Registered charity number: 518527 2, Brewood Scout Group Annual Report of the Trustees and Unaudited Financial Statements for the year ended 31 March 2024
- Brewood Scout Group Annual Report and Financial Statements For the year ended 31 March 2024 Contents Page Officers and Professional Advisers Report of the Trustees Independent Examinerfs Report Statement of Financial Activities Balance Sheet Notes to the Financial Statement5
2, Brewood Scout Group Annual Report and Financial Statements For the year ended 31 March 2024 Officers and Professional Advisors Re8lStered Charity number 518527 Principal address Spireview Cottage 12 Kiddemore Green Road Brewood Stafford Staffordshire ST19 9BQ Trustees A Brett K Baker D Northfield I Carless VR Springthorpe R Short RL Talbot R Talbot A Olojede S Playford R Jones-Reading S Northfield W Gallan CTaft S Rushton J Morrice l Grew J D Cooper P Plowright R H Davies Independent Examiner Mrs E L Reynolds ACCA 37 Vincent Southworth Drive Wednesfield, Wolverhampton, WVII 3FF
2nd Brewood Scout Group Report of the Trustees for the Year Ended 31 March 2024 The trustees present their report with the financial statements of the charity for the year ended 31 March 2024. 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 IFRS 1021 leffective I january 20191 OBJECTIVES AND ACTIVITIES 2nd Brewood Scout Group is an equal opportunities voluntary youth group for boys and girls aged between six and eighteen, the 'Scouts The Group adopts the core values of the Scout Association. The following notes set out the Fundamentals of Scouting.. The Purpose of Scouting Scouting exists to actively engage a nd su pport 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 SU Pport 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 Scouting takes place when young people, in partnership with adults, work together based on the values of Scouting a nd.. Enjoy what they are doing and have fun Take part in activities indoors and outdoors Learn by doing Share in spiritual ref lection Take responsibility and make choices Undertake new and challenging activities Make a nd live by their Promise Each age group of child ren make a Promise on becoming a member of the world-wide Scouting community. The Promise made by the older ch ildren is as follows.. On my honour, I promise that I will do my best to do my duty to God and to The King, to help other people and to keep the Scout Law.
2nd Brewood Scout Group Report of the Trustees for the Year Ended 31 March 2024 (continued) Public Benefit The Scout Group represents a valuable resource to the children and families of Brewood and surrounding areas. Our membership includes Scouts from Coven, Wheaton Aston, Penkridge and Wolverhampton. 2nd Brewood Scout Group operates four Sections, each of which is supported by trained Adult Leaders, Young Leaders and parents. Leaders are required to undertake a minimum level of training appropriate to the provision of a balanced programme of activities in line with Scouting va lues, in an environment where the safeguarding of children's interests is paramount. As as at 31 March 2024 there were approximately 6512023.. 701 young people in the Group, over all the Sections. Beavers - ages 6 to 8 Cubs- ages 8 to 10 /1 scouts - ages 10 /2 to 14 Explorers - ages 14 to 18 Each Section meets weekly at Headquarters and provides the children with a range of activities to support their development. The Scouts learn through activities in the following areas, whilst at the same time developing team spirit and leadership values. Outdoor a nd adventure Expedition Skills and creative Leadership and teamwork Global Values and beliefs Whilst the general expenses of the charity's activities are met through regular subscriptions, add itional contributions from parent5 in support of events a nd Section-based fundraising are also raised. ACHIEVEMENT AND PERFORMANCE In addition to maintaining stable membership numbers, the refurbished 'Community Hub, building continues to be a hit among a diverse array of local community and support groups. These groups encompass a dementia support group, various fitness collectives, as well as art, crafts, m usic, and sports enthusiasts. We are delighted to report that the local Girl Guiding Group has also embraced this new facility. The Scout Group has successf ully cultivated a revenue stream through bookings and donations associated with the site. The trustees express their satisfaction with the build ings, extensive utilization, which significantly benefits the local community and its youth. In other fundraising activities, the Group has the 'Brewood Cycle Challenge,, a n annual event occurring each l u ne. This prominent fundraiser not only bolsters our finances but also supports charita ble causes, with the 2023 proceeds being shared equally with the Brewood First Responders. Furthermore, the 'Biewood Iokm Woggle, made its anticipated return in the 2023-24 financial year, reaff irming its statLJS as a marquee event. We also proudly introd uced the inaugural 'Brewood Beer Festival,, which garnered enthusiastic participation a nd is poised to become a staple in our calendar. Our commitment to enriching the Scouts, experience saw an increase in camps and activities, including exh ilarating go-karting and laser quest excursions. Looking ahead, 2024-5 sees the introduction of a Comedy N ight at the Commun ity Hub, wh ich again looks like becoming a regu lar feature.
