## **4[th] ROMSEY (Bramshaw) SCOUT GROUP**
# **Trustees Annual Report for the year ended 31st March 2024**
## **Reference and Administration Details**
4[th ] Romsey (Bramshaw) Scout Group is a registered charity (registration number 308215) and is situated at Howard Chandler Scout Hut, Lyndhurst Road, Landford, SP5 2DW
The following acted as trustees during the year:
Louise Forgan Group Chair John Heagren Group Scout Leader Catherine Bryant Group Treasurer Emma Ginns Trustee Lizzie Paton Trustee Nigel Webster Trustee Chris Collins Trustee Gideon Aymes Trustee Louise Abbott Trustee
## **Structure, Governance and Management**
The Group's governing documents are those of The Scout Association. These consist of a Royal Charter which in turn gives authority to the bye-laws and to The Policy, Organisation and Rules of The Association.
The Group is a trust established under rules that are common to all scout groups.
The Trustees are appointed in accordance with the Policy, Organisation and Rules of The Scout Association.
The Group is managed by the Group Trustee Board, the members of which are the 'Charity Trustees' of the Scout Group which is an educational charity. As charity trustees they are responsible for complying with legislation applicable to charities. This includes the registration, keeping proper accounts and making returns to the Charity Commission as appropriate.
The Group Trustee Board exists to make sure the charity is wellmanaged, risks are assessed and mitigated, buildings and equipment are
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in good working order, and everyone follows legal requirements and the organisation's policies and rules. Their support helps other volunteers run high-quality and safe programmes that gives young people skills for life.
## **Risk and Internal Control**
Although we are yet to fully complete our risk register, the Group Trustee Board has identified the major risks to which they believe the Group is exposed, we are currently reviewing the risks and are coming up with a plan to mitigate against them. The main areas of concern that have been identified are:
Damage to the building, property and equipment. The Group would request the use of buildings, property and equipment from neighbouring organisations such as the church, community centre and other Scout Groups. Similar reciprocal arrangements exist with these organisations. The Group has sufficient buildings and contents insurance in place to mitigate against permanent loss.
Injury to leaders, helpers, supporters and members. The Group through the capitation fees contributes to the Scout Association's national accident insurance policy. Risk Assessments are undertaken before all activities.
Reduced income from fundraising. The Group is primarily reliant upon income from subscriptions and fundraising. The group does hold a reserve to ensure the continuity of activities should there be a major reduction in income. The Board could raise the value of subscriptions to increase the income to the group on an ongoing basis, either temporarily or permanently.
Reduction or loss of leaders. The group is totally reliant upon volunteers to run and administer the activities of the group. If there was a reduction in the number of leaders to an unacceptable level in a particular section or the group as a whole then there would have to be a contraction, consolidation or closure of a section. In the worst case scenario the complete closure of the Group.
Reduction or loss of members. The Group provides activities for all young people aged 6 to 18. If there was a reduction in membership in a particular section or the group as whole then there would have to be a contraction, consolidation or closure of a section. In the worst case scenario, the complete closure of the Group.
The group has in place systems of internal controls that are designed to provide reasonable assurance against material mismanagement or loss,
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these include 2 signatories for all payments and comprehensive insurance policies to ensure that insurable risks are covered.
## **Objectives and Activities**
## The Purpose of Scouting
Scouting exists to actively engage and support young people in their personal development, empowering them to make a positive contribution to society.
## **The Values of Scouting**
As Scouts we are guided by these values:
Integrity - We act with integrity; we are honest, trustworthy and loyal.
Respect - We have self-respect and respect for others.
Care - we support others and take care of the world in Which WA live. Belief - We explore our faiths, beliefs and attitudes.
Co-operation - We make a positive difference; we co-operate with others and make friends.
## **The Scout Method**
Scouting takes place when young people, in partnership with adults, work together based on the values of Scouting and:
- enjoy what they are doing and have fun
- take part in activities indoors and outdoors
- learn by doing
- share in spiritual reflection
- take responsibility and make choices
- undertake new and challenging activities
- make and live by their Promise. '
## **Public Benefit Statement**
The Group meets the Charity Commission's public benefit criteria under both the advancement of education and the advancement of citizenship or community development headings.
