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
3118￿3
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 pU￿oseS 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