Report of the Trustees and
Unaudited Financial Statements
for the Year Ended 31 August 2022
for
DOWNPATRICK GROUP SCOUTING IRELAND
M.B.McGrady & Co
Chartered Accountant5
Rathmore House
52 St Patricks Avenue
Downpatrick
Co. Down
BT30 6DS

DOWNPATIUCK GROUP SCOUTING IRELAND
Contents of the Financial Statement5
FOR THE YEAR ENDED 31 AUGUST 2022
Page
Report of the Trustees
Independent Examiner's Report
Statement of Financial Activities
Balance Sheet
Notes to the Financial Statement5
8 to 13
Detailed Statement of Financial Activities
14 to 15

DOWNPA TRICK GROUP SCOUTING IRELAND
Report of the Trustees
FOR THE YEAR ENDED 31 AUGUST 2022
The trustees present their report with the financial stateinents of the charity for the year ended 31 August 2022. The
trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Reconunended 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 l January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aim5
The Groups objectives are to..
-contribute to the development of members in achieving their full spiritual, intellectual, physical, so¢ial and cultural
potential as individuals, so they may take a constructive place in society.
The main objectives and aims for the year continued to focus upon the prornotion of the welfare of children and young
people. The strategies employed to assist the charity to meet these objectives included the following:
-Providing a range of youth services which are reflective of relevant quality standard5 and address the needs of children
and young people.
-Applying Quality Assurance standards of service
-working in partnership with other agencies and groups to secure the best service is available that best matches the
needs of its client population.
Signifieant activili¢s
The main area5 of charitable activity are scouting, rental of prernises to community groups (including disabled people)
and the operation of three mini-buses.
Public benefit
The direct benefit which flows from our purpose is that young people are empowered to make a positive contribution to
society through being engaged and supported Èn their personal development, including physically, intellectually> socially
and spiritually. This benefit is demonstrated through Scouting making a positive impact in our communiti¢s' preparing
young people to be active citizens. embracing and contributing to social change. being as diverse as the communities in
which we operates. These are evidenced by feedback from our beneficiaries and ihe wider community. In addition,
benefits are demonstrated by getting feedback from young people and parents, using the Plan, Do, Review Model for
assessing programmes and events and from time to time independent evaluations of oui activities. In providing these
services there is no known harn] flowing from the purpose of ScouÉing Ire10nd. The benefits of this purpose are provided
to children, young people and volunteers without distinction of origin, race, creed, gender, sexual orientation, or ability,
in Northern Ireland. The private benefit flowing from this purpose is gained by a volunteer undertaking tratning and
gaining tt'ansferable skills and staff members who are paid. These benefits are necessary to ensure the benefit is provided
to our beneficiaiies, the young people who are members.
ACHIEVEMENT AND PERFORMANCE
Internal and external factors
Against the backdrop of limited resource5 and insecurities over ￿nding, 1¢ has continued to be difficult to plan or
develop services. Nevertheless the charity, with the aid of sound fmancial manageinent and the support of both its staff
and volunteers generated a satlsfactory year.
FINANCIAL REVIEW
Principal funding sourees
Aside from the income generated by fees for the rental of premises, the principal funding sources for the charlty are
currently from membership and subscription fees and grants from the Education Authority.
Investment policy and objectives
Aside from retaining a prudent amount in reserves each year most of the charity's funds are to be Spent in the short tenn
so there are no funds for long tenn investment.

