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 Tn￿ee 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
T￿stee5. 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 fUtL￿e 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 Ca￿led
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 t￿SteeS 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 Ca￿led 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
N￿CURRENT ASs￿s
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 sc￿ting 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
ReSour￿S
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