**TRUSTEE BOARD** ## Elected Members ## Nominated Members _Due to structure changes in Scouting, the Trustee Board was reformatted to reflect this from 02/09/2024._ ## Principal Address Dundee District Scout Halls 33 David Street Broughty Ferry Dundee DD5 2BU ## Independent Examiners MMG Archbold Ltd Chapelshade House 78-84 Bell Street Dundee DD1 1R ## Bankers Charities Aid Foundation 25 Kings Mill Avenue Kings Hill West Mailing Kent ME19 4JQ 2 **TRUSTEES’ REPORT** Trustees present their annual report and accounts for the year ended 31 March 2025. This report is prepared in accordance with the Constitution of the charity and the recommendations of the Statement of Recommended Practice – ‘Accounting and Reporting by Charities’ and complies with applicable law. ## Structure, Governance and Management ## Constitution The Scout Association was incorporated by Royal Charter in 1912. Its powers include the appointment of local bodies for the management of its affairs in any particular part of the United Kingdom; under these powers, its affairs in Dundee are delegated to Dundee District Scout Council, with a Trustee Board for the management of its business. The charity operates under the standard Constitution effective from 08 September 2024. Trustees at the date of this report and throughout the year can be found on page 2 of this report. ## Appointment of Trustees Membership of the Trustee Board is: - - By virtue of other office/appointment held - By election of the membership of the District Scout Council - By nomination by the District Commissioner, and - By co-option by existing Trustees ## Trustee Induction and Training In accordance with the Policy, Organisation and Rules of The Scout Association, the acceptance of any appointment, including that of Trustee, carries with it an obligation to undertake training appropriate to that appointment. This training, which comprises both compulsory and optional elements, is made available locally. ## Organisation The charity is administered under the supervision of Trustees who meet every two months. Day to day administration is carried out by the Trustee Board. ## Risk Management Trustees have assessed the major risks to which the charity is exposed, in particular those related to its operations, finances and reputation. Trustees do not believe that there are any major financial risks to which the charity is exposed. Insurable risks are appropriately covered. ## Key Management Personnel Trustees consider the Trustee Board to be the key management personnel of the charity, in charge of directing and controlling the charity and running and operating the charity on a day-to-day basis. All Trustees give their time freely, and no Trustee remuneration or expenses were paid in the year. 3 ## Objectives The purpose of Scouting is to actively engage and support young people in their personal development, empowering them to make a positive contribution to society. Scouting takes place when young people, in partnership with adults, work together based on the values of Scouting (Integrity, Respect, Care, Belief, Cooperation), enjoy what they are doing and have fun; take part in activities indoors and outdoors; learn by doing; share in spiritual reflection; take responsibility and make choices; undertake new and challenging activities; and make and live by their promise. ## Reserves Policy The Trustees have established a reserves policy to ensure the financial stability of the District and to enable it to continue to meet its charitable objectives in the event of unforeseen circumstances. At 31 March 2025, the charity held: - Restricted Funds: £30,951 (2024: £30,288), which are subject to specific conditions imposed by the donors. These funds cannot be used for general purposes. - Unrestricted Funds: £543,701 (2024: £564,277), comprising: - Designated Funds of £536,220 (2024: £557,796), set aside by the Trustees for specific projects and commitments, principally relating to property, equipment, and future development. - General Reserve Fund of £7,481 (2024: £6,481), which represents the free reserves available for the general purposes of the charity. The Trustees have considered the appropriate level of free reserves (being unrestricted funds not designated for particular purposes) required to provide financial resilience. Taking into account the level of ongoing commitments, property maintenance, and the nature of the charity’s income streams, the Trustees consider that a minimum reserve equivalent to three months of operating expenditure (approximately £11,000) is appropriate. At the year end, the charity’s free reserves stood at £7,481, which is below the target range. The Trustees are aware of this position and will continue to review income generation, cost control, and fundraising to ensure reserves are maintained at a prudent level in the future. ## Financial Review The results for the year ended 31 March 2025 are given in the statement of Financial Activities. The assets and liabilities are detailed in the Balance Sheet. The charity’s income for the year was £91,107 (2024 - £91,429) and expenditure was £111,521 (2024.