2025-03-31-accounts

Charity Registration Number. 514173

PENISTONE SCOUT GROUP REPORT AND ACCOUNTS YEAR ENDED 31 MARCH 2025

PENISTONE SCOUT GROUP

TRUSTEES’ REPORT AND ACCOUNTS

YEAR ENDED 31 MARCH 2025

CONTENTS

	Page
Legal and administrative information	3
Trustees’ report	4-7
Independent examiner's report	8
Statement of financial activities	9
Balance sheet	10
Notestothefinancialstatements	11-15

Page 2

PENISTONE SCOUT GROUP

LEGAL AND ADMINISTRATIVE INFORMATION

YEAR ENDED 31 MARCH 2025

Full name:	17 Barnsley (Penistone) ScoutGroup
Registered Charity Number:	514173
Registered Office & Principal
Address:	3 Valley Road
	High Green
	Sheffield
	South Yorkshire
	$35 3JX
Trustees:	L Simpson
	J Worthington
	J Westwood (Secretary)
	A Richardson (GSL)
	S Sykes (Resigned August 2024)
	L te Roux
	N Bedford
	S Morley (Resigned October 2024)
	J Billard (Treasurer)
	J Dawson (Resigned October 2024)
	S Chan
	SWalne (Resigned October2024)
	K Rushforth (Appointed October 2024)
	P Nicholson (Appointed October 2024)
Chairperson:	J Worthington
Bankers:	Lloyds Bank PLC
	25 Gresham Street
	London
	EC2V 7HN
Independent Examiner:	Stephanie Tolson
	Community Accountant
	BCVS Services Ltd
	23 Queens Road
	Barnsley
	S711AN

Page 3

PENISTONE SCOUT GROUP

TRUSTEES’ REPORT

YEAR ENDED 31 MARCH 2025

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 hasa 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 2025 Tene ee Reduction or loss of members. The Group provides activities for all young people aged 6 to 18. lf 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 18 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 makea 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: - enjoy what they are doing and have fun

• take part in activities indoors and outdoors

• learn by doing

• share in spiritual reflection

• • take responsibility and make choices

• undertake new and challenging activities

• 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:

• ¢ Provision of building and facilities/open space for Scouts and community groups e Provision of services for charitable purposes * Operation of Scouting for Squirrels, Beavers, Cubs, Scouts and Young Leaders ¢ 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.

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PENISTONE SCOUT GROUP

TRUSTEES’ REPORT continued

YEAR ENDED 31 MARCH 2025

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Achievements and performance during the period

• Continued attainment across all sections of awarding Chief Scout Awards

• All sections are thriving and offering a balanced but varied programme, including nights away for all sections.

• Leaders continue to have multiple years service and awards for merit alongside commissioners commendations.

• A further 6 (9 in total) leaders are now trained in axe throwing, and continuing usage of axe throwing facilities and the axe throwing wall.

• Challenging and rewarding programmes on offer to the young people including (but not exhaustive):

• " Beavers Spring sleepover

• Beavers Gulliver's Valley sleepover

• Fundraising bingo

• Cubs climbing

• « District big day out "Group camp

• Scouts abseiling

• « Scouts climbing

• = Squirrels stickman day

• Squirrels my first sleepover

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 2025, twelve month’s running costs equates to £44,207 (total unrestricted expenditure, less expedition/camp expenditure). The actual amount of reserves held at the year-end was £59,563 as follows: General Reserve £32,067 Contingency Fund £7,500 Group Development Fund £16,789 (see note 14 to the accounts) Hardship Fund £1,284 Training Fund £1,923

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PENISTONE SCOUT GROUP

TRUSTEES’ REPORT continued

YEAR ENDED 31 MARCH 2025

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 £10,919 (2024: net deficit £10,270). The total funds at the year-end stand at £87,328 (2024: £98,247). The general reserve of the charity was £32,067 at the year-end (2024: £35,153).

