5[th] /10[th] Horsham Scout Group Council Annual General Meeting 17 September 2022 5[th] /10[th] Horsham Scout HQ
Present:
Beverley Bell – Chairman Drew Scarborough – Group Scout Leader Liz Ratcliffe – Treasurer
Adrian Bell, Mandy Longdon, Hayley Scarborough, Oli Tullett, Victoria Wyllie de Echeverria.
Apologies: Nicola Acres, Ray Mack, Coren Moore, Nigel Powling, Andy Thomson.
Minutes of the 2021 Annual General Meeting
The draft Minutes, having been circulated, were taken as read, accepted and were signed as a true record by the Chairman.
Chairman’s Report
Beverley said:
-
Past – it is her greatest wish as the previous GSL that every child has the opportunity to visit Brownsea Island.
-
Present – Beverley paid thanks to Drew for taking over as GSL, it is not an easy job and she commended him for his skills with the young people who have benefitted from the new GSL.
-
Future – Beverley said she would like her legacy as Chairman to be for the Group to purchase the land on which the Scout Hut is built when the lease ends in 2024.
Group Scout Leader’s Report
-
Drew announced that he has tendered his resignation as GSL and will leave the role at Christmas but remains committed to the Group and will be taking over as Section Leader of Beacon Troop.
-
Nigel Powling will also be stepping down as AGSL at Christmas.
-
The Chairman recorded her thanks to the GSL and AGSL for their commitment to the Group.
-
Andy Thomson will become a Section Assistant with Denne Troop.
-
Tim Copp will become a Section Assistant with Denne Troop.
-
Oli Tullett will take over as Denne Troop Scout Leader and Nicola Acres will become the Assistant Section Leader.
-
Mandy reported that the District AGM was on Tuesday. Neither the Chairman or GSL had been notified and commented on the lack of communication from district. The Chairman will write to the District Chairman.
Treasurer’s Report
-
The accounts for 2021/22 show a £18,500 surplus.
-
The group has been very concerned about the energy crisis and urgently needs to reduce its energy bills. The group AGREED to proceed with the quotation from Infinity Renewables for solar panels and battery for the sum of £21,919 + VAT provided that the Group receives the £5,000 grant from Horsham District Council and out energy supplier permits the solar energy.
Approval of Year-End Accounts 01/04/21 – 31/03/22
The draft year-end accounts for financial year 01/04/21 – 31/03/22 were AGREED.
Independent Examiner
The group will be looking for a new auditor for financial year 01/04/22 – 31/03/23.
| Nominations and Elections | |||||
|---|---|---|---|---|---|
| Chairman | Drew Scarborough | nominated Beverley Bell. | |||
| Treasurer | Beverley Bell proposed | that Liz | Ratcliffe be | ||
| appointed as |
the | Group | Treasurer, | ||
| UNANIMOUSLY AGREED. | |||||
| Secretary | Post vacant. | ||||
| Quarter Master | It was AGREED to | appoint Mandy Longdon as | |||
| Quartermaster. | |||||
| Caretaker | It was AGREED to | appoint Adrian | Bell. | ||
| Executive Committee Members: | The appointment |
of |
Coren | Moore | was |
| AGREED. |
| Under rule POR 3.23 iib of POR, it was AGREED that the following leaders | Under rule POR 3.23 iib of POR, it was AGREED that the following leaders |
|---|---|
| become members of the Group Scout Council and thus Trustees of the charity: | |
| Beavers | Ray Mack, Hayley Scarborough |
| Cubs | Mandy Longdon, Victoria Wyllie de Echeverria |
| Scouts | Nicola Acres, Drew Scarborough |
| Explorers | Tamsin Jupp, as the Group has a Partnership |
| Agreement with Explorers | |
| District Representative | Mandy Longdon |
Report from the District Commissioner
There was no representative present.
