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← 105th Sheffield (High Green) Scout Group

2025-03-31-accounts

REGISTERED CHARITY NUMBER: 516163

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 March 2025

for

105th Sheffield (High Green) Scout Group

Sutton McGrath Hartley Limited 5 Westbrook Court Sharrowvale Road Sheffield S11 8YZ

105th Sheffield (High Green) Scout Group

Contents of the Financial Statements for the Year Ended 31 March 2025

Page
Chairman's Report 1
Report of the Trustees 2 to 7
Independent Examiner's Report 8
Statement of Financial Activities 9
Balance Sheet 10
Cash Flow Statement 11
Notes to the Cash Flow Statement 12
Notes to the Financial Statements 13 to 20

105th Sheffield (High Green) Scout Group

Chairman's Report for the Year Ended 31 March 2025

It's with great pride and gratitude that I welcome you to our Annual General Meeting and present my report on another fantastic year for our prodigious group. It has been a pleasure to serve as your chair this past year, and I've thoroughly enjoyed seeing firsthand the diverse and exciting activities we provide. The events I personally attended were not only enjoyable but I experienced how they fostered personal growth, teamwork, and resilience among our young people and the volunteers that deliver them.

The trustee board and I continually adapt to how Scouting is run across the country. While implementing these changes can be challenging, we remain resilient, ensuring our group is well-managed, risks are mitigated, our equipment and building are in good order, and everyone follows the legal requirements.

We as a group continue to go from strength to strength, with all our sections expanding, in some cases now offering two meetings a week. This is in no small part down to the tireless enthusiasm and commitment of our volunteer team and I’d like to thank you all profusely for the time and effort you put into making scouting an inclusive, fulfilling experience for our young people here in High Green.

This year has been full of incredible achievements. Our Squirrels, Beavers, Cubs, and Scouts have taken part in countless adventures, from hikes to camps and skills workshops. We also participated in community events, strengthening our ties with local residents and organizations. These activities reinforced the values of service and citizenship by giving our members a chance to contribute meaningfully to their communities. It's great to see our wider scouting family coming together for these events, strengthening connections across the group. More details from each section are in their individual reports later in the booklet.

We are working hard to minimize our waiting lists by extending sections, but this is always tempered by the number of adult volunteers we can recruit. Fortunately, we do remarkably well at attracting new volunteers, welcoming nineteen this past year. This is due to our dedicated recruitment lead and our welcoming and supportive team of volunteers. If anyone is interested in joining us, even on a trial basis, please talk to a uniformed volunteer or email us at: volunteering@105highgreen.co.uk.

Financially, the group has maintained a stable position, thanks to the prudent management of our tireless treasurer and our successful fundraising efforts. I'd like to personally thank everyone who supported any of our initiatives throughout the year. These funds are crucial for maintaining our equipment and facilities, ensuring our group remains a safe and welcoming space for future generations. We continue to explore additional funding opportunities through grants, sponsorships, and community fundraising to ensure the sustainability and growth of our group.

Looking ahead, we have exciting plans. A whole-group camp is planned for September, bringing all sections together for a weekend of activities. We will also be planning the celebration of our centenary year in 2026.

Finally, a huge thank you to everyone who contributed to our success this year. To our young people, thank you for your enthusiasm. To our parents and volunteers, your support is invaluable. Scouting is about teamwork, and together, we are building a strong, vibrant community. I look forward to another amazing year.

Robin

Page 1

105th Sheffield (High Green) Scout Group

Report of the Trustees for the Year Ended 31 March 2025

The trustees present their report with the financial statements of the charity for the year ended 31 March 2025. 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 Purpose of Scouting

Scouting exists to actively engage and support young people in their personal development, empowering them to make a positive contribution to society.

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

Significant activities

We deliver a balanced programme of skills for life, to young people aged 4 to 14, contributing to delivering the vision, mission and values of the Scout Association https://www.scouts.org.uk/about-us/strategy

Group/ section numbers are dependent upon the age of the children & young people, and the numbers of volunteer leaders we have.

Any child or young person who wishes to attend our group (and a place is available), is welcomed, and the leaders make every effort to meet the needs of each individual.

Public benefit statement

105th Sheffield (High Green) Scout Group, 'The Group' meets the Charity Commission's public benefit criteria under both the advancement of education and the advancement of citizenship or community development headings.

