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2025-03-31-accounts

Annual Report ; Front Sheet

1st Shirley Scout Group For the year ended 31 March 2025

Registered Charity No. 524602 Group Registration No. 5708

1st Shirley Scout Group Trustees Annual Report and Financial Statements For the Period 1 March 2024 to 31 March 2025

29 Jun 2025 Page 1 of 34

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 2025

President

R Fear

Vice Presidents

G Carter J Fear I Taylor M Lewis B Lane P Thomas

Property Trustees

I Carpenter J Dobinson R Fear

Trustees

A Fitzgerald (Group Lead Volunteer, Ex-Officio) F Shiraz (Chair) W Fitzmaurice (Secretary) C Davis (Treasurer) M Attwood A Baynes M Fear C Fear R Fear

BANKERS

Lloyds Bank 248 Stratford Road Shirley West Midlands B90 3AE

INDEPENDENT EXAMINER

T McElwaine 15 Selborne Gardens Jesmond Newcastle-on-Tyne NE2 1EY

29 Jun 2025 Page 2 of 34

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 2025

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 Trustee Board, 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 Trustee Board 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 Trustee Board exists to support the Group Scout Leader in meeting the responsibilities of the appointments and is responsible for:

•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.

29 Jun 2025 Page 3 of 34

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 2025

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.

29 Jun 2025 Page 4 of 34

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 2025

Group Activities and Performance

The group recorded a total of 130 young people on this year’s census plus another 64 adult members. The group continues to provide fun and interesting activities to our members. Both of our scout sections have been on successful summer camps and participated in various local and national events. A joint beavers & cubs kayaking event took place in Leamington during the last year.

As of March 31st, we had two scout troops, two cub packs and two beaver colonies.

Explorer Unit Achievements & Performance

It's AGM season, so I've pulled together a montage of some of the things that we've done over the past twelve months. Which, looking back on it, has been quite a full year...

We've travelled by foot, by bike, by minibus, by bus, by coach, by jeep, by tube, by train, by RIB, by ferry, by plane – and by horse. We've travelled to the Peak District, to Wales, to the Yorkshire Dales, to Shropshire, to Birmingham, to London, to Jersey, to Norway, to Nepal (and hung around bored in Doha airport in Qatar).

We've walked, we've run, we've climbed, we've surfed, we've cycled, we've skimmed the waves, we've jumped off cliffs, we've swum in the sea, we've kayaked, we've explored cities and vast wildernesses. We've dodged cliffs being dynamited above us, we've crossed bridges across deep ravines. We've cooked food over open fires and Christmas dinners for nearly a hundred people.

We've slept in Scout Huts, in hammocks, in tents, in youth hostels, in hotels, in tea houses, on ferries, on planes. We've participated, we've competed, we've supported sections as leaders and young leaders, we've learnt new skills as Explorers and as adults. We've fallen off bikes, we've thrown up in tents and in the middle of the Himalaya. We've had our sight affected by altitude, we've been injured by a swing ball bat. We've won trophies and endured long walks out from unsuccessful attempts at high passes, beaten back by altitude.

We've cemented old friendships and made new ones. We've earned DofE and Scout Awards. We've mastered squat loos and watched Bond movies at 4,000m.

We've had a great time. We have stories that we can tell when we're old. bit.ly/2425Video

29 Jun 2025 Page 5 of 34

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 2025

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 Trustee Board considers that the Group should hold a sum equivalent to 12 months core running costs, calculated at c.£40,000.

Financial State

The Statement of Financial Activities shows a closing balance of funds of £114,723. This is broadly level with the 113,325 held at 2023-24 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 £69,201, down £3,889 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 Future Plans

1st Shirley Scout Group For the year ended 31 March 2025

The trustees have reviewed and discussed the plans for the Group for the next financial year.