Date of Next Executive Committee Meeting - To be arranged
5th/10th Horsham Weald Scouts
| 5th/10th Horsham Weald Scouts | ||
|---|---|---|
| Income Activities Income Activities Income - Beacon Activities Income - Denne Denne fundraising Europa Activities Income Europa Fundraising Total Activities Income Admin Grant income (COVID-19 grants) General Inc Total Admin Camps Cub Camp 21 Inc Cub Camp Xmas 21 Inc Cub Summer Camp 22 Inc Cubs - Bank Holiday Camp 22 Camps:Cubs CNY 2022 Inc Europa IOW Easter Camp 22 Inc Higgins Halloween 21 Inc Higgins Summer Camp 20 Inc Not Summer Camp 19 Inc Not Summer Camp 2021 Inc Scout Camp 22 Inc Total Camps Donation Recycling Lions Swimathon Total Donation Gift Aid Hut Hire Montessori Total Hut Hire Subs Subs Europa Joining Fee Europa Subs Joining Fee Total Subs |
Total Unrestricted Restricted 31.03.22 funds funds 144.00 144.00 969.50 969.50 300.00 300.00 895.00 895.00 800.00 800.00 3,108.50 3,108.50 12,667.00 12,667.00 260.00 260.00 12,927.00 12,927.00 225.00 225.00 360.00 360.00 95.00 95.00 140.00 140.00 650.00 650.00 1,775.00 1,775.00 340.00 340.00 600.00 - 600.00 - 100.00 - 100.00 - 1,200.00 1,200.00 2,435.00 2,435.00 6,520.00 6,520.00 3.75 3.75 1,096.00 1,096.00 1,099.75 1,099.75 - - 26,576.76 26,576.76 26,576.76 26,576.76 14,341.09 14,341.09 300.00 300.00 2,770.00 2,770.00 220.00 220.00 17,631.09 17,631.09 Financial Acitivites As of March 31, 2022 |
Total 31.03.21 |
| 169.80 | ||
| 20,097.00 | ||
| 10,933.00 - |
||
| 6.00 | ||
| 5,190.58 | ||
| 22,308.90 | ||
| 15,952.00 |
5th/10th Horsham Weald Scouts
Financial Acitivites
| 5th/10th Horsham Weald Scouts Financial Acitivites |
||
|---|---|---|
| Income Continued…... Uniform Uniform Europa Uniform Total Uniform Total Income |
Total Unrestricted Restricted 31.03.22 funds funds As of March 31, 2022 969.98 969.98 389.25 389.25 1,359.23 1,359.23 69,222.33 69,222.33 |
Total 31.03.21 |
| 355.00 | ||
| 53,146.28 |
5th/10th Horsham Weald Scouts
Financial Acitivites
As of March 31, 2022
| Expenditures Activities All Units Exp Back to Basics Exp Beavers - Chennells Beavers - Brooker Cubs - Bennetts Cubs - Higgins Europa Scouts - Beacon Scouts - Denne Total Activities Administration Accounts/Audit Fees Capitation Europa ESU Capitation Europa Printing General Insurance Office Supplies Postage Website Total Administration Bank charges Camps Expenses Cub Camp 21 Exp Cub Summer Camp 22 Exp Cubs CNY 2022 Exp Cubs Xmas 2021 Exp Europa IOW Easter Camp 22 Exp Higgins Halloween 21 Exp Higgins Summer Camp 20 Exp Not Summer Camp 21 Exp Scout Camp 22 Exp Total Camps Expenses Total Donations Equipment Europa Activities Europa Equipment |
Total 31.03.22 6.00 102.24 121.85 185.71 147.67 108.84 71.49 18.25 1,656.25 2,418.30 412.80 8,178.00 1,276.00 43.00 1,508.45 42.00 234.42 66.00 201.60 11,962.27 311.89 201.84 121.50 320.90 254.65 1,636.50 233.73 140.00 - 1,060.20 640.22 4,329.54 548.00 263.41 1,095.55 152.12 |
