This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator. This document is also available as Markdown.

Trustees' Annual Report

For the period

From (start date)	0	4	3	1

Section A	Reference and administration details
Charity name Other names the charity is known by Registered charity number (if any) HQ registration number Charity’s principal address	2ndQuorn Scout Group 5 2 1 7 7 3 1 0 0 1 1 1 2 1
	Allen House
	99 MeetingStreet
	Quorn,Leicestershire
	Postcode	LE1	2 8E	U

Names of the charity trustees who manage the charity

(These will be published in the annual report of the charity and the Charity Register if reporting for a Registered Charity with a charity regulator)

Trustee Name	Office (if any)	Dates acted if not for whole year
Byron Chatburn	Chair
Sue Child	Treasurer
Karen Crane
Alison Cain
AmyBrennan
RoyReeves
Sian Clark	Lead Volunteer
Pat Green		resigned March 2025

Names and addresses of advisers (optional information but encouraged as best practice) (These will be published in the annual report of the charity)

Type of advisor Name Address

1 LT700001 (27 February 2024)

Section B Structure, governance and management

Description of the charity’s trusts
Type of governing document	The Group's governing documents are those of the The
	Scout Association. They consist of a Royal Charter, which in
	turn gives authority to the Bye Laws of the Association and
	The Policy, Organisation and Rules of The Scout
	Association.
(e.g. trust deed, constitution)

How the charity is constituted	The Group is a trust established under its rules which are
	common to all Scouts.
(e.g. trust, association, company)

Trustee selection methods	The Trustees are appointed in accordance with the Policy,
(e.g. appointed by, elected by)	Organisation and Rules of The Scout Association.
Additional governance issues (optional information but encouraged as best practice)

You may choose to include additional The Group is managed by the Group Trustee Board, the information, where relevant, about: members of which are the ‘Charity Trustees’ of the Scout Group which is an educational charity. As charity trustees they are responsible for complying with legislation applicable to charities. This includes the registration, keeping proper accounts and making returns to the Charity Commission as appropriate. The Trustee Board consists of the Chair, Treasurer and up Policies and procedures adopted for: to 10 Trustees (including Ex Officio, appointed and co-opted a) the induction and training of trustees; Trustees) and meets every 2-3 months. b) trustee' consideration of major risks and the systems and procedures to Members of the Trustee Board complete Being a Scouts manage them Trustee learning within the first 6 months of joining the Board. This Group Trustee Board exists to make sure the charity is well-managed, risks are assessed and mitigated, buildings and equipment are in good working order, and everyone follows legal requirements and the organisation's policies and rules. Their support helps other volunteers run highquality and safe programmes that gives young people skills for life.

Section B

Structure, governance and management (continued)

2 LT700001 (27 February 2024)

Risk and Internal Control (Specimen 1)

The Group Trustee Board has identified the major risks to which they believe the Group is exposed, these have been reviewed and systems have been established to mitigate against them. The main areas of concern that have been identified are:

Damage to the building, property and equipment. The Group would request the use of buildings, property and equipment from neighbouring organisations such as the church, community centre and other Scout Groups. Similar reciprocal arrangements exist with these organisations. The Group has sufficient buildings and contents insurance in place to mitigate against permanent loss.

Injury to leaders, helpers, supporters and members. The Group through the capitation fees contributes to the Scout Associations national accident insurance policy. Risk Assessments are undertaken before all activities.

Reduced income from fund raising. The Group is primarily reliant upon income from subscriptions. The group does hold a reserve to ensure the continuity of activities should there be a major reduction in income. The Board could raise the value of subscriptions to increase the income to the group on an ongoing basis, either temporarily or permanently.

Reduction or loss of leaders. The group is totally reliant upon volunteers to run and administer the activities of the group. If there was a reduction in the number of leaders to an unacceptable level in a particular section or the group as a whole then there would have to be a contraction, consolidation or closure of a section. In the worst case scenario the complete closure of the Group.

Reduction or loss of members. The Group provides activities for all young people aged 4 to 14. If there was a reduction in membership in a particular section or the group as whole then there would have to be a contraction, consolidation or closure of a section. In the worst case scenario the complete closure of the Group.

Risk and Internal Control (Specimen 2)

The group has in place systems of internal controls that are designed to provide reasonable assurance against material mismanagement or loss, these include 2 signatories for all payments and a comprehensive insurance policies to ensure that insurable risks are covered.

