CHARITY REG. NO. 521777 SCOUT ASSOCIATION REG NO. 16317
78[TH] LEICESTER (1[ST] THURMASTON) SCOUT GROUP
RECEIPTS AND PAYMENTS ACCOUNT
31[ST] DECEMBER, 2020
CONTENTS
| Page | |
|---|---|
| Report of the executive committee | 1 to 2 |
| Independent examiners’ report | 3 |
| Receipts and payments account | 4 |
| Statement of assets and liabilities | 5 |
| Notes to the financial statements | 6 to 8 |
REPORT OF THE EXECUTIVE COMMITTEE OF 78TH LEICESTER (1ST THURMASTON) SCOUTS FOR THE YEAR ENDED 31 DECEMBER 2020
The Executive Committee presents its report along with the accounts of the charity for the year ended 31 December 2020. The accounts have been prepared in accordance with the accounting policies set out in the notes to the accounts and comply with the charity’s trust deed, Charities Act 2011, and the Statement of Recommended Practice, “Accounting and Reporting by Charities” issued in 2005.
Reference and administrative details
Charity name: 78[th] Leicester (Thurmaston) Scout Group Charity registration number: 521777 Operational address: Unicorn Street Thurmaston Leicester Trustees: G Hartop (Chair) R Warrington (Joint Group Scout Leader) T Beaver (Joint Group Scout Leader) P Nuttall (Secretary) S Sharp (Treasurer) K Bolc (Assistant Treasurer) L Pickering Rev T Day H Billings P Ward S Thraves E Lowe A Morris
Structure, Governance and management
Organisational Structure
The Charity is governed by its conveyance dated 20[th] August 1959 upon the trusts of the Boy Scouts Association Trust Deed of 1955. The group is completely run by volunteers.
Recruitment and appointment of trustee
Nominations for members of the committee must be made in writing to the Secretary two weeks before the Annual General Meeting. The Officers and Committee members are elected for one year at the Annual General Meeting. Retiring Officers are eligible for re-election unless they have served on the committee for 10 consecutive years. Should nominations exceed vacancies, election shall be held by ballot.
Objectives and Activities
The objectives of the charity are that of a Scout group covering all sections of scouting from Beavers to cubs to Scouts and Explorers, covering an age range from six years to eighteen. We aim to enhance the development and education of the young people through the various activities on offer.
Main activities undertaken for public benefit
In planning activities the Charity Commission’s guidance on public benefit is taken into consideration. The focus of activities is to provide an educational and stimulating environment for all of our young people.
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REPORT OF THE EXECUTIVE 78TH LEICESTER (1ST THURMASTON) SCOUTS FOR THE YEAR ENDED 31 DECEMBER 2020
Achievements and Performance
Review of activities
See separate document attached which has a review of activities form each section within our group.
Reserves policy
The trustees consider that free reserves equivalent to 6 months costs should be maintained as a contingency in the event that number fall and to allow us to cover any unexpected costs of maintenance to the property. The charities balance sheet shows reserves that more than cover this.
Statement of Management Committee and Trustee's Responsibilities
The trustees are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England & Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charities SORP;
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make judgements and estimates that are reasonable and prudent;
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state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
This report was approved by the executive Committee on 19[th] October 2021 and signed on its behalf.
R Warrington Joint Group Scout Leader
T Beaver
Joint Group Scout Leader
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INDEPENDENT EXAMINERS’ REPORT TO THE TRUSTEES OF 78[TH] LEICESTER (1[ST] THURMASTON) SCOUT GROUP
We report on the accounts of the Trust for the year ended 31[st] December 2020 which are set out on pages 2 to 6.
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 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.
It is our responsibility to examine the accounts under section 145 of the 2011 Act and follow procedures laid down in the General Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act, and state whether particular matters have come to our attention.
Basis of independent examiners’ report
Our 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 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 we do not express an opinion as to whether the accounts present a true and fair view, and our report is limited to those matters in the statement below.
Independent examiners’ statement
In connection with our examination, no matter has come to our attention:
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which gives us reasonable cause to believe that in any material respect the requirements to keep accounting records in accordance with Section 130 of the 2011 Act; and to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act have not been met; or
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to which, in our opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
West Walk House, 99 Princess Road East, Leicester.
19[th] October, 2021
Berry & Partners Ltd Accountants
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78[TH] LEICESTER (1[ST] THURMASTON) SCOUT GROUP
STATEMENT OF RECEIPTS AND PAYMENTS ACCOUNT FOR THE YEAR ENDED
31[ST] DECEMBER, 2020
| Note £ RECEIPTS Gifts, donations and other voluntary receipts Income from group activities 3 7,255 Subscription 4 4,787 Donations and grants 5 18,467 _ Receipts from trading activities Hire of equipment - Non-charitable trading 6 8,837 _ TOTAL RECEIPTS PAYMENTS Payments directly for charitable purposes Expenses for group activities 7 5,741 Motor & travel expenses - _ Payments for publicity, fund raising, Management and administration Non-charitable trading 8 3,206 Office expenses 9 21,224 _ Other payments Loan repayments and interest TOTAL PAYMENTS (Deficit)/surplus for the year Cash funds at 1stJanuary, 2019 Cash funds at 31stDecember, 2019 |
2020 £ £ 15,632 6,497 30,509 4,723 _ - 8,837 19,767 _ _ 39,346 _ 12,718 5,741 966 _ 7,261 24,430 22,734 _ _ 30,171 - _ 30,171 _ 9,175 48,006 _ 57,181 _ |
2019 £ 26,852 19,767 _ 46,619 _ 13,684 29,995 _ 43,679 - _ 43,679 _ 2,940 45,066 _ 48,006 _ |
|---|---|---|
The notes on pages 4 to 6 form part of these financial statements
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78[TH] LEICESTER (1[ST] THURMASTON) SCOUT GROUP
STATEMENT OF ASSETS AND LIABILITIES AS AT 31[ST] DECEMBER, 2020
| Monetary assets Bank current account Petty cash Debtors Liabilities – current Accruals Liabilities – future Loans Liabilities – future and contingent |
2020 £ 56,635 546 _ 57,181 _ Nil _ Nil _ Nil _ Nil _ |
2019 £ 46,366 1,640 _ 48,006 _ Nil _ Nil _ Nil _ Nil _ |
|---|---|---|
Other assets held for functional use by the charity
Freehold land and buildings
Property situated at Unicorn Street Thurmaston, Leicester is used by this charity. The freehold title vests with the trustees. The property has been insured for £384,000.