2nd Brewood Scout Group Report of the Trustees for the Year Ended 31 March 2024 {continuedl STRucfuRE, GOVERNANCE AND MANAGEMENT Governing document The charity is controlled by its governing document, a Royal Charter dated 4 Jan uary 1912. 2nd Brewood Scout Group is an unincorporated charity, registered number 5 18527. Orgonisotionol structure 2nd Brewood Scout Group is managed by an Executive Committee, comprising all trustees. The Executive Committee has overall responsibility for the operation of the Scout Group and specific responsibility for the provision and maintenance of the Scout Headquarters and equipment. 2nd 8rewood ScoLJt Group is part of the Scout Association, being part of Wolverhampton North District in the County of West Mercia. Approved by order of the board of trustees on 12 November 2024 and signed on its behalf by-. Sarah Northfield Andrew Brett Trustee Trustee
Independent Examinerfs Report to the Trustees of 2nd Brewood Scout Group for the Year Ended 31 March 2024 Independent examiner's report to the trustees of 2nd 8rewood Scout Group I report to the charity trustees on my examination of the accounts of 2 nd Brewood Scout Group (the Trust) forthe year ended 31 March 2024. 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 20111'the Act'l. 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 14515llbl 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 materia I respect.. accounting records were not kept in respect of the Trust as required by section 130 of the Act,. or the accounts clo 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 (Accou nts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fairview 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 exam ination to wh ich attention should be drawn in this report in orderto enable a proper understanding of the accounts to be reached. Mrs E L Reynolds ACCA 37 Vincent Southworth Drive Wednesfield Wolverhampton West Midlands WV113FF Date.. 1.3 l?7-4
2nd Brewood Scout Group Statement of Financial Activities For the Year Ended 31 March 2024 Unrestricted funds Restricted funds 2024 2023 Note Income and endowments from Donation5 and le8acies Community hub Fundraising activities Section camps Other trading activities Investment income 16,132 10,624 14,583 8,344 16,132 10,624 14,583 8,344 11,025 11,455 8,071 5,814 150 14 493 493 50,176 50,176 36,529 Expenditure on Raising funds Headquarters Community hub IT and office admin istration Section camps Activities and events Donations made Depreciation 6,819 7,327 5.273 2,932 10,360 4,065 1,050 990 6,819 7,327 5,273 2,932 10,360 4.065 1.050 6,092 5,832 7,066 8,233 3,008 4,880 2,438 1.536 5,789 5.102 38,816 5,102 43,918 38,782 Net (Deflcit) / Income 11,360 15,102) 6,258 {2,253) Total funds brought forward 44,506 293,944 338,450 340,703 Total funds carried forward 55,866 288,842 344,708 338,450 The profits for the year are all derived from continuing operations. No other gain5 or losses were recogni5ed in the year, and as such no separate statement of other comprehensive income has been prepared
2nd Brewood Scout Group Balance Sheet 31 March 2024 Unrestrirted Funds Restricted Funds 2024 Total 2023 Total Funds Funds Note Fixed assets Tangible fixed assets 3,376 287,326 290,701 294,820 Current a55etS Prepayments and accrued income Cash at bank and in hand 671 53,713 671 53,713 505 44,325 54,384 54,384 44,830 Credltors: amounts falling due within one year 13781 13781 {1,2001 Net current assets 54,¢J06 54,006 43,630 Total assets less current liabilities 57,382 287,326 344,708 338,450 Net assets 57,382 287,326 344,708 338,450 Funds Unrestricted funds Restricted funds 55,866 288,842 44,506 293,944 344,708 338,450 The notes form part of these f inancia I statements. The fina ncial statements were approved by the Board of Trustees and authorized for issue on 12 November 2024 were signed on its behalf by.. Sarah Northfield Andrew Brett Trustee Trustee
