## **Treasurer’s** { VW **Report 2024/25** 

**This Photo by Unknown Author is licensed under CC BY-SA** 

19[th] JUNE 2025 

**2[nd] Farnham (Hale) Scout Group Authored by: Ken Allan treasurer@2ndfarnhamscouts.org.uk Presented at AGM 26th June 2025** 

**1** 



**1. Contents 1. Contents ...............................................................................................................2 2. Structure ...............................................................................................................3 3. Group Account ......................................................................................................4 4. Scout Account .......................................................................................................9 5. Cub Account ....................................................................................................... 10 6. Beavers Account ................................................................................................. 11 7. Hazel Mosley Fund (HMF) ................................................................................... 13 8. Outlook for 2025/26 period ................................................................................ 13 9. Appendix 1 – Official finance summary to District ............................................... 14 10. Appendix 2 – Scrutineer’s Statement .................................................................. 17** 

**2** 



## **2. Structure** 

2[nd] Farnham (Hale) Scout Group finances are held in five separate bank accounts. The Group account is the main account which receives membership fees, pays termly amounts to each Section and handles all aspects of hut maintenance and utilities. Major expenditure from the Group account is authorised by the Executive Committee. In addition to the Group account, each Section (Beavers, Cubs and Scouts) has its own individual account. These accounts receive a termly payment from the Group account and are used by the Section Leaders to run the weekly activities, special events and camps. The final account is a special deposit account which contains a legacy amount from the late Hazel Mosley and may be accessed at the discretion of the Group Lead Volunteer (GLV) to fund those members who may otherwise be unable to participate in the activities that are on offer. The Explorer section operates at a District level and as such the finances for this section are not reported as part of the 2[nd] Farnham (Hale) Scout Group accounts. 

**3** 



## **3. Group Account** 

Balance 01-April-2024 

|Bank account<br>Cash<br>**Total**<br>**Income**<br>Hut Hire<br>Subs<br>Donations<br>Wood.Woggle<br>Xmas Trees<br>Carnival<br>AGM<br>Family Camp<br>Equip. sales<br>Jumble sales<br>Misc.<br>TOTAL<br>**Expenditure**<br>Insurance<br>Ground Rent<br>Gas<br>Electricity<br>Water<br>Equipment<br>Hut maint.<br>Section Subs<br>Fees<br>Wood.Woggle<br>Xmas Trees<br>Carnival<br>AGM<br>Family Camp<br>Scout Shop & OSM<br>Leader Training|£12,862.54<br>£     659.39<br>**£13,521.93**<br>2024/25<br>2023/24 (comparison)<br>£  3,760.00<br>£  4,205.00<br>£   9,321.88<br>£  9,176.40<br>£ 10,290.00 (Note 1) £       46.41<br>£  4,325.56<br>£  5,048.27<br>£  4,454.87<br>£  4,070.87<br>£     677.27<br>£     641.30<br>£     129.62<br>£     242.74<br>£     105.96<br>£     100.13<br>£     563.00<br>£     173.00<br>£  1,825.09<br>£          -<br>£          0.00<br>£       6.95<br>£35,453.25<br>£28,683.80<br>2024/25<br>2023/24 (comparison)<br>£  1,019.36<br>£     841.38<br>£     530.00<br>£     397.50<br>£     833.29<br>£     919.15<br>£  1,128.06<br>£  1,435.95<br>£     172.01<br>£    186.26<br>£  1,542.00<br>£    999.59<br>£  8,633.17 (Note 2) £  3,015.98 (Note 3)<br>£  3,931.00<br>£  3,960.00<br>£  4,798.50<br>£  4,819.75<br>£  1,062.65<br>£  1,600.13<br>£  3,658.80<br>£  3,186.80<br>£        87.67<br>£     233.65<br>£     180.63<br>£     248.26<br>£     105.96<br>£     100.13<br>£  1,129.23<br>£     874.28<br>£       80.00<br>£         0.00|
|---|---|





Jumble Sales £     124.95 £         - Misc. £          0.00 £     371.47 TOTAL £29,017.28 £28,133.51 **Delta £  6,435.97 (Note 4) £     550.29** 

Balance 31-March-2025 

Bank account £19,445.81 Cash £     512.09 **Total £19,957.90** 

Note 1: Donation includes £10,260 grant from Surrey County Council for (a) electrical safety upgrades and (b) ceiling acoustic attenuation. 

Note 2: The hut maintenance cost for 2024/25 includes £6,400 of electrical safety upgrades, which were 75% funded by Surrey County Council grant. 

