Charity Number SC005916 171st Glasgojv {Ist Wbitecrnigs) Scout Group Report and Aeeounts For the year ended 31 August 2025
171st Glasgow (1st Whitecraigs) Scout Group Contents Page Trustees, Report Independent Examiner's Report Statement of Financial Activities Balance Sheet Notes to the Financial Statements Detailed Statement of Financial Activilies
171st Glasgow (1st Whitecrdigs) Scout Group Trustee5' Report for the yeAr ended 31 2025 The Group Tnee Board ('the Trustees,) present their annual rep)rt and financial statements of the charity for the year ended 31 August 2025. The financial statements have been prepared in accordance with the accounting policies set out in note I to the fmancial statements and comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations ?006 (as amended) and Accounting and Reporting by Clwities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial RetM)rting Standard applicable in the UK and Republic of Ireland (FRS 102). OBJECTIVES AND AcfIviTIES The 171 st Glasgow Scout Group is part of The Scout Association ('Association'). As such it is governed by the Policy, Organisation & Rules of the Association. The Purpose of Scouting is to contribute to the development of young people in achieving their full physical, intellectual, social and spiritual potentials, as individual4 as responsible citizens and as members of their local, national and international communities. Scouting uses a Method, which is young people. in partnership with adults: enjoying what they are doing, learnin8 by doing" participating in varied and progressive activities. making choices for them5elve5; taking responsibility for their own actions. workin8 in groups. taking increasing responsibility for others. takin8 part in activities outdoors; sharing in prayer and worship. making and living out their Promise. ACHIEVMENTS AND PERFORMANCE The Group operated the following sections during the year: Two Beaver Colonies (6 years to 8 years) - approximately 24 members (2024 - approx. 15 mernbers). Two Cub Packs (8 years to 10 years) - approximately 40 members (2024 - approx. 40 members) One Scout Troop (10 years to 14 yeaTS) - approximately 30 memkrs (2024 - approx. 30 members}. In August 2025 we openwj a second Scout Troop with 12 members. The sections were supported by one Group Lead Volunteer and 14 Team Leader/Members throughout the year. In Scouting, the word Programme has a wide interpretation. The Programme is not just about the activities that Cubs and Scouts can tske part in bui also the method used to do these activities and our motivation in doing them. What we offer to young people in all wtions is a Balanced Programme, with a Tange of activities, events and experiences built around six Programme Zones. All young members work towards The Chief Scouts Award (Cubs- Silver and Scouts- Gold). Over the past year, Group membership has continued to grow steadily. The successful planning and delivery of camps ond outings have also contributed to a notable increase in income. Notwithstanding the increase in income, the Group made a loss in the year of £4,266 (2024- loss of £13,876).
171st Glasgow (1st Whitecraigs) S¢out Group Tstee5. Report (continued) for the year ended 31 Augllst 2025 Reserves policy It is the aim of the Group Trustee Board to set the subscription fees at a level which will generate income to facilitate the operation of the activities of the Group and maintain the Broorncroft sile. Ai 31 August 2025 the Group held £38,863 (2024: £43,129) of unrestricted reserves and £3,000 (2024: £3,000) of restricted reserves which the GTOUP Trustee Board ¢onsideTS appropriate for the continued operation of the GTOUP and the fUtLe development of its young people. RISK IVIANAGEMENT Risk review, both financial and operational. is aD extreinely important itein for the Group Trustee Board, who have identified the risks faced by the Group. The Group Trustee Board regularly reviews and updates the risks faced by the charity and has systems in place to control and manage these risks. STRUCTURE, GOVERNANCE AND MANAGEIMENT The affairs of the Scout Group are managed directly by the Group Trnstee Board. Members of the Group Trustee Board are appointed by resolution and are selected where they have the necessary skills to contribute to the aims and objeclives of the Group. All administration and governance is Caled out by the Group Tnjstee Board who volunteer without charge. There have been no changes in the membership of the Group Trustee Board during the year ended 31 August 2025 with the Board continuing to operate with a small Trustee group of 2. The Trustees continue to actively seek candidates to fill the Board's open positions in order to return to a more suitable size for the nature of the Group. The Group TTUStee Boatd will seek to iinplement the broade¥ governance changes introduced by the A550ciation and set out in the Association's Policy, Organisation and Rule5 over the coining year. PLANS FOR THE FUTURE The Trustees are prioritising efforts to erthance parental support and engagement, which has been slow to regain momentum in recent years. They are particularly focused on attracting volunteers to support the Group's fundraising activities, witb the aim of organising more family-focused events that will help strengthen oi'erall parental involvement. In addition, by incEea.%ing the numbeT of seetions, the Trustees hope to attract more volunteers and further broaden participation acioss the Gioup. The Team Leaders will continue the development of the boys and girls wider its care, running a Programme of activities and events that will give the boys, and gtrls, fun and enjoyment as they gww, physically, mentally, and spiritually.