Section C

Objectives and activities

3 LT700001 (27 February 2024)

Summary of the objects of the charity set The Purpose of Scouting out in its governing document Scouting exists to actively engage and support young people in their personal development, empowering them to make a positive contribution to society. The Values of Scouting As Scouts we are guided by these values: Integrity - We act with integrity; we are honest, trustworthy and loyal. Respect - We have self-respect and respect for others. Care - We support others and take care of the world in which we live. Belief - We explore our faiths, beliefs and attitudes. Co-operation - We make a positive difference; we cooperate with others and make friends. The Scout Method

Scouting takes place when young people, in partnership with adults, work together based on the values of Scouting and: - enjoy what they are doing and have fun - take part in activities indoors and outdoors - learn by doing - share in spiritual reflection - take responsibility and make choices - undertake new and challenging activities - make and live by their Promise.

Summary of the main activities in relation to these objects

Additional details of the objectives and activities (optional information but encouraged as best practice)

You may choose to include further statements, where relevant, about:

policy on grantmaking;
contribution made by volunteers;
policy on investments.

Public benefit statement

The Group meets the Charity Commission's public benefit criteria under both the advancement of education and the advancement of citizenship or community development headings.

4 LT700001 (27 February 2024)

Section D	Achievements and performance
Summary of the main achievements of the charity during the year
	During the year the leadership teams for the Squirrels and second Beaver Scout Colony started the previous year were strengthened and the number of members in the group increased

Section E Financial Review	Section E Financial Review
Brief statement of the charity’s policy on reserves	Reserves Policy The Group's policy on reserves is to hold sufficient resources to continue the charitable activities of the group should income and fundraising activities fall short. The Group Trustee Board considers that the group should hold a sum equivalent to 6 months running costs this at year end. This is above the level required for operating expenses. However this can be explained by a fund to purchase a new minibus. The trustees have recently increased the proportion of membership subscriptions passed to the sections to provide for weekly activities

Section E
Financial Review

Brief statement of the charity’s policy on
reserves

Reserves Policy
The Group's policy on reserves is to hold sufficient
resources to continue the charitable activities of the group
should income and fundraising activities fall short. The
Group Trustee Board considers that the group should hold a
sum equivalent to 6 months running costs
this at year end. This is above the level required for
operating expenses. However this can be explained by a
fund to purchase a new minibus. The trustees have recently
increased the proportion of membership subscriptions
passed to the sections to provide for weekly activities

Section F Other Optional Information Plans for future periods (details of any significant activities planned to achieve them) Section G Declaration

The trustees declare that they have approved the trustees’ report above

Signed on behalf of the charity’s trustees

Signature(s) Full name(s) Position (eg Secretary, Chair) Date D D M M Y Y

5 LT700001 (27 February 2024)

Receipts and Payments Account

Receipts		Year start date	Year start date	Year end date
	For the year from	01-Apr-24	To	31-Mar-25
		2024-2025 Unrestricted funds £ - 19,181.00 6,822.40 -		2023/2024 Unrestricted funds £
Donations, legacies and similar income		-		-
Membership subscriptions (Subs received)		19,181.00		8,116.00
Less membership subscription to District		6,822.40 -		-5,341.00
Net membership subscriptions retained		12,358.60		2,775.00
Donations		50.00		3,955.00
Activities and Camps		7,058.23		8,087.45
Gift Aid 1.4.2023 to 31.3.2024		1,869.76		2,218.16
Uniform and Badges:
T-shirts/sweat shirts		60.00
New Starter Fees:
Paid direct into Current Account:		580.00		661.00
Paid into Subs a/c Jan-Mar 2024 (included last year in uncashed chq 173)		-		120.00
Paid into Subs a/c April- August 2024		110.00		-
Sub total		22,086.59		17,817
Grants
LUT Inside Out		-		500.00
Other grants		-		-
Sub total		-		500
Fundraising (gross)
Coronation Festival		-		560.32
Korean BBQ		-		627.79
Parish Council refund		-		83.38
Sub total		-		1,271
Other income
Materials and Equipment refund		1,815.00		-
Miscellaneous Subs		672.00		-
Sub total		2,487		-
Investment income				-
Bank interest		142.09		107.70
Building Society interest
Sub total		142.09		108
Sub total *Total receipts* *Total Gross Income* Asset and investment sales, etc. Sale of mini-bus
				19,696


