**1[st] Southport (Ainsdale) Scout Group** _Registered Charity Number 521673_
**Trustees’ Report and Accounts for year ending 31 December 2023**
**Trustees Report for the year ending 31 December 2023 for 1[st] Southport (Ainsdale) Scout Group** .
The Trustees are pleased to present their report together with the financial statement of the Charity for the year ending 31 December 2023.
Legal and administrative information is set out in Appendix A and forms part of this report. The financial statement complies with current statutory requirements, Policy Organisation and Rules of the Scout Association (hereafter referred to as POR) and the Statement of Recommended Practice - Accounting and Reporting by Charities.
## **Objects of the Charity**
The Charity is a registered member of the Scout Association, which is part of a world-wide educational youth movement and is committed to equality of opportunity for all young people.
The Aim of the Scout Association is to promote the development of young people in achieving their physical, intellectual, social and spiritual potentials, as individuals, as responsible citizens and as members of their local national and international communities. The method of achieving the Aim of the Scout Association is by providing an enjoyable and attractive scheme of progressive training, based on the Scout Promise and Law and guided by adult Leadership.
The main objective of the Charity is the application of this method.
## **Organisation**
1[st] Southport (Ainsdale) Scout Group is an Open Scout Group forming part of the Sefton North District of Merseyside County within the Scout Association of the United Kingdom. The Charity as a part of the Scout Association is governed by its POR (https://www.scouts.org.uk/por).
The Trustees of the Charity are the Board of Trustees and the method of appointing/ electing members of Board is contained within POR. The Trustees confirm that the Board of Trustees has been constituted in accordance with POR.
The Group Council is the body to which the Board of Trustees is accountable and the role and constitution of the Group Council can be found in POR.
## **Investment Powers**
Powers of investment are conferred upon the Scout Association by its Royal Charter and limit the manner in which funds may be invested. Any investments held must be registered in such a way as to show that they are held on trust for the Charity and that they are not the private property of individuals including those appointed as trustees.
## **Review of the Activities and Future Developments**
## _**Scouting**_
The year commenced with the Group having some 142 young persons as members of the various training units and 30 volunteer leaders and helpers. At the end of the year the number of members of the training units had increased to 147 and the volunteer leaders/ helpers had increased to 37.
The Scout Association continues to review its Programme and structures to ensure that Scouting remains relevant and continues to be a driving force in the 21st century and so the activities of the Charity continue to evolve.
During the period covered by this report the Board of Trustees are pleased to report that they were able to support the introduction of a Squirrel Drey provision for the 4 to 5 year old age group.
Additionally we have commenced building a car port type structure at the back of the property to act as a shelter to enable us to offer more adventurous outdoor activities to our young people.
## _**Future Developments**_
Following the Covid-19 pandemic the Board of Trustees committed to subsidising Group Day Trips and Camps until such time as there is an appetite amongst the membership for an International Camp at which point the Board of Trustees will look to reinstate the experience.
The Group continues to support Sefton North District by providing accommodation for an Explorer Unit in the south of Southport.
With the introduction of the provision for a Squirrel Drey we are reaching the capacity of the existing premises for the accommodation of additional Scouting provision. In the future the Board of Trustees may be looking at options to generate the necessary funds to enable development/ extension of our Headquarters to enable the Group to extend its Scouting provision further.
## **Reserves Policy & Risk Management**
The Board of Trustees constantly monitor the Charity's activities in order to determine future policies and to assess the risks to which it is exposed.
As indicated previously the Charity is part of the Scout Association and as such is governed by POR. The Board of Trustees are satisfied that the Charity operates within POR and by virtue of compliance with POR the Charity is provided with the security that exposure to major risks has been mitigated. In addition, the Board of Trustees have an approved Financial Control in place, which further mitigates the risks associated with cash handling by individual training units and designated Trustees.
