REGISTERED CHARITY NUMBER: 515681
Report of the Trustees and
Unaudited Financial Statements for the Year Ended 31st December 2022
for
Dane Valley Scout Group
Hammond McNulty LLP Bank House Market Square Congleton Cheshire CW12 1ET
Dane Valley Scout Group
Contents of the Financial Statements for the Year Ended 31st December 2022
| Page | |||
|---|---|---|---|
| Report of the Trustees | 1 | to | 2 |
| Independent Examiner's Report | 3 | ||
| Statement of Financial Activities | 4 | ||
| Balance Sheet | 5 | ||
| Notes to the Financial Statements | 6 | to | 11 |
| Detailed Statement of Financial Activities | 12 | to | 13 |
Dane Valley Scout Group
Report of the Trustees for the Year Ended 31st December 2022
The trustees present their report with the financial statements of the charity for the year ended 31st December 2022. 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).
OBJECTIVES AND ACTIVITIES
Objectives and aims
The scout group is open to all young people from the age of 4 years old who are willing to make the scout law and promise .Scouting aims to help young people achieve their full physical, intellectual, spiritual potential as individuals, citizens and as members of their local, national and international communities through a developed programme of activities and challenges.
ACHIEVEMENT AND PERFORMANCE
Charitable activities
The Scouting Purpose states that 'Scouting exists to actively engage and support young people in their personal development, empowering them to make a positive contribution to society'.
As trustees of the charity, the Dane Valley Scout Group Executive Committee provide the support and governance to the Group Scout Leader and their team of leaders achieve this aim.
Areas of governance for the committee include; safety, financial management and fundraising, property, equipment and insurance and compliance.
2022 certainly continued to surprise us all: the loss of our Queen, a new King, the conflict in Ukraine, incredible energy price rises and several Prime Ministers to name a few notable events. What has remained constant throughout is the dedication, enthusiasm, care and passion to provide high quality Scouting that the Dane Valley team delivers, week in, week out, come what may.
As Trustees and an Executive Committee our purpose exists to support the leaders so they can focus on their sections, the activity programmes, the badgework, the nights away and to be able to be good role models to our members. We work hard in the background to keep the buildings and minibus in a safe and good working order, and make improvements where needed.
This year we will be replacing the bollards in the car park as they've seen better days and adding frost protection in the main building to name a couple of projects we're working on.
2023 will be particularly special when we welcome our new Squirrel Drey to the group. This section is for 4-6 year olds and will meet every Friday at 5:30pm to 6:30pm. It's lovely to see the group growing year on year.
It was great to see members of Dane Valley, both young and young at heart represented in the fantastic 50th Congleton Gang Show. It was nice to see our investment in the new storage container working well too. Thanks go to our Scout Leader, Andrew Brown as Director who made the show a huge success.
The trustees and executive members wish to record their thanks to the leaders and helpers who ensure that members of the group receive good quality scouting
FINANCIAL REVIEW
Financial position
The group remains strong financially enabling the trustees to plan and continue a scheme of refurbishment and updating of the 35 year old buildings to help maintain the income stream from the users of the facilities.
Reserves policy
To endorse its position as a going concern the group maintains its reserves to allow for unexpected major repairs to its assets and / provision of equipment necessary to function effectively and efficiently.
The group relies on its users to meet its regular commitments but also aims to maintain reserves of at least 12 months costs to ensure any future shortages in cash flows can be met without distracting from the groups main aims and responsibilities to it young members.
Page 1
Dane Valley Scout Group
Report of the Trustees for the Year Ended 31st December 2022
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The Group is a trust established under its rules which are common to all Scout groups. Trustees are appointed in accordance with Policy, Organisation and Rules of the Scout Association.