				-
				-

		26,315.68		19,696

1 LT700002

Receipts and Payments Account

		Year start date	Year start date	Year end date
	For the year from	01-Apr-24	To	31-Mar-25

Receipts and payments
Payments		2024/2025 Unrestricted funds £		2023/2024 Unrestricted funds £
Charitable Payments		-		-
Activities and Camps		10,786.69		11,199
Adult support and training		325.25		290
Rent (including service bills)		2,304.00		2,064
Water and Sewerage (included in Rent above)
Electricity and Gas (included in Rent above)
Insurance		173.60		201
Repairs and Renewals		-		30
Materials and equipment		2,149.50		31
Printing, copying, Stationery & Postage		133.20		21
Uniforms and Badges		1,669.07		1,796
Trustee expenses		187.35		150
Miscellaneous (Subs transfer)		636.00		-
Mini Bus		73.49		400
Sub total		18,438.15		16,184
Fundraising expenses
Coronation Festival		-		464
Korean Jamboree BBQ& raffles		-		493
		-		-
Other
GoCardless & OSM Charges		-		7
Sub total		-		964
*Total payments* *Net of receipts/payments* Cash funds last year end *Cash funds this year end* *Expenditure* Asset and investment purchases, etc.		18,438.15 - 18,438.15 7,877.53 26,732.21 34,609.74
				17,149



		18,438.15		17,149

		7,877.53		2,547
		26,732.21		24,185
		34,609.74		26,732

2 LT700002

Statement of assets and liabilities at the end of the year

	£
Cash funds
Bank current (Group) account	6,667.89
Bank deposit (Reserve) account	23,264.82
Bank Subscriptions account	4,676.97
Cash/Floats	-
Total cash funds
	34,609.68
Other monetary assets
Tax claim	-
Debts due from the County/Area/District/Group	-
Insurance claim	-
Sub total	-
Investment assets
Investment property - detail ~~a~~	- ~~a~~
Quoted investments ~~a~~	- ~~a~~
Other investments - detail ~~a~~	- ~~a~~
Sub total	-
Non monetary assets for charity's own use
Badge stock
Shop stock (T-shirts)	1,050
Other stock	-
Land and buildings	-
Motor vehicles	-
Scouting equipment	18,000
Other ~~a~~	~~a~~
Sub total	19,050.00
. ~~a~~	~~a~~
Accounts not yet paid	-
Expenses incurred but not invoiced	-
Subscriptions not yet paid	-
Loan - detail	-
Other liabilities ~~a~~	- ~~a~~
Sub total	-

Contingent liabilities and future obligations

The above receipts and payments account and statement of assets and liabilities were approved by the Trustees on 12 June 2025 and signed on their behalf by

Signature

Byron Chatburn Chairman

Susan Child Treasurer

3 LT700002

LT700006 - Independent Examiner's Report to the Trustees (F b 2024)

Templates to help independent examiners

LT700006

SkillsForLife

Content

Introduction	3
England & Wales	4
Template 1: Unqualifed report for a non-company charity preparing receipts and payments accounts with a gross income of £250,000 or less in the relevant fnancial year	4
Template 2: Unqualifed report for a non-company charity preparing accruals accounts with a gross income of £250,000 or less in the relevant fnancial year	5
Template 3: Qualifed report for a non-company charity preparing receipts and payments
accounts	6
Template 4: Qualifed report for a non-company charity preparing fully accrued accounts with a gross income of £250,000 or less in the relevant fnancial year	7
Scotland	8
Template 1: Unqualifed report for a non-company charity preparing receipts and payments
accounts	8
Template 2: Unqualifed report for a non-company charity preparing fully accrued accounts	9
Template 3: Qualifed report for a charity preparing receipts and payments accounts Template 4: Qualifed report for a non-company charity preparing fully accrued accounts	10 11
Northern Ireland	12
Template 1: Unqualifed report for an unincorporated charity preparing receipts and
payments accounts	12
Template 2: Unqualifed report for a non-company charity that is preparing accruals accounts	13
Template 3: Qualifed report for an unincorporated charity preparing receipts and payments
accounts	14
Template 4: Qualifed report for a non-company charity that is preparing accruals accounts	15

SkillsForLife

LT700006 - Independent Examiner's Report to the Trustees (January 2024)

Introduction

This document is to help Independent Examiners of Scout Group’s, District’s, County’s, Area’s or Regions’ (Scotland) annual accounts.

