DOWNPATRICK GROUP SCOUTING IRELAND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024 B MCGRADY & CO CHARTERED ACCOUNTANTS RATHMORE HOUSE 52 ST PATRICK'S AVENUE DOWNPATRICK CO DOWN BT30 6DS
DOWNPATRICK GROUP SCOUTING IRELAND Contents of the Financial Statements FOR THE YEAR ENDED 31 AUGUST 2024 Page Report orthe Trustees Independent Examiner's Report Statement of Financial Activities Balance Sheet Notes to the Financial Statements 8 to 14 Detailed Slatement of Financial Activities 15 to 16
DOWNPATRICK GROUP SCOUTING IRELAND Report of the Trustees FOR THE YEAR ENDED 31 AUGUST 2024 The trustees present their report with the fmancial statements of the charity for the year ended 31 August 2024. The trustees have adopted the provtsions of Accounting and Reporttng by Charities.. Statement of Recomrnended 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 aims The Groups objectives are to: -contribute to the development of mernbeis in achieving their 11 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 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 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 two mini-buses. Public benefit The direct benefit which flows from our PUTpose is that young people are empowered to rnake a positive contribution to society through being engaged and supported in their personal development, including physically, intellectually. socially and spiritually. This benefit 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 getting feedback from young people and parents, using the Plan, Do, Review Model for assessing programmes and events and from time to titne independent evaluations of our activities. In providing these services there is no known hann flowing from the purpose of Scouting Ireland. The benefits of thi5 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 training 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 PERFORMANCE Internal and external factors Against the ba¢kdrop 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 financial 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 poliey and objectives Aside from retaining a prud¢nt 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 terni investment.
DOWNPATRICK GROUP SCOUTING IRELAND Report of the Trustees FOR THE YEAR ENDED 31 AUGUST 2024 FINANCIAL REVIEW Reserves policy The management committee has examined the charity's requirements for reserves in the light of the main risks 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 planned operating surpluses, the Management Committee is well aware that with curtailment tn funding this is difficult. In the short terni 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 2024 Downpatrick Group Scouting Ireland's balance sheet shows total funds of £255,232. Per the Staternent 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's actual unTestricted reserves as at 31 August 2024 were £20,241. In calculating the unrestricted amount the 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 year5 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 constittition and rnles were adapted in 14th June 2023. Recruitment and appointment of new trust¢es 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, 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 ale 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 aTh 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 retiremenls, individuals are approached to offer themselves for election to the Management Committee. Organisational structure The Downpatrick Group has a Managernent Committee (Group Council) of 7 members who meet at such time5 during each year as the Committee may from time to time determine. it holds kts 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 rights. 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 perforn]ance indicators are met. The Manager has responsibility for the day - to - day operational management of the centre. The group has strong operational links with the Education Authority, local schools and Trusts and Foundations.
DOWNPATRICK GROUP SCOUTING IRELAND Report of the Trustees FOR THE YEAR ENDED 31 AUGUST 2024 STRUCTURE, GOVERNANCE AND MANAGEMENT Induction 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 Chair of the Management Committee 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 -Futuie plans and objectives. Related parties In so far as it is complementary 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 Prineipal address clo Mr Pat Higgins The Scout Hall 48 Thomas Russell Park Downpatrick Co. Down BT30 6NH 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 2024 REFERENCE AND ADMINISTRATIVE DETAILS Group Council MTS S Prenter (Chairperson) MT M Mc Elroy (Vice Chairperson) MT G Taggart (Treasurer) MTS C Taggart {Secretary) Mr L Byrne Mr J Hanna Miss S Taggart Approved by order of the board of trustees on ............ and signed on its behalf by.. L Byrne - Trustee
