1st Shelton Lock Scout & Guide Grou Charity nurnbEr 520629 Annual Re ort and Statement ofAccounts For the ear ended 31 March 2025
1st Shelton Lock Scout & Guide Group
Charity number 520629
Trustees' Report
For the year ended 31 March 2025
Objectives and Activities
Purposes of the charity
The aim of the charity is to promote the development of young people in achieving their full physical, intellectual, social and spiritual potential, as individuals, as responsible citizens and as members of their national and international communities.
Main activities in relation to those purposes
The charity has continued to facilitate the running of Scouting and Guiding association units by providing and maintaining suitable premises and equipment. In addition, other organisations supporting young people have started and are being encouraged to utilise the premises at all available times. Charity Commission guidance on public benefit
The trustees confirm that they have had regard to the guidance issued by the Charity Commission on public benefit.
Volunteers
The charity is totally run by volunteers, as are the associated Scouting and Guiding association units. There are no paid employees. The trustees gratefully acknowledge the time given by all these volunteers. No value is attached to this time in these accounts.
Achievements and Performance
During the year, the Beavers and Cubs units were able to become fully established as new leaders and volunteers joined the group and plans are being developed to also start Squirrel and Scout units to provide opportunities for young people of all ages.
As previously reported, planning permission was obtained in April 2022 for a new group building and a long term land lease secured with Derby City Council. The lease is for 50 years commencing February 2024 with break points at each 15 year point through the lease where either party may terminate the agreement with 12 months notice. Funding was obtained from the Youth Investment Fund to cover the full construction costs of the new building and provide funding to cover a large proportion of the associated revenue costs. As a condition of the grant being awarded, the group may not dispose of the building without prior permission of the funder. Building commenced in February 2024 and handover for occupation was completed in December 2024. In addition a grant was received from Foundation Derbyshire in 2025 to support the purchase of new fixtures. The Parochial Church Council of St. Edmunds Church, Shelton Lock, purchased the old building from the group in January 2025.
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1st Shelton Lock Scout & Guide Group
Charity number 520629
Trustees' Report (continued)
For the year ended 31 March 2025
Financial Review
Format of the accounts
Due to the value of the grants received in the year, the group is required to prepare these accounts on the accruals basis. Prior year values have been restated into this format from those previously reported on a receipts and payments basis. The trustees consider that this has not given rise to any material change in those prior year values.
Review of the charity's financial position at the end of the year
The charity is operating on a sound financial footing.
Income for the year has been inflated due to the value of the grants received which will not, it is anticipated, repeat in future years. Also, one off additional income has been received in the year for the sale of the old premises as reported above.
Costs for the year have also increased as the group had to maintain and insure two properties for a short period. The trustees consider that in future years income from ongoing activities will be sufficient to cover expenditure.
Policy on holding reserves
The charity would normally expect to hold reserves to cover anticipated costs for at least the next two years. Further reserves have been built up in recent years in preparation for the construction of the new group building as the lease for the ground on which the old building was sited could not be extended on a long term basis. During the year £2,957 (2024: £ 9,900) was utilised from unrestricted reserves to cover revenue and capital costs arising from the new property build.
Reserves held at the end of the year
Reserves are held in restricted and unrestricted funds.
Restricted revenue funds represent income and expenditure specifically linked to the new building project and also funds received and expended on behalf of the Scouting units.
At 31 March 2025 the balance held in restricted revenue funds was £254 (2024: £1,013). Restricted capital funds represent the income and asset values of the new building and associated capitalised equipment. The value of the fund at the year end was £1,093,093 (2024: £195,759).
Unrestricted funds represent the balance of income generated not tied to restricted items above less the costs of maintaining the premises and any costs incurred in fundraising. At 31 March 2025 the balance held in unrestricted funds was £40,793 (2024: £37,156).
Funds held as custodian trustees on behalf of others
Funds are received and expended on behalf of the Scouting units. Separate banking facilities have been established for the units and the group awaits changes to be made by the Scouting Association so that these transactions will not be dealt with through group funds in the future. Amounts relating to these funds are included in restricted revenue funds in the accounts. At 31 March 2025 £Nil (2024:£Nil) was held on their behalf.
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1st Shelton Lock Scout & Guide Group
Charity number 520629
Trustees' Report (continued)
For the year ended 31 March 2025
Plans for future periods
The new building has now been handed over and the Scouting and Guiding association units have commenced their activities from this new base. The group are now actively looking for more organisations that have a young people focus to utilise the facility during times not taken up by the established units.
Structure, Governance and Management
Governing document
The charity is governed by a written constitution.
Charity constitution
The charity is an unincorporated association.
Trustee selection
At an Annual General Meeting for the Group Council (which represents leaders, volunteers, parents, supporters and district representatives of the Scouting and Guiding associations), a chair, secretary and treasurer are elected. The Group Council may also appoint a further five trustees to form a Group Executive.