Under the Charities Act 2011, 4th Romsey Scout Group is required to demonstrate that its aims are for the public benefit. The Group Trustee Board confirms that it has taken account of the Charity Commission's general guidance on public benefit and that in its assessment the Group
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has met the public benefit criteria. Two principles demonstrate that Scouting's aims are for the public benefit; the advancement of education and the advancement of citizenship or community development:
Principle la: Scouting enables young people to develop towards their full potential
Principle the clear link between the benefits for young people 1b: and the purpose of Scouting
Principle Ic: the safety of young people is taken very seriously and the benefits Scouting activities provide far outweigh the risks.
Principle the aim of Scouting refers to young people and the 2a: beneficiaries, aged between 6 and 25. Principle full scouting membership is restricted to young people 2b: who are willing to make the Scout Promise.
Principle 2c: 4[th] Romsey (Bramshaw) Scout Group does not exclude those in poverty from its
benefits. While the Group charges a subscription to members, the benefits of Scouting are not restricted by the ability to pay. Locally there are arrangements to waive subscriptions and other costs for young people who cannot afford to pay.
Principle 2d: any private benefits from Scouting are incidental.
## **Achievements and Performance**
-We have started to setup a risk register to ensure our group is not at risk.
-We held our second Big Help out day ensuring the grounds are kept up together, extending to longevity of the hut by painting, clearing gutters, clearing dead trees.
-The Trustee board now uses a central repository via Online Scout Manager for storing sensitive information.
-We have slowly started to use @bramshawscouts.org email addresses instead of personal ones, to ensure better compliance with GDPR.
-Our kitchen is still nearly finished, and will be fully completed soon, just needs a final lick of paint in places.
## **Reserves Policy**
The Group's policy on reserves is to hold sufficient resources to continue the charitable activities of the group should income and fundraising activities fall short. The Group Trustee Board considers that the group should hold approximately £20000. This requirement is factored into the financial review undertaken by the Group Trustee Board each year and
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the annual subscriptions are reassessed and set at an appropriate level to maintain a reserve in line with this policy.
## **Investment Policy**
The Group's income and expenditure is small and as a consequence does not have sufficient funds to invest in longer-term investments such as stocks and shares. The Group has therefore adopted a low risk strategy to the investment of its funds. All funds are held in cash using a mainstream bank, Nat West, in a Community Account and an instant access, interest payable Business Reserve
## **Financial Review**
We have had a very good year. The accounts have been drawn up on a cash accounting receipts and payments basis as in previous years. The accounts for the year to 31st March 2024 report an increase of £4349 **.**
In accordance with the POR (Policy Organisation & Rules) of the Scout Association, the Census payments are offset against subscriptions. 2024 subscription income was £11418. This rise is partly due more youngsters attending, but also because in January, we made the decision to modestly increase subs to £13 a month from £10 a month for all sections.
In August we held a very successful Summer Fayre. Combined with the Splottery we had a record profit of nearly £8000. We are planning and organising another Summer Fayre on Nomansland Green on Bank Holiday Monday, 26[th] August.
Gift Aid also increased from HMRC, raising over £1572, nearly a third more than the previous year. This is a great improvement, and we thank all parents and carers for signing up this year. It is so simple for us to administer, so please consider signing up if you don’t already.
If any parents who would like to nominate 4th Romsey in their company’s matched funding, please get in touch! We also have Easy Fundraising with Amazon. Please get in touch for more details.
Capitation (Census) is our membership fee to the Scouts Association and includes a levy to the district, county and national HQ. It is by far the largest outgoing we have at £5624. This, I suppose, is a sign of how well the group is doing, with almost 100 young people on roll.
Other major costs this year have been repairs to the van. The van is invaluable to all sections, so it is important we keep it in good condition.
Energy and insurance are as ever expensive, but obviously necessary. The Group’s contract with SSE has recently ended and as a result the Trustee
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Board has recently looked to change to Octopus Energy, which should more or less halve our energy costs.
The Scout hut is in need of a new roof, with quotes in the region of £15000. To do this we would have to use most of our reserves, so we are aiming to apply for grant funding this financial year. Unfortunately recent grant applications to the National Lottery and Wiltshire Community Fund were unsuccessful, but we have a long list of other places to try.
## **Programme of activities**
Our sections continue to enjoy and develop through the exciting and varied programme that is offered for Squirrels, Beavers, Cubs and Scouts. 4[th] Romsey (Bramshaw) Scout Group also hosts an Explorer Scout Unit, which enables our young people to continue through Scouting until the age of 18. Our leaders continue to invest significant amounts of time and energy in providing a rewarding and enriching programme of activities for all members.
