OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2026-03-31-accounts

r•. A Place to Belong Scouts Annual Report 2025/2026 East Scotland OSCR tth c￿Nity Wlatoi w.os(r.or&uk Registered Charity

Scouts East Scotland A Place to Belong for 6,327 Young People in 95 Groups supported by 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 2026

CONTENTS

Introduction by our lead volunteer ...................................................................................................................... 3
Trustees’ annual report .......................................................................................................................................... 4 - 15
Independent examiner’s report ............................................................................................................................ 16
Statement of financial activities ........................................................................................................................... 17
Statement of financial position ............................................................................................................................. 18
Statement of cash flows ........................................................................................................................................ 19
Notes to the financial statements ........................................................................................................................ 20 - 29

INTRODUCTION BY OUR LEAD VOLUNTEER

I have great pleasure in presenting our annual report and financial statements for the year ended 31 March 2026.

As Scouting comes to the end of our “Skills for Life” strategy and embarks on our new 9-year strategic plan, “A Place to Belong”, in East Scotland we continue to deliver outstanding opportunities for all of our young people thanks to our incredible volunteers – those working with all our sections, those who manage and support them and those who provide governance on the trustee boards.

Thank you for all that you have done over the past year and please continue to do your best in the days, weeks and months ahead. Your work although largely unsung is hugely appreciated by the communities you serve.

Callum Farquhar

Region Lead Volunteer

TRUSTEES’ ANNUAL REPORT

FOR THE YEAR ENDED 31 MARCH 2026

The trustees present their report and financial statements together with the independent examiner’s report for the year ended 31 March 2026.

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 to 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 such as independence, social skills, first aid, problem solving, leadership and teamwork.

The Scout Council provides oversight, leadership and direction via the Lead Volunteer and the trustee board to our 10 Districts, 95 Scout Groups, and 6,327 youth members.

ACHIEVEMENTS AND PERFORMANCE

A Place to Belong:

Our newest section, Squirrels, continues to grow and achieved a 30% increase in numbers over the past year and we are delighted that we are providing “A Place to Belong” to more 4 to 6 year-olds than anywhere else in Scotland. Research shows that early intervention and positive activities at this age is hugely beneficial to them later in life.

The long-term effects of the covid pandemic can be seen in the slight reduction in numbers in our other Sections with much higher numbers of youngsters with additional needs resulting in smaller section sizes to ensure that activities remain safe and enjoyable for all.

Our challenge of being able to provide “A Place to Belong” for all those who would like to join remains and across the Region we have a total of 928 on waiting lists, mainly in our younger sections. Changes in the PVG scheme from 1[st] April 2026 will only make it harder for us to get parents/carers involved to help us reduce this number.

TRUSTEES’ ANNUAL REPORT

FOR THE YEAR ENDED 31 MARCH 2026

Our “Skills for Life” strategy ensured that all our young people were recognised for all their non-formal education and in the past year the learning opportunities offered by our incredible Leaders delivered an amazing number of top awards in each Section.

Scouting feels like “A Place to Belong” for our teenagers and with 762 Explorer Scouts and over 100 young adults aged 18 to 25 across the Region, we are providing something that very few other organisations have been able to do. Their top awards – King’s Scout and Duke of Edinburgh Gold are detailed later in this report but demonstrate that we are empowering young people to make positive contributions to their local communities. Scouting continues to appoint youth leads to ensure we focus on what will be best for all our youth members and ensure that they continue to have a safe place to belong.

Our commitment to supporting learning for both young people and adults across the Region provides Young Leader Training Courses; World Scout Jamboree Training Weekends; First Response and First Aid Courses; and support to gain several specialist adventurous activity qualifications.

Our dedicated team of assessors continue to provide training and permit assessment opportunities in a variety of different activities throughout the year. These continue to be popular with our Leaders.

