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2024-03-31-accounts

Annual Report ; Front Sheet

1st Shirley Scout Group For the year ended 31 March 2024

Registered Charity No. 524602 Group Registration No. 5708

1st Shirley Scout Group Trustees Annual Report and Financial Statements For the Period 1 March 2023 to 31 March 2024

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1st Shirley Scout Group Year End Accounts 1st Shirley Scout Group

Section A Reference and Administration Details

1st Shirley Scout Group For the year ended 31 March 2024

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

Trustees : Leaders

M Fear M Attwood S McQueen C Widdop

Trustees : Elected Members of Group Executive Committee C Fear

Trustees : Appointed Members of Group Executive Committee R Fear

Trustees : Nominated Members of Group Executive Committee

BANKERS

Lloyds Bank 248 Stratford Road Shirley West Midlands B90 3AE

INDEPENDENT EXAMINER

S Frew 2 Speedwell Close Rugby Warwickshire CV23 0SG

22 Apr 2024 Page 2 of 33

1st Shirley Scout Group Year End Accounts 1st Shirley Scout Group

Section B Structure, Governance, and Management

1st Shirley Scout Group For the year ended 31 March 2024

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 responsibilitiesof the appointments and is responsible for:

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.

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1st Shirley Scout Group Year End Accounts 1st Shirley Scout Group

Section C Objectives & Activities

1st Shirley Scout Group For the year ended 31 March 2024

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.

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1st Shirley Scout Group Year End Accounts 1st Shirley Scout Group

Section D Achievements & Performance

1st Shirley Scout Group For the year ended 31 March 2024

Group Activities and Performance

Explorer Unit Achievements & Performance

22 Apr 2024 Page 5 of 33

1st Shirley Scout Group Year End Accounts 1st Shirley Scout Group

Section E Financial Review

1st Shirley Scout Group For the year ended 31 March 2024

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.

Financial State

The Statement of Financial Activities shows a closing balance of funds of £112,758. This is down from £112,758 held at 2022-23 year end, reflecting a further year where expenditure has returned to pre-pandemic levels but income remains slightly down. After excluding building asset values, restricted funds, and funds designated for sections, minibus and trailer replacement, general unrestricted funds stand at £70,497, down £6,660 in the year. The Trustees are required to continually review and monitor our financial position and plans for the future. Our membership numbers on average have remained steady through the year but at a level below that which existed before the Covid pandemic. Subscription income being paid is providing a regular cash income to the group. 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.

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1st Shirley Scout Group Year End Accounts 1st Shirley Scout Group

Section F Declaration

1st Shirley Scout Group For the year ended 31 March 2024

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

Signed on behalf of the Trustees by

Group Chair June 2024

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1st Shirley Scout Group Year End Accounts 1st Shirley Scout Group

Financial Statements ; Income & Expenditure Statement

1st Shirley Scout Group For the year ended 31 March 2024

Financial Statements ; Income & Expenditure
Statement
1st Shirley Scout Group
For the year ended 31 March 2024		 Financial Statements ; Income & Expenditure
Statement
1st Shirley Scout Group
For the year ended 31 March 2024		 Financial Statements ; Income & Expenditure
Statement
1st Shirley Scout Group
For the year ended 31 March 2024
2024
2023
Incoming Resources
Voluntary Income
41,017.88
35,025.38
Funds Generating Activity (Fundraising)
41.87
114.19
Charitable Activities(Scouting Activity)
Group Scouting Activity
6,370.80
8,773.65
Section Scouting Activity
64,267.86
55,561.86
Total Charitable Activities (Scouting Activity)
70,638.66
64,335.51
Other Incoming Resources
2,610.71
13.58
Intrepid ESU Fundraising Income
455.00
-
Total Incoming Resources
114,764.12
99,488.66
Resources Expended
Expenditure on Charitable Activities
Scouting Activities
Group Scouting Activities
17,199.44
17,407.65
Section Scouting Activities
63,481.61
56,564.34
Total Scouting Activities
80,681.05
73,971.99
Vehicle Costs
10,060.40
11,715.34
Total Expenditure on Charitable Activities
90,741.45
85,687.33
Expenditure on Managing & Administering The Charity
HQ Building Costs
18,814.67
15,225.86
Administration Costs
3,457.65
3,345.58
Total Expenditure on Managing & Administering The Charity
22,272.32
18,571.44
Total Resources Expended
113,013.77
104,258.77
Net Movement In Funds
1,750.35
(4,770.11)