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:

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Signed : 2D
J Billard, Treaserér
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Date: 1° July 2025

Page 7

PENISTONE SCOUT GROUP

INDEPENDENT EXAMINER'S REPORT

YEAR ENDED 31 MARCH 2025

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| 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:

• examine the accounts under section 145 of the 2011 Act;

• • 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: e the accounting records were not kept in accordance with section 130 of the Charities Act; or e the accounts did not accord with the accounting records; or * 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.

| 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* July 2025

Stephanie Tolson 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 2025

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||||||||||| |---|---|---|---|---|---|---|---|---|---| |2025|2024| |Unrestricted|Designated|Restricted|Total| |Funds|Funds|Funds|Funds| |Note|£|£|£|£|£| |Incoming|resources| |Donations|&|Fundraising|2|2,005|-|-|2,005|5,453| |Receipts from|Sections|(Subs)|29,740|-|-|29,740|25,341| |Equipment|&|Room|Hire|8,033|-|-|8,033|5,889| |Interest|Received|2,000|-|-|2,000|2,017| |Uniforms|2,067|-|-|2,067|1,892| |Grants|Received|3|-|-|-|-|1,125| |Expedition/Event|Income|27,312|-|-|27,312|34,822| |Gift Aid|Reclaim|-|-|-|-|3,963| |Income|from|Solar|Panels|-|-|-|-|1,168| |Other|Income|-|-|-|-|370| |Total|incoming|resources|71,157|.|-|71,157|82,040| |Resources expended| |Heat,|Light|&|Rates|4,496|-|-|4,496|4,583| |Insurance|2,225|-|-|2,225|1,580| |Storage|& Venue|hire|234|:|-|234|312| |Repairs,|Renewals|&|Maintenance|4,996|:|-|4,996|5,776| |Building|Development|-|-|-|-|2,099| |Equipment|Purchases|2,959|-|-|2,959|1,851| |Telephone,|Computer|&|Website|Costs|1,513|-|-|1,513|640| |Caretaking/Cleaning/Gardening|2,610|-|-|2,610|2,964| |Accountancy|Charges|825|-|-|825|750| |Capitation|Fee|11,968|-|-|11,968|10,915| |Uniform|&|Badges|3,468|-|-|3,468|4,647| |Section|Meetings|6,708|-|-|6,708|5,640| |Expedition/Event|costs|30,134|-|-|30,134|36,053| |Membership|Fees|and|Licences|416|.|-|416|593| |Stripe/Go|Cardless|Fees|1,070|-|-|1,070|1,951| |Fundraising|Expenses|292|-|-|292|1,480| |Training|-|92|-|92|2,985| |Depreciation/Revaluation|-|7,643|-|7,643|7,222| |Refreshments|356|-|-|356|:| |Sundries/Other|71|-|-|71|269| |Total|resources|expended|74,341|7,735|-|82,076|92,310| |Net income/{expenditure)|(3,184)|(7,735)|-|(10,919)|(10,270)| |Total|funds|brought forward|35,153|63,094|-|98,247|108,517| |Transfers|between|funds|13|98|(98)|-|-|-| |Total funds|carried|forward|12|32,067|55,261|-|87,328|98,247|

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All prior year income is unrestricted.

Prior year expenditure includes depreciation of £7,222, building development £2,099 and Training £2,985 charged to designated funds. All other prior year expenditure is unrestricted.

Page 9

PENISTONE SCOUT GROUP

BALANCE SHEET

AS @ 31 MARCH 2025

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|||||| |---|---|---|---|---| |eee| |Note|£|2025£|£|2024£| |Fixed assets| |Tangible assets|4|27,765|33,303| |Total fixed assets|27,765|33,303| |Current assets| |Debtors & Prepayments|5|3,607|7,733| |Cash at bank and in hand|6|61,215|68,614| |Total current assets|64,822|76,347| |Liabilities| |Creditors & Accruals|7| |Amounts falling due within one year|(5,259)|(11,403)| |Net current assets|59,563|64,944| |Net assets|87,328|98,247| |Funds of the charity|12| |Unrestricted funds|32,067|35,153| |Designated fundsRestricted funds|- fixed assets|27,765-|33,303-| |Designated funds - other|27,496|29,791| |Total funds|87,328|98,247|

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The trustees declare that they have approved the accounts above. Signed on behalf of the charity's trustees:

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Signed
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p=
J Bit ' ; Treasurer
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Dated: 1 July 2025

Page 10

PENISTONE SCOUT GROUP

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2025

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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 -20% on a straight line basis Buildings/Building Improvements - 5% on astraight line basis

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PENISTONE SCOUT GROUP

NOTES TO THE FINANCIAL STATEMENTS continued

YEAR ENDED 31 MARCH 2025

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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