£96,252) giving a net outflow of funds of £20,414 (2024 £4,823. Full details of income and expenditure are set out in the notes to the accounts. The charity ended the year with net assets of £574,652 (2024 - £595,066) The trustees consider the financial position to be satisfactory and continue to monitor income and expenditure closely. 4 DISTRICT MEMBERSHIP District Membership as of Census January 2025 Squlrrels 25 Cubs 195 Explorers 81 Network 29 139 175 800 700 45 91 600 51 74 74 61 Network 500 180 175 Explorers 169 400 170 173 Scouts Cubs 300 214 155 214 190 152 195 Beavers 200 Squirrels 100 183 142 153 139 2020 2021 2022 2023 2024 2025 Manager & Governance 119 15 41 200 180 160 31 32 41 41 140 31 120 16 21 19 25 15 Managerl Govemance 100 Support 80 l Leaders 60 107 19 40 20 2020 2021 2022 2023 2024 2025 ## **REVIEW OF ACTIVITIES** The 2025 census taken in January showed a slight decrease in youth membership across the District, however this was due to a sharp drop in the Explorer (14–18-year old) section; the Squirrel, Beaver, Cub and Scout numbers all grew which will support future growth in the older section as youth members move on across the sections. Network membership (18–25-year-old) also saw a significant increase. Adult membership numbers also dropped back slightly, however several volunteering events across the city will hopefully bring in new Leaders, Managers and Governance members. Scouting also restructured the adult membership format, which saw some roles removed, and other roles reallocated into new teams which may also account for the slight decrease in numbers. The uniformed membership is now led by a District Lead Volunteer, who manages adults through Group Lead Volunteers across the 8 Dundee Scout Groups. Also in place at District level are a Programme Team, Volunteering Development Team and a Support Team; these are also headed up by team leads responsible for delivery of activities, training and support across the District. Sectional leaders still run the week-to-week programme for our youth membership, so this has largely remained unchanged. A new membership site was rolled out by UK Scouting, which, while still very much a work in progress, will help support the restructure of adult membership. In terms of expansion, there are plans to introduce additional Squirrel sections in Stobswell, as well as Menzieshill once suitable adult provision and funding has been agreed. The District are also looking into opening a new group in the Linlathen area of the city, however this will require significantly more planning and resources, as well as finding a suitable, affordable location. Gang Show 2025 took to the stage during the last week in March and was once again a huge success. The cast size increased year on year, giving even more young people the opportunity to perform to a large audience, building on their confidence and teamwork skills. Plans are also already underway for the 60[th] anniversary of Gang Show in Dundee in 2026 with events for both youth and adult members from across the decades in the pipeline. During Gang Show week, was presented with not only his Gold Duke of Edinburgh Award, but also the Kings Scout Award which is the highest youth award in UK Scouting and is one of the most respected achievements in Scouting worldwide. Douglaswood Scout Centre, which is owned and operated by Dundee District Scouts continues to attract Scout Groups from across Dundee, Scotland and further afield. The campsite also draws other youth groups and external users each year with any profit reinvested to improve facilities across the campsite, as well as at District facilities in both Broughty Ferry and Stobswell. The property team, consisting entirely of volunteers, give countless hours to maintain and improve District facilities. District wide events which took place included a fun day for the Beaver section, held at Douglaswood which was the first District wide Beaver event in a number of years, the JV Muir and Cub Flag competitions were also held for the 8-10-year-old section. For the older sections, an expedition challenge and Scout Flag competition was also held. 6 ## **Risk Management** It is recognised that the nature of our work requires active acceptance and management of some risks in undertaking activities in order to achieve our charitable aims and objectives, the Trustees are working towards enhancing systems which are in place to mitigate the exposure to the major risks, which include: - Insufficient