Registered Charity No. 524602 Group Registration No. 5708 ## **1st Shirley Scout Group** ## **Trustees Annual Report and Financial Statements** **For the Period 1 March 2021 to 31 March 2022** Page 1 of 18 **Section A** **Reference and administration details** **President** **President** R Fear **Vice Presidents** G Carter J Fear I Taylor A Hope J Ingram M Lewis **Property Trustees** I Carpenter J Dobinson R Fear **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 M Fear M Attwood **Trustees : Leaders** S McQueen A Baynes C Widdop ## **Trustees : Elected Members of Group Executive Committee** C Fear N Davis A Butterworth ## **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 18 **Structure, Governance and Management** ## **Section B** The Group's governing documents are those of 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, and 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 of the charity, the keeping of proper accounts and the provision of returns to the Charity Commission as appropriate. ** In this document the word Group refers 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 18 **Section D** **Achievements and Performance** ## **Group Activities and Performance** The sections of 1st Shirley Scout Group and Intrepid ESU meet regularly through the year. We have completed a year where all sections are now meeting back at HQ following the lifting of covid restrictions . 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. We have, during this year, restarted the beaver colony which we closed during the time of covid restrictions. Measures are now being put in place to start up our second cub section, which also closed during covid restrictions. Most local, district, county and national events have been reinstated and all sections and the unit have actively participated again. Additionally cubs, scouts and the explorer were able to attend summer camps again for the first time since covid restrictions were lifted. ## **Explorer Unit Achievements & Performance** After a very strange couple of years for the Unit it has been good to be able to start approaching a semblance of normality again. We have been able to resume Summer Camps, and had a very successful couple of Summer Camps in the New Forest, and have been able to resume many other camps and activities; it’s been good to be able to get young people (and older ones too!) away from screens and back into the outdoors. Restarting has brought challenges, and we are finding that, despite record numbers of Explorers in the Unit, engagement is much more of an issue than before the pandemic. We continue to work to try and understand the cause of this and potential solutions. As ever, a huge amount of thanks is due to all those who help the Unit — particularly to our amazing leader team and to our treasurer Chris Davis. ## **Section E** ## **Financial Review** ## **Investment Policy** The Group does not generally have sufficient funds to invest in longer term investments. 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. ## **Financial State** The Statement of Financial Activities shows a closing balance of funds of £117,529. This is down from £119,196 held at 2020-21 year end, reflecting a year where expenditure has been supported partly from government Covid grant and partly from reduced membership subscriptions. After excluding building asset values, restricted funds, and funds designated for sections, minibus and trailer replacement, general unrestricted funds stand at £51,909. The Trustees are required to continually review and monitor our financial position and plans for the future. Our membership numbers on average have remained stable during the year, albeit at a level below that which existed before the Covid pandemic. Subscription income being paid is providing a regular cash income to the group. With the return of face-to-face scouting in line with social distancing for most of the year, the Group Executive took the decision restore the collection of the full level of membership fees in September 2021 from the 50% reduction which was in place until that time. The reduced income in the first half of the year has been offset by the receipt of grants from government. 