Grantmaking

The majority of grantmaking activity throughout the period was alot of work and time spent applying for the YIF pre-construction & building grant. However this was successful as the Building work commenced in August 2023 and was completed in June 2024.Final payments of the grant are due to be made in the following few months from the issue of the financial statements.

Page 2

105th Sheffield (High Green) Scout Group

Report of the Trustees for the Year Ended 31 March 2025

OBJECTIVES AND ACTIVITIES

Volunteers

Volunteers are crucial to the day to day running and success of the Scout Group. They provide numerous services and operations within the Scout Group such as:

Volunteer leaders run each section and are responsible for delivering inspiring programmes and activities. The Team Leader from each section is also a member of the Trustee board. They report to the Trustees, who are responsible for governance and overall running of the group.

Volunteers also assist with the application for grants and funding. They also assist with rasing awareness of the Scout Group through methods such as social media communications and press articles etc.

Communication is also a key benefit of the use of volunteers within the Scout Group as they frequently liaise with local community leaders & councillors also liaising with with the Scout Association on a wider scale at national, county and district levels.

ACHIEVEMENT AND PERFORMANCE

Fundraising activities

Leaders and young people ran a fundraising BBQ & stall at a local community event in the park.

With the completion of the new HQ building, a fundraising Band & BBQ event was held on the newly completed premises, enjoyed by the local community.

FINANCIAL REVIEW

Financial Activity

Income raised through donations, subscriptions and gift aid was £19,629 (2024: £17,850). The main generator of these funds being subscriptions to the scouts/fees paid my members.

Income raised through other fund raising activities such as camps & events, hire of equipment etc was £14,003 (2024: £12,813).

Grant income recieved for the year was £522,669 (2024: £1,201,010), grant income remains abnormally high this year due to the YIF grant awarded towards our Building Development Project.

Total expenditure during the year was £37,938 (2024: £32,738).

Page 3

105th Sheffield (High Green) Scout Group

Report of the Trustees for the Year Ended 31 March 2025

FINANCIAL REVIEW

Investment policy and objectives

The Group's Income and Expenditure is small and under normal circumstances does not have sufficient funds to invest in longer term investments such as stocks and shares. The Group has therefore adopted a low risk strategy to the investment of its funds. All funds are held in cash using only mainstream banks or building societies or the Sheffield Scout Resources Charity savings fund.

The Group Trustee Board regularly monitors the levels of bank balances and the interest rates received to ensure the group obtains maximum value and income from its banking arrangements. Occasionally this may involve using an account that requires a period of notice before funds may be withdrawn, before doing so the Group Trustee Board considers the cash flow requirements.

Reserves policy

The Group's policy on reserves is to hold sufficient resources to continue the charitable activities of the group should income and fundraising activities fall short. The Group Trustee Board considers that the group should hold a sum equivalent to 6 months running costs, circa £20,000. This figure will be reviewed once we have completed our first year in the new building.

The Group held free reserves of £58,674 against this at year end. This is above the level required for operating expenses.However this can be explained by a major Building Development Project to replace our headquarters building, and equip it.

CURRENT RESERVES:

The group Trustee Board considers that the group should hold reserves equivalent to: i. £20,000 6 months’ running costs.

ii. £10,000 emergency fund to carry out repairs, or replace equipment.

iii. £20,000 future development of the site.

FUTURE PLANS

Several volunteer leaders have been recruited allowing the Cub & Squirrel sections to expand, offering more places to young people. We are working towards expanding the Beaver and Scout sections too.

With completion of the new HQ building works, Community use of the new building has increased over the last year.

We have a Group Camp planned for September 2025, and planning is underway to celebrate our 100th Anniversary in 2026.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The Group's governing documents are those of the The Scout Association. They consist of a Royal Charter, which in turn gives authority to the Bye Laws of the Association and The Policy, Organisation and Rules of The Scout Association.

Charity constitution

The Group is a trust established under its rules which are common to all Scouts.

Recruitment and appointment of new trustees

The Trustees are appointed in accordance with the Policy, Organisation and Rules of The Scout Association.

Page 4

105th Sheffield (High Green) Scout Group

Report of the Trustees for the Year Ended 31 March 2025

STRUCTURE, GOVERNANCE AND MANAGEMENT

Organisational structure

The Group is managed by the Group Trustee Board, the members of which are the ‘Charity Trustees’ of the Scout Group which is an educational charity. As charity trustees they are responsible for complying with legislation applicable to charities. This includes the registration, keeping proper accounts and making returns to the Charity Commission as appropriate.

