1ST SANDSTONE SCOUT GROUP
ANNUAL REPORT AND ACCOUNTS
1 September 2024 to 31 August 2025
Registered No. 520163
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1ST SANDSTONE SCOUT GROUP
ANNUAL REPORT AND ACCOUNTS FOR THE YEAR TO 31 AUGUST 2025
CONTENTS
- Significant Information 2. Trustees Report 3. Independent Examiner’s Report to the Trustees 4. Receipts and Payments Account 5. Statement of Assets and Liabilities
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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 Group Treasurer Kate Kerr Group Secretary Brent Heyes Group Lead Volunteer Petrina Weddell Group Lead Volunteer Hannah Adamson Affiliated Explorer Scout Unit Alison Lessels Larkton Scout Troop Charles Milner Bickerton Scout Troop Ben Whale Badger Cub Pack James Weddell Fox Cub Pack Simon Gerrard Woodland Beaver Colony Tim Clarke Hillside Beaver Colony Clare Davies Bickerton & Egerton PC Malcolm Benson Site Trustees Fran Lithgow Smith Woodland Trustees Mark Batterbury Equipment Manager Andrew Wooley Woodland Manager Rebekah Garner Parent member
ADVISERS
Bankers: National Westminster Bank Pic, 33 Eastgate Street, Chester CH! 1XA
Principal Office: The Old Scypen, Bickley Town, Malpas, SY14 8EQ Telephone: 01948 820800
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1ST SANDSTONE SCOUT GROUP
2: TRUSTEES' REPORT
The trustees present their report and accounts for the year ended 31 August 2025
Aims and Organisations of the Charity
The governing document of the Charity is the ‘Constitution of the Ist Sandstone Scout Group’ approved by the Annual General Meeting of the Scout Group Council held on 19 July 2023
The aims of the Scout Group are those of the Scout Association.
The Group consists of three Sections: Scouts, Cubs, and Beavers.
The Group is managed by the Group Trustee Board (formerly know as the 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 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:
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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.
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Injury to leaders 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.
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Reduced income from fund raising. The Group is primarily reliant upon income from subscriptions, hiring of facilities and fundraising. The group does hold a reserve to ensure the continuity of activities should there be a major reduction in income. The Trustee Board could raise the value of subscriptions to increase the income to the group on an ongoing basis, either temporarily or permanently.
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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 this would include the complete closure of the Group.
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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 this would involve the complete closure of the Group.
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1ST SANDSTONE SCOUT GROUP
- Financial loss on major events. Major events such as long camps lasting more than 3 days, expecially those held overseas, incur significant potential liabilities prior to receipt of funds from participants. The Group will mitigate this risk by entering into commitments at the latest possible date, by taking appropriate insurance where possible, by imposing a contractual liability for full payment from attendees at the initial planning stage, and by substituting alternative attendees where payment appears to be in doubt
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
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 £5000 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 account 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 27 November 2025 and signed on their behalf by
Signed David Lithgow Smith
Trustee
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1ST SANDSTONE SCOUT GROUP
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3: INDEPENDENT EXAMINERS UNQUALIFIED REPORT
I report to the trustees on my examination of the accounts of the 1‘ Sandstone Scout Group for the year ended 31 August 2025
Responsibilities and basis of report
As the charity trustees of the 1‘ 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 1t 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:
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accounting records were not kept in respect of the 1‘t Sandstone Scout Group as required by section 130 of the Act; or
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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.