In the next 12 months the Trustees will seek to continue to review and reform the governance of the Group following the Scout Association's Transformation programme to provide improved strategic oversight and direction, while maintaining focus on the effective management of existing facilities and resources to support leaders and all volunteers in the provision of a balanced and exciting programme of scouting activities.

The Trustees will seek opportunities to continue to expand and grow the Group, primarily in the short term through the expansion of member numbers in the Beaver and Cub sections. We will continue to seek new volunteers to support this expansion. Our aim is to ensure that Scouts can be provided to more young people while ensuring the sustainability of existing provision of both weekly section night activities and a wide range of nights away opportunities including full camp experiences.

The Trustees will also commence work on a new longer term strategic plan to provide for long term direction and to allow for the continuing availability of required resources.

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

Section G Declaration

1st Shirley Scout Group For the year ended 31 March 2025

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

Signed on behalf of the Trustees by

F. Shiraz Group Chair July 2025

29 Jun 2025 Page 8 of 34

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 2025

Financial Statements ; Income & Expenditure
Statement
1st Shirley Scout Group
For the year ended 31 March 2025		 Financial Statements ; Income & Expenditure
Statement
1st Shirley Scout Group
For the year ended 31 March 2025		 Financial Statements ; Income & Expenditure
Statement
1st Shirley Scout Group
For the year ended 31 March 2025
2025
2024
Incoming Resources
Voluntary Income
44,934.92
41,017.88
Investment Income
715.20
-
Funds Generating Activity (Fundraising)
75.00
41.87
Charitable Activities(Scouting Activity)
Group Scouting Activity
7,805.50
6,370.80
Section Scouting Activity
68,286.52
64,247.86
Total Charitable Activities (Scouting Activity)
76,092.02
70,618.66
Other Incoming Resources
-
2,610.71
Intrepid ESU Fundraising Income
-
455.00
Total Incoming Resources
121,817.14
114,744.12
Resources Expended
Expenditure on Charitable Activities
Scouting Activities
Group Scouting Activities
16,695.33
17,199.44
Section Scouting Activities
68,416.26
63,669.31
Total Scouting Activities
85,111.59
80,868.75
Vehicle Costs
9,072.84
10,183.03
Total Expenditure on Charitable Activities
94,184.43
91,051.78
Expenditure on Managing & Administering The Charity
HQ Building Costs
22,129.02
19,668.36
Administration Costs
4,203.12
3,457.65
Total Expenditure on Managing & Administering The Charity
26,332.14
23,126.01
Total Resources Expended
120,516.57
114,177.79
Net Movement In Funds
1,300.57
566.33

29 Jun 2025 Page 9 of 34

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

Financial Statements ; Balance Sheet

1st Shirley Scout Group As at 31 March 2025

Financial Statements ; Balance Sheet
1st Shirley Scout Group
As at 31 March 2025		 Financial Statements ; Balance Sheet
1st Shirley Scout Group
As at 31 March 2025
31 MAR 2025
31 MAR 2024
Fixed Assets
Tangible Assets
Box Trailer Cost
3,960.00
3,960.00
Less Accumulated Depreciation on Box Trailer
(2,400.00)
(2,000.00)
Canoe Trailer Cost
2,500.00
2,500.00
Less Accumulated Depreciation on Canoe Trailer
(2,500.00)
(2,500.00)
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
(9,597.00)
(6,398.00)
Buildings
12,882.00
12,882.00
Total Tangible Assets
20,840.00
24,439.00
Total Fixed Assets
20,840.00
24,439.00
Current Assets
Debtors
Group Debtors (Accounts Receivable)
1,533.75
411.75
Total Debtors
1,533.75
411.75
Cash at bank and in hand
Current Account
928.14
1,116.66
Membership Account
2,088.20
3,946.50
Minibus Account
5.00
21,566.00
Reserve Account
5.00
50,000.00
Pine Account
5.00
189.08
Willow Account
5.00
397.00
Bengal Account
5.00
1,454.41
Punjab Account
5.00
330.23
Buckholt Account
2,467.40
2,023.86
Glyn Account
1,181.76
1,052.89
Intrepid Account
14,944.49
24,369.74
Group Cash Account
74.36
49.36
Intrepid Cash Account
96.38
58.88
Glyn Cash
82.25
82.25
32 Day Notice Savings
60,622.84
-
Instant Access Savings Reserve
18,252.36
-
Total Cash at bank and in hand
100,768.18
106,636.86
Prepayments and accrued income
Group Prepayments
7,351.10
4,024.61
Intrepid Prepayments
77,555.04
1,530.23
Section Prepayments
-
2,389.24
Buckholt Prepayments
15.72
-

