Registered Charity No. : 524602 Group Registration No. : 5708
## **1st Shirley Scout Group**
**Trustees Annual Report and Financial Statements**
**For the Period 1 March 2020 to 31 March 2021**
Page 1 of 16
**Section A**
**Reference and administration details**
|**President**|T Richmond April 2020||
|---|---|---|
||R Fear July 2020 - Present||
|**Vice Presidents**|G Carter|J Fear|
||I Taylor|A Hope|
||J Ingram|M Lewis|
|**Property Trustees**|I Carpenter|J Dobinson|
||R Fear|T Richmond|
|**Trustees : Ex officio**|Group Scout Leader|A Fitzgerald|
||Assistant GSL|M Attwood|
||Explorer Scout Leader|A Baynes|
||Chair|K Devereux|
||Secretary|P Fooks|
||Treasurer|C Davis|
|**Trustees : Leaders**|||
||M Fear|M Attwood|
||P Talliss|A Baynes|
||D Tullett|C Widdop|
||S McQueen||
|**Trustees : Elected Members of**|**Group Executive Committee**||
||C Fear|M Andrews|
||J Reynolds||
|**Trustees : Appointed Members**|**of Group Executive Committee**||
||R Fear||
|**Trustees : Nominated Members of Group Executive Committee**|||
||I Carpenter||
|**BANKERS:**|Lloyds Bank||
||248 Stratford Road||
||Shirley||
||West Midlands||
||B90 3AE||
|**INDEPENDENT EXAMINER**|||
||S Frew||
||2 Speedwell Close||
||Rugby||
||Warwickshire||
||CV23 0SG||
Page 2 of 16
**Section B**
**Structure, Governance and Management**
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.
The Group is a trust established under its rules which are common to all Scouts.
The Trustees are appointed in accordance with the Policy, Organisation and Rules of The Scout Association.
The Group** is managed by the Group Executive Committee, the 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.
** In this document the word Group relates to the First Shirley Scout Group and Intrepid Explorer Unit. The latter is a District unit that has a Partnership Agreement with the First Shirley Scout Group
The Committee consists of 3 independent officers, Chair, Treasurer and Secretary together with the Group Scout Leader, individual section leaders, parent representatives and elected members and meets a minimum of 6 times per year.
This Group Executive Committee exists to support the Group Scout Leader in meeting the responsibilities of the appointments and is responsible for:
The maintenance of Group property; The raising of funds and the administration of Group finance; The insurance of persons, property and equipment; Group public occasions; Assisting in the recruitment of leaders and other adult support; Appointing any sub committees that may be required; Appointing Group Administrators and Advisors other than those who are elected.
## **Risk and Internal Control**
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 comprehensive insurance policies to ensure that insurable risks are covered.
## **Section C**
## **Objectives and Activities**
The objectives of the Group are to act as a unit of the Scout Association
The Aim of The Scout Association is to promote the development of young people in achieving their full 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 Association is by providing an enjoyable and attractive scheme of progressive training, based on the Scout Promise and Law and guided by adult leadership.
Page 3 of 16
**Section D**
**Achievements and Performance**
## **Group Activities and Performance**
The sections of 1st Shirley Scout Group and Intrepid ESU meet regularly through the year. At the recent census numbers in 1st Shirley totalled 125 young people and Intrepid ESU 73. All of the sections and the unit are led and supported by a strong, extremely able leadership teams who in turn are supported by many parents who contribute their time and effort to help keep the group and unit functioning smoothly.
All sections are usually extremely active taking part in multiple local, district, county and national event and county scout events. However this financial year none of those events have taken place due to the pandemic. For the first time in living memory our young people have not been able to experience any kind of group organised overnight camping experiences. During the pandemic year our leaders have been keeping our sections engaged with a wide variety of remote experiences via Zoom and other online platforms including supporting some camping at home initiatives.
The group has received tremendous support from our members during a difficult year without which we would have been in an extremely difficult situation.