171st Glasgow (1st White¢raigs) Seout Group Trustees, Report (eontillued) for the year ended 31 August 2025 REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number SC005916 Principal office Scout Hall Broom Road Newton Meams Glasgow G77 5DN Trustees Andrew Grant- Group Chair (Interim) & Group Lead Volunteer Susan Robertson- Group TreasureT Independent Examiner Shafia Amdjadi Accountant 19 Prestwick Place Newton Mearns Glasgow G77 SAY Bankers Bank of Scotland plc PO Box 1000 BX2 ILB
171st Glasgow (1st Whitecraigs) Scout Group Trustees, Report (continued) for Ihe year ended 31 Augusl 2025 STATEMENT OF TRUSTEES RESPONSIBILITIES Scottish Charity Law requires TTUStees to prepare financial statements for each financial year that show a true and fair view of tl)e state of affairs of the charity and its financial activities for that y&ir. In preparing the financial ststements Trustees are required to.. Select suilable accounting policies and then apply them consistently) Make judgments and estimates that are reasonable and prudent. Stafr whether applicable accounting standards and statements of recommended practice have been followed, subject to any departures disclosed and explained in the financial statements, Prep&re the financial statements on th¢ going ¢on¢eTn basis unless it is deerned inappropriate to presume that the charity will continue in business. The Group Trustee BoaTd is responsible for keeping proper accounting records that disclose with reasonable accuracy at any time, the financial position of the charity and to enable it to ensure that the financial statements coinply with the Charities and Trustee Investment (Scotland) Act ?005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). It is also responsible for safe guarding the assets of the charity and hence for raking Teasonable steps for the prevention and detection of fraud and other irregularities. Approved by the Group Trustee Board and signed on its behalf on l May 2026 Andrew Grant Group Chair (InteriTn)
171st Glasgow (1st White¢raigs} Scout Group Report of the Independent Examiner to the Trustees of the for the year ended 31 August 2025 I rewrt on the accounts of the Charity for the year ended 31 Augusi 2025 which are set out on pages 6t0 11. Respective responsibilities of tSteeS and examiner Tlie charily's trustees are responsible for the preparation of th¢ accounts in accordanc¢ thc tcrnis of Ilie Charities and Tnistee Investment (Scoiland) Act 2005 and the Charilies Accounts (Scotland) Regulations 2006 (as amended). The charity lrnstee5 consider that the audit requirement of ReLiulation l O(] ) (a) to (c) of the Accounts Regulations does not apply. Et is my responsibility to ¢xamin¢ Ihe accounts a% required under Section 44(1) (c) of the Act and to state whether particular matters have come to my altention. Basi5 OF independent examiner's slalement My examination is Caled out in accordance wilh Regulation I l of the Charities Accounts (Scotland) ReLiulations 2006 (as amended). An examinalion includes a review of the accounling records kept by the charity and a comparison of the accounts presented with those records. li also includes consideration of any unusual items or disclosures in the accounts. and seeks explanations from the trustees CDncerning such matters. The procedures undertaken do nol Provide all tlie evidence Ihiil would bc requirL.d in audit, and consequently I do not express an audit opinion on the view bpiven by the accounts. Independent examiner's statement In the course of my examination, no matter has come to my atlenlion:. l. Which gives me reasonable cause to believe that. in any material respect, the requirements: To keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations (as amended), and To prepare accounts which accord with the accounttng records and comply with Regulation 8 of the 2006 Accounl5 Regulations (as amended) have not been met. or 2. "l'o which. in my opinion. attention should be drawn in order to enable a proper understailding of the accounts to be reached. Ml, UJ Sharia Amdjadi Accountant 19 Prestwick Place Newton Mearns Glasgow G77 SAY ' of May 2026
171st Glas ow 1st Whitecrai Scout Grou Statement of Flnanclal Activitie5 For the ear ended 31 Au ust 2025 2025 Total fun 2024 Total funds Unrestricted funds Restricted fLEnds Notes Inwme 3nd endowments from: Charitable artivities Total income 22,882 22,882 22,882 22,882 19.501 19,501 Expenditure on: Charitable activities Total expenditure 27,148 27,148 27,148 27,148 33,377 33,377 Net expenditure 14,2661 14,2661 113,8761 RECONCIUATION OF FUNDS Transfer TDtsI funds brought forward 43,129 3,000 46,129 60,005 TOTAL FUNDS CARRIED FORWARD 38,863 3,000 41,863 46,129 The notes forni part olthèsè financial statements