Scouting is international and Groups from across the Region have travelled far and wide meeting other Scouts and taking part in a huge range of activities that will help their personal development and give them a better understanding of what it means to belong to a worldwide movement, a global family. During the past year, we selected the 36 young people from across the Region (out of over 160 applicants) to represent us at the next World Scout Jamboree in Poland in 2027 and Districts have selected the Explorers to fill our allocation of 20 Patrols to participate in the International Patrol Jamborette at Blair Atholl in July 2026.

We were delighted to see building works at the Jock Neish Scouting Centre, our camping and residential centre near Tannadice in Angus, starting in the autumn of 2025 to replace the Menmuir Hall that had been damaged beyond repair during Storm Babet in 2023. More details are included later in this report.

The list of adult awards presented in the past year and details of the number of long service awards is given later in this report. Scouting across the Region is fortunate to have such a dedicated team of adult volunteers who go above and beyond throughout the year. We would highlight two of them:

TRUSTEES’ ANNUAL REPORT

FOR THE YEAR ENDED 31 MARCH 2026

Scouting is well-regarded locally and by the parents who entrust their children to us. We have worked hard over the past year to strengthen our governance structures and ensure that trustee boards at all levels fully understand their roles and responsibilities and follow charity regulations as well as our own Policy, Organisation and Rules that govern how we operate. Nationally, there is a huge project being developed around assurance and how we can best demonstrate compliance.

Every Group and every youngster will have their own achievements to be proud of including that first camp; that first time abroad without their family; completing an overnight hike; gaining a particular activity badge; undertaking a community impact project locally; or just having fun with their friends. None of these would have been possible without the commitment of our amazing volunteers delivering inspirational programmes or supporting those who do. I would pay tribute to that incredible team of adults that I have the privilege to lead – thank you for all that you do for Scouting.

Jock Neish Scouting Centre

The season 2025 saw us continue to operate without the Menmuir Hall, an essential building which has been out of commission since serious damage during Storm Babet in late 2023. Expectations at the time were made for a replacement building within 18 months, however, the project has been beset with challenges, including, protracted planning and building consents, contractor retendering, wastewater and services surveys and even an alteration to the layout design and building warrant amendments. Work eventually got underway in the autumn of 2025 only to be hit by continuous rain during the winter and at the turn of the year serious flood water affecting the completion of base wall construction. By early spring this year the walls, roof and windows were in place, and work is now moving on at pace with completion envisaged in July this year.

Operating with one principal building out of commission over two seasons has not been easy, but it does not seem to have affected the popularity of the Centre. In fact, this last season has been a very busy one, showing a healthy return to business and use as in the pre-covid years.

The number of Groups using the centre has almost doubled since the previous season with tent camping making for a ‘striking’ increase. The total nights/days that the Centre has been used numbers 78 (48), but most important are the total number of people at 1279 (702).

Tent camping Scouting groups Other groups
Season 2025/26 2024/25 2025/26 2024/25
Number of groups 16 9 2 1
Number of nights 37 16 4 2
Number ofpeople 687 334 51 20
Indoor residential Scouting groups Other groups
Season 2025/26 2024/25 2025/26 2024/25
Number of groups 15 11 3 3
Number of nights 29 21 5 5
Number ofpeople 375 284 86 64
Day Users Scouting groups Other groups
Season 2025/26 2024/25 2025/26 2024/25
Number of groups 3 4 - -
Number ofpeople 80 N/A - -

TRUSTEES’ ANNUAL REPORT

FOR THE YEAR ENDED 31 MARCH 2026

The Centre continues to be operated by a support team from East 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. However, it is vital for the continuation of the Centre that more volunteers are found to join the team.

The full accounts can be found later in this report. In summary, General fund income was £20,673, of which £18,525 was from fees for use of the Centre. Running costs were £17,438 which resulted in a reasonable surplus of £3,235 available for further development. The substantial cost of insurance, electricity, and repairs is challenging along with other running costs. Consequently, camping fees have had a modest increase with a more substantial recharge for the use of electricity.

