Registered charity number: 518527
2° Brewood Scout Group
Annual Report of the Trustees and Unaudited Financial Statements for the year ended 31 March 2025
2" Brewood Scout Group
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|Annual|Report|and|Financial|Statements|
|For the year ended|31|March|2025|
|Contents|Page|
|Officers|and|Professional|Advisers|2|
|Report of the Trustees|3|
|independent|Examiner's|Report|6|
|Statement|of|Financial|Activities|7|
|Balance|Sheet|8|
|Notes|to the|Financial|Statements|3|
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2" Brewood Scout Group
Annual Report and Financial Statements For the year ended 31 March 2025
Officers and Professional Advisors
Registered Charity number
§18527 Principal address 51 Deansfield Road Brewood Stafford Staffordshire STL9 SHT Trustees § Northfield A Brett S Douglas R Jones-Reading R Davies P Plowright
independent Examiner Mrs EL Reynolds ACCA 37 Vincent Southworth Drive Wednesfield, Wolverhampton, WV11 3FF
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2nd Brewood 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
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 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-aperation - 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 and:
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® Enjoy what they are doing and have fun
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@ Take part in activities indoors and outdoors
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® Learn by doing e® Share in spiritual reflection # Take responsibility and make choices
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® Undertake new and challenging activities ® Make and live by their Promise
Each age group of children make a Promise on becoming a member of the world-wide Scauting community. The Promise made by the alder children is as follows:
On my honour,
| promise that | will do my best to do my duty to God and to The King, to help other people and to keep the Scout Law.
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Znd Brewood Scout Group Report of the Trustees for the Year Ended 31 March 2025 (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 Caven, 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 values, in an environment where the safeguarding of children's interests is paramount.
As at 31 March 2025 there were approximately 106 (2024: 65) young people in the Group, over all the Sections:
- ® Beavers- ages Sto 8 ® Cubs~ages8tol0% @ Scouts-ages 104tol4 ® €xplorers - ages 14to 18
Each Section meats 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 and 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,][additional][contributions][from] parents in support of events and Section-based fundraising are alsa raised.
ACHIEVEMENT AND PERFORMANCE
in FY25, the 2nd Brewood Scout Group continued to thrive as a vibrant part of the local community, Membership levels remained stable, and the refurbished ‘Cammunity Hub’ remained a popular venue for a wide range of local groups. These included a dementia support group, fitness classes, and various arts, crafts, music, and sports activities. We are especially pleased that the local Girl Guiding Group continues to make regular use of the facility.
The Scout Group has maintained a steady revenue strearn through bookings and donations associated with the Hub, However, in December 2024, Storm Darragh caused significant damage to the building, with part of the roof being blown off on the night of 7 December. As a result, approximately half of the Hub was unusable for the remainder of the financial year, leading to an estimated loss of at least £5,000 in potential revenue. The insurance claim was initiated promptly, and although the settlement was not confirmed until May 2025 {post year-end), we are now in a position to proceed with interior repairs and restoration.
Despite this setback, the Group's fundraising and community engagement activities remained strong. FY25 marked the final year of the Brewood Cycle Challenge, a flagship event that has been a cornerstone of our[fundraising][calendar.][The][ decision] to conclude the event was due to increasing logistical challenges and weather dependency. The final ride was a success, generating a £2,000 profit, which was once again shared equally with the Brewood First Responders.
The Brewood 10km Woggle continued to grow in popularity, reaffirming its place as a key event in our calendar. We also hosted two successful Comedy Nights at the Community Hub, under the banner of Hilarity at the Hub, which were warmly received by the community and are set to become a regular feature.
Our commitment to delivering enriching experiences for our Scouts remained strong, with a variety of camps and activities throughout the year, including go-karting and laser quest excursions. These experiences continue to foster teamwork, confidence, and adventure among our young members.
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and Brewood Scout Group Report of the Trustees for the Year Ended 31 March 2025 (continued)
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity Is controlied by its governing document, a Royal Charter dated 4 January 1912. 2nd Brewood Scout Group is an unincorporated charity, registered number 518527.