Full guidance from the charity regulators should be read and followed. This can be found on the links below along with the templates for company charities:

Charity Commission for England & Wales – Independent examination of charity accounts: examiners (CC32) https://www.gov.uk/government/publications/independent-examination-of-charity-accounts-examinerscc32

The Office of the Scottish Charity Regulator – Independent examination: A Guide for Independent Examiners https://www.oscr.org.uk/guidance-and-forms/independent-examination-a-guide-for-independentexaminers/

The Charity Commission for Northern Ireland – Guidance for independent examiners (ARR07) - - - https://www.charitycommissionni.org.uk/manage your charity/annual reporting/

It is important that the right template is used for the type of accounts being independently examined and the country that the Scout Group, District, County, Area or Region (Scotland) is within.

Extra guidance to help work out which template to use, can be found in the appendices of Accounting & Audit Requirements for Group, Districts, Counties/Areas & Scottish Regions.

Notes

A qualified template is one where the examiner has a concern to highlight to the trustees. An unqualified template is one where the examiner has no concern to highlight to the trustees.

In these templates you will see sections where the name of the relevant Scout Council needs to be inserted. This could be for the Scout Group, District, County, Area or Region (Scotland). For ease of reading the templates will say “Insert Scout Group/District name”.

SkillsForLife

LT700006 - Independent Examiner's Report to the Trustees (January 2024)

England & Wales

Template 1: Unqualified report for a non-company charity preparing receipts and payments accounts with a gross income of £250,000 or less in the relevant financial year

Independent examiner’s report to the trustees of [Insert Scout Group/District name]

I report to the trustees on my examination of the accounts of the [Insert Scout Group/District name] for the year ended [Insert date of year end].

Responsibilities and basis of report

As the charity trustees of the [Insert Scout Group/District name] 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 [Insert Scout Group/District name] 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 giving me cause to believe that in any material respect:

accounting records were not kept in respect of the [Insert Scout Group/District name] as required by section 130 of the Act; or
the accounts do not accord with those records.

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.

Signed:

Name:

Relevant professional qualification or membership of professional bodies (if any):

Address:

Date:

SkillsForLife

LT700006 - Independent Examiner's Report to the Trustees (January 2024)

Template 2: Unqualified report for a non-company charity preparing accruals accounts with a gross income of £250,000 or less in the relevant financial year

Independent examiner’s report to the trustees of [Insert Scout Group/District name]

I report to the trustees on my examination of the accounts of the [Insert Scout Group/District name] for the year ended [Insert date of year end].

Responsibilities and basis of report

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 giving me cause to believe that in any material respect:

accounting records were not kept in respect of the [Insert Scout Group/District name] as required by section 130 of the Act; or
the accounts do not accord with those records; or
the accounts do 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 as part of an independent examination.

Signed:

Name:

Relevant professional qualification or membership of professional bodies (if any):

Address:

Date:

SkillsForLife

LT700006 - Independent Examiner's Report to the Trustees (January 2024)

Template 3: Qualified report for a non-company charity preparing receipts and payments accounts

Independent examiner’s report to the trustees of [Insert Scout Group/District name]

I report to the trustees on my examination of the accounts of the [Insert Scout Group/District name] for the year ended [Insert date of year end].

Responsibilities and basis of report

As the charity’s trustees of the [Insert Scout Group/District name] 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 [Insert Scout Group/District name] accounts carried out under section 145 of the Act. In carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner’s statement- matter of concern identified

I have completed my examination. I have identified matters of concern that give me reasonable cause to believe that:

accounting records were not kept in respect of the [Insert Scout Group/District name] as required by section 130 of the Act; and
the accounts do not accord with those records.

The receipts and payments accounts prepared for the [Insert Scout Group/District name] show cash received in the year of [Insert total figure of cash received] however [Insert a description of the issues that cause concern].

[For example: No records have been kept to match the record of the donations received to the deposits made and cash balances were retained and not deposited at the charities bank. The only written record retained is a letter advising a grant award of £10,000. The majority of the expenditure was made in cash from retained unbanked cash or via cash withdrawals using a charity debit card but few receipts were kept. Aside from invoices for utilities and rent and play equipment, there are no records of volunteer or other expenses. Total cash spent amounted to £86,000 with receipts for only £41,732 leaving £44,268 of payments without any supporting records.]