Membership (as at the Scout Association's annual census on 31 January 2026)

Membership (as at the Scout Association's annual census on 31 January 2026)
District / Age range Squirrel
Beaver
Cub
Explorer
Scouts
Scouts
Scouts
Scouts
Scouts
4-6
6-8
8-10½
10½-14
14-18
Total
Arbroath and Montrose
Dundee
Dunfermline
Glenrothes& Lev'mouth
Kirkcaldy
North Angus
North East Fife
Perth and Kinross
Rosyth
South Angus		 60
99
88
80
26
353
56
149
196
179
70
650
95
207
291
276
145
1,014
24
56
76
62
29
247
35
157
189
184
74
639
40
126
162
103
69
500
35
130
228
200
95
688
64
292
426
371
155
1,308
61
152
134
135
67
549
59
92
115
81
32
379
2024/25
2023/24
2022/23
2021/22
2020/21		 529
1,460
1,905
1,671
762
6,327
407
1,525
2,008
1,742
782
6,464
290
1,580
2,065
1,801
777
6,513
210
1,729
2,089
1,801
783
6,612
94
1,718
2,121
1,825
648
6,406
-
1,408
1,992
1,849
602
5,851

TRUSTEES’ ANNUAL REPORT

FOR THE YEAR ENDED 31 MARCH 2026

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.

Sam Clark North East Fife
Robbie Coupar Dundee
Chloe Foster Dundee
Madhukar Gokulakrishna North East Fife
Eilidh Houston North East Fife
Aaron Lee North East Fife
Duncan Nimmo North East Fife
Matteo Smirne North East Fife
Joanne Whyte North Angus

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.

Joseph Campbell-Rodger North East Fife Henry Chalmers Perth & Kinross Eilidh Houston North East Fife Aaron Lee North East Fife Euan Mitchell North East Fife Duncan Nimmo North East Fife

TRUSTEES’ ANNUAL REPORT

FOR THE YEAR ENDED 31 MARCH 2026

Awards to adults for long service

Chief Scout's Award for Long Service

60 years
50 years
40 years
30 years
25 years
20 years
15 years
10 years
5 years		 2026
2025
-
3
1
3
-
8
7
11
10
12
16
16
25
33
45
38
59
87
163
211

Awards to adults for good service

Chief Scout’s Commendation for Good Service

Arbroath & Montrose
Dundee
Kirkcaldy
North Angus
North East Fife
Perth & Kinross
Rosyth
South Angus
“For good service while holding adult roles
for a period of not less than 5 years"		 2026
2025
1
7
1
10
4
-
3
-
-
1
14
13
10
1
2
7
35
39

TRUSTEES’ ANNUAL REPORT

FOR THE YEAR ENDED 31 MARCH 2026

Awards to adults for good service

Award for Merit

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

Jordan Blair North Angus Helen Cammack North East Fife Alan Ross Dundee Alison Stephen Dundee David Whitton North Angus Susan Young Dundee

Silver Acorn

“For at least twenty years of especially distinguished service”

Alastair Aird North East Fife Derek Dunsire Kirkcaldy Christine Morton Perth and Kinross Elaine Strachan South Angus

Silver Wolf

“For services of an exceptional nature over many years”

Drummond Cox East Scotland

Honours

We are delighted to record that Martin Rogers, Cub Scout Team Leader at the 13[th] Fife Scout Group and a trustee for Rosyth District Scout Council was made a Member of the Order of the British Empire (MBE) in the 2026 New Year Honours List for services to Young People, Scouting, and to the community in Rosyth.

TRUSTEES’ ANNUAL REPORT

FOR THE YEAR ENDED 31 MARCH 2026

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 & Amortisation
Gains on investments
Surplus/(Deficit) for the year
Total funds as at 01 April 2025
Total funds as at 31 March 2026
Fixed assets
Current assets
Current liabilities
Net assets as at 31 March 2026		 2026
2025
£
£
36,006
36,849
(30,893)
(36,547)
5,113
302
(9,854)
(9,854)
-
2,200
(4,741)
(7,352)
177,529
184,881
172,788
177,529
118,853
128,707
67,898
63,163
(13,963)
(14,341)
172,788
177,529

Excluding depreciation charges, we recorded a satisfactory surplus of £5,113 for 2025/26, of which slightly over 60% came from the Jock Neish Scouting Centre.

