ANNEX D TO LEAGUE AGM MINUTES 12 OCTOBER 2025
REGISTERED CHARITY NUMBER: SC002197
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Report of the Trustees and
Unaudited Financial Statements for the Year Ended 31 August 2025 For
The West Lowland Battalion
Army Cadet Force League
The West Lowland Battalion Army Cadet Force League
Contents of the Financial Statements for the Year Ended 31 August 2025
Page Report of the Trustees Tio 2 External Scrutiny Report 3 Receipts and Payments Account $&5 Statement of Balances 6
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The West Lowland Battalion Army Cadet Force League
Report of the Trustees for the Year Ended 31 August 2025
The trustees present their report with the Gnancial slatements of the charity for the year ended 31 August 2025. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) ‘Accounting and Reporting by Charities’ issued in March 2005.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number 5C002 197
Principal address 36 Callaghan Crescent East Kilbride G74 5PS
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Trustees
Col P McCarthy President - appointed 13,10,24
Dr F Armstrong PhD Vice President - appointed 13,10.24
SherriffMathew 1 § McDonald MA LLB Vice President - appointed 13.10.24
Mrs the Lord Sinclair Vice President - appointed 13.10.24
Mr A Brewis Vice President - appointed 13.10.24
Mr G B Dickie DL Chairman ~ appointed 13.10.24
John Balmer Secretary/Treasurer - appoinicd 01.01.25
Extemal scrutineer
A Robertson
2 Alwyn Drive
Stewartfield
East Kilbride
G74 4RY
Bankers
Royal Bank ofScotland
Ayr Chief Office
30 Sandgate
KA7 IBY
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STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document ‘the League is a charitable unincorporated association, and the purposes and administration arrangement are set oul in the Army Cadet Force League (West Lowland) constitution.
Recruitment and Appointment of New Trustees
All the League trustees are appointed or reappointed by the members at our Annuat General Mecting, which is held in October/November of each year.
Related parties
We arc associated with The Amiy Cadet Force I-cague, one of the UK's oldest, largest, and most successful youth organisations.
Risk management
The trustees have a duty to identif\ and review the risks 10 which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.
OBJECTIVES AND ACTIVITIES
Objectives and aims.
Our objective, as revorded in the Army Cadet Force Ieague (West Lowland) constitution, is to run the League to support the West Lowland Battalion of the Army Cadet Force. Page | SSSSSS SS
The West Lowland Battalion Army Cadet Force League
Report of the Trustees for the Year Ended 31 August 2025
ACHIEVEMENT AND PERFORMANCE
Charitable activities
In the financial year 24/25 the charity has continued to support the battalion with the endeavours to offer the best cadet experience to the vouth of the South West of Scotland.
It has been a reduced requirement for assistance from the battalion with only one grant request in the period to assist with additional transportation costs. This was supported by the League,
Camp was reduced lo one week this year due to greater requirement of the MOD estate by others so the traditional support of social activities at camp was not required.
In meetings between senior battalion staff and the |.eague’s executive committee it has been agreed that the level of assistance required by the battalion will increase once the new cadet training centre location has been established.
Che battalion are required to move to & more fit for purpose accommodation as the existing cadet training centre is coming to end of life,
Trustees’ remuneration and expenses
The trustees did nol receive any remuncration during the year. Payment was made for expenses Lo the past chairman and secrelary/treasurer to support the running of the League.
FINANCIAL REVIEW
Reserves policy
The charity operates within a Gencral fund.
‘The General fund is available for use at the discretion of the trustees in furtherance of the general objectives of the charity.
Ihe League holds unrestricted funds of £31,031 at the year end, The Committee consider that a general fund of£10,000 or greater will enable the League to continue at current subscription rates for the fonhcoming year and assist the battalion as they require.
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ON BEHALF OF THE BOARD:
eT 4_)Pe 2“se
Mr G B Pickie DI. Chairman & Trustee
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Page 2
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Independent Examiner's Report to the Trustees of The West Lowland Battalion Army Cadet Force League
I report on the accounts for the year ended 31 August 2025 set oul on pages (our to five,
Respective responsibilities of trustees and external scrutiny
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 2003 and the Charities Accounts (Scotland) Regulations 2006, The charily’s trustees consider that the audit requirement of Regulation 101) (d) of the Accounts Regulations does not apply. [Cis my responsibility to examine the wecounts as required under Section 44(1) (c) of the Act and to slite Whether matters have come to my attention.
