1[st] Stoughton: Extraordinary Trustee Meetin g
Date: 29[th] April 2024 Time: NA
Location: Virtual meeting
Chair:
Jason Bury
Type of meeting: Group Trustee Meeting Secretary: Alexander Bassett-Cross Treasurer: Roger Darby
Attendees:
Online Attendees:
Apologies
Jason Bury (JBu), Nicola Baldock (NB), Alexander Bassett-Cross (ABC), Paul Frame (PF), Tim Quigley (TQ), Roger Darby (RD), James Darby (JD), Felicity Smee (FS), James Bradbeer (JBr), Rowan Mitchell (RM), Jason Pacey (JP)
1[st] Stoughton Scout Group, Scout Lane, GU29AP
Page | 1
Attachments:
2023/2024 Year End Accounts
Examiners Report Treasurer’s Report on 2023/2024 Year End Accounts
1[st] Stoughton Scout Group, Scout Lane, GU29AP
Page | 2
Minutes
Agenda item: 2023/2024 Year End Accounts Presenter: Roger Darby
Discussions:
-
The reason for the default with the Charity Commission was presented.
-
The 2023/2024 Year End Accounts were re-presented. These are the same as were accepted at the October 2024 Trustee Meeting.
-
The Examiners Report was presented.
-
The 2023/2024 Year End Accounts were approved.
Conclusions:
| Action items | Person responsible | Deadline |
|---|---|---|
| - Update return to Charity Commission and remove the default |
Roger Darby | Next meeting |
1[st] Stoughton Scout Group, Scout Lane, GU29AP
Page | 3
1st stoughton Scout Group Receipts and Payments Account For tht year from 1 April 2022 to 31 March 2023 To 1 April 2023 to 31 March 2024 Receipts and payments UnrnstrKted funds Unrestri¢led funds Receipts Donaiion5, Iqgacle8 and slrnllar Inm MemberV Wbstslptions 11.924.92 £1103140 Le55 M8nefSV Substs on {NabrtyIrQlr¢l Nei membership w1W1$ retaw 7.556.92 12,032.50 DationS 231.20 £1JlOts Legacies Grt Aid 7.84 £1.51416 Other uicom• Sub toi•l Grants .nt8nance g1 d5Thip gram Sub total Fundralsifig Igros$l Adivrts 787. ¢amps SJ6J. £5.819.tyJ Di51nct Event¥ 22& Even 39.ty) £3,Q1191 Sub lotal 7,582.00 11.0gE.91 Inv8stmont In¢ome Bank Int£st Building Soc4ety Irrtere51 Thè SeclASS¢11n Strth Tem Inwrrwrt Prop9rty Fl8nt inc(thè Otherinvestrneni IrKom Sub totsi T1.93 X79 Total Gross Income 1&197.•9 A888t an¢J Inve8unents•lAS. •tc. Totol pts 11,197. 25.4U. Receipts and Payments Account For the year 1 April 2022 to 31 Mèr¢h 2023 To 1 April 2023 to 31 March 2024 Receipts and payments Unrestri¢tÈd fund$ Unrestricted funds
Ptyments Charftable Paym8nts Youln Pr0grafft & AthVrt105 &91151 EJ,186.36 3.6>1.32 £4,388.73 DiSfjGt Evwis £1,9#3.55 Events Adult dIre Fent EcInc4iY 1,919.87 £1.693.70 Insuranco 7JO.73 £7M16 ainlence (Rets S 5x13 É2.OS2. Fatsiity Improvem8nts & Ewiwrtrrt 437J.99 £360.49 ScKial M9¢ia & Computin9 £75.22 8ènk Char9es 744.77 £1,005.10 Donat$ AGM & TNytèÈ Expenses Sub lOtsI 17,Q39.93 Fu#drnl8lng Ox11¥ AcDvitl85 Camps Di9thtt Eveths other fu[5(X}St5 Sub total Totsl Gra Expenditure 17.07$.9J 16,36ieo Asset and investment purchases. ete. Tot•lpayments 17.078.93 18.382.60 Net o1rn¢ip(p¥y•ntsj Cash fund$ ltyst year end Cash funds Ihts year end 881.04 9.101.JO 20.404.76 19.523.72 19,623.72 28.626.02 Statement of assets and liabilities at the end of the year Unrostricted funds 31 March 2023 Unrestricted funds 31 Mar¢h 2024 Cash funds 922117 15,320. Explorar6COth WC 1.914.29 tO16.02 1,72&45 BVer$¢t w¢ rius L5M#AS S,S32.15
5& Cubs c p5 CavFk)¥ts 76&0 1,013.76 Totsi cash funds 19,623.72 28.626.02 Other monetsry assets Un¥eareJ rewS O•bts iho countyiAreD1a1tt¢VCw Sub totsl 19,523.72 28,625.02
