 34,893 17,048 |**Payments for the year ended 31st March 2024**
Current
Previous
Year
Year
2024
2023
PREMISES
Rent
0
0
Rates (Water)
322
222
Gas & Electricity
7,539
1,183
Insurance
1,529
1,946
Repairs & Renewals/Kitchen
3,177
Cleaning
1,755
430
14,322
3,781
DONATIONS / GRANTS
0
0
Buddy Vouchers
0
0
0
0
ACTIVITIES Camps
15,949
14,658
Other
8,274
10,366
24,223
25,024
FUND RAISING EXPENSES
Community BBQ
0
0
ADMIN/ESTABLISHMENT EXPENSES
0
0
Training, Uniforms and Badges
1,601
1,716
1,601
1,716
TRUSTEES EXPENSES
0
0
OTHER EXPENSES (property related)
159
7,123
AGM
0
0
159
7,123
PURCHASE OF CAPITAL EQUIPMENT
0
0
Equipment Repairs
0
0
0
0
SUNDRY PAYMENTS
0
0
Tending War Graves
0
0
0
0
**_2nd Frimley (St Peters) Scout Group_**|Previous
Year
2022
0
228
753
1,684
5,250
940
8,855
0
0| |---|---| ||0
1,040
5,911
6,951| ||0
0
1,958
1,958
0
0
0| ||0
0
0
0
0
0| ||0| **Groups and Districts Receipts and Payments Form (Single-fund)** **C5** TOTAL PAYMENTS FOR THE YEAR 40,305 37,644 17,764 ## _**2nd Frimley (St Peters) Scout Group**_ ## **Statement of Assets & Liabilities for the year ended 31st March 2023** |**MONETARY ASSETS**
Bank Current Account(s)
Bank Deposit Account(s)
Bank Term Deposit(s)
Building Society Account(s)
The Scout Association Short Term Investment Service
Cash in hand
**OTHER MONETARY ASSETS**
Tax Claim for Year ending
Debts due to Group / District
**INVESTMENT ASSETS**
Government Stocks at market value
Other quoted securities at market value
Other investments
Property held for investment purposes
**NON-MONETARY ASSETS**Assets for Charity's own use
Badge Secretary's stock
Group/District shop stock
Land and Buildings
Motor vehicles
Scouting equipment, furniture, etc.
**LIABILITIES**Those due within one year
Accounts not yet paid
Expenses incurred not yet invoiced
Subscriptions not yet paid
Other|Current
Year
2023
20,819
20,819
0
0
0
0|Previous
Year
2022
23,572
23,572
0
0
0
0|Previous
Year
2021
23,572
23,572
0
0
0
0| |---|---|---|---| **LIABILITIES** Those due after one year Loan (with details) **Groups and Districts Receipts and Payments Form (Single-fund)** **C6** Hire Purchase owing Leasing payments outstanding Other long term liabilities **----- Start of picture text -----**
0 0 0
**----- End of picture text -----**
## **CONTINGENT LIABILITIES AND FUTURE OBLIGATIONS .................................................** **..............................................................................................................................................** **Groups and Districts Receipts and Payments Form (Single-fund)** **C7** CHARITY COMMISSION FOR ENGLAND AND WALES,, Independent examinerfs report on the accounts Sedion A Independent Examiner's Report Report to the trusteesl I members of 2fKJ Frirnley ISI Peters) Scout Group On accounts for the year ended 31.03.2024 Charity no (if any) 305743 Set out on pages I report to the trustees on my examination of the accounts of the above charity ("the Trusfi for the year ended 3110312024. Responsibilities and As the charity trustees of the Trust, you are responsible for the preparation basls of report of the accounts in accordance with the requirements of the Charities Act 20111.the Acr). I report in respect of my exarnination of the Trust's accounts carried out under section 145 oflhe 2011 Act and in Carrying out my examination. I have followed the applicable Directions given by the Charty Commission under sethon 145{5)(b) of the Act. I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material ￿spect. accounting records were not kept in acfX)rdan￿ with section 130 of the Act or the accounts do not accth v￿th the accounting records Independent examiner's statement I have no concerns and have come across no other matlers in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached. ' Please delete the wo￿$ in the brackets rfthey do not ap￿. Signed: Date: 1210912024 Name: Joanne Williams Relevanl professional quallfication(s) or body (If any): Association of Chartered Cerbfied Ac(xJunlants (ACCA) Membership no 0767392 {February 2005) Address: 2 Dell Grove Frimley Surrey GU16 8PZ Section B Disclosure Only complete rf the examiner needs to highlight matters of concem (see CC32. Independent examination of charity acC￿nts. directions and guidance for examiners). IER October 2018 Give here brief details of any items that the examiner wishes to disclose. IER October 2018 CHARITY COMMISSION FOR ENGLAND AND WALES Independent examination of charity accounts checklist (CC32a) A recommended checklist for examiners This checklist is not suitable for the examination of voluntary group accounts. 