		2025			2024
	Unrestricted Funds	Restricted Funds	Total Funds	Unrestricted Funds	Restricted Funds	Total Funds
	£	£	£	£	£	£
Amazon donations Paypal Penistone Gala PenistoneAgriculturalShow Penistone Roundtable Race Night2023 Bingo April2024 Quiz NightFeb24 CAFdonation	- - - 1,000 - . - - 500	- - - - - - - - -	- - - 1,000 - - - - 500	51 244 2,031 1,000 500 705 75 787 -	- - - - - - - - -	51 244 2,031 1,000 500 705 75 787 -
Penistone Gardening Club	60	-	60	-	-	-
David Bennett Charitydonation	250	-	250	-	-	-
OtherFundraising/Donations	195	-	195	60	-	60
	eee 2,005 . 2,005 5,453 - 5,453 ee 4
Grants Received
		2025			2024
	Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
	Funds	Funds	Funds	Funds	Funds	Funds
	£	£	£	£	£	£
Tesco Groundwork	-	-	-	1,125	-	1,125
	eee
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3. Grants Received

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PENISTONE SCOUT GROUP

NOTES TO THE FINANCIAL STATEMENTS continued

Ol eeeeeeSsSC—seYEAR ENDED 31 MARCH 2025

4. Tangible fixed assets

		Buildings	Fixtures,	Total
			Fittings &
			Equipment
	Cost as @ 01-Apr-2024 Additions Disposals	£ 55,501 - -	£ 115,278 2,105 -	£ 170,779 2,105 -
	as@31-Mar-2025	55,501	117,383	172,884
	Depreciation
	as@ 01-Apr-2024 Disposals	38,294 -	99,182 -	137,476 -
	Charge this period as@31-Mar-2025	2,474 40,768	5,169 104,351	7,643 145,119
	Net book value
	as@31-Mar-2025	14,733	13,032	27,765
	as@31-Mar-2024	17,207	16,096	33,303
5.	Debtors
			2025	2024
			£	£
	PrepaidCamp/Eventcosts Prepaid WebsiteCosts PrepaymentInsurance Room Hire(Feb/March 2024)		1,844 - 1,763 -	5,416 265 1,637 415
			3,607	7,733
6.	Cash at Bankand in hand
			2025	2024
			£	£
	BankAccounts Online ScoutManager InvestmentAccounts		22,423 2,488 36,304	32,331 971 35,312
			61,215	68,614

6. Cash at Bank and in hand

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PENISTONE SCOUT GROUP

NOTES TO THE FINANCIAL STATEMENTS continued

YEAR ENDED 31 MARCH 2025

	YEAR ENDED 31 MARCH 2025	YEAR ENDED 31 MARCH 2025	YEAR ENDED 31 MARCH 2025
	Eee
7.	Creditors
		2025	2024
	Accruals:	£	£
	Deferred Camp/EventIncome Accountancy Repairs, Renewals & Maintenance Utilities	4,161 825 - 273	10,106 750 400 147
		5,259	11,403

8. Analysis of net assets by fund

	Unrestricted funds	Resiricted funds	Designated funds	Total funds
31 March 2025	£	£	£	£
Fixed assets Current assets Current liabilities	- 37,326 (5,259)	- - -	27,765 27,496 -	27,765 64,822 (5,259)
	32,067	-	55,261	87,328
31 March 2024
Fixedassets Current assets Current liabilities	- 46,556 (11,403)	- - -	33,303 29,791 -	33,303 76,347 (11,403)
	35,153	-	63,094	98,247

9. Trustees’ remuneration, benefits and expenses

During the financial year Stuart Walne received £1 45.00 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 £825. (2024: £750).

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PENISTONE SCOUT GROUP

NOTES TO THE FINANCIAL STATEMENTS continued

YEAR ENDED 31 MARCH 2025

a 12. Movements in funds

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|||||||| |---|---|---|---|---|---|---| |Opening|Incoming|(Resources|Transfers|Closing| |balance|_— resources|expended)|balance| |£|£|£|£|£| |Unrestricted|funds| |General|Fund|35,153|71,157|(74,341)|98|32,067| |35,153|71,157|(74,341)|98|32,067| |Restricted|Funds| |None|-|-|-|-|-| |Designated|funds| |Contingency fund|7,500|-|-| |Fixed|-|7,500| |Assets|33,303|-|(7,643)|2,105|27,765| |Hardship Fund|3,487|-|-|(2,203)|1,284| |Training|Fund|2,015|-|(92)|-|1,923| |Group|Development fund|16,789|-|-| |-|16,789| |63,094|-|(7,735)|(98)|55,261| |TOTAL FUNDS|98,247|71,157|(82,076)|-|87,328|

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13. Fund transfers

£2,105 was transferred from General Fund to the Designated Fund for the purchase of fixed assets. £2,203and subs. was transferred from the Hardship Fund to General Fund for contribution to member activities

14. Designated Funds

• ¢ 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.

• ¢ 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.

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