The title deeds of the property are held by the Scout Association Trust Corporation in accordance with the terms of the loan agreement.
Other assets
Other assets held for functional use by the charity
Furniture and equipment in the building, band equipment, camping equipment and tents, group coach, trailers, canoes and such assets. These assets are insured for £30,000.
The financial statements were approved by the Board of Trustees on 19[th] October, 2021.
S Sharp – Treasurer
R. Warrington/T. Beaver – Joint Group Scout Leaders
The notes on pages 4 to 6 form part of these financial statements
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78[TH] LEICESTER (1[ST] THURMASTON) SCOUT GROUP
NOTES TO THE RECEIPTS AND PAYMENTS ACCOUNT FOR THE YEAR ENDED 31[ST] DECEMBER, 2020
1. Basis of accounting
The financial statements have been prepared on the receipts and payments basis, and in accordance with the Statement of Recommended Practice (SORP); “Accounting and Reporting by Charities”, published in 2005, and in accordance with the Charities Act 2011.
2.
Statement of the Trustees responsibilities in respect of financial statements
As the charity’s trustees, you are responsible for the preparation of financial statements for each financial year. In preparing those financial statements you are required to:
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a. select suitable accounting policies and then apply them consistently;
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b. observe the methods and principles in the Charities SORP;
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c. make judgements and estimates that are reasonable and prudent;
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d. state whether applicable accounting standards and statements of recommended practice have been
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followed, subject to any material departures disclosed and explained in the financial statements; and
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e. prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
Your responsibilities as trustees include keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable you to ensure that the financial statements comply with the Charities Act 2011, the Charity Regulations 2008 and the provisions of the trust deed. You are also responsible for safeguarding the Charity’s assets and hence for taking reasonable steps for the prevention and detection of fraud and breaches of law and regulations.
You are responsible for the maintenance and integrity of the Charity and financial information included on the Charity’s website. Legislation in the UK governing the preparation and dissemination of financial statements may differ to that in other jurisdictions.
3. Income from group activities
| Maintenance section Guides maintenance Capitation section Section activities Subscription Sections LessMemberships collected for the group |
2020 £ 2,452 1,273 2,190 1,340 _ 7,255 _ 2020 £ 9,241 (4,454) _ 4,787 |
2019 £ 4,281 3,880 3,361 4,110 _ 15,632 _ 2019 £ 13,739 (7,242) _ 6,497 |
|---|---|---|
4. Subscription
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78[TH] LEICESTER (1[ST] THURMASTON) SCOUT GROUP
NOTES TO THE RECEIPTS AND PAYMENTS ACCOUNT FOR THE YEAR ENDED 31[ST] DECEMBER, 2020
5. Donations
| 5. Donations General donations Grants 6. Non-charitable trading Gang show Gala day Christmas bazaar/raffle 100 club and coach income Bonfire Scout shop Sale of coach Sundry 7. Expenses for group activities Section activities Training education Capitation/maintenance |
2020 £ 8,467 10,000 _ 18,467 _ 2020 £ 3,575 - - 2,603 561 367 - 1,731 _ 8,837 _ 2020 £ 2,573 30 3,138 _ 5,741 |
2019 £ 4,723 - _ 4,723 _ 2019 £ 3,545 1,321 4,734 2,259 2,069 1,126 4,000 713 _ 19,767 _ 2019 £ 9,115 415 3,188 _ 12,718 |
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78[TH] LEICESTER (1[ST] THURMASTON) SCOUT GROUP
NOTES TO THE RECEIPTS AND PAYMENTS ACCOUNT FOR THE YEAR ENDED 31[ST] DECEMBER, 2020
8. Non-charitable trading expenses
| Fund raising expenses 100 club prizes Scout shop 9. Office expenses Repairs and maintenance Rates and water charges Telephone Light and heat Insurance and sundries Printing, postage and stationery |
2020 £ 1,026 1,491 689 _ 3,206 _ 2020 £ 11,102 584 723 1,608 6,848 359 _ 21,224 _ |
2019 £ 4,397 1,558 1,306 _ 7,261 _ 2019 £ 10,947 486 619 4,547 5,449 686 _ 22,734 _ |
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10. Controlling Party
The Charity is under the Ultimate control of the Executive Board.
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