## **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:** 

1. The reason for the default with the Charity Commission was presented. 

2. The 2023/2024 Year End Accounts were re-presented.  These are the same as were accepted at the October 2024 Trustee Meeting. 

3. The Examiners Report was presented. 

4. The 2023/2024 Year End Accounts were approved. 

## **Conclusions:** 

|**Action items**|**Person responsible**|**Deadline**|
|---|---|---|
|- Update return to Charity Commission and remove the<br>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 In￿m*
Member*V Wbstslptions
11.924.92
£1103140
Le55 M8n*efS*V Subs￿￿ts￿* on {Nab￿￿rtyI￿rQ*l￿r¢l
Nei membership w1W1￿$ retaw
7.556.92
12,032.50
D￿ationS
231.20
£1JlOts
Legacies
Grt Aid
7￿.84
£1.51416
Other uicom•
Sub toi•l
Grants
.nt8nance g￿1
d5Thip gram
Sub total
Fundralsifig Igros$l
Adivrt￿s
787.
¢amps
SJ6J.
£5.819.tyJ
Di51nct Event¥
22&
Even
39.ty)
£3,Q1191
Sub lotal
7,582.00
11.0gE.91
Inv8stmont In¢ome
Bank Int£￿st
Building Soc4ety Irrtere51
Thè Sec￿lASS¢￿11￿n Strth Tem Inw*rrwrt
Prop9rty Fl8nt inc(thè
Otherinvestrneni IrKom
Sub totsi
T1.93
X*79
Total Gross Income
1&197.•9
A888t an¢J Inve8unents•lAS. •tc.
Totol ￿￿pts
11,197.
25.4U.
Receipts and Payments Account
For the year
1 April 2022 to 31
Mèr¢h 2023
To
1 April 2023 to 31
March 2024
Receipts and payments
Unrestri¢tÈd fund$
Unrestricted funds

Ptyments
Charftable Paym8nts
Youln Pr0gra￿fft & AthVrt105
&91151
EJ,186.36
3.6>1.32
£4,388.73
DiSfjGt Evwis
£1,9#3.55
Events
Adult ￿dIre￿
Fent
E￿cInc4iY
1,919.87
£1.693.70
Insuranco
7JO.73
£7M16
ainle￿nce (Re￿ts 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 Ox￿11¥
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
B￿Ver$¢￿t w¢ rius L*5M#AS
S,S32.15
>5&
Cubs *c p￿5 Ca*vFk)¥ts
76&0
1,013.76
Totsi cash funds
19,623.72
28.626.02
Other monetsry assets
Un¥eareJ re￿wS
O•bts iho countyiAre￿D1a1tt¢VCw
Sub totsl
19,523.72
28,625.02

