# **20th Bradford South (Low Moor) Scout Group Trustees Report and Accounts**
**Year Ended 31st March 2024**
**The Scout Association registration number 10011912 Charity registration number 507190**
## 20th Bradford South (Low Moor) Scout Group
## **Contents**
||Page||
|---|---|---|
|Trustees Annual Report||3|
|Independent Examiners Report||6|
|Statement of Financial Activities||7|
|Balance Sheet||9|
|Notes to the Accounts||10|
20th Bradford South (Low Moor) Scout Group
## **Trustees Annual Report**
## Charity name
20th Bradford South Low Moor Holy Trinity Scout Group
## Charity registration number
507190
Charities principal address
Scout Hut Netherlands Avenue Bradford BD6 1EH
Trustees during the year 1st April 2023- 31st March 2024
## Ex Officio
John Hazell Chair Angela Theabould Until March 2024 Group Scout Leader Elizabeth Shepherd From March 2024 Group Scout Leader Holly Bleasby Secretary Angela Theabould Treasurer (acting) Danielle Dalton Squirrel Section Leader Scott Dalton Until Dec 2023 Beaver Section Leader Vacant from Jan 2024 Beaver Section Leader Thomas Mercer Until Dec 2023 Cub Section Leader Michelle Jones Scout Section Leader (In place of Scott Shepherd)
Elected by the Group Scout Council
Margaret Burnley Louise Jackson Elton Jones Martin Wheelhouse
## 20th Bradford South (Low Moor) Scout Group
## Structure, Governance and Management
The Group is a trust established under its rules which are common to all Scouts. The Group's governing documents are those of The Scout Association. They consist of a Royal Charter, which in turn gives authority to the Bye Laws of the Association and the Policy, Organisation and Rules of the Scout Association.
The Trustees are appointed in accordance with the Policy, Organisation and Rules of The Scout Association. The charity trustees are resposible for complying with all legislation applicable to charities. This includes the registration, keeping of accurate accounts and completing returns to the Charities Commission as appropriate.
The Group is managed by the Group Scout Leader and supported by the Executive Committee. The Committee consists of Ex Officio members, Elected members and Co-opted representatives of the Group Scout Council.
The Group Executive Committee exists to support the Group Scout Leader in meeting the responsibilities of the appointment and is responsible for:
The maintenance of Group property;
The raising of funds and the administration of Group finances;
The insurance of persons, property and equipment;
Assisting in the recruitment of leaders and other adult support;
Appointing any sub committees that may be required; and
Appointing Group Administrators and Advisors other than those who are elected.
## Objectives and Aims
The objectives of the Group are as a unit of The Scout Association.
The aim of The Scout Association is 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. The method of achieving the Aim of the Association is by providing an enjoyable and attractive scheme of progressive training, based on the Scout Promise and Law and guided by adult leadership.
## Public Benefit Statement
The District meets the Charity Commission's public benefit criteria under both the advancement of education and the advancement of citizenship or community development headings.
## 20th Bradford South (Low Moor) Scout Group
## Risk and Internal Control
The Group Executive Committee has indentified the major risks to which they believe the Group is exposed. These have been reviewed and systems have been established to mitigate against them. The main areas of concern that have been identified are:
Damage to buildings, property and equipment. The Group would request the use of buildings, property and equipment from neighbouring organisations such as, churches, community centres 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 fund raising. 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 Committee could raise the value of subscriptions to increase the income to the Group on an ongoing basis, either temporarily or permanently.
Reduction or the 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 of the Group or 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 Young People aged 6 to 14. If there was a reduction in membership 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.
The Group has in place systems of internal controls that are designed to provide reasonable assurance against material mismanagement or loss. These include two signatories for all payments and insurance policies to ensure that insurable risks are covered.
Signature
Elizabeth Shepherd Group Scout Leader Date
## 20th Bradford South (Low Moor) Scout Group
## **Independent Examiner's Report to the Trustees**
I report to the trustees on my examination of the accounts of 20th Bradford South Scout Group for the year ended 31st March 2024
Responsibilities and Basis of Report
As the charity's trustees you are responsible for the preparation of accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the appliacable directions given by the Charities Commission under section 145(b) of the Act.
It is my responsibility to:
Examine the accounts under section 145 of the Charities Act
Follow the procedures laid down in the general directions given by the Charities Commission (under section 145 (b) of the Charities Act), and
State whether particular matters have come to my attension.
## Independent Examiner's Statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect;
a) accounting records were not kept in respect of the Charity as required by section 130 of the Act; or
b) the accounts do not accord with those records.