There is light at the end of the tunnel with activities (At the time of writing looking like they are getting back to some kind of normality
## **Explorer Unit Achievements & Performance**
That this has been the most challenging year for the Unit will come as no surprise — it has been the most challenging year for most. In 2019 we managed over 50 nights away, from Summer Camp to Nepal. In 2020 we managed… three. And those were in the previous financial year so, strictly speaking, we managed zero nights away in 2020 — 2021.
For a Unit that is defined by getting out there and doing things, that’s painful. Our greatest achievement, therefore, is to still be here. And not just to be here but to have grown during the pandemic; we reported our highest ever numbers at this year’s census; both of Explorers and Leaders. That’s taken a lot of work, and a lot of forbearance from everyone to less than compelling activities (it was very difficult to come up with something new and compelling in February…).
That work has required a lot of support and, to all those that have supported the Unit in the last twelve months, we owe a great deal of gratitude. We look forward to the year ahead with optimism — already we have run DofE expeditions and two Summer Camps. We hope to be able to report a lot more achievements at next year’s AGM.
## **Section E**
## **Financial Review**
## **Investment Policy**
The Group does not generally have sufficient funds to invest in longer term investments. Currently held funds are expected to reduce to this level follwoing further expenditure on building improvements. The Group has therefore adopted a risk adverse strategy to the investment of its funds. All funds are held in cash using only mainstream banks or building societies.
## **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 Executive Committee considers that the Group should hold a sum equivalent to 12 months core running costs, calculated at c. £30,000 based on 2019/20 as the last full year prior to the Covid pandemic.
Page 4 of 16
## **Financial State**
The Statement of Financial Activities shows a closing balance of funds of £119,196. This is up from £88,429 held at 2018-19 year end, reflecting that reduced subscription income has been offset by government grants, and the Group has additionally received significant funds from donations and legacy. After excluding building asset values, restricted funds, and funds designated for sections, minibus and trailer replacement, general unrestricted funds stand at £58,958, in current excess of the reserves policy.
The Trustees have to continually review and monitor our position and future plans. Our membership numbers on average are have declined during the year due to Covid but appear stable at year end. Subscription income being paid is providing a regular cash income to the group, albeit at reduced levels. With the suspension of face-to-face scouting in line with social distancing for most of the year, the Group Executive took the decision to utilise the general
reserves to support a temporary 50% reduction in membership fees. This reduced income has been offset by the receipt of grants from government and of donations. Reserves remain sufficient to ensure the continuing operation of the Group as a going concern for a period of no less than one year under current circumstances.
## **Section F Declaration**
The trustees declare that they have approved the trustees’ report above.
Signed on behalf of the Trustees by
Group Chair
6th September 2021
Page 5 of 16
## 1st Shirley Scout Group
Financial statements for the period ending 31st March 2021