29 Jun 2025 Page 10 of 34

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

Financial Statements ; Balance Sheet

31 MAR 2025
31 MAR 2024		 31 MAR 2025
31 MAR 2024
Glyn Prepayments
50.00
-
Total Prepayments and accrued income
84,971.86
7,944.08
Total Current Assets
187,273.79
114,992.69
Creditors: amounts falling due withinone year
Group Income in Advance
2,159.50
2,582.00
Intrepid Income in Advance
90,730.99
23,525.00
Buckholt Income In Advance
500.00
-
Historical Adjustment
-
(0.04)
Total Creditors: amounts falling due within one year
93,390.49
26,106.96
Net Current Assets (Liabilities)
93,883.30
88,885.73
Total Assets less Current Liabilities
114,723.30
113,324.73
Net Assets
114,723.30
113,324.73
Funds
Unrestricted Funds
Buildings Fund
12,882.00
12,882.00
Vehicle Replacement Fund
24,862.00
21,263.00
General Fund
69,200.62
73,090.03
Intrepid Fund
2,486.67
2,845.60
Sections Fund
-
3,244.10
Pine Fund
9.15
-
Willow Fund
597.93
-
Bengal Fund
967.30
-
Punjab Fund
502.75
-
Buckholt Fund
2,210.19
-
Glyn Fund
1,004.69
-
Total Unrestricted Funds
114,723.30
113,324.73
Xero Retained Earnings Funds Adjustment
Current Year Earnings
1,300.57
566.33
Retained Earnings
(1,300.57)
(566.33)
Total Xero Retained Earnings Funds Adjustment
-
-

The financial statements were approved by the Trustees on xx June 2024 and signed on their behalf by Signature Name Position Faraz Shiraz Group Chair Chris Davis Group Treasurer

29 Jun 2025 Page 11 of 34

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 2025

Note 1 Basis of Preparation

1.1 Basis of accounting

These financial statements have been prepared in compliance with the Charities SORP (FRS 102) (second edition - October 2019) - Accounting and Reporting by Charities:

the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and the Republic of Ireland (FRS 102), and 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.

1.4 Going Concern

The financial statements are prepared on a going concern basis. The trustees have assessed the County’s ability to continue as a going concern to assure themselves of the validity of this assumption in preparing these accounts, and concluded that they have a reasonable expectations that the charity has adequate resources to continue in operational existence for the foreseeable future. Consequently, the trustees continue to prepare the financial statements on a going concern basis.

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.

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

Notes to the Accounts

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 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 a reasonable value on receipt. Minibuses and trailers are depreciated over their expected useful economic life, being 5 years for minibuses, and 10 years for trailers.

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.

