Charity Registration Number. 514173
PENISTONE SCOUT GROUP REPORT AND ACCOUNTS YEAR ENDED 31 MARCH 2024
PENISTONE SCOUT GROUP
TRUSTEES’ REPORT AND ACCOUNTS
YEAR ENDED 31 MARCH 2024
CONTENTS
| Page | |
|---|---|
| Legal and administrative information | 3 |
| Trustees’ report | 4 - 7 |
| Independent examiner’s report | 8 |
| Statement of financial activities | 9 |
| Balance sheet | 10 |
| Notes to the financial statements | 11 - 15 |
Page 2
PENISTONE SCOUT GROUP LEGAL AND ADMINISTRATIVE INFORMATION
YEAR ENDED 31 MARCH 2024
| Full name: | 17th Barnsley (Penistone) Scout Group |
|---|---|
| Registered Charity Number: | 514173 |
| Registered Office & Principal | |
| Address: | 3 Valley Road |
| High Green | |
| Sheffield | |
| South Yorkshire | |
| S35 3JX | |
| Trustees: | L Simpson |
| J Worthington | |
| J Westwood (Secretary) | |
| A Richardson (GSL) | |
| S Sykes | |
| L le Roux | |
| N Bedford | |
| S Morley | |
| J Billard | |
| J Dawson | |
| S Chan | |
| S Walne | |
| Chairperson: | J Worthington |
| Bankers: | Lloyds Bank PLC |
| 25 Gresham Street | |
| London | |
| EC2V 7HN | |
| Independent Examiner: | Julie Campsall |
| Community Accountant | |
| BCVS Services Ltd | |
| 23 Queens Road | |
| Barnsley | |
| S71 1AN |
Page 3
PENISTONE SCOUT GROUP TRUSTEES’ REPORT
YEAR ENDED 31 MARCH 2024
Structure, governance and management
Penistone Scout Group is a registered charity with the Charity Commission, governed by Royal Charter, dated 4 January 1912. The affairs of the charity are managed on a day to day basis by the trustees who may exercise all the powers of the charity.
Appointment of trustees
The trustees are appointed in accordance with the Policy, Organisation and Rules (POR) of the Scout Association.
Trustee policy, training and induction
Penistone Scout Group has a trustee policy modelled on the Scout Association Group Trustee Board outlined in Chapter 5 of POR.
Our trustee induction comprises of either the Chair or a member of the Group Scout Leader team providing the trustee with clear guidance on the roles and responsibilities alongside their formal online learning required by the Scout Association. This is a tried and tested method of supporting and enabling trustees to carry out their roles.
Related parties
Related party transactions are shown in note 10 to the accounts. The trustees consider that there are no other related parties to the charity.
Risk management
The Group Executive Committee has identified 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 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 Associations 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 Committee 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.
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PENISTONE SCOUT GROUP TRUSTEES’ REPORT continued
YEAR ENDED 31 MARCH 2024
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.
Charitable aims and objectives
The purpose of our charity is to provide Scouting for young people aged between 6 years to 25 years old. Scouting exists to actively engage and support young people in their personal development, empowering them to make a positive contribution to society.
The principle objective of the charity is to contribute to the development of young people in achieving their full physical, intellectual, social and spiritual potential as individuals, as responsible citizens and as members of their local, national and international communities.
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 we 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:
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enjoy what they are doing and have fun
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take part in activities indoors and outdoors
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learn by doing
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share in spiritual reflection
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take responsibility and make choices
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undertake new and challenging activities
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make and live by their Promise.
Activities undertaken for the public benefit
In shaping the objectives for the year the trustees, have paid due regard to the public benefit guidance published by the Charity Commission. The charity operates mainly in Penistone and South Yorkshire, as well as West Yorkshire.
Key activities undertaken for the public benefit:
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Provision of building and facilities/open space for Scouts and community groups
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Provision of services for charitable purposes
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Operation of Scouting for Squirrels, Beavers, Cubs, Scouts and Young Leaders
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Support and involvement in a number of local community and public activities such as Penistone Mayors Gala, Springvale Community gardens, Penistone Show, Roundtable Bonfire and Sleigh Runs, Remembrance Parade.
