2025-03-31-accounts

Registered Charity No: 512706

21[st] WYRE FOREST (FRANCHE) SCOUT GROUP

ACCOUNTS

FOR THE YEAR ENDED 31 MARCH 2025

Ballards LLP Oakmoore Court Kingswood Road Hampton Lovett Droitwich Worcestershire WR9 OQH

CONTENTS

	Page
Independent Examiner’s Report	1
Achievements and Future Developments	2-4
Trustees’ Annual Report	5
Receipts and Payments Account	6-7
Statement of Assets	8-9
Notes to the Accounts	10

21[st] WYRE FOREST (FRANCHE) SCOUT GROUP

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF WF21 SCOUT GROUP FOR THE YEAR ENDED 31 MARCH 2025

I report on the accounts of 21[st ] Wyre Forest (Franche) Scout Group for the year ended 31 March 2025, which are set out on pages 6-9.

Respective responsibilities of trustees and examiner

The charity’s trustees are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the act”). The charity’s trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 and that an independent examination is needed.

It is my responsibility to:

• Examine the accounts (under section 145 of the 2011 Act);

• To follow the procedures laid down in the General Directions given by the Charity Commissioners (under section 145 (5)(b) of the Act; and

• 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 Commissioners. An independent 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 such matters. The procedures undertaken do not provide all evidence that would be required under an audit, and consequently no audit opinion is expressed on the accounts for the year ended 31 March 2025.

Independent examiner’s statement

21st Wyre Forest Scout Group Accounts Review:

• 1) Arithmetically checked spreadsheets including formulae.

• 2) Checked 2024 comparative figures to match the 2025 draft accounts

• 3) Checked presentation of accounts

• 4) Agreed the bank balances and investment account balance to the bank statements. – All agreed

• 5) Agreed a sample of 10 expenses to their invoices/ receipts.

• 6) Checked if other figures matched the working papers.

• 7) Checked if excel workings agreed to the accounts

• 8) Checked the current accounts are consistent with the disclosures etc.

• 9) Checked information per Charity Commission is correct in the accounts.

• 10) Enquire about any large YoY movements

• 11) Other matters

• a. Gift aid claims for 24-54 are not included in the accounts.

• b. Per note 2 – Scout Hut valuation of £231,000 has been valued via property valuation website and has been deemed at fair (market) value.

MATT IWANIA

K

AUDIT & ACCOUNTS ASSOCIAT E

Ballards LLP Oakmoore Court Kingswood Road Hampton Lovett Droitwich Worcestershire WR9 OQH

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21[st] WYRE FOREST (FRANCHE) SCOUT GROUP

ACHIEVEMENTS AND FUTURE DEVELOPMENTS FOR THE YEAR ENDED 31 MARCH 2025

Let’s start with the HQ – what a transformation!

Led by group chair, as she is now, Steph Searl has masterminded not only the move from the old HQ (Old Pals in Sutton Road), but the dealings with everyone involved in the purchase of Franche HQ and full refurbishment of the Hut. The team behind her of members and contractors have done a super job making this a wonderful base for 21[st] Wyre Forest Scout Group for both now and into the future. We are officially opening it in June.

On the scouting front’ we have struggled to retain numbers in some areas but have a stable base to build on and this is a focus where it needs to be. Adult number wise we remain good but lack the qualified adults to lead sections and take on some of the aspects of scouting that’s needed such as nights away, writing risk assessments and running evenings etc. This again is a focus but is a hard one to resolve.

We’ve seen a change in the Squirrel section as Claire has taken over from Suzy and we now have a brand-new team as others have moved elsewhere, either into other sections or away from the group.

As usual, huge thanks to the 4 section leaders and of course their teams who, week in week out, deliver good scouting under at times very difficult circumstances. For some it’s a 10-hour week or more at times planning, preparing and ensuring we are safe and communicating where necessary.

Financially we remain in a good position. This is despite huge expenditure, and mainly due to income in the form of grants from a variety of organisations including 6[th] Wyre Forest Scouts who leased the hut before Covid and never got going again. They donated a huge amount of money to help us replace the Hut roof. We have also been fortunate to receive grants from local Councillors, Enovert and Bernard Sunley. The final work that has been done was to fit Solar Panels – we are already nearly 80% selfsufficient and selling energy back to the grid. Much of this is due to some excellent work by the trustee board, who constantly review our financial position and make decisions against what we need to spend.

We are 6 months into a new scouting system and it’s been very challenging and remains so. A lot of time has been wasted trying to address what needs to be done and despite some county and district support it’s challenging everyone, especially managers such as the Group Lead Volunteer who needs to ensure we remain compliant in all areas.

A huge positive note to end on is the donation of nearly £16k from the Annette Doyle estate for the group to spend on the young people and in areas to enhance the group and its HQ. We have a list of agreed things with the group trip to Drayton Manor Park, the highlight at the end of June.