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. Page 4 of 18 **----- Start of picture text -----**
Income Breakdown
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Membership Fees Donations Grants Gift Aid Fundraising Scouting Activity Fees Other Income
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Expenditure Breakdown
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Group Scouting Activities Section Scouting Activities Vehicle Costs HQ Building Costs Administration Costs
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**Section F Declaration** The trustees declare that they have approved the trustees’ report above. Signed on behalf of the Trustees by Group Chair September 2022 Page 5 of 18 **1st Shirley Scout Group Financial statements for the period ending 31st March 2022** |**Statement of Financial Activities**||| |---|---|---| ||2022|2021| ||£|£| |**Incoming Resources**||| |Voluntary Income|38,957|59,464| |Funds Generating Activity (Fundraising)|57|0| |Group Scouting Activity|792|0| |Section Scouting Activity|39,202|11| |Other Incoming Resources|1,648|12| |**_Total Incoming Resources_**|**80,656**|**60,599**| |**Resources Expended**||| |Expenditure on Funds Generating Activity|0|0| |Expenditure on Charitable Activities||| |Group Scouting Activities|13,279|3,934| |Section Scouting Activities|43,283|3,230| |Vehicle Costs|8,465|4.396| |Expenditure on Managing & Administering the Charity||| |Membership Refunds|200|208| |HQ Building Costs|13,390|15,522| |Administration Costs|3,706|2,623| |**_Total Resources Expended_**|**82,323**|**29,913**| |**Net Movement in Funds**|**(1,667)**|**30,685**| |Unrestricted Funds Brought Forward|119,196|88,511| |**Unrestricted Funds Carried Forward**|**117,529**|**119,196**| Page 6 of 18 **Balance Sheet** 2022 2021 £ £ ||2022
£|2021
£| |---|---|---| |**Fixed Assets**||| |Tangible Assets|34,001|21,073| |||| |Total Fixed Assets|34,001|21,073| |**Current Assets**||| |Cash at bank and in hand||| |Current Account|1,397|5,390| |Membership Account|7,511|9,147| |Minibus Account|11,701|19,317| |Reserve Account|50,000|50,000| |||| |Pine Account|5|1,129| |Willow Account|487|620| |Bengal Account|1,139|1,180| |Punjab Account|5|487| |Buckholt Account|2,632|1,795| |Glyn Account|2,342|3,743| |Intrepid Account|2,055|2,201| |||| |Group Cash Account|101|1| |Intrepid Cash Account|111|156| |Glyn Cash|82|82| |||| |Group Prepayments|4,662|4,550| |Intrepid Debtors (Accounts Receivable)|418|75| |Intrepid Prepayments|220|50| |Section Prepayments|1,430|-| |||| |Total Current Assets|86,256|99,924| |**Creditors:**amounts fallingdue within oneyear||| |Accruals|-|1,800| |Section Creditors|2,770|-| |Historical Adjustment|-|-| |Total Creditors: falling due within one year|2,770|1,800| |||| |Net Current Assets less Current Liabilities|83,486|98,124| |||| |**Total Assets less Current Liabilities**|**117,529**|**119,197**| Page 7 of 18 **Funds** ## **Unrestricted Funds** |**Unrestricted Funds**||| |---|---|---| |Buildings Fund|12,882|12,882| |Vehicle Replacement Fund|11,701|19,317| |General Fund|85,952|76,101| |Intrepid Fund|2,804|2,481| |Sections Fund|4,190|8,415| |||| |**Total Unrestricted Funds**|**117,529**|**119,197**| The financial statements were approved by the Trustees on 11th September 2022 and signed on their