The above figures exclude the significant amounts that the Region collects from Districts and passes on to Scouts Scotland, as these funds do not belong to the Region. This includes membership fees and contributions towards the costs of our young people attending international events such as the World Scout Jamboree, the Blair Atholl Jamborette, and Roverway. Details of the amounts involved are shown in Note 16 to the financial statements.

As with all organisations, Scouts are not immune to misuse or loss of funds through error or misappropriation. The Region is responsible, through the provision of training and monitoring, for ensuring:

TRUSTEES’ ANNUAL REPORT

FOR THE YEAR ENDED 31 MARCH 2026

Reserves Policy

Excluding any grants for specific purposes, membership fees and charges for the hire of the Jock Neish Scouting Centre are the Region’s main sources of income.

The trustees consider that £45,000 to £50,000 is an appropriate level of reserves to hold to meet day-to-day running costs, including meeting payments to Scouts Scotland in advance of any funds from Districts, and to invest in future development, particularly at the Jock Neish Scouting Centre.

Free reserves at the year-end, which exclude designated and restricted funds, were broadly in line with our target as follows:

Net assets as at 31 March 2026
Less: Fixed assets
Less: Other designated funds
Free reserves as at 31 March 2026		 2026
2025
£
£
172,788
177,529
(118,853)
(128,707)
(1,659)
(1,609)
52,276
47,213

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

FUTURE PLANS

In the year ahead:

We look forward to the completion and opening of the replacement for the Menmuir Hall at our Jock Neish Scouting Centre and to another successful season with ever increasing numbers using it.

Our budget for 2026/27 continues to invest in our Young Leaders by supporting regular training courses to strengthen their skills as the future Leaders of our movement. We have committed to continuing to support adventurous activity training and assessment, as well as First Aid and First Response Courses to ensure that all our Leaders have the necessary skills to deliver Scouting safely.

Support for our trustee boards to recognise their responsibilities as charities will continue as we try to ensure compliance and provide appropriate induction for new office bearers.

Our hardworking and dedicated volunteers commit millions of unpaid hours each year to Scouting and we are incredibly 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 young people who are looking for “A Place to Belong”.

TRUSTEES’ ANNUAL REPORT

FOR THE YEAR ENDED 31 MARCH 2026

STRUCTURE GOVERNANCE AND MANAGEMENT

Governing Document

The Region is an unincorporated organisation, and a registered Scottish Charity, governed by:

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 trustee board is responsible for the day-to-day management of the Region's affairs and normally meets five 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 management committee, which reports to the trustee board.

Appointment of Trustees

New trustees are recruited in accordance with POR as and when required.

Any newly appointed trustees are advised of the objectives and activities of the Region and are to act in accordance with POR in force at the date of appointment and the Charities and Trustee Investment (Scotland) Act 2005. New trustees are trained and validated in six modules of the Scout Association’s National Adult Training Scheme:

TRUSTEES’ ANNUAL REPORT

FOR THE YEAR ENDED 31 MARCH 2026

REFERENCE AND ADMINISTRATIVE DETAILS

Charity name East Scotland Region Scout Council 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) Callum Farquhar Lead Volunteer
Iris Calderwood Youth Lead
(Elected) Drummond Cox Chair
Michael Brougham Treasurer
Malcolm Kervell
Laura Mills
Bill Scott
Other trustees who Derek Colley Resigned 03/04/2025
served during the year Alasdair MacLeod Resigned 27/11/2025
Honorary roles Alex Duncan President
Gordon Coupar Vice President
Phil Smithard Vice President
Bankers Bank of Scotland plc Bank of Scotland plc
163 High Street 72 West High Street
Kirkcaldy Forfar
KY1 1LR DD8 1BJ
Independent examiner Christopher Smith BSc (Hons) FCIE
Glascairn Cottage
Aytounhill
Newburgh
Cupar
KY14 6JH

FUNDS HELD AS CUSTODIAN TRUSTEE ON BEHALF OF OTHERS

In accordance with POR, title to most Scout properties within the Region (e.g. Scout Halls owned by Scout Groups) is registered in the names of the Region Lead Volunteer, Chair and Treasurer and their successors in office, as trustees for the Group or District.