The Group Executive may also co-opt individuals with specific skills required to fulfil ongoing or special functions.
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1st Shelton Lock Scout & Guide Group
Charity number 520629
Trustees' Report (continued)
For the year ended 31 March 2025
Reference and Administrative details
| Charity name | 1st Shelton Lock Scout & Guide Group | |
|---|---|---|
| Registered charity number | 520629 | |
| Principal address | The Full Circle Centre | |
| 360 Sinfin Avenue | ||
| Shelton lock | ||
| Derby | ||
| DE24 9QX | ||
| Charity trustees | Susan Baker | Chair |
| Frances Gaunt | Secretary | |
| Ralph Stevenson | Treasurer | |
| Declarations | ||
| The trustees declare that they have approved the trustees' report above | ||
| Signed on behalf of the trustees |
S. P. Baker
Susan Baker Chair 27 June 2026 Date
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1st Shelton Lock Scout & Guide Group
Charity number 520629
Statements of financial activities
For the year ended 31 March 2025
| Incoming resources Note 3 Donations and legacies Charitable activities Other trading activities Investments Other Total Resources expended Note 5 Raising funds Charitable activities Separate material items of expense Total Net income/(expenditure) Transfers between funds Net movement in funds Reconciliation of funds Total funds brought forward Adjustment for change in basis of accounts Total funds carried forward |
Unrestricted funds £ 0 4,179 8,810 607 9,500 23,096 5,332 11,170 0 16,502 6,594 (2,957) 3,637 37,156 0 40,793 |
Restricted revenue funds £ 33,276 0 40 0 0 33,316 0 3,526 802 4,328 28,988 (29,747) (759) 1,013 0 254 |
Restricted capital funds £ 884,145 0 0 0 0 884,145 0 19,515 0 19,515 864,630 32,704 897,334 195,759 0 1,093,093 |
Total funds £ 917,421 4,179 8,850 607 9,500 940,557 5,332 34,211 802 40,345 900,212 0 900,212 233,928 0 1,134,140 |
Prior year funds £ 198,672 5,019 7,241 701 0 |
|---|---|---|---|---|---|
| 211,633 | |||||
| 4,533 9,236 10,684 |
|||||
| 24,453 | |||||
| 187,180 0 |
|||||
| 187,180 | |||||
| 47,725 (977) |
|||||
| 233,928 |
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1st Shelton Lock Scout & Guide Group
Charity number 520629
Balance sheet
As at 31 March 2025
| Fixed assets Tangible fixed assets Note 6 Current assets Debtors Note 9 Cash at bank and in hand Note 11 Total current assets Creditors : amounts falling due within one year Note 10 Total net assets Funds of the Charity Note 12 Restricted funds Unrestricted funds Total funds |
Unrestricted funds £ 0 694 41,946 42,640 1,847 40,793 0 40,793 40,793 |
Restricted revenue funds £ 0 0 254 254 0 254 254 0 254 |
Restricted capital funds £ 1,116,309 0 3,636 3,636 26,852 1,093,093 1,093,093 0 1,093,093 |
Total this year £ 1,116,309 694 45,836 46,530 28,699 1,134,140 1,093,347 40,793 1,134,140 |
Total last year £ 195,759 |
|---|---|---|---|---|---|
| 443 39,290 |
|||||
| 39,733 | |||||
| 1,564 | |||||
| 233,928 | |||||
| 196,772 37,156 |
|||||
| 233,928 |
Signed on behalf of the trustees
S. P. Baker
R. J. Stevenson
Susan Baker Chair 27 June 2026 Date
Ralph Stevenson Treasurer 27 June 2026 Date
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1st Shelton Lock Scout & Guide Group
Charity number 520629
Notes to the accounts For the year ended 31 March 2025
| Note | 1 | Basis of preparation |
|---|---|---|
| These accounts have been prepared under the historical cost convention with items recognised at cost or | ||
| transaction value unless otherwise stated in the relevant note(s) to these accounts. | ||
| The accounts have been prepared in accordance with the Statement of Recommended Practice: Accounting | ||
| and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard | ||
| applicable in the United Kingdom and Republic of Ireland (FRS 102). | ||
| Going Concern | ||
| These accounts have been prepared on the going concern basis. There are no material uncertainties related | ||
| to events or conditions that cast significant doubt on the charity's ability to continue as a going concern. | ||
| Note | 2 | Accounting policies - Income |
| Recognition of income | ||
| These are included in the Statement of Financial Activities (SoFA) when: | ||
| * the charity becomes entitled to the resources; |
||
| * it is more likely than not that the trustees will receive the resources; and |
||
| * the monetary value can be measured with sufficient reliability. |
||
| Offsetting | ||
| There has been no offsetting of assets and liabilities, or income and expenses, unless required or | ||
| permitted by the FRS 102. | ||
| Grants and donations | ||
| Grants and donations are only included in the SoFA when the general income recognition criteria | ||
| are met. | ||
| Government grants | ||
| The charity has received government grants in the reporting period. | ||
| Volunteer help | ||
| The value of any voluntary help received is not included in the accounts but is described in the | ||
| trustees' annual report. | ||
| Income from interest, royalties and dividends | ||
| This is included in the accounts when receipt is probable and the amount receivable can be | ||
| measure reliably. |
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1st Shelton Lock Scout & Guide Group
