2023-03-31-accounts

1ST SANDSTONE SCOUT GROUP

ANNUAL REPORT AND ACCOUNTS

Year to 31 March 2023

Registered No. 520163

1ST SANDSTONE SCOUT GROUP

ANNUAL REPORT AND ACCOUNTS FOR THE YEAR TO 31 MARCH 2023

CONTENTS

1. Significant Information

2. Trustees Report

3. Independent Examiner’s Report to the Trustees

4. Receipts and Payments Account

5. Statement of Assets and Liabilities

1ST SANDSTONE SCOUT GROUP

1: SIGNIFICANT INFORMATION

OFFICERS

		Occupation	Address
Chairman	K Siddorn	Farmer	Meadowbank Farm,
			Whitchurch Road,
			Broxton, Chester CH3 9JS
Treasurer:	D Lithgow Smith	Retired Company	The Old Scypen, Bickley Town
		Director	Malpas, SY14 8EQ
TRUSTEES
Keith Siddorn		Chair
David Lithgow Smith		Treasurer
Brent Heyes		Group Scout Leader
Tony Straw		D/Group Scout Leader
Brad Beazley		Leader, Affiliated Explorer Scout Unit
Alison Mason		Scout Leader (Larkton)
Hannah Adamson		Scout Leader (Bickerton)
Catherine Dowsett		Cub Leader (Badger)
James Weddell		Cub Leader (Fox)
Petrina Weddell		Beaver Leader (Woodland)
Tim Clarke		Beaver Leader (Hillside)
Clare Davies		Bickerton & Egerton PC
Malcolm Benson		Site Trustees
Fran Lithgow Smith		Woodland Trustees
Charlie Milner		Equipment Manager

ADVISERS

Bankers: National Westminster Bank Plc, 33 Eastgate Street, Chester CH1 1XA

Principal Office: The Old Scypen, Bickley Town, Malpas, SY14 8EQ Telephone: [phone]

1ST SANDSTONE SCOUT GROUP

2: TRUSTEES' REPORT

The trustees present their report and accounts for the year ended 31 March 2023

Aims and Organisations of the Charity

The governing document of the Charity is the ‘Constitution of the 1st Sandstone Scout Group’ approved by the Extraordinary General Meeting of the Scout Group Council held on 7 February 2017

The aims of the Scout Group are those of the Scout Association.

The Group consists of four Sections: Explorer Scouts, Scouts, Cubs, and Beavers.

The Group is managed by the Group Executive Committee, 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.

Risk and Internal Control

The Group Executive Committee 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:

• 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 centre 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.

• 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 and during all activities.

• Reduced income from fund raising. 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 Committee could raise the value of subscriptions to increase the income to the group on an ongoing basis, either temporarily or permanently.

• 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 roup.

• Reduction or loss of members. The Group provides activities for all young people aged 6 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.

Public Benefit Statement

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

1ST SANDSTONE SCOUT GROUP

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 Executive Committee considers that the group should hold a £4000 contingency reserve

Investment Policy

The Group does not have sufficient funds to invest in longer term investments. The Group has therefore adopted a risk averse strategy to the investment of its funds. All funds are held in cash using only mainstream banks or building societies.

Trustees Responsibility for the Accounts

Charity law requires the trustees of the group to prepare a receipts and payments accounts and a statement of assets and of liabilities for each financial year. In addition, the trustees are responsible for keeping proper accounting records which are sufficient to show and explain the group's transactions and to disclose with reasonable accuracy at any time the financial position of the group. They are also responsible for safeguarding the assets of the group and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Financial Activities and Affairs

The financial activities and affairs during the year can be seen in the accounts as set out on pages 4 and 5.

Approved by the trustees on 23 June 2023 and signed on their behalf by

Signed David Lithgow Smith Trustee

1ST SANDSTONE SCOUT GROUP

3: INDEPENDENT EXAMINERS UNQUALIFIED REPORT

I report to the trustees on my examination of the accounts of the 1[st] Sandstone Scout Group for the year ended 31 March 2023.