29 Jun 2025 Page 13 of 34

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 2025

Notes 3 and 4 ; Analysis of Incoming Resources and
Expenditure
1st Shirley Scout Group
For the year ended 31 March 2025		 Notes 3 and 4 ; Analysis of Incoming Resources and
Expenditure
1st Shirley Scout Group
For the year ended 31 March 2025		 Notes 3 and 4 ; Analysis of Incoming Resources and
Expenditure
1st Shirley Scout Group
For the year ended 31 March 2025
2025
2024
Incoming Resources
Voluntary Income
Membership Fees
46,737.00
41,488.50
Scout Association Fees
(11,445.00)
(8,316.00)
Donations
1,391.20
970.00
Gift Aid
8,251.72
6,875.38
Total Voluntary Income
44,934.92
41,017.88
Investment Income
Bank Interest
715.20
-
Total Investment Income
715.20
-
Funds Generating Activity (Fundraising)
Hall Hire
75.00
-
Online Fundraising
-
41.87
Total Funds Generating Activity (Fundraising)
75.00
41.87
Charitable Activities(Scouting Activity)
Group Scouting Activity
Equipment Hire
-
400.00
Minibus Usage Charges
4,945.50
3,068.10
Group Camps
2,860.00
2,902.70
Total Group Scouting Activity
7,805.50
6,370.80
Section Scouting Activity
Pine Beavers Subs Income
303.00
195.00
Willow Beavers Subs Income
273.00
193.50
Bengal Cubs Subs Income
319.50
324.00
Bengal Cubs Programme Income
-
250.00
Bengal Cubs Camps & Events Income
3,452.00
55.00
Punjab Cubs Subs Income
345.00
299.50
Punjab Cubs Programme Income
85.50
-
Punjab Cubs Camps & Events Income
162.00
-
Buckholt Scouts Subs Income
1,116.50
1,152.25
Buckholt Scouts Programme Income
130.00
155.00
Buckholt Scouts Camps & Events Income
587.00
9,282.00
Glyn Scouts Subs Income
836.25
1,068.75
Glyn Scouts Programme Income
679.00
164.00
Glyn Scouts Camps & Events Income
11,350.77
6,945.76
Intrepid ESU Subs Income
14,340.50
14,683.50
Intrepid ESU Programme Income
2,625.00
2,460.00

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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

2025
2024
Intrepid ESU Camps & Events Income
31,681.50
27,019.60
Total Section Scouting Activity
68,286.52
64,247.86
Total Charitable Activities (Scouting Activity)
76,092.02
70,618.66
Other Incoming Resources
Other Scouting Income
-
2,610.71
Total Other Incoming Resources
-
2,610.71
Intrepid ESU Fundraising Income
-
455.00
Total Incoming Resources
121,817.14
114,744.12

29 Jun 2025 Page 15 of 34

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

Notes 3 and 4 ; Analysis of Incoming Resources and Expenditure

2025

2024

Resources Expended Resources Expended Resources Expended Resources Expended
Expenditure on Charitable Activities
Scouting Activities
Group Scouting Activities
Subs Paid to Sections
6,283.75
6,566.50
Other Support to Sections
-
366.00
Group Camp Costs
3,307.29
3,892.27
Group Badges / Neckerchiefs
561.66
967.86
Section Badges / Neckerchiefs
1,497.93
1,150.48
Uniforms
-
211.09
Camping Gas
380.00
430.00
Canoeing Equipment
612.00
-
Tent Maintenance
345.00
269.84
Tent Purchase
675.60
1,006.49
Other Equipment Maintenance
-
3.52
Other Equipment Purchases
435.77
432.90
GPS Trackers
470.00
832.08
Leader Training
1,619.79
418.80
Other Scouting Costs
506.54
651.61
Total Group Scouting Activities
16,695.33
17,199.44
Section Scouting Activities
Pine Beavers Programme Costs
437.53
218.01
Pine Beavers Other Expenditure
48.40
-
Willow Beavers Programme Costs
75.07
341.61
Bengal Cubs Programme Costs
412.16
474.83
Bengal Cubs Camps & Events Costs
3,048.65
-
Punjab Cubs Programme Costs
402.42
241.51
Punjab Cubs Camps & Events Costs
78.47
-
Buckholt Scouts Programme Costs
771.39
914.58
Buckholt Scouts Camps & Events Costs
1,017.46
8,595.17
Buckholt Scouts Other Expenditure
98.57
101.02
Glyn Scouts Programme Costs
1,712.45
1,307.30
Glyn Scouts Camps & Events Costs
11,307.76
7,259.20
Glyn Scouts Other Expenditure
-
5.80
Intrepid ESU Programme Costs
3,034.96
5,461.98
Intrepid Camp Administration Costs
999.96
942.10
Intrepid Camp Equipment Costs
1,830.90
1,041.04
Intrepid Leader Training Costs
-
493.95
Intrepid Camp Transport Costs
9,873.35
3,422.49
Intrepid Camp Activity Costs
9,451.00
10,988.74
Intrepid Camp Food Costs
4,421.03
4,263.54
Intrepid Camp Other Costs
960.84
-
Intrepid Camp Accommodation Costs
5,312.30
4,172.35
Intrepid ESU Group & HQ Contribution
11,250.00
11,250.00