## **Financial statement**
The financial statement for the year ending 31 December 2023 is attached to this report. It has been approved by the Board of Trustees and is accompanied by the associated Independent Examiner’s Report. This Independent Examiner’s Report does not indicate any problems associated with the finances of the Charity.
The balance of income over expenditure was a deficit of £7,131.04.
The Group’s cash and bank balances at the end of the Financial Year include £18,311.39 in the Rothwell Account, £6,850.63 as a provision to date in respect of the annual subscription payable to the Sefton North District Scout Council at 31 March 2024 and a provision of £5,000.00 to provide subsidies/ assistance to families suffering financial hardship to ensure their children do not miss out on the Scouting experience and adventure.
The Rothwell Account exists to subsidise Group Day Trips and Camps as mentioned above. This account is primarily sourced by Gift Aid recoveries from HMRC.
This report together with the information contained within financial statement was approved by the Board of Trustees and was signed on behalf of the Trustees by the Group Chair.
V O’Malley Group Chair
For and on behalf of the Board of Trustees of 1[st] Southport (Ainsdale) Scout Group. May 2024
**Appendix A to the Trustees Report for the year ending 31 December 2023 for 1[st] Southport (Ainsdale) Scout Group** .
## **1[st] SOUTHPORT (AINSDALE) SCOUT GROUP LEGAL AND ADMINISTRATIVE INFORMATION**
- **(1) Name of Charity** : 1[st] Southport (Ainsdale) Scout Group
**(2) Registration:** The Charity is registered with the Scout Association and its registered number is 35904.
The Scout Association is governed by a Council of between 300 and 500 members as determined by the Royal Charter of 1912 and the Supplemental Royal Charters of 1949, 1959, 1967 and 1991.
1[st] Southport (Ainsdale) Scout Group is a registered charity (Registration No 521673)
## **(3) (a) Board of Trustees on the date the Report was approved.**
Victoria O’Malley Group Chair Samuel Robinson Group Treasurer Julie Johnson Group Secretary Mark Furness Group Lead Volunteer Diane Tierney Assistant Group Lead Volunteer Bethan Kiernan Team Leader Margaret Lawler Team Leader Laura Reevey Team Leader Lydia Dawbarn Team Leader Amanda McCarter Trevor White Stephanie Morgan Harry O’Malley
## **(b) Method of appointment or election of Board of Trustees.**
The Charity is part of the Scout Association and as such is governed by its Policy, Organisation and Rules (POR).
The Trustees of the Charity are the Board of Trustees and the method of appointing/ electing members to the Board of Trustees is contained within POR.
The Board of Trustees confirm that it has been constituted in accordance with POR.
## **(4) Address of the principal office of the Charity**
Pinfold Hall, Pinfold Lane Ainsdale Southport MERSEYSIDE PR8 3QH
## **(5) Bankers**
The principal bankers of the Charity are:
HSBC 331 Lord Street Southport PR8 1NJ
## **(6) Independent Examiner**
Mr M Glover 6 Stockham Lane Halton Village RUNCORN WA7 2PS
## **1st Southport (Ainsdale) Scout Group.**
## **Charity Registration No. 521673**
## **Income and Expenditure Account Year Ending 31 December 2023**
|**Income**|**2023**||2022||**Expenditure**|**Expenditure**|**2023**||2022||
|---|---|---|---|---|---|---|---|---|---|---|
|SCOUT ACTIVITIES|||||SCOUT ACTIVITIES||||||
|Subscriptions|13,024.50||12,900.00||Subscriptions to District||8,236.00||8,322.00||