Page 5
PENISTONE SCOUT GROUP TRUSTEES’ REPORT continued
YEAR ENDED 31 MARCH 2024
Achievements and performance during the period
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Continued attainment across all sections of awarding Chief Scout Awards
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All sections are thriving and offering a balanced but varied programme, including nights away for all sections.
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Leaders achieved 5 years and awards for merit and commissioners commendations.
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One leader completed Mountain Leader Award and has received a terrain 1 permit.
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3 adults were training in axe throwing and the axe throwing wall was built.
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There has been a leader training weekend to upskill leaders on working with neurodiverse young people.
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Successful Group Day Out was held this year.
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Upgrade of tent stocks were purchased this year.
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Significant long term investment was made to replace and upgrade the kitchen in the Penistone Scout Activity Centre.
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Additional fundraising included Race Night and Bingo.
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Challenging and rewarding programmes on offer to the young people including (but not exhaustive):
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Scuba Diving
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Shooting
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Axe Throwing
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Hiking
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Cyclo-cross
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Flight Simulator Training at Pilot Training facility
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Expeditions
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Camps (Section specific and group)
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Day trips
Community Engagement:
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Squirrels made visits to local care homes
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Supporting Charity Santa Sleigh Run
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Penistone Bonfire
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Penistone Show
-
Penistone Gala
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Remembrance
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Volunteer with Peak Park Ranger
The charity’s policy on reserves
The policy is to hold reserves equivalent to twelve month’s running costs, with designated funds in respect of identified plans. Based on the accounts to the year ending 31 March 2024, twelve month’s running costs equates to £43,951 (total unrestricted expenditure, less expedition/camp expenditure). The actual amount of reserves held at the year-end was £64,944 as follows:
General Reserve £35,153 Contingency Fund £7,500 Group Development Fund £16,789 (see note 14 to the accounts) Hardship Fund £3,487 Training Fund £2,015
Page 6
PENISTONE SCOUT GROUP
TRUSTEES’ REPORT continued
YEAR ENDED 31 MARCH 2024
Trustees responsibilities for the financial statements
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy the financial position of the charity at any time and enable the trustees to prepare financial statements for each financial year. The trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud or other irregularities.
Financial Position
The financial statements are set out in pages 9 to 15. The Statement of Financial Activities shows a net deficit for the year of £10,270 (2023: net deficit £7,445). The total funds at the year-end stand at £98,247 (2023: £108,517). The general reserve of the charity was £35,153 at the year-end (2023: £35,920).
The trustees consider the financial performance of the charity during the year and its financial position at the end of the year to be satisfactory.
The trustees declare that they have approved the trustees’ report above.
Signed on behalf of the charity’s trustees:
Signed _________ Date: 1[st] July 2024
J Billard, Treasurer
Page 7
PENISTONE SCOUT GROUP INDEPENDENT EXAMINER’S REPORT YEAR ENDED 31 MARCH 2024
I report on the accounts of the charity, which are set out on pages 9 to 15
Respective responsibilities of trustees and examiner
The charity’s trustees are responsible for the preparation of the accounts. The charity’s trustee consider that an audit is not required for this year under section 144 (2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.
It is my responsibility to:
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examine the accounts under section 145 of the 2011 Act;
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follow the procedures laid down in the general directions given by the Charity Commissioners under section 145(5)(b) of the 2011 Act; and
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 Commission. An 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 any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.
Independent examiner’s statement
In connection with my examination, no material matters have come to my attention which gives me cause to believe that in, any material respect:
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the accounting records were not kept in accordance with section 130 of the Charities Act; or
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the accounts did not accord with the accounting records; or
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the accounts did 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 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.