2nd Brewood Scout Group Notes to the Financial Statements For the Year Ended 31 March 2024 ACCOUNTING POLICIES Basis of preparing the financial 5tatement5 The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP IFRS 1021 'Accounting and Reporting by Charities.. State ment of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the U K and Republic of Ireland l FRS 1021 (effective l January 20191,, Financial Reporting Standard 102 'The Financial Reporting standard applicable in the U K and Republic of Irela nd, and the Charitie5 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 expenditu re 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 asset5 Freehold It7nd ond buildings The Group has acqu ired f reehold land and buildings during the year under review. The purchase consideration has been apportioned on a reasonable basis between the land and two wooden-f ramed buildings, the original Scout H ut and the new community build ing. Land and buildings are recorded in these accounts at cost less accumulated depreciation. Depreciation is not charged on the la nd. Depreciation is charged on the origina I Scout Hut building on a straight-line basis over 25 years, which is a fair estimate of its Usef ul life. Depreciation is charged on the community building on a straight-line basis over So years, which is a fair estimate of its useful life. Scout equipment Scout equipment is depreciated on a stra ight-line basis over between five a nd twenty years, based on the Group's experience of useful life, depending upon the nature of the equipment. Taxation The charity is exempt from tax on it5 charitable activities. Fund accounting Unrestricted f unds ca n be used in accordance with the cha rita ble objectives at the discretion of the trustee5.
2nd Brewood Scout Group Notes to the Financial Statements For the Year Ended 31 March 2024 (Continued) ACCOUNTING POLICIES- continued Fund accounting Restricted funds can on ly be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when f u nds a re raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the f inancia I statements. INVESTMENT INCOME 2024 2023 Deposit interest 493 14 TRUSTEES, REMUNERATION AND BENEFITS There were no trustees, remuneration or other benefit5 for the year ended 31 March 2024 nor for the year ended 31 March 2023. Tru5tees' expenses There were no trustees, expenses paid for the year ended 3 1 March 2024 nor for the year ended 3 1 March 2023. TANGIBLE FIXED ASSETS Freehold Scout property equipment Total Cost At l April 2023 Additions Disposals 302,770 12,364 1,974 315,134 1,974 At 31 March 2024 302,770 14.338 317,108 Depreciation At IApril 2023 Charge for the year Disposals 10,342 5,102 9,972 990 20,314 6,093 At 31 March 2024 15,444 10,962 26,407 Net book value At 31 March 2024 287,326 3,376 290,701 At 31 March 2023 292,428 2,392 294,820 io
2nd Brewood Scout Group Notes to the Financial Statements For the Year Ended 31 March 2024 {Continuedl CREDITORS.. AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 2023 Other creditors 378 1,200 MOVEMENT IN FUNDS Net movement in funds Tran5fer5 between At 31 March funds 24 At l April 23 Unrestricted funds Group general fund Beavers fund Explorers fund 44,359 77 70 11,437 1771 55,796 70 44,506 11,360 55,866 Restricted fund5 Brewood Scouts Fundraisers Building improvements fund 205,306 88,638 205,306 83.536 {5,1021 293,944 15.1021 288,842 TOTAL FUNDS 338,450 6,258 344,708 RELATED PARTY DISCLOSURES There were no related party transactions for the yearended 31 March 202412023.. nill. li