Unrestricted Restricted funds funds 6.00 102.24 121.85 185.71 147.67 108.84 71.49 18.25 1,656.25 2,418.30 412.80 8,178.00 1,276.00 43.00 1,508.45 42.00 234.42 66.00 201.60 11,962.27 311.89 201.84 121.50 320.90 254.65 1,636.50 233.73 140.00 - 1,060.20 640.22 4,329.54 548.00 263.41 1,095.55 152.12 |
Total 31.03.21 |
|---|---|---|---|
| 614.74 | |||
| 10,536.67 | |||
| 85.19 | |||
| 6,650.00 - |
|||
| 114.50 | |||
| 245.95 | |||
| 96.34 | |||
| 115.50 |
5th/10th Horsham Weald Scouts
| 5th/10th Horsham Weald Scouts | |||
|---|---|---|---|
| Expenses Continued…... Premises Expenses Cleaning Electrical Works Heat and Light Insurance Rates Rent Repairs and Maintenance Telephone/Internet Total Premises Expenses Subs Refunded Uniforms Uniforms Badges - Beacon Badges - Bennetts Badges - Brooker Badges - Chennell Badges - Denne Badges - Eurpoa Badges - Higgins Badges- General Uniform Europa Total Uniforms Total Expenditures Net Operating Surplus Other Income Interest Net Surplus |
Total Unrestricted 31.03.22 funds Financial Acitivites As of March 31, 2022 7,266.56 7,266.56 510.00 510.00 5,709.48 5,709.48 2,302.90 2,302.90 384.91 384.91 170.00 170.00 9,373.35 9,373.35 944.28 944.28 26,661.48 26,661.48 250.00 250.00 932.70 932.70 63.31 63.31 59.51 59.51 57.88 57.88 51.76 51.76 10.58 10.58 151.63 151.63 291.15 291.15 691.20 691.20 456.90 456.90 2,766.62 2,766.62 50,759.18 50,759.18 18,463.15 18,463.15 6.21 6.21 18,469.36 18,469.36 |
Restricted funds - - - |
Total 31.03.21 |
| 26,931.56 | |||
| 20.00 | |||
| 454.38 | |||
| 32,564.83 | |||
| 20,581.45 10.09 |
|||
| 20,591.54 |
5th/10th Horsham Weald Scouts Financial Acitivites As of March 31, 2022
| Fixed Asset Tangible Assets Fixed Assets Total Tangible Assets Total Fixed Asset Cash at bank and in hand Cash at Bank 5th/10th Horsham Weald Scouts Europa ESU Account Savings Account Petty Cash Total Cash at Bank Total Cash at bank and in hand Current Assets Uncategorised Asset Total Current Assets Net Currrent Assets Creditors: amounts falling due within one year Trade Creditors Accounts Payable Total Trade Creditors Total Creditors: amounts falling due within one year Net current assets (Liabilities) Total net assets (liabilities) Charity funds Investment Shares (Restricted) Capital Reserve (Restricted) Retained Funds B/Fwd (Restricted) Surplus/(deficit) for year (Restricted) Retained Funds B/Fwd (Unrestricted) Surplus/(deficit) for year (Unrestricted) Total Charity funds |
At 31.03.22 1.00 1.00 1.00 49.00 2,995.41 8,574.33 69,145.69 32.12 80,796.55 80,796.55 3.40 3.40 80,799.95 - - - 80,799.95 80,800.95 200.00 25,119.59 700.00 - 36,312.00 18,469.36 80,800.95 |
At 31.03.20 |
|---|---|---|
| 1.00 | ||
| 1.00 | ||
| 1.00 49.00 4,885.38 6,352.11 51,139.48 32.12 |
||
| 62,458.09 | ||
| 62,458.09 3.40 |
||
| 3.40 | ||
| 62,461.49 130.93 |
||
| 130.93 | ||
| 130.93 | ||
| 62,330.56 | ||
| 62,331.56 | ||
| 200.00 25,119.59 700.00 - 15,720.46 20,591.54 |
||
| 62,331.59 |
Note to balance sheet
The Scout Hut, Higgins Way, Off Bennetts road, Horsham is occupied by the Group under licence from the Scout Association Trust Corporation
Under the terms of the licence, the Group is responsible for the full maintenance and repairs of the building.