Signed _______ Date: 1[st] July 2024
Julie Campsall Community Accountant BCVS Services
23 Queens Road, Barnsley, S71 1AN
Page 8
PENISTONE SCOUT GROUP STATEMENT OF FINANCIAL ACTIVITIES (Incorporating an Income & Expenditure Account) YEAR ENDED 31 MARCH 2024
| Unrestricted Designated Funds Funds Note £ £ Incoming resources Donations & Fundraising 2 5,453 - Receipts from Sections (Subs) 25,341 - Equipment & Room Hire 5,889 - Interest Received 2,017 - Uniforms 1,892 - Grants Received 3 1,125 - Expedition/Event Income 34,822 - Gift Aid Reclaim 3,963 - Income from Solar Panels 1,168 - Other Income 370 - Total incoming resources 82,040 - Resources expended Payments to Sections - - Heat, Light & Rates 4,583 - Insurance 1,580 - Storage & Venue hire 312 - Repairs, Renewals & Maintenance 5,776 - Building Development - 2,099 Equipment Purchases 1,851 - Telephone, Computer & Website Costs 640 - Caretaking/Cleaning/Gardening 2,964 - Accountancy Charges 750 - Capitation Fee 10,915 - Uniforms 4,647 - Section Meetings 5,640 - Expedition/Event costs 36,053 - Membership Fees and Licences 593 - Stripe/Go Cardless Fees 1,951 - Donations - - Fundraising Expenses 1,480 - Training - 2,985 Depreciation/Revaluation - 7,222 Sundries/Other 269 - Total resources expended 80,004 12,306 Net income/(expenditure) 2,036 (12,306) Total funds brought forward 35,920 72,597 Transfers between funds 13 (2,803) 2,803 Total funds carried forward 12 35,153 63,094* |
Restricted Funds £ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - |
2024 2023 Total Funds £ £ 5,453 4,100 25,341 22,484 5,889 4,360 2,017 604 1,892 2,216 1,125 - 34,822 9,104 3,963 2,888 1,168 1,725 370 - 82,040 47,481 - 9,113 4,583 4,413 1,580 1,255 312 - 5,776 984 2,099 - 1,851 2,001 640 1,872 2,964 1,079 750 650 10,915 9,120 4,647 3,623 5,640 - 36,053 10,928 593 596 1,951 1,612 - 100 1,480 - 2,985 1,245 7,222 6,247 269 88 92,310 54,926 (10,270) (7,445) 108,517 115,962 - - 98,247 108,517 |
|---|---|---|
- Payments to Sections - Previous year’s expenditure which could not be identified by individual cost centre is now allocated under the relevant section meeting and core cost.
Comparative figures of donation and grant income, for each fund are shown in notes 2 and 3 to the accounts. All other prior year income is unrestricted.
Prior year expenditure includes depreciation of £6,247 charged to designated funds. All other prior year expenditure is unrestricted.
Page 9
PENISTONE SCOUT GROUP
BALANCE SHEET
AS @ 31 MARCH 2024
| Note Fixed assets Tangible assets 4 Total fixed assets Current assets Debtors & Prepayments 5 Cash at bank and in hand 6 Total current assets Liabilities Creditors & Accruals 7 Amounts falling due within one year Net current assets Net assets Funds of the charity 12 Unrestricted funds Restricted funds Designated funds - fixed assets Designated funds - other Total funds |
2024 2023 £ £ £ £ 33,303 25,097 33,303 25,097 7,733 2,146 68,614 89,812 76,347 91,958 (11,403) (8,538) 64,944 83,420 98,247 108,517 35,153 35,920 - - 33,303 25,097 29,791 47,500 98,247 108,517 |
2024 2023 £ £ £ £ 33,303 25,097 33,303 25,097 7,733 2,146 68,614 89,812 76,347 91,958 (11,403) (8,538) 64,944 83,420 98,247 108,517 35,153 35,920 - - 33,303 25,097 29,791 47,500 98,247 108,517 |
|---|---|---|
| 108,517 | ||
| 35,920 - 25,097 47,500 |
||
| 108,517 |
The trustees declare that they have approved the accounts above. Signed on behalf of the charity’s trustees:
Signed _____ Dated: 1[st] July 2024
J Billard, Treasurer
Page 10
PENISTONE SCOUT GROUP
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2024
1. Accounting policies
Basis of the preparation of the accounts
The financial statements have been prepared in accordance with 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 (FRS102), Charities SORP (FRS102)).
The charity meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value, unless otherwise stated in the relevant accounting policy note(s).
