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 Slatwnw*s fom7 •¥1 cortert aTrJ Its suthy by R*3￿at￿￿s- SSI 20CV218}
J•n-20
Unlt
Namo:
Fund-namel
Inveme88
Charlty No:
SC002580
lil nrrt for thè Un*s w￿58$):.
This
LAST
YEAR
Nots•
EVEN
ANNUAL FUNDIDIRECT GRANT - {r88trlcted)
OTHER GRANTS - (unrestricted)
SCAVA (Sea Cadet Vlctualllng Allo￿nCe)
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 ACco￿t 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 YEAR*ND
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
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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, PRI￿rING & 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 Paymth*s as pg9• AW ¥ThJ •0 on)
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Doc ID: 0dcad5eba00c4ecbe4e3dc8889eecc22a713f06c 



THE SEA G4DETS
F(
ANNUAL 8TATEIAENT OF ACCOUIIP FOR ThE U141T
8C¢ A9 (WI
RECEIPTS & PAYIIEPItS ACCOVMT frYy••rondod 31 Ilveh 2025
jar￿20
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$0ts b¥onging 10
thè Unlt Ilndudes cuslodians. nominees &cl [Jiq£. &xllandl:.
N•turn •nd d•t• olth• UnlV• con•tllutlon1gov•mlng d¢xwn•ffitl: Go¥•m•d by 8•• C•d•t Stsnd•rd Con•¢ltutlon
Th• M•th0￿•) •dopt•d tsr rKrultlng n•w tru•t•••. and trwl••• •r• •l•thd or *>th•￿kn •ppolnt•d (and ty whom) In •￿0￿￿•Th¢•
wlth th• Unlt'• Gorwtllutlon. •r• •• folltY•n:.
Unlt M•n8qw•nt Team {UMn m&mber¥ ar• 01￿¢¥d *￿u•1Y •t tho Annual G￿￿￿1 (AGAI). uKfm•m)w8 ￿ el*X•d frtyn th•
m8mb6rship ofttjo Se• C•ctst Untt is Itwty as bw'nq wth an mternst In Ihe unit. In 8v6nt ofa V￿ancY•n&￿q durinq lh•
year (known as • c8sual v8cancy). Tho UMThm ltse powwto n•w UAlTrn•n￿. Th• UMTftwber awSnt&t *7118•M Unt￿ lh• d819
olthe next AGM, after whth tho post WIN b• fill&J by e*liM.
Th• Unlt'• chirlt*bl• purpo•rf81 M ••t out In Its ¢on•titsrtlofft l•:.
To promote th8 devglopmenl of young p￿pIe in ach￿￿ng thglr physic41. aTh1 sodal potsnli814s iTh1ivKluals av¥J as respon￿b￿ cM¢•r
by tm provlwn of a n*Akxl •rnl kn •coYd•rt* Ihè pth*J*8. 8IIM>B 4nd prKlk•s ofthe
Mgrlrw Sodw a Sea Cadets IMSSC).
Th• UnlV• miln *cllvAl•• •nd •¢hl•v•m•th In th• fin•n¢thl y￿￿*￿..
Publk 8•n•fft
¥et out In the 8clJvll*s ond 8thi&vements as ou1kn￿J abJ¥o. Th• Is to tr* of youro peoF* In achI￿ng thelr phys￿1.
Intellectual and 80oal Wential 88 lndr4ldu8￿ respw'ljle dllzens In • 4ale en¥kor4Mrt. In trfdor lo achlgV8 thls thg Unll l•kes Y￿￿l¥j peopbo
from all backgrrrtmdl, ¥fvr• posslbl• thsabilil*• •ThJ de¥oky thelr 8kls Al)*￿$ ty.
. AllryM￿ sffJuvwJ r• lo t•ke part *¢ •ciMts8 (Thnectsd Th*h lh8 **Jer Sga Cfjd•t AK
88 watsrborm orJivib88. w•nts aThJ comWitron8 at dlstsKt. aro• •r#J national I￿￿$.
cOnt￿lrtknns 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
<entersum>
holds
<enter forfirturn pn¥eds to be canied out in
sum>
in deSi￿al0d fimjds reprnsenbng fix￿ &8sets needed for fiJtur8 aclivili8S
<EnlerNo of AIonth&+Y￿> as CUfTMNy
onn8(V8XP8d￿l
IDelete s8ction U￿eSS the Unit has a Restiicted Fund iLdoOGrt' J
A restricted lund held fcf the purpose of
was In deficit to the extent of
and the step8 being taken to rectify rt are:_
Durfng the financial year the Unit received the follo*ing donaled facllib'eslservices [not.' English. Welsh or Nl Units].'.
The Unit andlor its trustees held the followng assets for the charitylies named below, whose charitable purposes
are as sel out hereunder. Special arrangements for the safe custody of Ihose assets and their segregation from the
Unit's own assets are as 8et out below [English. Welsh & Nl Units.. Delete this section if not applicable., Units in
Scotland.. This disclosure is not mandatory]:_
Date signed as authorised by the Unit's Management Committee.
Wote." The &atutory au<frt orirrf18pe￿nt examina1A￿ Ihis Statement ofAccounf must be attached.
AC5
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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