REGISTERED CHARITY NUMBER: 503586
Report of the Trustees and Unaudited Financial Statements for the Year Ended 30[th] September 2025 for 1st Chelmsley Wood Scout Group
West - Chartered Accountants Suite K, Priest House 1624 High Street Knowle Solihull West Midlands B93 0JU
Contents of the Financial Statements for the Period 1st October 2024 to 30[th] September 2025
1st Chelmsley Wood Scout Group
| Page | |
|---|---|
| Reports of the Trustees | 1 |
| Independent Examiner’s Report | 2 |
| Statement of Financial Activities | 3 to 5 |
| Balance Sheet | 6 |
| Notes to the Financial Statements | 7 |
1st Chelmsley Wood Scout Group
Report of the Trustees for the Year Ended 30[th] September 2025
The trustees present their report with the financial statements of the charity for the year ended 30th September 2025. The trustees have adopted provisions of the Statement of Recommended Practice (SORP) 'Accounting and Reporting by Charities' issued in March 2005.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number
503586
Principal address
43 Woodlands Way Chelmsely Wood Solihull West Midlands B37 6RL
Trustees
Mrs P Linekar Chair Ms M Braddish Ms M Clarke Ms J Wright Ms S Dinsmore Mr L Simpson Mr P Griffin Ms S Matthews
Independent examiner
West - Chartered Accountants Suite K, Priest House 1624 High Street Knowle Solihull West Midlands B93 0JU
STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes an unincorporated charity.
Risk management
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.
Approved by order of the board of trustees on 29[th] July 2026 and signed on its behalf by:
Mrs P Linekar - Trustee
1
Independent Examiner's Report to the Trustees of 1st Chelmsley Wood Scout Group
I report to the charity trustees on my examination of the accounts of 1[st] Chelmsley Wood Scout Group (the Trust) for the year ended 30[th] September 2025.
Responsibilities and basis of report
As the charity's trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I have examined your charity's accounts as required under section 145 of the Charities Act 2011 ('the Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
My role is to state whether any material matters have come to my attention giving me cause to believe:
-
that accounting records were not kept as required by section 130 of the Act; or
-
that the accounts do not accord with those records; or
-
that the accounts do not comply with the accounting requirements of the Act; or
-
that there is further information needed for a proper understanding of the accounts.
Independent examiner's statement
I have completed my examination and have identified matters of concern that give me reasonable cause to believe that:
-
accounting records were not kept in respect of the Group as required by section 130 of the Act; and
-
the accounts do not accord with those records.
There are bank and cash payments totalling £3,123 made during the year for which no records have been kept, these are shown as ‘Unidentified Payments.’
I confirm there are no other matters to which your attention should be drawn to enable a proper understanding of the accounts to be reached.
Susan West West - Chartered Accountants Suite K, Priest House, 1624 High Street Knowle Solihull West Midlands B93 0JU
Date: 29[th] July 2026
2
1st Chelmsley Wood Scout Group
Statement of Financial Activities
for the Year Ended 30[th] September 2025
SUMMARY
| 2024/25 | 2023/24 | |
|---|---|---|
| £ | £ | |
| Total Receipts | 37,862 | 49,769 |
| Total Payments | 41,767 | 42,292 |
| Net Payments (-) / Receipts (+) | (3,905) | 7,477 |
| Fund Balances Brought Forward | 15,748 | 8,271 |
| Fund Balances Carried Forward | 11,843 | 15,748 |
3
1st Chelmsley Wood Scout Group
Statement of Financial Activities
for the Year Ended 30[th] September 2025
RECEIPTS
| 2024/25 | 2023/24 | |
|---|---|---|
| £ | £ | |
| Membership Subscriptions | ||
| Membership Subscriptions | 6,846 | 7,601 |
| Chelmsley Wood Scouts | 4,700 | 4,908 |
| Activities | 11,546 | 12,509 |
| Fundraising | ||
| Donations & Grants | 7,500 | - |
| Sponsorships | - | - |
| Fundraising | 233 | 2,659 |
| Uniform | 270 | 60 |
| 8,003 | 2,719 | |
| Other Income | ||
| Unidentified Receipts | - | 2,078 |
| Squirrels activities | 13,473 | 8,773 |
| Beavers activities | 80 | 1,960 |
| Cubs activities | 4,730 | 20,054 |
| Scouts activities | 30 | 1,676 |
| 18,313 | 34,541 | |
| TOTAL RECEIPTS | 37,862 | 49,769 |
4
1st Chelmsley Wood Scout Group
Statement of Financial Activities
for the Year Ended 30[th] September 2025
PAYMENTS
| 2024/25 | 2023/24 | |
|---|---|---|
| £ | £ | |
| Activities | 18,653 | 30,388 |
| Group Scouting Costs | ||
| Uniforms | 661 | 720 |
| Equipment | - | - |
| 661 | 720 | |
| Premises | ||
| Light, heat & water | 4,419 | 5,299 |
| Repairs and maintenance | 1,980 | - |
| Hut renovation | 7,500 | - |
| 13,899 | 5,299 | |
| Administration Expenses | ||
| Telephone | 218 | - |
| Independent examiner fees | 1,512 | 756 |
| 1,730 | 756 | |
| Sundry Payments | ||
| Unidentified Payments | 3,122 | 1,371 |
| Sundry expenses | - | 50 |
| Council payments | 3,702 | 3,708 |
| 6,824 | 5,129 | |
| TOTAL PAYMENTS | 41,767 | 42,292 |
5
1st Chelmsley Wood Scout Group
Balance Sheet
At 30th September 2025
| 2024/25 | 2023/24 | |
|---|---|---|
| £ | £ | |
| CURRENT ASSETS | ||
| Cash at bank and in hand | 11,843 | 15,748 |
| NET CURRENT ASSETS | 11,843 | 15,748 |
| LIABILITIES | - | - |
| Net Assets / (Liabilities) | 11,843 | 15,748 |
| FUNDS: | ||
| Unrestricted Funds | 11,843 | 15,748 |
| TOTAL FUNDS | 11,843 | 15,748 |
| 2024/25 | 2023/24 | |
| NON-MONETARY ASSETS | ||
| Sweets | 80 | 80 |
| Scout HQ (insurance value) | 216,504 | 216,504 |
| Scouting Equipment | 18,191 | 18,191 |
| 234,775 | 234,775 |
The financial statements were approved by the Board of Trustees on 29[th] July 2026 and were signed on its behalf by:
Mrs P Linekar -Trustee
6
1st Chelmsley Wood Scout Group
Notes to the Financial Statements
for the Year Ended 30[th] September 2025
1. ACCOUNTING POLICIES
Accounting convention
The financial statements have been prepared under the historical cost convention, and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008), the Charities Act 2011 and the requirements of the Statement of Recommended Practice, Accounting and Reporting by Charities.
Incoming resources
All incoming resources are included on the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.
Resources expended
Expenditure is accounted for on a cash basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Hire purchase and leasing commitments
Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.
7