I have no concerns and have come across no other matter in connection with my examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Emma Booth Independent Examiner 50 Glenroyd Avenue Bradford BD6 1EX
Date
## 20th Bradford South (Low Moor) Scout Group
## **Statement of Financial Activities for Year Ended 31st March 2024**
|Income
**Scouting Activities**
Subscriptions
Joining Fees
Badges / Uniform
Camps / Activities
**Fundraising**
Bonfire
Donations
AGM
Gift Aid
Amazon
Easyfunding
**Hall Hire**
Voting
Parties
Celebration Church
CBMCC
Bradford South Explorers
District Bookings
County
**Other Income**
CBMCC Enviromental Grant
Sale Of Chairs
Scouting Association Grant
Bank Interest
**Total Income**
Signature
Date
Elizabeth Shepherd
Group Scout Leader|Notes|2024
11,973
-
858
5,854
670
286
375
2,302
26
93
280
-
3,500
280
700
240
323
**27,760**|2023
12,309
294
349
5,098
89
58
-
-
280
105
3,000
210
-
100
80
500
72
**22,544**|2023|
|---|---|---|---|---|
## 20th Bradford South (Low Moor) Scout Group
## **Statement of Financial Activities for Year Ended 31st March 2024**
|Expenditure|Notes|2024|2023|
|---|---|---|---|
|**Scouting Activities**||||
|Capitation||3,761|4,601|
|Camps & Activities||9,016|5,546|
|Badges / Uniform||2,538|1,628|
|Section Running Costs||3,235|1,956|
|Group Equipment||764|191|
|Administration||32|385|
|OSM Charges||239|227|
|OH Insurance||52|52|
|Training|||194|
|Equipment Renewal||1,115|1,167|
|Misc||77|-|
|**Building Running Costs**||||
|Bradford Council Business Rates||||
|Electricity||3,315|2,302|
|Water||120|120|
|Cleaning||1,057|769|
|Bradford Council Ground Rent||||
|Buildings & Contents Insurance||1,348|1,057|
|Internet||381|576|
|Waste Disposal||143|156|
|Servicing||563|371|
|Misc||488|1,410|
|**Building Improvements**||||
|Improvements||4,624|1,849|
|Repairs||||
|Security||||
|Misc||||
|Grant||2,434||
|**Total Expenditure**||**35,301**|**24,558**|
|||||
|**Net Surplus / Deficit for the Year**||**7,541**
**-**|**2,014**
**-**|
|Signature||||
|Angela Theabould
Group Treasurer
Date
14/08/2024||||
## 20th Bradford South (Low Moor) Scout Group
## **Balance Sheet as at 31st March 2024**
|**Fixed Assets**
Tangible Assets - Building & Equipment
Total Fixed Assets
**Current Assets**
Cash at Bank
Lloyds Treasuers Account
Lloyds Savings Account
Lloyds Contingency
Stripe (OSM)
Cash in Hand
General
Total Current Assets
**Liabilities**
Creditors Falling Due Within One Year
Net Current Assets
**Total Net Assets**
Unrestricted Funds
Restricted Funds
Grant|Notes
3 & 4
1|2024
**146,417**
146,417
3,840
21,979
4,986
533
293
31,631
-
31,631
**178,048**
176,768
1,280|2023
145,740
145,740
4,570
24,241
9,911
38,722
-
38,722
**184,462**
174,462
10,000|2023|
|---|---|---|---|---|
Approved on behalf of the Group Executive Committee
Signature
John Hazell Group Chair
Date
20th Bradford South (Low Moor) Scout Group
1
## **Notes to the Accounts**
## Accounting Policies
The accounts have been prepared under the historical cost convention with items recognised at cost or transactional value unless otherwise stated in the relevant notes to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice; Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and the Republic of Ireland (FRS 102) (effective 1st January 2015), the Charities Act 2011 and applicable regulations.
The financial statements are prepared on the historic cost basis of accounting. Both the current and comparative period cover 12 months. The accounts are prepared in £ sterling.
## Income
All income is recognised once the charity has the entitlement to the income, there is sufficient certainty of receipt and the amount of income received can be measured reliably.
## Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that settlement will be required and the amount of the obligation can be measured reliably.
All expenditure is accounted for on an accruals basis. All expenses, including support costs and governance costs, are allocated to the applicable expenditure headings in the statement of financial activities. All support costs and governance costs are allocated against charitable activities.
## Funds Accounting
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by the donar or trust deed.
## Tangible Fixed Assets
Depreciation is charged over 5 years on a straight line basis.
2 Trustees Expenses
None of the trustees received renumeration.
Trustees and leaders were reimbursed for expenses they incurred personally on behalf of the groups activities, where supported by appropriate documentation.
## Changes to Accounting Policy
In previous years accounts only cash assets have been entered on the balance sheet. The Group's building and equipment assets are now shown on the balance sheet.
3
20th Bradford South (Low Moor) Scout Group
4
## Fixed Assets
The Group's building has been entered at it's insured value and Group's equipment has been entered at it's insured value less depreciation based on a five year flat line basis.
|Costs
As at 1st April 2023
Acquisitions
Disposals
Re-valuation 2021
As at 31st March 2024
Depreciation
As at 1st April 2023
Charge for the year
Eliminated on disposal
As at 31st March 2024
Net Book Value
**31st March 2024**|Building
Equipment
144,533
14,065
-
1,045
-
-
-
-
144,533
15,110
-
12,858
-
368
-
-
-
13,226
**144,533**
**1,884**|Total
158,598
1,045
-
-
159,643
12,858
368
-
13,226
**146,417**|
|---|---|---|