22 Apr 2024 Page 8 of 33

1st Shirley Scout Group Year End Accounts 1st Shirley Scout Group

Financial Statements ; Balance Sheet

1st Shirley Scout Group As at 31 March 2024

31 MAR 2024
31 MAR 2023		 31 MAR 2024
31 MAR 2023
Fixed Assets
Tangible Assets
Box Trailer Cost
3,960.00
3,960.00
Less Accumulated Depreciation on Box Trailer
(2,000.00)
(1,600.00)
Canoe Trailer Cost
2,500.00
2,500.00
Less Accumulated Depreciation on Canoe Trailer
(2,500.00)
(2,500.00)
Minibus CP03 Cost
-
16,156.00
Less Accumulated Depreciation on Minibus CP03
-
(16,156.00)
Minibus GY63 Cost
10,365.00
10,365.00
Less Accumulated Depreciation on Minibus GY63
(10,365.00)
(10,365.00)
GV13 Minibus Cost
15,995.00
15,995.00
Less Accumulated Depreciation on Minibus GV13
(6,398.00)
(3,199.00)
Buildings
12,882.00
12,882.00
Total Tangible Assets
24,439.00
28,038.00
Total Fixed Assets
24,439.00
28,038.00
Current Assets
Cash at bank and in hand
Current Account
2,170.31
802.86
Membership Account
3,946.50
4,106.80
Minibus Account
21,566.00
17,967.00
Reserve Account
50,000.00
50,000.00
Pine Account
189.08
194.85
Willow Account
397.00
527.87
Bengal Account
1,454.41
1,174.82
Punjab Account
330.23
5.00
Buckholt Account
2,023.86
3,756.25
Glyn Account
1,052.89
1,639.65
Intrepid Account
26,713.49
6,892.53
Group Cash Account
49.36
49.36
Intrepid Cash Account
89.25
62.03
Glyn Cash
82.25
82.25
Total Cash at bank and in hand
110,064.63
87,261.27
Group Debtors (Accounts Receivable)
1,430.50
255.15
Group Prepayments
4,024.61
4,396.50
Intrepid Prepayments
1,530.23
560.00
Section Prepayments
2,389.24
147.00
Total Current Assets
119,439.21
92,619.92
Creditors: amounts falling due withinone year
Income in Advance
2,582.00
-
Intrepid Creditors
-
5,076.78

22 Apr 2024 Page 9 of 33

1st Shirley Scout Group Year End Accounts 1st Shirley Scout Group

Financial Statements ; Balance Sheet

31 MAR 2024
31 MAR 2023
Section Creditors -
2,822.78
Historical Adjustment (0.04)
(0.04)
Intrepid Income in Advance 26,787.50
-
Total Creditors: amounts falling due within one year 29,369.46
7,899.52
Net Current Assets (Liabilities) 90,069.75
84,720.40
Total Assets less Current Liabilities 114,508.75
112,758.40
Net Assets
Funds		 114,508.75
112,758.40
Unrestricted Funds
Buildings Fund 12,882.00
12,882.00
Vehicle Replacement Fund 21,263.00
17,664.00
General Fund 74,521.35
77,156.25
Intrepid Fund 2,598.30
2,437.78
Sections Fund 3,244.10
2,618.37
Total Unrestricted Funds
Xero Retained Earnings Funds Adjustment		 114,508.75
112,758.40
Current Year Earnings 1,750.35
(4,770.11)
Retained Earnings (1,750.35)
4,770.11
Total Xero Retained Earnings Funds Adjustment -
-


Total Funds
114,508.75
112,758.40
Thefinancial statements were approved by the Trustees on xx June 2024 and signed on their behalf by
Signature
Name
Position
KerryDevereux Group Chair
ChrisDavis Treasurer

22 Apr 2024 Page 10 of 33

1st Shirley Scout Group Year End Accounts 1st Shirley Scout Group

Notes to the Accounts

1st Shirley Scout Group For the year ended 31 March 2024

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:

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

2.1 Incoming Resources

Recognition of incoming resources

These are included in the Statement of Financial Activities (SoFA) when:

Membership subscriptions

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.