Investment assets Inve51mtrni operty- d8t81 Qed ¥stmntS OlherinYèStmBDts-dthail Sub total Non monetary assets for charity's own use Badge siock SP Othersio Land and Motor¥ehide5 Scoubry awym*rrt. luMrto thc IYhBr Sub toiai undea trS Exwnw Wt t Subs10n$ not pab L- dsta OtMriiaNrties Sub total Contingent liabilities and future obligations The above re¢eipts and pgyments a¢¢ount and statement ol as8ets and liabililies approved by the Trustees on ddlmmlyylth• dato of the ExecutNe Committee meeiing that approved the accounlsl and signed on their behall Chair Tieasurer
1st Stoughton Scout Group Year Ended 31 March 2024
General
| General | ||
|---|---|---|
| ~~1~~ | ~~At h b~~ ~~Nt l~~ |
|
| ~~ccouns ave een prepare~~ ~~oe ony - no~~ ~~Pitd if i <£250k d~~ |
||
| ~~erme gross ncome , an exp~~ ~~ht//tk/it~~ |
||
| ~~ps:www.scous.org.u...requremen~~ | ||
| ~~I PDF iil f i d/~~ |
||
| 2 | ||
| ~~s a or smar o pror year approves~~ Are copies of the Trustee minutes for the y ~~F th St Ft C it i th S~~ |
||
| 3 | ||
| 4 | ||
| ~~or e cous ros amp receps n e~~ ~~I th if f th dlii~~ |
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| ~~s ere a specc reason or e ecnng~~ ~~W dditl ft d fl t~~ |
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| ~~I th ttt ilbl f th if~~ ~~ere aonars anna paymens co~~ |
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| 5 | ||
| ~~s ere a saemen avaae or e ga~~ ~~W i bt t il~~ |
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| 6 | ||
| ~~as any ncome sujec o any speca res~~ ~~Samples Needed~~ ~~Payments~~ ~~Beavers CA~~ ~~1/9/2024~~ ~~Cubs CA~~ ~~10/17/2023~~ ~~Cubs CA~~ ~~5/31/2023~~ ~~Capitaton CA~~ ~~3/27/2024~~ ~~Beavers CA~~ ~~7/31/2023~~ ~~Explorers CA~~ ~~10/25/2023~~ ~~Capitaton CA~~ ~~2/15/2024~~ ~~Capitaton CA~~ ~~12/5/2023~~ ~~Receipts (OSM)~~ ~~Beavers~~ ~~Elliot Travely~~ ~~Beavers~~ ~~Kyla Talliss - S~~ ~~Cubs~~ ~~Alfred Dedma~~ ~~Cubs~~ ~~Barny Frizell -~~ ~~Scouts~~ ~~Gabriel Basset~~ ~~Scouts~~ ~~Rob Edwards~~ ~~Explorers~~ ~~Harry Baldock~~ ~~Explorers~~ ~~Eric Holland -~~ ~~Beavers OSM~~ ~~4/27/2023~~ ~~Beavers OSM~~ ~~11/21/2023~~ ~~Scouts OSM~~ ~~3/31/2023~~ ~~Scouts OSM~~ ~~4/29/2023~~ ~~Scouts OSM~~ ~~2/1/2024~~ ~~Receipts (Bank)~~ |
||
| 7 | ~~Samples Needed~~ ~~Payments~~ ~~Beavers CA~~ ~~Cubs CA~~ ~~Cubs CA~~ ~~Capitaton CA~~ ~~Beavers CA~~ ~~Explorers CA~~ ~~Capitaton CA~~ ~~Capitaton CA~~ ~~Receipts (OSM)~~ ~~Beavers~~ ~~Beavers~~ ~~Cubs~~ ~~Cubs~~ ~~Scouts~~ ~~Scouts~~ ~~Explorers~~ ~~Explorers~~ ~~Beavers OSM~~ ~~Beavers OSM~~ ~~Scouts OSM~~ ~~Scouts OSM~~ ~~Scouts OSM~~ ~~Receipts (Bank)~~ |
|
| ~~o ravey~~ ~~Kl Tlli S~~ |
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| ~~ya ass -~~ ~~Alfd Dd~~ |
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| ~~re ema~~ ~~B Fill~~ |
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| ~~arny rze -~~ ~~Gbil Bt~~ |
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| ~~are asse~~ ~~Rb Edd~~ |
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| ~~o wars~~ ~~H Bldk~~ |
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| ~~arry aoc~~ ~~Ei Hlld~~ |
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| ~~rc oan -~~ ~~4/27/2023~~ ~~11/21/2023~~ ~~3/31/2023~~ ~~4/29/2023~~ ~~2/1/2024~~ |
| ~~Gold CA~~ ~~Explorers CA~~ ~~Scouts CA~~ ~~Explorers CA~~ ~~Gold CA~~ ~~Gold CA~~ |
~~8/7/2023~~ ~~10/13/2023~~ |
~~8/7/2023~~ ~~10/13/2023~~ |
~~8/7/2023~~ |
|---|---|---|---|
| ~~10/11/2023~~ | |||
| ~~10/10/2023~~ | |||
| ~~11/9/2023~~ ~~12/6/2023~~ |
|||
| ~~12/6/2023~~ | |||
~~o further acton pected for Districts and Groups: ts-for-group-districts-countesareas-scotsh-regions/ signed accounts available?~~ year?
