Scouts Perth & Kinross District Perth and Kinross Scout District Annual Report & Financial Statements for the Year ended 31st March 2025 OSCR oITi%h C.Thiity R£yt.,l*oi WWW.OSCT.OTg.uk s29
The Trustee Board have pleasure in presenting their report together with the financial statements and the independent examiner's report for the year ended 31 March 2025 REFERENCE AND ADMINISTRATIVE DETAILS Charity Name Perth and Kinross Scout Distritt Charity Number SC(K)2926 Principal Address The District may be contacted at: 11 Almond View, Perth PHI IQQ Current Trustees Trustees are recruited and appointed in accordance with the Policy. Organisation & Rules I'POR") of the Scout Association. Independent Examiner Annual Report and Accounts. Registered Charity: SC(M)2926
STRucfuRE, GOVERNANCEAND MANAGEMENT Governing Document The Distritt is an unincorporated recognised Scottish Charity and is governed by the teims detailed in the constitution of The Scout Association (incorporated by Royal Charter in 1912) and as detailed in its Policy, Organisation and Rules (POR) and as amended by its Scottish Variations. It ts a member of The Scout Association having accepted the aims of the Association. Appolntment of Trustees New trustees are recruited in accordance with the Policy, Organisation and Rules (PORI of The Scout Association as and when required from existing and new contatts. Any newly appointéd trustees are advised of the objectives and activities of the District, and are to act in accordan& with the Policy, Organisation and Rules of the Scout Association and the Charities & Trustee I vestment (Scotland) Art 2005 in force at the date of appointment. Assistance and learning are provided to new trustees by the existing trustees and all new Office Bearers have to complete the Growing Roots learning within 180 days of joining. Or8anlsational Structure The trustees meet at least four times a year and determine policy as well as reviewing fidance and determining operational matters. In line with all groups, and Districts we applied the new Scouts constitution at our 2024 AGM. It follows the standard model Constitution in all ways apart from the fact we are allowing all three District Lead Volunteers to be Trustees, rather than just l of them. We feel this better refletts our way of working as three separate Distritts supported by l Trustee Board. The meetin8 una approved the change. imously Rlsk Assessment The Distrirt is dependent upon receivin8 sufficient fvnding and donations to enable it to nti nLJe to work towards achieving its objectives. The Trustee Board has carried out an assessment thf all the major risks {including those related to Health & safety) and is satisfied that it has syslems or procedures in place to manage those risks. All volunteers, regular helpers and Office Bearers must be members of the Protectin8 Vul erable Groups IPVG) scheme and have had an enhanced Disclosure through The Scout Association from Disclosure Scotland within the past 5 years. All adult members have also undertaken arKI been validated for GDPR to ensure that all personal data held by the District is done so securely and in line with the current legislation. All adults in the District must undertake regular FirstAid, Saftty and Safeguarding learning and the number of non-compliant adults is monitored and has r¢duced considerably over the years. Annual Report and Accounts. Registered Charity: SC002926
OBJECTIVES & AcnvmES The aim of the District is to promote the purpose of Scouting across Perth and Kinross area and to support the aims and objertives of the E35t Region of which it forms a part together with Angus Dundee and Fife. Scouting exists to actively engage and support young people in their personal development, empowering them to make a positive contribution to society. The District is organised in line with the Values of Scouting which are that as Scouts we are guided by these valLPS: Integrity- We act with integrity- we are honest, trustworthy and loyal. Respect- We have self-respert and respect for others. Care - We support others and take care of the world in