29 Jun 2025 Page 16 of 34

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

Notes 3 and 4 ; Analysis of Incoming Resources and Expenditure

2025
2024
Intrepid ESU Administration Costs
15.60
115.53
Intrepid ESU Equipment Purchases & Maintenance
1,855.99
2,058.56
Total Section Scouting Activities
68,416.26
63,669.31
Total Scouting Activities
85,111.59
80,868.75
Vehicle Costs
Trailer Depreciation
400.00
400.00
Minibus Depreciation
3,199.00
3,199.00
Fuel Costs
2,481.47
2,918.43
Vehicle Repairs and Maintenance
1,332.51
1,958.36
Vehicle Insurance
1,659.86
1,707.24
Total Vehicle Costs
9,072.84
10,183.03
Total Expenditure on Charitable Activities
94,184.43
91,051.78
Expenditure on Managing & Administering The Charity
HQ Building Costs
Electricity
1,852.23
1,782.12
Gas
4,712.23
4,706.57
Water
730.61
694.32
Refuse Collection
1,313.20
1,350.88
Cleaning
2,867.70
2,893.39
HQ Insurance
4,024.61
3,974.42
Ground Rent
60.00
60.00
Building Repair & Maintenance
4,374.35
4,193.16
Building Improvements
2,194.09
-
Other HQ Costs
-
13.50
Total HQ Building Costs
22,129.02
19,668.36
Administration Costs
Accounting Fees
2,093.20
1,901.56
General Insurances
701.84
691.84
Licences
156.50
114.00
Digital Comms
976.12
180.00
Administration
93.96
298.45
AGM
37.66
91.80
Awards
80.00
180.00
Other Administration Costs
63.84
-
Total Administration Costs
4,203.12
3,457.65
Total Expenditure on Managing & Administering The Charity
26,332.14
23,126.01
Total Resources Expended
120,516.57
114,177.79
Net Movement In Funds
1,300.57
566.33

29 Jun 2025 Page 17 of 34

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 2025

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

29 Jun 2025 Page 18 of 34

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 2024 to 31 March 2025

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 2025 2024 TYPE
Adrian Butterworth (13,534.09) (3,816.32) Expense
Andy Baynes (16,454.14) (9,674.78) Expense
Bob Fear (2,766.70) (2,719.64) Expense
Chris Davis (2,617.38) (1,874.06) Expense
Christina Widdop - (48.00) Expense
Claire Fear (1,409.76) (2,271.28) Expense
Martin Attwood (2,552.56) (2,961.45) Expense
Mike Fear (47.21) (85.22) Expense
Naomi Davis (13,424.57) (8,087.56) Expense
Sarah McQueen (466.47) (457.15) Expense
Steve Bown (340.00) (2,731.82) Expense
Tony Fitzgerald (552.06) (1,464.38) Expense
Total (54,164.94) (36,191.66)

29 Jun 2025 Page 19 of 34

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 2025

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

2025 2024
Independent Examiner’s Fees £0 £0
Other fees for advice, consultancy, & accountancy £0 £0
Total amount paid £0 £0

29 Jun 2025 Page 20 of 34

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 2025

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.