Incoming resources with related expenditure

Where incoming resources have related expenditure the incoming resources and related expenditure are reported grossin 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 related grants

This is only included in the SoFA once the related goods or services have been delivered.

Gifts in kind

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

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 estimatedvalue to the

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1st Shirley Scout Group Year End Accounts 1st Shirley Scout Group

Notes to the Accounts

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.

2.2 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 without performance conditions

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

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.

2.3 Assets

Tangible fixed assets for use by the 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 areasonable 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.

22 Apr 2024 Page 12 of 33

1st Shirley Scout Group Year End Accounts 1st Shirley Scout Group

Notes 3 and 4 ; Analysis of Incoming Resources and Expenditure

1st Shirley Scout Group For the year ended 31 March 2024

Notes 3 and 4 ; Analysis of Incoming Resources and
Expenditure
1st Shirley Scout Group
For the year ended 31 March 2024		 Notes 3 and 4 ; Analysis of Incoming Resources and
Expenditure
1st Shirley Scout Group
For the year ended 31 March 2024		 Notes 3 and 4 ; Analysis of Incoming Resources and
Expenditure
1st Shirley Scout Group
For the year ended 31 March 2024
2024
2023
Incoming Resources
Voluntary Income
Membership Fees
41,488.50
36,348.47
Scout Association Fees
(8,316.00)
(7,410.00)
Donations
970.00
1,085.32
Gift Aid
6,875.38
5,001.59
Total Voluntary Income
41,017.88
35,025.38
Funds Generating Activity (Fundraising)
Hall Hire
-
50.00
Online Fundraising
41.87
64.19
Total Funds Generating Activity (Fundraising)
41.87
114.19
Charitable Activities(Scouting Activity)
Group Scouting Activity
Equipment Hire
400.00
-
Minibus Usage Charges
3,068.10
2,825.56
Group Camps
2,902.70
5,948.09
Total Group Scouting Activity
6,370.80
8,773.65
Section Scouting Activity
Pine Beavers Subs Income
195.00
349.50
Willow Beavers Subs Income
193.50
198.00
Willow Beavers Camps & Events Income
-
89.98
Bengal Cubs Subs Income
324.00
336.00
Bengal Cubs Programme Income
250.00
-
Bengal Cubs Camps & Events Income
55.00
2,015.30
Punjab Cubs Subs Income
299.50
-
Buckholt Scouts Subs Income
1,152.25
1,297.19
Buckholt Scouts Programme Income
155.00
247.80
Buckholt Scouts Camps & Events Income
9,282.00
8,278.43
Glyn Scouts Subs Income
1,068.75
910.25
Glyn Scouts Programme Income
164.00
139.04
Glyn Scouts Camps & Events Income
6,945.76
7,006.56
Intrepid ESU Subs Income
14,683.50
13,193.00
Intrepid ESU Programme Income
2,480.00
2,531.20
Intrepid ESU Camps & Events Income
27,019.60
18,969.61
Total Section Scouting Activity
64,267.86
55,561.86
Total Charitable Activities (Scouting Activity)
70,638.66
64,335.51

Other Incoming Resources

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1st Shirley Scout Group Year End Accounts 1st Shirley Scout Group

Notes 3 and 4 ; Analysis of Incoming Resources and Expenditure

2024 2023
Other Scouting Income 2,610.71 13.58
Total Other Incoming Resources 2,610.71 13.58
Intrepid ESU Fundraising Income 455.00 -
Total Incoming Resources 114,764.12 99,488.66