Investment assets
Inve51mtrni ￿operty- d8t81
Q￿￿ed ￿¥￿stm￿ntS
OlherinYèStmBDts-dthail
Sub total
Non monetary assets for charity's own use
Badge siock
S￿P
Othersio
Land and
Motor¥ehide5
Scoubry awym*rrt. luMrt￿o thc
IYhBr
Sub toiai
undea￿￿ tr￿￿S
Exwnw Wt ￿t
Subs￿￿10n$ 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~~<br>~~Nt l~~||
||~~ccouns ave een prepare~~<br>~~oe ony - no~~<br>~~Pitd if  i <£250k d~~||
||~~erme  gross ncome , an exp~~<br>~~ht//tk/it~~||
||~~ps:www.scous.org.u...requremen~~||
||~~I  PDF  iil f i  d/~~<br>||
|2|||
||~~s a  or smar o pror year approves~~<br>Are copies of the Trustee minutes for the y<br><br>~~F th St Ft C it i th S~~||
|3|||
|4|||
||~~or e cous ros amp receps n e~~<br>~~I th  if  f th dlii~~||
||~~s ere a specc reason or e ecnng~~<br>~~W dditl ft d fl t~~||
||~~I th  ttt ilbl f th if~~<br>~~ere aonars anna paymens co~~||
|5|||
||~~s ere a saemen avaae or e ga~~<br> ~~W  i bt t  il~~||
|6|||
||~~as any ncome sujec o any speca res~~<br> ~~Samples Needed~~<br>~~Payments~~<br>~~Beavers CA~~<br>~~1/9/2024~~<br>~~Cubs CA~~<br>~~10/17/2023~~<br>~~Cubs CA~~<br>~~5/31/2023~~<br>~~Capitaton CA~~<br>~~3/27/2024~~<br>~~Beavers CA~~<br>~~7/31/2023~~<br>~~Explorers CA~~<br>~~10/25/2023~~<br>~~Capitaton CA~~<br>~~2/15/2024~~<br>~~Capitaton CA~~<br>~~12/5/2023~~<br>~~Receipts (OSM)~~<br>~~Beavers~~<br>~~Elliot Travely~~<br>~~Beavers~~<br>~~Kyla Talliss - S~~<br>~~Cubs~~<br>~~Alfred Dedma~~<br>~~Cubs~~<br>~~Barny Frizell -~~<br>~~Scouts~~<br>~~Gabriel Basset~~<br>~~Scouts~~<br>~~Rob Edwards~~<br>~~Explorers~~<br>~~Harry Baldock~~<br>~~Explorers~~<br>~~Eric Holland -~~<br>~~Beavers OSM~~<br>~~4/27/2023~~<br>~~Beavers OSM~~<br>~~11/21/2023~~<br>~~Scouts OSM~~<br>~~3/31/2023~~<br>~~Scouts OSM~~<br>~~4/29/2023~~<br>~~Scouts OSM~~<br>~~2/1/2024~~<br>~~Receipts (Bank)~~||
|7|~~Samples Needed~~<br>~~Payments~~<br>~~Beavers CA~~<br>~~Cubs CA~~<br>~~Cubs CA~~<br>~~Capitaton CA~~<br>~~Beavers CA~~<br>~~Explorers CA~~<br>~~Capitaton CA~~<br>~~Capitaton CA~~<br>~~Receipts (OSM)~~<br>~~Beavers~~<br>~~Beavers~~<br>~~Cubs~~<br>~~Cubs~~<br>~~Scouts~~<br>~~Scouts~~<br>~~Explorers~~<br>~~Explorers~~<br>~~Beavers OSM~~<br>~~Beavers OSM~~<br>~~Scouts OSM~~<br>~~Scouts OSM~~<br>~~Scouts OSM~~<br>~~Receipts (Bank)~~||
|||~~o ravey~~<br>~~Kl Tlli  S~~|
|||~~ya ass -~~<br>~~Alfd Dd~~|
|||~~re ema~~<br>~~B Fill~~|
|||~~arny rze -~~<br>~~Gbil Bt~~|
|||~~are asse~~<br>~~Rb Edd~~|
|||~~o wars~~<br>~~H Bldk~~|
|||~~arry aoc~~<br>~~Ei Hlld~~|
|||~~rc oan -~~<br>~~4/27/2023~~<br>~~11/21/2023~~<br>~~3/31/2023~~<br>~~4/29/2023~~<br>~~2/1/2024~~|





|~~Gold CA~~<br>~~Explorers CA~~<br>~~Scouts CA~~<br>~~Explorers CA~~<br>~~Gold CA~~<br>~~Gold CA~~|~~8/7/2023~~<br>~~10/13/2023~~|~~8/7/2023~~<br>~~10/13/2023~~|~~8/7/2023~~|
|---|---|---|---|
||~~10/11/2023~~|||
||~~10/10/2023~~|||
||~~11/9/2023~~<br>~~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~~<br>~~ICS BACS 000034~~<br>~~FP Hike and Sleepover FRAME LJ&PG (Explorer Camp)~~<br>~~FP WALES - HURST X2 HURST PR+JL~~<br>~~Online transfer from Guildford West District S~~<br>~~BACS EW37703 HMRC CHARITIES~~|~~5000~~|
|---|---|
||~~.~~<br>~~200.00~~<br>~~4000~~|
||~~.~~<br>~~170.00~~<br>~~500.84~~<br>~~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**<br>**Gold CA**|**Beavers**<br>**Beavers OSM**|
|---|---|---|
|Apr-2023<br>May-2023<br>Jun-2023<br>Jul-2023|50.00<br>-<br>-<br>-|-<br>1,050.00<br>-<br>-|
|Aug-2023<br>Sep-2023<br>Oct-2023<br>Nov-2023|50.00<br>-<br>-<br>-|-<br>1,050.00<br>50.00<br>50.00|
|Dec-2023<br>Jan-2024<br>Feb-2024<br>Mar-2024|50.00<br>-<br>-<br>-|-<br>1,210.00<br>110.00<br>82.50|
|Other<br>Implied memberships<br>Term 1<br>Term 2<br>Term 3|150.00|3,602.50<br>21.00 Beavers<br>23.00 Beavers<br>25.50 Beavers|