I confirm that there are no other matters to which your attention should be drawn to enable a proper understanding of the accounts to be reached.

Signed:

Name:

Relevant professional qualification(s) or membership of professional bodies (if any):

Address:

Date:

SkillsForLife

LT700006 - Independent Examiner's Report to the Trustees (January 2024)

Template 4: Qualified report for a non-company charity preparing fully accrued accounts with a gross income of £250,000 or less in the relevant financial year

Independent examiner’s report to the trustees of [Insert Scout Group/District name]

I report to the trustees on my examination of the accounts of the [Insert Scout Group/District name] for the year ended [Insert date of year end].

Responsibilities and basis of report

As the trustees of the [Insert Scout Group/District name] you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

Independent examiner’s statement- matter of concern identified

I have completed my examination. I have identified a matter of concern in my report because [Insert a description of the issues that cause concern].

I confirm that no other matters have come to my attention that giving me cause to believe that in any material respect:

accounting records were not kept in respect of the [Insert Scout Group/District name] as required by section 130 of the Act; or
the accounts do not accord with those records; or
the accounts do 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 as part of an independent examination.

I confirm that there are no other matters to which your attention should be drawn to enable a proper understanding of the accounts to be reached.

Signed:

Name:

Relevant professional qualification(s) or membership of professional bodies (if any):

Address:

Date:

SkillsForLife

LT700006 - Independent Examiner's Report to the Trustees (January 2024)

Scotland

Template 1: Unqualified report for a non-company charity preparing receipts and payments accounts

Independent examiner’s report to the trustees of [Insert Scout Group/District name]

I report on the accounts of the charity for the year ended [Insert date of year end] which are set out on pages ………. to …………

Respective responsibilities of trustees and examiner

The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the 2006 Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention.

Basis of independent examiner’s statement

My examination is carried out in accordance with Regulation 11 of the 2006 Accounts Regulations. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.

Independent examiner’s statement

In the course of my examination, no matter has come to my attention [other than disclosed below*]

which gives me reasonable cause to believe that in any material respect the requirements:
to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations
to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or
to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Name:

Relevant Professional qualification/professional body:

Address:

Date:

* Please delete the words in brackets if they do not apply. If the words do apply set out those matters which have come to your attention.

SkillsForLife

LT700006 - Independent Examiner's Report to the Trustees (January 2024)

Template 2: Unqualified report for a non-company charity preparing fully accrued accounts

Independent examiner’s report to the trustees of [Insert Scout Group/District name]

I report on the accounts of the charity for the year ended [Insert date of year end] which are set out on pages ………. to …………

Respective responsibilities of trustees and examiner

The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees consider that the audit requirement of Regulation 10(1) (a) to (c) of the 2006 Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention.

Basis of independent examiner’s statement

Independent examiner’s statement

In the course of my examination, no matter has come to my attention [other than disclosed below*]

which gives me reasonable cause to believe that in any material respect the requirements:
to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations
to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or
to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Name:

Relevant Professional qualification/professional body:

Address:

Date:

* Please delete the words in brackets if they do not apply. If the words do apply set out those matters which have come to your attention.

SkillsForLife

LT700006 - Independent Examiner's Report to the Trustees (January 2024)

Template 3: Qualified report for a charity preparing receipts and payments accounts

Independent examiner’s report to the trustees of [Insert Scout Group/District name]

I report on the accounts of the charity for the year ended [Insert date of year end] which are set out on pages ………. to …………

Respective responsibilities of trustees and examiner

Basis of independent examiner’s statement

Independent examiner’s qualified statement

In the course of my examination, no matter has come to my attention other than that disclosed below.

which gives me reasonable cause to believe that in any material respect the requirements:
to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations
to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or
to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

The matter that has come to my attention is that, in the course of my examination of the accounting records of the charity, it was noted that [Insert a description of the issues that cause concern].

Name:

Relevant Professional qualification/professional body:

Address:

Date:

SkillsForLife

LT700006 - Independent Examiner's Report to the Trustees (January 2024)

Template 4: Qualified report for a non-company charity preparing fully accrued accounts

Independent examiner’s report to the trustees of [Insert Scout Group/District name]

I report on the accounts of the charity for the year ended [Insert date of year end] which are set out on pages ………. to …………

Respective responsibilities of trustees and examiner

The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees consider that the audit requirement of Regulation 10(1) (a) to (c) of the 2006 Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention.