1. Self-assessment checklist The questions in this checklist are designed to help the examiner to undertake their independent examination in accordance with the legal requirements and good practice recommendations set out in the Commission's guidance on Independent examination of charity accounts: Directions and guidance for examiners (CC32). The examiner is recommended to use the checklist alongside the Directions for independent examination. Not all the checks listed will apply in the case of every independent examination and so the checklist is not a substitute to the examiner using their own judgment as to what is necessary. The prompt 'step done, may prompt a 'yes' or 'no'. A 'no' answer does not always indicate a problem because it may simply be that the step was either not applicable or found not to be ne￿SSary to the examination undertaken in which case the words 'not applicable, or 'not necessary, might be entered in place of a working paper reference. Some answers may be 'no' because the evidence or information that was needed could not be obtained and this will need to be considered when the examiner makes their report. It is recommended that all the steps for each Direction are completed with a working paper reference added. It may be that the examiner completes the checklist as they go through the examination or as a completeness check at the end as they bring their examination to a conclusion and prepare their report. There is no legal requirement to use this checklist and examiners may substitute their own checklist or take an alternative approach. If the checklist is completed it is recommended that this fomis part of the formal record of their independent examination undertaken and is kept in the file of examiner's working papers. 2. Checklist The Directions and documentation Step done? Working paper reference Direction 1 . Check whether the charity is eligible to have an independent examination Checked the charity audit threshold applying to the accounts to be reviewed Checked an audit is not required for any other reason Confirmed the charity is eligible for independent examination Confirmed the amount of the charity's income to figure shown the accounts (including any branches) and confirmed that income and assets are below the audit threshold or, if applicable, obtained a copy of the letter from the Commission approvin an audit dispensation If the charity has one or more subsidiaries confirmed that group accounts are not required by law If a charitable company checked that the audit exemption statement has been made If applicable, rechecked the threshold calculation during the examination If the charity's income is more than £250,000 confirmed that the examiner is a member of one of the listed bodies If applicable, informed the trustees that the charity is not eligible for an independent examination If receipts and payments accounts have been prepared, checked that the charity's gross income is less than £250,000 and that it is not a company If receipts and payments accounts have been prepared, check that there is no requirement to prepare accruals accounts in the charity's goveming document or for any other reason If applicable. informed the trustees that the charity is not eligible to prepare receipts and payments accounts Direction 2: Check for any conflict of interest that prevents the examiner from carrying out their independent examination Confirmed that there are no close personal relationships with the trustees that compromise independence Confirmed as having no the day to day involvement in the administration of the charity If providing other services to the charity then confimied that all the criteria in Direction 2 necessary for independence are met Identified that there are no circumstances in the examiner's judgment that would reasonably lead to the perception that the examiner is not independent The Directions and documentation Step done? Working paper reference Considered whether sufficiently skilled to cary out the examination and. where required. confimied membership