So, a steady challenging 12 months but with some challenges ahead as we build on what we have and try to not only remain good at what we do but offer more and better if possible.

Yours In Scouting Mark Searl Group Lead Volunteer (GLV)

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21[st] WYRE FOREST (FRANCHE) SCOUT GROUP

Funding Framework

Sections should review their programme for the forthcoming term or even year and ensure that all activities are fully costed and affordable within section income.

This income will include subscriptions @£2.00 per young person per week, Pledged Plod monies collected (although this also goes towards District Levy) and any other income raised directly by the section such as fund-raising activities, part or full charges to Young People for activities over and above normal section nights, donations and specific grants applied for successfully by the section. Subscriptions are £4.50 per week - £1.50 towards Hut Levy and £1.50 for Capitation

There will be no automatic Section Financial Support. Should sections struggle to achieve a balanced programme within the funds they have within the section, then a request for extra funding should be made to the Trustee Board in a timely manner. Any request must be supported by a proposal together with costings

Current Account

Lloyd’s current account balance is currently unrestricted. This position should be reviewed at such a time interest rates on savings accounts makes it a viable proposition. Any investments will be reviewed on a regular basis, to ensure funds are fully optimised.

Objectives of the policy

1. To maximise reserves we have by investing in accounts that provide the highest rates of interest, whilst keeping sufficient fluid resources for the financial needs of the group. This will not drop below £15,000, without being referred back to the trustee board.

2. The Group will maintain a high standard of both equipment and other necessary resources, provide funding for all training requirements to enable delivery and development of scouting across all sections, and will support planned activities within a transparent and equitable funding framework to enable its young people to experience all that scouting can reasonably offer.

3. The Group actively pursues grant applications for Group equipment, Group holdings and Group activities.

4. A Group indicative budget is proposed and reviewed at the January trustee board meeting for sign off by the Group trustee board prior to the start of the new financial year. The budget separates HQ and running costs for visibility of the two finance streams.

5. Any external grant money will be split out and recorded under its own budget sub section.

6. The group will at all times ensure ‘value for money’ and will continue to encourage all members in fund-raising so that reserves are not depleted unnecessarily.

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21[st] WYRE FOREST (FRANCHE) SCOUT GROUP

Group Objectives

To promote the development of young people in achieving their full potential, intellectual, social and spiritual potentials as individuals, as responsible citizens and as members of their local, national and international communities. The group does this by providing an enjoyable and attractive scheme of progressive training based on the Scout Promise and law, guided by adult leadership.

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21[st] WYRE FOREST (FRANCHE) SCOUT GROUP

TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2025

CONSTITUTION

The Group is a Trust established under its rules which are common to all Groups. The 21[st] Wyre Forest Trustee Board adopts the model constitution as set out in Policy Organisation and Rules (POR) 5.4 with advice also sought for Scout Headquarters.

Trustees are appointed in accordance with POR.

In setting the Charity’s policy and planning its activities, the Trustees have considered the Charity Commission’s general guidance on public benefit.

The accounts have been drawn up on a receipts and payments basis which is consistent with the previous year.

Approved by the trustees on 22/05/2025 and signed on their behalf by Nicole Duffield (Group Treasurer)

X Nicole Duffield Treasurer

Trustees:

Mark Searl GLV and Trustee Rob Greenfield Scout Leader and Trustee Andrew Thomason Group Treasurer (part year) Nicole Duffield Trustee and Group Treasurer (part year) Steph Searl Group Chair Craig Ford Trustee Ben Hall Trustee Jane Sharpe Trustee

Bankers: Lloyds Bank, Kidderminster

Scout Association Registration Number: 04765

Charity Registration Number: 512706

Principal Address: Montana Stanklyn Lane Kidderminster Worcestershire DY10 4HS

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21[st] WYRE FOREST (FRANCHE) SCOUT GROUP

Statement of Financial Activities FOR THE YEAR ENDED 31 MARCH 2025

	2025	2025	2024	2024	2024
	Unrestricted	Total	unrestricted	restricted	Total
	£	£	£	£	£
Income
Committee
Capitation	3,956	3,596		3,400	3,400
Interest	-	-	111		111
Hut income / levy	2518	2518	2,257		2,257
Uniform	69	69	21		21
Grants/Donations	61,215	61,215		440	440
Committee total income	67 398	67,398	2389	3840	6,229
Fundraising
Fundraising	602	602		80	80
Christmas Post	558	558		502	502
Other	1,211	1,211		842	842
Fundraising total income	2371	2371		1,424	1,424
Sections
Subscriptions	9,078	9,078		7,938	7,938
Pledged Plod	1,726	1,726		1,895	1,895
Camp and other activities	1,518	1,518		1,646	1,646
Support from Group	-	-		600	600
Start-up donations	-	-		-	-
Other	1,467	1,467		1,169	1,169
Sections total income	137898	13789		13,248	13,248
Total income	83558	83558	2389	17061	20,901