Income fluctuations appear reasonable 

2 **Other Receipts** 

**Activities** 

**Beavers** 



|**Beavers OSM**<br>Mar-2023<br>**Camp**<br>**District**<br>**Events**<br>Apr-2023<br>216.00                    -                     -<br>May-2023<br>360.00                    -                     -<br>Jun-2023<br>288.00                    -                     -<br>Jul-2023<br>-                      -                     -<br>Aug-2023<br>-                      -                     -<br>Sep-2023<br>-                35.00                   -<br>Oct-2023<br>-                15.00           165.00<br>Nov-2023<br>-                      -             375.00<br>Dec-2023<br>-                      -             677.00<br>Jan-2024<br>-                      -             440.00<br>Feb-2024<br>-                      -               70.00<br>Mar-2024<br>-                      -             128.00<br>Other<br>864.00<br>50.00<br>1,855.00<br>**2,769.00**<br>Proof in Total<br>Sleepover<br>Fee<br>48.00                2.50             15.00<br>Atendees<br>18<br>20<br>21<br>Total<br>864.00              50.00           315.00<br>Science Museum<br>Fee<br>55.00<br>Atendees<br>22<br>Total<br>1,210.00<br>Bowling<br>Fee<br>6.00<br>Atendees<br>22<br>Total<br>132.00<br>Brickies<br>Fee<br>3.00<br>Atendees<br>23<br>Total<br>69.00<br>Wats Gallery<br>Fee<br>4.00<br>Atendees<br>32<br>Total<br>128.00<br>Prior year receipts<br>864.00              50.00       1,854.00<br>Dif<br>-                      -                 1.00|**Beavers OSM**<br>**Camp**<br>**District**<br>216.00                    -<br>360.00                    -<br>288.00                    -<br>-                      -<br>-                      -<br>-                35.00<br>-                15.00<br>-                      -<br>-                      -<br>-                      -<br>-                      -<br>-                      -|**Beavers OSM**<br>**Camp**<br>**District**<br>216.00                    -<br>360.00                    -<br>288.00                    -<br>-                      -<br>-                      -<br>-                35.00<br>-                15.00<br>-                      -<br>-                      -<br>-                      -<br>-                      -<br>-                      -|**Beavers OSM**<br>**Camp**<br>**District**<br>216.00                    -<br>360.00                    -<br>288.00                    -<br>-                      -<br>-                      -<br>-                35.00<br>-                15.00<br>-                      -<br>-                      -<br>-                      -<br>-                      -<br>-                      -|**Events**<br>-<br>-<br>-<br>-<br>-<br>-<br>165.00<br>375.00<br>677.00<br>440.00<br>70.00<br>128.00|**Events**<br>-<br>-<br>-<br>-<br>-<br>-<br>165.00<br>375.00<br>677.00<br>440.00<br>70.00<br>128.00|
|---|---|---|---|---|---|
||864.00<br>50.00<br>**2,769.00**<br>48.00                2.50<br>18<br>20|||1,855.00<br>Sleepover||
|||||15.00<br>21||
||||55.00<br>22|||
||||1,210.00<br>Bowling<br>6.00<br>22|||
||||||6.00<br>22|
||||<br>||132.00<br>Brickies<br>3.00<br>23|
||||69.00<br>Wats Gallery|||
||||<br>4.00<br>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**<br>**Cubs OSM**|**Scouts**<br>**Exp**<br>**Exp**<br>**Scouts OSM**<br>**Explorers OSM**<br>**Explorers CA**|**Scouts**<br>**Exp**<br>**Exp**<br>**Scouts OSM**<br>**Explorers OSM**<br>**Explorers CA**|**Scouts**<br>**Exp**<br>**Exp**<br>**Scouts OSM**<br>**Explorers OSM**<br>**Explorers CA**|
|---|---|---|---|
|200.00<br>850.00<br>150.00<br>50.00|-<br>800.00<br>50.00<br>-|400.00<br>250.00<br>-<br>-|-<br>-<br>-<br>-|
|-<br>1,100.00<br>-<br>-|-<br>500.00<br>100.00<br>-|-<br>450.00<br>50.00<br>-|-<br>-<br>200.00<br>-|
|-|-|50.00|-|
|1,320.00<br>-<br>-|770.00<br>-<br>55.00|660.00<br>220.00<br>55.00|-<br>-<br>-|
|3,670.00<br>25.00 Cubs<br>22.00 Cubs<br>24.00 Cubs|2,275.00<br>17.00 Scouts<br>12.00 Scouts<br>15.00 Scouts|2,135.00|200.00<br>13.00 Explorers<br>15.00 Explorers<br>17.00 Explorers|