## **Statement Of Financial Activities**
|**Incoming Resources**
Total Income from Voluntary Income
Total Income from Funds Generating Activities
Total Income from Investment Income
Total Income from Charitable Activities
Total Other Income
Total Income from Sections & ESU
**Resources Expended**
Total Cost of Funds Generating Activities
Total Cost of Charitable Activities
10,423
Total Cost of Managing/Administering the Charity
Total Other Expenditure
Total Costs of Section & ESU Activities
**Unrestricted funds carried forward**
**_Total Incoming Resources_**
**_Total Resources Expended_**
**_Net movement in funds_**
**_Unrestricted funds brought forward_**|**2021**
2020
**£**
£
59,464
42,385
0
45
0
0
11
1,505
12
69
1,111
88,034|
|---|---|
||**60,599**
**132,037**|
||0
0
7,192
17,104
19,491
25,907
0
890
3,230
84,413|
||**29,913**
**128,314**|
|||
||**30,685**
**3,723**|
||88,511
84,788|
||**119,196**
**88,511**|
Page 5 of 16
## 1st Shirley Scout Group
Financial statements for the period ending 31st March 2021
## **Balance Sheet**
|**Fixed Assets**
**Tangible assets**
**Other fixed assets**
**Investments**
**Current Assets**
**Stock and work in progress**
**Debtors**
**Prepaid Expenses**
**Short term investments**
**Cash at bank and in hand**
**Current Account**
**Membership Fees Account**
**Reserve Account**
**Minibus Account**
**Intrepid ESU Account**
**Bengal Account**
**Buckholt Account**
**Glyn Account**
**Pine Account**
**Punjab Account**
**Willow Account**
**Bali Account**
**Cash in Hand**
**Glyn Cash in Hand**
**Intrepid ESU Cash in Hand**
**Creditors**
**: creditors falling due within one year**
**: accrued expenses**
**: income received in advance**
**Creditors : amounts falling due after one year**
**Provisions for liabilities and charges**
**_Total Fixed Assets_**
**_Total Current Assets_**
**_Net current assets / (liabilities)_**
**_Total assets less current liabilities_**
**_Net Assets_**|**2021**
2020
**£**
£
21,073
24,140
0
0
0
0|
|---|---|
||**21,073**
**24,140**|
||0
0
75
1,285
4,600
4,399
0
0
5,390
8,760
9,147
21,656
50,000
2
19,317
16,250
2,201
5,703
1,180
1,291
1,795
1,853
3,743
4,320
1,129
1,063
487
479
620
543
0
388
1
3
82
82
156
196|
||**99,923**
**68,276**|
||0
3,905
1,800
0
0
0|
||**98,123**
**64,371**|
|||
||**119,196**
**88,511**|
||0
0
0
0|
||**119,196**
**88,511**|
Page 6 of 16
## 1st Shirley Scout Group
Financial statements for the period ending 31st March 2021
**----- Start of picture text -----**
Balance Sheet (contd.)
Unrestricted Funds
Building Assets Fund 12,882 12,882
Vehicles Replacement Fund 19,317 16,250
Group General Funds 76,101 46,347
Section General Funds 8,415 9,077
Intrepid Fund 2,481 3,955
Total Unrestricted Funds 119,197 88,511
Restricted Income Funds 0 0
Endowment Funds 0 0
Total Funds 119,196 88,511
-0.04
The financial statements were approved by the Trustees on ……………….2021 and signed on their behalf by
Signature Name Position
Chair
Treasurer
**----- End of picture text -----**
Page 7 of 16
**Notes to the Accounts**
## **Note 1 Basis of preparation**
## **1.1 Basis of accounting**
These accounts have been prepared on the basis of historic cost (except that investments are shown at market value) in accordance with:
- Accounting and Reporting by Charities – Statement of Recommended Practice (SORP 2005);
- and with Accounting Standards
- and with the Charities Act 2011.
## **1.2 Change in basis of accounting**
There has been no change to the accounting policies (valuation rules and methods of accounting) since last year.
## **1.3 Changes to previous accounts**
No changes have been made to accounts for previous years.