~~Scouts OSM account, there are 11 deposits received, 9 frst payments and 7 fnal payments. numbers on each payment? ollected afer the year?~~
| ~~id receipt, as it seems relatvely low if 25% can be claimed against all~~ | ~~membership fees?~~ |
|---|---|
| ~~trictons that need to be explicilty mentoned in the accounts?~~ | |
| ~~Online transfer to Guildford West District S Stoughton Beavers~~ | ~~1,210.00~~ |
| ~~Online transfer to Guildford West Dist Scout DISTRICTCAMP2023~~ | ~~855.00~~ |
| ~~Online transfer to Walton Firs Foundaton Final Invoice for B-03662~~ | ~~308.77~~ |
| ~~Online transfer to Paul Frame Expenses~~ | ~~112.45~~ |
| ~~Online transfer to Alexander Basset-Cross Expenses 120723~~ | ~~747.51~~ |
| ~~scrutny~~ | ~~956.24~~ |
| ~~DD BRITISH GAS BGL0354036-0337934~~ | ~~351.83~~ |
| ~~Online transfer to N R HAYWOOD ESQ Hut Doors~~ | ~~1,625.00~~ |
| ~~an Thomas - Autumn Term 2023~~ | ~~50.00~~ |
| ~~pring Term 2024~~ | ~~55.00~~ |
| ~~an - Summer 2023 Cub Subs~~ | ~~50.00~~ |
| ~~Spring 2024 Cub Subs~~ | ~~55.00~~ |
| ~~t-Cross - Autumn Term 2023~~ | ~~50.00~~ |
| ~~- Spring Term 2024~~ | ~~55.00~~ |
| ~~k - Summer 2023~~ | ~~50.00~~ |
| ~~Spring 2024~~ | ~~55.00~~ |
| ~~Marcus Johnson - Summer Camp Payment 1~~ | ~~24.00~~ |
| ~~James Edwards - Science Centre Sleepover First Payment~~ | ~~30.00~~ |
| ~~Summer Camp 2023 - Freya Carter~~ | ~~475.00~~ |
| ~~Summer Camp 2023 - Elliot Wats~~ | ~~475.00~~ |
| ~~Joe Vitulli - Frost Camp 2024: Final Payment~~ | ~~30.00~~ |
| ~~FP STOUGHTON BEN WAKEFIELD HARR~~ ~~ICS BACS 000034~~ ~~FP Hike and Sleepover FRAME LJ&PG (Explorer Camp)~~ ~~FP WALES - HURST X2 HURST PR+JL~~ ~~Online transfer from Guildford West District S~~ ~~BACS EW37703 HMRC CHARITIES~~ |
~~5000~~ |
|---|---|
| ~~.~~ ~~200.00~~ ~~4000~~ |
|
| ~~.~~ ~~170.00~~ ~~500.84~~ ~~151486~~ |
|
| ~~,.~~ |
~~.~~
~~Any email or similar confrmatng amount? Any email or similar confrmatng amount? Any email or similar confrmatng amount? Is a copy of the expense claim available? Is a copy of the expense claim available? Is a copy of the expense claim available? Is a gas statement available with this on? Is an invoice/receipt available?~~
~~Is a member/subscriber list available for Beavers Autumn 23 term? Is a member/subscriber list available for Beavers Spring 24 term? Is a member/subscriber list available for Cubs Summer 23 term? Is a member/subscriber list available for Cubs Spring 24 term? Is a member/subscriber list available for Scouts Autumn 23 term? Is a member/subscriber list available for Scouts Spring 24 term? Is a member/subscriber list available for Explorers Summer 23 term? Is a member/subscriber list available for Explorers Spring 24 term? Is there an event credit list or similar for Beavers that I can agree these to? Is there an event credit list or similar for Beavers that I can agree these to? Is there an event credit list or similar for Scouts that I can agree these to? Is there an event credit list or similar for Scouts that I can agree these to? Is there an event credit list or similar for Scouts that I can agree these to?~~
~~Looks like a membership payment - is there a member/subscriber list to confrm this? Are there any details/support as to what this receipt represents?~~
~~Looks like a scout event paid through the bank - Is there an event credit list or similar for Scouts that I can agree these to? Looks like an explorer event paid through the bank - Is there an event credit list or similar for Explorers that I can agree the Is there any correspondence from Guildford West district regarding this amount? Is there any correspondence from HMRC regarding this amount?~~
Clearance ~~Note only - no acton needed N/A Per evidence atendees totaled 8 Given tmings, it appears that one "fnal payment" was recorded as "1st payment" Deposits were also for 3 persons who did not atend or pay subsequent amounts Explanaton and evidence received Confrmed - none Received Received Received Received Received Received Received Received Received Received Received Received Received Received Received Received Received Received Received Received Received~~
~~Received Received No evidence - but believed to relate to parent contributon to costs Received Received Received~~
A – ENGLAND & WALES
ELIGIBILITY FOR APPOINTMENT AS AUDITOR, INDEPENDENT EXAMINER OR SCRUTINEER
1. Where gross income does not exceed £25,000
Registered Auditor.