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## **4th Romsey Scout Group (Charity no. 308215) Receipts and payments account**
**For the year from**
4/1/2023
## **Receipts and payments**
## **Unrestricted funds**
**£**
## **Receipts**
|**Receipts**|**Unrestricted funds**
**£**|
|---|---|
|**Donations, legacies and similar income**||
|All sections income events, trips, camps etc)|9904.37
11418.00
1572.72|
|Subs||
|HMRC Gift Aid||
|Other similar income|**-**|
|**Sub total**|**22,895**|
|**Grants**||
|Building grants|**-**|
||**-**|
|**Sub total**|**-**|
|**Fundraising events(gross)**||
|Online shopping commisons|161.10
11087.78
520.47|
|Summer Fayre and Splottery||
|Donation La Ronde||
|**Sub total**
**_Total Gross Income_**
**Asset and investment sales, etc.**
**_Total receipts_**|**11,769**|
|||
||**34,664**|
|||
||**-**|
|||
||**34,664**|
# **4th Romsey Scout Group (Charity no. 308215) Receipts and payments account**
Year start date
**For the year from**
4/1/2023
## **Receipts and payments**
**0**
**Unrestricted funds £**
## **Payments**
|Capitation 2024|5623.80|
|---|---|
|Hut and volunteer insurance|686.48
410.32
3749.97
1585.23
52.52
14706.62
111.92
240.00
169.43|
|Building and maintenance costs||
|Van costs||
|Energy SSE||
|Pennon Water||
|Individual sections meeting costs, events, trips, camps||
|Presents||
|Ace Liftaway waste||
|Fire safety certificates||
||**-**|
||**-**|
|**Sub total**|**27,336**|
|**Fundraising expenses**||
|Summer Fayre and Splottery costs|2979.23|
|Detail 2|**-**|
|Detail 3|**-**|
|Other fundraisingcosts|**-**|
|**Sub total**|**2,979**|
|**_Total Gross Expenditure_**
**Asset and investment purchases, etc.**
**_Total payments_**
**_Net of receipts/(payments)_**
**Cash funds last year end**
**_Cash funds this year end_**||
||**30,316**|
|||
||**-**|
|||
||**30,316**|
|||
||**4,349**|
||**-**|
||**4,349**|
# **4th Romsey Scout Group (Charity no. 308215) Receipts and payments account**
**For the year from**
**4/1/2023**
## **Statement of assets and liabilities at the end of the year**
**3/31/2024 Unrestricted funds**
**£**
||**3/31/2024**
**Unrestricted funds**
**£**|
|---|---|
|**Cash funds**||
|Bank current account|1,324.55|
|Bank deposit account|20,312|
|Buildingsocietyaccount|**-**|
|The Scout Association Short Term Investment Service|**-**|
|Cash/Floats|**-**|
|**Total cash funds**|**21,637**|
|||
|**Other monetary assets**||
|Tax claim|**-**|
|Debts due from the County/Area/District/Group|**-**|
|Insurance claim|**-**|
|**Sub total**|**-**|
|**Investment assets**||
|Investmentproperty- detail|**-**|
|Quoted investments|**-**|
|Other investments - detail|**-**|
|**Sub total**|**-**|
|**Non monetary assets for charity's own use**||
|Badge stock|**-**|
|Shopstock|**-**|
|Other stock|**-**|
|Land and buildings|**199,584**|
|Motor vehicles|**-**|
|Scoutingequipment,furniture etc|**19,000**|
|Other|**-**|
|**Sub total**|**218,584**|
|**Liabilities**||
|Accounts notyetpaid|**-**|
|Expenses incurred but not invoiced|**-**|
|Subscriptions notyetpaid|**-**|
|Loan - detail|**-**|
|Other liabilities|**-**|
|**Sub total**|**-**|
|||
|**Total net assets**|**240,221**|
**The above receipts and payments account and statement of assets and liabilities were approved by the Trustees on 25th June 2024 (the date of the Executive Committee meeting that approved the accounts) and signed on their behalf by**
Treasurer
Signature
Chair
4th Romsey 2023/24
l. Check cash book(s) balance at the start of the year agrees with
previous accounts. ALTIIEED
2. Vouch a selection of payments including reimbursement of
expenses. SCRUTINISED 41 PAYMENTS INCLUDING
RI.1 MBURSEMENT OF EXPENSES-FOUND tN ORDER
EXCEPT PAYMEMNT N63 OVERPAID BY £1.35
3.Vouch a selection of receipts. SAMPLE OF 22 ENTRIES
AGIILLD Vtr I 111 BANK S I A I EMENT AND WHERE
RELEVANT EMAIL CONFIRMATIONS.
