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← East Scotland Regional Scout Council

2025-03-31-accounts

SCOTLAND Scouts - 2n2d Strengthen your skills, Strengthen your communities Annual Report 202412025 Scouts East Scotland Osck S(N2

Scouts East Scotland 6,464 Young People supported by 2,087 amazing Adults organised into 10 great Districts in 4 Local Authorities and delivering outstanding Skills for Life experiences

ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

CONTENTS

Introduction by our lead volunteer ............................................................................................................... 3
Trustees’ annual report ................................................................................................................................ 4 - 14
Independent examiner’s report .................................................................................................................... 15
Statement of financial activities .................................................................................................................... 16
Statement of financial position ..................................................................................................................... 17
Statement of cash flows ............................................................................................................................... 18
Notes to the financial statements ................................................................................................................. 19 - 29

INTRODUCTION BY OUR LEAD VOLUNTEER

I have much pleasure in presenting our annual report and financial statements for the year ended 31 March 2025.

Scouting across the Region has had an excellent year thanks to our incredible volunteers, who tirelessly devote their time to running inspirational programmes or supporting or managing those who do.

Thank you all for what you do for Scouts in East Scotland, whether in a uniformed or supporter role and keep up the great work in the year ahead.

Callum Farquhar

Lead Volunteer

FOR THE YEAR ENDED 31 MARCH 2025

TRUSTEES’ ANNUAL REPORT

The trustees present their report and financial statements together with the independent examiner’s report for the year ended 31 March 2025.

OBJECTIVES AND ACTIVITIES

The charity's purposes are:

The aim of the Region is to promote the purpose of Scouting, which is that Scouts exists to actively engage and support young people aged 4 - 25 in their personal development, empowering them to make a positive contribution to society. The Region is organised in line with the Values of Scouting:

We aim to offer a programme of activities that enable our young people and volunteers to have fun, make friends and learn vital Skills for Life such as independence, social skills, first aid, problem solving, leadership and teamwork.

The Scout Council provides oversight, leadership and direction via the Lead Volunteer, the Youth Lead and the trustee board to our 10 Districts, 96 Scout Groups, 2,130 adult members and 6,513 youth members.

ACHIEVEMENTS AND PERFORMANCE

Strengthen Your Skills, Strengthen Your Community

Squirrels, our newest Section, continue to grow across the Region. We now have 29 Dreys with 407 youngsters aged 4 to 6 in membership, up 40% from the previous year. Research has shown that early intervention and positive activities at this age gives them a great start in life. Many of our Squirrel Dreys are based in areas of multiple deprivation and their Leaders are trying to help the young people living there to strengthen their skills and thereby strengthen their communities.

Leaders continue to deliver incredible learning opportunities to our Beaver Scouts (aged 6 to 8), our Cub Scouts (aged 8 to 10½), and our Scouts aged (10½ to 14) - they have achieved a huge number of top awards again this year with:

These awards demonstrate the Skills for Life that we are teaching and how our Leaders are helping fulfil our aim of supporting young people’s development and by strengthening their skills, strengthening whole communities.

Unlike other youth organisations, Scouting across the Region is highly successful in retaining those over the age of 14. We have 782 Explorer Scouts (aged 14 to 18) and 87 Network Scouts (aged 18 to 25). These young people work towards King’s Scout and Duke of Edinburgh’s Gold Awards. Details of those who have achieved these awards in the past year are contained elsewhere in this report and show how our Leaders are actively engaging with young people empowering them to make a positive contribution to society and helping to strengthen our local communities.

133 Explorer Scouts represented the Region at the 2024 Blair Atholl International Jamborette meeting others from across Scotland and around the world. They performed incredibly well and were a real credit to the Region – winning

FOR THE YEAR ENDED 31 MARCH 2025

TRUSTEES’ ANNUAL REPORT

subcamp pennants 17 times and Camp Chief’s Pennant twice. One Patrol won the highest overall inspection points and tentage from VANGO as their prize.

Scouting is extremely lucky to have Groups across the world and the international element has remained important, never more so than when there are conflicts taking place in different parts of the world. Scouting, particularly in wartorn parts of the world, is strengthening their communities.

All modular adult training is supported free of charge, and we try to support one third of the cost of all additional training that adults require, to deliver more and better-quality programmes to young people. We have reached an agreement with QualSafe and have been able to offer several First Aid Courses free of charge to Leaders from across the Region and the frequency of these will increase as more trainers are recognised.