**Cubs** 

**Sco** 



|**Cubs OSM**<br>**Cubs CA**<br>**Gold CA**<br>**Cash**<br>**Camp**<br>**District**<br>**Events**<br>**Events**<br>**D. Camp**<br>**Unknown**<br>160.00          90.00                   -                  -            70.00<br>280.00          15.00                   -                  -                   -<br>-          170.00                   -                  -                   -<br>-                   -                     -                  -            35.00<br>-                   -                     -                  -                   -<br>-          765.00                   -                  -                   -<br>-            90.00                   -                  -            35.00<br>-                   -            210.00                -                   -<br>-                   -                     -         130.00                 -<br>-                   -            715.00                -            35.00<br>27.41<br>-                   -                     -                  -                   -<br>-                   -              70.00                -                   -<br>-                   -                     -<br>440.00<br>1,130.00<br>995.00<br>130.00<br>175.00<br>27.41<br>**2,897.41**<br>Scram<br>Pantomime<br>Pantomime Cap<br>20.00          25.00            10.00         10.00          35.00<br>22<br>17<br>21<br>13<br>5<br>440.00        425.00          210.00       130.00        175.00<br>District<br>nce Museum<br>45.00            55.00<br>19<br>13<br>855.00          715.00<br>Bowling<br>5.00<br>14<br>70.00|**Cubs OSM**<br>**Cubs CA**<br>**Gold CA**<br>**Cash**<br>**Camp**<br>**District**<br>**Events**<br>**Events**<br>**D. Camp**<br>**Unknown**<br>160.00          90.00                   -                  -            70.00<br>280.00          15.00                   -                  -                   -<br>-          170.00                   -                  -                   -<br>-                   -                     -                  -            35.00<br>-                   -                     -                  -                   -<br>-          765.00                   -                  -                   -<br>-            90.00                   -                  -            35.00<br>-                   -            210.00                -                   -<br>-                   -                     -         130.00                 -<br>-                   -            715.00                -            35.00<br>27.41<br>-                   -                     -                  -                   -<br>-                   -              70.00                -                   -<br>-                   -                     -<br>440.00<br>1,130.00<br>995.00<br>130.00<br>175.00<br>27.41<br>**2,897.41**<br>Scram<br>Pantomime<br>Pantomime Cap<br>20.00          25.00            10.00         10.00          35.00<br>22<br>17<br>21<br>13<br>5<br>440.00        425.00          210.00       130.00        175.00<br>District<br>nce Museum<br>45.00            55.00<br>19<br>13<br>855.00          715.00<br>Bowling<br>5.00<br>14<br>70.00|**Cubs OSM**<br>**Cubs CA**<br>**Gold CA**<br>**Cash**<br>**Camp**<br>**District**<br>**Events**<br>**Events**<br>**D. Camp**<br>**Unknown**<br>160.00          90.00                   -                  -            70.00<br>280.00          15.00                   -                  -                   -<br>-          170.00                   -                  -                   -<br>-                   -                     -                  -            35.00<br>-                   -                     -                  -                   -<br>-          765.00                   -                  -                   -<br>-            90.00                   -                  -            35.00<br>-                   -            210.00                -                   -<br>-                   -                     -         130.00                 -<br>-                   -            715.00                -            35.00<br>27.41<br>-                   -                     -                  -                   -<br>-                   -              70.00                -                   -<br>-                   -                     -<br>440.00<br>1,130.00<br>995.00<br>130.00<br>175.00<br>27.41<br>**2,897.41**<br>Scram<br>Pantomime<br>Pantomime Cap<br>20.00          25.00            10.00         10.00          35.00<br>22<br>17<br>21<br>13<br>5<br>440.00        425.00          210.00       130.00        175.00<br>District<br>nce Museum<br>45.00            55.00<br>19<br>13<br>855.00          715.00<br>Bowling<br>5.00<br>14<br>70.00|**Cubs OSM**<br>**Cubs CA**<br>**Gold CA**<br>**Cash**<br>**Camp**<br>**District**<br>**Events**<br>**Events**<br>**D. Camp**<br>**Unknown**<br>160.00          90.00                   -                  -            70.00<br>280.00          15.00                   -                  -                   -<br>-          170.00                   -                  -                   -<br>-                   -                     -                  -            35.00<br>-                   -                     -                  -                   -<br>-          765.00                   -                  -                   -<br>-            90.00                   -                  -            35.00<br>-                   -            210.00                -                   -<br>-                   -                     -         130.00                 -<br>-                   -            715.00                -            35.00<br>27.41<br>-                   -                     -                  -                   -<br>-                   -              70.00                -                   -<br>-                   -                     -<br>440.00<br>1,130.00<br>995.00<br>130.00<br>175.00<br>27.41<br>**2,897.41**<br>Scram<br>Pantomime<br>Pantomime Cap<br>20.00          25.00            10.00         10.00          35.00<br>22<br>17<br>21<br>13<br>5<br>440.00        425.00          210.00       130.00        175.00<br>District<br>nce Museum<br>45.00            55.00<br>19<br>13<br>855.00          715.00<br>Bowling<br>5.00<br>14<br>70.00|**Scouts**<br>**Camp**<br>1,425.00<br>1,900.00<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>3,325.00<br>**4,240.50**<br>475.00<br>7<br>3,325.00|
|---|---|---|---|---|
|440.00|<br>||||
|||45.00<br>19|||
|||855.00|<br>||
||||||



