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2021-03-31-accounts

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3rd Hindley Boy Scout Group 3rd Hindley Boy Scout Group 3rd Hindley Boy Scout Group Charity No
(if any)		 521571
Annualaccountsforthe period
Period start date 01/04/2020 To Period end
date		 31/03/2021
s
Section A Statement of financial activities		 s
Section A Statement of financial activities		 s
Section A Statement of financial activities		 s
Section A Statement of financial activities		 s
Section A Statement of financial activities		 s
Section A Statement of financial activities
Recommended categories by
activity
Guidance Note
Incoming resources (Note 3)
Income and endowments from:
Donations and legacies
S01
Charitable activities
S02
Other trading activities
S03
Investments
S04
Separate material item of income
S05
Other
S06
S07
Resources expended (Note 6)
Expenditure on:
Raising funds
S08
Charitable activities
S09
Separate material item of expense
S10
Other
S11
S12
S13
Net gains/(losses) on investments
S14
S15
Extraordinary items
S16
S17
S18
Other gains/(losses)
S19
S20
Reconciliation of funds:
S21
S22
1
Total
Net movement in funds
Total funds brought forward
Total funds carried forward
Total
Net income/(expenditure) before investment
gains/(losses)
Net income/(expenditure)
Transfers between funds
Other recognised gains/(losses):
Gains and losses on revaluation of fixed assets for the charity’s own use		 Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
Prior year
funds
£
£
£
£
£
F01
F02
F03
F04
F05
- - - - -
25,215 - - 25,215 8,578
- - - -
- - - -
- - - - -
- - - - -
25,215 - - 25,215 8,578
- - - - -
6,369 - - 6,369 7,348
- - - - -
- - - - -
6,369 - - 6,369 7,348
18,846 - - 18,846 1,230
- - - - -
18,846 - - 18,846 1,230
- - - - -
- - - - -
- - - - -
- - - - -
18,846 - - 18,846 1,230
15,396 - - 15,396 14,165
34,242 - - 34,242 15,396

Section B Balance sheet

Fixed assets
Intangible assets (Note 15)
Tangible assets (Note 14)
Heritage assets (Note 16)
Investments (Note 17)
Total fixed assets
Current assets
Stocks (Note 18)
Debtors (Note 19)
Investments (Note 17.4)
Cash at bank and in hand (Note 24)
Total current assets
Creditors: amounts falling due within
one year (Note 20)
Net current assets/(liabilities)
Total assets less current liabilities
Creditors: amounts falling due after
one year (Note 20)
Provisions for liabilities
Total net assets or liabilities
Funds of the Charity
Endowment funds (Note 27)
Restricted income funds (Note 27)
Unrestricted funds
Revaluation reserve
Total funds
Signed by one or two trustees on behalf of all
the trustees		 Guidance Notes
B01
B02
B03
B04
B05
B06
B07
B08
B09
B10

B11
B12
B13
B14
B15
B16
B17
B18
B19
B20
B21		 Unrestricted
funds
£
F01
Restricted
income
funds
£
F02		 Endowment
funds
Total this
year
£
£
F03
F04		 Endowment
funds
Total this
year
£
£
F03
F04		 Total last
year
£
F05
- - - - -
- - -
- - - - -
- - - - -
- - - - -
- - - - -
- - -
- - - - -
34,243 - - 34,243 15,396
34,243 - - 34,243 15,396
- - -
34,243 - - 34,243 15,396
34,243 - - 34,243 15,396
- - - - -
- - - - -
34,243 - - 34,243 15,396
- - -
- - -
34,243 - 34,243 15,396
-
34,243 - - 34,243 15,396
Signature Print Name Date of
approval
dd/mm/yyyy

CC17a (Excel)

27/01/2022

2

Section C Notes to the accounts

Note 1 Basis of preparation

This section should be completed by all charities .

1.1 Basis of accounting

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 charity constitutes a public benefit entity as defined by FRS 102.*

1.2 Going concern

If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:

An explanation as to those factors that support NA the conclusion that the charity is a going concern; Disclosure of any uncertainties that make the NA going concern assumption doubtful; Where accounts are not prepared on a going NA concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern.

1.3 Change of accounting policy

The accounts present a true and fair view and the accounting policies adopted are those outlined in note { }.

