Report of the Trustees and Unaudited Financial Statements for the Year Ended 31 August 2023 for DOWNPATRICK GROUP SCOUTING IRELAND M.B.McGrady & Co Chartered Accountants Rathmore House 52 St Patricks Avenue Downpatrick Co. Down BT30 6DS
DOWNPATRICK GROUP SCOUTING IRELAND Contents of the Financial Statements FOR THE YEAR EI NDED 31 AUGUST 2023 Page Report of the Trustees Independent Examiner's Report Statement of Financial Activities Balance Sheet Notes to the Finaneial Statements 8 to 14 Detailed Statement of Financial Activities 15 to 16
DOWNPATRICK GROUP SCOUTING IRELAND Report of the Trustees FOR THE YEAR ENDED 31 AUGUST 2023 The trustees present their report with the fu)ancial statements of the charity for the year ended 31 August 2023. The trustees have adopted the provisions of 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) {effe¢tive l January 2019). OBJECTIVES AND ACTIVITIES Objeetives and aims The Groups objectives are to: -contribute to the development of members in achieving theiT full spiritual, intellectual, physical, social 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 promotion of the welfare of children and young people. The strategtes employed to assist the charity to meet these objectives included the following.. -Providing a range of youth services which are reflective of relevant quality standards 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. Significant activities The main areas of charitable activity are scouting, rental of premises 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 in their personal development, including physically, intellectually, socially and spiritually. This beneftt is demonstrated through Scouting making a positive impact in our communities; 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 the wider community. In addition, benefits are demonstrated by getttng 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 our activities. In providing these services ther¢ is no known hann flowing from the purpose of Scouting Ireland. 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 trdining and gaining transferable skills and staff members who are paid. These benefits are necessary to ensure the benefit is provided to our beneficiaries, the young people who are members. ACHIEVEMENT AND PERFOR1ANcE Internal and external factors Against the backdrop of limited resources and insecurities over funding. it has continued to be difficult to plan or develop services. Nevertheless the charity, with the aid of sound fmancial management and the support of both its staff and volunteers generated a satisfactory year. FINANCIAL REVIEW Principal funding sources Aside from the income generated by fees for the rental of premises, the principal funding sources for the charity are currently from membership and subscription fees and grants from the Education Authority. Investment policy and objeetives Aside from retaining a prudent amount in reserves each year most of the charity's funds are to be Spent in the short terni so there are no funds for long terni investment.
DOWNPATRICK GROUP SCOUTING IRELAND Report of the Trustees FOR THE YEAR ENDED 31 AUGUST 2023 FINANCIAL REVIEW Reserves policy The management committee has examined the charity's requirements for reserves in the light of ihe main risk5 to the organisation. The present level of reserves available to the charity is £20,241. Although the strategy is to continue to build reserves through plamied operating surpluses, the Management Committee is well aware that with curtailment in funding this is difficult. In the short temi 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 2023 Downpatrick Group Scouting Ireland's balance sheet shows total funds of £255.232. Per the Statement of Recommended Practice Accounting and Reporting by Charities issued in March 2005 (SORP 2005) when calculating the amount of unrestricted reserves twstees are required to exclud¢ funds which have already been invested or designated for another purpose. Downpatrick Cvroup Scouting Ireland's actual unrestricted reserves as at 31 August 2023 were £20,241. In calculating the unrestricted amount th¢ trustees have excluded funds already spent on tangible fixed assets of £231.518. FUTURE PLANS The charity plans continuing most of the activities outlined above in the forthcoming years subject to satisfying funding arrangemenls. STRUCTURE, COVERNANCE AND MANAGEMENT Governing document The organisation is a charitable body and wa5 registered a5 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 10th September 2022. Recruitment and appointment of new trustees In accordance with the the legislation for Charity Trustees the Scout Group Executive Team are the Charity Trustees i.e the officers of the Scout Group - The Chairperson, Secretary, Treasurer, Quartemiaster 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 appropriately 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 lo off¢r themselves for election to the Management Committee. Organisational structure The Downpatrtck 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 detennine. it holds its annual general meeting Rn the autumn. It 15 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 rights. A Scheme of delegation is in place and day to day responsibÈlity for the provision of the service5 rests Wlth the Centre Manager and voluntary leaders. They are responsible for ensuring that the charity delivers the services specified and that key perfomiance 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 Itne with good practices. The group has strong operational link5 Wlth the Education Authority, local schools and Trusts and Foundations.