|-150<br>1,130.00          995.00       130.00        175.00                 -<br>-                     -                  -                   -            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**<br>**Scouts CA**<br>**District**<br>-            5.50<br>-                 -<br>-                 -<br>-                 -<br>-                 -<br>175.00               -<br>125.00        40.00<br>30.00               -<br>225.00               -<br>135.00               -<br>165.00               -<br>15.00               -<br>870.00<br>45.50<br>Guildford<br>35.00<br>6<br>210.00<br>Frost<br>75.00<br>8<br>600.00|**Explorers CA**<br>-<br>-<br>-<br>-<br>-<br>255.00<br>935.00<br>-<br>-<br>-<br>-<br>-<br>1,190.00<br>**1,190.00**<br>Camp Rec<br>85.00<br>14<br>1,190.00|1,966.50<br>2,555.00<br>458.00<br>35.00<br>-<br>1,230.00<br>1,405.00<br>615.00<br>1,032.00<br>1,352.41<br>235.00<br>213.00<br>-<br>11,096.91Agreed to "Spend" schedule|
|---|---|---|
||||
|<br>|||
||||



|825.00               -<br>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 

|<br>Opening balances<br>Payments Capitation<br>GOLD<br>Payments Group<br>Payments Beavers<br>Payments Cubs<br>Payments Scouts<br>Payments Explorers<br>Total Payments<br>Receipts Capitation<br>GOLD<br>Receipts Group<br>Receipts Beavers<br>Receipts Cubs<br>Receipts Scouts<br>Receipts Explorers<br>Total Reeipts<br>Closing balances<br>Unpresented items<br>Payments<br>Receipts<br>Revised c/bk balance<br>Per bank a/c statement<br>Difference<br>Total<br>OPENING BALANCES<br>01/04/2023<br>BEAVERS<br>CUBS<br>SCOUTS<br>EXPLORERS<br>GROUP CAP ACCT<br>GROUP GOLD ACCT<br>TOTAL||chq & deposit<br>£19,444.77<br>£0.00<br>£6,188.96<br>£1,947.43<br>£3,181.73<br>£3,180.30<br>£1,777.82<br>£16,276.24<br>£12,032.50<br>£2,354.49<br>£2,769.00<br>£2,870.00<br>£4,240.50<br>£1,190.00<br>£25,456.49<br>£28,625.02<br>£5,966.01<br>£0.00<br>£34,591.03<br>£28,625.02<br>£5,966.01<br>BANK<br>£5,476.15<br>£745.14<br>£2,016.02<br>£1,984.29<br>£2,558.01<br>£6,665.16<br>£19,444.77<br>P<br>P<br>P<br>P<br>P<br>P<br>^<br>P<br>P<br>P<br>P<br>P<br>P<br>^<br>^<br>P<br>P<br>P<br>P<br>P<br>P<br>P|CASH<br>£78.95<br>£0.00<br>£0.00<br>£0.00<br>£106.36<br>£0.00<br>£0.00<br>£106.36<br>£0.00<br>£0.00<br>£0.00<br>£27.41<br>£0.00<br>£0.00<br>£27.41<br>£0.00<br>£0.00<br>£0.00<br>£0.00<br>CASH<br>£56.00<br>£22.95<br>£0.00<br>£0.00<br>£0.00<br>£0.00<br>£78.95<br>P<br>^<br>P<br>^<br>^<br>P<br>P<br>P|TOTAL<br>£19,523.72<br>£0.00<br>£6,188.96<br>£1,947.43<br>£3,288.09<br>£3,180.30<br>£1,777.82<br>£16,382.60<br>£12,032.50<br>£2,354.49<br>£2,769.00<br>£2,897.41<br>£4,240.50<br>£1,190.00<br>£25,483.90<br>£28,625.02<br>£34,591.03<br>£28,625.02<br>£5,966.01<br>TOTAL<br>£5,532.15<br>£768.09<br>£2,016.02<br>£1,984.29<br>£2,558.01<br>£6,665.16<br>£19,523.72<br>^<br>^<br><<br><<br><<br><<br><<br>^|
|---|---|---|---|---|