22 Apr 2024 Page 14 of 33

1st Shirley Scout Group Year End Accounts 1st Shirley Scout Group

Notes 3 and 4 ; Analysis of Incoming Resources and Expenditure

2024

2023

Resources Expended Resources Expended Resources Expended Resources Expended
Expenditure on Charitable Activities
Scouting Activities
Group Scouting Activities
Subs Paid to Sections
6,566.50
5,180.00
Other Support to Sections
366.00
865.45
Group Camp Costs
3,892.27
6,766.76
Group Badges / Neckerchiefs
967.86
580.64
Section Badges / Neckerchiefs
1,150.48
730.10
Uniforms
211.09
95.15
Camping Gas
430.00
288.62
Tent Maintenance
269.84
16.63
Tent Purchase
1,006.49
-
Other Equipment Maintenance
3.52
41.84
Other Equipment Purchases
432.90
546.86
GPS Trackers
832.08
-
Leader Training
418.80
-
Jamboree Donations
-
2,000.00
Other Scouting Costs
651.61
295.60
Total Group Scouting Activities
17,199.44
17,407.65
Section Scouting Activities
Pine Beavers Programme Costs
218.01
169.65
Willow Beavers Programme Costs
341.61
56.16
Willow Beavers Camps & Events Costs
-
132.00
Bengal Cubs Programme Costs
474.83
359.50
Bengal Cubs Camps & Events Costs
-
1,981.60
Punjab Cubs Programme Costs
241.51
-
Buckholt Scouts Programme Costs
914.58
515.99
Buckholt Scouts Camps & Events Costs
8,595.17
8,109.48
Buckholt Scouts Other Expenditure
101.02
1,404.94
Glyn Scouts Programme Costs
1,307.30
1,302.15
Glyn Scouts Camps & Events Costs
7,259.20
7,436.31
Glyn Scouts Other Expenditure
5.80
37.03
Intrepid ESU Programme Costs
5,351.61
3,327.66
Intrepid Camp Administration Costs
942.10
-
Intrepid Camp Equipment Costs
1,041.04
865.57
Intrepid Leader Training Costs
493.95
-
Intrepid Camp Transport Costs
3,345.16
5,633.79
Intrepid Camp Activity Costs
10,988.74
6,920.89
Intrepid Camp Food Costs
4,263.54
4,018.01
Intrepid Camp Other Costs
-
1,012.00
Intrepid Camp Accommodation Costs
4,172.35
2,078.70
Intrepid ESU Group & HQ Contribution
11,250.00
10,312.50
Intrepid ESU Administration Costs
115.53
-

22 Apr 2024 Page 15 of 33

1st Shirley Scout Group Year End Accounts 1st Shirley Scout Group

Notes 3 and 4 ; Analysis of Incoming Resources and Expenditure

2024
2023
Intrepid ESU Equipment Purchases & Maintenance
2,058.56
712.25
Intrepid ESU Bad Debt Write Off
-
178.16
Total Section Scouting Activities
63,481.61
56,564.34
Total Scouting Activities
80,681.05
73,971.99
Vehicle Costs
Trailer Depreciation
400.00
400.00
Minibus Depreciation
3,199.00
5,563.00
Fuel Costs
2,995.76
2,129.43
Vehicle Repairs and Maintenance
1,958.36
1,994.91
Vehicle Insurance
1,507.28
1,578.00
Other Transport Costs
-
50.00
Total Vehicle Costs
10,060.40
11,715.34
Total Expenditure on Charitable Activities
90,741.45
85,687.33
Expenditure on Managing & Administering The Charity Expenditure on Managing & Administering The Charity
HQ Building Costs
Electricity
1,612.79
1,530.12
Gas
4,022.21
3,476.96
Water
694.32
511.30
Refuse Collection
1,350.88
1,239.63
Telephone
-
372.57
Cleaning
2,893.39
2,792.73
HQ Insurance
3,974.42
3,442.83
Ground Rent
60.00
60.00
Building Repair & Maintenance
4,193.16
1,799.72
Other HQ Costs
13.50
-
Total HQ Building Costs
18,814.67
15,225.86
Administration Costs
Accounting Fees
1,901.56
1,502.12
General Insurances
691.84
1,182.83
Licences
114.00
53.35
Digital Comms
180.00
353.05
Administration
298.45
202.26
AGM
91.80
51.97
Awards
180.00
-
Total Administration Costs
3,457.65
3,345.58
Total Expenditure on Managing & Administering The Charity
22,272.32
18,571.44
Total Resources Expended
113,013.77
104,258.77
Net Movement In Funds
1,750.35
(4,770.11)

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1st Shirley Scout Group Year End Accounts 1st Shirley Scout Group

Note 5 Support Costs

1st Shirley Scout Group For the year ended 31 March 2024

Support costs have not been analysed and pro-rated across activities.

