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 i￿￿de th& pa9&
umbers of addIt￿n¥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 attent￿n 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
En*rctharity naTh b81
Entw SC No. be
SC006308
Recei
ts and
ment5 accounts
rh)d *8rt d*e
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•
El￿n￿aDIe
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
Pl￿8d$ 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
Invastff*nt m9rwJem￿t costs
PayThgnts rdaling dir8cUy to ch8trfab
Grant5 and (k)nalbns
Govwna￿è eosts:
Audit l lfisyè￿dÈnt 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 ba*rtss ofy•ar
18,461
Surplu$ I Id¢firytl recèipts ond
pAymwl¥ acccu
1,254
¢￿h and bank bal•wM at ond ofy•r
r*8 ￿¥>ts ¥vJ
1*71
19.71•
E*tall$
B2 Invutm•nt•
Trt
L••t￿r
83 Olherwets
D•t•l
•thrtt
B4 Llabllttl•g
AAWJnt*Ju•
Dotslli
BS Contlnwtllabllltles
Tolal
8lgn•d by on• ort*Y* bwI••B
L￿b￿lI1 of all
Prfnl Nam•
Date of
•ppYoval
Il
pAyrn￿ts 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 sUp1￿d
Indwidu* I
Wlstilutien
Nwnbor olgr•nts
C2 Grants
Total
C3a Trusts8 remunoratlon
11 no remuneration was p￿d 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)
N￿1b￿01
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 payTr*nt8 2024-202511)I Noths

APPENDX2
SC006308
Addltional analysis11 >
¥lnaly*s of receipts aThl pay￿￿nts
1 Donaflons
ExwnOabl•
••W¢*dffi•￿ •ndL¥*m￿lbt
fun
Talal cww•nl
T•t•l l••ip•
n••r••14
rdweolunifwm
26.$26
26,526
4,6Y>
Activth8S
Total
3t.176
31,176
38.0
r•fer•nce
rrf*YnG• r¢ferenc•
2 Or•nl•
to nurq¥¢£
T￿•1
3 OroH r•coipts tsom oth6r¢harlloblo •¢tl¥lll
•ThJo¥bThnt
lund•
tr*nMrn•l£
Tl￿ c4wrent
fwd•
biTr•arnste
Te¢al
4 P•ym•nts Mlatbng dlrtctty to charltabl* •¢tlvlll¢s
p•rf•d
Total
lund
Ionk**St£
fl￿d%
to$￿1•#£
to
Gr058 IraLln
di
ts0$ Dl$ihrt L
29,923
29.923
29,923
00
Rryts w paym￿￿?02￿025I1￿thltyllI rd•si11
OKwnt•r2C¥)7

APPENDIX 2
SC006308
Additional analysis12}
5 B￿kdoWn of unrnstrlct•dlund¥
lund l-
of lu*d
b•low
l￿d3-•n
n•M•o1
fvDL14-ofti•r
am•offw
n•wd Iw*l
Totsi
Tot
thjrth Ikvtp•rf•d
Donatior
Gr8nis
fr￿n fvndrai
s trathn
651
929
38.030
fromass•t& S￿4$1M&nI￿Ia%
Proceeds from sale of 89Sets
Proceeds from sale of Investm£n
Subtotal
lorkndr81 '
Gro￿ Ir￿0
I costs
ChadtÈblo
Pa
tsrda
Gr8ntsand
Go¥tmanc*eos*s:
Athliti I￿ependent 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¥
Re5w￿lUnd Re5trIL*ed￿nd A•￿CtedlUTrd Rp51rtcted lund
fund b•low
r•sin¢tyJ Trf•l r￿TIO
lund5 la#
pthod
R•celpt•
Donatknns
GranLS
ts Irom fundra￿1
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 tnall4eM￿l costs
Paymenis relabn
(>ants and dor￿tsOnS
Prep2f6tkn of *¢OLnb
al c05
Purth8sés offixéd asseAS
Purth•5eof
TraTh3f•rn to I Ifrryrtl fvnd$
Swplus1(detstt) for￿1
Natun arKI
offtmd
R•c*ts ￿dP4￿4nL$ ￿?￿02$11￿4￿d￿ 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 cu￿ent 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
Prorno￿ng 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