DOWNPATRICK GROUP SCOUTING IRELAND Report of the Trustees FOR THE YEAR NDED 31 AUGUST 2023 STRUCTURE, GOVERNANCE AND MANAGEMENT Induction and training of neiv 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 Chair of the Management Committee and the Manager of the charity and cover.. -The obligations of Management Committee members -The main do¢um¢nts which set out the operational framework for the charity including the Trust Deed and rule5 and constitution. -Resourcing and the current fmancial position as set out in the latest published accounts -Future plans and objectives. Related parties In so far as it is complementary to the charity's objects, the ¢harity is guided by both local and national policy. The represenlation 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 PrincÈpal address 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 Ratlunore House 52 St Patricks Avenue Downpatrick Co. Down BT30 6DS Solicitor5 King & Boyd Solicitor5 37 St Patrick's Avenue Downpatrick Co Down BT30 6DW
DOWNPATRICK GROUP SCOUTING IRELAND Report of the Trustees FOR THE YEAR ENDED 31 AUGUST 2023 REFERENCE AND ADMINISTRATIVE DETAILS Group Council Mrs S Prenter (chalersOn) Mr M Mc Elroy (Vice Chairper50n) Mr G Taggart (Treasurer) Mrs C Taggart (Secretary) Mr L Byrne Mr J Hanna Miss S Taggart Approved by order of the board of trustees on 26 February 2024 and signed on its behalf by.. L Byrne - Trustee
Independent Examiner's Report to the Trustees of Downpatriek Group Scouting Ireland I report on the accounts of the charity for the year ended 31 August 2023, which are set out on pages six to fourteen. Respective responsibilities of charity trustees and examiner As the charity's trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act (Northern Ireland) 2008. It is my responsiblity to: examine the accounts under Section 65 of the Charities Act follow the procedures laid down tn the general Directions given by the Charity Commission for Northern Ireland under Section 65(9)(b) of the Charities Act state whether particular matters have come to my attention. Basis of the independent examiner's report I have examined your charity accounts as required under Section 65 of the Charities Act and my examination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under Section 65(9)(b) of the Charities Act. The examination included a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also included consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as charity trustees concerning any such matters. My role is to state wheiher any material matters have come to my attention giving me cause to believe: That accounting records were not kept Rn accordance with Section 63 of the Charities Act That the accounts do not accord with those accounting records That the accounts do not comply with the accounting requirements of the Charities Act That ihere is further infonnation needed for a proper understanding of the accounts to be reached. Independent examiner's statement I have completed my examinatioTh and have no concerns in respect of the matters (l) to (4) listed above and, in connectÈon with following the Directions of the Charity Commission for Northern Ireland, I have found no matters that require drawing to your attention. Mr Malac McGrady FCA_- M.B.McGrady & Co Chartered Accountants Rathmore House 52 St Patricks Avenue Downpatrick Co. Down BT30 6DS 26 February 2024
DOWNPATRICK GROUP SCOUTING IRELATr4D Statement of Financial Activities FOR THE YEAR II NDED 31 AUGUST 2023 3118123 Total runds 3118122 Total funds Unrestricted funds Restrieted funds Notes INCOME AfiD ENDOWMENTS FROM Donations and grants 9,412 6,298 15,710 20,141 Charitable activities General charitable activities 7,433 7,433 1,720 Investment income 16,579 12,282 Total 33,424 6,298 34.143 EXPENDITURE ON Charitable aetivities General charitable activities 7,001 51,341 NET INCOMEI(EXPENDITURE) (10,916) (703) (11,619) (14,717) RECONCILIATION OF FUNDS Total ndS brought fonvard 202,675 4,176 266,851 281,568 TOTAL FUNDS CARRIED FORWARD 251,759 3,473 255 232 266,851 The notes fomi part of these financial 5tatement5
DOWNPATRICK GROUP SCOUTING IRELAND Balance Sheet 31 AUGUST 2023 3118123 Total funds 3118122 Total funds Unrestricted funds Restricted funds Notes FIXED ASSETS Tangible assets 231,518 3,473 234,991 246,420 CURRENT ASSETS Debtors Cash at bank 2,832 21,518 2,832 21,518 2,441 23,199 24,350 24,350 25,640 CREDITORS Amounts falling due within one year (4,109) (4,109} (5,209) NET CURRENT ASSETS 20,241 20,241 TOTAL ASSETS LESS CURRENT LIABILITIES 251,759 3,473 255,232 266,851 NET ASSETS 251,759 255 232 266851 FUNDS Unrestricted funds Restricted funds io 251,759 3,473 262,675 4,176 TOTAL FUNDS 255 232 266 851 The fmancial statements were approved by the Board of Trustees and authorised for issue on 26 February 2024 and were signed on its behalf by: L Byrne - Trustee The notes forni part of these financial statements
DOWNPATRICK GROUP SCOUTING IRELAND Notes to the Financial Statements FOR THE YEAR ENDED 31 AUGUST 2023 ACCOUNTING POLICIES Basis of preparing the finaneial statements The fmancial statements 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 FÈnancial 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 (Northern Ireland) 2008. The financial statements have been prepared under the historical cost convention. Income All income is recognised in the Slatement 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 recogni5ed 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 economtc benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure 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 25 % on reducing balance 200/0 on reducing balance Taxation The charity is exempt from tax on its charitable activities. Fund accounting Unrestricted funds can be used in accordance with the charitable objectives 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 ndS are raised for particular restricted purposes. Further explanation of the nature and puryose of each fund is included in the notes to the fmancial statements. continued...