TRUSTEES’ ANNUAL REPORT

FOR THE YEAR ENDED 31 MARCH 2026

APPROVAL

This report, which has been prepared in accordance with Charities and Trustee Investment (Scotland) Act 2005, was approved by the trustees on 25 June 2026 and signed on their behalf by:

Drummond Cox

Drummond Cox

Chair

INDEPENDENT EXAMINER'S REPORT

FOR THE YEAR ENDED 31 MARCH 2026

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 2026, which are set out on pages 17 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 to enable a proper understanding of the financial statements to be reached.

Chris Smith

Christopher Smith BSc (Hons) FCIE

Glascairn Cottage Aytounhill9 Newburgh Cupar KY14 6JH 14 July 2026

STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 31 MARCH 2026

Income from:
Donations
Membership subscriptions
Grants
Other donations
Trading income
Jock Neish Scouting Centre
Charitable activities
World Scout Jamboree
Investment income (Bank interest)
Other income (Insurance claim)
Expenditure on:
Charitable activities
Scout programme
Jock Neish Scouting Centre
Governance costs
Amortisation / Depreciation
Net income / (expenditure) before gains
Gains on investments
Net income / (expenditure)
Reconciliation of funds
Total funds as at 01 April 2025
Total funds as at 31 March 2026		 Note Unrestricted Designated
Total
Total
Funds
Funds
2026
2025

£
£
£
£
4
5
6
7
8 & 9		 12,928
-
12,928
13,026

2,000
-
2,000
2,500
-
50
50
1,659
18,525
-
18,525
11,449
1,815
-
1,815
-
688
-
688
1,385
-
-
-
6,830
35,956
50
36,006
36,849

12,579
-
12,579
12,232

17,438
-
17,438
23,836

876
-
876
479

-
9,854
9,854
9,854
30,893
9,854
40,747
46,401
5,063
(9,804)
(4,741)
(9,552)
-
-
-
2,200
5,063
(9,804)
(4,741)
(7,352)
47,213
130,316
177,529
184,881
52,276
120,512
172,788
177,529

The above statement:

Comparative figures by fund type are shown in Note 17.

The Notes on pages 20 to 29 form an integral part of these financial statements.

STATEMENT OF FINANCIAL POSITION

AS AT 31 MARCH 2026

Fixed assets
Intangible assets
Tangible 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
Total funds		 Note Unrestricted Designated
Total
Total
Funds
Funds
2026
2025

£
£
£
£
8
9
10
11
12
13		 -
420
420
560
-
118,433
118,433
128,147
-
118,853
118,853
128,707
5,603
-
5,603
5,778
60,636
1,659
62,295
57,385
66,239
1,659
67,898
63,163
(13,963)
-
(13,963)
(14,341)
52,276
1,659
53,935
48,822
52,276
120,512
172,788
177,529
52,276
120,512
172,788
177,529
-
-
-
-
52,276
120,512
172,788
177,529

The above statement excludes funds collected as agent of Scouts Scotland as shown in Note 16.

Comparative figures by fund type are shown in Note 18.

The Notes on pages 20 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 25 June 2026 and signed on their behalf by:

Drummond Cox

Michael Brougham

Drummond Cox Michael Brougham, MCBI FCIE Chair Treasurer

STATEMENT OF CASH FLOWS

FOR THE YEAR ENDED 31 MARCH 2026

Cash flows from operating activities:
Net income / (expenditure) for the year
Adjustments for:
Amortisation / Depreciation
Gain on investments
(Increase) / decrease in debtors
Increase / (decrease) in creditors
Net cash inflow from operating activities
Cash flows from investing activities:
Purchase of fixed assets
Sale of investments
Net cash inflow from investing activities
Net movement in cash
Cash as at 01 April 2025
Cash as at 31 March 2026		 Note 2026
2025

£
£
8 & 9
10
12
11		 (4,741)
(7,352)

9,854
9,854
-
(2,200)

175
17,735

(378)
(3,583)
4,910
14,454
-
(1,200)
-
2,200
-
1,000
4,910
15,454
57,385
41,931

62,295
57,385

The above statement excludes funds collected as agent of Scouts Scotland as shown in Note 16.