171st Gla ow 1st Whitecrai Scout Grou Balance Sheet For the ear ended 31 Au 20 2025 Total 2024 Total otes Unrestricted Restrirted CURRENT AssErs Debtors Cash at bank and in hand 6,126 45,388 51,514 6,126 45,388 51,514 1,634 51,668 53,302 CREDITORS Amounts falling due in less than one year NCURRENT ASss 19,6511 41,863 19,6511 41,863 17,1731 46,129 TOTAL ASSETS LESS CURRENT LIABILITIES 41,863 41,863 46,129 NE[ ASSEts 41.863 41,863 46,129 FUNDS Restrictèd funds Unrestricted funds TOTAL FUNDS 3,000 38,863 41,863 3,000 43,129 46,129 The financial statements were approved by the Trustees and signed on their behalf by.. Andrèw Grant- Group Chair Iinteriml Susan Robertson - Group Treasurer The notes form part of these financial statements
st Gla5 ow 1st Whitecrai Scout Grou Notes to the Financial Statements For the ear ended 31 Au ust 2025 I. ACCOUNTING POLICIES Basis of preparation The financial statements have been prepared in accordance WTth Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Finantial Reporting Standards applicable in the UK and Republic of Ireland IFRS 1021 (effective l January 20151 and the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021, the Charities and Trustee Investment Iscotlandl Act 2005 and the Charities Accounts Iscotlandl Regulations 2006 la5 zmendedl. The charity constitutes a public entity as defined by FRS 102. Thè Trustees consider there are no material uncertainties about the Charity's ability to continue as a going concern over the twelve month period from the date of signing of this report. Incoming resources Income is credited in the accounts whén it is receivable. Any income received in advance Is credited in the yearto which it relates. Grants received for specific purposes are accounted for as restricted funds. Donations Donations are included as income when receivable. Donated assets are included at the market value of the donation. Resources expended Resources expended are accounted for on an accruals basis and are recognised where there is a legal or constrLJCtive obligation to pay for expenditure. Expendit*Jre is inclusive of any VAT which cannot be recovered. Fund accounting Funds held by the charity are- Unrestricted funds, which can be used In accordance with the charit3ble objertives, at the discretion of the trustees. Designated funds, which are funds that have been set aside by the trustees for specific purposes or projects. Restricted funds, which are funds received by the charity to be used for the speciftc purpose the funLts were donated.
171st Glas 1st Whitecrai Scotrt Grou Notes to the Flnanelal Statements For the ear ended 31 Au ust 2025 continued Incon from thaTitable adsyities 2025 2024 Subscriptions Outings and Camp Income Gift Aid Hall Hire Income Other income 14,597 2,965 4,117 275 12,842 4,190 1,436 928 22,882 1,033 19,501 Income from charitable artivrties durin8 the year was £22.88212024: £19,501). The restricted income for the year was £nil12024'. £nill, 3. Analysls ot charltable expèndlture Costs directly related to the provision of scting serwces indude: 2025 20Z4 Capltation Fees Subscription Administration Fees Section Running Costs IT Costs Outings and Camp Expenses Heat and Lilht Repairs Ground Maintenance Cleaning Insurance General Expenses Audit Fee Total Outgolng ResouKes 5,742 597 2,183 3,953 570 1,605 360 4,450 3,341 6,398 6,511 3,462 2,450 77 2,673 3,626 4,S38 1,200 3,617 2.489 175 27,148 200 33,377 Support costs have not been separately identified as the trustees conslder there is only one charitable Bctivity. Therefore support costs relate wholly tothat activity and have not bèèn separately identified. Expend¢ture on tharltable activitses was £27,14812024.' £33,377) and wa5 unre5tritted in both the Current and prior year Trustee Remun¢T?tlon and expenses None of the trustees received remuneration or expeftsès during thè current or prior year.
171 Glas 1st Whitecrai Grou Notes to For the he Financial Statements nded 31 Au ust 2025 ntin ar io 5. Debtors 2025 2024 Prepayments Gift Aid receivable 573 5,553 6,126 198 1,436 1,634 6. Creditors: Amounts falling due wlthln one year 2024 Subscriptions in advan Accruals 9,276 375 9,651 6,798 375 7,173 7. Movement in fund5 Opening Balance Incoming ReSourS Outgoing Resources aosing Balance Transfers Restrlcted funds Jamboree fund 3,000 3,000 3,000 3,000 Unrestrirted funds General fund 43,129 43,129 22,882 22,882 27,1481 27,1481 38,863 38,863 Total funds 46,129 22,882 27,1481 41,863 The Jamboree fund represents funds held to support member5 of the Group attend and experience international Jamboree Camps.
171st Gla ow 1st White¢ral Scout Grou Statement of Finan¢l31 Activities For the ear ended 31 Au ust 2025 li 2025 2024 Income and endowments from: Voluntary income Subscriptions Outings and Camp Income Gift Aid Hall Hire Income Other Income 14,597 2.965 4,117 275 928 22,882 12,842 4,190 1.436 1.033 19,501 Total income 22,882 19,501 Expenditure on: Charitable activities C8Pltation Fees Subscription Administration Fees Section Running Costs IT Costs Outings and C3mp Expenses Heat and Light Repairs Ground Maintenance Cleaning Insurance General Expenses Audit Fee Total resources expended 5,742 597 2,183 308 2,673 3,626 4.538 1,200 3,617 2,489 3,953 570 1.605 360 4,450 3,341 6,398 6,511 3,462 2,450 77 175 27,148 33,377