## **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** 22 Apr 2024 Page 1 of 33 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: - •The maintenance of Group property - •The raising of funds and the administration of Group finance;The insurance of persons, propertyand equipment - •Group public occasions - •Assisting in the recruitment of leaders and other adult support;Appointing any sub committees thatmay 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. 22 Apr 2024 Page 3 of 33 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. 22 Apr 2024 Page 4 of 33 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. 22 Apr 2024 Page 6 of 33 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 22 Apr 2024 Page 7 of 33 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: - 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** ## 2.1 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 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 22 Apr 2024 Page 11 of 33 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** 22 Apr 2024 Page 13 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**| |---|---|---| |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)**||| 22 Apr 2024 Page 16 of 33 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: - 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: 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