DOWNPATIUCK GROUP SCOUTING IRELAND
Report of the Trustees
FOR THE YEAR ENDED 31 AUGUST 2022
FINANCIAL REVIEW
Reserves policy
The management committee has examined the charity's requirements for Teserve5 in the light of the main risks to the
oi'ganisation. The present level of reserve5 available to the charity is £20,431. Although the strategy is to continue to
build reserves tILrough planned operating surpluses, the Manageinent Committee is well aware that with curtailment in
funding this is difficult. In the short tenn the Management Committee has also considered the extent to which existing
activities and expenditure could be curtailed, should the circumstances necessitate.
As at the 31 August 2022 Downpatrick Group Scouting Ireland's balance sheet shows total funds of £266,85 E. Per the
Statement of Recommended Practice "Accounting and Reporting by Charities issued in March 2005 (SORP 2005)
when calculating the amount of unrestricted reserves trustees are required to exclude funds which have already been
invested or designated for another purpose. Downpatrick Group Scouting Ireland'5 actual unTestricted reserves as at
31 August 2022 were £20.431. In calculating the unrestricted amount the trustees have excluded funds already spent on
tangible fixed assets of £246,420.
FUTURE PLANS
The charity plans continuing most of the activitie5 Outlined above in the forthcoming years subject to satisfying funding
arrangements.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The organisation is a charitable body and was registered as a charity with The Charity Commision for Northern Ireland
on 8th August 2017. The Group was established under a Trust Deed which established the objects and powers of the
charitable body and is governed under the constitution and rules of its headquarters body, Scouting Ireland which it
adopted at its meeting in January 2004. Updated constitution and rules were adapted in May 2017.
Recruitment and appointment ofnew trustees
In accordance with the the legislation for Charity Trustees the Scout GTOUP Executive Team are the Charity Trustees i.e
the officers of the Scout Group - The Chairperson, Secretary, Treasurer, Quarterniaster and the Group Leader.
Much of the charity's work inevitably focuses upon young people. The Management Committee seeks to ensure that the
needs of this group are appropi'iately reflected through the diversity of the body. The Financial and Personnel
Management skills and expertise in working with young people are well represented on the Management Committee. In
an effort to maintain this broad skill mix, members of the Management Committee are requested to provide a list of their
skills (and update it each year) and in the event of particular skills being lost due to retirements, individuals are
approached to offer themselves for election to the Management Committee.
Organisational structure
The Downpatrick Group has a Management Committee (Group Council) of 7 members who meet at such times during
each year as the Committee may from time to time detemiine. it holds its annual general meeting in the autumn. It is
responsible for the strategic direction and policy of the charity. The Committee has several members from a variety of
professional backgrounds relevant to the work of the charity. The Centre Manager also sits on the Committee but has no
voting rI￿tS.
A Scheme of delegation is in place and day to day responsibility for the provision of the services rests with the Centre
Manager and voluntary leaders. They are responsible for ensuring that the charity delivers the services specified and that
key performance indicators are met. The Manager has responsibility for the day - to - day operational management of the
centre, individual supervision of the staff team and also ensuring that the team continue to develop their skills and
working practices in line with good practices.
The group has strong operational links with the Education Authority, South Eastern Health & Care Trust, local schools
and Trusts and Foundations.

DOWNPATRICK GROUP SCOUTING IRELAND
Report of the Trustees
FOR THE YEAR ENDED 31 AUGUST 2022
STRUCTURE, GOVERNANCE AND MANAGEMENT
Inductioii and training of new trustees
Trustees are already familiar with the practical work of the charity.
Any new trustees are invited and encouraged to attend a series of short training sessions (of no more than an hour) to
familiarise themselves with the charity and the context within which it operates. These are jointly led by the Chaii. of the
Management Comjnittee and the Manager of the charity and cover:
-The obligations of Management Committee members
-The main documents which set out the operational framework for the charity including the Trust Deed and rules and
constitution.
-Resourcing and the current fmancial position as set out in the latest published accounts
-Future plans and objectives.
Re19ted parties
In so far a5 it is cornplementary to the charity's objects, the charity is guided by both local and national policy. The
representation of local organisations within the group has proved invaluable to the charity in establishing improved links
within the community and identifying relevant policy developments and prospective funding.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity number
106006
Principal addre55
clo Mr Pat Higgins
The Scout Hall
Thomas Russell Park
Downpatrick
Co. Down
BT30 6N
Trustees
Mrs S Prenter
Mrs C Taggart
G Taggart
L Byrne
J Hanna
Miss S Taggart
Independent Examiner
M.B.McGrady & Co
Chartered Accountants
Rathmore House
52 St Patricks Avenue
Downpatrick
Co. Down
BT30 6DS
Solicitors
King & Boyd Solicitors
37 St Patrick's Avenue
Downpatrick
Co Down
BT30 6DW