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s
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Signed:
Name: Paul Kerr BEM
Address: Hilbre, Covert Rise, Tattenhall, Cheshire, CH3 9HA
Date: 3 October 2025
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1ST SANDSTONE SCOUT GROUP
4: RECEIPTS AND PAYMENTS FOR THE YEAR ENDED 31 AUGUST 25
| 2025 | 2024 | |
|---|---|---|
| INCOME RECEIPTS | ||
| MEMBERSHIP SUBSCRIPTIONS | 16,200 | 33,400 |
| INTEREST ONACCOUNTS | 613 | 517 |
| DONATIONS | 2790 | 958 |
| ACTIVITIES | ||
| Kandertsteg camps | 27,450 | 37,185 |
| Windermere camps | 20,950 | 11,310 |
| Group camps | 8,620 | 13,142 |
| Othercamps | 1,848 | |
| Other events | 7,766 | 5,949 |
| DofE | 1,120 | 1,705 |
| HMRC GIFTAID | 3987 | 4,631 |
| SUNDRYRECEIPTS | ||
| Wildfire fee | 1,000 | |
| Hut hire | 2,140 | 4,660 |
| FUNDRAISING | 500 | 94 |
| TOTALRECEIPTS | 93,136 | 115,399 |
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1ST SANDSTONE SCOUT GROUP
| PAYMENTS | 2025 | 2024 |
|---|---|---|
| MEMBERSHIPSUBSCRIPTIONS paid on (capitation) | 10,586 | 10,005 |
| ACTIVITIES | ||
| Section activities | 1,977 | 2,324 |
| Kandersteg | 23,238 | 42,234 |
| Windermere | 20,711 | 15.752 |
| Group camps | 5,317 | 8,582 |
| Othercamps | 1,176 | |
| Other events | 7,064 | 6,381 |
| DofE | 376 | 1,765 |
| ADMIN | ||
| Utilities & insurance | 2,622 | 3,358 |
| Legal | 14 | 1,133 |
| Stationery | 101 | 146 |
| MAINTENANCE | ||
| Hut and site | 2,175 | 4,967 |
| Equipment | 781 | 368 |
| PURCHASE | ||
| Capital equipment | 264 | 2,418 |
| Badges etc | 2,726 | 3,394 |
| PROJECTS | 10,675 | |
| TRAINING | 713 | 1,540 |
| MISCELLANEOUS | ||
| Hardship fund | 112 | |
| Misc admin | ||
| TOTALPAYMENTS | 89,340 | 105,655 |
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1ST SANDSTONE SCOUT GROUP
BANK ACCOUNT RECONCILIATION
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|||||||||
|---|---|---|---|---|---|---|---|
|2025|2024|
|Balance|at|start of year (main|account)|15,480|25,638|
|Balance|at|start|of year|(FE|account)|0|750|
|Balance|at|start|of year|(deposit|account)|20,652|0|
|Balance|at|start|of year|-|total|36,132|26,388|
|Add|total|receipt|for year|93,136|115,399|
|Less|total|payments|for year|89,340|105,655|
|Balance|at|end|of year (main|account)|9,063|15,480|
|Balance|at|end|of year (FE|account)|0|0|
|Balance|at|end|of year|(deposit|account)|30,865|20,652|
|Balance|at end|of year|-|total|39,928|26,388|
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1ST SANDSTONE SCOUT GROUP
5: STATEMENT OF ASSETS AND LIABILITIES AS AT 31 AUGUST
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|---|---|---|---|---|---|---|---|
|STL|
|SCs|
|asinine|
|Bank|account|(main)|9,063|15,480|
|Bank|account|(deposit)|30,865|20,562|
|So|
|Mountain Day (Sep 25)|(350) P||
|Fleur de Lys Ball|(Oct 25)|(975)|P||
|Kandersteg|(Jul 2026)|(4212) ||
|Survival Camp 24|PF|(351)|
|SSSCSCS~—SSS|
|Reuse|
|TOTAL MONETARY|ASSETS|34,245|35,716|
|NONNONETARTACERSFORCHAMTTVSOWNISE||||
|Buildings|195,000|195,000|
|Camping|and|sports|equipment|(all|risks)|23,120|23,300|
|Equipment|stored|off site|3448|1,900|
|TOTAL NET ASSETS|265,621|242,265|
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1ST SANDSTONE SCOUT GROUP
NOTES TO ACCOUNTS (for information only)
The surplus (+) or loss (-) resulting from major camps and events was:
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|---|---|---|---|---|---|---|---|---|
|Survival|Camp|Sep-24|=|-280.27|Caving Camp|Apr-25|5.90|
|REC2|Training|Sep-24|325.00|Siabod|Mountain|Day|Apr-25|39.50|
|Caving|Ex|Sep-24|4.65|Coniston Camp (UK25)|238.79|
|Laser Tag|Oct-24|51.30|Group Camp|Jul-25|3303.14|
|Frostbite Camp|Jan-25|215.50|Awards|Evening|Jul-25|~1.68|
|Cub Camp|Apr-25|239.75|Cheshire|Hike 25|Sep-25|25.00|
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The expenditure on Projects was:
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|---|---|---|---|---|---|---|---|
|Budget|Xtrafunds|Expenditure|Variance|
|Exterior|shelter|2300.00|2341.20|44.20|
|Shelter|electrics|650.00|516.00|134.00|
|Kitchen|project|4000.00|3290.00|7414.59|-124.59|see|note|
|Projetor|mounting|1000.00|0.00|1000.00|
|Fire|precautions|1000.00|0.00|1000.00|
|Fencing|along|roadside|300.00|0.00|300.00|
|Heating|controls|400.00|402.82|-2.82|
|Emergency|lighting|60.00|0.00|60.00|
|TOTAL|9710.00|10674.61|964.6]|
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Note: a further £750 in grants from local Parish Councils has been received in Sep 25, with further expenditute of £919.46 incurred, giving a projected variance out-turn of £-294.05
TRUSTEE BOARD APPROVAL
The above receipts and payments account and statement of assets and liabilities were approved by the Trustees on 27 November 2025 (the date of the Trustee Board meeting that approved the accounts) and signed on their(ne David Lithgow Smith Treasurer
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