21[st] Warrington (1[st] Appleton) Scout Group
Trustee’s Annual Report
For the period 1[st] January 2023 – 31[st] December 2023
Section A Reference and administration details
Charity name 21[st] Warrington West (1[st] Appleton) Scout Group Other names the charity is known by -//- Registered charity number (if any) 702874 HQ registration number 10014246 Charity’s principal address The Scout Hall Dudlow Green Road, Appleton Warrington, WA4 5EQ
Names of the charity trustees who manage the charity:
Trustee Name Position Dates acted if not for year Charlie Mitchell Chair Stephen Cummings Secretary/Group Lead Volunteer Paul Carey Trustee Simon O'Hara Trustee Alex Green Trustee Julie King Trustee Dawn MacDonald Trustee Claire Gladman Trustee Resigned 15[th] February 2023 Linda Paginton Treasurer Ian Paginton Trustee
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21[st] Warrington (1[st] Appleton) Scout Group
Section B Structure, governance and management
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.
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 (formerly known as Group Executive Committee), the members of which are the ‘Charity Trustees’ of the Scout Group which is an educational charity. As charity trustees they are responsible for complying with legislation applicable to charities. This includes the registration, keeping proper accounts and making returns to the Charity Commission as appropriate.
The Trustee Board consists of the Chair, Treasurer and seven Trustees and meets every four months.
Members of the Trustee Board complete 'Being a Scouts Trustee’ learning within the first six months of joining the Board.
This Group Trustee Board exists to make sure the charity is well-managed, risks are assessed and mitigated, building and equipment are in good working order, and everyone follows legal requirements and the organisation’s policies and rules. Their support helps other volunteers run high quality and safe programmed that gives young people skills for life.
Risk and Internal Control
The Group Trustee Board has identified the major risks to which they believe the Group is exposed, these have been reviewed and systems have been established to mitigate against them. The main areas of concern that have been identified are:
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Damage to the building, property and equipment. The Group request the correct use of buildings, property and equipment from members and other hosted organisations such as the Explorer Units, Guide Groups and other ad hoc users. The Group has sufficient buildings and contents insurance in place to mitigate against permanent loss. The building rebuild cost is reassessed every 3 years and was last completed in 2021. The Assets were reviewed, documented and costed for insurance renewal. In the event of damage to the property restricting use, arrangements would be sought with other local facilities for temporary use e.g., Parish Halls, other Scout Groups, School halls.
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Injury to leaders, helpers, supporters and members. The Group through the capitation fees contributes to the Scout Associations national accident insurance policy. Risk Assessments are undertaken before all activities. The Group takes out additional Personal Accident, Medical Expenses insurance to cover adult helpers who are not members of The Scout Association.
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Reduced income from fund raising. The Group is primarily reliant upon income from subscriptions and fundraising. The Group does hold a small reserve to ensure the continuity of activities should there be a major reduction in income. Fundraising is a regular activity towards projects e.g., building improvements or special camps.
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21[st] Warrington (1[st] Appleton) Scout Group
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Membership Subscriptions. The Committee annually reviews the level of Membership Subscriptions to increase the income to the Group. An increase was last made with effect from March 2023 from £120pa to £140pa.
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Reduction or loss of leaders. The Group is totally reliant upon volunteers to run and administer the activities of the Group. If there was a reduction in the number of leaders to an unacceptable level in a particular section or the Group as a whole then there would have to be a contraction, consolidation or closure of a section. In the worst-case scenario, the complete closure of the Group would have to be considered.
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Reduction or loss of members. The Group provides activities for young people aged 6 to 14. If there was a reduction in membership in a particular section or the Group as a whole then there would have to be a contraction, consolidation or closure of a section. In the worst-case scenario, the complete closure of the Group would have to be considered. Given the high volume of new housing in the south Warrington area, this is a very low risk.
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The Group has in place systems of internal controls that are designed to provide reasonable assurance against material mismanagement or loss; these include two signatories for all payments and comprehensive insurance policies to ensure that insurable risks are covered.