DOWNPATRICK GROUP SCOUTING IRELAND
Report of the Trustees
FOR THE YEAR ENDED 31 AUGUST 2022
REFERENCE AND ADMINISTRATIVE DETAILS
Group Council
Mrs S Prenter (Chairperson)
Mr M Mc Elroy (Vice Chai4)erson)
Mr G Taggart (Treasurer)
Mrs C Taggart (Secretary)
Mr L BITne
Mr J Hanna
Miss S Taggart
Approved by order of the board of trustees on 23 May 2023 and signed on its behalf by..
L Byrne - Trustee

Independent Examiner's Report to the Trustees of
Downpatriek Group Scouting Ireland
liidependent examiner's report to Ihe trustees of Downpatrick Group Scouting Ireland
I report to the charity trustees on my examination of the accounts of Downpatrick Group Scouting Ireland (the Trust) for
the year ended 31 August 2022.
Responsibilities and basi5 of report
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the
requirements of the Charities Act 2011 ('the A¢t').
I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out
my examination I have followed all applicable Directions given by the Charity Commission under Section 145{5)(b) of
the Act.
Independent examiner'5 Statement
I have completed my examination. I confirni that no material matters have corne 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 comiection 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.
MrMBMc
rady FC
M.B.McGrady & Co
Chartered Accountants
Rathmore House
52 St Patricks Avenue
Downpatrick
Co. Down
BT30 6DS
23 May 2023

DOWNPATRICK GROUP SCOUTING IRELAND
Statement of Financial Activities
FOR THE YEAR ENDED 31 AUGUST 2022
3118122
Total
funds
3118121
Total
funds
Unrestricted
funds
Restricted
funds
Notes
INCOME AND ENDOWMENTS FROM
Donations and ￿antS
16,034
5,752
21,786
31,244
Charitable activities
General charitable activities
75
75
Investment income
12,282
12,282
4,813
Total
28,391
5,752
34,143
36,057
EXPENDITURE ON
Charitable activities
General charitable activities
41,864
6,996
48,860
40,261
NET INCOMEI{EXPENDITURE)
(13,473)
(1,244}
(14,717)
(4,204)
RECONCILIATION OF FUNDS
Total funds brought forward
276,148
5,420
281,568
285,772
TOTAL FUNDS CARRIED FORWARD
262,675
4,176
266,851
281,568
The notes forni part of these financial statements

DOWNPATRICK GROUP SCOUTING IRELAND
Balance Sheet
31 AUGUST 2022
3118122
Total
funds
3118121
Total
funds
Unrestricted
funds
Restricted
funds
Notes
FIXED ASSETS
Tangible assets
242,244
4,176
246,420
258,031
CURRENT ASSETS
DebtOTS
Cash at bank
2,441
23,199
2,441
23,199
2,294
23,513
25,640
25,640
25,807
CREDITORS
Amounts falling due within one year
(5,209)
(5,209)
(2,270)
NET CURRENT ASSETS
20,431
20,431
23,537
TOTAL ASSETS LESS CURRENT
LIABILITIES
262,675
4,176
266,851
281,568
NET ASSETS
262,675
4,176
266,851
281,568
FUNDS
Unrestricted funds
Restricted funds
10
262,675
4,176
276,148
5,420
TOTAL FUNDS
266,851
281,568
The fmancial statements were approved by the Board of Trustees and authorised for issue on 23 May 2023 and were
signed on its behalf by..
L Byme - Trustee
The notes fonn part of these fmancial statements

