Docusign Envelope ID: AE85F74B-A88B-422B-82A1-FB5F9F643AF0
REGISTERED CHARITY NUMBER: 513044
REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
FOR
15TH WAKEFIELD(SANDEL MAGNA)SCOUT GROUP
Harrison & Co Chartered Accountants
531 Denby Dale Road West Calder Grove Wakefield West Yorkshire WF4 3ND
Docusign Envelope ID: AE85F74B-A88B-422B-82A1-FB5F9F643AF0
15TH WAKEFIELD(SANDEL MAGNA)SCOUT GROUP
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
| Page | |||
|---|---|---|---|
| Report of the Trustees | 1 | ||
| Independent Examiner's Report | 2 | ||
| Statement of Financial Activities | 3 | ||
| Balance Sheet | 4 | ||
| Notes to the Financial Statements | 5 | to | 8 |
| Detailed Statement of Financial Activities | 9 |
Docusign Envelope ID: AE85F74B-A88B-422B-82A1-FB5F9F643AF0
15TH WAKEFIELD(SANDEL MAGNA)SCOUT GROUP
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024
The trustees present their report with the financial statements of the charity for the year ended 31 March 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity number
513044
Principal address
20 Royal Troon Drive Wakefield West Yorkshire WF1 4JJ
Trustees
Mr C J Walker Chairman Mr A Norcliffe Treasurer Ms C M Annakin Secretary
Independent Examiner
Harrison & Co Chartered Accountants 531 Denby Dale Road West Calder Grove Wakefield West Yorkshire WF4 3ND
Approved by order of the board of trustees on 14 February 2025 and signed on its behalf by:
Mr C J Walker - Trustee
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INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF 15TH WAKEFIELD(SANDEL MAGNA)SCOUT GROUP
Independent examiner's report to the trustees of 15th Wakefield(Sandel Magna)Scout Group I report to the charity trustees on my examination of the accounts of 15th Wakefield(Sandel Magna)Scout Group (the Trust) for the year ended 31 March 2024.
Responsibilities and basis of report
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.
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:
-
accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
-
the accounts do not accord with those records; or
-
the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Sherice Parfitt FCCA
Harrison & Co Chartered Accountants 531 Denby Dale Road West Calder Grove Wakefield West Yorkshire WF4 3ND
14 February 2025
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15TH WAKEFIELD(SANDEL MAGNA)SCOUT GROUP
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2024
| 2024 Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 9,760 Other trading activities 2 18,441 Investment income 3 642 Total 28,843 EXPENDITURE ON Raising funds 4 33,432 NET INCOME/(EXPENDITURE) (4,589) RECONCILIATION OF FUNDS Total funds brought forward 88,771 TOTAL FUNDS CARRIED FORWARD 84,182 |
2023 Total funds £ 10,813 16,247 200 27,260 28,753 (1,493) 90,264 88,771 |
|---|---|
The notes form part of these financial statements
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15TH WAKEFIELD(SANDEL MAGNA)SCOUT GROUP
BALANCE SHEET 31 MARCH 2024
| 2024 | 2023 | ||
|---|---|---|---|
| Unrestricted | Total | ||
| fund | funds | ||
| Notes | £ | £ | |
| CURRENT ASSETS | |||
| Cash at bank and in hand | 84,832 | 89,323 | |
| CREDITORS | |||
| Amounts falling due within one year | 7 | (650) | (552) |
| NET CURRENT ASSETS | 84,182 | 88,771 | |
| TOTAL ASSETS LESS CURRENT | |||
| LIABILITIES | 84,182 | 88,771 | |
| NET ASSETS | 84,182 | 88,771 | |
| FUNDS | 8 | ||
| Unrestricted funds | 84,182 | 88,771 | |
| TOTAL FUNDS | 84,182 | 88,771 |
The financial statements were approved by the Board of Trustees and authorised for issue on 14 February 2025 and were signed on its behalf by:
Mr A Norcliffe - Trustee
Mr C J Walker - Trustee
The notes form part of these financial statements
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15TH WAKEFIELD(SANDEL MAGNA)SCOUT GROUP
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount 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 a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals 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.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
2. OTHER TRADING ACTIVITIES
| Fundraising events Bonfire night Festivals Camp income Other income |
2024 £ 1,745 - 8,811 7,476 409 18,441 |
2023 £ 1,396 2,247 10,568 2,036 - 16,247 |
|---|---|---|
continued...
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15TH WAKEFIELD(SANDEL MAGNA)SCOUT GROUP
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024
3. INVESTMENT INCOME
| INVESTMENT INCOME | ||
|---|---|---|
| 2024 | 2023 | |
| £ | £ | |
| Deposit account interest | 642 200 |
|
| RAISING FUNDS | ||
| Raising donations and legacies | ||
| Support costs | 2024 £ |
2023 £ - 7,667 |
| Investment management costs | ||
| Property repairs | 2024 2023 £ £ 3,880 3,272 |
|
| Aggregate amounts | 33,432 28,753 |
4. RAISING FUNDS
5. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 March 2024 nor for the year ended 31 March 2023.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 March 2024 nor for the year ended 31 March 2023.
