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
s￿￿29

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 Re￿on 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*¥Aw*b•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
1*17 y
TOTk*(l￿N 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: sc￿2926

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: Sc￿2926

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 conSidera￿n of any unusual items or disdosures in the accounts and seeks expl•nations from
the Trustees 0)n￿rnIng 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 t￿￿t and passed on, £155
balance of 3 Kinross dosure r￿1Ved 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 Includ￿1 In oach annual a(xounls howpver a5 11 Is financialty Independent rt Is rk)
longer Indud￿j 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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