Charity registrailoll number 515681 (England and Wales) DANE VALLEY SCOUT GROUP ANNUAL REPORT AIYD UNAIJDffEJ) FJI¥AJNCIAL STATEMENTS FOR YEAR ENDED 31 DECEMBER 2024
DANE VALLEY SCOUT GROUP LEGALAND ADMINISTRATIVE INFORMATION Trustees Mrs D Marshall MrA Brown Mr G Smith Mr B P Plant Mrs J L William5 Mrs M M Borg-Heffeman Mr P Green (App)inted 13 June 2024) (Appointed 13 June 2024) (Appointed l December 2024) Charity Dumber (England and Wales) 515681 Prlncipal address Dane Valley Scout Headquarters Rope Walk Congleton Cheshire CW12 IFrN Independent examiner Amanda Grint. FCCA Hammond McNulty LLP BaT& House Market Square Congleton Cheshi England CW12 IET
DANE VALLEY SCOUT GROUP CONTENTS Page Trustees, report Independent exarninefs report Statement of financial activities Balance sheet Notes to the financial statements 6-15
DAIYE VALLEY SCOUT GROUP TRUSTEES, REPORT FOR THE YEAR ENDED 31 DECEMBER 2024 The trustees present their annual report and financial statemenls for the year ended 31 December 2024. The financial statements have been prepared in accordance with the accounting policies set out in note I to the financial statements and comply with the rules of the Scout Association, the Charities Act 2011 and "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 l January 2019). Objeetives and gctivitles 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, intellethal, spiritual potential as individuals, citizens and as members of their local. national and international communities through a developed programme of activities and challenges. Piiblic benefil The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the ¢harity should undertake. Achievements and performance Significanl aeiivilies and achievemenis agairtsl objeclives The transition away from the previous Exec Board to Trustee Board has now settled and the group is operating under the new regime. The Trustees meet every 3 months lo ensure the group functions correctly in line with Scouting Policy, Organisation and Rules. Over the last 12 months there has been an investment in the buildings with a modern central heating system, Placem¢llt of light fittings and rede¢orating throughout. The Trustees wish to thank the leaders and volunteers throughout the group who have worked tirelessly to ensure our young people receive high quality Scouting programmes and activities. The Trustees also wish to extend their heartfelt thanks to Neil and Marge Dutton who, having moved away from the area have stepped down from their roles of Group Lead Volunteer and Lead Cub Volunteer after more than 40 years, service to the group, and the District." Financial review The group remains strong financially enabling the tNstees to plan and ¢ontinue a scheme of refiJrbishm¢nt and updating of the 35 year old buildings to help maintain the income stream from the users of the facilities. Reserves policy It is the policy of the charity that unrestrtcted funds which have not been designated for a specific use should be maintained at level equivalent to twelve month's expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding. they will be able to continue the charity's cent activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year. At the 31 DeceTnber 2024 the Group held unrestricted reserves of £134,352 in cash at bank and in h8nd. Structure9 governaAce and management 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.
DANE VALLEY SCOUT GROUP TRUSTEES, REPORT (CONTINUED) FOR THE YEAR EM)ED 31 DECEMBER 2024 The trustees who served during the year and up to the date of signature of the financial statements were: MrN Dutton (Resigned 9 December 2024) Mrs D Marshall Mrs M Dutton MTA Brown Mr J Mitcheson Mr M Amies Mr C Pepper Mr G Smith Mr B P Plant Mrs J L Williams Mrs M M Borg-Heffeman Mr P Green (Resigned 9 January 2025) {Re5igned 21 April 2025) (Resigned 13 June 2024) (Resigned 13 June 2024) (Appointed 13 June 2024) (Appointed 13 June 2024) (Appointed l December 2024) Recruirmertl andappointmeni oflrusfees 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. The trustees, pOrt was approved by the Board of Trustees. Mr B P Planl Trustee OT5
DANE VALLEY SCOUT GROUP INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF DANE VALLEY SCOUT GROUP I report to the trustees on my examination of the financial statements of Dane Valley Scout Group (the charity) for the year ended 31 December 2024. Re$pon$fibilitlÈ$ and b4sis of report As the trustees of the charity you are responsible for the preparation of the financial statements in aordanCe with the requirements of the Charities Act 2011. I report in respect of my examination of the charity's financial ststements carried out under section 145 of the Charities Act 2011. In carrying oul my examination I have followed the Directions given by the Charity Commission under section 145(5Xb) of the Chartties Act 2011. Independent examiner's statement