BLENHEIM SCOUT GROUP ACCOUNTS Year ended 31st March 2025 Charity Number 800528
BLENHEIM SCOUT GROUP FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2025 CONTENTS Legal and Administrative Information Trustees' annual report Independent Examiner's Report Statement of financial activities Balance sheet Notes to the Accounts PAGE 2 3 to 5 6 7 8 9 to 14 -1.
BLENHEIM SCOUT GROUP Legal and administrative information YEAR ENDED 31 MARCH 2025 Status Blenheim Scout Group is a registered charity governed by its constitution. Charity number 800528. TRUSTEES Steve Weeks Louise Hall Jill Paddock Richard Lewis Steven Paddock Chair Registered Office 8 Bourton Walk Bristol BS13 7AL Independent Examiners Jacob Trowbridge MAAT Bristol Community Accountants CIC The Park, Daventry Road, Knowle Bristol BS4 1DQ Bankers Lloyds TSB 25 Gresham Street London EC2V 7HN -2-
BLENHEIM SCOUT GROUP TRUSTEES' REPORT YEAR ENDED 31 MARCH 2025 The Trustees present their report and the unaudited financial statements of the charity for the year ended 31 March 2025. Reference and administrative information set out on page 1 forms part of this report. The financial statements comply with the Charities Act 2011 and Accounting and Reporting by Charities: 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) (effective 1 January 2019). Structure, Governance and Management Organisation The Trustees are appointed or reappointed annually at AGM normally held in September. Objectives and activities Objects of the Charity The objects of the group shall be 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 the local, national and international communities. Public benefit In shaping the objectives for the year and planning activities, the trustees have considered the Charity commission's guidance on public benefit, including the guidance 'public benefit: running a charity (PB2)'. Review of activities & summary of main objectives The Scout Association has recently completed the structure and roles within the association. This has been implanted nationally. The only changed for us at Blenheim has been the title changes of our leaders. They have been replaced with Team Member, Team Leader or Lead Volunteer. An example being Group Scout Leader is now Lead Volunteer. There have been no other changes that has had any effect on us. The three sections Beavers, Cubs and Scouts have seen an increase in members as the groups starts to regrow. All three sections as above have been taking part in a variety of activities from crafts, cooking and varied sporting activities both on site and off site. Having the minibuses is a great advantage as we can take our members to experience different activities. This has been to Bristol Docks and Woodhouse Park a scout national site in North Bristol. The three sections do make great use of the green space at our HQ where we do have backwoods cooking and skills which all sections enjoy taking part. - 3 -
BLENHEIM SCOUT GROUP TRUSTEES' REPORT YEAR ENDED 31 MARCH 2025 The Beaver and Cubs section had a joint weekend away in North Bristol where they took part in many on site activities like archery and team skills. They all enjoyed this being together and making new friends. We have a great team of parents on hand to always help with any section that may need it. The group will continue to thrive as we have an amazing, dedicated leadership team giving their time to develop our young people's lives and opportunity. Blenheim Scout Group continues to go from strength to strength and we look forward to a positive future. Reserves policy and risk management Although at present the trustees have no formal policy, they intended to maintain and build on our unrestricted reserves to cover expenditure of between 3-6 months. Based on current year expenditure, the trustees estimate this to be in the region of £8,000 - £15,000. At present Blenheim Scouts have £96,365 unrestricted reserves less £52,757 held as tangible assets and therefore £43,608 available as 'free reserves' (2024: 39,834). The trustees have examined the major risks to which the charity is exposed and systems have been established to mitigate those risks. These procedures will be periodically reviewed to ensure that they still meet the needs of the charity. Trustees' responsibilities in relation to the financial statements The law applicable to charities in England and Wales requires the charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, of the charity for that period. In preparing the financial statements, the trustees are required to:- • select suitable accounting policies and then apply them consistently; • observe the methods and principles in the applicable Charities SORP; • make judgements and estimates that are reasonable and prudent; and • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business. •I state whetherapplicable accounting standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements; The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the governing document. They are also responsible for safeguarding the assets of the charity and taking reasonable steps for the prevention and detection of fraud and other irregularities. The trustees are also responsible for the contents of the trustees' report, and the statutory responsibility of the Independent Examiner in relation to the trustees' report is limited to examining -4-