of a listed body If applicable, informed the trustees that you are not eligible to carry out the independent examination Direction 3: Record your independent examination File of working papers prepared to document the work undertaken (see the Direction for guidan￿ on key working papers) Evidence of appointment on file If issued, letter of engagement signed by the trustees on file Documentation of steps required by Direction 1 are all done Documentation that steps required by Direction 2 are all done Analytical review documented Areas of concern identified and noted whether these were resolved or if unresolved and significant have included them in the examinerfs report Verification and vouching procedures undertaken and any checks made are on file Copy of approved accounts on file Copy of trustees, annual report on file Copies of information relied upon as part of the examination are on file If applicable, copies of written assurances given Recorded the conclusions drawn as an outcome of the independent examination that support the examiner's report are on file Recorded any matters of material Significan￿ about which a report must be made direct to the Commission Recorded whether to exercise discretion and report on relevant matters direct to the Commission Direction 4: Plan your independent examination Obtained an understanding of the charity's constitution, objectives, organisational structure, the funds managed, its activities and accounting records and systems Planned specific examination prO￿dureS appropriate to the circumstances of the charity Reviewed whether any areas for improvement were advised to the trustees in the previous year's independent examiner's report (or audit report and management letter) and looked to see if any action taken Considered the financial risks identified and, where accruals accounts prepared, considered whether the trustees have evidence that shows that the charity is a going concern Noted any implications for the examiner's report and for separate reporting to the Commission one one The Directions and documentation Step done? Working paper reference Direction 5: Check that accounting records are kept to the required standard Checked that accounting records have been kept are complete and considered if they have been kept to the required standard Asked the trustees about how they ensure the accounting records are complete If corrections made or records created during the examination, the trustee approval for these has been sought and obtained Asked the trustees if they carried out a review of the charity's internal financial controls in the year reported Noted any implications for the examiner's report and for separate reporting to the Commission Direction 6: Check that the accounts are consistent with the accounting records Compared the accounts with the undedying accounting records Checked some entries from the listing of transactions of income and expenditure to vouchers such as invoices, bank statements, and receipts. If applicable, confirmed that the trustees have taken the necessary steps to ensure that restricted or endowed funds are correctly reported in the accounts If additional checks were necessary, the evidence was found that showed the accounting record was complete, voucher present, and both supported the entry in the accounts Direction 7: If the accounts are prepared on an accruals basis and one or more related party transactions took place the examiner must check if these were properly disclosed in the notes to the accounts Checked that the disclosures required by the SORP have been made and are complete Considered whether there are any implications for the examiner's report and reporting to the Commission If receipts and payments accounts prepared and a related party transaction note was provided, then checked the note for any implications for the examiner's report Direction 8: Check the reasonableness of the significant estimates and judgments and accounting policies used in accounting for the types of fund held and in the preparation of the accounts Checked with the trustees that the separate funds of the charity have been Correctly accounted for and reported correctly in the accounts Checked the reasonableness of any significant estimates or judgments that have been made in preparing the accounts one The