21[st] WYRE FOREST (FRANCHE) SCOUT GROUP

Statement of Financial Activities FOR THE YEAR ENDED 31 MARCH 2025

Expenditure Committee Support to Sections District Levy Insurance Rhydd Fees Capitation Equipment/activities Other Expenses Rewards and presentations Badges & Uniform Hut expenditure New Hut Associated costs Committee total expenditure Sections Capitation and District Levy 0Activities Neckers, Badges and Books Other Expenses Hut Levy Total sections expenditure Total expenditure Surplus in year	2025 Unrestricted £ 2025 Total £ 2024 unres tricte d £ 2024 restri cted £ 2024 Total £ - - 600 600 504 504 455 455 865.75 865.75 877 877 650 650 731 220 731 3,596 3,596 3060 3,060 866 866 2599 2,599 403 403 338 338 166 166 - 1,411 1,411 - 58,551 58,551 4917 4,917 7241 7241 67012 67012 17978 3060 21038 3,956 3,956 3,060 5,449 5,449 4,904 403 403 897 1,554 1,554 1,382 1916 1916 2,382 13,278 13,278 12,625 3060 80 290 80 290 33,663 surplus 3268 (12,762)	2025 Unrestricted £ 2025 Total £ 2024 unres tricte d £ 2024 restri cted £ 2024 Total £ - - 600 600 504 504 455 455 865.75 865.75 877 877 650 650 731 220 731 3,596 3,596 3060 3,060 866 866 2599 2,599 403 403 338 338 166 166 - 1,411 1,411 - 58,551 58,551 4917 4,917 7241 7241 67012 67012 17978 3060 21038 3,956 3,956 3,060 5,449 5,449 4,904 403 403 897 1,554 1,554 1,382 1916 1916 2,382 13,278 13,278 12,625 3060 80 290 80 290 33,663 surplus 3268 (12,762)
		67012 67012 17978 3060 21038 3,956 3,956 3,060 5,449 5,449 4,904 403 403 897 1,554 1,554 1,382 1916 1916 2,382 13,278 13,278 12,625 3060 80 290 80 290 33,663 surplus 3268 (12,762)

the notes on page 10 form part of these accounts

21[st] WYRE FOREST (FRANCHE) SCOUT GROUP

BALANCE SHEET AS AT 31 MARCH 2025

Funds Account

Accumulated fund at 1 April 2024 Surplus/(deficit) in year Accumulated fund at 31 March 2025 REPRESENTED BY: Cash and bank balances Committee Scouts Cubs Beavers Squirrels	2025 2024 £ 30 507 43,268 3268 (12,761)
	33 775 30,507
	30 699 27,943 674 608 594 326 506 579 1303 1,051
	33 776 30,507

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21[st] WYRE FOREST (FRANCHE) SCOUT GROUP

BALANCE SHEET (CONTINUED) AS AT 31 MARCH 2025

Individual fund account movements

Committee As at 1 April 2024 Surplus/(deficit) in year As at 31 March 2025 Scouts As at 1 April 2024 Surplus/(deficit) in year As at 31 March 2025 Cubs As at 1 April 2024 Surplus/(deficit) in year As at 31 March 2025 Beavers As at 1 April 2024 Surplus/(deficit) in year As at 31 March 2025 Squirrels As at 1 April 2024 Surplus/(deficit) in year As at 31 March 2025 Scout Association (Investment Account) moved into main account As at 1 April 2024 Surplus/(deficit) in year As at 31 March 2025	2025 2024 £ £ 27,943 33,696 2757 (5,753)
	30 699 27,943
	608 249 66 359
	674 608
	326 1,411 268 (1,085)
	594 326
	579 263 (73) 316
	506 579
	1051 - 252 1,585
	1303 1051
	0 6,047 0 17
	0 6,064

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21[st] WYRE FOREST (FRANCHE) SCOUT GROUP

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

1. The accounts incorporate the recorded receipts and payments of the Executive Committee and each of the Sections. Certain items reflect the movement of funds between the Executive Committee and the Sections and so have been netted off within the accounts.

3. The accounts do not incorporate assets owned by the Group as follows:

4. Scout Hut and ground – ‘Scout and Guide Hut, Chestnut Grove, Kidderminster, Worcestershire DY11 5QB valued at £231 000

5. Equipment purchased by the Group for use in Scouting and fundraising activities. The inventory of Equipment puts current value of all equipment and stocks at £20 400

6. Equipment purchased for use within the Hut including kitchen equipment, AV equipment valued at £800

7. Stock of polo shirts and neckers which stands at £1740

8. For the purpose of presenting these accounts to the Charities Commission, they will be examined by an external accountant who has no relationship to any member of the Group.

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