Recruitment and appointment of new trustees
The trustees are appointed and approved at the annual meeting of the Group Scout Council and comprise elected, nominated and co opted personnel and include representatives of each sections of the group.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number
515681
Principal address
Dane Valley Scout Headquarters Rope Walk Congleton Cheshire CW12 1HN
Trustees
N Dutton Mrs C Cliffe (resigned 5/5/2022) Mrs D Marshall Mrs M Dutton A Brown J Mitcheson B Jones (deceased 12/8/2022) M T N Harrison (resigned 5/5/2022) M Amies S Rogers C Pepper P Horrocks G Smith M Caiazzo (resigned 5/5/2022)
Scout Registered number
43150
Independent Examiner
Hammond McNulty LLP Bank House Market Square Congleton Cheshire CW12 1ET
Approved by order of the board of trustees on 4th May 2023 and signed on its behalf by:
G Smith - Trustee
Page 2
Independent Examiner's Report to the Trustees of Dane Valley Scout Group
Independent examiner's report to the trustees of Dane Valley Scout Group
I report to the charity trustees on my examination of the accounts of Dane Valley Scout Group (the Trust) for the year ended 31st December 2022.
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.
Colin Higginson
Hammond McNulty LLP Bank House Market Square Congleton Cheshire CW12 1ET
4th May 2023
Page 3
Dane Valley Scout Group
Statement of Financial Activities
for the Year Ended 31st December 2022
| Unrestricted funds Notes £ VOLUNTARY INCOME FROM Donations and legacies 23,286 Charitable activities Camps 8,840 Group & Section activities 519 Membership fees 10,855 Other trading activities 2 297 Investment income 3 309 Total 44,106 EXPENDITURE ON Charitable activities Subscriptions paid to HQ County and District 3,380 Other costs 1,480 Headquarters running costs 10,719 Activities & camps 2,252 Equipment - Camps 10,750 Group & Section activities 1,855 Other 2,626 Total 33,062 NET INCOME 11,044 RECONCILIATION OF FUNDS Total funds brought forward 397,375 TOTAL FUNDS CARRIED FORWARD 408,419 |
Restricted funds £ - - - - - - - - - - - - - - - - - - - |
31/12/22 31/12/21 Total Total funds funds £ £ 23,286 23,133 8,840 2,265 519 2,681 10,855 7,478 297 112 309 66 44,106 35,735 3,380 3,891 1,480 921 10,719 6,807 2,252 969 - 44 10,750 423 1,855 551 2,626 3,754 33,062 17,360 11,044 18,375 397,375 379,000 408,419 397,375 |
31/12/22 31/12/21 Total Total funds funds £ £ 23,286 23,133 8,840 2,265 519 2,681 10,855 7,478 297 112 309 66 44,106 35,735 3,380 3,891 1,480 921 10,719 6,807 2,252 969 - 44 10,750 423 1,855 551 2,626 3,754 33,062 17,360 11,044 18,375 397,375 379,000 408,419 397,375 |
|---|---|---|---|
| 2,265 | |||
| 2,681 | |||
| 7,478 | |||
| 112 | |||
| 66 | |||
| 35,735 | |||
| 3,891 | |||
| 921 | |||
| 6,807 | |||
| 969 | |||
| 44 | |||
| 423 | |||
| 551 | |||
| 3,754 | |||
| 17,360 | |||
| 18,375 | |||
| 379,000 | |||
| 397,375 |
The notes form part of these financial statements
Page 4
Dane Valley Scout Group
Balance Sheet
31st December 2022
| Unrestricted funds Notes £ FIXED ASSETS Tangible assets 6 290,882 CURRENT ASSETS Cash at bank and in hand 119,667 CREDITORS Amounts falling due within one year 7 (2,130) NET CURRENT ASSETS 117,537 TOTAL ASSETS LESS CURRENT LIABILITIES 408,419 NET ASSETS 408,419 FUNDS 8 Unrestricted funds TOTAL FUNDS |
Restricted funds £ - - - - - - |
31/12/22 Total funds £ 290,882 119,667 (2,130) 117,537 408,419 408,419 408,419 408,419 |
31/12/21 Total funds £ 293,510 105,631 (1,766) 103,865 397,375 |
|---|---|---|---|
| 397,375 | |||
| 397,375 397,375 |
The financial statements were approved by the Board of Trustees and authorised for issue on 4th May 2023 and were signed on its behalf by:
G Smith - Trustee
The notes form part of these financial statements
Page 5
Dane Valley Scout Group
Notes to the Financial Statements
for the Year Ended 31st December 2022
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.
