**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:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
- 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:
1. 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
2. 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:
- a. select suitable accounting policies and then apply them consistently;
- b. observe the methods and principles in the Charities SORP;
- c. make judgements and estimates that are reasonable and prudent;
- d. state whether applicable accounting standards and statements of recommended practice have been
- followed, subject to any material departures disclosed and explained in the financial statements; and
- 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
_______|
|---|---|---|
## **10. Controlling Party**
The Charity is under the Ultimate control of the Executive Board.
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