The Notes on pages 20 to 29 form an integral part of these financial statements.

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

1. Basis of Preparation

2. Accounting Policies

The purposes of the funds are shown in Note 15.

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 2026

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.

2.4. Volunteers

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

2.6. Debtors

2.8. Creditors

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

obligation can be measured or estimated reliably. Creditors are normally recognised at their settlement amount, after allowing for any trade discounts due.

2.9. Financial instruments

2.10. Taxation

(a) The charity is not liable to corporation tax or capital gains tax on its charitable activities.

3. Transactions with trustees and related parties

4. Grant income

5.

R J Larg Family Trust
Scout programme
International / Blair Atholl Patrol Jamborette
International / World Scout Moot
International / World Scout Jamboree
Development
Conferences & Training
Helpers' Insurance
Licences
Printing, postage and stationery
Travel
Sundries		 2026
2025
£
£
2,000
2,500
2026
2025
£
£
-
2,603
300
-
5,580
-
-
245
3,785
6,548
9,665
9,396
52
-
272
372
88
160
2,475
2,266
27
38
12,579
12,232

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

6. Jock Neish Scouting Centre

Cleaning and housekeeping
Firewood
Heating and lighting
Insurance
Internet
Mower/Tractor fuel
Repairs and maintenance
Other expenditure
7.
Governance costs
AGM
Independent examination
Meeting room hire
8.
Intangible fixed assets
JNSC Website
Cost
As at 01 April 2025
Additions
Disposals
As at 31 March 2026
Amortisation
As at 01 April 2025
Charge for year
Eliminated on disposals
As at 31 March 2026
Net Book Value
As at 01 April 2025
As at 31 March 2026		 2026
2025
£
1,144
105
3,015
8,857
1,221
222
2,813
61
£

1,222

-

4,392

7,657

1,199

276

8,783

307
17,438
23,836
2026
2025
£
456
350
70
£

69

350

60
876
479
Total
£
700
-
-
700
140
140
-
280
560
420

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

9. Tangible fixed assets

JNSC
JNSC
JNSC
Buildings
Machinery
Equipment
Cost
£
£
£
As at 01 April 2025
213,696
20,110
20,360
Additions
-
-
-
Disposals
-
-
-
As at 31 March 2026
213,696
20,110
20,360
Depreciation
As at 01 April 2025
95,548
15,074
16,408
Charge for year
4,274
1,871
3,232
Eliminated on disposals
-
-
-
As at 31 March 2026
99,822
16,945
19,640
Net Book Value
As at 01 April 2025
118,148
5,036
3,952
As at 31 March 2026
113,874
3,165
720
10.
Debtors
Trade debtors
Prepayments
11.
Cash
Bank deposit accounts
Bank current accounts
Cash in hand
Less: Cash held as agent for Scouts Scotland (Note:16)		 JNSC
JNSC
JNSC
Buildings
Machinery
Equipment
First Aid

Equipment
Total
£
£
£
213,696
20,110
20,360
-
-
-
-
-
-
£
£

1,685
255,851

-
-

-
-
213,696
20,110
20,360
1,685
255,851
95,548
15,074
16,408
4,274
1,871
3,232
-
-
-
674
127,704

337
9,714

-
-
99,822
16,945
19,640
1,011
137,418
118,148
5,036
3,952
1,011
128,147
113,874
3,165
720
674
118,433
2026
2025
£
£
164
645
5,439
5,133
5,603
5,778
2026
2025
£
£
362,000
351,200
628
97
200
200
362,828
351,497
(300,532)
(294,112)
62,296
57,385

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

12. Creditors

Trade creditors
Deferred income
Reconciliation of deferred income
Balance at 01 April 2025
Released during the year
Received during the year
Balance at 31 March 2026		 2026
2025
£
£
634
2,198
13,329
15,726
13,963
17,924
15,726
250
(15,726)
(250)
13,329
15,726
13,329
15,726

Deferred income in 2025/26 represents membership fees, and deposits for bookings at JNSC for 2026/27.