Going Concern
The trustees have considered the potential impact of COVID-19 on the principal activities of the charity and they believe that they have sufficient resources in place to operate for the foreseeable future. Thus, they continue to adopt the going concern basis of accounting in preparing the financial statements.
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.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
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.
Hire purchase and leasing commitments
Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.
Page 6
continued...
Dane Valley Scout Group
Notes to the Financial Statements - continued for the Year Ended 31st December 2022
2. OTHER TRADING ACTIVITIES
3.
| OTHER TRADING ACTIVITIES | ||||
|---|---|---|---|---|
| 31/12/22 | 31/12/21 | |||
| £ | £ | |||
| Sundry income | 297 | 112 | ||
| INVESTMENT INCOME | ||||
| 31/12/22 | 31/12/21 | |||
| £ | £ | |||
| Deposit account interest | 309 | 66 | ||
4. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31st December 2022 nor for the year ended 31st December 2021.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31st December 2022 nor for the year ended 31st December 2021.
5.
| COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted funds £ VOLUNTARY INCOME FROM Donations and legacies 23,133 Charitable activities Camps 2,265 Group & Section activities 2,681 Membership fees 7,478 Other trading activities 112 Investment income 66 Total 35,735 EXPENDITURE ON Charitable activities Subscriptions paid to HQ County and District 3,891 Other costs 921 Headquarters running costs 6,807 Activities & camps 969 Equipment 44 Camps 423 Group & Section activities 551 Other 3,754 Total 17,360 NET INCOME 18,375 |
Restricted funds £ - - - - - - - - - - - - - - - - - |
Total funds £ 23,133 2,265 2,681 7,478 112 66 |
|---|---|---|
| 35,735 | ||
| 3,891 921 6,807 969 44 423 551 3,754 |
||
| 17,360 | ||
| 18,375 |
continued...
Page 7
Dane Valley Scout Group
Notes to the Financial Statements - continued for the Year Ended 31st December 2022
| 5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued Unrestricted Restricted funds funds £ £ RECONCILIATION OF FUNDS Total funds brought forward 379,000 - TOTAL FUNDS CARRIED FORWARD 397,375 - 6. TANGIBLE FIXED ASSETS Freehold property Equipment £ £ COST At 1st January 2022 and 31st December 2022 275,000 8,354 DEPRECIATION At 1st January 2022 - 1,690 Charge for year - 667 At 31st December 2022 - 2,357 NET BOOK VALUE At 31st December 2022 275,000 5,997 At 31st December 2021 275,000 6,664 Motor Computer vehicles equipment £ £ COST At 1st January 2022 and 31st December 2022 11,500 695 DEPRECIATION At 1st January 2022 6,648 486 Charge for year 1,213 69 At 31st December 2022 7,861 555 NET BOOK VALUE At 31st December 2022 3,639 140 At 31st December 2021 4,852 209 |
5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued Unrestricted Restricted funds funds £ £ RECONCILIATION OF FUNDS Total funds brought forward 379,000 - TOTAL FUNDS CARRIED FORWARD 397,375 - 6. TANGIBLE FIXED ASSETS Freehold property Equipment £ £ COST At 1st January 2022 and 31st December 2022 275,000 8,354 DEPRECIATION At 1st January 2022 - 1,690 Charge for year - 667 At 31st December 2022 - 2,357 NET BOOK VALUE At 31st December 2022 275,000 5,997 At 31st December 2021 275,000 6,664 Motor Computer vehicles equipment £ £ COST At 1st January 2022 and 31st December 2022 11,500 695 DEPRECIATION At 1st January 2022 6,648 486 Charge for year 1,213 69 At 31st December 2022 7,861 555 NET BOOK VALUE At 31st December 2022 3,639 140 At 31st December 2021 4,852 209 |