behalf by |Signature|Name|Position| |---|---|---| ||Kerry Devereux|Chair| ||Chris Davis|Treasurer| Page 8 of 18 **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** Recognition of incoming resources These are included in the Statement of Financial Activities (SoFA) when: - the charity becomes entitled to the resources - the trustees are virtually certain they will receive the resources - the monetary value can be measured with sufficient reliability. Membership subscriptions Incoming resources with related expenditure Grants and donations Tax reclaims on donations and gifts Contractual income and performance related grants Gifts in kind Membership subscriptions collected on behalf of other parts of the Scout Movement are reported net of amounts paid out as these subscriptions are in effect held as agents before being paid out. Where incoming resources have related expenditure the incoming resources and related expenditure are reported gross in the SoFA. Grants and donations are only included in the SoFA when the charity has unconditional entitlement to the resources. Incoming resources from tax reclaims are included in the SoFA at the same time as the gift to which they relate. This is only included in the SoFA once the related goods or services have been delivered. Gifts in kind are accounted for at an estimate of value to the charity or the amount realized. 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 Volunteer help Investment income Investment gains and losses 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. The value of voluntary help received is not included but is described in the trustees’ annual report. This is included in the accounts when receivable. 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. Page 9 of 18 **Expenditure and Liabilities** Liability recognition Governance costs Grants with performance conditions Grants without performance conditions Support Costs Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out. 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. 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. These are only recognised in the accounts when a commitment has been made and there are no conditions to be met relating to the grant which remain in the control of the charity. Support costs include central functions and are allocated to activity categories 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 the charity Investments Stocks and work in progress 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 quoted on a stock exchange are valued at market value at year end. Other investments are included at trustees' best estimate of market value. These are valued at the lower of cost or market value. Page 10 of 18 ## **Note 3: Analysis of Incoming Resources** ||**2022**|**2021**| |---|---|---| ||**£**|**£**| |**Voluntary Income**||| |Membership Fees|26,847|19,290| |Less Scout Association Fees|-6,802|-7,821| |||| |Donations|2,216|20,000| |Grants|10,667|20,652| |Gift Aid|6,029|7,343| |**Total Voluntary Income**|**38,957**|**59,464**| |**Funds Generating Activity (Fundraising)**||| |Online Fundraising|57|12| |**Total Funds Generating Activity (Fundraising)**|**57**|**12**| |**Charitable Activities (Scouting Activity)**||| |**Group Scouting Activity**||| |Equipment Hire|183|0| |Minibus Usage Charges|609|11| |**Section Scouting Activity**||| |Willow Subs|152|0| |Willow Programme|-41|66| |Willow Camps|416|121| |||| |Bengal Subs|237|0| |Bengal Programme|0|8| |Bengal Camps|738|0| |||| |Buckholt Subs|435|0| |Buckholt Programme|632|35| |Buckholt Camps|3,654|0| |||| |Glyn Subs|622|0| |Glyn Programme|237|0| |Glyn Camps|4,569|0| |||| |Intrepid Subs|8,379|0| |Intrepid Programme|2,014|794| |Intrepid Camps|17,159|88| |**Total Charitable Activities (Scouting Activity)**|**39,994**|**1,122**| |**Other Incoming Resources**||| |Other Scouting Income|1,648|0| |**Total Other Incoming Resources**|**1,648**|**0**| |||| |**Total Incoming Resources**|**80,656**|**60,599**| **Total Incoming Resources** Page 11 of 18 **Note 4: Analysis of Resources Expended** |**Resources Expended**