We also support Young Leader training for Explorer Scouts as well as training for World Scout Jamborees and Blair Atholl Jamborettes.

We are a youth movement and value the involvement of young people in decision-making and in the past year we have appointed a Region Youth Lead (Iris Calderwood), and Districts have likewise appointed local Youth Leads. They were involved in our National Conference (Summit 25) contributing their ideas to help determine our next national 5-year strategy. By strengthening their skills, we are helping strengthen Scouting for the future.

We are a Movement that is trusted by parents because of our governance and rules that put young people’s safety first. We are a worldwide values-based organisation that believes in Integrity, Respect, Care, Belief and Cooperation. We work hard to ensure that all our adult volunteers keep their mandatory training updated and we are very proud that our Region has had the best compliance record in the whole of Scotland over the past year.

As a Movement, we have implemented several changes and improvements over the past few years resulting in our leadership understanding much more about risk assessment and how to communicate that to our young people and their parents. As a Region, we completed an assurance process during the year to enable our trustees to be confident that all activity permits issued, and visits abroad approved, were based on nationally recognised criteria. We are also working on developing a risk register. We are currently in the process of a transformation project that will improve the way we work and introduce new digital tools, all of which are designed to make administration easier for all our adults.

The cost of living crisis and the lack of members joining during the pandemic have led to some reductions in numbers across the Districts this year, but each District has development plans in place, particularly to recruit additional adult volunteers or look at flexible approaches to delivery that will help to address the high number of youngsters (870) on our waiting lists so that they can also learn skills for life and contribute and strengthen their local communities.

FOR THE YEAR ENDED 31 MARCH 2025

TRUSTEES’ ANNUAL REPORT

Jock Neish Scouting Centre

The 2024 season was late starting due to the devastating effect storm Babet in late 2023 had on the Centre. All buildings had been badly affected with water damage and mud, with the worst damage resulting in the Menmuir building being lifted off its foundations and structurally damaged beyond repair. Much had to be done by our team of volunteers to restore the site and other buildings, to allow the Centre to function again. This included fitting out a temporary kitchen to replace the kitchen in the now condemned Menmuir building. The site did open again in late spring of 2024 albeit minus the Menmuir.

The loss adjusters agreed funding a replacement for the Menmuir, and the firm of Sedgwick International UK were appointed to provide a complete architectural survey, design and project management service for the rebuild. Initially it was thought a new Menmuir would take upwards of 18 months to achieve, however, the project has been beset with challenges, including, protracted planning and building consents, a bat survey, issues over VAT, contractor retendering, wastewater and services surveys and even alteration to the layout design and building warrant amendments. At this stage, as we await the building warrant, there is no construction phase or start date in place. None of this has or should affect the Centre’s aim to continue functioning as normal as possible with all facilities.

The 2024/25 season bookings follow below with comparisons to 2023 season:

Tent camping Scouting Groups Scouting Groups Other Groups Other Groups
2024/25 2023 2024/25 2023
Number of Groups 9 10 1 1
1
Number of nights 16 33 2 2
6
Number of people 334 398 20 20
8
Indoor residential Scouting Groups Scouting Groups Other Groups Other Groups
2024/25 2023 2024/25 2023
Number of Groups 11 11 3 3
4
Number of nights 21 21 5 5
12
Number of people 284 303 64 64
65

It was somewhat disappointing that tent camping and indeed indoor residential had not recovered pre Covid. Most periods of stays were two nights with only one Group in camp more than 2 nights. Day use of the centre has made a modest return, but without any of the previous week-long events such as Safe Angus. The loss of a few months’ operation has had an impact on booking numbers, but the loss of the Menmuir building has not affected Groups eagerness to use the Centre, with most happy with the temporary kitchen facility.

The centre continues to be operated by a Support Team of the Region. This group is responsible for the funding and financial affairs of the centre and all aspects of management including operational matters, maintenance and the development of the centre and its activities. A great deal of gratitude must be paid to this small band of volunteers for their dedication and hard work.

Our income and expenditure (excluding depreciation) for the financial year was £21,102 (2024: £16,668) and £23,836 (2024: £25,543) respectively. Full details can be found in the financial statements. The substantial cost of insurance and electricity is challenging and along with other running costs, will require some serious consideration in respect of our future budgeting strategy and a need to review charges.

