REGISTERED CHARITY NUMBER: 515836
Report of the Trustees and
Unaudited Financial Statements for the Year Ended 31 March 2023
for
215th Sheffield 1st Totley Scout Group
Heather Lea Business Services 49 Heather Lea Avenue Sheffield S17 3DL
215th Sheffield 1st Totley Scout Group
Contents of the Financial Statements for the Year Ended 31 March 2023
| Page | |||
|---|---|---|---|
| Report of the Trustees | 1 | ||
| Independent Examiner's Report | 2 | ||
| Statement of Financial Activities | 3 | ||
| Balance Sheet | 4 | ||
| Notes to the Financial Statements | 5 | to | 9 |
| Detailed Statement of Financial Activities | 10 | to | 11 |
215th Sheffield 1st Totley Scout Group
Report of the Trustees for the Year Ended 31 March 2023
The trustees present their report with the financial statements of the charity for the year ended 31 March 2023. 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 objects are the instruction of members of all classes in the principles of discipline,loyalty and good citizenship.
Significant activities
The Scout Group provides education and training opportunities to its members, including activities in art, culture, sport and recreation. We provide our own premises for these activities including outdoor space. Many of the activities are provided through overnight camps and away days. We also provide care and counselling services to those members in need.
STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document
The charity is controlled by its governing document a Royal Charter dated 4 January 1912.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number
515836
Principal address
Totley Scout Hut Behind Aldham Road Sheffield S17 4GA
Trustees
S Bridgens H Armstrong D Brookman (appointed 1.2.23)
Independent Examiner
D Mangles FCA Heather Lea Business Services 49 Heather Lea Avenue Sheffield S17 3DL
Approved by order of the board of trustees on 7 February 2024 and signed on its behalf by:
Dan Brookman
D Brookman - Trustee
Page 1
Independent Examiner's Report to the Trustees of 215th Sheffield 1st Totley Scout Group
Independent examiner's report to the trustees of 215th Sheffield 1st Totley Scout Group
I report to the charity trustees on my examination of the accounts of 215th Sheffield 1st Totley Scout Group (the Trust) for the year ended 31 March 2023.
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.
D Mangles
D Mangles FCA
Heather Lea Business Services 49 Heather Lea Avenue Sheffield S17 3DL
7 February 2024
Page 2
215th Sheffield 1st Totley Scout Group
Statement of Financial Activities for the Year Ended 31 March 2023
| 31.3.23 | 31.3.22 | ||
|---|---|---|---|
| Unrestricted | Total | ||
| fund | funds | ||
| Notes | £ | £ | |
| INCOME AND ENDOWMENTS FROM | |||
| Donations and legacies | 34,476 | 33,907 | |
| Other trading activities | 2 | 16,381 | 2,667 |
| Investment income | 3 | 55 | 3 |
| Total | 50,912 | 36,577 | |
| EXPENDITURE ON | |||
| Raising funds | 4 | 82,193 | 31,381 |
| NET INCOME/(EXPENDITURE) | (31,281) | 5,196 | |
| RECONCILIATION OF FUNDS | |||
| Total funds brought forward | 33,924 | 28,728 | |
| TOTAL FUNDS CARRIED FORWARD | 2,643 | 33,924 |
The notes form part of these financial statements
Page 3
215th Sheffield 1st Totley Scout Group
Balance Sheet 31 March 2023
| 31.3.23 Unrestricted fund Notes £ CURRENT ASSETS Cash at bank 2,793 CREDITORS Amounts falling due within one year 7 (150) NET CURRENT ASSETS 2,643 TOTAL ASSETS LESS CURRENT LIABILITIES 2,643 NET ASSETS 2,643 FUNDS 8 Unrestricted funds 2,643 TOTAL FUNDS 2,643 |
31.3.22 Total funds £ 34,074 (150) 33,924 33,924 33,924 33,924 33,924 |
|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on 7 February 2024 and were signed on its behalf by:
Dan Brookman
D Brookman - Trustee
The notes form part of these financial statements
Page 4
215th Sheffield 1st Totley Scout Group
Notes to the Financial Statements for the Year Ended 31 March 2023
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
2. OTHER TRADING ACTIVITIES
| Events income Lottery income Other Income |
31.3.23 £ 13,482 2,790 109 16,381 |
31.3.22 £ - 2,570 97 |
|---|---|---|
| 2,667 |
Page 5
continued...