DOWNPATRICK GROUP SCOUTING IRELAND
Notes to the Financial Statements
FOR THI YEAR ENDED 31 AUGUST 2022
ACCOUNTING POLICIES
Basis of preparing the fiiiancial statements
The f￿ancial stateinents of the charity, which is a public benefit entity under FRS 102, have been prepared in
accordance with the Charities SORP (FRS 102) '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 l January 2019),,
Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of
Ireland, and the Charities Act 2011. The financial statements have been prepared under the historical cost
convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it
is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the
charity to that expenditure, it is probable that a transfer of economic benefils will be required in settlement and
the ainount of the obligation can be measured reliably. Expendithre is accounted for on an accruals basis and has
been classified under headings that aggregate all cost related to the category. Where costs cannot be directly
attributed to particular headings they have been allocated to activities on a basis consistent with the use of
resources.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful
life.
Freehold property
Fixtures and fittings
Motor vehicles
Computer equipment
20/0 on cost
150/0 on reducing balance
25010 on reducing balance
200/0 on reducing balance
Taxation
The charity 15 exempt from tax on its chartlable activities.
Fund accounting
Unrestricted ￿ndS can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular iestricted purposes within the objects of the charity. Restrictions
arise when specified by the donor or when funds are raised for particular restricted PUTposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
continued...

DOWNPATRICK GROUP SCOUTING IRELAND
Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 AUGUST 2022
DONATIONS AND GRANTS
3118122
3118121
General Income
Grants
Membership & subscription fees
Covid Fiinding
1,642
12,802
7J42
4,543
13,466
2,143
11,092
21,786
31,244
Grants Teceived, included in the above, are as follows:
3118ll2
3118121
General grant
Education Authority
Halifax
National Lottery
1,000
3,550
2,500
5,752
9,681
3,785
12,802
13,466
INVESTMENT INCOME
3118122
3118121
Rents received
Deposit account interest
12,254
28
4,813
12,282
4,813
INCOME FROM CHARITABLE ACTIVITIES
3118122
3118121
Activity
General charitable activities
Uniforni
75
TRUSTEES, REMUNERATION AND BENEFITS
There were no trustees, remuneration or other benefits for the year ended 31 August 2022 nor for the year ended
31 August 2021.
Trustees, expenses
There were no
31 August 2021.
trustees, expenses paid for the year ended 31 August 2022 nor for the year ended
continued...

DOWNPATRICK GROUP SCOUTINC IRELAND
Notes to the Fiiiancial Statements - continued
FOR THE YEAR ENDED 31 AUGUST 2022
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
funds
Restricted
funds
Total
funds
INCOME AND ENDOWMENTS FROM
DonaÉions and grants
18,959
12,285
31,244
Investment income
4.813
4,813
Total
23,772
12,285
36,057
EXPENDITURE ON
Charitable activities
General charitable activities
29,646
10,615
40,261
NET INCOMEI(EXPENDITURE)
(5,874)
1,670
(4,204)
RECONCILIATION OF FUNDS
Total ￿ndS brought forward
282,022
3,750
285,772
TOTAL FUNDS CARRIED FORWARD
276,148
5,420
281,568
TANGIBLE FIXED ASSETS
Fixtures
and
rittings
Freehold
property
Plant and
machinery
COST
At I September 2021
AddÈtions
Disposals
431,314
1,670
210
14,623
At 31 August 2022
431,314
1,880
14,623
DEPRECIATION
At I September 2021
Charge for year
Eliminated on disposal
187,023
8,626
334
306
12,853
354
At 31 August 2022
195,649
640
13,207
NET BOOK VALUE
At 31 August 2022
235,665
1,240
1,416
At 31 August 2021
244,291
1,336
1,770
io
continued...

DOWNPATRICK GROUP SCOUTING IRELAND
Notes to the Financial Statements- continued
FOR THE YEAR ENDED 31 AUGUST 2022
TANGIBLE FIXED ASSETS - continued
Motor
veliicle5
Computer
equipment
Totals
COST
At I September 2021
Addktions
Disposals
64,169
16,548
260
528,324
470
(19,000)
(19,000)
At 31 August 2022
45,169
16,8118
509,794
DEPRECIATION
At I September 2021
Charge foi. year
Eliminated on disposal
54,058
2,528
(18,855)
16,025
122
270,293
11,936
(18,855)
At 31 August 2022
37,731
16,147
263,374
NET BOOK VALUE
At 31 August 2022
7,438
661
246,420
At 31 August 2021
io,ii i
523
258,031
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
3118122
3118121
Prepayments and accrued income
2,441
2,294
CREDITORS.. AMOUNTS FALLING DUE WITHIN ONE YEAR
3118122
3118121
Other creditors
5,209
2,270
io.
MOVEMENT IN FUNDS
Net
movement
in funds
At
3118122
At 119121
Unrestricted funds
General fund
276,148
(13,473)
262,675
Restricted funds
Education Authority
Garfield Weston
1,670
3,750
(306)
(938)
1,364
2,812
5,420
(1,244)
4,176
TOTAL FUNDS
281,568
(14,717)
266,851
continued...