numbers of adult volunteers - A decline in youth membership - The safety and safeguarding of young people involved in Scouting - Ongoing property maintenance - Loss of rental properties for Groups to operate from ## Future The District Trustee Board and District Team has changed slightly due to the Scouting restructure however all members are working hard to provide a solid foundation for Scouting in Dundee, structurally, financially and in terms of programme delivery. This will include: - More District wide events for young people - More interaction and networking for adults across the District - A renewed training programme, being rolled our throughout Scouting in the UK - Plans to introduce further Squirrel provision - Plans to open a new Scout Group - Revised Hall Hire rates The District Trustee Board will continue to offer support to Group Trustee Boards and actively encourage them to become a registered charity if they haven’t yet done so. Our major focus will be to support the drive of membership growth and encouraging networking across the District. 7 Statement of Trustees Res onsibilities The Trustees are responsibLe for preparing a trustees annuaL report and the accounts in accordance with applicable Law and United Kingdorn GeneraLly Accepted Accounting Practice {UK GAAB. Law appLicable to charities in Scotland requires the TruSt￿S to prepare accounts each year which show a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources. of the charity for that period. In preparing accounts, giving a true and fair view. the Trustees should foLLow best practice and: select suitabLe accounting poLicies and then apply them consistently. observe the methods and principles in the Charty SORP.. make judgments and estimates that are reasonabLe and prudent statewhether appltcabLe accounting standards and statements of recommended practyce have been followed. subjectto any rnateriaL departures disclos￿ and explained in the accounts: and prepare the accounts on the giing concern basis unless it is inappropriate to presurne that the charity WILL continue in business. The Trustees are responsible for keeping accounl'ng records which discLose wrth reasonable accuracy at any time the financiaL position of the charity and to enable them to ensure that accounts comply with the Charities and Trustee Investment IScotLandl Act 2005. the Charities Accounts IScotLand) Regulations 2006 las amended) and the Deed of Constitution. They are also responsibLe foi safeguarding the assets ofthe charity and hence for taking reasonable steps for the prevenbon and detection of fraud and other irregularities. The Trustees are responsibLe for the maintenance and integrity of the charity and financiaL information on the charity's webstte. LegisLation in the United Kj'ngdom governing the preparations and dissernination of the accounts may differ from LegisLation in other jurisdictiong. Apnrnvp.d h! thp. Trii**Income and endowments from:**
Donations and legacies
1
Charitable activities
2
Investments
3
Other trading activities
4
**Total Income**
**Expenditure on :**
Charitable Activities
5
**Total Expenditure**
**Net (expenditure) / income before gains and losses**
**on**
**investments**
**Net movement in funds**
**Reconciliation of funds :**
Total Funds brought forward
Restatement for agency transactions adjustment
**Restated brought forward balance**
**Total Funds carried forward**|**Unrestricted**
**(incl**
**Total**
**Designated**
**Restricted**
**Funds**
**Funds)**
**Funds**
**2025**
**£**
**£**
**£**
11,731
1,500
13,231
34,570
-
34,570
209
-
209
43,097
-
43,097
**89,607**
**1,500**
**91,107**
110,684
837
111,521
**110,684**
**837**
**111,521**
(21,077)
663
(20,414)
**(21,077)**
**663**
**(20,414)**
564,277
30,288
594,565
501
-
501
564,778
30,288
595,066
**543,701**
**30,951**
**574,652**|**Restated**
**Total**
**Funds**
**2024**
**£**
19,118
18,837
594
52,879| |---|---|---| |||**91,429**| |||96,252| |||**96,252**| |||(4,823)| |||**(4,823)**
599,889
-| |||-
**595,066**| ## **Continuing Operations** All activities relate to continuing operations 10 Balance Sheet As at 31 March 2025 Restated Prior Year 2024 Unrestrlcted Restrlcted Funds Funds 2025 2025 Total Funds 2025 Notes Flxed Assets Herltable Property Equipment Total fixed assets 450,870 34,790 485,660 23,033 473,903 34,790 508,693 488.249 34,506 522,755 23,033 Current Assets Cash and bank balances Debtors and payments in advance Total current assets io 36,783 79,644 116,427 7,918 44,701 79,644 124,345 48,604 83,257 131,861 7,918 Current Llabilltles Falling due within l year li 58,386 58,386 59,550 Net Current Assets 58,041 7.918 65,959 72,311 Net Assets 543.701 30,951 574,652 595.066 Represented by Restricted Funds 12 30,951 30,288 Unrestrlcted Funds Reserve fund Designated funds 12 7,481 536,220 543,701 6.982 557.796 564,778 12 Total 574,652 595.066 These accounts were approved by the Trustees as a body on 27 August 2025 and signed on their behalf bv 11 ## **Cash Flows** |**Notes**
**Cash flows from operating activities:**
Net cash provided by/(used in) operating activities