Basis of independent examiner’s statement

Independent examiner’s qualified statement

In the course of my examination, no matter has come to my attention other than that disclosed below.

which gives me reasonable cause to believe that in any material respect the requirements:
to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations
to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or
to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

The matter that has come to my attention is that, in the course of my examination of the accounting records of the charity, it was noted that [Insert a description of the issues that cause concern].

Name:

Relevant Professional qualification/professional body:

Address:

Date:

SkillsForLife

LT700006 - Independent Examiner's Report to the Trustees (January 2024) Northern Ireland

Template 1: Unqualified report for an unincorporated charity preparing receipts and payments accounts

Independent examiner’s report to the trustees of [Insert Scout Group/District name]

I report on the accounts of the [Insert Scout Group/District name] for the year ended [Insert date of year end], which are set out on pages ………to ………...

Respective responsibilities of trustees and examiner

The charity’s trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 65(2) of the Charities Act (Northern Ireland) 2008 (the Charities Act) and that an independent examination is needed.

It is my responsibility to:

examine the accounts under section 65 of the Charities Act (Northern Ireland) 2008,
follow the procedures laid down in the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act, and,
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 Commission for Northern Ireland. An examination includes a review of the accounting records kept by the charity 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 next statement.

Independent examiner’s statement

In connection with my examination, no matter has come to my attention:

which gives me reasonable cause to believe that in any material respect the requirements:
to keep accounting records in accordance with section 63 of the Charities Act and
to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act 2008 have not been met or,
to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Name:

Relevant professional qualification or body:

Address:

Date:

SkillsForLife

LT700006 - Independent Examiner's Report to the Trustees (January 2024)

Template 2: Unqualified report for a non-company charity that is preparing accruals accounts

Independent examiner’s report to the trustees of [Insert Scout Group/District name]

I report on the accounts of the [Insert Scout Group/District name] for the year ended [Insert date of year end], which are set out on pages ………to ………...

Respective responsibilities of trustees and examiner

As the charity’s trustees you are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 65(2) of the Charities Act (Northern Ireland) 2008 (the Charities Act) and that an independent examination is needed. The charity is preparing accrual accounts and I am qualified to undertake the examination by being a qualified member of [Insert named body].

It is my responsibility to:

examine the accounts under section 65 of the Charities Act (Northern Ireland) 2008,
follow the procedures laid down in the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act (Northern Ireland) 2008, and,
state whether particular matters have come to my attention.

Basis of independent examiner’s report

Independent examiner’s statement

In connection with my examination, no matter has come to my attention:

which gives me reasonable cause to believe that in any material respect the requirements:
to keep accounting records in accordance with section 63 of the Charities Act 2008, and,
to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act 2008 have not been met or,
to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Name:

Relevant professional qualification or body:

Address:

Date:

SkillsForLife

LT700006 - Independent Examiner's Report to the Trustees (January 2024)

Template 3: Qualified report for an unincorporated charity preparing receipts and payments accounts

Independent examiner’s report to the trustees of [Insert Scout Group/District name]

I report on the accounts of the [Insert Scout Group/District name] for the year ended [Insert date of year end], which are set out on pages ………to ………...

Respective responsibilities of trustees and examiner

It is my responsibility to:

examine the accounts under section 65 of the Charities Act (Northern Ireland) 2008,
follow the procedures laid down in the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act, and,
state whether particular matters have come to my attention.

Basis of independent examiner’s report

Independent examiner’s qualified statement

In connection with my examination, no matter has come to my attention other than that disclosed below:

which gives me reasonable cause to believe that in any material respect the requirements:
to keep accounting records in accordance with section 63 of the Charities Act and
to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act 2008 have not been met or,
to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

The matter that has come to my attention is that, in the course of my examination of the accounting records of the charity, it was noted that [Insert a description of the issues that cause concern].

Name:

Relevant professional qualification or body:

Address:

Date:

SkillsForLife

LT700006 - Independent Examiner's Report to the Trustees (January 2024)

Template 4: Qualified report for a non-company charity that is preparing accruals accounts

Independent examiner’s report to the trustees of [Insert Scout Group/District name]

I report on the accounts of the [Insert Scout Group/District name] for the year ended [Insert date of year end], which are set out on pages ………to ………...