Directions and documentation Step done? Working paper reference Where accruals accounts are prepared. checked that the accounting policies adopted are consistent with the SORP and are appropriate to the activities of the charity Where accruals accounts are prepared, checked that the accounts were prepared on a going con￿rn basis Noted any implications for the examiner's report and for separate reporting to the Commission Direction 9: The examiner must check whether the trustees have considered the financial circumstances of the charity at the end of the reporting period and, if the accounts are prepared on an accruals basis. check whether the trustees have made an assessment of the charity's position as a going concern when approving the accounts Asked the trustees whether they expect the charity to be able to settle outstanding invoices, bills and commitments as and when they fall due one Asked the trustees about the reseNes policy and the adequacy of the level of reserves held Where accruals accounts are prepared, checked that the trustees, have made an assessment of going concern and that their assessment is reasonable given the information available Where accruals accounts are prepared, checked that the SORP'S disclosures about going concem have been made Noted any implications for the examinerfs report and for separate reporting to the Commission one Direction 10: Check the form and content of the accounts Where receipts and payments accounts have been prepared, checked that the charity can lawfully prepare such accounts, that all the accounting statements are present and that the funds of the charity are correctly identified Where accruals accounts are prepared. checked that they comply with the SORP and applicable accounting standard If the charity is a company, checked that the accounts also comply with the applicable company law requirements Noted any implications for the examiner's report and for separate reporting to the Commission Direction 11 . Identify items from the analytical review of the accounts that need to be followed up for further explanation or evidence Carried out an analytical review one The Directions and documentation Step done? Working paper reference Following the analytical review. selected material items in the accounts for further explanation or supportin evidence If the accounts could be materially misstated, additional checks were undertaken and the examiner is satisfied that the item(s) identified were satisfactorily explained and correctly included in the accounts Noted any implications for the examinerfs report and for separate reporting to the Commission Direction 12: Compare the trustees, annual report with the accounts Checked that any figure for reserves quoted in the trustees. annual report is not materially inconsistent with the accounts Compared the trustees, annual report with the accounts for any material inconsistency Noted any implications for the examinerfs report and for separate reporting to the Commission Direction 13: Write and sign the independent examination report Reviewed the conclusions from the independent examination Considered whether the examination has identified a matter of concern that should be reported in the examiner's report Checked that the examiner's report covers all of the matters required If relying on the work of others in undertaking the independent examination, the examiner is fully satisfied with their work and that work has been fully documented Signed and dated the examiner's report Reported matters of material significance direct to the Commission Exercised discretion and reported relevant matters direct to the Commission one one one This checklist one one Independent examination of2nd Frimleyscouts accountsto 31 March 21f24- worknngpapers A. Surnmary 2nd FwimLeylStPeter'sl Scoul GroupAccount5foryearended 31st March2024 Charltypurpo$e Based In Fiimley. Surrey. Gioup Includes Beaveis. Cubs. Scouts. Expioiers and Netwotk. Charity provides adventurous activities and personaldeveiow)eni opportuniliesforyoungpeople aged &25. Admlnlstratlo 3Tiustees Foimal Trustee Meetings bimonthly. minuted appropriate record keepin& Charity iswell-iun. alldi5CUssions and decisions well docutnented. Accounting record5 ale well tnaintained bythe TreaSu￿r. upto date and readilyavaiiableon ieque5t. Online banking- payrnents