which we live. Belief - We explore our faiths, beliefs and attitudes. Co-operation - We make a positive difference: cooperate with others, make friends. ACHIEVEMENTS & PERFORMANCE Over the last year there has been significant chan8es to scouting both nationally and morp locally in Perth and Kinross District. At the end of 2024 we said goodbye to the very dated Compass system as the Scout Association launched the new Membership System. The aim is to make managing adult data easier and reduce admin, so that volunteers have more time to focus on delivering sllills for life for youn8 people. Prior to the launch of the new system a lot of work went in locally to ertsure that all volunteer5 data was up to date before it was transferred to the new system. Our thanks to all volunteers for your support to help make the transition as smooth as possible. At the same time as the launch of the new Membership System an updated version of POR was published in November 2024. This edition introduced sweeping updates as part of a move toward a team-based volunteerin8 Strutture. Fitles like Distritt Commissioner are now replaced with Distritt Lead Volunteer to emphasize collaboration. The outdated Scout Active Support Units {SASUs) wls retired as volunteer roles were or8anized into Group, Section. District, and Reon Teams. Structural enhancements have also been made across governance, adult learnin8, and section organ ation. We saw a move from a -training" approach to a "learning" approach for adult volunteels. It has been recognised that the current adult trainin8 scheme, with a large number of rnodules, typically run face to face, is overwhelming, complex and puts off new volunteers. The new learnin has two elements., system Growing Roots: mandatory learning that must be completed by new leaders within six m joining. safe Scoutin8 to be completed in 30 days. nths of Branchln8 Out: further learning that a volunteer can choose to do, to enhance their skills o wish to undertake particular activities. if they All volunteers 3150 had to complete the new mandatory, di8ital-first Safety training coursd which was introduced by the Scout Association in November 2024, replacing previous modules with a course focused on risk assessment and incident response, developed with the Royal Society for the Prevention of Accidents (ROSPA). More locally our district has encountered some challenges with the resignation of some trustees in early 2025 following the transition to the new volunteer roles. All trustees who have left u have Annual Report and Accounts. Registered Charity.. SC(K)2926
given a considerable amount of time to scouting over many years and we thank them for their hard work and wish them well for the future. It is also important to thank the uniformed leaders who make scouting possible. Theid enthusiasm is boundless, their organisational skills are beyond my limits, and their dedication, com itment and loyalty are beyond expectation. You all deserve the praise and thanks from us all. In addition to it we want to take this opportunity to also say thank you to those unsung,heroes who work tirelessly on the paperwork. From the trustees at each group, through the aN)ointments process, the training records and PVG system, to those who endlessly chase up onl mandatory learning and those who keep accounts. These are the less than glamorous jobs which npne the less are vital to our health and sustainability. Census 2025 P•rth •nd XlnroM- •om• k•y f•rtg121 Groups Sn l Dlrtrktl K•y M•tr ZOIJ hljo JOIS $4WI• T¥Awb•r c4 t 412 Ju 447 D•il• 0ty4S LV4 Annual Report and Accounts. Registered Charity: SCCQ2926
Tof•rt v()uIH IIFIIIEPJM Ljll LW IT TOT rtA Ilj 117 y TOTk(lN IL4fLB 41 Annual Report and Accounts. Registered Charity: SC(K12926
Adult Awards- Roll of Honour 2024125 May Chief Scouys Length of Service 5 Years 10 Years 15 Years 30 Years 40 Years Wood Badge Award for Merit Bar to the Silver Acom August Chief Scouvs Commendation for Good Service Award for Merit Annual Report and Accounts. Registered Charity: sc2926