The estimated building re-instatement value for insurance purposes is £665,000 exclusing VAT.
Approved by:
…..........................................................
On behalf of the Committee Dated
Independent Examination Notes 5th/10th Horsham Scout Group Year Ending 31[st] March 2022
Direction 1: Check whether the charity is eligible to have an independent examination The examiner must check to see if the charity is permitted to have an independent examination or whether it is required to have an audit by charity or company law or for any other reason. If the trustees have chosen to prepare the accounts on a receipts and payments basis, the examiner must check that the charity is eligible for receipts and payments accounts.
The charity is registered at the charities commission as a CIO under the number 305891; the objects of the CIO are to promote the development of young people in achieving their full physical, intellectual social and spiritual potentials, as individuals, as responsible citizens and as members of their local, national and international communities.
It is a CIO – Foundation registered on the 4[th] January 1912.
It is managed by 9 trustees.
| Key Stats | |||
|---|---|---|---|
| Gross assets | £481,572 | (2021: £463,204) | (2020: £442,981) |
| Net assets | £463,241 | (2021: £442,613) | (2020: £429,979) |
| Income | £69,222 | (2021: £53,146) | (2020: £89,020) |
| Expenditure | £50,972 | (2021: £32,555) | (2020: £76,019) |
A charity is required to have an audit for financial years ending on or after 31 March 2015 if either its gross income exceeds £1m, or its gross income exceeds £250,000 and the gross assets (not net assets) exceeds £3.26m.
If the gross income for the year is £25,000 or less, an independent examination is not required, but the trustees may decide to have one if they wish.
If the gross income of the charity exceeds £250,000, then only persons who are members of one of the listed bodies can undertake the examination
If the charity is not a charitable company (a charitable company incorporated under company law) then receipts and payments accounts may be prepared provided that the gross income is £250,000 or less and accruals accounts are not required by the charity’s governing document, a condition of funding, or for any other reason. If the receipts and payments option is not available or has not been taken then accruals accounts must be prepared following the applicable SORP.
Independent examination eligible by member of a professional body. The Trustees have not requested an audit. Mulberry & Co are registered statutory auditors and members of the ACCA.
Conclusion:
Independent examination eligible – as income below £1m and assets below £3.26m. Receipts and Payments may be used with independent examination
Conclusion: Independent examination eligible – Receipts & Payments basis
Direction 2: Check for any conflict of interest that prevents the examiner from carrying out their independent examination.
The examiner must not be influenced, or perceived to be influenced, by either close personal relationship with the trustees of the charity, being a major donor or having control or significant influence over a major funder to the charity, or through day to day involvement in the administration of the charity being examined. The examiner must ensure that there are no matters and no potential matters that would reasonably give rise to a perception of their independence that would affect their ability to carry out the examination in a wholly objective manner.
There are no known conflicts or related party transactions.
There are no conflicts of interest and no associations that prevent us from undertaking this assignment.
Direction 3: Record your independent examination.
The examiner must keep a record of their examination and the conclusions reached which is sufficient to allow a third party unconnected with their work to conclude that they have followed the Directions (including Directions 1 and 2)
Work undertaken:
-
Workings completed to check accounts with accounting records, bank statements.
-
Review of underlying Quickbooks data.
-
All information required for examination was available within the accounting records. No need to seek additional information.
Working papers are kept in the client folder electronically and backed up to our main cloud server. All access is via password.
Engagement letters issued August 2021.
There were no errors that required adjustment within the accounts.
The accounts did not contain large numbers of adjusting entries
Conclusion:
Our workings and conclusion contained in this report are supported by working papers held on file.