require 2 Indi￿ldUa1S. All paytnent reque5t5 arewell docurnentedforaudittrail. Accounting record5 Contain details of all incorne received and payrnent5 made. includingdate and nature of each itern. EKpense claims, invoices, receipts and similar paperwork have been keptto supportthe accounts. Approved account5- see attached. Income foryear ended 31st March 2024 E 36,688.97 Direction l- Eligibilityfor Independent Examination andAccount5 prepared on Receipts I Payments basis Income is above £25k threshold for independentexamination but Slgnificantly below£250kthreshold foraudit￿qUirernent. Therefore. no audit required but independentexamination is requiredfortheyear. Accruals account5 notapplicable as threshold of £250.000 gross income not reached. Therefore. receipts and payments accounts prepared. Audit is not required by Law, the charity's governingdocumenr orfor anyoiher reason. Dlretllon 2- Independence of examlnerlnoto￿ll¢IoI1￿Iere$t JW noi the charity's bookkeeper or a trustee as at 05.09.2024. JW notdependÈnr as a beneficiary, nor a material donor of the charity. No close relationship with 3nytrusree. Member l attendee ofAGM etc is stillconsidered independent. Requisile abilityand practical experience- ACCA Qualified since Feb 2025- Membership number 0767392 Employed as an accountant. CPD upto date_ No fee ¢haiged so no letter ofengagement or Money LaundewinE Regulations apply. Appointment of JW as independentexaminer- in minutesof AGM 15July2023 Iwotkingpapets El. Ana[￿ICal review of the aecounts was undertaken. including correspondencewth eh3ritysTreasurer (Chris Luffmanl duringAugust and September2024to viewsampled items and discussadminisuaiion of charitya¢¢oun Checks and vouching- see working papers. Theirustees were asked how rheyhave ensured Ihe accounring records are a cornpleie record. The Irustses explained Ihaiihey reviewthe 3ccounis, and Ihe treasuier provides an updare ai eachTrusiee Board meeiinglbimonihlyl- Thetrustee5 were asked if they carried out a reviewof the charitys Intemalfinancialcontrois in the yearreported. The trustees explained that they have reviewed the controls duringthe year,the main internalfinancial controls beingdual approval required for bank payments and any transactions of SI￿lficant value or Irregular nature Ifrequency are discusse(Jwth theTrusiee Board pnorio being incurre(J. TheTtustees are comfortable thatall outstanding invoices, bills and cornmitrnents can be settled- infact, atthe date of the examination these have already been settled duringtheyezr. There are curiently no resetve5 and no separate resetve5 policyin the yeaiunder iewew, as this has not been a concetn to date. TheTiustees have discussed adoptinga reserve p0￿cyf0rfutureyearS. Only finding- immateiialoveipaymentto Famham DistrictS¢outs ￿ Game¢s lield lune 2023depositof £100. Refund of overpayment has been requested and will be accounied forwhen received. No amendm2nl to tnake as accounts prepared on re¢eiWS and paymenisbasis. Conclusion- No matters to teportto the Comrni5510ll. Independent examination of 2nd Frimley Scouts accounts to 31 March 2024- working papers B. Analytical review Analytical Review of accountsto 31 March 2024 Payments were higher than receipts resulting in a loss of £9.8k forthe year. compared to a net loss of £2.7kfor the prior year. ending 31 March 2023 (shown hereafteras 2023). Receipts Receipts during 2024 were £4k lowerthan that of the prior year. Subs were approx£30k, and included final KIX The per capita payment to Surrey Heath Districtfollowingthe census in 2024was very slightly higher in 2024 than the prior year, reflecting the increased number of members. There were negligible donations duringthe year. Camps and scouting activities were significant- 70% higherthan the prioryear- reflecting group camp and district events duringthe year (Beavers Go Wild. SCRAM. Scoutabout). Rentwas received from Explorers during 2024, compared to none in the prior year as an agreement is now in place with Explorers forJanuary2024 onwards. Payments Payments during 2024 were slightly higherthan the prioryear, at£46k- over£6k of this increase related to backdated utilities at current high rates. Payments relating to camps and activities were considerably lowerthan that of the prioryear. as most ofthe payments relatingto KIX were made