Respective responsibilities of trustees and examiner

It is my responsibility to:

examine the accounts under section 65 of the Charities Act (Northern Ireland) 2008,
follow the procedures laid down in the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act (Northern Ireland) 2008, and,
state whether particular matters have come to my attention.

Basis of independent examiner’s report

Independent examiner’s qualified statement

In connection with my examination, no matter has come to my attention other than that disclosed below:

which gives me reasonable cause to believe that in any material respect the requirements:
to keep accounting records in accordance with section 63 of the Charities Act 2008, and,
to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act 2008 have not been met or,
to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

The matter that has come to my attention is that, in the course of my examination of the accounting records of the charity, it was noted that [Insert a description of the issues that cause concern].

Name:

Relevant professional qualification or body:

Address:

SkillsForLife

LT700006 - Independent Examiner's Report to the Trustees (January 2024)

Date:

2025-03-31-accounts

Trustees' Annual Report

For the period

Names of the charity trustees who manage the charity

Section B Structure, governance and management

Risk and Internal Control (Specimen 1)

Risk and Internal Control (Specimen 2)

Section F Other Optional Information Plans for future periods (details of any significant activities planned to achieve them) Section G Declaration

Receipts and Payments Account

Receipts and Payments Account

Contingent liabilities and future obligations

Templates to help independent examiners

LT700006

SkillsForLife

Content

SkillsForLife

Introduction

Notes

SkillsForLife

Template 1: Unqualified report for a non-company charity preparing receipts and payments accounts with a gross income of £250,000 or less in the relevant financial year

Independent examiner’s report to the trustees of [Insert Scout Group/District name]

Responsibilities and basis of report

Independent examiner’s statement

SkillsForLife

Template 2: Unqualified report for a non-company charity preparing accruals accounts with a gross income of £250,000 or less in the relevant financial year

Independent examiner’s report to the trustees of [Insert Scout Group/District name]

Responsibilities and basis of report

Independent examiner’s statement

SkillsForLife

Template 3: Qualified report for a non-company charity preparing receipts and payments accounts

Independent examiner’s report to the trustees of [Insert Scout Group/District name]

Responsibilities and basis of report

Independent examiner’s statement- matter of concern identified

SkillsForLife

Independent examiner’s report to the trustees of [Insert Scout Group/District name]

Responsibilities and basis of report

Independent examiner’s statement- matter of concern identified

SkillsForLife

Scotland

Template 1: Unqualified report for a non-company charity preparing receipts and payments accounts

Independent examiner’s report to the trustees of [Insert Scout Group/District name]

Respective responsibilities of trustees and examiner

Basis of independent examiner’s statement

Independent examiner’s statement

Date:

SkillsForLife

Template 2: Unqualified report for a non-company charity preparing fully accrued accounts

Independent examiner’s report to the trustees of [Insert Scout Group/District name]

Respective responsibilities of trustees and examiner

Basis of independent examiner’s statement

Independent examiner’s statement

SkillsForLife

Template 3: Qualified report for a charity preparing receipts and payments accounts

Independent examiner’s report to the trustees of [Insert Scout Group/District name]

Respective responsibilities of trustees and examiner

Basis of independent examiner’s statement

Independent examiner’s qualified statement

SkillsForLife

Template 4: Qualified report for a non-company charity preparing fully accrued accounts

Independent examiner’s report to the trustees of [Insert Scout Group/District name]

Respective responsibilities of trustees and examiner

Basis of independent examiner’s statement

Independent examiner’s qualified statement

SkillsForLife

Template 1: Unqualified report for an unincorporated charity preparing receipts and payments accounts

Independent examiner’s report to the trustees of [Insert Scout Group/District name]

Respective responsibilities of trustees and examiner

Basis of independent examiner’s report

Independent examiner’s statement

SkillsForLife

Template 2: Unqualified report for a non-company charity that is preparing accruals accounts

Independent examiner’s report to the trustees of [Insert Scout Group/District name]

Respective responsibilities of trustees and examiner

Basis of independent examiner’s report

Independent examiner’s statement

SkillsForLife

Template 3: Qualified report for an unincorporated charity preparing receipts and payments accounts

Independent examiner’s report to the trustees of [Insert Scout Group/District name]

Respective responsibilities of trustees and examiner

Basis of independent examiner’s report