22 Apr 2024 Page 17 of 33

1st Shirley Scout Group Year End Accounts 1st Shirley Scout Group

Note 6 Trustee Expenses and Fees

1st Shirley Scout Group For the period 1 April 2023 to 31 March 2024

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. Expenses were incurred in respect of building maintenance, administration, equipment purchases, and scouting activities.

CONTACT 2024 2023 TYPE
Adrian Butterworth (3,816.32) (4,549.65) Expense
Andy Baynes (9,674.78) (9,615.93) Expense
Bob Fear (2,719.64) (2,669.02) Expense
Chris Davis (1,874.06) (1,635.30) Expense
Christina Widdop (48.00) (138.43) Expense
Claire Fear (2,271.28) (2,731.99) Expense
Martin Attwood (2,961.45) (3,269.40) Expense
Mike Fear (85.22) (203.62) Expense
Naomi Davis (8,087.56) (6,335.19) Expense
Sarah McQueen (457.15) (481.14) Expense
Steve Bown (2,731.82) (3,589.13) Expense
Tony Fitzgerald (1,464.38) (267.02) Expense
Total (36,191.66) (35,485.82)

22 Apr 2024 Page 18 of 33

1st Shirley Scout Group Year End Accounts 1st Shirley Scout Group

Note 6.2 Independent Examiner Fees

1st Shirley Scout Group For the year ended 31 March 2024

The following fees were paid for the statutory external scrutiny of accounts and other services provided by the independent examiner:

2023 2022
Independent Examiner’s Fees £0 £0
Other fees for advice, consultancy, & accountancy £0 £0
Total amount paid £0 £0

22 Apr 2024 Page 19 of 33

1st Shirley Scout Group Year End Accounts 1st Shirley Scout Group

Note 7 Paid Employees

1st Shirley Scout Group For the year ended 31 March 2024

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.

22 Apr 2024 Page 20 of 33

1st Shirley Scout Group Year End Accounts 1st Shirley Scout Group

Note 8 Grantmaking

1st Shirley Scout Group For the year ended 31 March 2024

1. Note 8 Grantmaking

The Group has not made any grants to individuals or institutions.

22 Apr 2024 Page 21 of 33

1st Shirley Scout Group Year End Accounts 1st Shirley Scout Group

Note 9 Tangible Fixed Assets

1st Shirley Scout Group For the year ended 31 March 2024

HQ
Building		 Minibus
CP03		 Minibus
GY63		 Minibus
GV13		 Box
Trailer		 Canoe
Trailer		 Total
Cost
Opening Balance £12,882 £16,156 £10,365 £15,995 £3,960 £2,500 £61,858
Additions £0 £0 £0 £0 £0 £0 £0
Disposals £0 £16,156 £0 £0 £0 £0 £16.156
Closing Balance £12,882 £0 £10,365 £15,995 £3,960 £2,500 £45,702
Depreciation
Opening Balance £0 £16,156 £10,365 £3,199 £1,600 £2,500 £33,820
Charge In Year £0 £0 £0 £3,199 £400 £0 £3,599
Disposals £0 £16,156 £0 £0 £0 £0 £16,156
Closing Balance £0 £0 £10,365 £6,398 £2,000 £2,500 £21,263
Net Book Value £12,882 £0 £0 £9,597 £1,960 £0 £24,439

22 Apr 2024 Page 22 of 33

1st Shirley Scout Group Year End Accounts 1st Shirley Scout Group

Note 10 Investment Assets

1st Shirley Scout Group For the year ended 31 March 2024

The Group currently holds no fixed asset investments. See Note 12 to these accounts regarding cash held at bank as a short term investment.