November Chief Scouvs Length of Service 5 Years 10 Years IS Years 25 Years 30 Years Wood Badge February Wood Badge Annual Report and Accounts. Registered Charity.. SCIX)2926
FINANCIAL REVIEW Overview The accounts show a net expenditure over income of £11359 for the year12024 net over income of £12098) Reserves Policy The Trustees believe that around £IO.(XX) is an appropriate level of reserves in order lo cover the timing differences between receipts and payments and to allow for any unexpected iterns of expenditure. Distritt Expenditure is generally the same from year to year unlessthere is a Blair Atholl Jamborette or World Jamboree when deposits need to be made in advance of funds coming in. As at the 31" March 2025 the District had free reserves of c£25.5k. xpenditure FUTURE PLANS The Distritt remains committed to supporting Groups and Sections providing an exciting programme of activities for those aged 4-25 in the Perth & Kinross Local Authority area. APPROVAL This report was approved by the trustees on 1st Septernber 2025 and signed on their behalf by: Annual Report and Accounts. Registered Charity: Sc2926
Independent ExamlnÉrfs Report to the Trustees of Perth al Klnyoss Scout Dlstrlrt I report on the flnanaal statements of the Perth and Klnross Scout Dlstrftt fthe District.) for khe year ended 31st Marth 2025 which are set out on the following pa8es. Respectlve re5pon51bllltles of Trustees and Examlner The Distritt's Trustees are responsible for the preparatfon of the accounts in accordan withkne Charltles and Trustee Investment (Scotlandl Att 2(X)5 ('the Act) and the Charities Accounts (Scotland) Regulations 2(K)6 ("the Regulations"). The District's Trustees consider that the audit requirement of Re8ulition 1011){d) does not apply. It is my responsibility to examine the accounts as required under section 44(1)(c) of the Act and to State whether particular matters have come to my attention. Basls of IrKlependent Examlner's Statemert My examination is carried out in ac(r)rdance with the Regulations. An examination indudes a eview of the accountin8 records kept by the District and a comparison of the accounts presented with those records. It a150 Indudes conSideran of any unusual items or disdosures in the accounts and seeks expl•nations from the Trustees 0)nrnIng any such matters. The procedures undertaken do not provide all the &idence that would be required in an audit and consequently I do not express an audit opinion on the view w'ven by the accounts. Independent Examlnerfs Ststement In connectlon wlth my examinatton. no matter has crKne to my attention:_ (i) which gives me reasonable cause to belleve that in ary material respect. the requirem (a) to keep accountlng records in accordance with the RegulatSons. and (b} to prepare accounts which agree wlth the accountfnE records and comply with the Re8ulPtI'ons have not been met. or (2) to which. in my opinion, attention should be drawn in order to enable a pioper undefStandin8 of the accounts to be reached. io Annual Report and Accounts. Registered Charity: SC(X)2926
Recelpt5 & Payments Account Year ended 31st March 2025 Note 2025 2024 RECEIPTS Subscriptions Sale of Badges Scott Davidson Trust Donations 68894.50 390.00 63.70 58726.¢X) 440.9) 45.11) Misc Receipts linc 8latr8owrie Group Closure) Dlstrlct Actlvltles Section Activities Training Zanzibar trip Blair Atholl World Jamboree Explorers sub account Bank & Dlvldend Income Bank Interest 5155.94 640.00 6980. 12488.60 2503.10 700. 3439.24 63.67 Total Recelpts 90899.51 74475.73 PAYMENTS Capitation Fees Management & Administration Costs Group grants Misc Exp Scott Davidson distribution Dlstrlct Actlvltles Section activities Training Blair Atholl World Jamboree Zanzibar trip Hardship fund 66494.50 1689.04 7474.19 5155.94 96.87 58398.50 1242.97 3049.(M) 566.31, 4195.60 295.00 823.20 7660.(KI 6480.(K) 8877.46 16035.00 300.(X) Total Payments 102259.34 86574.24 Surplus1(Deficitl for year 11359.83 12098.51 li Annual Report and Accounts. Registered Charity: SC002926
