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.
Page 1
## **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.
Page 2
## **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.
Page 3
## **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
Page 4
## **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|
Page 5
## **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
Page 6
## **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.|
Page 7
## **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%
Page 8
## **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|
Page 9
## **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|
Page 10
## **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|
|||||||
Page 11
## **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|
Page 12
## **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|
Page 13
## **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|
Page 14
## **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:
1. 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 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
Page 15