TRUSTEES’ ANNUAL REPORT

FOR THE YEAR ENDED 31 MARCH 2025

Membership (as at the Scout Association's annual census on 31 January 2025)

Squirrel Beaver Cub Explorer Scout
Scouts Scouts Scouts Scouts Scouts Network Other
District / Age range 4-6 6-8 8-10½ 10½-14 14-18 18-25 Adults Total
East Region - - - - - - 5 5
Arbroath and Montrose 51 101 112 86 21 18 110 499
Dundee 25 139 195 175 81 1 175 791
Dunfermline 80 223 309 288 137 17 326 1,380
Glenrothes and Leven'th 20 64 95 71 36 4 74 364
Kirkcaldy 16 166 205 174 74 9 192 836
North Angus 27 135 149 125 62 - 187 685
North East Fife 14 144 228 217 87 6 209 905
Perth and Kinross 61 312 447 375 162 18 399 1,774
Rosyth 73 134 143 159 71 14 164 758
South Angus 40 107 125 72 51 - 109 504
407 1,525 2,008 1,742 782 87 1,950 8,501
2023/24 290 1,580 2,065 1,801 777 84 2,046 8,643
2022/23 210 1,729 2,089 1,801 783 90 2,037 8,739
2021/22 94 1,718 2,121 1,825 648 121 1,934 8,461
2020/21 - 1,408 1,992 1,849 602 152 1,952 7,955

Adult honours

We are delighted to record:

TRUSTEES’ ANNUAL REPORT

FOR THE YEAR ENDED 31 MARCH 2025

Awards to young people

King's Scout Award

The King’s Scout Award is the top achievement for Explorer Scouts and Scout Network members and comprises a variety of activities to complete. The King’s Scout Award (KSA) is linked closely to the Duke of Edinburgh’s Gold Award.

Duke of Edinburgh Gold Award

The Duke of Edinburgh's Award (DofE) is a voluntary, non-competitive programme of activities for anyone aged 14-24. Doing their DofE gives young people the opportunity to experience new activities or develop existing skills.

There are three progressive levels of programmes which, when successfully completed, lead to a bronze, silver or gold award. Young people create their own DofE programme by choosing volunteering, physical and skills activities, going on an expedition and, for their gold only, taking part in a residential activity.

FOR THE YEAR ENDED 31 MARCH 2025

TRUSTEES’ ANNUAL REPORT

Awards to adults for good service

Chief Scout’s Commendation for Good Service

“For good service while holding adult roles for a period of not less than five years”

for a period of not less than five years”
2025 2024
Arbroath & Montrose 7 2
Dundee 10 1
Kirkcaldy - 3
North Angus - 2
North East Fife 1 2
Perth & Kinross 13 58
Rosyth 1 1
South Angus 7 -
39 69

Award for Merit

“For outstanding service of not less than twelve years (ten years exceptionally)”

Bar to the Award for Merit

“For further outstanding service of not less than five years after receiving the Award for Merit”

TRUSTEES’ ANNUAL REPORT

FOR THE YEAR ENDED 31 MARCH 2025

Awards to adults for good service

Silver Acorn

“For at least twenty years of especially distinguished service”

Bar to the Silver Acorn

“Awarded after at least five years of similarly distinguished service after receiving the Silver Acorn”

Silver Wolf

“For services of an exceptional nature over many years”

Awards to adults for long service

Chief Scout's Award for Long Service

Length of service
~~—~~		 2025 2024
60 years 3 -
50 years 3 2
40 years 8 5
30 years 11 7
25 years 12 8
20 years 16 11
15 years 33 18
10 years 38 42
5 years 87 75
211 168

TRUSTEES’ ANNUAL REPORT

FOR THE YEAR ENDED 31 MARCH 2025

FINANCIAL REVIEW

Overview

The following is a summary of our income and expenditure for the year, together with a summary of assets and liabilities at the year-end:

Income
Expenditure
Depreciation and amortisation
Gains on investments
Surplus/(Deficit) for the year
Total funds as at 01 April 2024
Total funds as at 31 March 2025
Fixed assets
Current assets
Current liabilities
Net assets as at 31 March 2025		 2025
2024
£
£
36,849
24,587
(36,547)
(43,557)
(9,854)
(9,474)
2,200
-
(7,352)
(28,444)
184,881
213,325
177,529
184,881
128,707
137,361
63,163
65,444
(14,341)
(17,924)
177,529
184,881

The increase in income was due to the reinstatement of membership fees which were temporarily waived in 2023/24 to assist parents/carers during the challenging cost-of-living period.

Whilst expenditure fell due to no funding being required this year for the World Jamboree, this was partly offset by an increase at the Jock Neish Scouting Centre due to higher maintenance costs and a substantial increase in the insurance premium following the flood in October 2023.