Independent Examiner's Report to the Trustees of Downpatrick Group Scouting Ireland E report on the accounts of the charity for the year ended 31 August 2024, 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 in the general Directions given by the Charity Commission for Northern Iieland under Section 65(9)(b) of the Charities Act state whether particular matters have come to my attention. Basis of the independenl examiner's report I have examined your charity accounts as required under Section 65 of the Charities Act and my examination was catTied out in accordance with the general Directions given by the Charity Cornmission 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 whether any material matters have come to my attention giving me cause to believe: That accounting records were not kept in 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 there is further infonnation needed for a proper understanding of the accounts to be reached. Independent examiner's statement I have completed my examination and have no concerns in respect of the matters (l) to (4) listed above and, in connection with following the Directions of the Charity Commission for Northern ITeland, I have found no matters Ihat require drawing to your attention. Mr Malac cGra M.B.McGrady & Co Chartered Accountants Rathmore House 52 St Patricks Avenue Downpatrick Co. Down BT30 6DS
DOWNPATRJCK GROUP SCOUTING IRELAND Statement of Financial Activities FOR THE YEAR ENDED 31 AUGUST 2024 3118124 Total funds 3118123 Total funds Unrestricted funds Restricted funds Notes INCOME AND ENDOWMENTS FROM Donations and grants 12,918 1,661 14,579 L5,710 Charitable aetivities General charitable activities 1,916 1,916 7,433 Investment income 10,322 Total 25,156 1,661 39,722 EXPENDITURE ON Charitable activities General charitable activities 37,846 2,387 40,233 NET INCOME/{EXPENDITURE) {12,690) (726) (13,416) (11,619) RECONCILIATION OF FUNDS Total funds brought forward 251,759 3,473 255,232 266,851 TOTAL FUNDS CARRIED FORWARD 239 069 241816 255,232 The notes forn] part of these financial statements
DOWNPATRICK GROUP SCOUTING IRELAND Balance Sheet 31 AUGUST 2024 3118124 Total funds 31183 Total funds Unrestricted funds Restricted funds Notes FIXED ASSETS Tangible assets 222,032 2,747 224,779 234,991 CURRENT ASSETS Debtors Cash at bank 5,266 5266 16,737 2,832 21,518 22,003 22,003 24,350 CREDITORS Amounts falling due within one year (4,966) (4,966) (4,109) NET CURRENT ASSETS 17,037 20,241 TOTAL ASSETS LESS CURRENT LIABILITIES 239,069 2,747 241,816 255.232 NET ASSETS 239 069 241,816 255,232 FUNDS Unrestricted funds Restricted ndS io 239,069 251,759 3,473 TOTAL FUNDS 241,816 255 232 The fi an¢ial statements were approved by the Board of Trustees and authorised for issue on and were signed on its behalf by: L Byrne - Trust The note5 form part of these fmancial statements
DOWNPATRICK GROUP SCOUTING IRELAND Notes to the Financial Statements FOR THE YEAR ENDED 31 AUGUST 2024 ACCOUNTING POLICIES Basis of preparing the finaneial stgtements The fmancial statements of the charity, which 15 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 (Northern Ireland) 2008. 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 comrnitting the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accrnals 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 Fixthres and fittings Motor vehicles Computer equipment 20/0 on cost 15010 on reducing balance 250/0 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 pUoseS 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 2024 DONATIOI4IS AND GRANTS 3118124 3118123 Gifts General Income Grants Membership & subscription fees 712 7,514 6,353 2.290 8,254 15,710 Grants received, included in the above, are as follows: 3118124 3118123 General grant Education Authority National Lottery Clothworkers Foundation Award Other grants (9,448) 2,200 4,248 3,000 8,254 7,514 INVESTMENT INCOME 3118124 3118123 Rents received Deposit account interest 10,297 25 16,576 10,322 INCOME FROM CHARITABLE ACTIVITIES 3118124 3118123 Activity General charitable activities General charitable activities Camping & activities Uniforn) 1,786 130 7,385 48 1,916 7,433 continued...
DOWNPATRICK GROUP SCOUTING IRELAND Notes to the Financial Statements - continued FOR THE YEAR ENDED 31 AUGUST 2024 TRUSTEES, REMUNERATION AND BENEFITS There were no trustees, rernuneration or other benefits for the year ended 31 August 2024 nor for the year ended 31 August 2023. Trustees, expenses There were no 31 August 2023. trustees, expenses paid for the year ended 31 August2024 nor for the year ended COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestrieted funds Restricted funds Total funds INCOME AND ENDOWMENTS FROM Donations and grants 9,412 6,298 15,710 Charitable activities General charitable activities 7,433 7,433 Investment incorne Total 33,424 39,722 EXPENDITURE ON Charitable activities General charitable activities 44.340 7,001 51,341 NET INCOMEI(EXPENDITURE} (10,916) (703) (11,619) RECONCILIATION OF FUNDS Total funds brought forward 262,675 4,176 266,851 TOTAL FUNDS CARRIED FORWARD 251759 255,232 io continued...
