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REGISTERED CHARITY NUMBER: SC006564 

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Report of the Trustees and 

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Unaudited Financial Statements for the Year Ended 31 March 2025 for West Region Scout Council 

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MacMillan Craig Chartered Accountants 100 Brand Street Glasgow G51 1DG 

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West Region Scout Council Report of the Trustees for the Year Ended 31 March 2025 

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The trustees present their report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019). 

## OBJECTIVES AND ACTIVITIES 

ObjectivesScouting exists and aimsto actively engage and support young people in their personal development, empowering them to make a positive contribution to society. : 

Volunteers The Region are indebted to the many volunteers who contribute to the success of the Region's outdoor centre. ACHIEVEMENT AND PERFORMANCE Charitable activitics West Region Scout Council is responsible for Scouting in the local authority areas of Renfrewshire, Inverclyde, West Dunbartonshire, Argyll & Bute and part of East Renfrewshire. The Region is divided into five Districts, each of which is led by a District Commissioner. 

The Region is primarily responsible for supporting the delivery of adult training, regional activities, looking after the outdoor centre, Lapwing Lodge, International activities, District development and communication. There are approximately 80 groups with over 4,000 young people, supported by adults, taking part in scouting over the Region. Lapwing Lodge Outdoor Centre has a 25 acre campsite with full facilities, overnight indoor accommodation for up to 116, indoor games halls, water facilities, bike trails, archery and high ropes course. The facilities can be hired and are available for all community groups, not just members of the Scout Association 

## FINANCIAL REVIEW 

## Financial position 

The last financial year has seen continued excellent occupancy rates at Lapwing Lodge. This is reflected in a strong financial performance which has enabled continued improvements to be made in the facility. Fire doors have been replaced and corridors have been upgraded with improved insulation and thanks are due to supporting grant funders who have assisted with these projects. Towards the end of the financial year we have also undertaken the much needed upgrade of the driveway at a cost of approximately £40,000. Forward bookings remain in a very healthy position. Reserves policy It is the aim of the trustees to hold cash reserves adequate to cover a minimum of three months running costs of the Lapwing Outdoor Centre. This is estimated to be £40,000. 

Going concern The trustees have reviewed the charity's operating costs for the next twelve months, and the sources of funds available, and are satisfied that the charity is a going concern. 

## STRUCTURE, GOVERNANCE AND MANAGEMENT 

## Governing document 

The charity is controlled by its constitution, following the guidelines of the Scout Association and is an unincorporated charity. 

Recruitment and appointment of new trustees Trustees are appointed or re-appointed at the Annual General Meeting. Potential new trustees are provided with information about the background and policies of the charity and are provided with guidance in relation to trustees responsibilities. Training is also available. 

- The trustees hold regular meetings throuchont the year as well as meetine for the AGM 

West Region Scout Council 

Report of the Trustees for the Year Ended 31 March 2025 

## STRUCTURE, GOVERNANCE AND MANAGEMENT 

## Risk management 

The trustees have endeavoured to identify and manage the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. Management of risk is reviewed regularly at meetings of the trustees and where new areas of risk are identified appropriate responses are implemented and recorded. 

## REFERENCE AND ADMINISTRATIVE DETAILS 

## Registered Charity number 

SC006564 

Principal address Lapwing Lodge Gleniffer Road Paisley PA2 8UL 


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a Examiner<br>MacMillan Craig Chartered Accountants<br>100 Brand Street<br>Glasgow<br>G51 1DG<br>Approved by order of the board of trustees on 18 August 2025 and signed on its behalf by:<br>_ Trustee<br>**----- End of picture text -----**<br>


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## Independent Examiner's Report to the Trustees of West Region Scout Council 