**2022**
**£**
**2021**
**£**
**Expenditure on Charitable Activities**
**Scouting Activities**
**Group Scouting Activities**
Subs Paid to Sections
3,261
0
Other Support to Sections
1,246
0
Group Camps
0
1,493
Group Badges / Neckerchiefs
266
328
Section Badges / Neckerchiefs
1,258
220
Uniforms
202
60
Camping Gas
570
0
Tent Purchase
2,331
1,800
Other Equipment Maintenance
423
33
Other Equipment Purchases
2,331
0
Jamboree Donations
1,000
0
Other Scouting Costs
389
0
**Total Group Scouting Activities**
**13,279**
**3,934**
**Section Scouting Activities**
Pine Beavers Other Expenditure
1,124
0
Willow Beavers Programme Costs
114
0
Willow Beavers Camps & Events Costs
421
44
Bengal Cubs Programme Costs
363
111
Bengal Cubs Camps & Events Costs
897
0
Bengal Cubs Other Expenditure
38
0
Punjab Other Expenditure
482
0
Buckholt Scouts Programme Costs
685
93
Buckholt Scouts Camps & Events Costs
4,816
0
Buckholt Scouts Other Expenditure
155
0
Glyn Scouts Programme Costs
1,102
0
Glyn Scouts Camps & Events Costs
5,856
577
Intrepid ESU Programme Costs
2,882
1,056
Intrepid ESU Camps and Activities Costs
17,160
0
Intrepid ESU Group & HQ Contribution
6,563
0
Intrepid ESU Administration Costs
31
123
Intrepid ESU Equipment Purchases & Maintenance
519
804
Intrepid ESU Bad Debt Write Off
75
423
**Total Section Scouting Activities**
**43,283**
**3,230**
**Total Scouting Activities**
**56,562**
**7,164**|**Resources Expended**
**2022**
**£**
**2021**
**£**
**Expenditure on Charitable Activities**
**Scouting Activities**
**Group Scouting Activities**
Subs Paid to Sections
3,261
0
Other Support to Sections
1,246
0
Group Camps
0
1,493
Group Badges / Neckerchiefs
266
328
Section Badges / Neckerchiefs
1,258
220
Uniforms
202
60
Camping Gas
570
0
Tent Purchase
2,331
1,800
Other Equipment Maintenance
423
33
Other Equipment Purchases
2,331
0
Jamboree Donations
1,000
0
Other Scouting Costs
389
0
**Total Group Scouting Activities**
**13,279**
**3,934**
**Section Scouting Activities**
Pine Beavers Other Expenditure
1,124
0
Willow Beavers Programme Costs
114
0
Willow Beavers Camps & Events Costs
421
44
Bengal Cubs Programme Costs
363
111
Bengal Cubs Camps & Events Costs
897
0
Bengal Cubs Other Expenditure
38
0
Punjab Other Expenditure
482
0
Buckholt Scouts Programme Costs
685
93
Buckholt Scouts Camps & Events Costs
4,816
0
Buckholt Scouts Other Expenditure
155
0
Glyn Scouts Programme Costs
1,102
0
Glyn Scouts Camps & Events Costs
5,856
577
Intrepid ESU Programme Costs
2,882
1,056
Intrepid ESU Camps and Activities Costs
17,160
0
Intrepid ESU Group & HQ Contribution
6,563
0
Intrepid ESU Administration Costs
31
123
Intrepid ESU Equipment Purchases & Maintenance
519
804
Intrepid ESU Bad Debt Write Off
75
423
**Total Section Scouting Activities**
**43,283**
**3,230**
**Total Scouting Activities**
**56,562**
**7,164**|**Resources Expended**
**2022**
**£**
**2021**
**£**
**Expenditure on Charitable Activities**
**Scouting Activities**
**Group Scouting Activities**
Subs Paid to Sections
3,261
0
Other Support to Sections
1,246
0
Group Camps
0
1,493
Group Badges / Neckerchiefs
266
328
Section Badges / Neckerchiefs
1,258
220
Uniforms
202
60
Camping Gas
570
0
Tent Purchase
2,331
1,800
Other Equipment Maintenance
423
33
Other Equipment Purchases
2,331
0
Jamboree Donations
1,000
0
Other Scouting Costs
389
0
**Total Group Scouting Activities**
**13,279**
**3,934**
**Section Scouting Activities**
Pine Beavers Other Expenditure
1,124
0
