APPENDIX 3 oscr Offi'ce of the Scottish Charfty Regulator Independent examiner's report on the accounts V2 Report to the Charity name trustoeslmembers of Registored charity SC006308 number On the accounts of the charlty for the period Period start date Month Period end date Month Year 2024 Yaar 01 to 03 2025 Set out on pages Ir•m&mber to ide th& pa9& umbers of addItn¥1 sheets) Respective l The charity's trustees are responsible for the preparation of the accounts in accordance responsibilrties of I with the terms of the Charities and Trustee Investment {ScollarKI) 2005 Act and the trustees and examinar i Charities Accounts {Scotland} Regulations 2006. The charity trustees consider that the audit requirement of"Regulation 10(1) (d) of the Accounts Regulations does not apply.11 is my responsibility to examine the accounts as required under sects'on 44(1) (¢) of the Act and to stat8 whether particular rnatters have come to my attention. Basls of Ind•pond•nt My examlnatlon is carried out In accordanc8 With Regulation 11 of the Charities examlnorfs 8tatem•nt AcLX)unlS (Scoiian(J) Regulations 2006. An examlnats'on Includes a revlew of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and, consequently, I do not express an 8udit opinion on the accounts. Ind¢pondont •xaminerfs In the course of my examination, no matter has come to my attention [other than that statement disclosed on the attached pagel 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, and to prepare acc¢wnts which accord with thè accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met. or Signed; Name: Relevant professional qualification(8) or body (if any): Address: 'Ple8se deléte Ihe woftjs in the brackets If th8y do not apply. If Ihe words do apply, Set out those m8ttws whkh have Come lo your attentn on kne following page,
APPENDIX 3 Disclosure section Only complete if the examiner needs to highlight rnaterial problems. Glve here brlef detalls of any Itgms that the examiner wishes to dlsclose
oscr Enrctharity naTh b81 Entw SC No. be SC006308 Recei ts and ment5 accounts rh)d 8rt de Ptiiod ervj date For tho p•rknl from YÈar Ye3r 2025 to oi 2DZ4 31 03 Section A Statement of receipts and payments Unre8trlctad Restrlctod fvnd• fund• ElnaDIe endowmont funds n6ar8#£ Pénnanenr •ndowment Total funds urr•nl pgriod Tolal funds last p•rlod i• n•wost£ A1 Roc Donations aeies Grants ts fr¢¥n fundrais wil Gross tradi Is frrffi livestrnents other than k3nd and bimldi Rents from land & bulldin GFo&s lpts Irom other (twrtab activtbès Al Sub tothl 31.176 31.176 A2 Re¢elpts from •18et & Invo•tment •al Pl8d$ from sale of f¢wJ a&8e18 PttK8èds from salo of inva5tmonts A2 Sub total Toi•lr•c•lpts 31,176 31.176 A3 Paymonts E%p8ns8s fLYfundraisln9 Gross trading payments Invastffnt m9rwJemt costs PayThgnts rdaling dir8cUy to ch8trfab Grant5 and (k)nalbns Govwnaè eosts: Audit l lfisyèdÈnt Èxamination Prepafats'on of annual accounts Logal $ts Other A3 Sub total 29,923 29.923 A4 P•ym*nts rtlatlng to let and Inv•4tmgnt movemonts Purchase5 of fixed assets Purchase of In¥tMen1S A4 Sub lotal Totslpajonents 29.923 29.923 1,254 AS Transforn to l (from) funds Surplusl(dèficit) loryear 420
EbKIIX 2 SC006308 P•rn¥r•nl cuwenl ndl 14&t p•rfod n••rnJt¢ Bf Ci•th fund• Cath aY•J bank bartss ofy•ar 18,461 Surplu$ I Id¢firytl recèipts ond pAymwl¥ acccu 1,254 ¢h and bank bal•wM at ond ofy•r r8 ¥>ts ¥vJ 171 19.71• Etall$ B2 Invutm•nt• Trt L••tr 83 Olherwets D•t•l •thrtt B4 Llabllttl•g AAWJntJu• Dotslli BS Contlnwtllabllltles Tolal 8lgn•d by on• ortY* bwI••B LblI1 of all Prfnl Nam• Date of •ppYoval Il pAyrnts 2024.2025.>Lsl St8ttrmWl
