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 PERFOR1￿ANcE
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 (chal￿ersOn)
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