Your attention is drawn to the fact that the charity has prepared the financial statements in accord3nce with the relevant version of the Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on l April 2005 which is referred to in the extant regulations but has now been withdrawn. l understand that this has been done in order for the financial slatements to provide a true and fair view in accordance with UK Generally Accepted Accounting Practice. I have completed my examination. I confirn] that no 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 charity as required by section 130 of the Charities Ad 2011. the financial statements do not accord with those records. or the financial statements do not comply with the applicable requirements concerning the forni and ¢(¢¢nt of financial statements set out in the Charities (Accounts and Reports) Regulations 2008 other than any qUirement that the financial statements 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 whh attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached. Amanda Grint, FCCA Hammond McNulty LLP Bank House Market Square Congleton Cheshire CW12 IET England
DANE VALLEY SCOUT GROUP STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR E]VDED 31 DECEMBER 2024 Unrestrieted funds 2024 Unrestrlcted funds 2023 Notes Income from: Donations and legacies Charitable activities Investments 3.055 39,179 2,081 655 42,131 1,353 Totsl incorne 44,315 44.139 Expenditure on: Charitable activities Other expenditure 42,134 35,912 107 Total expenditure 42,244 36,019 Net Income and movement In funds 2,071 8,120 Reeonelllatlon of funds: Fund balances at l January 2024 416,539 408.419 Fund b21anee$ At 31 December 2024 418,610 416,539 The statement of financial activities includes all gains and 1055¢s recognis¢d in the year. All income and expenditure derive from continuing activities.
DANE VALLEY SCOUT GROUP BALANCE SHEET ASAT31 DECEMBER 2024 2024 2023 Notes Fixed assets Tangible assets 13 286,918 288,715 Current Y4ssets Debtors Cash at bank and in hand 14 150 134.352 130.307 134,502 130,307 Creditors: amounts falling due within one year 15 (2,810) (2,483} Net current 45sets 131,692 127,824 Totydl assets less current liabilities 418,610 416,539 The funds of the charity Unrestricted ndS 17 418,610 416.539 418.610 416,539 The financial statements were approved by the trustees on ......................... Mr B P Plant Trnstee
DANE VALLEY SCOUT GROUP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 Aeeounting poli¢ies Charity information Dane Valley Scout 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.. 1.1 Accounting convention The financial statements have been prepared in accordance with the rules of the Scout Association, the Charities Act 201 I, FRS 102 Yhe Financial Reporting Standard applicable in the UK and Republic of Ireland" ("FRS 102") and the Charities SORP "Accounting and Rew)rting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in th¢ UK and Republic of Ireland (FRS 102)" (effective l January 2019)- The charity is a Public Benefit Entity as defined by FRS 102. Th¢ charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flow5. The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the StstemenÉ of Rrfommended Practi¢e for charities applying FRS 102 rather than the version of the Ststement of Recomrnended Prdctice which is referred to in the Regulations but which has since been withdrawn. The financial statements are prepared in sterling. which is the nCtIonal curr¢n¢y of the charity. Monetary amounts in these financial statements are rounded to the nrare5t £. The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below. 1.2 Going concern At the time of approving the financial Statemen the trustees have a reasonable expectation that the charity has adequate resources Èo continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern b15 of accounting in preparing the financial statements. IJ Charltsble funds Unrestricted funds are available for use at the discretion of the trustees in fjjrtherance of their charitable objectives. Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements. Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity. 1.4 Income Income is recognised when the charity is legally entitled to it after any perforniance conditions have been met, the amounts can be measured reliably. and it is probable that income will be received. Cash donation5 are recognised on receipt. Other donations are recognffised once the charity has been notified of the donatio unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations re1Ved under Gift Aid or deeds of covenant t5 recognised at the time of the donation. Legacies are re¢ogni5ed on r¢¢eipt or Otherwi if th¢ charity has been notified of an impending distribution, the arnount is known. and re¢eipt Is ¢xpect¢d. If the amount is not known. the legacy is treated as a contingent asset.