DOWNPATRICK GROUP SCOUTING IRELAND Notes to the Financial Statements - continued FOR THE YEAR ENDED 31 AUGUST 2024 TANGIBLE FIXED ASSETS Fixtures and rittings Freehold property Plant and maehinery COST At I September 2023 Additions 431,314 1,880 14,623 343 At 31 August 2024 431J14 1,880 DEPRECIATION At I September 2023 Charge for year 204,275 888 198 13,770 228 At 31 August 2024 212,902 NET BOOK VALUE At 31 August 2024 218,412 794 968 At 31 August 2023 227,039 992 853 Motor vehicles Computer equipment Totals COST At I September 2023 Additions 45,169 16,808 509,794 343 At 31 August 2024 510,137 DEPRECIATION At I September 2023 Charge for year 39,591 16,279 106 274,803 At 31 August 2024 285J58 NET BOOK VALUE At 31 August 2024 4,182 423 224 779 At 31 August 2023 529 234,991 continued...
DOWNPATRICK GROUP SCOUTING IRELAND Note5 to the Financial Statement5 - continued FOR THE YEAR ENDED 31 AUGUST 2024 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 3118124 3118123 Trade debtors Prepayments and accrued income 2,416 2,850 2.832 5,266 2,832 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 3118124 3118123 Trade creditors Other creditors (i) 4,967 (i) 4,109 io. MOVEMENT IN FUNDS Net movement in funds At 3118124 At 119123 Unrestricted funds General fund 251,759 (12,690) 239,069 Restricted funds Education Authority Garfield Weston 1,364 (198) 1,166 1,581 3,473 726 2,747 TOTAL FUNDS 255 232 13,416) 241,816 Net movement in funds, included in the above are as follows: Incoming resources Resources expended Movement in funds Unrestricted funds General fund 25,156 (37,846) (12,690) Restricted funds Education Authority Garfield Weston 1,662 i) (1,800) (198) 1,661 2J87 726 TOTAL FUNDS 26,817 40,233) 13,416) 12 continued...
DOWNPATRICK GROUP SCOUTING IRELAND Notes to the Financial Statements - continued FOR THE YEAR ENDED 31 AUGUST 2024 io. MOVEMENT IN FUNDS- Continued Comparatives for 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 1,364 4,176 3,473 TOTAL FUNDS 266851 11619) 255 232 Comparative net movement in funds, included in the above are as follows: Incoming resourees Resourees expended Movement in funds Unrestrieted 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) (703) 1,098 TOTAL FUNDS 51341) I I,619) A current year 12 months and prior year 12 months combined position is as follows: Net movement in funds At 3118124 At 119122 Unrestricted funds General fund 262,675 (23,606) 239,069 Restricted funds Education Authority Garfield Weston 1,364 (198) 1,166 2,747 TOTAL FUNDS 266 851 25 035) 241816 13 continued...
DOWNPATRICK GROUP SCOUTING IRELAND Notes to the Financial Statements - continued FOR THE YEAR ENDED 31 AUGUST 2024 io. MOVEMENT IN FUNDS- continued A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows.. Ineoming resources Resources expended Movement in funds Unrestri¢ted funds General fund 58,580 (82,186) (23,606) Restricted funds Education Authority Garfield Weston National Lottery Clothworkers Foundation A ward 3,862 (i) 1,098 (4,060) (1,230) (1,098) 3,000) (198) (1,231) 7,959 1,429 TOTAL FUNDS 91,574) 25,035) ii. RELATED PARTY DISCLOSURES There were no related party transactions for the year ended 31 August 2024. 14
DOWNPATRICK GROUP SCOUTING IRELAND Detailed Statetnent of Financial Activities FOR THE YEAR ENDED 31 AUGUST 2024 3118124 3118n3 INCOME AND ENDOWMENTS Donations and grants Gifts General Income Grants Membership & subscription fees 712 7,514 2,290 8,254 5,165 14,579 15,710 Investment income Rents received Deposit account interest 10,297 25 16,576 10,322 16,579 Chgrit8ble activitles Camping & activities Unifonn 1,786 130 7,385 48 7,433 Total incoming resources 26,817 39,722 EXPENDITURE Charitable activities Wages Rates and water Insurance Light and heat Training Activities & travel Repairs & maintenance 3,260 353 3,155 4,854 70 8,622 2,448 3,199 371 2,764 6,189 12,616 22,762 34,577 Support costs Management Telephone Sundries Membership fees Depreciation Bank charges 1,518 679 3,441 10,553 280 1,157 2,836 11,429 299 16,471 15,721 This page does not forni part of the statutory financial statements 15
DOWNPATRICK GROUP SCOUTING IRELAND Detailed Statement of Finaneial Activities FOR THE YEAR ENDED 31 AUGUST 2024 3118124 3118123 Management Governance costs Accountancy and legal fees 1,000 1,043 Total resources expended Net expenditure 13,416) 11,619) This page does not forni part of the statutory financial statements 16