Income and expenditure has been analysed in the accounts using natural classification, in accordance with the provisions of Section 4.6 of the Charities SORP (smaller charities). The charity also meets the requirements for exemption for preparing a statement of cash flows.
Going Concern Note
After reviewing the charity’s forecasts and projections and its reserves, the trustees have reasonable expectation that the charity has adequate resources to continue in operation for the foreseeable future. The charity therefore continues to adopt the going concern basis in preparing its financial statements.
Incoming resources
All material incoming resources have been included in the Statement of Financial Activities when the charity is entitled to the income, when any performance conditions attached are met, when it is probable that the income will be received and when the amount can be measured reliably.
Resources Expended
Resources expended have been analysed using natural classification.
All expenditure is included on an accruals basis and is recognised as a liability is incurred. The charity is not registered for VAT and accordingly resources expended are shown gross of irrecoverable VAT.
Donated goods and services
Donated facilities and services are recognised in the accounts at the amount the charity would pay in the open market for a service equivalent to that being donated, when the charity would otherwise have purchased them and the value can be measured reliably.
Donated goods for the charity’s own use are recognised as income, at their fair value.
The contribution of general volunteers is not recognised as income in the charity accounts
Depreciation
Depreciation is calculated to write down the cost or valuation less estimated residual value of all tangible fixed assets, with a cost exceeding £500, over their expected useful lives.
The rates applicable are: Fixtures, Fittings & Equipment Buildings/Building Improvements
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20% on a straight line basis
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5% on a straight line basis
Page 11
PENISTONE SCOUT GROUP
NOTES TO THE FINANCIAL STATEMENTS continued
YEAR ENDED 31 MARCH 2024
Funds Structure
The charity maintains a general unrestricted fund which represents funds which are expendable at the discretion of the trustees in furtherance of the objects of the charity.
Restricted funds have been provided to the charity for particular purposes and may only be spent for the purposes for which they were given. Any balance remaining outstanding on a restricted fund at the end of the year is carried forward as a balance on the fund, unless permission has been given by the funder to remove the restriction on the balance outstanding.
Funds relating to capital expenditure are transferred to a designated fund against which depreciation is charged. Other designated funds have been provided for particular purposes at the discretion of the trustees.
2. Donations and Fundraising
| Easy Fundraising donations Amazon donations Paypal Penistone Gala Penistone Agricultural Show Penistone Roundtable Race Night 2023 Bingo April 2024 Quiz Night Feb 24 Christmas Raffle Thurnscoe Scouts Howard & Co LLP Donation Other Fundraising/Donations |
Unrestricted Restricted Total Unrestricted Restricted Total Funds Funds Funds Funds Funds Funds £ £ £ £ £ £ - - - 17 - 17 51 - 51 75 - 75 244 - 244 - - - 2,031 - 2,031 1,414 - 1,414 1,000 - 1,000 1,000 - 1,000 500 - 500 500 - 500 705 - 705 - - - 75 - 75 - - - 787 - 787 - - - - - - 349 - 349 - - - 645 - 645 - - - 100 - 100 60 - 60 - - - 5,453 - 5,453 4,100 - 4,100 2023 2024 |
|---|---|
3. Grants Received
| Tesco Groundwork | Unrestricted Restricted Total Unrestricted Restricted Total Funds Funds Funds Funds Funds Funds £ £ £ £ £ £ 1,125 - 1,125 - - - 1,125 - 1,125 - - - 2023 2024 |
|---|---|
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PENISTONE SCOUT GROUP
NOTES TO THE FINANCIAL STATEMENTS continued
YEAR ENDED 31 MARCH 2024
4. Tangible fixed assets