Charity number 520629
Notes to the accounts
For the year ended 31 March 2025
Accounting policies - Expenditure and liabilities
Liability recognition Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty. Deferred income Deferred income has been included in these accounts. Basic financial instruments The charity accounts for basic financial instruments on initial recognition as per paragraph 11.7 FRS 102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19, FRS 102 SORP. Accounting policies - Assets Tangible fixed assets for use by charity These are capitalised if they can be used for more than one year and cost at least £1,000. They are valued at cost. The depreciation rates and methods used are as follows: Assets under construction Not applicable Freehold buildings Straight line 2% Fixtures, fittings and equipment Straight line 20% to 33%
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1st Shelton Lock Scout & Guide Group
Charity number 520629
Notes to the accounts
For the year ended 31 March 2025
Note 3 Analysis of income
| Note 3 Analysis of income |
|||||
|---|---|---|---|---|---|
| Donations and legacies Youth Investment Fund Grants Other capital grants Beavers & Cubs income Other donations Total Charitable activities Income from building users Other trading activities Plant sales Other fundraising Income from investments Interest income Other Gain on sale of assets Total income |
Unrestricted funds £ 0 0 0 0 0 4,179 4,179 8,731 79 8,810 607 607 9,500 9,500 23,096 |
Restricted revenue funds £ 29,750 0 3,526 0 33,276 0 0 0 40 40 0 0 0 0 33,316 |
Restricted capital funds £ 882,645 1,500 0 0 884,145 0 0 0 0 0 0 0 0 0 884,145 |
Total funds £ 912,395 1,500 3,526 0 917,421 4,179 4,179 8,731 119 8,850 607 607 9,500 9,500 940,557 |
Prior year funds £ 195,758 0 2,830 84 |
| 198,672 | |||||
| 5,019 | |||||
| 5,019 | |||||
| 7,170 71 |
|||||
| 7,241 | |||||
| 701 | |||||
| 701 | |||||
| 0 | |||||
| 0 | |||||
| 211,633 |
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1st Shelton Lock Scout & Guide Group
Charity number 520629
Notes to the accounts
For the year ended 31 March 2025
Note 3 Analysis of income (continued)
All income in the prior year was unrestricted except for:
| Youth Investment Fund grants | 195,758 |
|---|---|
| Beavers & Cub units income | 2,830 |
Note 4 Analysis of government grant receipts
Grants were received from the Youth Investment Fund which is funded by HM Government. These grants related to the construction of the new building.
The grants were designated as capital or revenue by the Youth Investment Fund and are classified as Restricted Fund income in these accounts.
Items of expenditure funded through the YIF Revenue Grant have been classified as additions to fixed assets in these accounts in accordance with FRS102. The grant re-allocation has been classified and transfers between funds.
| Capital grant Revenue grant Total |
This year £ 882,645 29,750 912,395 |
Last year £ 192,278 3,480 |
|---|---|---|
| 195,758 |
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1st Shelton Lock Scout & Guide Group
Charity number 520629
Notes to the accounts
For the year ended 31 March 2025
Note 5 Analysis of expenditure
| Note 5 Analysis of expenditure |
|||||
|---|---|---|---|---|---|
| Expenditure on raising funds Costs for plants sales Other fundraising costs Total Last year Expenditure on charitable activities Property utilities and maintenance Equipment purchases Insurance Depreciation Contribution to unit activities Miscellaneous costs Cubs and Beaver unit expenses Total Last year Separate material items of expense Project management fees Project legal, planning and other Total Last year Total expenditure This year Last year |
Unrestricted funds £ 5,332 0 5,332 4,533 5,268 1,503 2,021 0 1,930 448 0 11,170 6,406 0 0 0 0 16,502 10,939 |
Restricted revenue funds £ 0 0 0 0 0 0 0 0 0 0 3,526 3,526 2,830 0 802 802 10,684 4,328 13,514 |
Restricted capital funds £ 0 0 0 0 0 0 0 19,515 0 0 0 19,515 0 0 0 0 0 19,515 0 |
Total funds £ 5,332 0 5,332 4,533 5,268 1,503 2,021 19,515 1,930 448 3,526 34,211 9,236 0 802 802 10,684 40,345 24,453 |
Prior year funds £ 4,521 12 |
| 4,533 | |||||
| 3,958 0 1,398 0 987 63 2,830 |
|||||
| 9,236 | |||||
| 9,900 784 |
|||||
| 10,684 | |||||
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1st Shelton Lock Scout & Guide Group
Charity number 520629
Notes to the accounts
For the year ended 31 March 2025
Note 6 Tangible fixed assets
| Cost At the beginning of the year Transfer of category Additions At the end of the year Depreciation At the beginning of the year Depreciation At the end of the year Net book value Net book value at the beginning of the year Net book value at the end of the year |
Assets under construction £ 195,759 (195,759) 0 0 0 0 0 195,759 0 |
Freehold buildings £ 0 195,759 923,260 1,119,019 0 16,785 16,785 0 1,102,234 |
Fixtures fittings & equipment £ 0 0 16,805 16,805 0 2,730 2,730 0 14,075 |
Total £ 195,759 0 940,065 |
|---|---|---|---|---|
| 1,135,824 | ||||
| 0 19,515 |
||||
| 19,515 | ||||
| 195,759 | ||||
| 1,116,309 |
Note 7 Details of certain items of expenditure
No fees were paid were paid in either year for the examination of the accounts.