## **Note 2 Accounting Policies**
## **INCOMING RESOURCES**
|**Note 2**
**Accounting Policies**
**INCOMING RESOURCES**||
|---|---|
|**Recognition of incoming**|These are included in the Statement of Financial Activities (SoFA) when:|
|**resources**|the charity becomes entitled to the resources;|
|| the trustees are virtually certain they will receive the resources; and|
|| the monetary value can be measured with sufficient reliability.|
|**Membership subscriptions**|Memberships subscription collected on behalf of other parts of the Scout Movement are reported net of any amount|
||paid out because these subscription are in effect held as agents before being paid out.|
|**Incoming resources with**|Where incoming resources have related expenditure the incoming resources and related expenditure are reported|
|**related expenditure**|gross in the SoFA.|
|**Grants and donations**|Grants and donations are only included in the SoFA when the charity has unconditional entitlement to the resources.|
|**Tax reclaims on donations and gifts**|Incoming resources from tax reclaims are included in the SoFA at the same time as the gift to which they relate.|
|**Contractual income and performance**|This is only included in the SoFA once the related goods or services have been delivered.|
|**related grants**||
|**Gifts in kind**|Gifts in kind are accounted for at an estimate of value to the charity or the amount realised.|
||Gifts in kind for sale or distribution are included as gifts only when sold or distributed by the charity.|
||Gifts in kind for use by the charity are included in the SoFA as incoming resources when receivable.|
|**Donated services and facilities**|These are only included in incoming resources (with an equivalent amount in resources expended) where the benefit to|
||the charity is reasonably quantifiable, measurable and material_._The value placed on these resources is the estimated|
||value to the charity of the service or facility received.|
|**Volunteer help**|The value of voluntary help received is not included but is described in the trustees’ annual report.|
|**Investment income**|This is included in the accounts when receivable.|
|**Investment gains and losses**|This includes any gain or loss on the sale of investments and any gain or loss resulting from revaluing investments to|
||market value at the end of the year.|
|**EXPENDITURE AND LIABILITIES**||
|**Liability recognition**|Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out|
|**Governance costs**|Include costs of the preparation and examination of statutory accounts, the costs of trustee meetings and cost of any|
||legal advice to trustees on governance or constitutional matters.|
|**Grants with performance conditions**|Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided,|
||such grants are only recognised in the SoFA once the recipient of the grant has provided the specified service or|
||output.|
|**Grants payable without performance**|These are only recognised in the accounts when a commitment has been made and there are no conditions to be met|
|**conditions**|relating to the grant which remain in the control of the charity.|
|**Support Costs**|Support costs include central functions and are allocated to activitycategories on a basis consistent with resource use,|
||eg allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.|
|**ASSETS**||
|**Tangible fixed assets for use by charity**|These are capitalised if they can be used for more than one year, and cost at least £5000. They are valued at cost or a|
||reasonable value on receipt.|
|**Investments**|Investments quoted on a stock exchange are valued at market value at year end. Other investments are included at|
||trustees' best estimate of market value.|
|**Stocks and work in progress**|These are valued at the lower of cost or market value.|
Page 8 of 16