215th Sheffield 1st Totley Scout Group
Notes to the Financial Statements - continued for the Year Ended 31 March 2023
3. INVESTMENT INCOME
| Deposit account interest RAISING FUNDS Raising donations and legacies General bills Group expenses Scouting UK subscriptions Camps & trips- accommodation and travel Sundries Event costs Lottery prizes Website costs Fundraising costs Refurbishment Gate costs Cleaning Admin costs Insurance Rent Support costs |
31.3.23 £ 55 31.3.23 £ 6,441 2,247 9,545 - 84 12,256 675 - - 44,716 - 1,600 2,182 518 625 1,304 82,193 |
31.3.22 £ 3 31.3.22 £ 5,727 3,641 8,811 1,415 254 - 850 165 202 9,173 966 - - - - 177 |
|---|---|---|
| 31,381 |
4. RAISING FUNDS
5. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 March 2023 nor for the year ended 31 March 2022.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 March 2023 nor for the year ended 31 March 2022.
6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| Unrestricted | |
|---|---|
| fund | |
| £ | |
| INCOME AND ENDOWMENTS FROM | |
| Donations and legacies | 33,907 |
| Other trading activities | 2,667 |
| Investment income | 3 |
| Total | 36,577 |
| EXPENDITURE ON | |
| Raising funds | 31,381 |
Page 6
continued...
215th Sheffield 1st Totley Scout Group
Notes to the Financial Statements - continued for the Year Ended 31 March 2023
6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
| Unrestricted | Unrestricted | |||||
|---|---|---|---|---|---|---|
| fund | ||||||
| £ | ||||||
| NET INCOME | 5,196 | |||||
| RECONCILIATION OF FUNDS | ||||||
| Total funds brought forward | 28,728 | |||||
| TOTAL FUNDS CARRIED FORWARD | 33,924 | |||||
| 7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | |||||
| 31.3.23 | 31.3.22 | |||||
| £ | £ | |||||
| Other creditors | 150 | 150 | ||||
| 8. | MOVEMENT IN FUNDS | |||||
| Net | ||||||
| movement | At | |||||
| At 1.4.22 | in funds | 31.3.23 | ||||
| £ | £ | £ | ||||
| Unrestricted funds | ||||||
| General fund | 33,924 | (31,281) | 2,643 | |||
| TOTAL FUNDS | 33,924 | (31,281) | 2,643 | |||
| Net movement in funds, included in the above are as follows: | ||||||
| Incoming | Resources | Movement | ||||
| resources | expended | in funds | ||||
| £ | £ | £ | ||||
| Unrestricted funds | ||||||
| General fund | 50,912 | (82,193) | (31,281) | |||
| TOTAL FUNDS | 50,912 | (82,193) | (31,281) |
Page 7
continued...
215th Sheffield 1st Totley Scout Group
Notes to the Financial Statements - continued for the Year Ended 31 March 2023
8. MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
| Net | |||
|---|---|---|---|
| movement | At | ||
| At 1.4.21 | in funds | 31.3.22 | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 28,728 | 5,196 | 33,924 |
| TOTAL FUNDS | 28,728 | 5,196 | 33,924 |
| Comparative net movement in funds, included in the above are as follows: | |||
| Incoming | Resources | Movement | |
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 36,577 | (31,381) | 5,196 |
| TOTAL FUNDS | 36,577 | (31,381) | 5,196 |
A current year 12 months and prior year 12 months combined position is as follows:
Unrestricted funds General fund TOTAL FUNDS |
Net movement At 1.4.21 in funds £ £ 28,728 (26,085) 28,728 (26,085) |
At 31.3.23 £ 2,643 |
|---|---|---|
| 2,643 |
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 | |||
| General fund | 87,489 | (113,574) | (26,085) |
| TOTAL FUNDS | 87,489 | (113,574) | (26,085) |
Page 8
continued...
215th Sheffield 1st Totley Scout Group
Notes to the Financial Statements - continued for the Year Ended 31 March 2023
9. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 March 2023.