DANE VALLEY SCOUT GROUP NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Aeeounting polleles (Conilnued) Expenditure Expenditure is recognised once there is a legal or constructive obligation to transfer economi¢ benefit to a third party, it is probable that a transfer of economic benefits will be required settlement, and the amount of the obligation can be m&qsured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs. including support Costs involved in undertaking each activity- Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributsble to a single activity are apportioned tthveen those activities on a basis COT]SiStent with the use of resources. Central staff costs are allocated on the basis of time spenL and depreciation charges are allocated on the portion of the asset's use. 1.6 Tangible fixed assets Tangible fixed assets are inittally measured at cost and subsequently measured at cost or valuation. net of depreciation and any impairment losses. Depreciation is recognised so a5 to write off the cost or valuation of assets less their residual values over their useful lives on the following base5- Freehold land and buildings Plant and ¢quipment Fixtures and fittings Computers Motor vehicles Not depreciated IOO/o reducing balance IOi/lo reducing balance 330/• reducing balance 250/0 reducing balance The gain or loss arising on the disposal of an asset is deterniined as the difference between the sale proceeds and the carrying value of the asseL and is recognised in the statement of financial activities. 1.7 Impairment of fixed assets At each reporting end date. the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impaiTment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to detennine the extent of the impairnient loss (if any). 1.8 Cash and cgsh equivalents Cash and cash equivalents include cash in hand, deposits held at call with banks. other short-terni liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within oWingS in current liabilities. 1.9 Financial instruments The charity has elected to apply the provisions of Section 11 'Basic Financial Instruments. and Section 12 '0ther Financial Instruments Issues. of FRS I02 to all of its financial instruments. Financial instruments are recognis¢d in th¢ charity's balance sh¢et wh¢n the charity becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable righi to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
DANE VALLEY SCOUT GROUP NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Aecounting policies (Continued) Basicfinancial assets Basic financial assets. which in¢lude debtors and cash and bank balances. are initially measured at transaction pri¢c including transaction costs and are subsequently carried at amortised Cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised. Basiefinancial liabililies Basic financial liabilities. including creditors and bank loaT]s are initially recognised at transaction price unless the arrangement constitutes a financing transaction. where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised. Debt instruments are subsequently ¢arried at amortised cost, using the effective int¢rest rate method. Trad¢ creditors are obligations to pay for goods or services that hav¢ been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within on¢ year or less. If noL they are presented as non-current liabililies. Trade Creditors are recognised initially at transaction price and subsequently measured at amorti5ed c05t Using the effective interest method. Derecogniiion offinancial liabilities Financial liabilities are derecognised when the charity's contractual obligations expire or a discharged or cancelld. 1.10 Employee benefits The cost of any unused holiday entitlement is re¢ognised in the period in which the employee's services are received. Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to teTminate the employment of an ernployee or to provide ternlination benefits. Crlifical gceounting eslimates and judgements In the application of the charity's accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing b&sis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that peri(Kl, or in the period of the revision and future periods where the revision affects both cuent and firture periods. Ineome from donations and legacies Unrestricted funds 2024 Unrestricted funds 2023 Donations and gifts Grants 2,555 500 655 3,055 655
DANE VALLEY SCOUT GROUP NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Income from donations and legaeies (Continued) Unrestricted Dds 2024 Unrestrieted funds 2023 Dongtions gnd gifts Donations 2,555 655 2,555 655 Income from charitsble a¢tivities Unrestricted funds 21)24 Unrestrieted funds 2023 Group Charitable rental income Other income 14.273 16,166 627 Beavers Membership fees Group and section activities Other income 2,885 708 2,724 705 138 Cub$ Membership fees Group and section activities Camps income 4,487 194 5,750 3,914 784 6.753 Scouts Membership fres Group and section activities Camps income Admissions Other income 5,270 956 3.260 30 5.030 149 4,923 190 28 Squirrels Membership fee5 1.267 39,179 42,131