2. Where gross income is more than £25,000 but does not exceed £100,000
Scrutineer but they may, if they wish, appoint a Registered Auditor
3. Where gross income is more than £100,000 but does not exceed £250,000
recognised accounting qualification but they may, if they wish, appoint a Registered Auditor.
the Institute of Chartered Accountants in England & Wales;
the Institute of Chartered Accountants of Scotland;
the Institute of Chartered Accountants in Ireland;
the Association of Chartered Certified Accountants;
the Association of Authorised Public Accountants;
the Association of Accounting Technicians;
the Association of International Accountants;
the Chartered Institute of Management Accountants;
the Institute of Chartered Secretaries and Administrators;
- the Chartered Institute of Public Finance and Accountancy;
the Certified Public Accountants Association;
- the Institute of Financial Accountants;
the Certified Public Accountants Association (England & Wales and Northern Ireland only) or
A fellow of the Association of Charity Independent Examiners (England & Wales only);
The Trustees must appoint a Registered Auditor to carry out an audit. The annual limits in 1 to 3 above and the lower limit in 4 above refer to the year under review. The appointee cannot hold any other position in the Group, District or County/Area, as appropriate
1st Stoughton Scout Group Year Ended 31 March 2024 Analytical Review of Income Disclosed
| 2023 | 2024 | |
|---|---|---|
| Membership Fees | 11,924.92 | 12,032.50 |
| Beaver Receipts | 1,786.00 | 2,769.00 |
| Cub Receipts | 1,803.50 | 2,897.41 |
| Scout Receipts | 1,601.50 | 4,240.50 |
| Explorer Receipts | 2,391.00 | 1,190.00 |
| Group Receipts | 1,058.97 | 2,354.49 |
1 Membership Fees
| Mar-2023 | Gold Gold CA |
Beavers Beavers OSM |
|---|---|---|
| Apr-2023 May-2023 Jun-2023 Jul-2023 |
50.00 - - - |
- 1,050.00 - - |
| Aug-2023 Sep-2023 Oct-2023 Nov-2023 |
50.00 - - - |
- 1,050.00 50.00 50.00 |
| Dec-2023 Jan-2024 Feb-2024 Mar-2024 |
50.00 - - - |
- 1,210.00 110.00 82.50 |
| Other Implied memberships Term 1 Term 2 Term 3 |
150.00 | 3,602.50 21.00 Beavers 23.00 Beavers 25.50 Beavers |
Income fluctuations appear reasonable
2 Other Receipts
Activities
Beavers
| Beavers OSM Mar-2023 Camp District Events Apr-2023 216.00 - - May-2023 360.00 - - Jun-2023 288.00 - - Jul-2023 - - - Aug-2023 - - - Sep-2023 - 35.00 - Oct-2023 - 15.00 165.00 Nov-2023 - - 375.00 Dec-2023 - - 677.00 Jan-2024 - - 440.00 Feb-2024 - - 70.00 Mar-2024 - - 128.00 Other 864.00 50.00 1,855.00 2,769.00 Proof in Total Sleepover Fee 48.00 2.50 15.00 Atendees 18 20 21 Total 864.00 50.00 315.00 Science Museum Fee 55.00 Atendees 22 Total 1,210.00 Bowling Fee 6.00 Atendees 22 Total 132.00 Brickies Fee 3.00 Atendees 23 Total 69.00 Wats Gallery Fee 4.00 Atendees 32 Total 128.00 Prior year receipts 864.00 50.00 1,854.00 Dif - - 1.00 |
Beavers OSM Camp District 216.00 - 360.00 - 288.00 - - - - - - 35.00 - 15.00 - - - - - - - - - - |
Beavers OSM Camp District 216.00 - 360.00 - 288.00 - - - - - - 35.00 - 15.00 - - - - - - - - - - |
Beavers OSM Camp District 216.00 - 360.00 - 288.00 - - - - - - 35.00 - 15.00 - - - - - - - - - - |
Events - - - - - - 165.00 375.00 677.00 440.00 70.00 128.00 |
Events - - - - - - 165.00 375.00 677.00 440.00 70.00 128.00 |
|---|---|---|---|---|---|
| 864.00 50.00 2,769.00 48.00 2.50 18 20 |
1,855.00 Sleepover |
||||
| 15.00 21 |
|||||
| 55.00 22 |
|||||
| 1,210.00 Bowling 6.00 22 |
|||||
| 6.00 22 |
|||||
| 132.00 Brickies 3.00 23 |
|||||
| 69.00 Wats Gallery |
|||||
4.00 32 |
|||||
| 128.00 | |||||
| 864.00 50.00 | 1,854.00 | ||||
| - - | 1.00 |
trivial