Direction 4: Plan the independent examination.
In order to plan the specific examination procedures, appropriate to the circumstances of the charity, the examiner must review:
-
the charity’s constitution
-
the way the organisation is controlled and managed
-
whether action has been taken on any previous recommendations for improvement
-
the accounting records and systems
-
the charity’s structure, its funds and how fund balances changed in the year
-
the charity’s activities in the year and spending and the financial risks the charity faces
Research carried out to understand the objectives of the charity, reviewed Trustees’ Annual Return and information contained on the Charities Commission website. There has been no change in the nature and scope of the charities activities in the year under review.
5th/10th Horsham Scout Group manages a scout group, organising activities for the participants and managing the premises owned by the organisation.
The records are neat and tidy and easy to follow. Sample testing of randomly selected items will be undertaken.
Conclusion:
My opinion is that inherent risk of error or misstatement is low.
Direction 5: Check that accounting records are kept to the required standard.
The examiner must ensure that accounting records have been kept in compliance with the relevant legislative requirements.
Accounting records are kept on computerised bookkeeping package, Quickbooks.
The accounting records are easy to follow and are up to date, there is evidence of bank reconciliations being carried out.
The charity has circa 2000 transactions per annum.
There is no evidence to suggest the Quickbooks files are not in compliance with any legislative requirements. The use of a computerised bookkeeping package lends itself to reduced bookkeeping errors and increased clarity of records. We would not recommend any change.
Conclusion:
My opinion is that the charity is keeping the correct records for a charity of this size.
Direction 6: Check that the accounts are consistent with the accounting records.
The examiner must compare the accounts of the charity with the charity’s accounting records in sufficient detail to reasonably conclude that the accounts are not materially inconsistent with the accounting records.
-
Income resources – £69,222 (2021: 53,146) - this comprises monies received to fund activities, subscription fees from participants, hire of the premises and grants received relating to COVID. No change in nature of income year on year.
-
Resources Expanded – £50,972 (2021: £32,555) – Costs are proportionate to the various streams of income.
-
Bank & Investment Balances £80,789 (2021: £62,458) – I have verified the year end bank balances.
Conclusion: Balances on the accounts are reconcilable to the underlying records
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.
The examiner must check that the trustees have considered if there were any related party transactions in the reporting period and check whether the trustees have made the disclosures required by the applicable Statement of Recommended Practice (SORP) in the notes to the accounts.
The accounts are not prepared on an accruals basis.
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.
The examiner must:
-
check whether the separate funds of the charity have been correctly accounted for and reported correctly in the accounts
-
check the reasonableness of any significant estimates or judgments that have been made in preparing the accounts
-
where accruals accounts are prepared, check that the accounting policies adopted are consistent with the applicable Statement of Recommended Practice: Accounting and Reporting by Charities (SORP) and are appropriate to the activities of the charity
Brought forward balances
- Brought forward balances only consist of the bank and reserves. Brought forward balances on these accounts in the account summary agree to the closing balances in the comparative figures.
Balance Sheet Items & Reconciliations
-
Cash Account – Cash balance has not changed year on year and does not appear to have been used at all.
-
Current Account – Agrees to bank statement apart from an immaterial difference of £7.97 and £500 misposted between the current account and Europa account. This misposting is immaterial to the accounts.
-
Europa Account – It agrees to the bank statement apart from the £500 difference discussed above.
-
Savings Account – It agrees to the bank statement
Conclusion: the balance sheet items are correct as they appear in the account summary.
Income
- All income accounts are reasonable.
Expenses
-
All expense accounts agree to the relevant schedules
-
Expenditure is in line with income received and follows similar trends to previous years.
Conclusion: I&E account balances are sound.
Direction: 9 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.