Willow Beavers Programme Costs
114
0
Willow Beavers Camps & Events Costs
421
44
Bengal Cubs Programme Costs
363
111
Bengal Cubs Camps & Events Costs
897
0
Bengal Cubs Other Expenditure
38
0
Punjab Other Expenditure
482
0
Buckholt Scouts Programme Costs
685
93
Buckholt Scouts Camps & Events Costs
4,816
0
Buckholt Scouts Other Expenditure
155
0
Glyn Scouts Programme Costs
1,102
0
Glyn Scouts Camps & Events Costs
5,856
577
Intrepid ESU Programme Costs
2,882
1,056
Intrepid ESU Camps and Activities Costs
17,160
0
Intrepid ESU Group & HQ Contribution
6,563
0
Intrepid ESU Administration Costs
31
123
Intrepid ESU Equipment Purchases & Maintenance
519
804
Intrepid ESU Bad Debt Write Off
75
423
**Total Section Scouting Activities**
**43,283**
**3,230**
**Total Scouting Activities**
**56,562**
**7,164**|**Resources Expended**
**2022**
**£**
**2021**
**£**
**Expenditure on Charitable Activities**
**Scouting Activities**
**Group Scouting Activities**
Subs Paid to Sections
3,261
0
Other Support to Sections
1,246
0
Group Camps
0
1,493
Group Badges / Neckerchiefs
266
328
Section Badges / Neckerchiefs
1,258
220
Uniforms
202
60
Camping Gas
570
0
Tent Purchase
2,331
1,800
Other Equipment Maintenance
423
33
Other Equipment Purchases
2,331
0
Jamboree Donations
1,000
0
Other Scouting Costs
389
0
**Total Group Scouting Activities**
**13,279**
**3,934**
**Section Scouting Activities**
Pine Beavers Other Expenditure
1,124
0
Willow Beavers Programme Costs
114
0
Willow Beavers Camps & Events Costs
421
44
Bengal Cubs Programme Costs
363
111
Bengal Cubs Camps & Events Costs
897
0
Bengal Cubs Other Expenditure
38
0
Punjab Other Expenditure
482
0
Buckholt Scouts Programme Costs
685
93
Buckholt Scouts Camps & Events Costs
4,816
0
Buckholt Scouts Other Expenditure
155
0
Glyn Scouts Programme Costs
1,102
0
Glyn Scouts Camps & Events Costs
5,856
577
Intrepid ESU Programme Costs
2,882
1,056
Intrepid ESU Camps and Activities Costs
17,160
0
Intrepid ESU Group & HQ Contribution
6,563
0
Intrepid ESU Administration Costs
31
123
Intrepid ESU Equipment Purchases & Maintenance
519
804
Intrepid ESU Bad Debt Write Off
75
423
**Total Section Scouting Activities**
**43,283**
**3,230**
**Total Scouting Activities**
**56,562**
**7,164**| |---|---|---|---| ||||| ||||| ||||| ||||Other Support to Sections
1,246
0| ||||Group Camps
0
1,493| ||||Group Badges / Neckerchiefs
266
328| ||||Section Badges / Neckerchiefs
1,258
220| ||||Uniforms
202
60| ||||Camping Gas
570
0| ||||Tent Purchase
2,331
1,800| ||||Other Equipment Maintenance
423
33| ||||Other Equipment Purchases
2,331
0| ||||Jamboree Donations
1,000
0| ||||Other Scouting Costs
389
0| ||||**Total Group Scouting Activities**
**13,279**
**3,934**
**Section Scouting Activities**
Pine Beavers Other Expenditure
1,124
0| ||||Willow Beavers Programme Costs
114
0| ||||Willow Beavers Camps & Events Costs
421
44| ||||Bengal Cubs Programme Costs
363
111| ||||Bengal Cubs Camps & Events Costs
897
0| ||||Bengal Cubs Other Expenditure
38
0| ||||Punjab Other Expenditure
482
0| ||||Buckholt Scouts Programme Costs
685
93| ||||Buckholt Scouts Camps & Events Costs
4,816
0| ||||Buckholt Scouts Other Expenditure
155
0| ||||Glyn Scouts Programme Costs
1,102
0| ||||Glyn Scouts Camps & Events Costs
5,856
577| ||||Intrepid ESU Programme Costs
2,882
1,056| ||||Intrepid ESU Camps and Activities Costs
17,160
0| ||||Intrepid ESU Group & HQ Contribution
6,563
0| ||||Intrepid ESU Administration Costs
31
123| ||||Intrepid ESU Equipment Purchases & Maintenance
519
804| ||||Intrepid ESU Bad Debt Write Off
75
423| ||||**Total Section Scouting Activities**
**43,283**
**3,230**| ||||**Total Scouting Activities**
**56,562**
**7,164**| Page 12 of 18 |||**2022**
**2021**
**£**
**£**| |---|---|---| |**Vehicle Costs**||| ||Trailer Depreciation|400
400| ||Minibus Depreciation|2,667