Organisational 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 Brewood Scout Group is part of the Scout Association, being part of Wolverhampton North District in the County of West Mercia.
Approved by order of the baard of trustees on 6 September 2025 and signed on its behalf by:
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Sarah Northfield
Trustee
Andrew Brett Trustee
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independent Examiner’s Report to the Trustees of 2nd Brewood Scout Group for the Year Ended 31 March 2025
Independent examiner's report to the trustees of 2nd Brewood Scout Group
| report to the charity trustees on my examination of the accounts of 2nd Brewood 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’).
| 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 | have followed all applicable Directions given by the Charity Commission under section 145(5}(b} of the Act.
independent examiner's statement
| have completed my examination. | 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:
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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
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the accounts do net 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.
| 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.
ELEa oe
Mrs. EL Reynolds ACCA
37 Vincent Southworth Drive Wednesfield Wolverhampton West Midlands VILL SEF
Date: 8 Seekea DoT
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2nd Brewood Scout Group
Statement of Financial Activities
For the Year Ended 31 March 2025
| Unrestricted | Restricted | ||||
|---|---|---|---|---|---|
| funds | funds | 2025 | 2024 | ||
| Note | £ | £ | £ | £ | |
| income and endowments from | |||||
| Donations and legacies | 21,124 | - | 21,124 | 16,132 | |
| Community hub | 8,460 | - | 8,400 | 10,624 | |
| Fundraising activities | 6,182 | - | 6,182 | 14,583 | |
| Section camps | 5,591 | - | 5,591 | 8,344 | |
| Investment income | 2 | 751 | - | 754 | 493 |
| 42,048 | ” | 42,048 | 50,176 | ||
| Expenditure on | |||||
| Raising funds | 4,197 | ~ | 4,197 | 6,819 | |
| Headquarters | 9,778 | - | 3,778 | 7,427 | |
| Community hub | 4,871 | - | 4,871 | 5,273 | |
| IT and office administration | 2,974 | ° | 2,974 | 2,932 | |
| Section camps | 8,726 | - | 8,726 | 10,360 | |
| Activities and events | 3,523 | - | 3,523 | 4,065 | |
| Donations made | 41,025 | ~ | 1,025 | 1,056 | |
| Depreciation | 1,233 | 5,541 | 6,774 | 6,092 | |
| 36,327 | 5,541 | 41,868 | 43,918 | ||
| Net (Deficit) / Income | §,721 | (5,541) | 180 | 6,258 | |
| Total funds brought forward | 55,866 | 288,842 | 344,708 | 338,450 | |
| Totalfundscarriedforward | 61,587 | 283,301 | 344,888 | 344,708 |
The profits for the year are all derived from continuing operations.
No other gains or losses were recognised in the year, and as such no separate statement of other comprehensive income has been prepared
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2nd Brewood Scout Group Balance Sheet 31 March 2025
| Unrestricted | Restricted | 2025Total | 2024Total | ||
|---|---|---|---|---|---|
| Funds | Funds | Funds | Funds | ||
| Note | £ | £ | £ | £ | |
| Fixed assets | |||||
| Tangible fixed assets | 4 | 3,777 | 286,166 | 289,943 | 290,701 |
| Current assets | |||||
| Prepayments and accrued income | 439 | - | 439 | 671 | |
| Cash at bankand in hand | 55,186 | - | 55,186 | 53,713 | |
| 55,625 | - | 55,625 | 54,384 | ||
| Creditors: amounts falling duewithin one year | 5 | {680} | - | (680) | (378) |
| Net current assets | 54,945 | - | 54,945 | 54,006 | |
| Tatal assets less current liabilities | 58,722 | 286,166 | 344,888 | 344,708 | |
| Netassets | 58,722 | 286,166 | 344,383 | 344,708 | |
| Funds | |||||
| Unrestricted funds | 6 | 61,587 | 55,866 | ||
| Restricted funds | 6 | 283,301 | 288,842 | ||
| 344,888 | 344,708 |
The notes form part of these financial statements.