Where accruals accounts are prepared, the examiner must ensure that the disclosures about going concern required by the applicable Statement of Recommended Practice (SORP) are made and that the trustees’ assessment of going concern is reasonable given the available information. In particular the examiner must check if any material uncertainties related to events or conditions that cast significant doubt on the charity’s ability to continue as a going concern are disclosed in the notes to the accounts.
Where either receipts and payments or accruals accounts are prepared, the examiner must consider whether the trustees have assessed what invoices, bills and commitments remain outstanding at the end of the reporting period and whether the trustees have identified if they can settle these as and when they fall due.
The charity is a going concern.
Direction 10 Check the form and content of the accounts.
The examiner must carry out such procedures as the examiner considers necessary to provide a reasonable basis on which to conclude whether or not the accounts have been properly prepared. The examiner must:
-
where receipts and payments accounts have been prepared check 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; or
-
where accruals accounts are prepared check that they comply with the applicable Statement of Recommended Practice: Accounting and Reporting by Charities (SORP) and the applicable accounting standard; and
-
if the charity is a company, check that the accounts also comply with the applicable company law requirements.
Accounts report content and form checked example reports on the charity commission website. No reason to believe the accounts have not been prepared in accordance the required guidelines
Direction 11 Identify items from the analytical review of the accounts that need to be followed up for further explanation or evidence.
The examiner must carefully consider if, during the course of their examination, items were found that were material to the accounts which need further explanation or supporting evidence. If the examiner is concerned that the charity’s accounts could be materially misstated then the examiner must undertake sufficient additional work to be satisfied that any such item has been explained and correctly included in the accounts. The examiner must be alert to any related party transactions that require separate disclosure in the accounts. Where the examiner is not satisfied on any item then the examiner must refer to it in their independent examiner’s report.
Following the analytical review, there are no items that we consider require further explanation or evidence.
Direction 12 Compare the trustees’ annual report with the accounts. The examiner must compare any narrative information or figures in the trustees’ annual report with the accounts in order to identify any material inconsistency between the trustees’ annual report and the accounts
If your charity’s income is under £500,000 (and providing it doesn’t have assets worth more than £3.26million), prepare a simple report including:
-
your charity’s name, registration number, address and trustee names
-
its structure and details of how it is managed, including how it recruits trustees
-
its activities and objectives in the year
-
its achievements and performance, including reporting on its public benefit
-
a financial review including any debts and details of your reserves policy (if applicable)
-
details of any funds held as a custodian trustee
-
You can put more detail into your trustees’ annual report if you want to. You only have to send a copy to the commission with your annual return if your income is more than £25,000. But you need to send the commission a copy if it asks for it.
Direction 13 Write and sign the independent examination report.
The examiner must review the conclusions from their independent examination and then prepare and sign their independent examiner’s report. The content of their report must cover all the matters required by the 2008 Regulations. If the examiner has identified a matter of concern because one or more of the specific matters listed in the 2008 Regulations or in this Direction are present or remain unresolved then the examiner must bring it to the attention of trustees in their independent examiner’s report.
No cause for concern during the examination, nothing has come to my attention. No inconsistencies arose between accounts and the records.
Independent Examiner’s Report to the trustees of 5th/10th Horsham Scout Group
I report on the accounts of the Trust for the year ended 31[st] March 2022.
Respective responsibilities of trustees and examiner
The charity’s trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.
It is my responsibility to:
-
examine the accounts under section 145 of the Charities Act 2011
-
to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act
-
to state whether particular matters have come to my attention.
Basis of independent examiner’s report
My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the next statement.
Independent examiner’s statement
In connection with my examination, no matter has come to my attention:
-
(1) which gives me reasonable cause to believe that in any material respect the requirements:
-
a. to keep accounting records in accordance with section 130 of the 2011 Act and
-
b. to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act
-
c. have not been met or
-
(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached
Mark Mulberry BA (Hons) FCCA CTA
Mulberry & Co Registered Auditors and Tax Advisors 9 Pound Lane Godalming Surrey, GU7 1BX