duringthe prioryear. Overall, the cash bank balance is almost halfthe trend over recent years. However, a catchup gift aid claim of £5.6kwas received in July 2024 and claim for £2.6k relatingto 2023124 in September2024. As noted in prioryear's GSL report at AGM. there have been significant increases in the cost of insurance. gas and electricity. The Trustee Board is aware ofthe possibility ofworks required in the future to maintain the hut and surveys will be instructed duringthe coming months. O O m ¢5) (D CQ O O o Tt ¢ O (Q CN O O O Oi DI 0 0 o Ln u) ro ￿ o) o Ln o CQ ¢D ri CQ CN CN (N C 7iD U CC ¢£ co co Ln ¢0 ￿ Q) ¢3) O CN CO )23 Part i ty)2 (XJ3 Millets- Tents 595.20 MAlels- Tents 595.kl DD trlre- Na (X)7 010 oil 012 013 014 ois 016 017 019 U24.40 )5351 Page 7 Independent examination of 2nd Frimley Scouts accounts to 31 March 2024- working papers C3.2 DA￿ I E19.(tI £21.74 io. Wkkes. Post Is.( 99D) 5193 oio 13.99 013 17.9P 014 10.9P 015 io 016 017 01 T¢A•l 2rt01 351 im9 Page 8 Independent examination of 2nd Frimley Scouts accounts to 31 March 2024- working papers C3.3 210.85 Page 9 Independent examination of 2nd Frimley Scouts accounts to 31 March 2024- working papers C4.1 NAME kn1Sn ITE 23 C•)1 £12.9) Fkn*W.P•12 594.05 Fk<* i £5.82 24.&) rJJ7 £49.99 £5.82 oio £518 £7.29 012 £7.78 013 £1&68 014 ois £4.49 016 017 £57.95 018 £4.99 019 4.99 £24.35 r21 £4J.63 £17.04 023 £15.50 024 w fL¥-Trai*r £10.59 I•WA09 5190 6fy1&39 Page 11 lTrdependentexamiDaliono12nd Frimley*outsaccounlslo31 march2024-%￿￿ngpapPt5 C5.1 My VAT summary Everything in one place Here's your monthly bill J 14m932 £z¥J bpr¢•Ktg0ty £4011.72 Page13 CN CD Ln (D OJ fQ Ln 000 000 tu (U CL Q CL LU LU LU Independent examination of 2nd Frimley Scouts accounts to 31 March 2024- working papers C6.1 CKJI-VaA Hirt £315_12 (K12-Kitckn E £5.9) c￿3-￿t(kn E £13.98 Petrd ClJ5-C £119.94 £1.579.02 IP•eat È1&98 oio- É34.99 £$1.78 oo-c £14. 013 014 015 016 017 019 Trta 5351 Page 15 Independent examination of2nd Frimley Scouts accounts to 31 March 2024-working papers C6.2 OAIÉ My Malrt l-Twkrl e5.15 ÉH. CK)3- Traikr 2 E87.23 CV- Traikf 3 Tr*r Li É36.IA) CX)5- Traikr 4 AMa￿- Trakn £7.99 C(rf¥- Traikr S £17.37 7- Hut Maintenxe I Scrth¥lix- EwTrStik É8.99 Screwlix- Na15 £89.99 CA)9- Oecki ShirThs É16.49 oio- Screwfix- tter 16.99 011- Oeckin & Tral & Traler É15.17 012- Deckin8 vlix. WKone £17.07 013- Oeckl S¢re*416x- W￿d & S¢re* .52 014 015 016 017 018 019 Trt É451.86 )5351 6fy1fy39 Page 16 Independent examination of 2nd Frimley Scouts accounts to 31 March 2024- working papers C6.3 CQl- k4Xrti I c12.69 ts)2. 2 Ab" Crfts. Scclrt 3 Akh" oio oil 012 013 014 015 016 017 018 oip Page 17 0000 co O C O Q) Ln (N 0000 u) <0 ¢0 (o 0000 (o Independent examination of2nd Frimley Scouts accounts to 31 March 2024-working papers C7.2 EXPLORE Surrey GU1660S 012528￿19 INVOICE 144 12 Jun• 2023 Quantity D•tsils Unit Pric• l£1 Subtotsl (Él 6th Jut*- Canoe ro￿ng evenirMJ x 17 t*aYer51£12 pe 204.C#) GBP Total £204.00 P•ym•nt D•t•lls 8ardays 8anWSort Cod•.' ￿￿53 Account Numb•f.' 63817571 Page 20 Independent examination of2nd Frimley Scouts accounts to 31 March 2024-working papers C7.3 EXPLORE Swrey GU1e6DS 01252856819 IVOICE 147 12 Juno 2023 , i? i.*f Quantlty Details Unil Prk• 1£> Sublotsl IE) 9th JUr*-Ca￿e ever￿ A 15 ￿ver$I£l2 IPA)JK) IBILIK) GBP Totsl £180.00 P•ynwnl Detsl• Bar(lays Account Nwnb•r. 63817571 Paym•nt R•t•¢•nc•: 147 Page 21 Independent examination of2nd Frimley Scouts accounts to 31 March 2024-working papers C7.4 EXPLORE Surr&y GUle60S 01352￿19 INvO￿E 140 O• Jun• 2023 ,, •6J*2023 Quantity O•tails Unit Pric• 1£) Subtotal 1£) 2Jd Mry. kayknJ x21 (E12•K*) 252J)) 25ZLK) G8P Tolol £25100 Account Pl￿11•1. 63817571 P•yin•nt R•fw•nE•: 140 Page 22 IndeP￿nd￿ntexaMIn￿tlO￿Of 2nttFrimleySc(xrt53CCOUllt$to31 ma￿h2O24-*I￿k￿Pa[er5 C8.1 Kix Final Payment ri5. bPffiadpA￿F￿wUco￿l0rna￿* rtth￿y￿ekth1tw￿￿￿ bpyeat. ease send yourtotsl as • Thjie banktransfertothefdiv*M CAF 8&nk xcount rrey CountyS¢outCtyJn(I SDriCode. 40-52.40 Ac(¢Junt No.. 