Note 3: Hut maintenance cost in 2023/24 included one-off cost to remove old toilets and convert to storeroom and one-off cost for building condition survey 

Note 4: “Profit” in 2024/25 incudes remaining £5,460 from Surrey County Council grant, therefore true “profit” is £975.97 

## **Gross income to be reported to Charity Commission = £35,217.67 Gross spending to be reported to Charity Commission = £28,781.70** 

**The Scout Group balance has increased by £6,435.97 over the 2024/25 period to an amount of £19,957.90, of which £10,524.28 is ringfenced (reserved for specific project / contingency and not available for spending until authorized by the Executive Committee), therefore £9,433.62 available funds. The available funds comply with reserves policy of £4,200 minimum.** 

The financial outcome for 2024/25 is very similar to 2023/24, with the exception of the Surrey County Council Grant (£10,260 of which £4,800 spent and £5,460 remains). Excluding the grant, this financial year had similar levels of income and expenditure to previous. Profit from the Woodland Woggle (£3,263) was in line with expectations. Profit from the sale of Christmas trees (£796) was a little down on the previous year, reflecting the investment in new netting equipment. Jumbles sales were held on two occasions and these provided a very worthwhile £1,700 income. Expenditure levels were higher than previous year but included one-off costs for upgrades of the electrical system (£6,400), which was 75% funded by Surrey County Council, and for re-flooring of the storeroom (£500). Utility costs remain high but a new contract will be signed during 2025/26 which should reduce these costs. The “running costs” have risen slightly to around £14,500 per year and are met by a combination of subs (£9,322) and fundraising 

**5** 



(primarily Woodland Woggle, Jumble Sales and Christmas Tree sales). The Group was able to invest in six new camping gas stoves (£90), two new gazebos (£542), a camping instant “hot tap” (£270) and a new Refreshments flag banner (£200). Painting and general decorating of the main hall was carried out for free courtesy of the Probation Service. Excluding the remaining grant monies, the overall gain for the year was a little under £1,000, which is in line with the general “not for profit” intent of the organisation. The executive committee proposed that this £1,000 is added to the ringfenced amount for future hut renovation works. 

The official annual finance summary spreadsheet for District is attached as an appendix to this report. 

**6** 



INCOME SUMMARY 2024125
Jurn*￿ 51*5. ￿.7DD.-4.
C￿•¥¥1. £589.60. 2
¥mJsTree5, O%.07. 3%
Sth. £5,121.￿. 31%
DwJti0ns.£IO￿.(•J. 34¥S -
e, £3.760.￿.
Waoth￿ WoB*. £3262Si. li
INCOME SUMMARY 2023124
woodland wog¥È.£3WW
S￿, E9,176.10, 5111
£4305.D). 23%

EXPENDttURE SUMMARY 2024125
Feu.zA,79&5D, Zi
tMaIrrt￿aKe.f￿.fj3￿.l7.3
. Se¢￿5￿￿￿￿1￿0, I
waw,£Jnoi, 1%
E￿. £1,128ffj0,
EXPENDtTURE SUMMARY 2023124
Wa￿￿.£￿.26,I9&
Ga5.£9ts.15.5%
t*£tyK*.£iw5.95.8%

## **4. Scout Account** 

Balance 01-April-2024 

|Bank account|£  2,760.97||
|---|---|---|
|Cash|£          0.00||
|**Total**|**£  2,760.97**||
|**Income**|2024/25||
|Subs|£  1,635.00||
|Summer Camp ‘24|£  3,934.54||
|Summer Camp ’25|£          0.00||
|Autumn Camp|£     728.63||
|Scoutabout|£     860.54|(Note 1)|
|Kayaking|£     442.86||
|Panto|£     216.00||
|Scuba|£     203.49||
|Canoe Exped.|£     129.60||
|Odiham Exped.|£     302.40||
|Hike’n’Hammock|£     276.08||
|Miscellaneous|£         0.00||
|TOTAL|£  8,729.14||
|**Expenditure**|2024/25||
|Summer Camp ‘24|£  4,336.48|(Note 2)|
|Summer Camp ‘25|£     227.50|(Note 3)|
|Autumn Camp|£     632.77||
|Scoutabout|£  2,081.00||
|Kayaking|£     448.00||
|Panto|£     407.73||
|Scuba|£     200.00||
|Canoe Exped.|£       97.03||
|Odiham Exped.|£       56.15||
|Hike’n’Hammock|£     308.39||
|Craft|£     260.16||
|Food|£     118.72||
|Equipment|£     356.57||
|Leader Training|£       80.00||
|Miscellaneous|£         5.43||
|TOTAL|£  9,615.93||



**9** 



## **Delta £  -886.79** 

Balance 31-March-2025 

Bank account £  1,874.18 Cash £          0.00 **Total £  1,874.18** 

Note 1: Additional income of £316.50 for Scoutabout was received during 2023/2024 reporting period 

Note 2: Deposit of £390.00 for Summer Camp ’24 was paid during 2023/2024 reporting period Note 3: Deposit paid for 2025 summer camp 

The Scouts account remains in a healthy state. The “loss” over the year was anticipated and was covered from the balance in the account. As well as the main summer camp, Scouts ran an Autumn camp, a canoe expedition, a hike’n’hammock and an expedition to Odiham. Other activities included Scoutabout, scuba diving, kayaking and the panto. Scouts also added Dutch ovens, a log splitter and axes to their kit. Current bank balance means that there is scope to subsidise camp and/or other activities during 2025/26 period. 