Yes
No		 * -Tick as appropriate * -Tick as appropriate
Please disclose:
(i) the nature of the chang e in accounting policy; NA
(ii) the reasons
provides more r
and		 why apply
eliable an		 ing the new accounting policy
d more relevant information;		 NA
(iii) the amount
the current perio
aggregate amou
before those pre		 of the adj
d, each p
nt of the
sented, 3		 ustment for each line affected in
rior period presented and the
adjustment relating to periods
.44 FRS 102 SORP.		 NA

1.4 Changes to accounting estimates

No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP). Yes  * -Tick as appropriate No

Please disclose:

Please disclose:
(i) the nature of any changes; NA
(ii) the effect of the change on income and expense or
assets and liabilities for the current period; and		 NA
(iii) where practicable, the effect of the change in one or
more future periods.		 NA

1.5 Material prior year errors

No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).

Yes  * -Tick as appropriate No

Please disclose:

Please disclose:
(i) the nature of the prior period error; NA
(ii) for each prior period presented in the accounts, the
amount of the correction for each account line item
affected; and		 NA
(iii) the amount of the correction at the beginning of the
earliest prior period presented in the accounts.		 NA

CC17a (Excel)

27/01/2022

3

Section C Notes to the accounts

Note 2 Accounting policies

Please complete this note when first reporting under FRS2102. Section 35 of FRS102, requires 3 reconciliations to be
presented, if all are applicable.
2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING
PRACTICE
Please provide a description
of the nature of each change NA
in accounting policy
Reconcilation of funds per previous GAAP to funds determined under FRS 102
Start of End of
period period
£ £
Fund balances as previously
stated		 15396 34243
Adjustments:
Fund balance as restated 15396 34243
Reconcilation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102
End of
£
Net income/(expenditure) as previously
stated
Adjustments:
Previous period net income/(expenditure)
as restated

CC17a (Excel)

27/01/2022

4

Section C Notes to the accounts (cont)

Note 3 Analysis of income

Other informati
TOTAL INCOM
Other:
Other trading
activities:
Income from
investments:
Separate
material item
of income:
Donations
and legacies:
Charitable
activities:		 Analysis Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
Prior year
£
£		 Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
Prior year
£
£		 Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
Prior year
£
£		 Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
Prior year
£
£		 Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
Prior year
£
£
Donations and gifts - - - - -

Gift Aid		 - - - - 2,340
Legacies - - - - -
General grants provided by government/other
charities		 25,005 - - 25,005 -
Membership subscriptions and sponsorships
which are in substance donations		 - - - -
Donated goods, facilities and services - - - - -

Other		 - - - -
Total 25,005 - - 25,005 2,340
210 - - 210 6,238
- - - - -
- - - - -
Other - - - - -
Total 210 - - 210 6,238
- - - - -
- - - - -
- - - - -
Other - - - - -
Total - - - - -
Interest income - - - - -
Dividend income - - - - -
Rental and leasing income - - - - -

Other		 - - - - -
Total - - - - -
- - - - -
- - - - -
- - - - -
- - - - -
Total - - - - -
Conversion of endowment funds into income - - - - -
Gain on disposal of a tangible fixed asset held
for charity's own use		 - - - - -

Gain on disposal of a programme related
investment		 - - - - -
Royalties from the exploitation of intellectual
property rights		 - - - - -

Other		 - - - - -
Total - - - - -
on:
E
25,215 - - 25,215 8,578
All income in the prior year was unrestricted except for: (please
provide description and amounts)
Where any endowment fund is converted into income in the
reporting period, please give the reason for the conversion.
Within the income items above the following items are material:
(please disclose the nature, amount and any prior year
amounts)

CC17a (Excel)

27/01/2022

5

Section C Notes to the accounts (cont)

Note 4 Analysis of receipts of government grants

Government grant 1
Government grant 2
Government grant 3
Other
Please provide details of any
unfulfilled conditions and other
contingencies attaching to grants
that have been recognised in income.
Please give details of other forms of
government assistance from which
the charity has directly benefited.		 This year
Last year
£
£
Description		 This year
Last year
£
£
Description		 This year
Last year
£
£
Description
WMBC 22,003
Other -
- -
Total 22,003 -

CC17a (Excel)

27/01/2022

6

Section C Notes to the accounts (cont)