DOWNPATRICK GROUP SCOUTING IRELAND Notes to the Financial Statements- eontinued FOR THE YEAR ENDED 31 AUGUST 2023 DONATIONS AND GRANTS 3118123 3118122 General Income Grants Membership & subscription fees 2,291 8,254 5,165 1,642 12,802 15,710 20,141 Grants received, included in the above, are as follows: 3118123 3118122 General giant Education Authority Halifax National Lottery Clothworkers Foundation Award Other grants (9,448) 2,200 1,000 3,550 2,500 5,752 4,248 3,000 8,254 12,802 INVESTMENT INCOME 3118123 3118n2 Rents received Deposit account interest 16,576 12.254 28 16,579 12,282 INCOME FROM CHAIUTABLE ACTIVITIES 3118123 3118122 Activity General charitable activities General charitable activities Camping & activities Unifonn 7,385 48 1,645 75 1,720 continued...
DOWNPATRICK GROUP SCOUTING IRELAND Notes to the Financial Statements - contllllltd FOR THE YEAR ENDED 31 AUGUST 2023 TRUSTEES, RETrtUNERATION AND BENEFITS There were no trustees, remuneration or other benefits for the year ended 31 August 2023 nor for the year ended 31 August 2022. Trustees, expenses There were no 31 August 2022. trustees, expenses paid for the year ended 31 August2023 nor for the year ended COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestrieled funds Restrieted funds Total funds INCOME AND ENDOWMENTS FROM Donations and grants 14,389 5,752 20,141 Charitable activiti¢s General Charitable activities 1,720 1,720 Investment income 12,282 Total 28,391 EXPENDITURE ON Charitable activities General charitable activities 41,864 48,860 NET INCOMEI(EXPENDITURE) (13,473) (1,244) (14,717) RECONCILIATJON OF FUNDS Total funds brought fonvard 276,148 5,420 281,568 TOTAL FUNDS CARRIED FORWARD 262,675 4,176 266,851 io continued...
DOWNPATRICK GROUP SCOUTING IRELAND Note5 to the Financial Statements- continued FOR THE YEAR ENDED 31 AUGUST 2023 TANGIBLE FIXED ASSETS Fixtures and rittings Freehold property Plant and machinery COST At I September 2022 and 31 August 2023 431,314 DEPRECIATION At I September 2022 Charge for year 195,649 640 248 13,207 563 At 31 August 2023 204,275 888 13,770 NET BOOK VALUE At 31 August 2023 227 039 992 853 At 31 August 2022 235,665 1,240 1.416 Motor vehicles Computer equipment Totals COST At I September 2022 and 31 August 2023 509,794 DEPRECIATION At I September 2022 Charge for year 37,731 16,147 132 263,374 11,429 At 31 August 2023 39,591 16,279 274 803 NET BOOK VALUE At 31 August 2023 529 234,991 At 31 August 2022 7,438 661 246 420 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 3118123 3118122 Prepayments and accrued income 2,832 2,441 continued...