|International Camp|0.00||0.00||Books Badges Engraving||2,182.42||1,543.56||
|Camps/ Comps/ Trips|8,813.00||8,720.00||Equipment Hire/ Purchase/ Repair||1,431.48||4,397.70||
||||||Leader Training/ Uniforms||180.98||216.80||
||||||International Camp||152.47||0.00||
||||||Camps/ Comps/ Trips||8,452.42||10,417.52||
||||||Transport/ Petrol||40.00||0.00||
||||||Unit Specific Scouting|Activities|995.63||1,929.35||
|||21,837.50||21,620.00||||21,671.40||26,826.93|
|OTHER INCOME|||||GROUP MAINTENANCE||||||
|Social and Fund Raising|1,080.20||184.51||Social and Fund Raising||185.00||0.00||
|Gift Aid Repayment|0.00||4,595.31||Telephone Post Stationery||949.61||779.17||
|Bank Interest/ Charges/ Dividends|793.95||104.26||Fire Extinguisher Maintenance||817.95||714.89||
|Hall Hire|10,540.00||9,971.50||Building & Grounds Maintenance||6,668.32||611.34||
|Donations|0.00||98.20||Cleaning||1,748.78||1,253.68||
|Covid-19 Leisure Grant|0.00||2,667.00||Refuse Collection||259.50||247.00||
||||||Electricity||3,580.58||3,740.00||
||||||Insurance||3,977.20||3,977.20||
||||||Water Charges||476.89||382.22||
||||||Business Rates||155.68||284.36||
|||12,414.15||17,620.78|||||||
|||||||||18,819.51||11,989.86|
||||||OTHER OUTGO||||||
||||||AGM & Audit||323.48||441.68||
||||||Bank Charges||540.80||540.80||
||||||Sundry Outgo||27.50||0.00||
|||||||||891.78||982.48|
|TOTAL INCOME||34,251.65||39,240.78|||||||
|||||||TOTAL OUTGO||41,382.69||39,799.27|
|SURPLUS / (DEFICIT) FOR|THE PERIOD|(7,131.04)||(558.49)|||||||
## **1st Southport (Ainsdale) Scout Group.**
## **Charity Registration No. 521673**
## **Balance Sheet Year Ending 31 December 2023**
|||2023||2022||
|---|---|---|---|---|---|
|Balance Brought Forward||67,305.70||67,864.19||
|Surplus/(Deficit) for the Year||(7,131.04)||(558.49)||
|Balance Carried Forward|||60,174.66||67,305.70|
|represented by:-||||||
|INVESTMENTS||||||
|GROUP TREASURER OPERATED ACCOUNTS||||||
|HSBC - Current Account No.31440780||2,946.93||5,118.27||
|HSBC - Deposit Account No.71440799||53,093.47||57,517.38||
||||56,040.40||62,635.65|
|INDIVIDUAL UNIT TREASURER OPERATED ACCOUNTS|(See Note 3)|||||
|HSBC - GSL Account No 01440810||357.99||465.36||
|HSBC - Willow Beavers Account No 41440853||586.08||541.04||
|HSBC - Maple Beavers Account No 82063328||528.83||475.51||
|HSBC - Tiger Cub Account No 71500600||553.13||590.61||
|HSBC - Panther Cub Account No 91440829||515.94||442.43||
|HSBC - Lockhart Scout Account No 21462687||532.39||578.29||
|HSBC - Peake Scout Account No 91440845||491.19||543.30||
|HSBC - Fundraising Account No 01550683||568.71||748.51||
||||4,134.26||4,385.05|
|SHARES||||||
|BARCLAYS Plc|(See Note 4)|356.77||367.77||
||||356.77||367.77|
|CASH BALANCES||||||
|Treasurers Cash/Cheques||0.00||285.00||
||||0.00||285.00|
|DEBTORS/CREDITORS||||||
|Debtors|(See Note 5)|0.00||0.00||
|Creditors|(See Note 5)|0.00||0.00||
||||0.00||0.00|
|SHARES ( at Book Value)||||||
|BARCLAYS Plc|(See Note 4)|(356.77)||(367.77)||
||||(356.77)||(367.77)|
||||60,174.66||67,305.70|
|V O'MALLEY|||S. F. ROBINSON.|||
|GROUP CHAIR|||GROUP TREASURER.|||
I have examined the above Balance Sheet and attached Income and Expenditure Account and have issued an Examination Report dated
M GLOVER
_Charity Registration Number 521673_
## **1st SOUTHPORT (AINSDALE) SCOUT GROUP**
## **NOTES TO THE ACCOUNTS - YEAR ENDING 31 DECEMBER 2023**
## (1) Scout Headquarters (Buildings).
In line with previous accounting practice the value of the Scout Headquarters is treated as fully depreciated for the purposes of producing the Balance Sheet.