Reserves Policy

Excluding grants for specific purposes, membership fees along with camping and activity fees for the Jock Neish Scouting Centre are the main sources of income. The trustees consider that freely available reserves of around £40,000 to £50,000 is appropriate to meet day-to-day running costs and to cover timing differences in funds received and paid to Scouts Scotland for membership fees and international events including the Blair Atholl Jamborette, the World Jamboree and the World Scout Moot.

Reserves at the year-end, which excludes designated and restricted funds, were as follows:

Net assets as at 31 March 2025
Less: Fixed assets
Less: Other designated funds
Less: Restricted funds
Free reserves as at 31 March 2025		 2025
2024
£
£
177,529
184,881
(128,707)
(137,361)
(1,609)
-
-
(1,300)
47,213
46,220

Going concern

The trustees are satisfied that that charity has sufficient resources to remain operational for at least twelve months from the date of approval of this report.

FUTURE PLANS

Our strategic plan is to provide support and direction for the delivery of quality Scouting in communities across East Scotland. We aim to grow; become more inclusive; more youth-shaped; and to ensure that our impact in local communities is even more positive. By January 2026, we have been challenged by UK Scouting to achieve 6,677

FOR THE YEAR ENDED 31 MARCH 2025

TRUSTEES’ ANNUAL REPORT

members, including 500 Squirrel Scouts. Groups across the Region have identified opportunities for growth and we are working to provide any support required to enable this to happen.

In the year ahead, we have identified a need to strengthen governance across our Groups and Districts ensuring that the recently established Trustee Boards understand their roles and responsibilities and are fit for purpose. Groups and Districts have struggled in recent years to recruit trustees, and this is a priority if there is to be effective local governance. The Region will support Districts with the task of improving the understanding of what is required and how best to achieve good governance. We are also working hard to ensure compliance with Scouting's mandatory training for all volunteers and whilst pleased with our figures we are not complacent and constantly striving for zero noncompliance.

We will continue investing in our Young Leaders through regular training courses as we firmly believe that by strengthening their skills, we will improve the quality of Scouting being delivered across the Region thereby strengthening the communities we live in. We will also continue to offer adventurous activity training and First Aid Training to our volunteer Leaders as well as supporting our Managers to access the relevant training organised by Scouts Scotland to help them provide better support to our local volunteers.

In the forthcoming year we will be selecting a Unit of young people to participate as part of the UK contingent in the next World Scout Jamboree in Poland in 2027 and we'll be selecting Explorers from across the Region to participate in the 2026 International Patrol Jamborette at Blair Atholl.

The rebuilding works at the Jock Neish Scouting Centre should be completed during the forthcoming year enabling the Centre to get back to its full potential and be able to offer a superb and safe base for Scouting activities.

Scouting across the Region is blessed with an incredible team of hardworking and dedicated volunteers who commit millions of unpaid hours to organise activities for young people, or support those who do, and we are so lucky to have them and the expertise that they bring with them. Scouting across East Scotland is in a good position to grow and be able to offer more opportunities to more young people in the months and years ahead.

STRUCTURE GOVERNANCE AND MANAGEMENT

Governing Document

The Region is an unincorporated association, governed by a new constitution, adopted at its AGM on 05 September 2024, and the Scout Association’s Policy, Organisation and Rules ("POR"), as amended by its Scottish Variations, and registered with the Scottish Charity Regulator.

Organisational Structure

East Scotland Region Scout Council is the body to which the Region’s trustees are accountable. The Council normally meets once per year. The trustees are responsible for the day-to-day management of the Region’s affairs and normally meet four times per year. Responsibility for delivery of the Scout Programme is delegated to the Leader Team under the leadership of the Lead Volunteer.

Responsibility for the management of the Jock Neish Scouting Centre is delegated to the Centre's support team, which reports to the trustee board. The team normally meets four times per year.

Appointment of Trustees

The Region Trustee Board consists of the Chair, Treasurer, Lead Volunteer, Youth Lead and up to eight further appointed trustees. There should be a minimum of five and a maximum of twelve trustees. New trustees are recruited by the existing trustees for appointment at the next AGM. All new trustees are trained and validated in the six Growing Roots Modules of The Scout Association’s National Adult Learning Scheme – Who we are and what we do, Being a Trustee in Scouts, Data Protection in Scouts, Safety, Safeguarding, and Creating Inclusion.

