:Q,Islii"' >.<¢Lj,":" t" >."¥--J -laiÉl-L, |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 Statement of Recommended Practice: Accounting and Reporting by Charities - • and with*  preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 - • and with*  the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) - and with the Charities Act 2011. The charity constitutes a public benefit entity as defined by FRS 102.* - -Tick as appropriate ## **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