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10th Craigalmond Scout Group
Scottish Charity Number: $C001570
Annual report and financial statements for the year ended 31 March 2025
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10th Craigalmond Scout Group
Contents
For the year ended 31 March 2025
Page Trustees’ Annual Report 1 Independent Examiner's Report to the Trustees 4 Statement of Receipts and Payments 5 Statement of Balances 6 Notes to the Accounts 7
10th Craigalmond Scout Group
Trustees' Annual Report
For the year ended 31 March 2025
The Trustees of 10th Craigalmond Scout Group ("the Group") have pleasure in presenting their report together with the financial statements for the year ended 31 March 2025.
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Reference and administrative details
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Charity name
Charity number
10th Craigalmond Scout Group $c001570
Operating address
Contact address
Trustees
The Trustees who served the Group during the period from 1 April 2024 to the date of approval of this report were as follows:
Chairman
Treasurer
Group Lead Volunteer
Explorer Section Team Leader
Scout Section Team Leader/Group Leadership Team Member
Cub Section Team Leader
Cub Section Team Member
Resigned at AGM as Group Leadership Team Member (17/05/24) Resigned at AGM (17/05/24)
Secretary
Beaver Section Team Leader Resigned at AGM (17/05/24)
Resigned at AGM (17/05/24)
Beaver Section Team Leader
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10th Craigalmond Scout Group Trustees’ Annual Report (continued)
For the year ended 31 March 2025
Constitution
The Group is a Scottish unincorporated association, governed by its constitution.
Trustees
The Trustees are either ex-officio members due to being senior leaders within the Scout Group or are elected at the Annual General Meeting. The Trustee Board, comprising the Trustees meets quarterly.
With the exception of the ex-officio members, all of the Group's Trustees are re-appointed annually at the Group's Annual General Meeting.
The Trustees received no remuneration during the year. Expenses incurred by the Trustees carrying out their duties for the Group were reimbursed.
Objectives and activities
Charitable purposes
The Group's charitable purposes are to provide Scouting activities to young people aged six to eighteen. The Group provides these services through sections for set age groups in line with Scout Association policy.
The sections meet on Friday nights at varying times, with programmes tailored to suit their age group.
Achievements and performance
Demand for places within the sections has remained very strong and there are waiting lists in place for some of the sections.
The Group had a very good year with all sections enjoying successful and varied programmes.
All relevant training and regulatory requirements are being complied with.
The Charity generally and the individual sections have worked hard to develop and deliver programmes that meet the continually evolving needs of modern Scouting. There has been continued engagement with parents over the course of the last year, through use of social media which has allowed the Charity to fully engage with parents to develop the charity's status in the community.
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10th Craigalmond Scout Group
Trustees' Annual Report (continued)
For the year ended 31 March 2025
Financial review
One of the Group's main sources of funding continues to be subscription fees charged to the carers of the young people that the Group provides Scouting services to. During the year, this funding amounted to £13,802 (2024: £17,397)
In addition to subscriptions, the lease of the hall to other groups and clubs generated receipts of £11,799 (2024: £10,546), Gift Aid of £3,556 (2024: £3,810) and donations of £7,366 (2024: £1,219) were significant contributors to total receipts of £45,491 (2024: £41,295).
Total expenditure throughout the Beaver, Cub and Scout sections for programme related activities amounted to £12,704 (2024: £13,620).
The surplus (excess of income over expenditure) of £8,511 for the year.
Reserves policy
The Trustees’ policy for reserves is to retain around three months' running costs in order to meet commitments and to cover any unexpected expenditure. Three months’ expenditure stands at £9,245 and reserves at £42,282. The Trustees believe that this level of reserves is acceptable and will continue to monitor the position.
Future plans
The Group plans to continue providing varied programmes and the opportunity for the young people to learn skills for life throughout all sections.
Approved by the Trustees on ....................and signed on their behalf by:
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Independent examiner’s report to the Trustees of 10th Craigalmond Scout Group
| report on the accounts of the charity for the year ended 31 March 2025 which are set out on pages 5 to 8.