3 Group Receipts
| Group Receipts | |||
|---|---|---|---|
| Gif Aid | Donatons | ||
| 1,514.86 | 132.00 | ||
| Membership fees | 12,032.50 | ||
| Tax relief | 25% | ||
| Max gif aid | 3,008.13 | ||
| Dif | 1,493.27 | ||
| agreed to HMRC |
Variance
| Abs | %age | ||
|---|---|---|---|
| 107.58 | 1% | 1 | |
| 983.00 | 55% | 2 | |
| 1,093.91 | 61% | 2 | |
| 2,639.00 | 165% | 2 | |
| - | 1,201.00 | -50% | 2 |
| 1,295.52 | 122% | 3 |
| Cubs Cubs OSM |
Scouts Exp Exp Scouts OSM Explorers OSM Explorers CA |
Scouts Exp Exp Scouts OSM Explorers OSM Explorers CA |
Scouts Exp Exp Scouts OSM Explorers OSM Explorers CA |
|---|---|---|---|
| 200.00 850.00 150.00 50.00 |
- 800.00 50.00 - |
400.00 250.00 - - |
- - - - |
| - 1,100.00 - - |
- 500.00 100.00 - |
- 450.00 50.00 - |
- - 200.00 - |
| - | - | 50.00 | - |
| 1,320.00 - - |
770.00 - 55.00 |
660.00 220.00 55.00 |
- - - |
| 3,670.00 25.00 Cubs 22.00 Cubs 24.00 Cubs |
2,275.00 17.00 Scouts 12.00 Scouts 15.00 Scouts |
2,135.00 | 200.00 13.00 Explorers 15.00 Explorers 17.00 Explorers |
Cubs
Sco
| Cubs OSM Cubs CA Gold CA Cash Camp District Events Events D. Camp Unknown 160.00 90.00 - - 70.00 280.00 15.00 - - - - 170.00 - - - - - - - 35.00 - - - - - - 765.00 - - - - 90.00 - - 35.00 - - 210.00 - - - - - 130.00 - - - 715.00 - 35.00 27.41 - - - - - - - 70.00 - - - - - 440.00 1,130.00 995.00 130.00 175.00 27.41 2,897.41 Scram Pantomime Pantomime Cap 20.00 25.00 10.00 10.00 35.00 22 17 21 13 5 440.00 425.00 210.00 130.00 175.00 District nce Museum 45.00 55.00 19 13 855.00 715.00 Bowling 5.00 14 70.00 |
Cubs OSM Cubs CA Gold CA Cash Camp District Events Events D. Camp Unknown 160.00 90.00 - - 70.00 280.00 15.00 - - - - 170.00 - - - - - - - 35.00 - - - - - - 765.00 - - - - 90.00 - - 35.00 - - 210.00 - - - - - 130.00 - - - 715.00 - 35.00 27.41 - - - - - - - 70.00 - - - - - 440.00 1,130.00 995.00 130.00 175.00 27.41 2,897.41 Scram Pantomime Pantomime Cap 20.00 25.00 10.00 10.00 35.00 22 17 21 13 5 440.00 425.00 210.00 130.00 175.00 District nce Museum 45.00 55.00 19 13 855.00 715.00 Bowling 5.00 14 70.00 |
Cubs OSM Cubs CA Gold CA Cash Camp District Events Events D. Camp Unknown 160.00 90.00 - - 70.00 280.00 15.00 - - - - 170.00 - - - - - - - 35.00 - - - - - - 765.00 - - - - 90.00 - - 35.00 - - 210.00 - - - - - 130.00 - - - 715.00 - 35.00 27.41 - - - - - - - 70.00 - - - - - 440.00 1,130.00 995.00 130.00 175.00 27.41 2,897.41 Scram Pantomime Pantomime Cap 20.00 25.00 10.00 10.00 35.00 22 17 21 13 5 440.00 425.00 210.00 130.00 175.00 District nce Museum 45.00 55.00 19 13 855.00 715.00 Bowling 5.00 14 70.00 |
Cubs OSM Cubs CA Gold CA Cash Camp District Events Events D. Camp Unknown 160.00 90.00 - - 70.00 280.00 15.00 - - - - 170.00 - - - - - - - 35.00 - - - - - - 765.00 - - - - 90.00 - - 35.00 - - 210.00 - - - - - 130.00 - - - 715.00 - 35.00 27.41 - - - - - - - 70.00 - - - - - 440.00 1,130.00 995.00 130.00 175.00 27.41 2,897.41 Scram Pantomime Pantomime Cap 20.00 25.00 10.00 10.00 35.00 22 17 21 13 5 440.00 425.00 210.00 130.00 175.00 District nce Museum 45.00 55.00 19 13 855.00 715.00 Bowling 5.00 14 70.00 |
Scouts Camp 1,425.00 1,900.00 - - - - - - - - - - 3,325.00 4,240.50 475.00 7 3,325.00 |
|---|---|---|---|---|
| 440.00 | ||||
| 45.00 19 |
||||
| 855.00 | ||||
| -150 1,130.00 995.00 130.00 175.00 - - - - - 27.41 |
|
|---|---|
| 3,325.00 | |
| - |
not material
| Interest | |
|---|---|
| 206.79 | |
| Opening Bank (Gold only | 6,665.16 |
| Closing Bank (Gold only) | 9,306.98 |
| Avg balance | 7,986.07 |
| Gold interest Rate | 2.50% |
| Expected interest | 199.65 |
| Dif | 7.14 |
| reasonable |
Other 500.84 Tested in Receipts testing
Total