6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| INCOME AND ENDOWMENTS FROM | Unrestricted fund £ |
|---|---|
| Donations and legacies | 10,813 |
| Other trading activities | 16,247 |
| Investment income | 200 |
| Total | 27,260 |
| EXPENDITURE ON | |
| Raising funds | 28,753 |
| NET INCOME/(EXPENDITURE) | (1,493) |
| RECONCILIATION OF FUNDS | |
| Total funds brought forward | 90,264 |
continued...
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15TH WAKEFIELD(SANDEL MAGNA)SCOUT GROUP
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024
6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
| Unrestricted | ||||
|---|---|---|---|---|
| fund | ||||
| £ | ||||
| TOTAL FUNDS CARRIED FORWARD | 88,771 | |||
| 7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE | YEAR | ||
| Other creditors | 2024 £ 650 |
2023 £ 552 |
||
| 8. | MOVEMENT IN FUNDS | |||
| Unrestricted funds | At 1.4.23 £ |
Net movement in funds £ |
At 31.3.24 £ |
|
| General fund | 88,771 | (4,589) | 84,182 | |
| TOTAL FUNDS | 88,771 | (4,589) | 84,182 | |
| Net movement in funds, included in the above are as follows: | ||||
| Unrestricted funds | Incoming resources £ |
Resources expended £ |
Movement in funds £ |
|
| General fund | 28,843 | (33,432) | (4,589) | |
| TOTAL FUNDS | 28,843 | (33,432) | (4,589) | |
| Comparatives for movement in funds | ||||
| Unrestricted funds | At 1.4.22 £ |
Net movement in funds £ |
At 31.3.23 £ |
|
| General fund | 90,264 | (1,493) | 88,771 | |
| TOTAL FUNDS | 90,264 | (1,493) | 88,771 | |
continued...
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15TH WAKEFIELD(SANDEL MAGNA)SCOUT GROUP
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024
8. MOVEMENT IN FUNDS - continued
Comparative net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | Movement | |
|---|---|---|---|---|
| resources | expended | in funds | ||
| £ | £ | £ | ||
| Unrestricted funds | ||||
| General fund | 27,260 | (28,753) | (1,493) | |
| TOTAL FUNDS | 27,260 | (28,753) | (1,493) |
A current year 12 months and prior year 12 months combined position is as follows:
| Unrestricted funds | At 1.4.22 £ |
Net movement At in funds 31.3.24 £ £ |
|---|---|---|
| General fund | 90,264 | (6,082) 84,182 |
| TOTAL FUNDS | 90,264 | (6,082) 84,182 |
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Unrestricted funds | Incoming Resources resources expended £ £ |
Movement in funds £ |
|---|---|---|
| General fund | 56,103 (62,185) |
(6,082) |
| TOTAL FUNDS | 56,103 (62,185) |
(6,082) |
9. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 March 2024.
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15TH WAKEFIELD(SANDEL MAGNA)SCOUT GROUP
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2024
| FOR THE YEAR ENDED | 31 MARCH 2024 | |
|---|---|---|
| 2024 | 2023 | |
| £ | £ | |
| INCOME AND ENDOWMENTS | ||
| Donations and legacies | ||
| Donations | 299 | 1,039 |
| Subscriptions | 9,461 | 9,774 |
| Other trading activities | 9,760 | 10,813 |
| Fundraising events | 1,745 | 1,396 |
| Bonfire night | - | 2,247 |
| Festivals | 8,811 | 10,568 |
| Camp income | 7,476 | 2,036 |
| Other income | 409 | - |
| Investment income | 18,441 | 16,247 |
| Deposit account interest | 642 | 200 |
| Total incoming resources | 28,843 | 27,260 |
| EXPENDITURE | ||
| Other trading activities | ||
| Purchases | 4,174 | 3,474 |
| Camp, festival etc expenditure | 9,326 | 7,510 |
| Membership fees and capitation | 6,977 | 6,830 |
| Investment management costs | 20,477 | 17,814 |
| Property repairs | 3,880 | 3,272 |
| Support costs | ||
| Management | ||
| Rates and water | 498 | 216 |
| Insurance | 2,018 | 1,759 |
| Light and heat | 5,431 | 3,352 |
| Adverts, post and stationery | 160 | 443 |
| Sundry, cleaning and computers | 314 | 936 |
| Governance costs | 8,421 | 6,706 |
| Accountancy and legal fees | 654 | 552 |
| Professional fees | - | 409 |
| 654 | 961 | |
| Total resources expended | 33,432 | 28,753 |
| Net expenditure | (4,589) | (1,493) |
This page does not form part of the statutory financial statements
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