2,667| ||Fuel Costs|161
43| ||Vehicle Repairs and Maintenance|2,951
148| ||Vehicle Insurance|1,246
1,138| ||Vehicle Hire|1,040
0| |**Total Vehicle Costs**||**8,465**
**4,396**| |||| |~~**Total Expenditure on Charitable Activities**~~||~~**65,027**~~
~~**11,560**~~| |**Expenditure on Managing & Administering The Charity**|**Expenditure on Managing & Administering The Charity**|| |---|---|---| |**Membership Refunds**
Voluntary Refunds (GSLFund)
**Total Membership Refunds**
**HQ Building Costs**||| |Electricity||| |Gas||| |Water||| |Refuse Collection||| |Telephone||| |Cleaning||| |HQ Insurance||| |Ground Rent||| |Building Repair & Maintenance||| |Building Improvements||| |**Total HQ Building Costs**
**Administration Costs**
Accounting Fees
General Insurances
Licences
Digital Comms
Administration
**Total Administration Costs**||| ||Accounting Fees|| ||General Insurances|| ||Licences|| ||Digital Comms|| ||Administration|| ||**Total Administration Costs**|| |||| Page 13 of 18 ## **Note 5 Support Costs** Support costs have not been analysed and pro-rated across activities. ## **Note 6 Trustees 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
The significant majority of expenses represent disbursements for the direct
costs of running scouting activities|**2022**|2021| |---|---|---| ||**12**|4| ||Equipment purchases
Scouting activities|Equipment purchases
Scouting activities| ||**£35,461**|£408| ## **6.2 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
Other fees for advice, consultancy, & accountancy
Total amount paid|**2022**|2021| |---|---|---| ||**£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** ## **8.1 Total Value of Grants** |**Purpose for which grants made**|**Grants to Institutions**|**Grants to Individuals**| |---|---|---| ||£0|£0| ||£0|£0| |**Total amount paid**|**£0**|**£0**| Page 14 of 18 ## **Note 9 Tangible Fixed Assets** ||**HQ**
**Building**|**Minibus**
**CP03**|

**Minibus**
**GY63**|**Minibus**
**GV16**|**Box**
**Trailer**|**Canoe**
**Trailer**|**Total**| |---|---|---|---|---|---|---|---| |**Cost**
Opening Balance
Additions
Disposals|||||||| ||£12,882|£16,156|
£10,365|£0|£3,960|£2,500|**£45,863**| ||£0|£0|
£0|£15,995|£0|£0|**£15,995**| ||£0|£0|
£0|£0|£0|£0|**£0**| |Closing Balance|£12,882|£16,156|
£10,365|£15,995|£3,960|£2,500|**£61,858**| |**Depreciation**
Opening Balance
Charge In Year
Disposals|||||||| ||£0|£16,156|
£5,334|£0|£800|£2,500|**£24,790**| ||£0|£0|
£2,667|£0|£400|£0|**£3,067**| ||£0|£0|
£0|£0|£0|£0|**£0**| |Closing Balance|£0|£16,156|
£8,001|£0|£1,200|£2,500|**£27,857**| ||||||||| |**Net Book Value**|**£12,882**|**£0**|
**£2,364**|**£15,995**|**£2,760**|**£0**|**£34,001**| ## **Note 10 Investment Assets** The Group currently holds no fixed asset investments. See Note 12 to these accounts regarding cash held at bank as a short term investment. ## **Note 11 Debtors & Prepayments** ## **Analysis of Debtors** |Group Debtors
Section Debtors
Intrepid ESU Debtors
Prepayments & Accrued Expenses
**Total**|**Due Within One Year**|**Due Within One Year**|Due After One Year|Due After One Year| |---|---|---|---|---| ||**31/3/22**|31/3/21|**31/3/22**|31/3/21| ||**£0**|£0|**£0**|£0| ||**£0**|£0|**£0**|£0| ||**£0**|£75|**£0**|£0| ||**£3,947**|£4,645|**£0**|£0| ||**£3,947**|**£4,720**|**£0**|**£0**| Page 15 of 18 ## **Note 12 Short Term Investments** ## **Analysis of Deposits** |Scout Association short term investment service
Other Deposits
Total|**2022**|2021| |---|---|---| ||**£0**|£0| ||**£0**|£0| ||**£0**|£0| ## **Note 13 Cash at Bank and In Hand** ## **Analysis of Deposits** |Bank Current Accounts
Building Society Current Accounts
Cash in Hand
