THE SEA CADErs Forn ANNUAL STATEMEKf OF ACCOUNf FOR ThE UNIT SCC A3 (R&P) RECEIPTS & PAYMENTS ACCOUNT for y•ar •nded 31 Mar¢h 2025 rLhlts in ScothThJ'. TIBS Slatwnws fom7 •¥1 cortert aTrJ Its suthy by R3ats- SSI 20CV218} J•n-20 Unlt Namo: Fund-namel Inveme88 Charlty No: SC002580 lil nrrt for thè Uns w58$):. This LAST YEAR Nots• EVEN ANNUAL FUNDIDIRECT GRANT - {r88trlcted) OTHER GRANTS - (unrestricted) SCAVA (Sea Cadet Vlctualllng AllonCe) CADEf CONTRIBUTIONS OTHER DONATIONS I LEGACIES FUNDRAISING & SPECIAL EVENTS PROCEEDS £68.505.20 £0.00 £409.95 £6,459.00 £3,795.63 £5,284.71 £0.00 £750.00 £0.00 £5,361.00 £11,766.09 £4,943.95 CHA ABLE CTNM COMPETITION RECEIPTS COURSE FEES SUNDRY SALES RECEIPTS BANK DEPOSIT INTEREST PROPERTY RENTS (includes any occasional OTHER REVENUE RECEIPTS £0.00 £132.45 £627.50 £4.12 £1,540.00 £0.00 £0.00 £452.90 £846.99 £3.08 £0.00 £0.00 TOTAL REVENUE RECEIPTS £86,738.66 £24,124.01 N-R RE PROCEEDS FROM SALES OF OTHER FIXED ASSErs £129.74 £0.00 TOTAL NON41EVENUE RECEIPTS £129.74 £0.00 ¢Att8ch that Fund'8 similar ACcot of Receipts a8 pago AC1A. and 80 on) TOTAL RECEIPTS • A+ B £86.868.30 £24,124.01 Reconclllatlon.". ET CHANGE FOR R IN CASHIBANK BALANCE:. - REVENUE ITEMS {= A- D from p8g8 AC2) - NON4IEVENUE ITEMS {= B- E from page AC2) - COMBINED (=G+H) CASHIBANK BALANCE FROM LAST YEARND CASHIBANK BALANCE AT THIS YEAR-END £2.937.26 £11,480.22 -£2,247.76 £0.00 £689.50 £11,480.22 £22.467.87 £10,987.66 £23.167.37 £22,467.87 V3.0 AC1 Doc ID: Odcad5ebaOOc4ecbe4e3dc8889eecc22a713f06c
THE SEA CADErs Fom) ANNUAL STATEMENT OF ACCOUNf FOR THE U141T RECEIPTS & PAYMENTS ACCOUNT for year ended 31 March 2025 SCC A3 IR&PI owi lo be lO•d onto W•4tNmt•r 4nd Volwrtoor & Bwln•88 M8nw ot Aru Offlc• lo be notlw lry 1 Nov•mt•r 2025 Unlt Name: Fund•namel Invemess Charlty No: SC002580 ur rf not hald for ts Urf8 THIS LAST YEAR Notss REVENUE PAYME RECT ARIT co FUNDRAISING & SPECIAL EVENTS COSTS COMPETITION COSTS FUEL & TRAVEL COSTS CATERING COSTS TRAINING DELIVERY COSTS ARTICLES PURCHASED FOR RESALE £453.00 £0.00 -£2,063 01 £1.264.03 £104.04 £561.37 £34.00 £0.00 -£1,900 47 £1,384.47 £553.45 £1,036.50 RH RENT I COUNCIL TAX HEAT. LIGFrr & WATER TELEPHONE & BROADBAND RUNNING COST Inc POSTAGE, PRIrING & OTHER £343.63 £4,449.90 £417.81 £183.84 £221.87 £1,975.43 £559.39 £240.80 IN ANCE COST OR: BUILDINGS & ESTATE BOATS VEHICLES OTHER MISC EQUIPMENT INSURANCE COSTS BANK INTEREST & CHARGES £69,739.36 £3,147.13 £1,637.23 £28.95 £3,284.02 £0.00 £1,797.32 £1,521.93 £759.27 £103.18 £4,256.65 £0.00 NCE C08TS: FOR ACCOUNTSIAUDIT OR INDEPENDENT EXAMINATION FOR OTHER PROFESSIONAL FEES FOR LEGAL ADVICE (for constiiution or trustees) OTHER REVENUE COSTS TOTAL REVENUE PAYMENTS £0.00 £250.00 £0.00 £0.00 £83,801.30 £0.00 £100.00 £0.00 £0.00 £12,643.79 NON41EV ASSETS E PAYM NT £2,377.50 £0.00 TOTAL NON-REVENUE TOTAL PAYMENTS (zthE) £2,377.50 £86.178.80 £0.00 £12,643.79 eAllaol Ihat F. 8bmMw of Paymths as pg9• AW ¥ThJ •0 on) V3.0 AC2 Doc ID: Odcad5ebaOOc4ecbe4e3dc8889eecc22a713f06c
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THE SEA G4DETS F( ANNUAL 8TATEIAENT OF ACCOUIIP FOR ThE U141T 8C¢ A9 (WI RECEIPTS & PAYIIEPItS ACCOVMT frYy••rondod 31 Ilveh 2025 jar20 Unlt Invemess ¢rtty No: SCLk72580 Lknlt oddrnss (or addre88 for c4Xr8w):. Ts Stre8t aThJ Lkntt Manwgemenl Commimèe fflernbers Ilhe 'charily Iruslees) al dale of siqn,nq Report Nam08 ol any other persons were charity trustees ol Unli at any ts.me In the fjnanaal year.