5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued Unrestricted Restricted funds funds £ £ RECONCILIATION OF FUNDS Total funds brought forward 379,000 - TOTAL FUNDS CARRIED FORWARD 397,375 - 6. TANGIBLE FIXED ASSETS Freehold property Equipment £ £ COST At 1st January 2022 and 31st December 2022 275,000 8,354 DEPRECIATION At 1st January 2022 - 1,690 Charge for year - 667 At 31st December 2022 - 2,357 NET BOOK VALUE At 31st December 2022 275,000 5,997 At 31st December 2021 275,000 6,664 Motor Computer vehicles equipment £ £ COST At 1st January 2022 and 31st December 2022 11,500 695 DEPRECIATION At 1st January 2022 6,648 486 Charge for year 1,213 69 At 31st December 2022 7,861 555 NET BOOK VALUE At 31st December 2022 3,639 140 At 31st December 2021 4,852 209 |
Total funds £ 379,000 |
|
|---|---|---|---|---|
| 397,375 | ||||
| Fixtures and fittings £ 8,476 1,691 679 2,370 6,106 |
||||
| 275,000 | 6,664 | 6,785 | ||
| Motor vehicles £ 11,500 6,648 1,213 7,861 3,639 |
Computer equipment £ 695 486 69 555 140 |
Totals £ 304,025 10,515 2,628 13,143 290,882 |
||
| 4,852 | 209 | 293,510 |
continued...
Page 8
Dane Valley Scout Group
Notes to the Financial Statements - continued for the Year Ended 31st December 2022
| 7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Other creditors 8. MOVEMENT IN FUNDS Net movement At 1/1/22 in funds £ £ Unrestricted funds Group 360,941 5,345 Insurance fund 2,500 - Minibus fund 1,000 - Beavers 4,558 1,873 Cubs 8,726 3,681 Scouts 6,872 3,370 Camp fund 12,778 (3,225) 397,375 11,044 TOTAL FUNDS 397,375 11,044 Net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds Group 23,502 Beavers 3,088 Cubs 5,933 Scouts 4,058 Camp fund 7,525 44,106 TOTAL FUNDS 44,106 |
31/12/22 31/12/21 £ £ 2,130 1,766 Transfers between At funds 31/12/22 £ £ 7,921 374,207 - 2,500 - 1,000 (1,691) 4,740 (2,400) 10,007 (2,373) 7,869 (1,457) 8,096 - 408,419 - 408,419 Resources Movement expended in funds £ £ (18,157) 5,345 (1,215) 1,873 (2,252) 3,681 (688) 3,370 (10,750) (3,225) (33,062) 11,044 (33,062) 11,044 |
||
|---|---|---|---|
| 31/12/21 £ |
|||
| 1,766 | |||
continued...
Page 9
Dane Valley Scout Group
Notes to the Financial Statements - continued for the Year Ended 31st December 2022
8. MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
| Unrestricted funds Group Insurance fund Minibus fund Beavers Cubs Scouts Camp fund TOTAL FUNDS |
At 1/1/21 £ 349,130 2,500 1,000 3,476 7,473 4,029 11,392 379,000 379,000 |
Net movement in funds £ 7,802 - - 2,811 3,533 2,843 1,386 18,375 18,375 |
Transfers between funds £ 4,009 - - (1,729) (2,280) - - - - |
At 31/12/21 £ 360,941 2,500 1,000 4,558 8,726 6,872 12,778 |
|---|---|---|---|---|
| 397,375 | ||||
| 397,375 |
Comparative net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| Group | 23,138 | (15,336) | 7,802 |
| Beavers | 2,971 | (160) | 2,811 |
| Cubs | 4,186 | (653) | 3,533 |
| Scouts | 3,314 | (471) | 2,843 |
| Camp fund | 2,126 | (740) | 1,386 |
| 35,735 | (17,360) | 18,375 | |
| TOTAL FUNDS | 35,735 | (17,360) | 18,375 |
A current year 12 months and prior year 12 months combined position is as follows:
| Unrestricted funds Group Insurance fund Minibus fund Beavers Cubs Scouts Camp fund TOTAL FUNDS |
At 1/1/21 £ 349,130 2,500 1,000 3,476 7,473 4,029 11,392 379,000 379,000 |
Net movement in funds £ 13,147 - - 4,684 7,214 6,213 (1,839) 29,419 29,419 |
Transfers between funds £ 11,930 - - (3,420) (4,680) (2,373) (1,457) - - |
At 31/12/22 £ 374,207 2,500 1,000 4,740 10,007 7,869 8,096 |
|---|---|---|---|---|
| 408,419 | ||||
| 408,419 |
continued...