APPENDIX 2 SC006308 Section C Notes to the Accounts C1 Nature and purpose of funds (may be st8teLI on analysls offvnds worksheets) In¢omg from 9thscriplbr 8rA fundraisin9, 8u¢h as Chri$tma$ Iconwnunltyl post. Expènditure on capltstbn foes. District Lwy, H811 Ront. Insuran and Equirxrent. R&mainder to fund onsY)iTrJ a¢tivibes in Beavers, Cubs and Soxrts. Type ofa¢tlvMy or project sUp1d Indwidu I Wlstilutien Nwnbor olgr•nts C2 Grants Total C3a Trusts8 remunoratlon 11 no remuneration was pd during the poriod lo any charlty trustee cf person tt)nnèetod to trustee cross this box loih&Mise complete sethn 3bl AuthorSty und•1 whl¢h pald C3b Trustee remunerallon . dotai15 C4a Trusts• axpensos If Th) xwnsfrs wro pa lo any ¢arty tnJstee during tho pwv)d Ihèn cross this box (otherwise &impl8ts seL%ion 4b) N1b01 C4b Tru8ts8 oxpensos . details rran9xUon fmount (£1 Naturg of relationshi Natur• oftransaction oul•tandlng at C5 Transactions with trustees and connected rSonS C6 Other infomation R¢ixipts and payTrnt8 2024-202511)I Noths
APPENDX2 SC006308 Addltional analysis11 > ¥lnalys of receipts aThl paynts 1 Donaflons ExwnOabl• ••W¢dffi• •ndL¥mlbt fun Talal cww•nl T•t•l l••ip• n••r••14 rdweolunifwm 26.$26 26,526 4,6Y> Activth8S Total 3t.176 31,176 38.0 r•fer•nce rrfYnG• r¢ferenc• 2 Or•nl• to nurq¥¢£ T•1 3 OroH r•coipts tsom oth6r¢harlloblo •¢tl¥lll •ThJo¥bThnt lund• trnMrn•l£ Tl c4wrent fwd• biTr•arnste Te¢al 4 P•ym•nts Mlatbng dlrtctty to charltabl •¢tlvlll¢s p•rf•d Total lund Ionk**St£ fld% to$1•#£ to Gr058 IraLln di ts0$ Dl$ihrt L 29,923 29.923 29,923 00 Rryts w paym?02025I1thltyllI rd•si11 OKwnt•r2C¥)7
APPENDIX 2 SC006308 Additional analysis12} 5 BkdoWn of unrnstrlct•dlund¥ lund l- of lud b•low ld3-•n n•M•o1 fvDL14-ofti•r am•offw n•wd Iwl Totsi Tot thjrth Ikvtp•rf•d Donatior Gr8nis frn fvndrai s trathn 651 929 38.030 fromass•t& S4$1M&nIIa% Proceeds from sale of 89Sets Proceeds from sale of Investm£n Subtotal lorkndr81 ' Gro Ir0 I costs ChadtÈblo Pa tsrda Gr8ntsand Go¥tmanceoss: Athliti Iependent ex8rninaticA) ol •nnual attounis al ¢osts 23 Purthésel offixed Pur¢h*8• b toial rot•ip•ym•nts 1254 SurpltssJ{defKIt) forjtar Naiur• • of lund• noteBI21
APWC4X2 SC006308 Additional analysis131 G Brnakdown of restrictsd fund¥ Re5wlUnd Re5trILednd A•CtedlUTrd Rp51rtcted lund fund b•low r•sin¢tyJ Trf•l rTIO lund5 la# pthod R•celpt• Donatknns GranLS ts Irom fundra1 ss Inctsnetrom Investrmats £th8rthan land 8nrt buildin Ronuq Ircm18nd 8 buikyin Oras5 ra ts fr(Nn tharitabkn aGli¥ilie¥ Sub totsi r¢eGe ts frlon asset & Investmentsales Pw•ds fr(ym 981oof Inv8stment8 Èxwses I(Y¢r¥I¥9 Gross ir•d vestsnefil tnall4eMl costs Paymenis relabn (>ants and dortsOnS Prep2f6tkn of ¢OLnb al c05 Purth8sés offixéd asseAS Purth•5eof TraTh3f•rn to I Ifrryrtl fvnd$ Swplus1(detstt) for1 Natun arKI offtmd R•c*ts dP44nL$ ?02$114d rokn$131