DOWNPATRICK GROUP SCOUTING IRELAND Notes to the Financial Statemenls - continued FOR THE YEAR ENDED 31 AUGUST 2023 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 3118123 3118ll2 Other creditors 4,109 5,209 io. MOVEMENT IN FUNDS Net movement in funds At 3118123 At 119122 Unrestricted funds General fund 262,675 (10,916) 251,759 Restricted funds Education Authority Garfield Weston 1,364 lJ64 703 3,473 TOTAL FUNDS 266,851 11,619) 255 232 Net movement in funds, included in the above are as follows: Incoming r¢sourc¢s Resources expended Movement in funds Unrestricted funds General fund 33,424 (44,340) (10,916) Restricted funds Education Authority Garfield Weston National Lottery Clothworkers Foundation Award 2,200 (2,200) (703) (1,098) 3,000) {703) 1,098 3,000 703 TOTAL FUNDS 39,722 51,341} 11619) 12 continued...
DOWNPATRICK GROUP SCOUTING IRELAND Notes to Éhe Financial Statements- continued FOR THE YEAR ENDED 31 AUGUST 2023 io. MOVEMENT IN FUNDS - continued Comparatives for movement in funds Net movement in funds At 3118122 At 119nl Unrestricted funds General fund 276,148 (13,473) 262,675 Restrieted fund5 Education Authority GarfIeld Weston 1,670 (306) 1,364 5,420 1,244) 4,176 TOTAL FUNDS 281,568 14717) 266 851 Comparative net movement in funds, included in the above are as follows: Incoming resources Resources expended Movement fin funds Unrestricted fund5 General fund 28,391 (41,864) (13,473) Restrieted funds Education Authority GarfEeld Weston National Lottery (306) (938) (306) (938) 5,752 6,996 1,244) TOTAL FUNDS 48 860) 14 717) A current year 12 monihs and prior year 12 months combined position is as follows: Net movement in funds At 3118ll3 At 119121 Unrestricted funds General fvnd 276,148 (24,389) 251,759 Restricted funds Education Authority Garfield Weston 1,670 3,750 (306) 1,641) 1,364 2,109 5,420 1,947) 3,473 TOTAL FUNDS 281568 26 336) 255,232 13 continued...
DOWNPATRICK GROUP SCOUTING IRELAND Notes to the Financial Statements - continued FOR THE YEAR ENDED 31 AUGUST 2023 io. MOVEMENT IN FUNDS - continued A current year 12 months and prior year 12 months combiThed net movement in funds, included in the above are as follows: Incoming resources Resources expended Movement in funds Unrestricted funds General fund 61,815 (86,204) (24,389) Restricted funds Education Authority Garfield Weston National Lottery Clothworkers Foundation Award 2,200 (2,506) (1,641) (6,850) (306) (1,641) 6,850 12,050 13,997) 1,947 TOTAL FUNDS (100201) 26,336) li. RELATED PARTY DISCLOSURES There were no related party transactions for the year ended 31 August 2023. 14
DOWNPATRICK GROUP SCOUTING IRELAND Detailed Statement of Financial Activities FOR THE YEAR ENDED 31 AUGUST 2023 3118123 3118122 INCOME AND ENDOWMENTS Donations and grants General Income Grants Membership & subscription fees 2,291 8,254 5,165 1,642 12,802 5.697 15,710 20,141 Investment income Rents received Deposit account interest 16,576 12,254 28 16,579 12,282 Charitable activities Camping & activities Unifonn 7,385 48 1.645 75 Total incoming resourees 39,722 34,143 EXPENDITURE Charitable activities Wages Rates and water Insurance Light and heat Unifornis Activities & travel Repairs & maintenance 3,199 371 2,764 6,189 3,204 1,159 2,930 3,321 128 10,530 12,616 9,438 34,577 30,703 Support Costs Management Telephone Sundries Membership fees Depreciation Bank charges 1,157 1,191 135 3,795 11,937 272 2,836 11,429 299 15,721 17,330 This page does not fom) part of the statutory financial statements 15
DOWNPATRICK GROUP SCOUTING IRELAND Detailed Stateinent of Financial Activities FOR THE YEAR ENDED 31 AUGUST 2023 3118ll3 3118n2 Management Finanee Loss on sale of tangible fixed asset5 (55) Governance costs Accountancy and legal fees 1,043 882 Total resources expended 51,341 48,860 Net expenditure 11619) 14 717) This page does not forni part of the statutory fmancial statemenls 16