Page 10
Dane Valley Scout Group
Notes to the Financial Statements - continued
for the Year Ended 31st December 2022
8. MOVEMENT IN FUNDS - continued
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| Group | 46,640 | (33,493) | 13,147 |
| Beavers | 6,059 | (1,375) | 4,684 |
| Cubs | 10,119 | (2,905) | 7,214 |
| Scouts | 7,372 | (1,159) | 6,213 |
| Camp fund | 9,651 | (11,490) | (1,839) |
| 79,841 | (50,422) | 29,419 | |
| TOTAL FUNDS | 79,841 | (50,422) | 29,419 |
9. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31st December 2022.
Page 11
Dane Valley Scout Group
| Detailed Statement of Financial Activities | ||
|---|---|---|
| for the Year Ended 31st December 2022 | ||
| 31/12/22 | 31/12/21 | |
| £ | £ | |
| VOLUNTARY INCOME | ||
| Donations and legacies | ||
| Donations | 314 | - |
| Gift aid | 988 | - |
| Grants | 3,667 | 21,035 |
| Admissions | 60 | 60 |
| Donations - Use of headquarters | 18,257 | 2,038 |
| 23,286 | 23,133 | |
| Other trading activities | ||
| Sundry income | 297 | 112 |
| Investment income | ||
| Deposit account interest | 309 | 66 |
| Charitable activities | ||
| Group & section activities | 519 | 208 |
| Camps | 8,840 | 2,265 |
| Membership fees | 10,855 | 9,951 |
| 20,214 | 12,424 | |
| Total incoming resources | 44,106 | 35,735 |
| EXPENDITURE | ||
| Charitable activities | ||
| Subscriptions paid to HQ county and district | 3,380 | 3,891 |
| Insurance | 1,839 | 1,615 |
| Light, heat & water | 2,221 | 1,762 |
| Telephone | 498 | 442 |
| Sundries | 2,494 | 254 |
| Repairs & renewals | 4,935 | 2,912 |
| Vehicle & transport costs | 841 | 875 |
| Group & section activities | 2,839 | 1,025 |
| Camps | 10,750 | 740 |
| Equipment | - | 44 |
| 29,797 | 13,560 | |
| Other | ||
| Equipment depreciation | 666 | 740 |
| Fixtures & fittings depreciation | 678 | 754 |
| Motor vehicles depreciation | 1,213 | 1,617 |
| Computer equipment depreciation | 69 | 103 |
| 2,626 | 3,214 |
This page does not form part of the statutory financial statements
Page 12
Dane Valley Scout Group
| Support costs Finance Bank charges Governance costs Accountancy and legal fees Total resources expended Net income |
Detailed Statement of Financial Activities for the Year Ended 31st December 2022 31/12/22 31/12/21 £ £ 99 46 540 540 33,062 17,360 11,044 18,375 |
Detailed Statement of Financial Activities for the Year Ended 31st December 2022 31/12/22 31/12/21 £ £ 99 46 540 540 33,062 17,360 11,044 18,375 |
|---|---|---|
| 46 540 17,360 18,375 |
This page does not form part of the statutory financial statements
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