Note 8 Staff costs
There were no employees of the charity in either year.
Note 9 Debtors and prepayments
| Debtors and prepayments Prepayments |
This year £ 694 694 |
Last year £ 443 |
| 443 |
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1st Shelton Lock Scout & Guide Group
Charity number 520629
Notes to the accounts
For the year ended 31 March 2025
| Note 10 Creditors: amounts falling due within one year Accruals Deferred income Deferred income Plant sale income received prior the year end relating to sale completed after the year end Note 11 Cash at bank and in hand Short term cash investments Short term deposits Cash at bank and on hand |
This year £ 27,521 1,178 28,699 1,178 This year £ 21,057 10,000 14,779 45,836 |
This year £ 321 1,243 |
|---|---|---|
| 1,564 | ||
| 1,243 | ||
| Last year £ 20,549 0 18,741 |
||
| 39,290 |
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1st Shelton Lock Scout & Guide Group
Charity number 520629
Notes to the accounts
For the year ended 31 March 2025
Note 12 Charity funds
Funds held and movements during the current period
| Fund name Type Purpose and restrictions General fund UR Funds for ordinary activities R R Total funds Funds held and movements during the previous reporting period Fund name Type Purpose and restrictions General fund UR Funds for ordinary activities R R Total funds Transfers between funds This year Restricted revenue fund Revenue transactions relating to the new build and held funds Restricted capital fund Capital transactions relating to the new build Restricted revenue fund Restricted capital fund Revenue transactions relating to the new build and held funds Capital transactions relating to the new build |
Balances brought forward 37,156 1,013 195,759 233,928 Balances brought forward 44,951 1,797 0 46,748 |
Income 23,096 33,316 884,145 940,557 Income 13,044 6,310 192,279 211,633 |
Expenditure (16,502) (4,328) (19,515) (40,345) Expenditure (10,939) (13,514) 0 (24,453) |
Transfers (2,957) (29,747) 32,704 0 Transfers (9,900) 6,420 3,480 0 |
Transfers (2,957) (29,747) 32,704 0 Transfers (9,900) 6,420 3,480 0 |
Balances carried forward 40,793 254 1,093,093 |
|---|---|---|---|---|---|---|
| 1,134,140 | ||||||
| Balances carried forward 37,156 1,013 195,759 |
||||||
| 233,928 | ||||||
| Between unrestricted and restricted capital funds |
To fund asset purchases not covered by Youth Investment Fund or other capitalgrant |
2,957 | ||||
| Between restricted revenue fund and restricted capital fund |
Funding of capitalised assets purchased with Youth Investment Fund revenuegrant |
29,747 | ||||
| Last year | ||||||
| Between unrestricted and restricted revenue funds |
To fund project costs prior to the award of Youth Investment Fund revenuegrants |
9,900 | ||||
| Between restricted revenue fund and restricted capital fund |
Funding of assets purchased with Youth Investment Fund revenuegrant as agreed with funder |
3,480 |
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1st Shelton Lock Scout & Guide Group
Charity number 520629
Independent examiner's report to the trustees of 1st Shelton Lock Scout & Guide Group
I report to the trustees on my examination of the accounts of the 1st Shelton Lock Scout & Guide Group (the Trust) for the year ended 31 March 2025
Responsibilities and basis of report
As the charity trustees, 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 2011 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
The charity's gross income exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of the Association of Chartered Certified Accountants.
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that, in any material respect:
-
accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
-
the accounts do not accord with those records; or 3. the accounts did 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 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.
Andrew James
Andrew James FCCA 37 Belfield Road Etwall Derby 26 June 2026 Date
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