- Narno o18ny person who 1$ now lor vrd5, in the finandal yearl a Irusle8 for the oI8rty' . l.e.. holdlTrJ or in possession of any 0s$0ts b¥onging 10 thè Unlt Ilndudes cuslodians. nominees &cl [Jiq£. &xllandl:. N•turn •nd d•t• olth• UnlV• con•tllutlon1gov•mlng d¢xwn•ffitl: Go¥•m•d by 8•• C•d•t Stsnd•rd Con•¢ltutlon Th• M•th0•) •dopt•d tsr rKrultlng n•w tru•t•••. and trwl••• •r• •l•thd or >th•kn •ppolnt•d (and ty whom) In •0•Th¢• wlth th• Unlt'• Gorwtllutlon. •r• •• folltY•n:. Unlt M•n8qw•nt Team {UMn m&mber¥ ar• 01¢¥d u•1Y •t tho Annual G1 (AGAI). uKfm•m)w8 elX•d frtyn th• m8mb6rship ofttjo Se• C•ctst Untt is Itwty as bw'nq wth an mternst In Ihe unit. In 8v6nt ofa VancY•n&q durinq lh• year (known as • c8sual v8cancy). Tho UMThm ltse powwto n•w UAlTrn•n. Th• UMTftwber awSnt&t 7118•M Unt lh• d819 olthe next AGM, after whth tho post WIN b• fill&J by eliM. Th• Unlt'• chirltbl• purpo•rf81 M ••t out In Its ¢on•titsrtlofft l•:. To promote th8 devglopmenl of young ppIe in achng thglr physic41. aTh1 sodal potsnli814s iTh1ivKluals av¥J as responb cM¢•r by tm provlwn of a nAkxl •rnl kn •coYd•rt Ihè pthJ8. 8IIM>B 4nd prKlk•s ofthe Mgrlrw Sodw a Sea Cadets IMSSC). Th• UnlV• miln cllvAl•• •nd •¢hl•v•m•th In th• fin•n¢thl y.. Publk 8•n•fft ¥et out In the 8clJvlls ond 8thi&vements as ou1knJ abJ¥o. Th• Is to tr of youro peoF In achIng thelr phys1. Intellectual and 80oal Wential 88 lndr4ldu8 respw'ljle dllzens In • 4ale en¥kor4Mrt. In trfdor lo achlgV8 thls thg Unll l•kes Yl¥j peopbo from all backgrrrtmdl, ¥fvr• posslbl• thsabilil• •ThJ de¥oky thelr 8kls Al)$ ty. . AllryM sffJuvwJ r• lo t•ke part ¢ •ciMts8 (Thnectsd Thh lh8 Jer Sga Cfjd•t AK 88 watsrborm orJivib88. w•nts aThJ comWitron8 at dlstsKt. aro• •r#J national I$. cOntlrtknns aye W Ixv w) txderto lstt to tsk• w111 •LaivfM ofts rnay do w. vio AC4 Doc ID: Odcad5ebaOOc4ecbe4e3dc8889eecc22a713f06c
THE SEA CADErs
Forrn
ANNUAL STATEMENT OF ACCOUPIP FOR THE UNrr
SCC A3 IR&P}
RECEIPTS & PAYMENTS AccouKf for y•ar ended 31 March 2026
Jan-20
Unlt
Name:
Invemess
Charlty No..
SC002580
ReseNes Polky
The charity trustees. policy aims to mainta'n Lmrestricted re8er¥es at a level equatiTrJ to
12
mcmth8
revenue payments In order to safeguard the Unlt's ongoing actsths from any unexp8ct8d fluctuations in income
Year4nd r8S8Nes amounted to
£20.000.00
months, on that ba818.
tDelete this section rfnot 8pplicableJ
The Unit
Independent Examinerfs Report to the Trustees of Inverness Unit (No 194) of the Sea Cadet Corps I report on the financial statements of the charity for the year ended 31 March 2025 set out on pages ACI to AC5. Respective 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 (Scotlandl Act 2005 and the Charities Accounts (Scotlandl Regulations 2006 las amended). The charitvs trustees consider that the audit requirement of Regulation Iolllldl of the 2006 Regulations does not apply. It is my responsibility to examine the accounts as required under section 44111{cl of the Act and to state whether particular matters have come to my attention. Basis of Independent Examinerfs Statement My examination is carried out in accordance with Regulation 11 of the Charities Accounts {Scotlandl Regulations 2006 {as amended). 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 a51 the evidence that would be required in an audit and, consequently, I do not express an audit opinion on the view given by the accounts. Independent Examinerfs Statement In the course of my examination, no matter has come to my attention other than as disclosed below which gives me reasonable cause to believe that, In any material respect, the requirements: to keep accountin8 records in accordance with section 44llllal of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or to which, in my oplnion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Unusual item included in the accounts Direct charitable attivity costs includes 'Fuel and travel costs, stated as a negative figure of £2,063.01. This includes credits totalling £3,319.61 in respect of travel refunds received from MSSC which are credited against f uel and travel costs apparently on the instructions of SCC. 11 November 2025