BLENHEIM SCOUT GROUP TRUSTEES' REPORT YEAR ENDED 31 MARCH 2025 the report and ensuring that, on the face of the report, there are no material inconsistencies with the figures disclosed in the financial statements. The financial statements have been prepared implementing the Statement of Recommended Practice for Accounting and Reporting by Charities 2015 applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). Approved by the trustees and signed on their behalf by: D R Lewis J Paddock Date 14/12 125 -5 -
BLENHEIM SCOUT GROUP Independent Examiner's Report to the Trustees YEAR ENDED 31 MARCH 2024 I report on the accounts of the charity for the Year ended 31st March 2025 which are set out on pages Responsibilities and basis of report As the charity trustees of the charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act'). I report in respect of my examination of the charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. Independent examiner's statement I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: • accounting records were not kept in respect of the Trust as required by section 130 of the Act; or : the accounts do not accord with those records; or the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair view which is not a matter considered as part of an independent examination. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Jacob Trowbridge MAAT ...M Bristol Community Accountants CIC The Park Daventry Road, Knowle Bristol BS4 1DQ Date 18/12/2025 - 6-
BLENHEIM SCOUT GROUP STATEMENT OF FINANCIAL ACTIVITIES (including Income and Expenditure Account) YEAR ENDED 31 MARCH 2025 Unrestricted Funds Restricted Funds Total Funds Total Funds 2025 2024 Income and Endowments from: Donations and Legacies Charitable Activities Other Trading Activities Other Income Total Expenditure On: Charitable activities Other Total resources expended 3 4 5 12,127 14,674 - 26,817 16 12,127 14,674 : 26,817 39 6,857 17,294 3,200 27,390 8 20,792 4,671 25,463 : Net income/(expenditure) Total funds brought forward Total funds Carried Forward 15 1,354 95,011 96,365 20,792 4,671 25,463 1,354 95,011 96,365 24,916 6,436 31,352 (3,962) 98,973 95,011 All of the activities of the charity are classed as continuing The notes on pages 9 to 14 form part of these financial statements As required by paragraph 4.67 of the SORP, the brought forward and carried forward funds above have been agreed to the Balance Sheet. - 7-
BLENHEIM SCOUT GROUP BALANCE SHEET YEAR ENDED 31 MARCH 2025 Note 2025 Fixed assets Tangible assets Current assets Cash at bank and in hand 13 52,757 2024 € 55,177 reditors : Amounts fallin Jue within one yea Net current assets or liabilities Total net assets or liabilities The Funds of the Charity Unrestricted funds 14 44,784 44,784 (1,176) 40,909 40,909 43,608 96,365 (1,075) 39,834 95,011 15 96,365 96,365 95,011 95,011 These financial statements were approved by the trustees on. 14 1 2/ 25. and are signed on their behalf by: R Lewis faddock. The notes on pages 9 to 14 form part of these financial statements - 8-
BLENHEIM SCOUT GROUP NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2025 Basis of Preparation a) These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective from 1 January 2019) - (Charities SORP(FRS 102)) and with the Charities Act 2011. c) Due to the level of reserves as at 31 March 2025, the trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern. The charity constitutes a public benefit entity as defined by FR5102. 2 Accounting Policies a) Income from donations is included in income and endowments when these are receivable, except as follows: i) When donors specify that donations given to the charity must be used in future accounting periods, the income is deferred until those periods. il) When donors impose conditions which have to be fulfilled before the charity becomes entitled to use such income, the income is deferred until the pre-condition have been met. b) Expenditure is recognised in the period in which they are incurred. Expenditure includes attributable VAT which cannot be recovered. Most expenditure is directly attributable to specific activities, and have been included in those cost categories. Support cost have been allocated 100% towards the charitable activities of the charity. d) Depreciation is calculated so as to write off the cost of an asset in equal instalments over their estimated useful economic lives as follows: Freehold land & Buildings Fixtures and Fittings Equipment Motor Vehicles 50 Years 5 Years 5 Years 10 Years Items of equipment over £450 are capitalised Unrestricted funds can be used in accordance with the charitable objects at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. g) The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently recognised at amortised cost using the effective interest method h) The charity operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charitable company in an independently administered fund. Pension costs charged in the financial statements represent the contribution payable by the charitable company during the year. - 9-