Section C Objectives and activities
The Purpose of Scouting
Scouting exists to actively engage and support young people in their personal development, empowering them to make a positive contribution to society.
The Values of Scouting
As Scouts we are guided by these values:
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Integrity - We act with integrity; we are honest, trustworthy and loyal.
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Respect - We have self-respect and respect for others.
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Care - We support others and take care of the world in which we live.
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Belief - We explore our faiths, beliefs and attitudes.
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Co-operation - We make a positive difference; we co-operate with others and make friends.
The Scout Method
Scouting takes place when young people, in partnership with adults, work together based on the values of Scouting and:
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enjoy what they are doing and have fun
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take part in activities indoors and outdoors
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learn by doing
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share in spiritual reflection
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take responsibility and make choices
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undertake new and challenging activities
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make and live by their Promise.
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21[st] Warrington (1[st] Appleton) Scout Group
Summary of the main activities in relation to these objects:
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Running of Section and Group activities and events (weekly meetings, hikes, camps, jamborees, parades and fundraising events)
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Management of Group premises and equipment, including stores
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Managing appointments and safeguarding within the Group
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Management of link with Explorer Scouts and Girl Guide Groups using the facilities
The Group meets the Charity Commission's public benefit criteria under both the advancement of education and the advancement of citizenship or community development headings.
Section D Achievements and performance
Summary of the main achievements of the charity during the year.
Resources: A survey of the hall roof had been carried out to check the condition and establish if any maintenance work was required due to concerns about the condition. The hall roof does not require replacement, but some remedial work was recommended and this was completed during the year. The outside lighting was updated to be more energy efficient.
Finances: Applied for and received funding from the Co-op Community Fund for the purchase of equipment and in addition a grant from Groundwork towards landscaping around the ramp area. A donation was received which was used to cover the cost of the roof repair.
Fundraising: The Annual Spring Bedding Plant Fundraising (and Community) event was held in May. In December the Christmas plant sales fundraiser was held as well as a Christmas Fair.
International Camp : A group of members attended Kandersteg International Scout Centre (KISC) in Switzerland in 2023. Leading up to this event there were several successful fundraising activities to raise money to enable the trip to proceed.
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21[st] Warrington (1[st] Appleton) Scout Group
Section E Financial Review
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 running costs to cover Electricity, Water, Insurance, Grass Cutting, Cleaning, Fire Extinguisher checks, Administration costs (OSM & Website), Property Maintenance plus a Contingency. The Group held reserves of approximately £10,000 against these items at the 2023 year-end (increased from 2022 levels based on current expenditure levels and the addition of an allowance for property maintenance costs). This is at the level required for operating expenses.
The Group has previously agreed to set aside funds each year towards the future cost of hall and grounds maintenance work (in particular, electrical EICR and PAT certification, trees, flooring replacement and other similar projects) expected to be required on a recurring basis over several years. As at 31 December 2022 the amount set aside was £2,100 and during the year an additional £2,900 was set aside to give a total of £5,000 as at 31 December 2023.
Investment policy and objectives
The Group's Income and Expenditure is very small and consequently the Group does not have sufficient funds to invest in longer-term investments such as stocks and shares. The Group has therefore adopted a low-risk strategy to the investment of its funds. All funds are held in cash using only mainstream banks or building societies.
Quantify and explain any designations:
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Capital towards Projects is kept as Restricted Funds. During 2023 a donation of £1,000 was received and this was used towards the cost of repairs to the hall roof that were undertaken. In addition, a grant of £500 was received which is to be used for landscaping work around the ramp area and the Group received £1,476 from the Co-op Local Community Fund which is to be used on new equipment. Therefore, as at 31 December 2023 the projects restricted funds totalled £1,976.