## **5. Cub Account** 

Balance 01-April-2024 

|Bank account<br>Cash<br>**Total**<br>**Income**<br>Subs<br>Summer Camp ‘24<br>District Camp<br>Spring Camp ’25<br>Summer Camp ’25<br>Panto<br>Reptiles<br>Miscellaneous<br>TOTAL<br>**Expenditure**<br>Summer Camp ‘24|£      608.34<br>£          0.00<br>**£      608.34**<br>2024/25<br>£  1,305.00<br>£  2,562.72<br>£     291.00<br>£     251.75<br>£     341.90<br>£     328.00<br>£     205.00<br>£         8.00<br>£  5,293.37<br>2024/25<br>£  2,850.03|
|---|---|



**10** 



|District Camp|£     300.00||
|---|---|---|
|Spring Camp ’25|£         0.00|(Note 1)|
|Summer Camp ‘25|£     421.60|(Note 2)|
|Panto|£     588.94||
|Reptiles|£     410.00||
|Concert|£       24.56||
|Craft|£     327.83||
|Food|£     170.56||
|Equipment|£     212.62||
|Miscellaneous|£         3.10||
|TOTAL|£  5,309.24||
|**Delta**|**£      -15.87**||
|Balance 31-March-2025|||
|Bank account|£      592.47||
|Cash|£          0.00||
|**Total**|**£      592.47**||



Note 1: Expenses for Spring Camp ’25 have yet to be claimed. The pending amount is approximately £250 

Note 2: Deposit paid for 2025 summer camp 

The Cubs account remains in a reasonable state. As well as the main summer camp, Cubs ran a Spring camp and attended District camp. Other activities included a reptile night and panto, both of which were subsidised from Cub section funds. Cubs also replaced some of their tents and added new knives to their kit. 

## **6. Beavers Account** 

Balance 01-April-2024 

|Bank account<br>Cash<br>**Total**<br>**Income**<br>Subs<br>Concert<br>Panto|£     885.57<br>£       32.46<br>**£     918.03**<br>2024/25<br>£     990.00<br>£       40.00<br>£     256.00<br>£  1,286.00|
|---|---|



**11** 



|**Expenditure**|2024/25|
|---|---|
|Concert|£       40.94|
|Panto|£     513.14|
|Kayaking|£     200.00|
|Rural Life Centre|£     160.00|
|Bazazz|£     102.00|
|FAST museum|£       95.00|
|District Fun Day|£       80.00|
|Craft|£     262.48|
|Food|£       19.85|
|Misc|£         0.00|
||£  1,473.41|
|**Delta**|**£     -187.41**|
|Balance 31-March-2025||
|Bank account|£     760.09|
|Cash|£          0.00|
|**Total**|**£     760.09**|



The Beavers account remains in a healthy state. As well as regular craft activities, the Beavers have enjoyed kayaking, District Fun Day and trips to the Rural Life Centre, FAST Museum and the panto, all of which were subsidised from Beaver section funds. 

**12** 



## **7. Hazel Mosley Fund (HMF)** 

There were no incomings or outgoings from the fund. The remaining balance of around £4,500 is projected to last around 10 years. 

## **8. Outlook for 2025/26 period** 

All section balances remain healthy and this should enable a varied programme of activities for the young people in all age groups for the coming year. Funding of the sections from the group account is anticipated to remain the same (£15/member/term) for the 2025/26 period. 

The group “running costs” are anticipated to remain at around £14,000 per year. A new contract for gas and electricity will be singed during 2025/26 which should reduce the cost of these utilities. These running costs are expected to be met by the usual combination of (a) termly fees, (b) fundraising and (c) hut hire. Membership numbers are steady and the termly subs are anticipated to remain the same (£40/member/term) for the 2025/26 period. The main fundraising event is expected to be the Woodland Woggle (May 2025) which should realise a similar profit figure (£3,000) to previous years. Planned fundraising events, Jumble sale (June and November 2025), Hale Carnival (July 2025) and the sale of Christmas Trees (December 2025) are expected to provide additional income. Proceeds from hut hire are anticipated rise a little from 2024/25 levels due to addition of two regular external rentals. Following on from the upgrade of electrical infrastructure to meet safety standards, the Executive Committee are looking to spend the remaining Surrey County Council grant monies on acoustic attenuation of the main hall but this will likely involve more substantial renovation of the ceiling. There is a ring-fenced budget of £10,500, plus the £1,000 “profit” from this year, but it is likely that additional funding will have to be sought. 