The Building is currently insured for a value of £795,496
## (2) Scout Headquarters (Contents) and Group Equipment.
Previously adopted accounting policy showed all Contents of the Scout Headquarters and Group equipment held by the Group at 1st January 2023 as being fully depreciated for the purposes of producing the Balance Sheet at the end of the last financial year.
Consequently, all Contents and Equipment added during the current period have been fully depreciated for the purposes of producing the current Balance Sheet.
The Contents and General Equipment are insured for a value of £140,528
The Group Treasurer and Unit Leaders are maintaining a full inventory of all property owned by the Group.
## (3) Individual Unit Treasurer Operated Accounts.
The Group Treasurer holds details of all the Bank and Building Society Accounts operated by Unit Treasurers at 01 January 2023 and 31 December 2023.
## (4) Shares.
During the period coverd by these accounts the Group held windfall shares in Barclays Plc. The number of shares throughout the period was 232. The details of the holding are as follows:-
|**Name of**
**Company**|**Number of**
**Shares**|**Original Date**
**Received**|**Book**
**Value**|**Market Value at 01**
**January 2023**|
**Market Value at**
**31 December 2023**|
|---|---|---|---|---|---|
|Barclays Plc|232|20 Oct. 2001|£0.00|£367.77|£356.77|
## (5) Creditors/ Debtors.
There were no Creditors or Debtors at the end of the Financial Year.
## (6) Rothwell Account.
The Rothwell Account exists to make provision for Group Day Trips.
At 31 December 2023 the balance of this account was £18,311.39
## (7) Member Support Fund.
The Member Support Fund exists to make provision for subsidies/ assistance to families suffering financial hardship to ensure their children do not miss out on the Scouting Experience and Adventure.
At 31 December 2023 the balance of this account was £5,000.00
## (7) District Subscriptions.
The Subscriptions collected throughout the year include an element to cover the annual Subscription payable to District.
At 31 December 2023 the amount held in respect of the annual District Subscription was £6,850.63
## **Independent Examiner's Report to the Trustees of the 1[st] Southport (Ainsdale) Scout Group**
I report on the accounts of the Group for the year ended 31[st ] December 2023 which comprise the Statement of Financial Activities, the Balance Sheet and related notes set out on pages 1 to 3.
This report is made solely to the trustees in accordance with Section 145 of the Charities Act 2011. My work has been undertaken so that I might state to the charity’s trustees those matters I am required to state to them in an Independent Examiner’s report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity’s trustees for my examination work.
## **Respective responsibilities of Trustees and Examiner**
The Group’s/District’s trustees are responsible for the preparation of the accounts. They consider that an audit is not required for this year (under Section 144 of the Charities Act 2011 (the Charities Act)) and that an independent examination is needed.
It is my responsibility to:
- Examine the accounts (under Section 145 of the Charities Act);
- To follow the procedures laid down in the General Directions given by the Charity Commissioners (under Section 145(5)(b) of the Charities Act); and
- To state whether particular matters have come to my attention.
## **Basis of Independent Examiner's report**
My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the Group/District and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.
## **Independent Examiner's statement**
In connection with my examination, no matter has come to my attention:
1. which gives me reasonable cause to believe that in, any material respect, the requirements
- to keep accounting records in accordance with Section 130 of the Charities Act ; and
- to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act have not been met; or
2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Name: ....................................................................................................... Qualification: .............................................................................................
Address: .................................................................................................... ...................................................................................................................
Date: .........................................................................................................