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International Camp 2023 Funds were kept as Restricted Funds. This major event is now complete. Funds held comprised of Camp fundraising profits and member payments less deposits out to the travel company and expenses incurred in relation to Camp activities. The Camp leadership team and the Group Executive assessed Camp funding and, once all expenses had been met, refunded surplus member payments. Therefore, no funds were held at the yearend in relation to the International Camp.
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During 2021 a donation of £200 was received and this is kept as a Restricted Fund to be used towards new trees and plants.
Details of any funds materially in deficit (circumstances plus steps to eliminate):
- There are no funds in deficit.
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21[st] Warrington (1[st] Appleton) Scout Group
The charity’s principal sources of funds (including any fundraising):
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Membership Subscriptions (£140 per youth member per year from 1 March 2023)
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Annual Bedding and Christmas Plant Sales activity
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Seasonal fairs
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Grant Applications
Section F Other Optional Information
Plans for future periods (details of any significant activities planned to achieve them)
Fundraising is ongoing for:
Short Term 1 -2 years
Medium Term 2 – 5 years
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noise reduction
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improved insulation above the main hall
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landscaping and fencing around the area of the new ramp
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hot water heating system
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Restore driveway from double gates to garage
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building heating
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building permanent campfire pit
Section G Declaration
The Trustees declare that they have approved the Trustees’ report above. Signed on behalf of the charity’s Trustees:
| Full name | Linda Paginton | Full name | Charlie Mitchell |
|---|---|---|---|
| Position | Treasurer | Position | Chair |
| Date | 9 June 2024 | Date | 12/6/24 |
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21[st] Warrington (1[st] Appleton) Scout Group
Treasurer Report for 2023 Accounts
The Scout Group held sufficient assets as at 31[st] December 2023 to meet restricted funds and reserves. The Group had an overall operating loss of £20,492 for the year due to the previously accumulated International Camp funds being used. The assets of the Group include funds which are restricted or reserved and so are not available for general use, at the year-end these restricted/reserved funds were:
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Donation to purchase fruit trees in memory of Sheila Warham, founding Group Scout Master
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Grants towards specific projects (namely from the Co-op Community Fund and Groundwork)
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Reserves for 12 months running costs plus allowance towards certain future essential maintenance projects e.g. electrical certifications.
The cashflow in relation to the International Camp was particularly significant and if this was excluded then the operating loss of £20,492 would become an operating profit of £8,195 (excluding all restricted funds).
| Cashflow for the year ending 31.12.23 | Cashflow for the year ending 31.12.23 | Cashflow for the year ending 31.12.23 | Assets at 31.12.23 | Assets at 31.12.23 | |
|---|---|---|---|---|---|
| Income | £40,342 | Treasurer Account | £10,987 | ||
| Outgoings | £60,834 | OSM Account | £4,584 | ||
| Surplus/(deficit) | (£20,492) | ||||
| Savings Account | £4,967 | ||||
| Equals cash card/funds | £1,027 | ||||
| Total | £21,565 (of which £2,176 is restricted) |
| Unrestricted funds (includes reserves) Grants S Warham donation Total |
£19,389 £1,976 £200 £21,565 |
|---|---|
Capitation We pay a capitation fee to District, County and National Scouting for each active Beaver, Cub and Scout. The 2023 fee was £51.00pp, total £3,672 on our count in January 2023 of 72 active members.
Subscriptions Subscriptions were set to £140 pa from March 2023 and are eligible for Gift Aid. We received £10,585 in subscriptions during 2023. Thank you to everyone for continuing to support the Group.
Gift Aid We claimed £2,033 for the Membership Subscriptions of 2022. In addition, we claimed £25 in respect of International Camp (restricted funds) fundraising/donations and £437.50 in respect of other donations. Gift Aid does not cost you anything and you can claim personal Gift Aid repayments yourself if you pay higher rate tax. Plant Sales The Spring and Christmas plant sales were held and collectively provided a profit of £3,414 in 2023.