Perth & Klnross Scout Dlstrict Statement of Balances 31st March 202S 2025 2024 Bank Balances (Unrestrlcted) Individual Balances District 62301.67 Explorers Network 4399.28 0.90 Openlng Consolldated Balance as at 3tst March 62301.67 4400.18 Individual Surplus/Deficit for the year District 11359.83 Explorers Network 2098.51 Consolidated Surplus/Deficit for the year 11359.83 2098.51 Balance as at 31st Marth 50941.84 Q301.67 Bank Balances at year end District (Current & Savings a/cs) $0940.94 6k300.77 Explorers Network Icashl nll nll Balan as at 31st March 2024 50941.84 301.67 Other Assets The District holds, in a separate savings account, funds from the Scott Davidson Trust held on behalf of the Kinross District Groups. Interest accrued on this account is distributed to the groups on a pro rata basis according to membership. 4,168.(X) 68.(Kl The District owns a quantity of camping and training equipment which has been acquired over a number of years. The District also carries a small stock of badges. The District has no material liabilities or obligations. The Notes on following pages form an integral part of these Accounts. 12 Annual Report and Accounts. Registered Charity: SCCMJ2926
Perth and Kinross Scout District Notes to the Accourrts Year ended 31st March 2025 2025 2024 The Districl maintains a single undesignated general fund for all ils day-tcwday financial transactions. 2 Trustses Remuneration & Expenses Trustees received expenses 771.94 1242.97 3 Subscription Income From Groups, Less.. Paid to Scout Headquarters 2024 shortfall in subs collected lo date due to a group urxlergoing a change of signatory on bank account. currently being progressed12023 shortfall remains as group oulslanding due lo issues accessing bank account as changes required to signalones, this is also currentiy being rectifiedl 2025 - These shortfalls now fully rncovernd. All 2025 subs collected before 3113125 68894.50 66494.50 58726.00 -58398.50 2400.00 327.50 4 Donations Donations received - nil Donatson made - 2024 includes donatson to Craggan Campsite £1250 and grants to groups from Forsyth Trust £1499, 2025 made up of F¢XSyth Trust fund exp S District Bank Account 7474.19 3049.00 Current Account Actual Explorers chqs & credits outstanding Savings Account 46772.94 8332.Tl 200 00 14168.00 301.67 4168.1)0 50941.84 Hardship Fund Balance held within main District bank account (reset 6 to £2000 annually) 2025 unused this year 2000.00 This Is for use at the Distnct Executive Committees discretion to assist individuals who would benefit from finanoal help to undertake ath"vities, attend camps etc. Requests for assistance are considered on a case-bythGase basis. 7 Misc. Receipts and Expenses 2025 Riverside £1k donation reThved from Charities Trust passed on, Craggan Campsite donation of £4k received from a charilable tt and passed on, £155 balance of 3 Kinross dosure r1Ved and passed onto 1 Kinross group as was merged into that group. 5155.94 Annual Report and Accounts. Registered Charity: SCCM)2926 13
A8enry Transartlons Agency funds are those collerted that do not belong to the District and are passed onto SHQ v* Region and which District has no control over how these funds are spent. These include membership fees ¢ollected from Groups for onward transmission to Region together with World Jamboree and Blair Atholl Jamfyorette etc. Funds Recelved as agent of Scouts Scodand Membership Fees -1043 Blair Atholl World Jamboree Total Balance as at 31/03/2024 Received -1680 -2523 655C 2503 5CKI 68503 Paid .64457 -823 65480 Balance as at 31/312025 Cash 500 This Year Cash at Bank st year 2301 Cash in Hand A8encv Cash 500 523 Total 50441 24 Cr•ggan C•mp•lt• Craggan campsite Is jointly sp(Msor&J by Perth and lQnross Drslncl Scouts arKI Porth and n[oSs Qrlgu Counly 8nd wa5 prevwsly Includ1 In oach annual a(xounls howpver a5 11 Is financialty Independent rt Is rk) longer Indudj In th8 InccKn8 & expenditufè hO¥ver Is Include(I hgre as a note onty. Op8ning balance In(x¥ 6841.46 9421.76 16263.22 -998 1 5B 8281.64 36199.00 22922.41 67 29667.96 -22.Y 649 Exp8ndilure Currgnl balance held Olher Assèts 38913.00 Annual Report and Accounts. Registered Charity: sCCK)2926 14
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