Risk assessment

The health and safety of the young people in Scouts is the Scout Association's number one priority. The Association operates a mandatory training programme for all trustees and adults responsible for young people, all of whom must be members of the Protection of Vulnerable Groups (“PVG”) Scheme operated by Disclosure Scotland. Comprehensive risk assessments are in place for all activities and are reviewed regularly.

FOR THE YEAR ENDED 31 MARCH 2025

TRUSTEES’ ANNUAL REPORT

REFERENCE AND ADMINISTRATIVE DETAILS

Charity name East Scotland Region Scout Council Charity number SC002208 Contact address 3 Lyne Grove Crossford Dunfermline KY12 8YB Website address www.eastscotlandscouts.org.uk Trustees (Ex Officio) Trustees (Elected) Other trustees who served during the year Honorary roles Bankers Bank of Scotland plc Bank of Scotland plc 163 High Street 72 West High Street Kirkcaldy Forfar KY1 1LR DD8 1BJ Independent examiner

FUNDS HELD AS CUSTODIAN TRUSTEE ON BEHALF OF OTHERS

It is a Scout Association requirement the titles to Scout owned properties in the Region are held in name of the Region Lead Volunteer, Chair and Treasurer, and their successors in office, as trustees for the Groups/Districts.

TRUSTEES’ ANNUAL REPORT

FOR THE YEAR ENDED 31 MARCH 2025

APPROVAL

This report, which has been prepared in accordance with Charities and Trustee Investment (Scotland) Act 2005, was approved by the trustees on 26 June 2025 and signed on their behalf by:

FOR THE YEAR ENDED 31 MARCH 2025

INDEPENDENT EXAMINER'S REPORT

Independent Examiner's Report to the Trustees of East Scotland Region Scout Council

I report on the financial statements of the charity for the year ended 31 March 2025, which are set out on pages 16 to 29.

Respective responsibilities of Trustees and Examiner

The charity’s trustees are responsible for the preparation of the financial statements in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 ("the 2005 Act") and the Charities Accounts (Scotland) Regulations 2006 (as amended) ("the 2006 Regulations"). The trustees consider that the audit requirement of Regulation (10)(1)(a)-(c) of the 2006 Regulations does not apply.

It is my responsibility to examine the financial statements under section (44)(1)(c) of the 2005 Act 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 Regulation 11 of the 2006 Regulations. An examination includes a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements 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 I do not express an audit opinion on the view given by the financial statements.

Independent Examiner's Statement

In connection with my examination, no matter came to my attention:

  1. which gives me reasonable cause to believe that in any material respect, the requirements

  2. to keep accounting records in accordance with section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Regulations, and

  3. to prepare financial statements which accord with the accounting records and comply with Regulation 8 of the 2006 Regulations

have not been met, or

  1. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial statements to be reached.

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STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 31 MARCH 2025

Note
Income from:
Donations
Membership subscriptions
Other donations
Grants
4
Charitable activities
Jock Neish Scouting Centre
5
World Scout Jamboree
Investment income (Bank interest)
Other income
Expenditure on:
Charitable/e activities
Donations
Scout programme activities
6
Jock Neish Scouting Centre
7
Governance costs
8
Amortisation
9
Depreciation
10
Net income / (expenditure) before gains
Gain on sale of investments
Net income / (expenditure)
Transfers between funds
16
Net movement in funds
Total funds as at 01 April 2024
Total funds as at 31 March 2025		 Note Unrestricted Designated
Restricted
Total
Total
Funds
Funds
Funds
2025
2024
£
£
£
£
£
13,026
-
-
13,026
-
50
1,609
-
1,659
650
2,500
-
-
2,500
8,150
11,449
-
-
11,449
11,120
-
-
-
-
4,168
1,385
-
-
1,385
499
6,830
-
-
6,830
-
35,240
1,609
-
36,849
24,587
-
-
-
-
1,500
12,232
-
-
12,232
24,933
23,836
-
-
23,836
16,406
479
-
-
479
718
-
140
-
140
-
-
9,714
-
9,714
9,474
36,547
9,854
-
46,401
53,031
(1,307)
(8,245)
-
(9,552)
(28,444)
2,200
-
-
2,200
-
893
(8,245)
-
(7,352)
(28,444)
100
1,200
(1,300)
-
-
993
(7,045)
(1,300)
(7,352)
(28,444)
46,220
137,361
1,300
184,881
213,325
47,213
130,316
-
177,529
184,881

The above statement:

Comparative figures by fund type are shown in Note 19.