## **Notes to the Accounts (contd.)**
## **Note 3 Analysis of incoming resources**
## **Incoming Resources**
**Voluntary Income** Membership Fees _Less_ Fees Paid to Scout Association Donations Lottery - TLC Gift Aid **Total Income from Voluntary Income Activities for Generating Funds** Bag Packing Candy Floss Donkey Derby Quiz Night Hall Hire Marquee Hire **Total Income from Funds Generating Activities Investment Income** Bank Interest **Total Income from Investment Income Incoming Resources from Charitable Activities** Equipment Hire Minibus Usage Charges Group Camps **Total Income from Charitable Activities**
**Other Incoming Resources** Other Income Insurance Claims
## **Total Other Income**
**Incoming Resources from Sections & ESU** Intrepid ESU Subscriptions Income Intrepid ESU Programme Income Intrepid ESU Camps and Activities Income Sections Subscriptions Income Sections Programme Income Sections Camps and Activities Income
## **Total Income from Sections & ESU**
_**Total Incoming Resources**_
**----- Start of picture text -----**
2021 2020
£ £
19,290 41,653
-7,821 -7,471
40,652 763
0 0
7,343 7,440
59,464 42,385
0 0
0 0
0 0
0 0
0 45
0 0
0 45
0 0
0 0
0 260
11 1,245
0 0
11 1,505
12 69
0 0
12 69
0 11,748
794 1,093
88 58,930
0 3,586
109 1,647
121 11,029
1,111 88,034
60,599 132,037
**----- End of picture text -----**
Page 9 of 16
## **Notes to the Accounts (contd.)**
## **Note 4 Analysis of resources expended**
|**esources Expended**
**Costs of Funds Generating Activities**
Bag Packing
Candy Floss
Donkey Derby
Group Activity
**Total Cost of Funds Generating Activities**
**Expenditure on Charitable Activities**
Subscriptions Paid to Sections
Group Camps
AGM
Presentations
Badges / Neckerchiefs
Flags
Uniforms
Minibus / Trailer Depreciation
Minibus Fuel Costs
Minibus Running Costs
Minibus Tracker
Trailer Running Costs
Other Vehicle Hire
Loss on Theft of Minibus & Trailer
Camping Gas
Canoeing Equipment
Climbing Gear
Tent Maintenance
Tent Purchases
Other Equipment Maintenance
Other Equipment Purchases
GPS Trackers
Leader Training
Scout Support
Donations to Gangshow
Donations to Jamborees
Other Donations
**Total Cost of Charitable Activities**|**2021**
2020
**£**
£
0
0
0
0
0
0
0
0
**0**
**0**
0
6,670
1,493
200
0
31
0
411
548
1,476
0
0
60
0
3,067
3,067
43
159
148
1,593
0
0
0
265
0
0
0
150
0
80
0
0
0
234
33
33
1,800
0
0
493
0
1,408
0
699
0
135
0
0
0
0
0
0
0
0
**7,192**
**17,104**|
|---|---|
## **Resources Expended**
Page 10 of 16
|**Notes to the Accounts (contd.)**|||
|---|---|---|
|**Expenditure on Managing/Administering the Charity**
Refunds
Family & Leader Refunds
Accounting Fees to OSM/GoCardless
Electricity
Gas
Water
Refuse Collection
Telephone
Cleaning
Gardener
General Insurances
Ground Rent
Legal Costs
Licences
Internet
Website
Administration
Miscellaneous
HQ Maintenance
HQ Minor Actions
HQ Major Works
**Total Cost of Managing/Administering the Charity**
**Other Expenditure**
Other Expenditure
**Total Other Expenditure**
**Section Expenditure**
Intrepid ESU Programme
Intrepid ESU Camps and Activities
Intrepid ESU Equipment Maintenance / Purchase
Intrepid ESU Management / Administration
Sections Programme
Sections Camps and Activities
Sections Other Expenditure
**Total Costs of Section Activities**
**_Total Resources Expended_**|208
0
769
867
1,094
355
876
442
1,439
0
5,638
60
0
114
206
180
70
0
5,835
0
1,338
0
1,056
0
804
545
204
621
0|472
1,050
1,191
1,778
1,543
-11
1,098
402
2,573
70
5,963
60
0
114
183
180
226
0
2,824
0
6,193
**19,491**
**25,907**
890
**0**
**890**
2,442
59,566
441
8,874
2,447
10,644
0
**3,230**
**84,413**|
|||**29,913**
**128,314**|
Page 11 of 16
**Notes to the Accounts (contd.)**
## **Note 5 Support Costs**
Support costs have not been analysed and pro-rated across activities.
## **Note 6 Expenses and fees**
## **6.1 Trustee Expenses**
The total amount of payments or reimbursement of out-of-pocket expenses made to trustees or to third parties for expenses incurred by trustees was as follows:
|**Number of Trustees paid expenses**
**Nature of the expenses**
**Total amount paid**|**2021**
2020
**4**
11
Administration,
equipment purchases,
development costs|
|---|---|
||**£408**
£4,533|
## **6.1 Independent Examiner fees**
The following fees were paid for the statutory external scrutiny of accounts and other services provided by the independent examiner:
|**Independent Examiner's fees**
**Total amount paid**
**Other fees for advice, consultancy, & accoutancy**|**2021**
2020
£0
£0
£0
£0|
|---|---|
||**£0**
£0|
## **Note 7 Paid Employees**
The Group has one paid employee, Bob Fear who is the cleaner for HQ. Bob Fear is a Trustee also. This was discussed with the Charity Commission and as the appointment was agreed by the Exec then the appointment could take place. Please see copy of agreement attached to the Group's Accounts.