16
**Cash flows from investing activities:**
Purchase of property, plant and equipment
Interest received
**Net cash provided by investing activities**
Change in cash and cash equivalents in the reporting period
Restated Cash and cash equivalents at the beginning of the reporting
period
Cash and cash equivalents at the end of the reporting period|**2025**
**£**
6,959
(11,071)
209
(10,862)
(3,903)
48,604
44,701|**Restated**
**2024**
**£**
20,143
(76,271)
594| |---|---|---| |||(75,677)| |||(55,534)
104,138
48,604| 12 ## Accounting Policies ## Basis of Accounting The financial statements have been prepared under the historical cost convention and in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) effective 1 January 2015 - (Charities SORP (FRS 102)) and the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland Regulations 2006 (as amended)). The financial statements are prepared in sterling which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £. The charity meets the definition of a public benefit entity under FRS 102. ## Going Concern Trustees consider that there are no material uncertainties about the charity’s ability to continue as a going concern. ## Income All income is recognised once the charity has entitlement to the income, it is probable that the income will be received, and the amount of income can be measured reliably. ## Interest Receivable Interest is included when receivable by the charity and the amount can be measured reliably by the charity. ## Donations Donations are recognised when the charity has been notified in writing of both the amount and settlement date. In the event a donation is subject to conditions that require a level of performance before the charity is entitled to the funds, the income is deferred and not recognised until either the conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity, and it is probable that those conditions will be fulfilled in the reporting period. ## Grants Government and other grants towards revenue expenditure are credited to revenue in the year to which they relate. Grants received in respect of capital expenditure are credited to the income and expenditure account over the expected useful lives of the fixed assets to which they relate. The balance of such grants is included in restricted funds. All other income has been recognised on the basis of entitlement, probability and measurement. ## Expenditure All expenditure is included in the financial statements on an accrual’s basis. Liabilities are recognised as soon as there is legal or constructive obligation committing the charity to that expenditure, it is probable that settlement will be required, and the amount of obligation can be measured reliably: - Charitable activities include expenditure associated with the provision of the Charitable purpose and includes support and governance costs. Support and governance costs include those incurred in the governance of the charity and its assets and are primarily associated with constitutional and statutory requirements. Certain expenditure is directly attributable to specific activities and has been included in those cost categories. Certain other costs, which are attributable to more than one activity, are apportioned across cost categories on an appropriate basis. 13 ## Irrecoverable VAT Irrecoverable VAT is charged against the category of resources expended for which it was incurred. ## Depreciation Depreciation is calculated so as to write off the cost of assets over their useful life as follows: - Heritable Property 2% straight line Equipment 10% - 50% straight line Website 4 years’ straight line ## Investments Investments are a form of basic financial instrument and are initially recognised at their transaction value and subsequently measured at their fair value as at the balance sheet date using the closing quoted market price. The statement of financial activities includes the net gains and losses arising on revaluation and disposals throughout the year. ## Realised gains and losses All gains and losses are taken to the Statement of Financial Activities as they arise. Realised gains and losses on investments are calculated as the difference between sales proceeds and their opening value, or their purchase value if acquired subsequent to the first day of the financial year. Unrealised gains and losses are calculated as the difference between the fair value at the year end and their carrying value. Realised and unrealised investment gains and losses are combined in the Statement of Financial Activities. ## Cash at bank and in hand Cash at bank and in hand includes cash and short-term liquid investments with a short maturity of three months or less from a date of acquisition or opening of the deposit or similar account. ## Debtors Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of trade discounts due. ## Creditors and provisions Creditors and provisions are recognised where a charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discount. ## Financial instruments The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value. 