The Notes on pages 19 to 29 form an integral part of these financial statements.

STATEMENT OF FINANCIAL POSITION

AS AT 31 MARCH 2025

Fixed assets
Intangible assets
Tangible assets
Investments
Current assets
Debtors
Cash at bank and in hand
Current liabilities
Creditors (due within one year)
Net current assets
Net Assets
Funds of the charity
Unrestricted funds
Restricted funds
Total funds		 Note Restated
Unrestricted Designated
Restricted
Total
Total
Funds
Funds
Funds
2025
2024
9
10
12
13
14
15
15		 £
£
£
£
£
-
560
-
560
700
-
128,147
-
128,147
136,661
-
-
-
-
-
-
128,707
-
128,707
137,361
5,778
-
-
5,778
23,513
55,776
1,609
-
57,385
41,931
61,554
1,609
-
63,163
65,444
14,341
-
-
14,341
17,924
47,213
1,609
-
48,822
47,520
47,213
130,316
-
177,529
184,881
47,213
130,316
-
177,529
183,581
-
-
-
-
1,300
47,213
130,316
-
177,529
184,881

The above statement excludes funds collected as agent of Scouts Scotland as shown in Note 18.

Comparative figures by fund type are shown in Note 20.

The Notes on pages 19 to 29 form an integral part of these financial statements.

These financial statements, which have been prepared in accordance with Charities and Trustee Investment (Scotland) Act 2005, were approved by the trustees on 26 June 2025 and signed on their behalf by:

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STATEMENT OF CASH FLOWS

FOR THE YEAR ENDED 31 MARCH 2025

Cash flows from operating activities:
Net income / (expenditure) for the year
Adjustments for:
Amortisation
Depreciation
Gains on investments
(Increase) / decrease in debtors
Increase / (decrease) in creditors
Net cash provided by/(used in) operating activities
Cash flows from investing activities:
Purchase of fixed assets
Sale of investments
Net cash provided by/(used in) investing activities
Net movement in cash
Cash as at 01 April 2024
Cash as at 31 March 2025		 Note Restated
2025
2024
9
10
11
12
14
10
11
13		 £
£
(7,352)
(28,444)
140
-
9,714
9,474
(2,200)
-
17,735
(23,002)
(3,583)
(14,448)
14,454
(56,420)
(1,200)
(32,709)
2,200
-
1,000
(32,709)
15,454
(89,129)
41,931
131,060
57,385
41,931

The above statement excludes funds collected as agent of Scouts Scotland as shown in Note 18.

The Notes on pages 19 to 29 form an integral part of these financial statements.

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1. Basis of Preparation

2. Accounting Policies

The purposes of the funds are shown in Note 17.

Income is recognised and included in the Statement of Financial Activities (SoFA) when the charity becomes entitled to the income; receipt is probable; and the monetary value can be measured with sufficient reliability. The specific bases used are as follows:

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Liabilities are recognised when it is probable that there is a legal or constructive obligation committing the charity to pay out resources and the monetary value can be measured with sufficient reliability.

(i) Land and buildings 2% per annum
(ii) Machinery 10% per annum
(iii) Equipment and website 20% per annum

FOR THE YEAR ENDED 31 MARCH 2025

NOTES TO THE FINANCIAL STATEMENTS

2.6. Debtors

2.9. Financial instruments

3. Transactions with trustees and related parties

4. Grants income

Angus Council
Jock Neish Scouting Centre
Guildry of Perth
World Jamboree Unit
Lewis Builders Ltd
World Jamboree Unit
R J Larg Family Trust
Jock Neish Scouting Centre
Thomson Charitable Trust
World Jamboree Unit		 2025
2024
£
£
-
3,000
-
750
-
1,500
2,500
2,000
-
900
2,500
8,150

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

5. Jock Neish Scouting Centre income

Activities
Camping fees
Energy charges
Firewood sales
Other income		 2025
2024
£
£
756
640
8,959
9,064
1,396
1,127
280
240
58
49
11,449
11,120

6. Scout programme expenditure

International / Blair Atholl
International / Roverway
International / World Jamboree
Development
King's Coronation
Conferences & Training
Hospitality
Licences
Printing, postage and stationery
Travel
Sundries
Total 2025
Total 2024		 Unrestricted Designated
Restricted
Total
Total
Funds
Funds
Funds
2025
2024
£
£
£
£
£
2,603
-
-
2,603
-
-
-
-
-
4,132
-
-
-
-
15,309
245
-
-
245
-
-
-
-
-
555
6,548
-
-
6,548
1,375
9,396
-
-
9,396
21,371
-
-
-
-
457
372
-
-
372
239
160
-
-
160
313
2,266
-
-
2,266
2,464
38
-
-
38
89
12,232
-
-
12,232
24,933
9,176
12,607
3,150
24,933

