## **91st Glasgow (Netherlee) Scout Group** ## **Annual Report & Financial Statements** ## **for the** **Year ended 31st August 2024** **Charity No SC000050** **91st Scout Group Trustees' Annual Report Year ended 31st August 2024** The Executive Committee have pleasure in presenting their report together with the financial statements and the ind ## **Name & Address** The Group's name is the 91s Scout Group and it may be contacted at 51 Ormonde Drive, Glasgow G44 3RD ## **Constitution & Purpose** The Scout Group is constituted in terms of the Rules of The Scout Association, which is a charitable body incorpora The purpose of The Scout Association is to promote the development of young people in achieving their full physical, intellectual, social and spiritual potentials, as individuals, as responsible citizens and as members of their local, national and international communities. The method of achieving the aim of the Association is by providing an enjoyable and attractive scheme of progressive training, based on the Scout Promise and Law and guided by adult leadership. ## **Trustees** Trustees are recruited and appointed in accordance with the Policy, Organisation & Rules ("POR") of the Scout Ass ## **Activities & Achievements** Membership and Leadership The 91st Scout Group continues to be a healthy group in terms of section numbers: we continue to have around 80 Hamilton (Interim) and Stuart Noble, Cub Leaders: supported by Group Scout Leader - Parents Rotas are in place at both Beavers and Cubs, as well as additional support from a number of young leader ## Balanced Programme The Scouting Programme provides a structure of badges and awards, which are progressive through the sections, a Scouting’s Purpose to ‘actively engage and support young people in their personal development, empowering them five sections is based around three main themes: outdoor and adventure, world and skills. This programme of activi and should incorporates elements from each theme, to offer young people the most interesting and diverse experie During the 203/2024 session there were a number of trips and camps. The Scouts had a great time at the Winter C in Pitlochry in July. Follow 91stGlasgow.Netherlee on Facebook to keep up to date throughout the year. ## International Connections We continue to support out partner scout group in Sri Lanka, 17th Colombo (Netherlee) Scout Group. In January 20 them fund some new scout uniforms and a local celebration. This was money which has been held by the group for demonstration of our tangible support for the group there. ## Community Support The 91st has been a long supporter of Williamwood House, a specialist care home for older people with dementia. written personalised Christmas Cards for each resident, and explorers, volunteered Thank You’s ## **Reserves Policy** The Trustees believe that around 12 months of annual expenditure is an appropriate level of reserves in order to co etc Approved by the Group Executive Committee on 30th October and signed on its behalf by: ## **Chairman** 050. Chairman Secretary Treasurer Group Scout Leader Beaver Scout Leader Cub Scout Leader ny unexpected items of expenditure on the scout hall infrastructure i.e. floor, roof, **91st Scout Group Independent Examiner's Report Year ended 31st August 2024** ## **Independent Examiner's Report to the Trustees of the 91st Scout Group** I report on the financial statements of the 91st Scout Group ("the Group") for the year ended 31st A 2024, which are set out on pages 3 to 5 ## **Respective responsibilities of Trustees and Examiner** The Group's Trustees are responsible for the preparation of the accounts in accordance with the Ch and Trustee Investment (Scotland) Act 2005 ("the Act") and the Charities Accounts (Scotland) Regula 2006 ("the Regulations"). The Group's Trustees consider that the audit requirement of Regulation 10 does not apply. It is my responsibility to examine the accounts as required under section 44(1)(c) of th and to state whether particular matters have come to my attention. ## **Basis of Independent Examiner's Statement** My examination is carried out in accordance with the Regulations. An examination includes a review accounting records kept by the Group and a comparison of the accounts presented with the those rec It also includes consideration of any unusual items or disclosures in the accounts, and seeks explana from the Trustees concerning any such matters. The procedures undertaken do not provide a evidence that would be required in an audit, and consequently I do not express an audit opinion o view given by the accounts. ## **Independent Examiner's Statement** In connection with my examination, no matter has come to my attention:- - (1) which gives me reasonable cause to believe that in any material respect, the requirements - (a) to keep accounting records in accordance with the Act and the Regulations, and - (b) to prepare accounts which agree with the accounting records and comply with the Regulations have not been met, or - (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding o accounts to be reached. Page 2 ugust arities ations 0(1)(d) he Act of the cords. ations all the on the of the **91st Scout Group Receipts & Payments Account Year ended 31st August 2024** |**RECEIPTS**
Hall Rental
Subscriptions
Gift Aid
Donations
Other
Savings Interest
**Total Receipts**
**PAYMENTS**
Distributions to Groups
Distributions to District
Hall Running Costs
Hall Maintenance
Events
