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 rItS. 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 fancial 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