Basis of the external scrutiny report
My examination was curried out in aceordanee with Regulation 1 of the Charities Accounts (Scotland) Regulations 2006, 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 aceounts and secking explinations trom you as trustees concerning any such matters. The procedures byundertakenthe accounts,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
Independent examiner's statement
A Robertson 2 Alwyn Drive Stewarttield Krast Kilbride G74 4RY
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ANNEX D TO LEAGUE AGM MINUTES 12 OCTOBER 2025
Army Cadet Force League (West Lowland)
Saving Account Receipts and Payments for the Year Ending 31 August 2025
2024 Unrestricted Funds
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|---|---|---|---|---|---|---|---|
|2025|
|Unrestricted|
|Funds|
|Receipts|
|3,192|Annual|Gift|Aid|Subscriptions|/ Deed|of Covenant|0|
|4,350|Donations|10,047|
|0)|Subscriptions / Bankers|Orders|0|
|806|Tax Recovered|1,242|
|25|Sale|of ties|0|
|2,750|Life membership|/ Corporate|membership|2,100|
|397|Bank|Interest|497|
|50|From|Business Account|0|
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|---|---|---|---|---|---|
|11,570|Total Receipts|13,887|
|Payments|
|12,500|Monies|to|Business|Acct|4,000|
|0|Presentation|Trophies|530|
|0|Batallion|Grants|0|
|0|Overseas trips|0|
|106|Postage,|IT and|Stationery|0|
|i]|Account|Checking|0|
|12,606|Total|expenses|4,530|
|-1,036|Surplus / deficit for the year|9,357|
|=———S—————SS————|—————————"""=|
|All|funds|are|unrestricted|
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ANNEX D TO LEAGUE AGM MINUTES 12 OCTOBER 2025
Army Cadet Force League
(West Lowland)
| BusinessAccount Receipts and Payments | ||
|---|---|---|
| forthe Year Ending31August 2025 | ||
| 2024 | 2025 | |
| Unrestricted Funds |
Unrestricted Funds |
|
| Receipts | ||
| 12,500 | Moniesfrom Savings Acct | 4,000 |
| 19 | Donatian | 300 |
| 12,519 | Total Receipts | 4,300 |
| Payments | ||
| 243 | Postage/IT/Stationary | 29 |
| 0 | Presentations | 75 |
| 0 | Overseas Trips | 0 |
| 0 | Sports trophies | 0 |
| 0 | Refunds HMRC | 6) |
| 0 | Equipment | 0 |
| 0 | Purchase League Ties | 0. |
| 0 | TravelExpenses | 0 |
| 10,800 | Battalion Grants | 4,000 |
| 488 | Detachment RefurbishmentGrants | 0 |
| 823 | AGM Costs | 289 |
| 50 | To Savingsaccount | 0 |
| 12,405 | Totalexpenses | 4,393 |
| 114 | Surplus / deficit for theyear | -93 |
| Allfundsareunrestricted |
ne
ANNEX D TO LEAGUE AGM MINUTES 12 OCTOBER 2025
Army Cadet Force League (West Lowland)
Balance Statement for the Year Ending 31 August 2025
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|---|---|---|---|---|---|---|
|2024|2025|
|Unrestricted|Unrestricted|
|Funds|Funds|
|Savings|Account|
|21,484|Opening|Balance|20,448|
|0|Monies from|closed|bond|including|interest|]|
|12,570|Income|for year|13,887|
|-12,500|Less Transfer to|Business Account|-4,000|
|-1,106|Monies|paid|out|-530|
|SC|20,448|Closing balances|29,804|
|—__—_____}|——|COO|
|Business|Account|
|1,206|Opening|Balance|1,320|
|12,500|Monies from|Savings Acct|4,000|
|-12,386|Monies|paid|out|-4,093|
|1,320|Closing Balance|1,227|
|=|——E|
|24,767|Total assets held|«31,031|
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Approved by the trustees and signed on their behalf on
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| / Ls
\ arghit DL Chairman & Trustee
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