650.00 2,950.00 200.00 50.00 50.00 3,100.00 400.00 50.00 100.00 3,960.00 330.00 192.50 - 12,032.50 Agreed to "Spend" schedule 76.00 72.00 81.50
Explorers
Total
outs
| s OSM Scouts CA District - 5.50 - - - - - - - - 175.00 - 125.00 40.00 30.00 - 225.00 - 135.00 - 165.00 - 15.00 - 870.00 45.50 Guildford 35.00 6 210.00 Frost 75.00 8 600.00 |
Explorers CA - - - - - 255.00 935.00 - - - - - 1,190.00 1,190.00 Camp Rec 85.00 14 1,190.00 |
1,966.50 2,555.00 458.00 35.00 - 1,230.00 1,405.00 615.00 1,032.00 1,352.41 235.00 213.00 - 11,096.91Agreed to "Spend" schedule |
|---|---|---|
| 825.00 - 45.00 45.50 |
1,190.00 |
|---|---|
| - |
15
not material not material Total 2,354.49
1st Stoughton Scout Group Year Ended 31 March 2024
WORK PROGRAMME FOR A SCRUTINEER OR ADDITIONAL WORK FOR AN INDEPENDENT EXAMIN
Check cash book(s) balance at the start of the year agrees with previous accounts. Vouch a selection of payments including reimbursement of expenses. Vouch a selection of receipts. Test entries with bank statements. Obtain a copy of bank reconciliation(s), check and agree with bank statement(s). Test additions in cash book(s) and other accounting records.
Check figures entered on accounts from cash book(s)/day books via summaries or ledgers if necessary.
Ensure all activities (including all Sections) have been accounted for and included in the above tests. If not, ensure notes to the accounts disclose this or state it in the scrutineer’s/external examiner's report to the Trustees. Obtain written confirmation of cash balances held by officers (i.e. any floats etc). Inspect vehicle log books.
Obtain confirmation that deeds, share certificates etc. are held securely by the holders, such as The Scout Association Trust Corporation, bankers, solicitors, etc. Review liabilities for reasonableness and test documentation. Review assets for reasonableness.
Confirm that a stock count has been made of major items of equipment, badge stocks, etc.
Read relevant Minutes.
Confirm no income or receipts were subject to special restrictions which need to be shown in the accounts.
ER
| Ref Completed by | Note | |
|---|---|---|
| 1.1 RS | ||
| 1.2 RS | ||
| 1.3 RS | ||
| 1.2 | & 1.3 RS | |
| 1.1 RS | ||
| N/A RS | Formulae reviewed within Excel fle and totals checked on 1.1 | |
| N/A RS | Formulae reviewed within Excel fle and cash books agreed to P&L and BS su | |
| N/A RS | Testng includes Beavers, Cubs, Scouts and Explorers | |
| N/A RS | No vehicles on site | |
| N/A RS | No liabilites reported - as accountng prepared under receipts/payments ba | |
| 1.1 RS | Assets relate to bank and cash alone | |
| N/A RS | No material stock or equipment on balance sheet | |
| N/A RS |
ummaries asis
1st Stoughton Scout Group Year Ended 31 March 2024
Bank Reconciliation testing
Extract from Accounts
RECONCILIATION PER BANK BALANCES Registered charity no: 305758
Opening balances Payments Capitation GOLD Payments Group Payments Beavers Payments Cubs Payments Scouts Payments Explorers Total Payments Receipts Capitation GOLD Receipts Group Receipts Beavers Receipts Cubs Receipts Scouts Receipts Explorers Total Reeipts Closing balances Unpresented items Payments Receipts Revised c/bk balance Per bank a/c statement Difference Total OPENING BALANCES 01/04/2023 BEAVERS CUBS SCOUTS EXPLORERS GROUP CAP ACCT GROUP GOLD ACCT TOTAL |
chq & deposit £19,444.77 £0.00 £6,188.96 £1,947.43 £3,181.73 £3,180.30 £1,777.82 £16,276.24 £12,032.50 £2,354.49 £2,769.00 £2,870.00 £4,240.50 £1,190.00 £25,456.49 £28,625.02 £5,966.01 £0.00 £34,591.03 £28,625.02 £5,966.01 BANK £5,476.15 £745.14 £2,016.02 £1,984.29 £2,558.01 £6,665.16 £19,444.77 P P P P P P ^ P P P P P P ^ ^ P P P P P P P |