## I report on the accounts for the year ended 31 March 2025 set out on pages four to sixteen. 

Respective responsibilities of trustees and examiner The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity's trustees consider that the audit requirement of Regulation 10(1)(a) to (c) of the Accounts Regulations . does not apply. It is my responsibility 10 examine the accounts as required under Section 44(1)(c) of the Act and to state whether particular matters have come to my attention. Basis of the independent examiner's report My examination was carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations accounts2006. Anpresented examinationwithincludesthose records,a reviewIt ofalsotheincludesaccountingconsiderationrecords keptof anyby theunusualcharityitemsand ora comparisondisclosures ofin thethe accounts, and seeking explanations from you as 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 audit opinion on the view given by the accounts. Independent examiner's statement 

In connection with my examination, no matter has come to my attention : 

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- (1) 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 accounts which accord with the accounting records and to comply with Regulation 8 of the 2006 Accounts Regulations 

have not been met; or 

- (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. 

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¢ Institute of Chart Accountants of Scotland<br>MacMillan Craig Chartered Accountants<br>100 Brand Street<br>Glasgow<br>G51 1DG<br>**----- End of picture text -----**<br>


18 August 2025 

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## West Region Scout Council 

## Statement of Financial Activities for the Year Ended 31 March 2025 


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||||||||
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|Unrestricted|313.25|31.3.24|
|funds|Restricted|Total|Total|
|Notes|funds|funds|funds|
|INCOME AND ENDOWMENTS FROM|£|£|£|£|
|Donations and legacies|2|160|-|160|851|
|Charitable|activities|3|
|Lapwing Lodge Activity|237,370|35,343|272,713|205,879|
|West Region|6,930|-|6,930|40,665|
|Total|244,460|35,343|279,803|247,395|
|EXPENDITURE|ON|
|Charitable|activities|4|
|Lapwing Lodge Activity|189,042|39,751|228,793|208,019|
|West Region|14,253|°|14,253|158,939|
|Total|203,295|39,751|243,046|366,958|
|NET INCOME/(EXPENDITURE)|41,165|(4,408)|36,757|(119,563)|
|Transfers|between funds|17|(4,408)|4,408|-|-|
|Net movement in funds|36,757|-|36,757|(119,563)|
|RECONCILIATION|OF FUNDS|
|Total funds brought forward|132,438|3,451|135,889|255,452|
|TOTAL FUNDS CARRIED FORWARD|169,195|3,451|172,646|135,889|

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The notes form part of these financial statements 

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## West Region Scout Council 

## Balance Sheet 


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|31 March 2025|
|Unrestricted|Restricted|31,3.25Total|31,3.24Total|
|Notes|funds|funds|funds|funds|
|FIXED|ASSETS|£|£|£|£|
|Tangible assets|11|112,092|-|112,092|116,508|
|CURRENT ASSETS|
|Stocks|12|1,000|-|1,000|1,000|
|Debtors|13|4,876|-|4,876|-|
|Cash at bank and in hand|115,671|3,451|119,122|92,043|
|121,547|3,451|124,998|93,043|
|CREDITORS|
|Amounts|falling due within one year|14|(55,135)|-|(55,135)|(29,698)|
|NET|CURRENT ASSETS|66,412|3,451|69,863|63,345|
|TOTAL ASSETS LESS|CURRENT|
|LIABILITIES|178,504|3,451|181,955|179,853|
|CREDITORS|
|Amounts falling due after more than one year|15|(9,309)|-|(9,309)|(43,964)|
|NET ASSETS|169,195|3,451|172,646|135,889|
|FUNDS|17|
|Unrestricted funds|169,195|132,438|
|Restricted|funds|3,451|3,451|
|TOTAL FUNDS|172,646|135,889|

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The financial statements were approved by the Board of Trustees and authorised for issue on 18 August 2025 and were signed on its behalf by: | - Trustee | a 

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The notes form part of these financial statements 

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West Region Scout Council 

Notes to the Financial Statements 

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## for the Year Ended 31 March 2025 

## 1. ACCOUNTING POLICIES 

## Basis of preparing the financial statements 

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)’, Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland’ and the Charities and Trustee Investment (Scotland) Act 2005. The financial statements have been prepared under the historical cost convention. 