The Trustee Board consists of the Chair, Treasurer and 7 Trustees and meets every 3 months.

Members of the Trustee Board complete 'Being a Scouts Trustee' learning within the first 6 months of joining the Board.

This Group Trustee Board exists to make sure the charity is well managed, risks are assessed and mitigated,buildings and equipment are in good working order, and everyone follows legal requirements and the organisation's policies and rules. Their support helps other volunteers run high-quality and safe programmes that give young people skills for life.

Page 5

105th Sheffield (High Green) Scout Group

Report of the Trustees for the Year Ended 31 March 2025

STRUCTURE, GOVERNANCE AND MANAGEMENT Risk and Internal Control

The Group Trustee Board 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:

i. 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 centres, 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.

ii. 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.The Group has Public Liability Insurance through the Scout association, and also pays for a ‘Scout Personal Accident & Medical Expenses Insurance Policy, for Helpers/Supporters and non-member children’

iii. 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 Board could raise the value of subscriptions to increase the income to the group on an ongoing basis, either temporarily or permanently.

iv. 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.

v. Reduction or loss of members. The Group provides activities for all young people aged 4 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

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number 516163

Principal address

Pack Horse Lane High Green Sheffield South Yorkshire S35 3HY

Page 6

105th Sheffield (High Green) Scout Group

Report of the Trustees for the Year Ended 31 March 2025

Trustees

R Morrisey Chair (resigned 4/9/2024) L Simpson J Hindley M Raybould H Hague S Richardson T C Hague L Hague M Pears R Farr Chair (appointed 4/9/2024)

Independent Examiner

Sutton McGrath Hartley Limited 5 Westbrook Court Sharrowvale Road Sheffield S11 8YZ

Solicitors

Foy & Co Church Steps All Saints Square Rotherham S60 1QD

Bankers

HSBC UK 22 The Moor Sheffield South Yorkshire S1 4PA

Approved by order of the board of trustees on ............................................. and signed on its behalf by: 8th September 2025

.......................................................................... R Farr - Trustee

Page 7

Independent Examiner's Report to the Trustees of 105th Sheffield (High Green) Scout Group

Independent examiner's report to the trustees of 105th Sheffield (High Green) Scout Group

I report to the charity trustees on my examination of the accounts of 105th Sheffield (High Green) Scout Group (the Trust) for the year ended 31 March 2025.

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

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

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:

  1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. 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.

James Salim FCCA

Sutton McGrath Hartley Limited 5 Westbrook Court Sharrowvale Road Sheffield S11 8YZ

29/09/2025 Date: .............................................

Page 8

105th Sheffield (High Green) Scout Group

Statement of Financial Activities for the Year Ended 31 March 2025

Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
19,629
Charitable activities
5
YIF Building project
-
Other trading activities
3
14,003
Investment income
4
933
Total
34,565
EXPENDITURE ON
Raising funds
6
8,065
Charitable activities
7
General
29,752
YIF Building project
121
Total
37,938
NET INCOME/(EXPENDITURE)
(3,373)
RECONCILIATION OF FUNDS
Total funds brought forward
75,951
TOTAL FUNDS CARRIED FORWARD
72,578		 Restricted
fund
£
-
522,669
-
-
522,669
-
-
-
-
522,669
1,253,316
1,775,985		 2025
Total
funds
£
19,629
522,669
14,003
933
557,234
8,065
29,752
121
37,938
519,296
1,329,267
1,848,563		 2024
Total
funds
£
17,850
1,201,010
12,813
1,279
1,232,952
4,180
28,427
131
32,738
1,200,214
129,053
1,329,267

The notes form part of these financial statements

Page 9

105th Sheffield (High Green) Scout Group

Balance Sheet 31 March 2025

2025 2024
Unrestricted Restricted Total Total
fund fund funds funds
Notes £ £ £ £
FIXED ASSETS
Tangible assets 12 38,567 1,728,876 1,767,443 1,266,758
CURRENT ASSETS
Debtors 13 8,069 - 8,069 306
Cash at bank 28,942 47,109 76,051 68,203
37,011 47,109 84,120 68,509
CREDITORS
Amounts falling due within one year 14 (3,000) - (3,000) (6,000)
NET CURRENT ASSETS 34,011 47,109 81,120 62,509
TOTAL ASSETS LESS CURRENT LIABILITIES 72,578 1,775,985 1,848,563 1,329,267
NET ASSETS 72,578 1,775,985 1,848,563 1,329,267
FUNDS 15
Unrestricted funds 72,578 75,951
Restricted funds 1,775,985 1,253,316
TOTAL FUNDS 1,848,563 1,329,267