CASH £78.95 £0.00 £0.00 £0.00 £106.36 £0.00 £0.00 £106.36 £0.00 £0.00 £0.00 £27.41 £0.00 £0.00 £27.41 £0.00 £0.00 £0.00 £0.00 CASH £56.00 £22.95 £0.00 £0.00 £0.00 £0.00 £78.95 P ^ P ^ ^ P P P |
TOTAL £19,523.72 £0.00 £6,188.96 £1,947.43 £3,288.09 £3,180.30 £1,777.82 £16,382.60 £12,032.50 £2,354.49 £2,769.00 £2,897.41 £4,240.50 £1,190.00 £25,483.90 £28,625.02 £34,591.03 £28,625.02 £5,966.01 TOTAL £5,532.15 £768.09 £2,016.02 £1,984.29 £2,558.01 £6,665.16 £19,523.72 ^ ^ < < < < < ^ |
|
|---|---|---|---|---|
| CLOSING BALANCES BANK CASH 31/03/2024 BEAVERS £6,955.53 £0.00 CUBS £1,013.76 £0.00 SCOUTS £1,726.45 £0.00 EXPLORERS £3,608.88 £0.00 GROUP CAP ACCT £6,013.42 £0.00 GROUP GOLD ACCT £9,306.98 £0.00 TOTAL £28,625.02 £0.00 UNPRESENTED Payments Receipts BEAVERS £620.67 CUBS £288.87 SCOUTS £384.47 EXPLORERS £190.00 GROUP £4,482.00 TOTAL £5,966.01 £0.00 P P P P P P ^ ^ ^ ^ ^ ^ ^ ^ ^ ^ |
TOTAL £6,955.53 £1,013.76 £1,726.45 £3,608.88 £6,013.42 £9,306.98 £28,625.02 ^ < < |
|---|---|
P Agreed to statement
P Agreed to cashbook
P Agreed to PY accounts workings
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1st Stoughton Scout Group Year Ended 31 March 2024
Cash Book Receipt Testing
Testing
Vouch a selection of payments including reimbursement of expenses. Test entries with bank statements.
Work done
A sample of payments was selected from the CAF cash book statements, agreed to bank st
Sampling
Sample size to be selected proportional to value, ensuring all income cateogore
Income categories
| Membership fees Beaver Payments Cub Payments Scout Payments Explorer Payments Group Payments |
0.00 1,947.43 3,288.09 3,180.30 1,777.82 6,188.96 |
|---|---|
| 16,382.60 |
Results
| Selected Ledger | |||
|---|---|---|---|
| (from "Spend" | |||
| Category | Division | tab) | Payment Date |
| Beaver Payments | Beavers - Camps | Beavers CA | 1/9/2024 |
| Cub Payments | Cubs - Districts | Cubs CA | 10/17/2023 |
| Cub Payments | Cubs - Camps | Cubs CA | 5/31/2023 |
| Scout Payments | Scout - Actvites | Capitaton CA | 3/27/2024 |
| Scout Payments | Scout - Camps | Beavers CA | 7/31/2023 |
| Explorer Payments | Explorer - Camps | Explorers CA | 10/25/2023 |
| Group Payments | Electricity & Gas | Capitaton CA | 2/15/2024 |
|---|---|---|---|
| Group Payments | Maintenance | Capitaton CA | 12/5/2023 |
| Group Payments | Insurance | Capitaton CA | 3/14/2024 |
tatements and then traced back to source, including breakdown on OSM.
es have at least one item selected
| 0% 12% 20% 19% 11% 38% |
Sample 0 1 2 2 1 3 |
|---|---|
| 9 |
| Descripton | Value | Agreed to cashbook | Agreed to bank statement | Agreed to supportng documentaton | |
|---|---|---|---|---|---|
| Online transfer to Guildford West District S Stoughton Beavers | 1,210.00P | P | P | ||
| Online transfer to Guildford West Dist Scout DISTRICTCAMP2023 | 855.00P | P | P | ||
| Online transfer to Walton Firs Foundaton Final Invoice for B-03662 | 308.77P | P | P | ||
| Online transfer to Paul Frame Expenses | 112.45P | P | P | ||
| Online transfer to Alexander Basset-Cross Expenses 120723 | 747.51P | P | P | ||
| Online transfer to Tim Quigley 202310TQ17 | 956.24P | P | P |
| DD BRITISH GAS BGL0354036-0337934 Online transfer to N R HAYWOOD ESQ Hut Doors Online transfer to Unity Insurance Services 128722989 |
351.83P P P 1,625.00P P P 712.15P P P 6,878.95 42% |
|---|---|
Notes
Sleepover transfer request
T Quigley expense claim
Agreed to renewal notice
1st Stoughton Scout Group Year Ended 31 March 2024
Cash Book Receipt Testing
Testing
Vouch a selection of receipts. Test entries with bank statements.