Responsibilities and basis of report

As the charity trustees of the 1[st] Sandstone Scout Group 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 1[st] Sandstone Scout Group accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the 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:

1. accounting records were not kept in respect of the 1[st] Sandstone Scout Group as required by section 130 of the Act; or

2. the accounts do not accord with those records.

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.

Signed: P E Kerr (original signature held on file)

Name: Paul Kerr BEM

Address: Hilbre, Covert Rise, Tattenhall, Cheshire, CH3 9HA

Date: 9 May 2023

1ST SANDSTONE SCOUT GROUP

4: RECEIPTS AND PAYMENTS FOR THE YEAR ENDED 31 MARCH 2023

	2023	2022
INCOME RECEIPTS
MEMBERSHIP SUBSCRIPTIONS	14520	13220
DONATIONS		8
ACTIVITIES
Kandertsteg (incl 750 held in FE acct)	6350
Windermere	7250
Group camps	5160
Other camps	2329
Other events	1532	1867
DofE	1125	785
HMRC GIFTAID	3370	2900
UTILITIESSCOTTISHPOWER REFUND		2746
SUNDRYRECEIPTS
Badges etc	107	468
Hut hire	2570	1030
FUNDRAISING
TOTAL RECEIPTS	44313	23024

1ST SANDSTONE SCOUT GROUP

PAYMENTS	2023	2022
MEMBERSHIPSUBSCRIPTIONS paid on (capitation)	9460	8957
ACTIVITIES
Section activities	986
Kandersteg	828	345
Windermere	218
Group camps	3087
Other camps	2159
Other events	1152	2021
DofE	851	823
Cheshire Hike		51
ADMIN
Utilities & insurance	1263	2830
Legal	613
Stationery	31
MAINTENANCE
Hut and site	6562	1620
Equipment	130
PURCHASE
Capital equipment	4854	1018
Badges etc	2592	2996
Hoodies		344
TRAINING	1648
MISCELLANEOUS
Subs refund		80
Hardship fund	560
Misc admin		933
TOTAL PAYMENTS	36,995	22,018

1ST SANDSTONE SCOUT GROUP

BANK ACCOUNT RECONCILIATION

Balance at start of year (main account) Balance at start of year (FE account) Balance at start of year - total Add total receipt for year Less total payments for year Balance at end of year (main account) Balance at end of year (FE account) Balance at end of year - total	2023 19070 0 19070 44313 36995 25638 750 26388	2022 18064 0
		18064 23024 22018 19070 0
		19070

1ST SANDSTONE SCOUT GROUP

5: STATEMENT OF ASSETS AND LIABILITIES AS AT 31 MARCH

	2023	2022
CASHFUNDS
Bank account (main)	25,638	19,070
Bank account (FE)	750	0
Sub total	26,388	19,070
CASHLIABILITIES
Mountain Day (Apr 23)	(230)
Caving Expedition (May 2023)	(190)
Windermere (Jul 2023)	(7,031)
Kandersteg (Jul 2024)	(5,522)
Sub total	(12,973)
TOTAL MONETARY ASSETS	13,415	19,070
NON MONETARY ASSETS FORCHARITY’S OWN USE
Buildings	195,000	Not valued
General contents	8,650	Not valued
Camping and sports equipment (all risks)	23,300	Not valued
Equipment stored off site	1,900	Not valued
TOTAL NET ASSETS	242,265	19,070

NOTES TO ACCOUNTS

The surplus (+) or loss (-) resulting from major camps and events was:

Beaver Camp	+ 67.79
Damboree	-7.00
Cub Camp	+109.32
Group Camp	+2223.37
Awards evening	-147.75
Laser Tag	+106.62

The above receipt and payments account and statement of assets and liabilities were approved by the Trustees on 23 June 2023 (the date of the Executive Committee meeting that approved the accounts) and signed on their behalf by:

Keith Siddorn Chair

David Lithgow Smith Treasurer