Income All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. 

## Expenditure 

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources, 

## Tangible fixed assets 

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Plant and machinery - 25% on cost Although depreciation has been provided historically on freehold property, no depreciation has been provided in recent years when significant work has been carried out to repair and replace items at Lapwing Lodge. Work is capitalised only to the extent that it provides an enhancement to its economic benefit. Heritable additions are shown at cost. 

Stocks Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. 

Taxation The charity is exempt from tax on its charitable activities. 

## Fund accounting 

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. 

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. 

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. 

## Scope of the accounts 

The accounts cover the activities directly managed by West Region Scout Council. The financial transactions and funds of individual Districts and Groups are not reflected in these accounts. 

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## West Region Scout Council 

## Notes to the Financial Statements - continued for the Year Ended 31 March 2025 

## DONATIONS AND LEGACIES 

4. 

|Donationsand GiftAid|||31.3.25<br>£<br>160|31.3.24<br>£<br>851|
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|INCOMEFROMCHARITABLEACTIVITIES|||||
|LapwingLodge Activity|Activity||31.3.25<br>£|31.3.24<br>£|
|Income<br>Grants<br>BlairAthollIncome<br>Jamboreeincome<br>IncomefromNepalTrip<br>Trainingincome<br>MembershipFee regional|LapwingLodge Activity<br>LapwingLodgeActivity<br>WestRegion<br>WestRegion<br>WestRegion<br>WestRegion||237,371<br>35,342<br>-<br>-<br>-<br>-|185,879<br>20,000<br>3,190<br>10,938<br>26,247<br>290|
|levy|WestRegion||6,930|-|
||||279,643|246,544|
|Grants received, included in the above, are asfollows:|||||
||||313.25|31.3.24|
||||£|£|
|Renfrewshire Council<br>StatkraftGreenerGridParkCommunityBenefitFund|||19,332<br>16,010|20,000<br>-|
||||——|———i|
||||35,342|20,000|
|CHARITABLEACTIVITIES COSTS|||||
|||Direct|Support||
|||Costs (see|costs (see||
|||note 5)|note 6)|Totals|
|||£|£|£|
|LapwingLodgeActivity<br>WestRegion||228,793<br>11,613|-<br>2,640|228,793<br>14,253|
|||240,406|2,640|243,046|




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West Region Scout Council 

5. DIRECT COSTS OF CHARITABLE ACTIVITIES 

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## Notes to the Financial Statements - continued for the Year Ended 31 March 2025 


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|31.3.25|31.3.24|
|Staff|£|£|
|costs|,|5,340|6,905|
|Warden & sessional workers|29,761|27,993|
|Utilities|22,345|23,185|
|Insurance|20,671|19,041|
|Sundries|5,562|3,314|
|Training|7,372|5,909|
|Blair Atholl Expenditure|4,006|6,178|
|‘Kilpatrick Expenditure|-|3,674|
|Nepal Expenditure|-|124,587|
|Cleaning & Laundry|8,409|7,606|
|Maintenance|121,645|108,468|
|Equipment|6,805|5,156|
|Jamboree expenditure|-|11,789|
|Scouts Scotland|external review|-|5,000|
|Conferences|2,758|-|
|Depreciation|4,416|4,416|
|Interest payable and similar charges|1,316|1,217|
|240,406|364,438|
|SUPPORT COSTS COSTS|
|,|Governance|
|costs|
|£|
|West Region|2,640|
|Support|costs,|included|in|the|above,|are|as|follows:|
|Governance|costs|
|31.3.25|31.3.24|
|West|Total|
|Region|activities|
|£|£|
|Independent examination|2,640|2,520|

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6. SUPPORT COSTS COSTS 

7, 

## TRUSTEES' REMUNERATION AND BENEFITS 

There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024. Trustees' expenses 

There were no trustees’ expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024. 