The financial statements were approved by the Board of Trustees and authorised for issue on .............................................8th September 2025 and were signed on its behalf by:

............................................. R Farr - Trustee

............................................. L Hague - Trustee

The notes form part of these financial statements

Page 10

105th Sheffield (High Green) Scout Group

Cash flows from operating activities
Cash generated from operations
Net cash provided by operating activities
Cash flows from investing activities
Purchase of tangible fixed assets
Net cash used in investing activities
Change in cash and cash equivalents in the
reporting period
Cash and cash equivalents at the beginning
of the reporting period
Cash and cash equivalents at the end of the
reporting period		 Cash Flow Statement
for the Year Ended 31 March 2025
2025
Notes
£
1
512,258
512,258
(504,410)
(504,410)
7,848
68,203
76,051		 2024
£
1,207,984
1,207,984
(1,208,118)
(1,208,118)
(134)
68,337
68,203
Notes
1

The notes form part of these financial statements

Page 11

105th Sheffield (High Green) Scout Group

Notes to the Cash Flow Statement for the Year Ended 31 March 2025

1.
RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES
2025
£
Net income for the reporting period (as per the Statement of Financial
Activities)
519,296
Adjustments for:
Depreciation charges
3,725
(Increase)/decrease in debtors
(7,763)
(Decrease)/increase in creditors
(3,000)
Net cash provided by operations
512,258
2.
ANALYSIS OF CHANGES IN NET FUNDS
At 1/4/24
Cash flow
£
£
Net cash
Cash at bank
68,203
7,848
68,203
7,848
Total
68,203
7,848		 2024
£
1,200,214
69
1,701
6,000		 2024
£
1,200,214
69
1,701
6,000
1,207,984
At 31/3/25
£
76,051
76,051
76,051
76,051
76,051

The notes form part of these financial statements

Page 12

105th Sheffield (High Green) Scout Group

Notes to the Financial Statements for the Year Ended 31 March 2025

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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment - 20% on reducing balance

No depreciation was charged on freehold property during the year as the building was still under construction.

Assets costing more than £1,000 are capitalised in the period that they are received.

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.

continued...

Page 13

105th Sheffield (High Green) Scout Group

Notes to the Financial Statements- continued
for the Year Ended 31 March 2025
2. DONATIONS AND LEGACIES
2025 2024
£ £
Donations 2,961 1,390
Gift aid - 1,152
Subscriptions 16,668 15,308
19,629 17,850
3. OTHER TRADING ACTIVITIES
2025 2024
£ £
Fundraising events 4,026 1,950
Building hire - 2,476
Camps & events 7,251 2,801
Equipment hire 981 2,111
Other income 1,745 3,475
14,003 12,813
4. INVESTMENT INCOME
2025 2024
£ £
Interest income 933 1,279
5. INCOME FROM CHARITABLE ACTIVITIES
2025 2024
Activity £ £
Grants YIF Building project 522,669 1,201,010

continued...

Page 14

105th Sheffield (High Green) Scout Group

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

6. RAISING FUNDS

Raising donations and legacies
Insurance
Other trading activities
Depreciation
Investment management costs
Administrative expenses
Aggregate amounts
7.
CHARITABLE ACTIVITIES COSTS
General
YIF Building project		 2025
£
3,543
2025
£
3,725
2025
£
797
8,065
Support
Direct
costs (see
Costs
note 8)
£
£
18,972
10,780
-
121
18,972
10,901		 2024
£
3,194
2024
£
69
2024
£
917
4,180
Totals
£
29,752
121		 2024
£
3,194
2024
£
69
2024
£
917
4,180
29,873

continued...

Page 15

105th Sheffield (High Green) Scout Group

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

8. SUPPORT COSTS

General
YIF Building project
AUDITORS' REMUNERATION		 Information
Governance
Finance
technology
costs
£
£
£
-
6,280
4,500
121
-
-
121
6,280
4,500		 Information
Governance
Finance
technology
costs
£
£
£
-
6,280
4,500
121
-
-
121
6,280
4,500		 Information
Governance
Finance
technology
costs
£
£
£
-
6,280
4,500
121
-
-
121
6,280
4,500		 Totals
£
10,780
121
10,901
2025 2024
£ £
Fees payable to the Auditor - 6,000
Fess payable to the Independent Examiner 3,000 -

9. AUDITORS' REMUNERATION

10. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024.

11. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted
fund
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
17,850
Charitable activities
YIF Building project
-
Other trading activities
12,813
Investment income
1,279
Total
31,942
EXPENDITURE ON
Raising funds
4,180
Charitable activities
General
28,427
YIF Building project
131
Total
32,738		 Restricted
fund
£
-
1,201,010
-
-
1,201,010
-
-
-
-		 Total
funds
£
17,850
1,201,010
12,813
1,279
1,232,952
4,180
28,427
131
32,738

continued...

Page 16

105th Sheffield (High Green) Scout Group

Notes to the Financial Statements- continued
for the Year Ended 31 March 2025
11.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted
fund
£
NET INCOME/(EXPENDITURE)
(796)
RECONCILIATION OF FUNDS
Total funds brought forward
76,747
TOTAL FUNDS CARRIED FORWARD
75,951
12.
TANGIBLE FIXED ASSETS
Freehold
property
£
COST
At 1 April 2024
1,262,712
Additions
487,678
At 31 March 2025
1,750,390
DEPRECIATION
At 1 April 2024
-
Charge for year
-
At 31 March 2025
-
NET BOOK VALUE
At 31 March 2025
1,750,390
At 31 March 2024
1,262,712
13.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Prepayments and accrued income		 Restricted
fund
£
1,201,010
52,306
1,253,316
Computer
equipment
£
4,115
16,732
20,847
69
3,725
3,794
17,053
4,046
2025
£
8,069		 Total
funds
£
1,200,214
129,053
1,329,267
Totals
£
1,266,827
504,410
1,771,237
69
3,725
3,794
1,767,443
1,266,758
2024
£
306

continued...

Page 17

105th Sheffield (High Green) Scout Group

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

14. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Other creditors
15.
MOVEMENT IN FUNDS
Unrestricted funds
General fund
Restricted funds
Building Development Project
TOTAL FUNDS
Net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
Restricted funds
Building Development Project
TOTAL FUNDS
Comparatives for movement in funds
Unrestricted funds
General fund
Restricted funds
Building Development Project
TOTAL FUNDS		 At 1/4/24
£
75,951
1,253,316
1,329,267
Incoming
resources
£
34,565
522,669
557,234
At 1/4/23
£
76,747
52,306
129,053		 2025
£
3,000
Net
movement
in funds
£
(3,373)
522,669
519,296
Resources
expended
£
(37,938)
-
(37,938)
Net
movement
in funds
£
(796)
1,201,010
1,200,214		 2024
£
6,000
At 31/3/25
£
72,578
1,775,985
1,848,563
Movement
in funds
£
(3,373)
522,669
519,296
At 31/3/24
£
75,951
1,253,316
1,329,267

continued...

Page 18

105th Sheffield (High Green) Scout Group

Notes to the Financial Statements - continued for the Year Ended 31 March 2025

15. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
Building Development Project
TOTAL FUNDS		 Incoming
resources
£
31,942
1,201,010
1,232,952		 Resources
expended
£
(32,738)
-
(32,738)		 Movement
in funds
£
(796)
1,201,010
1,200,214

A current year 12 months and prior year 12 months combined position is as follows:

Unrestricted funds
General fund
Restricted funds
Building Development Project
TOTAL FUNDS		 At 1/4/23
£
76,747
52,306
129,053		 Net
movement
in funds
£
(4,169)
1,723,679
1,719,510		 At 31/3/25
£
72,578
1,775,985
1,848,563

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 66,507 (70,676) (4,169)
Restricted funds
Building Development Project 1,723,679 - 1,723,679
TOTAL FUNDS 1,790,186 (70,676) 1,719,510

Purpose of Restricted funds:

Building Development Project funds were used towards the construction of a new Scouts HQ.

continued...

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105th Sheffield (High Green) Scout Group

Notes to the Financial Statements - continued for the Year Ended 31 March 2025

16. CAPITAL COMMITMENTS

As at 31 March 2024 The building Development Project was still ongoing. The Group had commitment to capital spend for this project of £497,657.

17. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2025.

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