## **Note 8 Grantmaking**
The charity made the following material grants and donations during the year. No material grants were made to institutions.
## **8.1 Total value of grants**
|**Purpose**|**for**|**which**|**grants**|**made**|**Grants**|**to**|**individuals**|
|---|---|---|---|---|---|---|---|
||||||||£|
|||||||||
|||||||||
|||||||||
|||||||||
||||||||**0**|
Page 12 of 16
## **Notes to the Accounts (contd.)**
## **Note 9 Tangible Fixed Assets**
**----- Start of picture text -----**
Canoe Total
HQ Building Minibus CP03 Minibus GY63 Trailer
Trailer
Cost
Opening Balance 12,882 16,156 10,365 3,960 2,500 45,863
Additions In Year 0 0 0 0 0 0
Disposals 0 0 0 0 0 0
Closing Balance 12,882 16,156 10,365 3,960 2,500 45,863
Depreciation
Opening Balance 0 16,156 2,667 400 2,500 21,723
Charge For Year 0 0 2,667 400 0 3,067
Disposals 0 0 0 0 0 0
Closing Balance 0 16,156 5,334 800 2,500 24,790
Net Book Value 12,882 0 5,031 3,160 0 21,073
**----- End of picture text -----**
## **Note 10 Investment Assets**
The Group currently holds no fixed asset investments. See Note 12 to these accounts reagrding cash held at bank as a short term investment.
## **Note 11 Debtors and prepayments**
## **Analysis of debtors**
|**Group debtors**
**Intrepid ESU Debtors**
**Prepayments and accrued expenses**
**Total**|**Due Within 1 year**
**Due after 1 year**
**31/03/21**
**31/03/20**
**31/03/21**
**31/03/20**
**£**
**£**
**£**
**£**
0
0
0
0
75
1,285
0
0
4,645
4,399
0
0|
|---|---|
||**4,720**
**5,684**
**0**
**0**|
## **Note 12 Short term investments**
## **Analysis of deposits**
**Scout Association short term investment service Other deposits**
||**31/03/21**|**31/03/20**|
|---|---|---|
||**£**|**£**|
||0|0|
||0|0|
||||
||**0**|**0**|
## **Note 13 Cash at bank and in hand**
## **Analysis of deposits**
**Bank current accounts Building society accounts Cash in hand**
||**31/03/21**|**31/03/20**|
|---|---|---|
||**£**|**£**|
||99,684|63,392|
||0|0|
||239|282|
||||
||**99,923**|**63,674**|
Page 13 of 16
## **Notes to the Accounts (contd.)**
## **Note 14 Creditors and accruals**
## **Analysis of creditors**
|**Analysis of creditors**||
|---|---|
|**Loans and overdrafts**
**Trade creditors**
**Intrepid ESU Creditors**
**Other creditors**
**Accruals and deferred income**
**Intrepid ESU Accruals and deferred income**|**Due within 1 year**
**Due after 1 year**
**31/03/21**
**31/03/20**
**31/03/21**
**31/03/20**
**£**
**£**
**£**
**£**
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0|
||**0**
**0**
**0**
**0**|
*** Includes monies held for badge accounts**
## **Note 15 Funds Breakdown including Endowment and Restricted funds**
|Minibus GY63 Replacement
**Unrestricted Funds**
Intrepid Explorers
Sections
Building Asset Value
**Endowment Funds**
Minibus CP03 Replacement
Box Trailer Replacement
Canoe Trailer Replacement
Building Improvement Group
General Funds
**Restricted Funds**
Building Maintenance|**2021**
2020
0
0
0
0
2,481
3,955
8,415
9,077
12,882
12,882
10,683
10,683
5,334
2,667
800
400
2,500
2,500
0
0
76,101
46,347|
|---|---|
||**119,196**
**88,511**|
## **Note 16 Transactions with related parties**
During the financial year the Group has entered into no transactions with related parties in respect of remuneration or benefits, loans or other transactions.