29 Jun 2025 Page 21 of 34

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

Note 8 Grantmaking

1st Shirley Scout Group For the year ended 31 March 2025

1. Note 8 Grantmaking

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

29 Jun 2025 Page 22 of 34

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 2025

HQ
Building		 Minibus
GY63		 Minibus
GV13		 Box
Trailer		 Canoe
Trailer		 Total
Cost
Opening Balance £12,882 £10,365 £15,995 £3,960 £2,500 £45,702
Additions £0 £0 £0 £0 £0 £0
Disposals £0 £0 £0 £0 £0 £0
Closing Balance £12,882 £10,365 £15,995 £3,960 £2,500 £45,702
Depreciation
Opening Balance £0 £10,365 £6,398 £2,000 £2,500 £21,263
Charge In Year £0 £0 £3,199 £400 £0 £3,599
Disposals £0 £0 £0 £0 £0 £0
Closing Balance £0 £10,365 £9,597 £2,400 £2,500 £24,862
Net Book Value £12,882 £0 £6,398 £1,560 £0 £20,840

29 Jun 2025 Page 23 of 34

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 2025

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

29 Jun 2025 Page 24 of 34

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 2025

1st Shirley Scout Group
For the year ended 31 March 2025
2025 2024
Debtors and Prepayments
Group Debtors (Accounts Receivable) 1,533.75 411.75
Group Prepayments 7,351.10 4,024.61
Section Prepayments - 2,389.24
Intrepid Prepayments 77,555.04 1,530.23
Total Debtors and Prepayments 86,439.89 8,355.83

Group and Section debtors and prepayments fall due within one year. Intrepid prepayments relate to the Nepal 2025 expedition, and fall due in the financial year 2025-26.

29 Jun 2025 Page 25 of 34

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 2025

Analysis of Deposits

2025 2024
Scout Association Short term Investment Service £0 £0
Other Deposits £0 £0
Total £0 £0

29 Jun 2025 Page 26 of 34

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 2025

Note 13 Cash In Bank and At Hand
1st Shirley Scout Group
For the year ended 31 March 2025		 Note 13 Cash In Bank and At Hand
1st Shirley Scout Group
For the year ended 31 March 2025
2025
2024
Analysis of Deposits
Bank Current Accounts
Current Account
928.14
1,116.66
Membership Account
2,088.20
3,946.50
Minibus Account
5.00
21,566.00
Reserve Account
5.00
50,000.00
Pine Account
5.00
189.08
Willow Account
5.00
397.00
Bengal Account
5.00
1,454.41
Punjab Account
5.00
330.23
Buckholt Account
2,467.40
2,023.86
Glyn Account
1,181.76
1,052.89
Intrepid Account
14,944.49
24,369.74
Total Bank Current Accounts
21,639.99
106,446.37
Cash In Hand
Group Cash Account
74.36
49.36
Glyn Cash
82.25
82.25
Intrepid Cash Account
96.38
58.88
Total Cash In Hand
252.99
190.49
Total Deposits
21,892.98
106,636.86

29 Jun 2025 Page 27 of 34

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

Note 14 Creditors

1st Shirley Scout Group

For the year ended 31 March 2025

Note 14 Creditors
1st Shirley Scout Group
For the year ended 31 March 2025
2025 2024
Analysis of Creditors
Loans and Overdrafts - -
Group Creditors - -
Accruals - -
Group Income in Advance (2,159.50) (2,582.00)
Intrepid Income in Advance (90,730.99) (23,525.00)
Total Creditors (92,890.49) (26,107.00)