|CLOSING BALANCES<br>BANK<br>CASH<br>31/03/2024<br>BEAVERS<br>£6,955.53<br>£0.00<br>CUBS<br>£1,013.76<br>£0.00<br>SCOUTS<br>£1,726.45<br>£0.00<br>EXPLORERS<br>£3,608.88<br>£0.00<br>GROUP CAP ACCT<br>£6,013.42<br>£0.00<br>GROUP GOLD ACCT<br>£9,306.98<br>£0.00<br>TOTAL<br>£28,625.02<br>£0.00<br>UNPRESENTED<br>Payments<br>Receipts<br>BEAVERS<br>£620.67<br>CUBS<br>£288.87<br>SCOUTS<br>£384.47<br>EXPLORERS<br>£190.00<br>GROUP<br>£4,482.00<br>TOTAL<br>£5,966.01<br>£0.00<br>P<br>P<br>P<br>P<br>P<br>P<br>^<br>^<br>^<br>^<br>^<br>^<br>^<br>^<br>^<br>^|TOTAL<br>£6,955.53<br>£1,013.76<br>£1,726.45<br>£3,608.88<br>£6,013.42<br>£9,306.98<br>£28,625.02<br>^<br><<br><|
|---|---|





P Agreed to statement 

P Agreed to cashbook 

P Agreed to PY accounts workings 

< 

^ Casts 

< X-Casts 

< 

< 

< 

< 



**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<br>Beaver Payments<br>Cub Payments<br>Scout Payments<br>Explorer Payments<br>Group Payments|0.00<br>1,947.43<br>3,288.09<br>3,180.30<br>1,777.82<br>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%<br>12%<br>20%<br>19%<br>11%<br>38%|**Sample**<br>0<br>1<br>2<br>2<br>1<br>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<br>Online transfer to N R HAYWOOD ESQ Hut Doors<br>Online transfer to Unity Insurance Services 128722989|351.83P<br>P<br>P<br>1,625.00P<br>P<br>P<br>712.15P<br>P<br>P<br>6,878.95<br>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<br>Beaver Receipts<br>Cub Receipts<br>Scout Receipts<br>Explorer Receipts<br>Group Receipts|12,032.50<br>2,769.00<br>2,897.41<br>4,240.50<br>1,190.00<br>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%<br>11%<br>11%<br>17%<br>5%<br>9%|**Sample**<br>10<br>2<br>2<br>4<br>1<br>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. 





**----- Start of picture text -----**<br>
Notes<br>P P P<br>P P P<br>P P P<br>P P P<br>P P P<br>P P P<br>Agreed to cashbook Agreed to bank statement Agreed to supporting documentation<br>**----- End of picture text -----**<br>




|P<br>P<br>P<br>P<br>P<br>P<br>P<br>P<br>P<br>P<br>P<br>P<br>P<br>P<br>P<br>P<br>P<br>P<br>P<br>P<br>P<br>Agreed to Cubs event credit listng and price notfcaton (paid outs<br>P<br>P<br>P<br>Agreed to Cubs event credit listng and price notfcaton<br>P<br>P<br>P<br>P<br>P<br>P<br>P<br>P<br>P<br>P<br>P<br>uMiscellaneous donaton for camp costs - no evidence to support<br>P<br>P<br>P<br>P<br>P<br>P<br>P<br>P<br>P|ide of OSM)|
|---|---|