22 Apr 2024 Page 23 of 33

1st Shirley Scout Group Year End Accounts 1st Shirley Scout Group

Note 11 Debtors and Prepayments

1st Shirley Scout Group For the year ended 31 March 2024

1st Shirley Scout Group
For the year ended 31 March 2024
2024 2023
Debtors and Prepayments
Group Debtors (Accounts Receivable) 1,430.50 255.15
Group Prepayments 4,024.61 4,396.50
Section Prepayments 2,389.24 147.00
Intrepid Prepayments 1,530.23 560.00
Total Debtors and Prepayments 9,374.58 5,358.65

All debtors and prepayments fall due within one year.

22 Apr 2024 Page 24 of 33

1st Shirley Scout Group Year End Accounts 1st Shirley Scout Group

Note 12 Short Term Investments

1st Shirley Scout Group For the year ended 31 March 2024

Analysis of Deposits

2023 2022
Scout Association Short term Investment Service £0 £0
Other Deposits £0 £0
Total £0 £0

22 Apr 2024 Page 25 of 33

1st Shirley Scout Group Year End Accounts 1st Shirley Scout Group

Note 13 Cash In Bank and At Hand

1st Shirley Scout Group For the year ended 31 March 2024

Note 13 Cash In Bank and At Hand
1st Shirley Scout Group
For the year ended 31 March 2024		 Note 13 Cash In Bank and At Hand
1st Shirley Scout Group
For the year ended 31 March 2024
2024
2022
Analysis of Deposits
Bank Current Accounts
Current Account
2,170.31
802.86
Membership Account
3,946.50
4,106.80
Minibus Account
21,566.00
17,967.00
Reserve Account
50,000.00
50,000.00
Pine Account
189.08
194.85
Willow Account
397.00
527.87
Bengal Account
1,454.41
1,174.82
Punjab Account
330.23
5.00
Buckholt Account
2,023.86
3,756.25
Glyn Account
1,052.89
1,639.65
Intrepid Account
26,713.49
6,892.53
Total Bank Current Accounts
109,843.77
87,067.63
Cash In Hand
Group Cash Account
49.36
49.36
Glyn Cash
82.25
82.25
Intrepid Cash Account
89.25
62.03
Total Cash In Hand
220.86
193.64
Total Deposits
110,064.63
87,261.27

22 Apr 2024 Page 26 of 33

1st Shirley Scout Group Year End Accounts 1st Shirley Scout Group

Note 14 Creditors

1st Shirley Scout Group For the year ended 31 March 2024

Note 14 Creditors
1st Shirley Scout Group
For the year ended 31 March 2024
2024 2023
Analysis of Creditors
Loans and Overdrafts - -
Group Creditors - -
Section Creditors - (2,822.78)
Intrepid Creditors - (5,076.78)
Accruals - -
Income in Advance (2,582.00) -
Total Creditors (2,582.00) (7,899.56)

22 Apr 2024 Page 27 of 33

1st Shirley Scout Group Year End Accounts 1st Shirley Scout Group

Note 15 Funds Breakdown

1st Shirley Scout Group For the year ended 31 March 2024

Note 15 Funds Breakdown
1st Shirley Scout Group
For the year ended 31 March 2024		 Note 15 Funds Breakdown
1st Shirley Scout Group
For the year ended 31 March 2024
2024
2022
Funds Breakdown
Restricted Funds
Building Maintenance
-
-
Total Restricted Funds
-
-
Unrestricted Funds
Buildings Fund
(12,882.00)
(12,882.00)
Vehicle Replacement Fund
(21,263.00)
(17,664.00)
Sections Fund
(3,244.10)
(2,618.37)
Intrepid Fund
(2,598.30)
(2,437.78)
General Fund
(74,521.35)
(77,156.25)
Total Unrestricted Funds
(114,508.75)
(112,758.40)
Total Funds
(114,508.75)
(112,758.40)

22 Apr 2024 Page 28 of 33

1st Shirley Scout Group Year End Accounts 1st Shirley Scout Group

Note 16 Transactions with Related Parties

1st Shirley Scout Group For the year ended 31 March 2024

During the financial year the Group has entered into no transactions with related parties in respect of remuneration or benefits, loans or other transactions.