29 Jun 2025 Page 28 of 34

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 2025

Note 15 Funds Breakdown
1st Shirley Scout Group
For the year ended 31 March 2025		 Note 15 Funds Breakdown
1st Shirley Scout Group
For the year ended 31 March 2025
2025
2024
Funds Breakdown
Unrestricted Funds
Buildings Fund
(12,882.00)
(12,882.00)
Vehicle Replacement Fund
(24,862.00)
(21,263.00)
General Fund
(69,200.62)
(73,090.03)
Sections Fund
-
(3,244.10)
Pine Fund
(9.15)
-
Willow Fund
(597.93)
-
Bengal Fund
(967.30)
-
Punjab Fund
(502.75)
-
Buckholt Fund
(2,210.19)
-
Glyn Fund
(1,004.69)
-
Intrepid Fund
(2,486.67)
(2,845.60)
Total Unrestricted Funds
(114,723.30)
(113,324.73)
Total Funds
(114,723.30)
(113,324.73)

29 Jun 2025 Page 29 of 34

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 2025

During the financial year the Group has entered into no transactions with related parties in respect of remuneration or benefits, or loans. Membership Fees to the Scout Association are paid onwards to Blythe Scout District, being £11,445. This figure was £8,416 in 2023/24, reflecting increases in fees by the Scout Association and Solihull Scout County.

29 Jun 2025 Page 30 of 34

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 2025

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.

29 Jun 2025 Page 31 of 34

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 2025

Intrepid ESU Income & Expenditure
1st Shirley Scout Group
For the year ended 31 March 2025		 Intrepid ESU Income & Expenditure
1st Shirley Scout Group
For the year ended 31 March 2025
2025
2024
Income & Expenditure
Income
Intrepid ESU Subs Income
14,340.50
14,683.50
Intrepid ESU Programme Income
2,625.00
2,460.00
Intrepid ESU Fundraising Income
-
455.00
Intrepid ESU Camps & Events Income
31,681.50
27,019.60
Total Income
48,647.00
44,618.10
Expenditure
Intrepid ESU Group & HQ Contribution
11,250.00
11,250.00
Intrepid ESU Programme Costs
3,034.96
5,461.98
Intrepid ESU Equipment Purchases & Maintenance
1,855.99
2,058.56
Intrepid ESU Administration Costs
15.60
115.53
Intrepid Leader Training Costs
-
493.95
Intrepid Camp Food Costs
4,421.03
4,263.54
Intrepid Camp Accommodation Costs
5,312.30
4,172.35
Intrepid Camp Transport Costs
9,873.35
3,422.49
Intrepid Camp Activity Costs
9,451.00
10,988.74
Intrepid Camp Equipment Costs
1,830.90
1,041.04
Intrepid Camp Administration Costs
999.96
942.10
Intrepid Camp Other Costs
960.84
-
Total Expenditure
49,005.93
44,210.28
Surplus / Deficit
(358.93)
407.82

29 Jun 2025 Page 32 of 34

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 2025

Intrepid ESU Balance Sheet
1st Shirley Scout Group
For the year ended 31 March 2025		 Intrepid ESU Balance Sheet
1st Shirley Scout Group
For the year ended 31 March 2025
2025
2024
Assets
Current Assets
Group Debtors (Accounts Receivable)
1
1,533.75
411.75
Intrepid Account
14,944.49
24,369.74
Intrepid Cash Account
96.38
58.88
Intrepid Prepayments
77,555.04
1,530.23
Total Current Assets
94,129.66
26,370.60
Current Liabilities
Intrepid Income in Advance
90,730.99
23,525.00
Total Current Liabilities
90,730.99
23,525.00
Total Assets less Liabilities
1
3,398.67
2,845.60
2025
2024
Funds
Intrepid Fund
2,486.67
2,845.60
Total Funds
2,486.67
2,845.60

1. Includes £912.00 of Non-Intrepid Debtor

Adjusted Debtor Balance = £611.75 Adjusted Total Assets = £2,486.67

29 Jun 2025 Page 33 of 34

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 2025

I report on the accounts of the Group for the period ended 31st March 2024 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: T. McElwaine

Qualification: ICAEW

Address: 15 Selborne Gardens, Jesmond Vale, Newcastle-on-Tyne, NE2 1EY

Date: 29th June 2025

29 Jun 2025 Page 34 of 34

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