The financial statements were approved by the Board of Trustees and authorized for issue an 6 September 2025 were signed on its behalf by:
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Sarah Northfield Andrew Brett
Trustee Trustee
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Sarah Northfield Trustee
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2nd Brewood 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 lreland (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 entitlament 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 al! 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
Freehold land and buildings
The Group has acquired freehold land and buildings during the year under review. The purchase consideration has been apportioned on a reasonable basis between the land and two wooden-framed buildings, the original Scout Hut and the new community building. Land and buildings are recorded In these accounts at cost less accumulated depreciation.
Depreciation is not charged on the land.
Depreciation is charged on the original Scout Hut building on a straight-line basis over 25 years, which Is a fair estimate of its useful life.
Depreciation is charged on the community building on a straight-line basis over 50 years, which is a fair estimate of its useful life.
Scout equipment
Scout equipment is depreciated on a straight-line basis over between five and 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 its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
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2nd Brewood Scout Group Notes to the Financial Statements For the Year Ended 31 March 2025 (Continued)
4,
4. ACCOUNTING POLICIES - continued
Fund accounting
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.
INVESTMENT INCOME
| 2025 | 2024 | ||
|---|---|---|---|
| £ | £ | ||
| Deposit | interest | 751 | 493 |
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.
TANGIBLE FIXED ASSETS
| TANGIBLE FIXED ASSETSASSETS | |||
|---|---|---|---|
| Freehold | Scout | ||
| property | equipment | Total | |
| £ | £ | £ | |
| Cost | |||
| At 1 April 2024 | 302,770 | 14,338 | 317,108 |
| Additions | 4,382 | 1,634 | 6,016 |
| Disposals | - | - | - |
| At 341 March 2025 | 307,152 | 15,972 | 323,124 |
| Depreciation | |||
| At 1 April 2024 | 15,445 | 10,962 | 26,407 |
| Charge forthe year | 5,541 | 1,233 | 6,774 |
| Dispasals | - | - | - |
| At 31 March 2025 | 20,986 | 12,195 | 33,181 |
| Net book value | |||
| At 31 March 2025 | 286,166 | 3,777 | 289,943 |
| At31March2024 | 287,326 | 3,376 | 290,701 |
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2nd Brewood Scout Group Notes to the Financial Statements For the Year Ended 31 March 2025 (Continued)
5, CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| 2025 | 2025 | 2024 | ||||
|---|---|---|---|---|---|---|
| £ | £ | |||||
| Other creditors | 680 | 378 | ||||
| 6. | MOVEMENT IN FUNDS | |||||
| Net | Transfers | |||||
| movement | between | At3i March | ||||
| Ati April 24 | in funds | funds | 25 | |||
| £ | £ | £ | £ | |||
| Unrestricted funds | ||||||
| Group general fund | 55,796 | 5,721 | - | 61,517 | ||
| Explorers fund | 70 | - | - | 70 | ||
| &5 B66 | 5,721 | ~ | 61,587 | |||
| Restricted funds | ||||||
| Brewood Scouts Fundraisers | 205,306 | - | - | 205,306 | ||
| Building improvernents fund | 83,536 | (5,541) | - | 77,995 | ||
| 288,842 | (5,541) | - | 283,301 | |||
| TOTALFUNDS | 344,708 | 180 | - | 344,888 |
- RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 March 2025 (2024: nil)
8. POST BALANCE SHEET EVENTS
On 7 December 2024, Storm Darragh caused significant damage to the roof of the Community Hub building, rendering approximately half of the facility unusable for the remainder of the financial year. An insurance claim was submitted promptly following the incident. However, the settlement of the claim was not confirmed until May 2025, after the financial year-end.
As the settlement was not virtually certain as at 31 March 2025, no income has been recognised in these financial statements in respect of the insurance claim. The trustees estimate that the loss of use of the facility resulted in a reduction in potential income of approximately £5,000. The insurance proceeds received post yearend will be recognised in the financial statements for the year ending 31 March 2026.
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