14 ## Fund accounting General funds are unrestricted funds which are available for the use at the discretion of Trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes. Designated funds comprise unrestricted funds that have been set aside by Trustees for particular purposes. The aim and use for each designated fund are set out in the notes to the financial statements. Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund are set out in the notes to the financial statements. ## Nature and purpose of funds - International fund - to provide support for individuals and groups of individuals representing Dundee District at international Scouting events. - Training funds - to support adult training within Dundee District. - Beaver Scout fund – to support the provision of a full programme for members of this Section. - Reserve fund - to meet the day by day operating expenses of Dundee District Scout Council and to provide support for the work of The Scout Association in Dundee District. - Buildings and equipment fund - funds invested in buildings to provide accommodation for Scouting activities and in equipment to support those activities. - Gang Show fund - to support the production of the Dundee Scout Gang Show. - Property reserve fund - to fund substantial repair work to the District’s various properties - Property development fund - to fund the development of the District’s various properties ## Taxation Dundee District Scout Council is recognised as a charity for the purposes of applicable taxation legislation and is not, therefore, subject to taxation on its charitable activities. The charity is not registered for VAT. 15 ## Notes to the Accounts |Notes to the Accounts|| |---|---| |**Unrestricted**
**Funds**
**Restricted**
**Funds**
**2025**
**£**
**£**
**£**
**1**
**Donations/ Legacies/ Membership**
Donations (note 13)
10,263
1,500

11,763
Grants towards training costs
322
-
322
Membership fees
1,146
-

1,146
11,731
1,500

13,231
Donations and legacies in the prior year were £19,118 (restated) all of which was unrestricted
**2**
**Charitable Activities**
Youth Activities
10,784

-
10,784
Gang Show income
23,786
-
23,786
34,570
-
34,570|**Restated**
**2024**
**£**
19,118

-

-
| ||19,118
| ||7,863
10,974| ||18,837| Charitable activities in the prior year were £18,837 (restated), all of which was unrestricted |**3**
**Investment income**
Bank interest
Other interest|209
-
209
594
-
-
-
-
209
-
209
594| |---|---| Investment income in the prior year was £594, all of which was unrestricted. |4|**Trading**||||| |---|---|---|---|---|---| ||Use of facilities for activities|43,097|-|43,097|52,879| |||43,097|-|43,097|52,879| ||Trading income in the prior year was £52,879, all of which was unrestricted.||||| |**5**|**Resources expended on charitable activities**||||| ||Youth activities|14,021|-|14,021|13,136| ||Property repairs & maintenance|7,504|-|7,504|8,812| ||Other property costs (incl. insurances)|31,109|-|31,109|34,313| ||Motor expenses|1,116|-|1,116|1,227| ||Depreciation|24,296|837|25,133|23,537| ||Membership fees|2,117|-|2,117|2,287| ||Gang Show expenses|26,289|-|26,289|10,211| ||Other expenses|1,390|-|1,390|1,051| ||Training costs|886|-|886|-| ||Independent examination|1,814|-|1,814|1,548| ||AGM expenses|142|-|142|130| |||110,684|837|111,521|96,252| Expenditure in the prior year was £96,252 (restated), of which £94,519 was unrestricted and £1,733 was restricted. 16 ## **6 Staff costs and numbers** The average number of employees is Nil (2024 - Nil) The charity considers that its key management personnel comprise of the trustees. The total employment benefits of the key management personnel was £Nil (2024 £Nil). There were no (2024 - Nil) employees whose emoluments for the year were greater than £60,000. ## **7 Trustees remuneration and related party transactions** Members of the Executive Committee of Dundee District Scout Council are volunteers who are not remunerated for their services. There were no significant expenses incurred during either this or previous years. |**8**
**Fixed Assets**
Cost at 1 April 2024
Additions
Disposals
Cost at 31 March 2025
Depreciation at 1 April 2024
Charge for year
On disposals
Depreciation at 31 March 2025
Net book value at 31 March 2025
Net book value at 31 March 2024|**Land & Buildings**