Total|**2022**|2021| |---|---|---| ||**£82,876**|£99,684| ||**£0**|£0| ||**£294**|£239| ||**£83,170**|£99,923| ## **Note 14 Creditors** ## **Analysis of Creditors** |Loans and overdrafts
Trade Creditors
Intrepid ESU Creditors
Other Creditors
Accruals & Deferred Income
Intrepid ESU Accruals & Deferred Income
**Total**|**Due Within One Year**|**Due Within One Year**|Due After One Year|Due After One Year| |---|---|---|---|---| ||**31/3/22**|31/3/21|**31/3/22**|31/3/21| ||**£0**|£0|**£0**|£0| ||**£0**|£0|**£0**|£0| ||**£0**|£0|**£0**|£0| ||**£0**|£0|**£0**|£0| ||**£2,770**|£0|**£0**|£0| ||**£0**|£0|**£0**|£0| ||**£2,770**|**£0**|**£0**|**£0**| Page 16 of 18 ## **Note 15 Funds Breakdown including Endowment and Restricted funds** |**Endowment Funds**
**Restricted Funds**
Building Maintenance
**Unrestricted Funds**
Intrepid ESU
Sections
Building Asset Value
Minibus CP03 Replacement
Minibus GY63 Replacement
Minibus “Trevor” Replacement
Box Trailer Replacement
Canoe Trailer Replacement
General Fund
Total|**2022**|2021| |---|---|---| ||**£0**|£0| |||| |||| ||**£0**|£0| |||| |||| ||**£2,804**|£2,481| ||**£4,190**|£8,415| |||| ||**£12,882**|£12,882| |||| ||**£0**|£10,683| ||**£8,001**|£5,334| ||**£0**|£0| ||**£1,200**|£800| ||**£2,500**|£2,500| |||| ||**£85,952**|£76,101| |||| ||**£117,529**|£119,196| ## **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 17 of 18 ## **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 Accounts** The Intrepid Explorer Scout Unit operates under the Scout Association Policy Organisation and Rules as a standalone unit under the oversight of the Blythe Scout District Executive Committee. The Unit has a Partnership Agreement with 1[st] Shirley Scout Group as part of which it’s accounts are presented as a part of the Group’s accounts. Were the Unit’s accounts to be presented on a standalone basis to the Scout District, they would appear as below. ## **Intrepid ESU Statement of Financial Activities For the year ended 31 March 2022** |**2022**
**2021**
**Income & Expenditure**
**Income**
Intrepid Subs
8,379
0
Intrepid Programme
2,014
794
Intrepid Camps
17,158
87
**Total Income**
**Expenditure**
**27,551**
**881**
Intrepid ESU Group & HQ Contribution
6,562
0
Intrepid ESU Programme Costs
2,881
1,056
Intrepid ESU Equipment Purchases & Maintenance
519
804
Intrepid ESU Administration Costs
30
122
Intrepid ESU Bad Debt Write Off
75
423
Intrepid ESU Camps and Activities Costs
17,160
0
**Total Expenditure**
**27,229**
**2,405**
**Surplus / Deficit**
**322**
**-1,524**
**Intrepid ESU Balance Sheet**
**As at 31 March 2022**
**Assets**
**Current Assets**
**2022**
**2021**
Intrepid Account
2,055
2,201
Intrepid Cash Account
111
156
Intrepid Debtors(Accounts Receivable)
418
75
Intrepid Prepayments
220
50
**Total Current Assets**
**2,804**
**2,481**
Total Assets less Liabilities
2,804
2,481
**2022**
**2021**
**Funds**|**2022**
**2021**
**Income & Expenditure**
**Income**
Intrepid Subs
8,379
0
Intrepid Programme
2,014
794
Intrepid Camps
17,158
87
**Total Income**
**Expenditure**
**27,551**
**881**
Intrepid ESU Group & HQ Contribution
6,562
0
Intrepid ESU Programme Costs
2,881
1,056
Intrepid ESU Equipment Purchases & Maintenance
519
804
Intrepid ESU Administration Costs
30
122
Intrepid ESU Bad Debt Write Off
75
423
Intrepid ESU Camps and Activities Costs
17,160
0
**Total Expenditure**
**27,229**
**2,405**
**Surplus / Deficit**
**322**
**-1,524**
**Intrepid ESU Balance Sheet**
**As at 31 March 2022**
**Assets**
**Current Assets**
**2022**
**2021**
Intrepid Account
2,055
2,201
Intrepid Cash Account
111
156
Intrepid Debtors(Accounts Receivable)
418
75
Intrepid Prepayments
220
50
**Total Current Assets**
**2,804**
**2,481**
Total Assets less Liabilities
2,804
2,481
**2022**
**2021**
**Funds**| |---|---| ||Intrepid Fund
(2,804)
(2,481)
**Total Funds**
**(2,804)**
**(2,481)**| Page 18 of 18