**Total Payments**
**Surplus/(Deficit) for year**|**23,107.00**
**8,445.00**
**1,937.50**
**150.00**
**902.02**
**242.95**| |---|---| ||**34,784.47**| ||**4,050.00**
**3,512.00**
**10,766.65**
**8,621.01**
**398.08**| ||**27,347.74**| ||**7,436.73**| Note - please see Detailed Accounts & Finanical Summary on last tabs **Page 3** **91st Scout Group Statement of Balances** ## **Cash & Bank Balances (Unrestricted)** |Balance as at 1st Sep 2023
Surplus/(Deficit) for the year
Balance as at 31st August 2024
Bank Current Account
Bank Investment Account
Cash in Hand|**30,164.51**
**7,436.73**| |---|---| ||**37,601.24**| ||**2,358.29**
**35,242.95**
**0.00**| ||**37,601.24**| ## **Other Assets** The Group owns the Scout Hall and everything in it, nothing else. ## **Liabilities** The Group has no liabilities The Notes on Page 5 form an integral part of these Accounts. Approved by the Group Executive Committee on 30th October 2024 and signed on its behalf by: **Page 4** **91st Scout Group Notes to the Accounts Year ended 31st August 2024** ## **1 Funds** The Group maintains a single undesignated general fund for all its financial transactions, along with a savings account, both of which are with the same Bank (Bank Of Scotland) ## **2 Trustees Remuneration & Expenses** The Trustees did not receive any remuneration during the year 23/24 Trustees received expenses totalling £0 during the year **Page 5** S8 43 Oct43 Nov43 D•c43 Jan44 nln Balanco 30,164.51 34,472.11 35,622.63 38,591.04 38,141.99 RECEIPTS Subscri ons 3,930.00 2,080.00 100.00 290.00 1,945.00 Rent Hall lets Schools Out 1,583.00 75.00 1,352.00 100.00 3,166.00 100.00 1,506.00 50.00 75.00 Brownies 50.00 300.00 50.00 150.00 50.00 225.00 100.00 200.00 so.00 150.00 50.00 200.00 so.00 62.50 75.00 100.00 Private Hire Parties - Vaiw)us 25 75.00 200.00 Other income Amazon DonatK)ns Grft Ahl Donations l Grants Other 150.00 57.08 49.00 TOTAL RECEIPTS PAYMENTS Distributions To District To Beave To Cubs To Scouts To Savin 69.50 s Account Events Start of Term BBQ Out 148.10 Hall costs - Runnln Electricit & Gas Cleanin Insurance Refuse Collect￿n BT Broadband Costs 549.57 200.00 52.00 549.57 200.00 1.915.59 620.60 200.00 620.60 200.00 200.00 22.83 26.99 26.99 26.99 26.99 Hall Costs - Malntènanc• Maintenance Tr￿nt Caretaker Wa Caretaker Ex 241.54 es 1.156.00 ens8s 116.23 TOTAL PAYMENtS CLOSING BALANCE 34.472.11 35.622.63 38.591.04 38.141.99 41.765.00 SAVINGS ACCOUNT Fèb44 Mar44 r44 Jun44 Ju144 -24 Total 41,765.00 39,511.19 35,043.01 37,741.23 2,762.06 4,498.94 3,599.32 100.00 8,445.00 3,166.00 100.00 230.00 250.00 25.00 75.00 150.00 75.00 1,044.00 100.00 1,583.00 125.00 1,506.00 50.00 1,121.00 125.00 16,027.00 1.000.00 230.00 1 025.00 1,725.00 925.00 1,650.00 525.00 100.00 175.00 200.00 75.00 200.00 100.00 125.00 100.00 187.50 100.00 100.00 75.00 100.00 150.00 75.00 100.00 75.00 75.00 400.00 75.00 100.00 75.00 125.00 150.00 50.00 50.00 75.00 0.00 1,937.50 150.00 902.02 1.937.50 175.00 620.94 70.94 541. 3,442.50 3 512.00 0.00 1,600.00 2,450.00 35,000.00 1600 2450 35,000.00 0.00 198.08 200.00 0.00 0.00 5,285.41 2,400.00 1,967.59 722.40 391.25 49.98 200.00 695.35 200.00 1,485.81 200.00 763.91 200.00 200.00 200.00 200.00 200.00 722.40 29.12 26.99 26.99 90.00 29.12 29.12 29.12 2,238.00 400.00 120.00 446.12 144.00 2,743.54 2,177.50 3,156.00 543.97 643.28 350.00 90.00 248.10 2.000.00 142.34 100.66 184.74 39.511.19 35.043.01 37.741.23 2.762.06 4.498.94 3.599.32 2.358.29 0.00 -27.806.22 35,000.00 242.95 7,436.73 Real Gain l Loss ## **2023/24 FINANCIAL SUMMARY** (1[st] September 2023 – 31 Augus ## **Opening Balance** £30,164.51 ## **Receipts:** Rent £23,107 (£2,154 on previous year) Subs £8,445 (£1,408 on previous year) Gift Aid £1,937.50 (-£1,804.48 on previous year) Donation £150 (-£23.41 on previous year) Other (refunds etc) £902.02 Savings Interest £242.95 Total receipts **£34,784.47** (£2,801.70 on previous year) **Payments:** Distributions £7,652 (£1,414.50 on previous year) Running costs £10,766.65 (£631.01 on previous year) Maintenance £8,621.01 (-£20,148.34 on previous year) Events £398.08 (£248.08 on previous year) Total **£27,347.74** (-£17,854.75 on previous yea **Closing Balance** £37,601.24 **Profit £7,436.73** ## **Comments** - Increased rent split 50/50 between private club use increase & annual School’s Out increa - Subs increase due to more members subscribed and full subscriptions received, with subs - Gift Aid decrease as only 1 year was claimed (previous year saw 4 years of backlog claimed - A corporate donation was made via a committee member - Refunds were sourced via the council (waste collection discount) and EON (credit refunde - Distribution to district was higher due to more subscribed members - Running costs increased marginally due to current electricity and gas tariff (full year costs - Maintenance costs substantially decreased, with no exception items like last year (Hall Pa - A Savings account was created, with a £35,000 deposit; the plan is that this should not re The account remains in good health, providing opportunity for more investment in the hall (new floo 120241 ase charge remaining the same ) ed; accounts now aligned to pay only what is due) , whereas last year it was only half the year), along with having a full year of Broadband costs inting & Garden Work), however, the installation of new lights cost c£2500 quire accessing unless for exceptional items (i.e. new floor for the hall), it requires 32 days’ notice to ac r?) and wider distribution to support the various scout groups in one off activities (i.e. Flip Out overnig ccess but the trade-off is a 2.5% interest rate, generating c£1,000 annually ghts). An increase to subscriptions, along with a new (and more transparent) contract with School’s Ou t, may allow us to strengthen our position further going into 25/26.