Page 14 of 16
## **Note 17 Additional Disclosures**
The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts.
## **Intrepid ESU Receipts and Payments Account**
**----- Start of picture text -----**
Receipts
2021 2020
Voluntary Income
Membership Subscriptions 0 11,748
0 11,748
Incoming Resources from Charitable Activities
Weekly Programme Charges 794 689
Charitable Donations 0 404
Camp and Activity Charges 87 58,930
881 60,023
Total Receipts 881 71,771
Payments
2021 2020
Expenditure on Charitable Activities
Weekly Programme Activities 1,056 2,442
Equipment Purchases 804 441
Minibus Fees 0 0
Camp & Activity Costs 0 59,566
1,860 62,448
Expenditure on Managing/Administering The Charity
Scout Association Membership fees 0 2,978
1st Shirley Group Equipment & HQ Fees 0 5,687
Leader Training 0 143
Administration 122 3
Write off of Bad Debt 423 60
545 8,871
Total Payments 2,405 71,319
Excess of Receipts Over Payments -1,524 452
Debtors & Accrued Expenditure 0 1,431
Creditors & Deferred Income 0 3,324
Balance of Funds brought forward 3,955 3,503
Balance of Funds carried forward 2,431 3,955
**----- End of picture text -----**
Page 15 of 16
**Sections Receipts and Payments Account**
**----- Start of picture text -----**
Receipts
2021 2020
Voluntary
Income
Membership Subscriptions
Pine Beavers 0 221
Willow Beavers 0 338
Bengal Cubs 0 330
Punjab Cubs 0 449
Buckholt Scouts 0 1,078
Glyn Scouts 0 1,172
0 3,586
Incoming Resources from Charitable Activities
Programme Income
Pine Beavers 66 0
Willow Beavers 0 0
Bengal Cubs 0 0
Punjab Cubs 8 0
Buckholt Scouts 35 0
Glyn Scouts 0 0
Camps & Activities Income
Pine Beavers 0 0
Willow Beavers 121 0
Bengal Cubs 0 908
Punjab Cubs 0 425
Buckholt Scouts 0 5,603
Glyn Scouts 0 5,002
Other Income
Pine Beavers 0 0
Willow Beavers 0 0
Bengal Cubs 0 0
Punjab Cubs 0 0
Buckholt Scouts 0 0
Glyn Scouts 0 739
230 12,676
Total Receipts 230 16,262
**----- End of picture text -----**
Page 16 of 16
**Payments**
**----- Start of picture text -----**
2021 2020
Expenditure Resources from Charitable Activities
Programme Expenditure
Pine Beavers 0 0
Willow Beavers 0 183
Bengal Cubs 111 251
Punjab Cubs 0 343
Buckholt Scouts 93 918
Glyn Scouts 0 752
204 2,447
Camps & Activities Expenditure
Pine Beavers 0 149
Willow Beavers 44 331
Bengal Cubs 0 550
Punjab Cubs 0 1,482
Buckholt Scouts 0 5,049
Glyn Scouts 577 3,084
621 10,644
Other Expenditure
Pine Beavers 0 0
Willow Beavers 0 0
Bengal Cubs 0 0
Punjab Cubs 0 0
Buckholt Scouts 0 0
Glyn Scouts 0 0
0 0
825 13,091
Total Payments 825 13,091
Excess of Receipts Over Payments -595 3,172
Balance of Funds brought forward 4,488 3,588
Balance of Funds carried forward 3,893 4,488
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Page 17 of 16
## **Independent Examiner's Report to the Trustees of the 1[st] Shirley Scout Group**
I report on the accounts of the Group for the period ended 31st March 2021 which comprise the Statement of Financial Activities, the Balance Sheet and related notes set out on pages 6 - 14.
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 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 County 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 (other than that disclosed below *):
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: FCA
Address:
2 Speedwell Close, Rugby, CV23 0SG
Date: 7 September 2021