Rent The Explorer Scout units run by the District use our Scout Hall as their base and paid £500 rent for the 2023/24 year. The 1[st] Appleton Thorn and 2[nd] Appleton Guide Group also pay rent of £315 pa each (increased from £300 pa each in 2022). We also received £925 from other individuals/organisations renting the hall during the year.
Capital funds We raise funds towards capital projects, these funds are “restricted” i.e. can only be spent on the project they have been donated towards. Future capital projects include noise reduction measures, landscaping and fencing by the ramp, restore driveway to garage, upgrade hot water system, building heating and loft insulation.
Fundraising In 2023 general fundraising was £1,898 and donations were £850. In addition, £1,476 was received from the Coop Community Fund to be used for new equipment, £500 was received from Groundwork for landscaping by the ramp and £1,000 was donated and used to fund the roof repairs.
Maintenance £3,999 was spent in 2023, including £1,299 on roof repairs, £1,056 on weekly cleaning and £372 on new external lighting.
Utilities Electricity £1,513 and Water £369. A new electricity fixed price contract was started in May 2023 and this is due for review in May 2024..
Sections Section funding supports meeting activities and food, camps and badges. Camps are normally run to be selffinancing (with a small surplus for upkeep/renewal of equipment). Overall section income was £6,660 and outgo £9,409.
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21[st] Warrington (1[st] Appleton) Scout Group
International In 2023 a group of members travelled to Switzerland for the International Camp. Funds in relation to this trip were restricted for this specific purpose. International Camp income during the year was £8,118 (participant payments) and outgo £39,726 (tour operator deposits and expenses incurred in connection with the trip). In addition, a few fundraising activities generated a profit of £920 which was also held in restricted funds. At the year end there were no remaining funds in relation to this Camp.
Equipment £245 on leader training and equipment updates/replacements.
Admin/fees Admin costs of £310 include £240 for maintaining our website and £24 for the Online Youth Manager service for section administration. In addition, £216 charges were incurred in the online payment systems used (GoCardless and Equals) mainly due to collecting event fees through OSM (roughly 3% of the fee paid).
Insurance Our provider is Unity Insurance Services. Payments were £1,323 for Building and Contents and £52 for Additional Adult Personal Accident & Medical cover.
Linda Paginton, Treasurer treasurer1@21stwarringtonscouts.org.uk
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21[st] Warrington (1[st] Appleton) Scout Group
21st Warrington West (1st
Appleton)
Scout Group
Accounts for
the year ended 31st December 2023
Accounts kept on Receipts & Payments Basis
| 12/31/2022 | 12/31/2023 | |||||||
|---|---|---|---|---|---|---|---|---|
| £ | £ | |||||||
| Unrestricted | Restricted | Total | Unrestricted | Restricted | Total | |||
| INCOME | ||||||||
| Subscriptions | 8,400.00 | 8,400.00 | 10,585.00 | 0.00 | 10,585.00 | |||
| HMRC Gift Aid | ||||||||
| refund | 2,195.81 | 323.42 | 2,519.23 | 2,246.59 | 0.00 | 2,495.59 | ||
| Bank interest | ||||||||
| (Savings | ||||||||
| Account) | 3.63 | 3.63 | 190.86 | 0.00 | 190.86 | |||
| Operating | ||||||||
| Profit / Loss | ||||||||