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KIX23 I¢￿￿ed Page24 Independent examination of 2nd Frimley Scouts accounts to 31 March 2024- working papers Bank statement- opening as at l April2023 LLOYDS BANK li￿r r£¢i SCAAJrs i%JYJ 7J 7) ¥•r 74￿2$ 21 *12J ZTUWZ 24W2> 1 WryEWATERLif* 2￿￿21 JS•thv7J Ir.17 4BI231S11•1LW￿th 117714 31 Page 25 Independent examination of 2nd Frimley Scouts accounts to 31 March 2024- working papers cio Bank statement- closingas at31 March 2024 Y￿jr￿Count statwnent LLOYDS BANK TsPP P•Jkn(ll ENTSA QDP7NIz￿&Qy2&xIEO11￿1 102511W4nty GCC15Cwf>R(8fF>￿￿J $9U36W•2￿sC￿￿￿IIj￿24lu2J￿￿2l1 C15TLE WA TEALIDTW4W791(•1 27Mav2 ILY* li91474 ILWJ 28M¥24 28MaT24 28M4t24 4n OD (¢(1 S(OJTS.2V47XNSWKVI 39l24c1122w￿&(￿ I￿}241918￿1￿4I￿4J STATtyl￿alW#6Ill FPI F¥twPww* Page 26 2nd Frimley (St Peters) Scout Group Receipts & Payments Account summary for the year ended 31st March 2024 Current Year Previous Year Previous Year 2024 2023 2022 Total rcccipt5 for thc ycar (pagc C4) 36688 40,256 23,618 Total payments for the year Ipage C5) 46498 43,009 22,608 Net ieceipts (pa)q)]ents) foi the yeai (9.8101 12.7.731 5,591 Cash, bank and similar funds brought fonvard 20.819 23.572 16,971 Cash. bank and similar funds carried fonvard 11.009 20,819 23,572 Groups and Districts Receipts and Payments Form (Single-fund) C3 2nd Frimley (St Peters) Scout Group Receipts for the year ended 31st March 2024 This year Previous Year 2023 Previous Year 2022 2024 MEMBERSHIP SUBSCRIPTIONS 16,076 34,880 16,088 Icss.. Paid (Surrcy Hcath District) 5,586 5.363 4.844 10,490 29.517 11,244 INVESTMENT INCOME RECEtVED Bank Interest Building Society Interest The Scout Assoc'n Short Terni Investment Service Dividends and Interest Property Renls 50 50 DONATIONS I GRANTS 74 Chariiies Aid 74 2,500 2,667 ACTIVITIES Camps and Scouling Aclivities Othcr Aetivitics 850 3.542 ,521 FUND RAISING (￿Oss) MISSCELLANEOUS 13,591 13.591 OTHER tNCOME Income Tax recovered- on subscriptions and donations on dividends and interest SUNDRY RECEIPTS War Graves Commission 105 105 I st Frimley Rainbows Rent 6th Frimley Brownies Rent 450 450 450 450 Isi Fritnley Guides Rent (rainbows) 300 300 Scout Council (Explorers) Rent 2,100 3,137 3,405 1,305 3,137 TOTAL RECEIPTS FOR THE YEAR 31,102 34,893 17,048 Groups and Districts Receipts and Payments Form (Single-fund) C4 2nd Frimley (St Peters) Scout Group Payments for the year ended 31st March 2024 Currenl Year 2024 Previous Year 2023 Previous Year 2022 PREMISES Rent Rates (Water) Gas & Electricity Insurance 322 222 228 7.539 1,183 753 .529 .946 1,684 Repairs & Renewal&Kitchen Cleaning 3,177 5,250 14.322 3,781 8,855 DONATIONS I GRANTS Buddy Vou¢hers ACTIVITIES Camps Othcr 16,512 14,658 1,040 8,274 10,366 5,911 24.786 25,024 6,951 FUND RAISING EXPENSES Community BBQ ADMINIESTABLISHMENT EXPENSES Trdining, UnifonTLS and Badges 1,601 1,716 1,958 ,601 ,716 1,958 TRUSTEES EXPENSES OTHER EXPENSES (property related) AGM 195 7.123 195 7,123 PURCHASE OF CAPITAL EQUIPMENr Equipment Repairs SUNDRY PAYMENTS Tending War Graves TOTAL PAYMENTS FOR THE YEAR 40,904 37,644 17,764 2nd Frimlry (St Peter.s) Scout Group Groups and Districts Receipts and Payments Form (Single-fund) C5 Statement of Assets & Liabilities for the year ended 31st March 2024 Current Year Previous Year Previous Year 2024 2023 2022 MONETARY ASSETS Bank Current Accounl(s) Bank Deposit Account{s) Bank Tcm] Dcp￿Sit{S) Building Society Account{s) The Scoul Association Short Tenn Inveslmeni Service 11.009 20,819 23,572 Cash in hand 11.009 20.819 23,572 OTHER MOLYETARY ASSETS Tax Claim for Year ending Dcbts duc to Group / District INVESTMENT ASSETS Government Stocks at matket value Oiher quoted securities al market value Other investments Propety held for investment purposes NON-MOLNETARY ASSETS Assets for Charity's own use Badge Secretatys stock GrouplDistrict shop stock Land and Buildings Motor vehicles Scouting equipment, fumiture, etc. LIABILITIES Those due witbin one year Accounts not yet paid Expenses inCu￿ed not vet invoiced Subscriptions not yet paid Other LIABILITIES Those due after one year Loan (with details) Hire Purchase owing Leasing pairynents outstanding Oiher long lerni liabilities CONTINGENT LIABILITIES AND FUTURE OBLIGATIOLIS ................................................. Groups and Districts Receipts and Payments Form (Single-fund) C6 2%g 8gsksg-2%2. E8 88 x¥ gsg E. 2023 AGM Minutes approved 2nd Frimley Scouts- Annual General Meeting Date: Sat 15th July 2023, 11:30am at 2nd FrimLey Scout HQ, Parsonage Way, Frimley l. Chairman's Welcome and opening remarks: Unfortunately David was unabLe to make. Taken on a councilLor role and so decided to step away from Scouts. 