Responsibilities of trustees and examiner
The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the 2006 Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention.
Basis of independent examiner’s report
My examination is carried out in accordance with Regulation 11 of the 2006 Accounts Regulations. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently | do not express an audit opinion on the view given by the accounts.
Independent examiner’s statement
In the course of my examination, no matter has come to my attention:
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which gives me reasonable cause to believe that in any material respect the requirements: ° to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations ° to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or
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to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
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10th Craigalmond Scout Group
Statement of Receipts and Payments
For the year ended 31 March 2025
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|Notes|2025|2024|
|Receipts|£|£|
|Charitable|activities|2|24345|27,975|
|Fundraising|2|13399|11,702|
|Donations|2|7366|1,219|
|Bank|interest|380.6|399|
|Total|receipts|45,491|41,295|
|Payments|
|Charitable|activities|3|36980|57,558|
|Donations|3|F|:|
|Total|payments|36,980|57,558|
|Surplus|for the|year|8,511|(16,263)|
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10th Craigalmond Scout Group
Statement of Balances
For the year ended 31 March 2025
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Opening cash at bankand in hand | 33771 | 50,034 |
| Surplus / deficit for the year | 8,511 | (16,263) |
| Closing cash at bank and in hand | 42,282 | 33,774 |
| Bank and cash balances | 2025 | 2024 |
| £ | £ | |
| Beaver section current account | 2331.35 | 2,881 |
| Arctic cub section current account | 2305.64 | 2,567 |
| Timber cub section current account | 4322.85 | 3,189 |
| Scout section current account | 5475.61 | 5,874 |
| Group current account | 86 | 130 |
| Group deposit account | 27761 | 19,130 |
| 42,282 | 33,771 |
Approved by the Trustees on 13 May 2025 and signed on their behalf by:
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10th Craigalmond Scout Group
Notes to the Accounts
For the year ended 31 March 2025
1 Basis of accounting
These accounts have been prepared on the receipts and payments basis in accordance with the Charities & Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).
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| Charitable | Total | ||||
| 2 Receipts | activities | Fundraising | Donations | 2025 | 2024 |
| £ | £ | £ | £ | £ | |
| Membership fees | 13,802 | - | - | 13802.0 | 17,397 |
| Fees for specific activities | 6,987 | - | - | 6986.8 | 6,767 |
| Gift Aid receipts | 3,556 | - | - | 3556.6 | 3,811 |
| Hall lets | . | 11,800 | - | 11799.5 | 10,546 |
| Fundraising | - | 1,599 | ~ | 1599.5 | 1,156 |
| Donations | - | - | 7,366 | 7366.4 | 1,219 |
| Bank Interest | 380.6 | 399 | |||
| 24,345 | 13,399 | 7,366 | 45,491.4 | 41,295 | |
| Charitable | Total | ||||
| 3 Cost of charitable activities | activities | Donations | 2025 | 2024 | |
| £ | £ | £ | £ | ||
| Programme and activity costs | 12,704 | - | 12,704 | 13,622 | |
| Hall Maintenance | 3,354 | - | 3,354 | 20,543 | |
| Hall Cleaning | 1,574 | - | 1,574 | 1,368 | |
| Heat and light | 3,740 | - | 3,740 | 2,835 | |
| Insurance | 1,602 | - | 1,602 | 4,426 | |
| Equipment | 2,128 | - | 2,128 | 4,370 | |
| Capitation fees | 10,212 | - | 10,212 | 9,120 | |
| General Expenses | 756 | - | 756 | 674 | |
| Miscellaneous expenses | 260 | 260 | |||
| ExplorerCosts | 650 | - | 650 | 600 | |
| 36,980 | - | 36,980 | 57,558 |
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10th Craigalmond Scout Group
Notes to the Accounts (continued)
For the year ended 31 March 2025
4 Related party transactions
No remuneration was paid to the Trustees or any connected persons during the year (2025: Nil). Expenses were reimbursed where these were incurred by the Trustees performing their duties for the Group.
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