**Equipment**
**Website**
**Total**
**£**
**£**
**£**
**£**
745,398
90,365
10,000
845,763
1,384
9,687
-
11,071
-
-
-
-
746,782
100,052
10,000
856,834
257,149
55,859
10,000
323,008
15,730
9,403
-
25,133
-
-
-
-
272,879
65,262
10,000
348,141
473,903
34,790
-
508,693
488,249
34,506
-
522,755| |---|---| The current insured value of the buildings included in these Financial Statements is £2,621,683 Tangible fixed assets in the prior year were £522,755, of which £498,885 were unrestricted and £23,870 were restricted. ## **9 Current Assets** |**Current Assets**
**Debtors**
Membership subscriptions
Prepaid expenses
8% Treasury Stock 2015
Investment income
Accrued income
Other|**2025**
**2024**
29,213
25,896
4,719
9,050
5,360
5,360
1,286
1,286
-
1,165
39,066
40,500| |---|---| ||79,644
83,257| Debtors in the prior year were £83,257, all of which were unrestricted. ## **As restated** |**10 Cash at bank and in hand**
Cash at bank
Agency cash|**Unrestricted**
**Funds**
**Restricted**
**Funds**
**2025**
**2024**
**£**
**£**
**£**
**£**
36,783
7,918
44,701
44,284
-
-
-
4,320
36,783
7,918
44,701
48,604| |---|---| 17 Cash at bank and in hand in the prior year was £48,604 ,of which £41,186 was unrestricted and £ 6,418 was restricted. |**11 Creditors and accruals**
Membership fees in advance
Rentals
Audit fees
Loan from 7th Scout Group
Other|**2025**
**2024**
26,433
24,926
15,315
8,678
1,700
1,500
7,888
8,470
7,050
15,976| |---|---| ||58,386
59,550| Creditors in the prior year were £59,550, all of which were unrestricted. |**12 Movement in funds**
**Restricted funds**
International fund
Beaver Scouts (Support) Fund
Douglaswood Shower Block Fund
Gang Show wardrobe fund
Dundee Network Fund
7th Dundee -Waracle
**Total Restricted Funds**
**Unrestricted Funds**
Reserve Fund
**Unrestricted Designated Funds**
Building and Equipment Fund
Gang Show Fund
Property Reserve Fund
Property Development Fund
Toilet Block Fund
National Lottery Funding
Training fund
Explorers Fund
Network Fund
**Total funds**
**13 Donations**
Northwood Charitable Trust
RJ Larg Family Trust
Dundee Operatic Society
Lord Armitstead Trust
The St. Katherine's fund
Scouts Scotland
Smile (Amazon)
Easy Fundraising
Waracle
JD Foundation
Gang Show donations
**Total**|**As restated**
**At 1 April 2024**
**Incoming**
**resources**
**Outgoing**
**resources**
**Transfers**
**At 31 March**
**2025**
**£**
**£**
**£**
**£**
**£**
3,235
-
-
-
3,235
992
-
-
-
992
23,870
-
837
-
23,033
1,691
-
-
-
1,691
500
1,000
-
-
1,500
-
500
-
-
500
30,288
1,500
837
-
30,951
6,982
45,521
45,022
-
7,481
498,885
11,071
24,296
-
485,660
17,862
23,786
26,289
-
15,359
15,000
-
-
-
15,000
11,944
-
3,218
-
8,726
11,589
-
3,344
-
8,245
998
-
-
-
998
887
-
886
-
1
162
4,173
3,566
-
769
469
5,056
4,063
-
1,462
564,778
89,607
110,684
-
543,701
**595,066**
**91,107**
**111,521**
**-**
**574,652**
**2025**
**2025**
**2025**
**2024**
Restricted
**Unrestricted**
**Total**
**Total**
**£**
**£**
-
10,000
10,000
10,000
-
-
-
4,500
-
-
-
2,500
-
-
-
1,000
-
-
-
600
-
-
-
500
-
-
-
18
-
117
117
-
500
-
500
-
1,000
-
1,000
-
-
146
146
-
1,500
10,263
11,763
19,118| |---|---| Donations in the prior year were £19,118, £16,118 of which were unrestricted and £3,000 which were restricted 18 ## **14 Volunteers** The success of the charity relies on volunteers. We would like to express our thanks to each and every one of them. |**15 Analysis of Net Assets across Funds**
Property, equipment and website
Current Assets
LESS Current Liabilities
Net Assets|**General**
**Designated**
**Restricted**
**2025**
**£**
**£**
**£**
**£**
-
485,660
23,033
508,693
65,867
50,560
7,918
124,345
(58,386)
-
-
(58,386)
7,481
536,220
30,951
574,652| |---|---| ## **16 Reconciliation of net movement in funds to net cash flow from operating activities** |Net income for the reporting period (as per the statement of financial activities)
Adjustments for:
Depreciation charges
Interest received
Decrease/(increase) in debtors
(Decrease)/increase in creditors
Net cash from/(used in) operating activities|**Restated**
**2025**
**2024**
**£**
**£**
(20,414)
(4,823)
25,133
23,537
(209)
(594)
3,613
(11,293)
(1,164)
13,316
6,959
20,143| |---|---| ## **17 Agency transactions** |Balance at 1 April 2023
Income
Expenditure
Balance at 31 March 2024
Income
Expenditure
Balance at 31 March 2025|Membership
fees
World
Jamboree
Blair Atholl
Total
-
-
-
-
19,613
6,865
26,478
(19,613)
(6,865)
(4,320)
(30,798)
-
-
(4,320)
(4,320)
25,365
-
4,320
29,685
(25,365)
-
-
(25,365)
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-| |---|---| At the end of the previous year the District had paid out £4,320 to the Region for Blair Atholl. This amount is added back to cash balances (see the Cash Note) **18** A restatement to 2024 was carried out to account for agency income and expenditure. 19