7. Jock Neish Scouting Centre expenditure

Cleaning and housekeeping
Firewood
Heating and lighting
Insurance
Internet
Mower/Tractor fuel
Repairs and maintenance
Other expenditure		 2025
2024
£
£
1,222
1,623
-
60
4,392
968
7,657
6,835
1,199
1,265
276
177
8,783
5,198
307
280
23,836
16,406

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

8. Governance costs

AGM
Independent examination
Meeting room hire
9.
Intangible fixed assets
JNSC Website
Cost
As at 01 April 2024
Additions
Disposals
As at 31 March 2025
Amortisation
As at 01 April 2024
Charge for the year
Eliminated on disposals
As at 31 March 2025
Net Book Value
As at 01 April 2024
As at 31 March 2025		 2025
2024
£
69
350
60
£

212

352

154
479
718
Total
£
700
-
-
700
-
140
-
140
700
560

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

10.
Tangible fixed assets
Cost (JNSC)
As at 01 April 2024
Additions
Transfers
Disposals
As at 31 March 2025
Depreciation
As at 01 April 2024
Charge for the year
Eliminated on disposals
As at 31 March 2025
Net Book Value
As at 01 April 2024
As at 31 March 2025
11.
Investments
As at 01 April 2024
Gains
Disposals
As at 31 March 2025
12.
Debtors
Trade debtors
Prepayments
Other debtors		 JNSC
JNSC
JNSC
Buildings
MachineryEquipment
First Aid
Equipment
Total
£
£
£
213,696
20,110
19,160
-
-
1,200
-
-
-
-
-
-
£

1,685
254,651

-
1,200

-
-

-
-
213,696
20,110
20,360
1,685
255,851
91,274
13,203
13,176
4,274
1,871
3,232
-
-
-
337
117,990

337
9,714

-
-
95,548
15,074
16,408
674
127,704
122,422
6,907
5,984
1,348
136,661
118,148
5,036
3,952
1,011
128,147
2025
2024
£
£
-
-
2,200
-
(2,200)
-
-
-
Restated
2025
2024
£
£
645
23,003
5,133
510
-
-
5,778
23,513

FOR THE YEAR ENDED 31 MARCH 2025

NOTES TO THE FINANCIAL STATEMENTS

13. Cash

Bank deposit accounts
Bank current accounts
Cash imprest
Less: Cash held as agent of Scouts Scotland
Creditors
Trade creditors
Deferred income
Other creditors
Reconciliation of deferred income
Balance at 01 April 2024
Released during the year
Received during the year
Balance at 31 March 2025		 Restated
2025
2024
£
£
351,200
297,250
97
58
200
-
351,497
297,308
(294,112)
(255,377)
57,385
41,931
Restated
2025
2024
£
£
-
2,198
12,928
15,726
-
-
12,928
17,924
15,726
250
(15,726)
(250)
12,928
15,726
12,928
15,726

14. Creditors

Deferred income in 2023/24 represents membership fees, a grant and deposits for bookings at JNSC in 2024/25.

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

15. Movements in funds

Unrestricted funds
General fund
General fund (JNSC)
Designated funds
Fixed assets
Stewart Duff Memorial
Restricted funds
Adapt & Thrive
Total Funds		 As at
Investment
As at
31/03/2024
IncomeExpenditure
Gains
Transfers31/03/2025
£
£
£
£
£
22,745
14,138
(12,711)
2,200
-
26,372
23,475
21,102
(23,836)
-
100
20,841
46,220
35,240
(36,547)
2,200
100
47,213
137,361
-
(9,854)
-
1,200
128,707
-
1,609
-
-
-
1,609
137,361
1,609
(9,854)
-
1,200
130,316
1,300
-
-
-
(1,300)
-
184,881
36,849
(46,401)
2,200
-
177,529

Comparative figures for the previous year are shown in Note 21

16. Transfers between funds

£1,200 was transferred from the General JNSC fund to the fixed assets fund in respect of equipment purchased during the year.

£1,300 was transferred from the Adapt & Thrive fund for a website to the General JNSC fund as the funder does not require these funds to be treated as restricted.