th 49 Dundee {Brou8hty Ferry) Scout Group Statement of Accounts: Year endlng 31 March 2025 Charltrfs Legal Name: Sc¢>ttish Charity No: th 49 Dundee Scout Group SCCX)6308 CURRENT ACCOUNT Current Account balance as at l Aprll 2024 st £18.461.06 INCOME Admlnistratlon Subscription Camp Fees Activities Purchase of Uniform Gan8 Show Sundry income Xmas Leaders contra Expenditure Administratton Capitation Fees Scout Hall Rent Group Insurance Scout Shop Scout Post contra to 45th Gang show Xmas Leaders contra £14.897. £7,575. £747.8 £1,440. £394. £1,147.0 £325.0 £6,385.5 £2,760.00 £643.20 £2,976.15 £622.72 £400.00 £431,75 Total £26,525.9 Total £14,219.32 Fundraislng Gift aid Scoutpost DC Thornson Group Projects Sundry expenses/activities Camp costs £3,030. £1,120.19 £500.0 £8,251.65 £7,451.53 Totsl £4,650.1 £31,176.1 otal Total Total É15.703.18 £29,922.50 Closing bank balance as at 31st March 2 £19.714.68 £19,714.68 Treasurer Narn Report of Independent examiner I have examined the foregoing Receipts and Payments Account and the Statement of Balances and confirm that to the best of my knowledge and belief and in accordance with the information and explanatins given to me these have been correctly prepared from the properly kept records and that they are in agreement therewith. I conflrrn also that these Accounts compty wlth The Charltles Accounts (Scotland) Re8ulations 1992 and with the requirements of The Scout Association. Independent Examine Name . 2/. 0/. 2
APPENDIX 1 oscr Period start date l Month Year Period end date Monlh Da 01 Da 31 Frorn 2024 2025 Office of the Scottish Charlty Regulator Charity name Othor namès charity is known by Registered charity number Charity's prlnclpal address 491h Dundee Scout Group 49th (Broughty Fery) Scout Group SC006308 ', Poslcode Names of the charity trustées on date of approval of Trustees, Annual Report (or body) •niitl•d to GLV Treasurer Chairman Scout Team Leader Cub Team Leader 10 11 12 13 14 15 16 17 18 19
20 APPENDIX 1 Reference and administration details Names of all other charlty trustees durlng the per5od,11 any, {for example, those who resigned part way through thè financial perlod) Structure, governance and management Typo of govornlng document Continued as an unincorporated association Trustee recruitment and appolntment Trustees are selected from Group Trustee board and cuent Volunteers in the 491h Scout Group Objectives and activities
Charitable purposès l To support the ongoing work of the 49th Dundee Scout Group as part of the Scout Association. Summary of Iha maln actlvltles In relatlon to these objects Prornong the Sdvancement of cltizenshlp, health communlty development, environmental protection and improvement through a varied and structured programme of games and activities aimed at Ihe four age groups, Beavers 6- 8, Cubs 8- 10 and Scouts 10-14 years APPENDIX 1 Achievements and performance Summary of the main achievernents of Completion of a series of personal and community projects for individual the charity during the financial period | and group badges. Lots of indoor and outdoor activities building a range of skills and trying rEw things across all sections. Camps have also taken place - Group Camps, Beaver camps and Cub and Scout camps and | Scout camps. Promotion of training and development programme for all volunteers Including Young Leaders (Scout Association and Duke of l Edinburgh). All sections are full 2 x 20 B8avers, 2 x 30 Cubs and 50 Scouts Financial review
Brief Statement of the charity's policy on resorves There is currentty no reserve policy. Money is raised and directed as necessary to ensure the full range of group activities can be undertaken. D•tails of any deficlt is no deficit. Donated facilities and servlces (if any) | APPENDIX 1 Other optional information
The trustees declaro that they have approved the trustees. report above. Signed on behalf of the charity's tfUStee6 Signature(8) Full nam8(8) Posltlon (e.g. Chalr) Group Lead Volunteer Treasurer Date lo