INVOICE FOR £10 LOCKERBY EXPLORERS NOT YET
PAID
NB MAJORITY OF RECEIPTS ARE CREDITS
TRANSFERRED DIRECTLY INTO THE CURRENT
ACCOUNT FROM GO CARDLESS (OSM)
4.Test entries with bank statements. fESTED 63 ENTRIES IN
I HE LASH Book WHICH A(JlthED WITH ENTRIES ON
THE BANK STATEMENT
5.Obtain a copy of bank reconciliation(s), check and agree with
bank statement(s). KLCOSCILI.,X I ION NO I .41'1)LIL.IIILE
AS LN I RILS IN CASH BOOK EXACTLY REFLECT
ENTRIES ON BANK STATEMENT FOR BOTH CURRENT
AND RESERVE ACCOUNTS
6.Test additions in cash book(s) and other accounting records.
CASH BOOK ON EXCEL SPEADSHEET UTILISING
AUTOSUM FACILITY. NO OTHER ACCOUNTING
RECORDS HELD
7.Check figures entered on accounts from cash book(s)/day
books via summaries or ledgers if necessary. Ni '0 I
APPLILAEIL
8.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. ALL
AC IIVI IIES INLLUDEI)
9.Obtain written confirniation of cash balances held by oificers
(i.e. any floats etc). NO CASH BALANCES HELD
10.Inspect vehicle log books. 4TH ROMSEY DOES NOT OWN
A VLIIICLL BLI I LOG BOOK tN THE GROUP LEADER'S
NAME FOR THE VEHICLE USED BY 4TH ROMSEY
VIEWED
I l .Obtain confimiation that deeds, share certificates etc. are
held securely by the holders, such as The Scout Association
Trust Corporation, bankers, solicitors, NOT APPLICABLE
12.Review liabilities for reasonableness and test documentation.
ONL Y LIALIILI I ILS klKL I OII U I ILI I ILS 11 I IILI I ,IIIL
PAID ON RECEIPT FROM THE UTILITY COMPANIES
13.Review assets for reasonableness. LIST OF ASSESTS AND
IIILIR VALULS (£1 L)000 IN S IA I EMENT OF ASSETS)
NOT AVAILABLE. THIS VALATION IS BASED ON
INSURED VALUES
14.Confirn] that a stock count has been made of major items of
equipment, badge stocks, etc. BADGE STOCK VALUE NOT
SILiN:IFICAN I AS BADGES ORDERED AS AND WHEN
A WARDED
15.Read relevant Minutes. MtNUTES OF TERM MINUTES
RELEVAIN I 10 blNAtNLE READ. REPORT TO
COMMITrEE OF BANK BALANCES AGREED WITHN
BANK STATEMENTS
16.Confirni no income or receipts were subject to special
restrictions which need to be shown in the accounts.
LOINblllLNILD INO SPLLIAL IILSI IUL I IOINS
OTHER
LIST OF RECEIPTS AND PAYMENTS VALUES AGREES
WITH CASH BOOK ENTRIES. LIKEWISE THE VALUE OF
CASH FUNDS ON THE STATEMENT OF ASSETS AND
LIABILITIES AGREES WITH THE CASH BOOK AND
BANK STATEMENTS. ON THIS STATEMENT THE
VALUES OF LAND AND BUILDINGS AND SCOUTING
EQUIPMENT ARE BASED ON tNSURED VALUES
RECOMMENDATIONS/OBSERVATION
I. AS RECOMMENDED tN 2022/23 SCRUTINY THE INVOICES
FROM THE UTILITY COMPANY NOW ADDRESSED TO THE
CURRENT TREASURER. MOVE TO PAY UTILITY
COMPANY BY DIRECT DEBIT DELAYED UNTIL
TREASURER HAS CONFIDENCE IN SUPPLIER
ACCOUNTING AND ADMINISTII4TION
2. SMART METER NOW NSTALLED AS RECOMMENDED IN
THE 2022/23 SCRUTINY
3. LAST YEAR'S RECOMMENDATION THAT A LIST OF
ASSETS SHOULD BE PREPARED HAS NOT BEEN
PREPARED
England & Wales
Template I: Unqualified report for a non-company charity preparing receipts and
payments accounts with a gmss income of £250.000 or less in the relevant financial
year
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