17. Purposes of funds

Unrestricted funds

General Fund

General Fund (JNSC)

Unrestricted funds that may be expended at the discretion of the trustees in furtherance of the objects of the charity

Unrestricted funds, held separately for operational convenience, for the Jock Neish Scouting Centre, that may be expended at the discretion of the trustees in furtherance of the objects of the charity

Designated funds

Fixed asset fund

A designated fund to hold the value of the charity's fixed assets

FOR THE YEAR ENDED 31 MARCH 2025

NOTES TO THE FINANCIAL STATEMENTS

18. Funds collected as agent of Scouts Scotland

As at 31/03/2023
Receipts
Payments
As at 31/03/2024
Receipts
Payments
As at 31/03/2025		 Member
Blair
World
1st Kinross
Fees
Atholl
Roverway
Jamboree
Scouts
Total
-
-
-
-
-
-
257,263
42,120
21,344
19,800
-
340,527
-
(41,040)
(24,310)
(19,800)
-
(85,150)
257,263
1,080
(2,966)
-
-
255,377
294,112
5,040
6,459
-
6,000
311,611
(257,263)
(6,120)
(3,493)
-
(6,000)
(272,876)
294,112
-
-
-
-
294,112

19. Comparative Statement of Financial Activities

Income from:
Donations
Membership subscriptions
Other donations
Grants
Charitable activities
Jock Neish Scouting Centre
World Scout Jamboree
Investment income (Bank interest)
Expenditure on:
Charitable activities
Donations
Scout programme activities
Jock Neish Scouting Centre
Governance costs
Depreciation
Net income/(expenditure) for the year
Transfers between funds
Net movement in funds
Total funds as at 01 April 2023
Total funds as at 31 March 2024		 Unrestricted Designated
Restricted
Total
Funds
Funds
Funds
2024
£
£
£
£
-
-
-
-
650
-
-
650
5,000
-
3,150
8,150
-
11,120
-
-
11,120
-
4,168
-
4,168
499
-
-
499
17,269
4,168
3,150
24,587
51
-
1,449
1,500
9,176
12,607
3,150
24,933
14,800
-
1,606
16,406
718
-
-
718
-
9,474
-
9,474
24,745
22,081
6,205
53,031
(7,476)
(17,913)
(3,055)
(28,444)
3,804
11,959
(15,763)
-
(3,672)
(5,954)
(18,818)
(28,444)
49,892
143,315
20,118
213,325
46,220
137,361
1,300
184,881

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

20. Comparative statement of financial position (restated)

Fixed assets
Tangible assets
Intangible assets
Current assets
Debtors
Cash at bank and in hand
Current liabilities
Creditors (due within one year)
Net current assets
Net Assets
Funds of the charity
Unrestricted funds
Restricted funds		 Unrestricted Designated
Restricted
Total
Funds
Funds
Funds
2024
£
£
£
£
-
136,661
-
136,661
-
700
-
700
-
137,361
-
137,361
23,513
-
-
23,513
40,631
-
1,300
41,931
64,144
-
1,300
65,444
17,924
-
-
17,924
46,220
-
1,300
47,520
46,220
137,361
1,300
184,881
46,220
137,361
-
183,581
-
-
1,300
1,300
46,220
137,361
1,300
184,881

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

21. Comparative movements in funds

Unrestricted funds
General fund
General fund (JNSC)
Designated funds
Fixed assets
Utility block (D)
World Jamboree unit
Restricted funds
Adapt & Thrive (Act)
Adapt & Thrive (Web)
Jock Neish Gift fund
National Lottery
Roverway
Utility block (R)
World Jamboree Unit
Total Funds		 As at
As at
31/03/2023
IncomeExpenditure
Transfers31/03/2024
£
£
£
£
£
32,088
601
(9,945)
-
22,744
17,804
16,668
(14,800)
3,804
23,476
49,892
17,269
(24,745)
3,804
46,220
114,126
-
(9,474)
32,709
137,361
20,750
-
-
(20,750)
-
8,439
4,168
(12,607)
-
-
143,315
4,168
(22,081)
11,959
137,361
968
-
(968)
-
-
1,300
-
-
-
1,300
1,449
-
(1,449)
-
-
638
-
(638)
-
-
-
1,650
(1,650)
-
15,763
-
-
(15,763)
-
-
1,500
(1,500)
-
-
20,118
3,150
(6,205)
(15,763)
1,300
213,325
24,587
(53,031)
-
184,881

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