2. Apologies for absence: David O'mahoney. Justin. RacheL. Richard. Gary. William P's parents. Kiboko. Mark & Catherine Walters 3. Minutes of 2022 AGM Minutes approved and adopted. 4. To receive and consider the Trustee's Annual Report for the 2nd Frimley Scout Council: a) Chairman's ReporL' Non submitted b) GSL'S Report Perce tion: being visible WTthin the community. Hope Hub charity coLLection at Christmas. churchyard. grave cleaning. gardening at care home. Places: Queen's hedge canopy. trees have been maintained, increased parking space, garden moved. Equipment (event shelter, pioneering poles, tents) Pro ramme: Many young people achieving the top awards (bronze, silver. gold chief scout awards) This is very successful. Bronze DOE award awarded to a scout. First scout in SH to achieve this. Group Camp very successful. Many district events (Beavers Go WiLd, SCRAM, Scoutabout). KIX in August (18scouts, 51eaders) Peo le: in Jan census we were 2nd largest group in district. Jan: 134 Young peopLe15xYL's124 adults Now: 137 young people17x YL's121 adults Stuart and Kat stepped away. Maria left Mafeking. replaced with MichelLe. Safari - Stuart took on as interim, now stepped down. Blue Troop - Flip. Friday leadership is an issue- across all sections. E. 2023 AGM Minutes approved c) To note that the Executive Committee will be replaced by the Trustee Board: Just a new title. no new terms and conditions. name change only. d) To adopt the Constitution as set out in the Policy Organisation and Rules - April 2023. Agreed & approved e) To agree the quorum for the meetings of the Scout CounciL" meetings of the Trustee Board; and meetings of any sub-committees. 15 people proposed and agreed for the Scout Council. 5 people proposed and agreed at the Trustee Board. fl Section report's: Not shared or discussed 5. Financial Statement of Accounts for the 2nd Frimley Scout Council: a) To receive and consider the Financial Statement of Accounts for the 2nd Frimley Scout Council and for the year ending 31st March 2023: Insurance. gas, eLectric increases etc. Net loss of around £5000. Proposing to increase subs next year by £5 per person (approx. IO%). to be discussed at next exec meeting. Parent raised a question about any "big ticket items" coming up? NEED roof re-sealing (asbestos needs doing every Ioyrs due in next 12months) WANT: resurface car park & astroturf outside area. Fundraising push for next year- let parents know what we're raising for might be more incentive. Accounts adopted and agreed. Full copy of accounts on OSM b) To approve the appointment of the Independent Scrutineer for the Statement of Accounts 1st April 2023 to 31st March 2024 Jo Williams not present at meeting. but all agreed and approved her appointment 6. Election of Trustee Board: a) Officers: Approval of GSL'S nomination for Chair: Gus Edrich: father of two sons who have gone through 2nd Frimley. youngest leaving shortly to join Explorers. Still E. 2023 AGM Minutes approved attached to 2nd Frimley as eldest son is a Young Leader. Treasurer Chris Luffman. No objections. All agreed. Secretary: Kath Stubley. No objections. AIL agreed. Section Leaders: Susan, Leanne, Justin & RacheL. Safari has no section leader bl Nominated Member- Group Administrator- Mel Wedlock c) Parent Representatives Riverbank - vacant Safari - vacant Mafeking - vacant Kenya- Kate P Blue Troop - Rebecca Red Troop - vacant vi. 7. Presentations & Awards: Awarded at group camp: Commendation for Good service - Leanne. Susan. Catherine Mel- exceptional service to SH {District Beaver roLe) Mark- 15yrs service award Catherine. Freya. Dan. Mel. Justin - Woods badges 8. AOB: Diane noted that new vicar is starting at StPeters in September. Susan reported that she has already been in touch and he is very keen to get involved. 2025 is the Group 60th Birthday. Aim to be the largest in SH by that time. Really need to target adult volunteers. Susan commented that being a Leader is incredibLy rewarding and to get in touch for a chat if you're interested. Leanne also mentioned it's fun! PossibLy re-hosting an explorer unit again. as the current one at FG&M has become very large and needs spLitting due to the size of it. Would need leaders though. Gus thanked everyone for their efforts over the last year. Meeting closed at 12:07pm