13. Movements in funds

Unrestricted funds
General fund
General fund (JNSC)
Designated funds
Fixed assets - Intangible
Fixed assets - Tangible
Stewart Duff Memorial
Total Funds		 As at
As at
31/03/2025
Income Expenditure31/03/2026
£
£
£
£
26,372
15,283
(13,455)
28,200
20,841
20,673
(17,438)
24,076
47,213
35,956
(30,893)
52,276
560
-
(140)
420
128,147
-
(9,714)
118,433
1,609
50
-
1,659
130,316
50
(9,854)
120,512
177,529
36,006
(40,747)
172,788

Comparative figures for the previous year are shown in Note 19

14. Transfers between funds

No transfers were made between funds during the year.

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

15. Purposes of funds

Unrestricted funds

General Fund Unrestricted funds that may be expended at the discretion of the trustees in furtherance of the objects of the charity. General Fund (JNSC) 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 Designated fund to hold the value of the charity's fixed assets. Stewart Duff Memorial Donations received following the death of Stewart Duff who was a long serving Leader and supporter of the Jock Neish Scouting Centre. This fund will be used to create a new barbecue area and barbecue at the Centre in Stewart’s memory.

16. Funds collected on behalf of Scouts Scotland

As at 31/03/2024
Receipts
Payments
As at 31/03/2025
Receipts
Payments
As at 31/03/2026		 Member
Blair
World
1st Kinross
Fees
Atholl
Roverway
Jamboree
Scouts
Total
£
£
£
£
£
£
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
300,532
43,320
-
50,648
-
394,500
(294,112)
(43,320)
-
(50,648)
-
(388,080)
300,532
-
-
-
-
300,532

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

17. Comparative Statement of Financial Activities

Income from:
Donations
Membership subscriptions
Other donations
Grants
Charitable activities
Jock Neish Scouting Centre
Investment income (Bank interest)
Other income (Insurance claim)
Expenditure on:
Charitable activities
Scout programme activities
Jock Neish Scouting Centre
Governance costs
Amortisation and Depreciation
Net income/(expenditure) before gains
Gains on investments
Net income/(expenditure)
Transfers between funds
Net movement in funds
Total funds as at 01 April 2024
Total funds as at 31 March 2025		 Unrestricted Designated
Restricted
Total
Funds
Funds
Funds
2025
£
£
£
£
13,026
-
-
13,026
50
1,609
-
1,659
2,500
-
-
2,500
-
11,449
-
-
11,449
1,385
-
-
1,385
6,830
-
-
6,830
35,240
1,609
-
36,849
12,232
-
-
12,232
23,836
-
-
23,836
479
-
-
479
-
9,854
-
9,854
36,547
9,854
-
46,401
(1,307)
(8,245)
-
(9,552)
2,200
-
-
2,200
893
(8,245)
-
(7,352)
100
1,200
(1,300)
-
993
(7,045)
(1,300)
(7,352)
46,220
137,361
1,300
184,881
47,213
130,316
-
177,529

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

18. Comparative statement of financial position

Fixed assets
Intangible assets
Tangible 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
2025
£
£
£
£
-
560
-
560
-
128,147
-
128,147
-
128,707
-
128,707
5,778
-
-
5,778
55,776
1,609
-
57,385
61,554
1,609
-
63,163
(14,341)
-
-
(14,341)
47,213
1,609
-
48,822
47,213
130,316
-
177,529
47,213
130,316
-
177,529
-
-
-
-
47,213
130,316
-
177,529

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

19. Comparative 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
Income Expenditure
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)
-
1,300
-
-
-
(1,300)
-
184,881
36,849
(46,401)
2,200
-
177,529

Scouts East Scotland East Scotland Region Scout Council www.eastscotlandscouts.org.uk Scottish Charity Number SC002208