Work done
A sample of receipts was selected "Spend" schedule and underlying OSM/CAF cashbooks,
Sampling
Sample size to be selected proportional to value, ensuring all income cateogore
Income categories
| Membership fees Beaver Receipts Cub Receipts Scout Receipts Explorer Receipts Group Receipts |
12,032.50 2,769.00 2,897.41 4,240.50 1,190.00 2,354.49 |
|---|---|
| 25,483.90 |
Results
| Selected Ledger | |||
|---|---|---|---|
| (from "Spend" | |||
| Category | Division | tab) | Received Date |
| Membership fees | Beavers | Beavers OSM | 9/15/2023 |
| Membership fees | Beavers | Beavers OSM | 1/12/2024 |
| Membership fees | Cubs | Cubs OSM | 4/20/2023 |
| Membership fees | Cubs | Cubs OSM | 1/9/2024 |
| Membership fees | Scouts | Scouts OSM | 9/15/2023 |
| Membership fees | Scouts | Scouts OSM | 1/12/2024 |
| Membership fees | Explorers | Explorers OSM | 4/19/2023 |
|---|---|---|---|
| Membership fees | Explorers | Explorers OSM | 1/17/2024 |
| Membership fees | Others | Gold CA | 8/7/2023 |
| Membership fees | Others | Explorers CA | 10/13/2023 |
| Beaver Receipts | Beavers - Camps | Beavers OSM | 4/27/2023 |
| Beaver Receipts | Beavers - Events | Beavers OSM | 11/21/2023 |
| Cub Receipts | Cubs - District | Gold CA | 7/3/2023 |
| Cub Receipts | Cubs - Events | Cubs OSM | 11/14/2023 |
| Scout Receipts | Scouts - Camp | Scouts OSM | 3/31/2023 |
| Scout Receipts | Scouts - Camp | Scouts OSM | 4/29/2023 |
| Scout Receipts | Scouts - District | Scouts OSM | 2/1/2024 |
| Scout Receipts | Scouts - Actvites | Scouts CA | 10/11/2023 |
| Explorer Receipts | Explorer - Camps | Explorers CA | 10/10/2023 |
| Group Receipts | Other Receipts | Gold CA | 11/9/2023 |
| Group Receipts | Gif Aid | Gold CA | 12/6/2023 |
| Evidence not available for one transacton, representng | 1.01% | ||
| Extrapolatng over | entre populaton amounts to | 256.46 |
agreed to bank statements and then traced back to source.
es have at least one item selected
| 47% 11% 11% 17% 5% 9% |
Sample 10 2 2 4 1 2 |
|---|---|
| 21 |
| OSM Status Updated | ||||
|---|---|---|---|---|
| (efectve date | OSM transfer | |||
| transferred to bank) | Descripton | Value | Group Value | |
| 9/22/2023 | Elliot Travelyan Thomas - Autumn Term 2023 | 50.00 | 774.08 | |
| 1/19/2024 | Kyla Talliss - Spring Term 2024 | 55.00 | 871.20 | |
| 4/28/2023 | Alfred Dedman - Summer 2023 Cub Subs | 50.00 | 328.27 | |
| 1/16/2024 | Barny Frizell - Spring 2024 Cub Subs | 55.00 | 426.08 | |
| 9/22/2023 | Gabriel Basset-Cross - Autumn Term 2023 | 50.00 | 406.32 | |
| 1/22/2024 | Rob Edwards - Spring Term 2024 | 55.00 | 232.08 |
| 4/26/2023 | Harry Baldock - Summer 2023 | 50.00 | 48.38 |
|---|---|---|---|
| 1/24/2024 | Eric Holland - Spring 2024 | 55.00 | 426.08 |
| N/A | FP STOUGHTON BEN WAKEFIELD HARR | 50.00 | N/A |
| N/A | ICS BACS 000034 | 200.00 | N/A |
| 5/5/2023 | Marcus Johnson - Summer Camp Payment 1 | 24.00 | 820.34 |
| 11/29/2023 | James Edwards - Science Centre Sleepover First Paym 30.00 | 135.05 | |
| N/A | FP WILLIAMDEDMANCUB DEDMAN AA | 35.00 | N/A |
| 11/23/2023 | Amelia Chalkley - Pantomime 2023 | 10.00 | 19.04 |
| 4/12/2023 | Summer Camp 2023 - Freya Carter | 475.00 | 462.14 |
| 5/11/2023 | Summer Camp 2023 - Elliot Wats | 475.00 | 500.64 |
| 2/8/2024 | Joe Vitulli - Frost Camp 2024: Final Payment | 30.00 | 28.95 |
| N/A | FP Hike and Sleepover FRAME LJ&PG | 40.00 | N/A |
| N/A | FP WALES - HURST X2 HURST PR+JL | 170.00 | N/A |
| N/A | Online transfer from Guildford West District S | 500.84 | N/A |
| N/A | BACS EW37703 HMRC CHARITIES | 1,514.86 | N/A |
| 3,974.70 | 5,478.65 | ||
| 16% |
of sample value. which is not considered sufficiently large to require the sample to be extended.
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Notes
P P P
P P P
P P P
P P P
P P P
P P P
Agreed to cashbook Agreed to bank statement Agreed to supporting documentation
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| P P P P P P P P P P P P P P P P P P P P P Agreed to Cubs event credit listng and price notfcaton (paid outs P P P Agreed to Cubs event credit listng and price notfcaton P P P P P P P P P P P uMiscellaneous donaton for camp costs - no evidence to support P P P P P P P P P |
ide of OSM) |
|---|---|