DOWNPATRICK GROUP SCOUTING IRELAND
Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 AUGUST 2022
io.
MOVEMENT IN FUNDS- continued
Net movement in funds, included in the above are as follows..
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted funds
General fund
28J91
(41,864)
(13,473)
Restricted funds
Education Authority
Garfield Weston
National Lottery
(306)
(938)
(5,752)
(306)
(938)
5,752
5,752
(6,996)
(1,244)
TOTAL FUNDS
34,143
(48,860)
(14,717)
Comparatives for movement in funds
Net
movement
in funds
At
3118lll
At 119120
Unrestricted funds
General ￿nd
282,022
(5,874)
276,148
Restricted funds
Education Authority
Garfield Weston
1,670
1,670
3,750
3,750
3,750
1,670
5,420
TOTAL FUNDS
285,772
(4,204)
281,568
Comparative net movement in ￿nds, included in the above are as follows..
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted funds
General fund
23,772
(29,646)
(5,874)
Resti'icted fund5
Education Authority
12,285
(10,615)
1,670
TOTAL FUNDS
36,057
(40,261)
(4,204)
12
continued...

DOWNPATIUCK GROUP SCOUTING IRELAND
Notes to the Financial Statements - eontinued
FOR THE YEAR ENDED 31 AUGUST 2022
io.
MOVEMENT IN FUNDS- continued
A current year 12 months and prior year 12 months combined position is as follows..
Net
movement
in funds
At
3118122
At 119120
Unrestricted funds
General fund
282,022
(19,347)
262,675
Restricted funds
Education Authority
Garfield Weston
1,364
(938)
1,364
2,812
3,750
3,750
426
4,176
TOTAL FUNDS
285,772
(18,921)
266.851
A Current year 12 months and prior year 12 months combined net movement in funds, included in the above are
as follows..
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted funds
General fund
52,163
(71,510)
(19,347)
Restricted funds
Education Authority
Garfield Weston
National Lottery
12,285
(10.921)
{938)
(5,752)
1,364
(938)
5,752
18.037
(17,611)
426
TOTAL FUNDS
70,200
(89,121)
(18,921)
ii.
RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 August 2022.
13

DOWNPATRICK GROUP SCOUTING IRELAND
Detailed Statetnent of Flnancial Aetivities
FOR THE YEAR ENDED 31 AUGUST 2022
3118122
3118121
INCOME AND ENDOWMENTS
Donations and grants
General Income
Grants
Membership & subscription fees
Covid Funding
1,642
12,802
7,342
4,543
13,466
2,143
11.092
21,786
31,244
Investment income
Rents received
Deposit account interest
12,254
28
4,813
12,282
4,813
Charitable activities
Uniform
75
Total incoming resources
34,143
36,057
EXPENDITURE
Charitable activities
Wages
Rates and water
Insurance
Light and heat
Unifonns
Activities & travel
Repairs & maintenance
3,204
1,159
2,930
3,321
128
10,530
9,431
3,743
244
2,483
1.529
417
9,068
2,384
30,703
19,868
Support costs
Management
Telephone
Sundries
Membership fees
Depreciation
Bank charges
1,191
135
3,795
11,937
272
1.239
622
4,746
12,905
214
17,330
19,726
Finaiice
Loss on sale of tangible fixed assets
{55)
This page does not fonn part of the statutory fKnancial statements
14

DOWNPATRICK GROUP SCOUTING IRELAND
Detailed Statement of Financial Activities
FOR THE YEAR ENDED 31 AUGUST 2022
3118122
3118121
Finance
Governance costs
Accountancy and legal fees
Bank loan interest
882
360
307
882
667
Total resources expended
48,860
40,261
Net expenditure
(14,717)
(4,204)
This page does not forni part of the statutory fmancial statements
15