| Cost as @ 01-Apr-2023 Additions Disposals as @ 31-Mar-2024 Depreciation as @ 01-Apr-2023 Disposals Charge this period as @ 31-Mar-2024 Net book value as @ 31-Mar-2024 as @ 31-Mar-2023 5.Debtors Prepaid Camp/Event costs Prepaid Website Costs Prepayment Insurance Room Hire (Feb/March 2024) 6.Cash at Bank and in hand Bank Accounts Online Scout Manager Investment Accounts |
Buildings £ 55,501 - - 55,501 35,820 - 2,474 38,294 17,207 19,681 |
Fixtures, Fittings & Equipment £ 99,850 15,428 - 115,278 94,434 - 4,748 99,182 16,096 5,416 2024 £ 5,416 265 1,637 415 7,733 2024 £ 32,331 971 35,312 68,614 |
Total £ 155,351 15,428 - |
|---|---|---|---|
| 170,779 | |||
| 130,254 - 7,222 |
|||
| 137,476 | |||
| 33,303 | |||
| 25,097 | |||
| 2023 £ 847 265 1,034 - 2,146 2023 £ 54,003 1,425 34,384 89,812 |
Page 13
PENISTONE SCOUT GROUP
NOTES TO THE FINANCIAL STATEMENTS continued
YEAR ENDED 31 MARCH 2024
7. Creditors
| Accruals: Deferred Camp/Event Income Accountancy Repairs, Renewals & Maintenance Utilities |
2024 2023 £ £ 10,106 7,888 750 650 400 - 147 - 11,403 8,538 |
|---|---|
8. Analysis of net assets by fund
| 31 March 2024 Fixed assets Current assets Current liabilities 31 March 2023 Fixed assets Current assets Current liabilities |
Unrestricted funds £ - 46,556 (11,403) 35,153 - 44,458 (8,538) 35,920 |
Restricted funds £ - - - - - - - - |
Designated funds £ 33,303 29,791 - 63,094 25,097 47,500 - 72,597 |
Total funds £ 33,303 76,347 (11,403) |
|---|---|---|---|---|
| 98,247 | ||||
| 25,097 91,958 (8,538) |
||||
| 108,517 |
9. Trustees’ remuneration, benefits and expenses
During the financial year J Robinson received £265 via his business Funky IT Solutions for website hosting and domain renewal. Stuart Walne received £141.00 via Beyond Belief Gardening for grass cutting and maintenance. The transactions were carried out under normal terms of business.
Other than reimbursement for items purchased on behalf of the charity, there were no further payments, remuneration or benefits made to trustees in this period.
10. Related party transactions
There were no related party transactions.
11. Independent examination and accountancy services
During the period, the cost of the examination and accountancy services was £750. (2023: £650).
Page 14
PENISTONE SCOUT GROUP
NOTES TO THE FINANCIAL STATEMENTS continued
YEAR ENDED 31 MARCH 2024
12. Movements in funds
| Unrestricted funds General Fund Restricted Funds None Designated funds Contingency fund Fixed Assets Hardship Fund Training Fund Group Development fund TOTAL FUNDS |
Opening balance £ 35,920 35,920 - - 7,500 25,097 5,000 5,000 30,000 72,597 108,517 |
Incoming (Resources resources expended) £ £ 82,040 (80,004) 82,040 (80,004) - - - - - - - (7,222) - - - (2,985) - (2,099) - (12,306) 82,040 (92,310) |
Transfers £ (2,803) (2,803) - - - 15,428 (1,513) - (11,112) 2,803 - |
Closing balance £ 35,153 |
|---|---|---|---|---|
| 35,153 | ||||
| - | ||||
| - | ||||
| 7,500 33,303 3,487 2,015 16,789 |
||||
| 63,094 | ||||
| 98,247 |
13. Fund transfers
£11,112 was transferred from the Group Development Fund to the Designated Fund for the purchase of fixed assets.
£4,316 was transferred from General Fund to the Designated Fund for the purchase of fixed assets.
£1,513 was transferred from the Hardship Fund to General Fund for contribution to member activities and subs.
14. Designated Funds
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Hardship Fund - One of our key values is to make scouting affordable to all, and ensure that children in families facing financial hardship, do not miss out on scouting opportunities. This designated fund is set aside to sponsor activities being provided to those families.
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Training Fund – A designated fund set aside to develop and enhance the skills of the volunteers. This has included shooting, archery, hillwalking and outdoor first aid skills this year. This enables us to run sessions ourselves at a hugely reduced cost which will in turn makes these exciting opportunities accessible to more young people.
-
Group Development Fund - A designated fund, set aside for the purpose of improving the existing building, to enable the charity to increase membership and give more young people the opportunity to enjoy scouting.
Page 15