DANE VALLEY SCOUT GROUP NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Income from investments Unrestricted Unrestricted funds funds 2024 2023 Interest receivable 2,081 ,353 Expenditure on charitable activities Group 2024 Beavers Cubs 2024 S¢outs 2024 Squirrels 2024 Total 2024 2024 Direct costs Depreciation and impainnent Subscriptions paid to HQ county and district Insurance LighL heat and wat Telephone R¢pair5 and renewa15 Vehicle and trdn5POrt ¢osls Group and section aGtivities Camp expenditure Equipment Sundries 1,797 1,797 4,689 2,129 4,594 856 7,221 237 282 2,085 4,689 2,129 4.594 856 7.221 237 4,596 9,840 ,524 4,016 1,059 995 4,906 61 398 1,940 2,849 1,463 320 3,453 61 27,343 1,163 6,360 6,252 381 41,499 Share of support and governallce costs (see note 7) Governance 635 635 27,978 1,163 6,360 6,252 381 42,134 Analysis by fllnd Unrestricted funds 27,978 1,163 6,360 6,252 381 42.134 10-
DANE VALLEY SCOUT GROUP NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Expenditure on charitsble aetfvltles (Continued) Previous year: Group 2023 Beavers Cubs 2023 Seouts 2023 Totsl 2023 2023 Direct eosts Depreciation and impairnjent Subscriptions paid to HQ county and district Insurance Light, heat and water Telephone Repairs and renewals Vehicle and transport costs Group and section activities Camp expenditure Equipment Sundries 2,121 3,869 2.132 4,286 506 3.039 1.255 23 23 2,167 3,869 2.132 4,286 506 3.039 1.346 5,340 10,029 386 2,224 91 1.391 1.921 6,097 265 313 1,907 3,932 121 1,910 19,239 1,506 8,619 5,960 35,324 Share of support and governance costs (see note 7) Governan¢e 588 588 19.827 1.506 8.619 5.960 35,912 ADalysis by fulld Unrestricted funds 19,827 1.506 8.619 5.960 35.912 Support eosts allocated to activities Group 2024 Totsl 2023 Governance 635 588 2024 2023 Governance costs comprise: Audit fees 635 588 635 588 11
DANE VALLEY SCOUT GROUP NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YE4R ENDED 31 DECEMBER 2024 Net movement in funds 2024 2023 The net movement in ndS is stated after chargingllcrediting): Fees payable for the independent examination of the charity's financial statements Depreciation of owned tangible fixed assets 635 ,797 588 2.167 Truslees None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year. io Employees The averdge monthly number of employees during the year w&s: 2024 Number 2023 Number Total There were no employees whose annual remuneration w&s rn0 than £60,000. Remuneration of key management personnel The remuneration of key management personnel was as follows: li Other expenditure Unrestricted Unrestrieted funds funds 2024 2023 Financing Costs 107 12 Taxation The charity is exempt from ttIOn on its activities because all its income is applied for Gharitsble purposes. 12-
DANE VALLEY SCOUT GROUP NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YE4R ENDED 31 DECEMBER 2024 13 Tanglble flxed 8ssets Freehold land and bllildiDg$ Plint And eqllipm¢DI Fixtures imd ritling$ Computers Moior vehielts Total Cost At l January 2024 275,000 8,354 8,476 695 11,500 304.025 At 31 December 2024 275.000 8,354 8,476 695 11.500 304,025 Depreciation and impairment Ai l January 2024 Depreciation charged in the year 2,957 2,981 601 8,771 15,310 538 548 680 1,797 At 31 tkcember 2024 3.495 3.529 632 9.451 17,107 Carrylng simount At 31 December 2024 275,000 4,859 4,947 63 2,049 286.918 At 31 December 2023 275,000 5,397 5.495 94 2.729 288,715 14 Debtors 2024 2023 Amounts falling due within one year: Prepayments and accrued incorne 150 15 Creditors: amounts falling due within ODe year 2024 2023 Notes Deferred income Accruals 16 2,175 635 1.895 588 2.810 2.483 16 Deferred Income 2024 2023 Other deferred income 2,175 1,895 Deferred income is included in the financial statements as follows: 13-
DANE VALLEY SCOUT GROUP NOTES TO THE FINAIYCIAL STATEMENTS (CONTINUED) FOR THE YE4R ENDED 31 DECEMBER 2024 16 Deferred income (Continued) 2024 2023 Deferred income is included within.. Current liabilities 2.175 1,895 Movements in the year.. Deferred income at l January 2024 Released from previous periods Resources deferred in the year 1,895 11,8951 2,175 ,590 (1,590) 1,895 Deferred income at 31 December 2024 2.175 1.895 17 UDrestric¢ed funds The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific Conditions by donors and grantors as to how they may be used. These include designated fvnds which have been set &8ide out of unrestricted funds by the trustees for specific purposes. At l January 2024 Incoming resources Resources expended TransfersAt 31 December 2024 Beavers Cubs Scouts Camp fund Squirrels General funds 5.662 9,117 11.770 10,705 3,691 5.115 9.516 5,595 1,767 18,631 (1.333) (1.454) (7.545) (5.056) (380) ?6.476) (1,360) (2,370) (2.180) 6,660 10,408 11,561 11,244 1,177 377,560 (210) 6,120 379285 416,539 44,315 {42,?44) 418,610 Previous year: At l January 2023 Ineomlng resources Resources expended TransfersAt 31 December 2023 Insurance fund Minibus fund Beavers Cubs Scouts Camp thnd General funds 2.500 1,000 4,740 10,007 7,869 8.096 374207 (2,500) (1,000) (1,139) (3,722) (459) 962 7,858 3,567 11,451 10.320 11.676 7,125 (1,506) (8,619) (5,960) (10,029) (9,9051 5,662 9,117 11,770 10,705 379,285 408.419 44,139 (36,019) 416,539 14-
DANE VALLEY SCOUT GROUP NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 18 Related party transacilons There were no dis¢losable related party transactions during the year (2023 - none). 15-