Note 6 Analysis of expenditure

Fudraising agents
Operating charity shops
TOTAL EXPENDITURE
Total other expenditure
Incurred seeking grants
Investment management costs:
Incurred seeking donations
Expenditure on
charitable
activities
Operating a trading company
undertaking non-charitable trading
activity
Investment administration costs
Total expenditure on charitable
activities
Other
Total expenditure on raising funds
Total
Professional fees
Separate material
item of expense
Advertising, marketing, direct mail and
publicity
Start up costs incurred in generating
new source of future income
Rent collection, property repairs and
maintenance charges
Operating membership schemes and
social lotteries
Staging fundraising events
Database development costs
Other trading activities
Analysis
Portfolio management costs
Intellectual property licencing costs
Cost of obtaining investment advice
Expenditure on
raising funds:
Incurred seeking legacies		 Analysis Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
Prior year
£
£		 Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
Prior year
£
£		 Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
Prior year
£
£		 Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
Prior year
£
£		 Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
Prior year
£
£
Incurred seeking donations 6,368 - - 6,368 7,348
Incurred seeking legacies - - - - -
Incurred seeking grants
Operating membership schemes and
social lotteries
Staging fundraising events
Fudraising agents
Operating charity shops
Operating a trading company
undertaking non-charitable trading
activity
Advertising, marketing, direct mail and
publicity		 - - - - -
Start up costs incurred in generating
new source of future income		 - - - - -
Database development costs - - - - -
Other trading activities
Investment management costs: - - - -
Portfolio management costs - - - - -
Cost of obtaining investment advice - - - - -
Investment administration costs - - - - -
Intellectual property licencing costs - - - - -
Rent collection, property repairs and
maintenance charges		 - - - - -
- - - - -
Total expenditure on raising funds 6,368
-		 - 6,368 7,348
- - - - -
- - - - -
- - - - -
- - - - -
Total expenditure on charitable
activities		 - - - - -
- - - - -
- - - - -
- - - - -
- - - - -
Total - - - - -
Professional fees 2,760 - - 2,760 2,760
- - - - -
- - - - -
- - - - -
- - - - -
Total other expenditure 2,760 - - 2,760 2,760
9,128 - - 9,128 10,108

CC17a (Excel)

27/01/2022

7

Other information:

Analysis of expenditure on charitable activities

Activity or
programme		 Activities undertaken directly Activities undertaken directly Grant
funding
of
activities		 Support
Costs		 Total this
year		 Total
prior year
£ £ £ £ £
Activity 1
Activity2
Other
Total
Prior year expenditure on charitable activities
can be analysed as follows:
Within the expenditure items above the
following items are material: (please disclose
the nature, amount and any prior year
amounts)

CC17a (Excel)

27/01/2022

8

Section C Notes to the accounts

Note 10 Details of certain items of expenditure

10.1 Fees for examination of the accounts

Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).

This year
£		 Last year
£
360 0

Independent examiner’s fees Assurance services other than audit or independent examination Tax advisory fees Other fees (for example: financial advice, consultancy, accountancy services) paid to the independent examiner

CC17a (Excel)

27/01/2022

9

Section C Notes to the accounts (cont)

Note 24 Cash at bank and in hand

Note 24 Cash at bank and in hand
Other
Cash at bank and on hand
Total
Short term cash investments (less than 3 months maturity date)
Short term deposits		 This year
£		 Last year
£
- -
- -
34,243 15,396
- -
34,243 15,396

CC17a (Excel)

27/01/2022

10

CHARITY COMMISSION FOR ENGLAND AND WALES Independent examiner's report on the accounts Section A Independent Examinerfs Report Report to the trustegsl members of 3r0 Hindley Scout Group On accounts for the year ended 315t March 2021 Charity no (if any) Set out on pages I report to the trustees on my examination of the accounts of the above charityllhe Trustl for the year ended 3151 March 2021 Responslbllities and basis of report As the charity's trustees. you are responsible for the weparation of the accounts in accordance wth the requirements of the Charities Act 2011 ('the Actl. 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 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 which gives me cause to believe that in: any rnaterial respect.. the accounting records were not kept in accordance with section 130 of the Charities Acl" or the accounts did not accord wtth the accounting records,. or the accounts did not comply with the applicable requirements conceming 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 1rue and fair. view which is not a matter considered as part of an independent examination. I have no COn￿mS and have come across no other malters 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: Date: 19101122 Name: Kevin Guy Relevant professional qualification{s) or body (if any>: FCA, Institute of Chartered Accountants in England and Wales Address: Ashurst Accountancy Ltd 17 Duke Street IER Oct2018

Fomiby Merseyside L37 4AN Section B Disclosure OnSy complete if the examiner needs to highlight material matters of concern (see CC32: Independent exarnination of charty accounts.. directions and guidance for examiners). Give horo brief details of any Items that the examiner wishes to disclose. None IER Oct 2018