| from 100 Club | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |||
| Section | ||||||||
| income - Total | 7,054.01 | 28,250.00 | 35,304.01 | 6,659.90 | 8,118.00 | 14,777.90 | ||
| Fundraising | ||||||||
| (less costs) | ||||||||
| Plant Sales | 8,329.52 | 8,434.43 | ||||||
| Costs | 5,251.50 | 5,020.89 | ||||||
| Nett Plant | ||||||||
| Sales | 3,078.02 | 3,078.02 | 3,413.54 | 3,413.54 | ||||
| General | ||||||||
| Fundraising | 1,929.16 | 1,988.02 | ||||||
| Costs | 0.00 | 90.07 | ||||||
| Nett General | ||||||||
| Fundraising | 1,929.16 | 1,929.16 | 1,897.95 | 1,897.95 | ||||
| Crates Sales | ||||||||
| Costs | ||||||||
| Nett Crate | ||||||||
| Sales | ||||||||
| International | ||||||||
| Camp | 7,400.36 | 1,001.77 | ||||||
| Costs | 1,205.83 | 82.00 |
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21[st] Warrington (1[st] Appleton) Scout Group
Nett International Camp 6,194.53 6,194.53 Donations 1,000.00 1,000.00 Gift contributions CO-OP community fund 1,912.05 1,912.05 Rental Income 1,050.00 1,050.00 Other Income 2,667.00 2,667.00 26,377.63 37,680.00 64,057.63
EXPENDITURE
Capitation fees 3,467.50 3,467.50 Section running costs - Total 8,940.47 11,850.00 20,790.47 Insurance 1,662.61 1,662.61 Property maintenance 6,116.15 6,116.15 Projects - Ramp construction 12,145.99 8,738.85 20,884.84 Projects - LED lighting 1,873.20 1,873.20 Electricity 1,514.78 1,514.78 Water rates 185.33 185.33 Business rates 0.00 0.00 Equipment & training 679.18 679.18 Postage, administration & secretarial 466.65 466.65 GoCardless and Equals fees 72.27 72.27 400.00 400.00 35,650.93 22,462.05 58,112.98 (DEFICIT)/SUR PLUS -9,273.30 15,217.95 5,944.65
| 919.77 | 919.77 | |
|---|---|---|
| 850.00 | 1,500.00 | 2,350.00 |
| 180.00 | 180.00 | |
| 1,476.24 | 1,476.24 | |
| 2,055.00 | 2,055.00 | |
| 0.00 | ||
| 28,078.84 | 12,263.01 | 40,341.85 |
| 3,672.00 | 3,672.00 | |
| 9,409.25 | 39,701.65 | 49,110.90 |
| 1,374.95 | 1,374.95 | |
| 2,774.76 | 3,998.76 | |
| 0.00 | ||
| 0.00 | ||
| 1,512.97 | 1,512.97 | |
| 369.44 | 369.44 | |
| 0.00 | ||
| 245.07 | 245.07 | |
| 309.62 | 309.62 | |
| 216.05 | 240.51 | |
| 19,884.11 | 40,950.11 | 60,834.22 |
| 8,194.73 | -28,687.10 | -20,492.37 |
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21[st] Warrington (1[st] Appleton) Scout Group
ACCUMULATE
D FUNDS
Accumulated funds b/f 22,563.15 13,550.00 36,113.15 10,791.91 31,265.89 42,057.80 Allocation of funds to/from restricted status -2,497.94 2,497.94 0.00 402.55 -402.55 0.00 (Deficit) / Surplus for the year -9,273.30 15,217.95 5,944.65 8,194.73 -28,687.10 -20,492.37 Accumulated funds c/f 10,791.91 31,265.89 42,057.80 19,389.19 2,176.24 21,565.43 BALANCE SHEET Lloyds Original Current Account Lloyds Treasurers Account 1,459.02 13,831.43 15,290.45 9,011.34 1,976.24 10,987.58 Lloyds OSM Account 1,673.76 17,434.46 19,108.22 4,583.76 0.00 4,583.76 Equals Cash Cards 380.62 380.62 997.03 0.00 997.03 Equals Cash Fund 150.00 150.00 30.00 0.00 30.00 Barclays savings account 0.00 0.00 0.00 Lloyds Savings Account 7,128.51 0.00 7,128.51 4,767.05 200.00 4,967.05 10,791.91 31,265.89 42,057.80 19,389.18 2,176.24 21,565.42
Accounts
prepared by:
Linda Paginton Scout Group Treasurer
Independent Examiner
Amy Taylor
FCA (ICAEW)
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21[st] Warrington (1[st] Appleton) Scout Group
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21[st] Warrington (1[st] Appleton) Scout Group
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