**13** 



## **9. Appendix 1 – Official finance summary to District** 

Below is a copy of the official spreadsheet which is provided to Farnham District as required by Scouting rules. 

**14** 



2nd Farnham (Hale) Scout Group (Charity no. 803053)
Receipts and payments account
Forthe ￿aT
IM104fL124
31103r2025
Receipts and payments
202412S
2024125
2024125
Reytrictsd fu￿19 IFknI RestrKted f￿d5 IHMFI
Payments
Membefghi
¥ubÈcn
aid on
Youth
fo
ranime a¢￿VI￿e8
rt atvj tr31nl
Ground Rent
at¢f Sewer
Electr
and Gas
Insurance
Re
Matenals at¥J
Pnn
atKJ
Contnixjbon kn cam
costs
Scoul S
bad
e3 &
GMeA
nses
Miscdlaneous
Hut- hall
Hth. $t¢rerwh ll¢
Hui- electrical ¥vork
ons
4.798.511
3.931.00
530.00
172.01
1.961.35
1.019.36
1.670.45
1.450.81J
and Mvdnten4rKe
105.96
1.129.23
180.63
&osM
leadertsaini
6123
502.97
6.398.52
Sub ioial
Fundrais
WoodlaTrl W
Xrnas Trees
Catnival
JU[[￿1¢ S&es
ex
enses
1.062.65
3.658.80
87.67
124.95
Sub tothi
Total Gross Expenditure
Asset and investn*nt puidwses, etc
Totaipayments
Net o1re¢eip￿(PaYmentsJ
Furmls Jwend
6.271 93
7.k5Q 00
4.553.
Funds ￿￿"S yearend
15

2nd Farnham (Hale) Scout Group (Charity no. 803053)
Receipts and payments account
For ihe
01104rx124
3110Y2025
Staternent of assets and liabilities at the end of the year
3110312025
lkntiided
3110312025
Rewbaed funds (Hth)
3110312025
Resrricted funds IHMF>
Cash funds
Bank CUTTent accL4￿1
Bank de
osrt accou
socie
Scokrt AS20Ciaton ShortTerm Inve2trr*M Semee
CG3hrFloats
9.012.TJ
10.524.28
512.Tr9
Tot41 G•4h f￿0
TaK
Debts from the Cwn
In5Lran¢e clairn
IArEalDistricVGr
Sub total
Investment assets
In¥e9tment
- detail
Quoted illvestments
Other ITwestsDeDts. <Jetail
Sub total
assets for chati
Non rnonet
Bad
e siock
tock
other sioc
Land and b
Motor wehide
Scou
Other
s own use
men
furnitwe etc
Sub total
abilities
AcCo￿ts rb)l et
nses incurred but invoiced
SL*iscn
ions
Loan- detail
er Iiabilitses
Sub total
Told net a5%ts
The 4)o¥e receip￿ paYn￿ty accoum and $We￿￿t ofa$8ets •nd li*Mliibes tmwe aFVo￿l bythe TnB*es on
26th June 2025 lthe date ofthe nwirvj that woved the •)d on the¥ t*haW by
Crwg IAvlK* IcTh•r
Ker￿tr Al￿ ￿￿aS￿e[l
16

## **10. Appendix 2 – Scrutineer’s Statement** 

## **Scrutineer's Report to the Trustees of** 

## **2[nd] Farnham (Hale) Scout Group** 

I report on the accounts of the Group/District for the year ended 31[st] March 2025. 

## **Respective responsibilities of Trustees and Scrutineer** 

As the Group's trustees you are responsible for the preparation of the accounts; you consider that neither the audit nor independent examination requirements of the Charities Act 2011 apply. It is my responsibility without carrying out an audit or independent examination to scrutinise the accounts and to report to you. 

## **Basis of Scrutineer's** 

In accordance with the directions given in the Group's constitution, I have scrutinised the records and the accounts set out on pages 4 to 7 of the annual report. 

## **Scrutineer's Statement** 

In my opinion the accounts are in accordance with the records produced to me and comply with the constitution. 

Name: Helen Bond FCA Address: 1 Ullswater Close Farnham Surrey GU9 0RY Date: 14[th] June 2025 

**17**