Page 9
215th Sheffield 1st Totley Scout Group
Detailed Statement of Financial Activities for the Year Ended 31 March 2023
| 31.3.23 | 31.3.22 | |
|---|---|---|
| £ | £ | |
| INCOME AND ENDOWMENTS | ||
| Donations and legacies | ||
| Donations | 977 | 11,142 |
| Gift aid | 6,856 | - |
| Subscriptions | 22,035 | 21,025 |
| Camps and trips | - | 1,740 |
| Fundraising income | 4,608 | - |
| 34,476 | 33,907 | |
| Other trading activities | ||
| Events income | 13,482 | - |
| Lottery income | 2,790 | 2,570 |
| Other Income | 109 | 97 |
| 16,381 | 2,667 | |
| Investment income | ||
| Deposit account interest | 55 | 3 |
| Total incoming resources | 50,912 | 36,577 |
| EXPENDITURE | ||
| Raising donations and legacies | ||
| General bills | 6,441 | 5,727 |
| Group expenses | 2,247 | 3,641 |
| Scouting UK subscriptions | 9,545 | 8,811 |
| Camps & trips- accommodation and travel | - | 1,415 |
| Sundries | 84 | 254 |
| Event costs | 12,256 | - |
| Lottery prizes | 675 | 850 |
| Website costs | - | 165 |
| Fundraising costs | - | 202 |
| Refurbishment | 44,716 | 9,173 |
| Gate costs | - | 966 |
| Cleaning | 1,600 | - |
| Admin costs | 2,182 | - |
| Insurance | 518 | - |
| Rent | 625 | - |
| 80,889 | 31,204 | |
| Support costs | ||
| Finance | ||
| Bank charges | 1,154 | 27 |
This page does not form part of the statutory financial statements
Page 10
215th Sheffield 1st Totley Scout Group
Detailed Statement of Financial Activities for the Year Ended 31 March 2023
| 31.3.23 | 31.3.22 | |
|---|---|---|
| £ | £ | |
| Finance | ||
| Governance costs | ||
| Accountancy and legal fees | 150 | 150 |
| Total resources expended | 82,193 | 31,381 |
| Net (expenditure)/income | (31,281) | 5,196 |
This page does not form part of the statutory financial statements
Page 11
Issuer Airship Services Ltd Document generated Mon, 12th Feb 2024 15:25:16 UTC Document fingerprint 55f75ed3f0bb64803f473e870e98c1c9
Parties involved with this document
Document processed Party + Fingerprint Mon, 12th Feb 2024 15:48:38 UTC David Mangles - Signer (397ad2baebdfffa8d9e25ad849aac2b0) Mon, 12th Feb 2024 15:57:30 UTC Dan Brookman - Signer (e8f1b6fd69ee41fec06e1af5c1f4e7c5) Audit history log Date Action Mon, 12th Feb 2024 15:57:31 UTC Dan Brookman viewed the envelope (86.185.110.181) Mon, 12th Feb 2024 15:57:30 UTC This envelope has been signed by all parties (86.185.110.181) Mon, 12th Feb 2024 15:57:30 UTC Dan Brookman signed the envelope (86.185.110.181) Mon, 12th Feb 2024 15:57:07 UTC Dan Brookman viewed the envelope (86.185.110.181) Mon, 12th Feb 2024 15:57:02 UTC Dan Brookman opened the document email. (66.249.93.103) Mon, 12th Feb 2024 15:49:56 UTC David Mangles viewed the envelope (195.206.191.80) Mon, 12th Feb 2024 15:48:44 UTC Dan Brookman opened the document email. (66.249.92.43) Mon, 12th Feb 2024 15:48:40 UTC Document emailed to 215th.totley@gmail.com (18.133.160.153) Mon, 12th Feb 2024 15:48:39 UTC David Mangles viewed the envelope (195.206.191.80) Mon, 12th Feb 2024 15:48:39 UTC Sent the envelope to Dan Brookman (215th.totley@gmail.com) for signing (195.206.191.80) Mon, 12th Feb 2024 15:48:38 UTC David Mangles signed the envelope (195.206.191.80) Mon, 12th Feb 2024 15:47:57 UTC David Mangles viewed the envelope (195.206.191.80) Mon, 12th Feb 2024 15:30:28 UTC Document emailed to david@mangles.uk.com (18.132.204.125) Mon, 12th Feb 2024 15:30:27 UTC Sent the envelope to David Mangles (david@mangles.uk.com) for signing (86.185.110.181) Mon, 12th Feb 2024 15:28:19 UTC Dan Brookman has been assigned to this envelope (86.185.110.181) Mon, 12th Feb 2024 15:28:19 UTC David Mangles has been assigned to this envelope (86.185.110.181) Mon, 12th Feb 2024 15:25:33 UTC Document generated with fingerprint 55f75ed3f0bb64803f473e870e98c1c9 (86.185.110.181) Mon, 12th Feb 2024 15:25:16 UTC Envelope generated by Airship Services Ltd (86.185.110.181)