BLENHEIM SCOUT GROUP NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2025 Income and Endowments From: Donations and legacies Unrestricted Funds € 16 16 Restricted Funds - Total Funds 2025 16 16 Total Funds 2024 39 39 4 Fundraising Donations and legacies prior year - all unrestricted Charitable Activities 5 7 Camps Subscriptions Charitable Activities prior year - all unrestricted Trading Income Transport Hire Scout Shop HQ Hire Miscellaneous Trading income prior year - all unrestricted Government grants Unrestricted Restricted Funds Funds 6,072 6,055 : 12,127 Unrestricted Restricted Funds Funds € 13,300 - 1,040 334 14,674 Total Funds Total Funds 2025 2024 € 6,072 6,055 1,672 5,185 12,127 6,857 Total Funds • Total Funds 2025 2024 13,300 - 1,040 334 16,789 30 355 120 14,674 17,294 The charity receives government grants, defined as funding from Bristol City Council to fund charitable activities. The total value of such grants in the period ending 31 March 2025 was Enil (2024: Enil). There are no unfulfilled conditions or contingencies attaching to grants in the year ended 31 March 2025. Other Income Unrestricted Funds Restricted Funds € Total Funds Total Funds 2025 2024 € Sale of asset 3,200 - 10-
BLENHEIM SCOUT GROUP NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2025 Expenditure on: 8 Charitable activities Unrestricted Restricted Funds Funds Salaries Camps Equipment & Materials Transport Costs Uniforms & Badges Activities Capitation Site Development & Maintenance HQ Costs Advertising, Promotion & Website Miscellaneous Depreciation 3,153 1,251 5,210 373 1,905 3,045 - 1,642 360 584 3,269 20,792 Charitable Activities prior year ~ all unrestricted Other Independent Examination Insurance Unrestricted Restricted Funds Funds € 1,170 3,501 4,671 : 10 Other prior year - all unrestricted Net incoming resources for the year This is stated after charging: Depreciation Independent Examiners Fee 2025 3,269 1,170 - 11" Total Funds 2025 Total Funds 2024 3,153 1,251 5,210 373 1,905 3,045 - 1,642 360 584 3,269 20,792 1,445 1,568 5,810 345 1,398 2,900 2,436 4,778 - 1,142 3,094 24,916 Total Funds Total Funds 2025 2024 1,170 3,501 4,671 1,075 5,361 6,436 2024 3,094 1,075
BLENHEIM SCOUT GROUP NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2025 11 Key personel The key management personnel of the charity comprise the board of trustees & the Chief Executive Officer. There were no employees during the year and therefore, total employee benefits of key management personnel, during the year, total Enil (2024: Enil). 12 Taxation The charity is exempt from corporation tax on its charitable activities. 13 Tangible fixed assets Freehold & Buildings 87,310 Motor Vehicles 13,176 Equipment Total Cost At 1 April 2024 Additions At 31 March 2025 Depreciation At 1 April 2024 Charge forthe year At 31 March 2025 Net book value At 31 March 2025 At 31 March 2024 14 Creditors: amounts falling due within one year 87,310 13,176 20,144 849 20,993 120,630 849 121,479 33,455 1,777 35,232 11,854 1,322 13,176 20,144 170 20,314 65,453 3,269 68,722 52,078 53,855 679 1,322 52,757 55,177 Accruals 2025 € 1,176 1,176 2024 1,075 1,075 -12-
BLENHEIM SCOUT GROUP NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2025 15 Analysis of charitable funds Unrestricted funds General funds Total funds At 01-Apr 2024 € 95,011 95,011 Incoming resources € 26,817 26,817 Outgoing resources € (25,463) (25,463) Transfers At 31-Mar 2025 € 96,365 96,365 16 Analysis of charitable funds - previous year, as required by paragraph 4.2. of the SORP Unrestricted Restricted Funds Funds € Total Funds 2024 Income and Endowments from: Donations and Legacies Charitable Activities Other Trading Activities Other Income Total Expenditure On: Charitable activities Other Total resources expended Net income/(expenditure) Total funds brought forward Total funds Carried Forward 39 6,857 17,294 3,200 27,390 24,916 6,436 31,352 (3,962) 98,973 95,011 : - - 39 6,857 17,294 3,200 27,390 24,916 6,436 31,352 (3,962) 98,973 95,011 - 13-
BLENHEIM SCOUT GROUP NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2025 17 Trustee expenses The charity trustees were not paid or received any other benefits from employment with the charity in the year (2024: Enil) neither were they reimbursed expenses during the year (2024: Enil). No charity trustee received payment for professional or other services supplied to the charity (2024: Enil). 18 Related Party transactions There were no other related party transactions during the year (2024: £Nil) 19 Breakdown of Group Income & Expenditure Income cubs Camps Subs Activities and trips Miscellaneous TOTAL Expenditure Equipment & materials Capitation Activities & Trips Camps Uniform and Badges First Aid Course NET INCOME Tuesday Scouts 1,680 - 209 1,889 73 945 533 - 30 1,581 308 Beavers 780 1,710 200 100 2,790 417 - 1,286 1,246 124 3,073 1283] 965 2,665 92 - 3,722 761 1,155 524 1,682 4,371 (6491 - 14-