22 Apr 2024 Page 29 of 33

1st Shirley Scout Group Year End Accounts 1st Shirley Scout Group

Note 17 Additional Disclosures

1st Shirley Scout Group For the year ended 31 March 2024

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 Board of Trustees. The Unit has a Partnership Agreement with 1st 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.

22 Apr 2024 Page 30 of 33

1st Shirley Scout Group Year End Accounts 1st Shirley Scout Group

Intrepid ESU Income & Expenditure

1st Shirley Scout Group For the year ended 31 March 2024

Intrepid ESU Income & Expenditure
1st Shirley Scout Group
For the year ended 31 March 2024		 Intrepid ESU Income & Expenditure
1st Shirley Scout Group
For the year ended 31 March 2024
2024
2023
Income & Expenditure
Income
Intrepid ESU Subs Income
14,683.50
13,193.00
Intrepid ESU Programme Income
2,480.00
2,531.20
Intrepid ESU Camps & Events Income
27,019.60
18,969.61
Total Income
44,183.10
34,693.81
Expenditure
Intrepid ESU Group & HQ Contribution
11,250.00
10,312.50
Intrepid ESU Programme Costs
5,351.61
3,327.66
Intrepid ESU Equipment Purchases & Maintenance
2,058.56
712.25
Intrepid ESU Administration Costs
115.53
-
Intrepid ESU Bad Debt Write Off
-
178.16
Intrepid Leader Training Costs
493.95
-
Intrepid Camp Food Costs
4,263.54
4,018.01
Intrepid Camp Accommodation Costs
4,172.35
2,078.70
Intrepid Camp Transport Costs
3,345.16
5,633.79
Intrepid Camp Activity Costs
10,988.74
6,920.89
Intrepid Camp Equipment Costs
1,041.04
865.57
Intrepid Camp Administration Costs
942.10
-
Intrepid Camp Other Costs
-
1,012.00
Total Expenditure
44,022.58
35,059.53
Surplus / Deficit
160.52
(365.72)

22 Apr 2024 Page 31 of 33

1st Shirley Scout Group Year End Accounts 1st Shirley Scout Group

Intrepid ESU Balance Sheet

1st Shirley Scout Group For the year ended 31 March 2024

Intrepid ESU Balance Sheet
1st Shirley Scout Group
For the year ended 31 March 2024		 Intrepid ESU Balance Sheet
1st Shirley Scout Group
For the year ended 31 March 2024
2024
2023
Assets
Current Assets
Group Debtors (Accounts Receivable)
1,430.50
255.15
Intrepid Account
26,713.49
6,892.53
Intrepid Cash Account
89.25
62.03
Intrepid Prepayments
1,530.23
560.00
Total Current Assets
29,763.47
7,769.71
Current Liabilities
Intrepid Income in Advance
26,787.50
-
Intrepid Creditors
-
5,076.78
Total Current Liabilities
26,787.50
5,076.78
Total Assets less Liabilities
2,975.97
2,692.93
2024
2023
Funds
Intrepid Fund
2,598.30
2,437.78
Total Funds
2,598.30
2,437.78

22 Apr 2024 Page 32 of 33

1st Shirley Scout Group Year End Accounts 1st Shirley Scout Group

Independent Examiner's Report to the Trustees of the 1st Shirley Scout Group

1st Shirley Scout Group For the year ended 31 March 2024

I report on the accounts of the Group for the period ended 31st March 2022 which comprise the Statement of Financial Activities, the Balance Sheet and related notes set out on pages 6 - 18.

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:

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

  2. to keep accounting records in accordance with Section 130 of the Charities Act; and

  3. to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act have not been met; or

  4. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Name: S. Frew

Qualification: FCA

Address: 2 Speedwell Close, Rugby, CV23 0SG

Date: 1 July 2023

22 Apr 2024 Page 33 of 33

1st Shirley Scout Group Year End Accounts 1st Shirley Scout Group