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West Region Scout Council 

Notes to the Financial Statements - continued for the Year Ended 31 March 2025 

8. STAFF COSTS 

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|31.3.25|31.3.24|
|£|£|
|Wages and salaries|5,340|6,905|
|5,340|6,905|
|The average|monthly|number of employees|during|the year was|as follows:|
|Warden|31.3.251|31.3.241|
|No|employees|received|emoluments|in|excess|of £60,000.|
|9,|COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES|
|Unrestricted|Restricted|Total|
|funds|funds|funds|
|£|£|£|
|INCOME AND|ENDOWMENTS|FROM|
|Donations and legacies|851|-|851|
|Charitable|activities|
|Lapwing Lodge Activity|185,879|20,000|205,879|
|West Region|3,480|37,185|40,665|
|Total|190,210|57,185|247,395|
|EXPENDITURE|ON|
|Charitable|activities|
|Lapwing Lodge|Activity|188,019|20,000|208,019|
|West Region|18,888|140,051|158,939|
|Total|206,907|160,051|366,958|
|NET INCOME/(EXPENDITURE)|(16,697)|(102,866)|(119,563)|
|Transfers between funds|(686)|686|-|
|Net movement in funds|(17,383)|(102,180)|(119,563)|
|RECONCILIATION|OF FUNDS|
|Total funds brought forward|149,821|105,631|255,452|
|TOTAL FUNDS CARRIED FORWARD|132,438|3,451|135,889|

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West Region Scout Council 

Notes to the Financial Statements - continued for the Year Ended 31 March 2025 

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10. COLLECTIONS FOR THIRD PARTIES 

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Membership fees of £136,275 (2024:nil) which were collected for, and passed on to Scouts Scotland have been excluded from gross income within the accounts in the current year, 

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## TANGIBLE FIXED ASSETS 

|11,|TANGIBLE FIXED ASSETS||||
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|||Freehold|Plantand||
|||property|machinery|Totals|
||COST|£|£|£|
||At 1 April2024and31March2025|109,688|17,664|127,352|
||DEPRECIATION||||
||At 1 April2024<br>Chargeforyear|4.900<br>-|5,944<br>4,416|10,844<br>4,416|
||At31March2025<br>NETBOOKVALUE|4,900<br>_———|10,360<br>—_—|15,260<br>=|
||At31March2025|104,788|7,304|112,092|
||At31March2024|104,788|11,720|116,508|
|12.|STOCKS||||
||||31.3.25|31.3.24|
||Stocks||£<br>1,000|£<br>1,000|
|13.|DEBTORS: AMOUNTS FALLINGDUEWITHINONEYEAR||||
||||31.3.25|31.3.24|
||Prepayments||£<br>4,876|£<br>-|
|14.|CREDITORS: AMOUNTSFALLINGDUEWITHINONEYEAR||||
||||31.3.25|31.3.24|
||Bankloansandoverdrafts (seenote 16)<br>Otherloans (seenote 16)<br>Othercreditors<br>Accruedexpenses||£<br>5,000<br>8,250<br>31,445<br>10,440|£<br>5,000<br>8,250<br>-<br>16,448|
||||55,135|29,698|
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West Region Scout Council 

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15. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR 

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## Notes to the Financial Statements - continued for the Year Ended 31 March 2025 

||||31.3.25|31.3.24|
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||Bank<br>loans(seenote 16)<br>Otherloans (seenote 16)||£<br>9,309<br>-|£<br>19,214<br>24,750|
||||9,309|43,964|
|16.|LOANS||||
||Ananalysis ofthematurity ofloans is given below:||||
||||31.3.25|31.3.24|
||||£|£|
||Amounts fallingduewithin oneyearondemand:||||
||Bounce BackLoan<br>UK ScoutingLoan||5,000<br>8,250|5,000<br>8,250|
|||5|eee|oo|
||||13,250|13,250|
||Amountsfallingbetween one and|two years:|||
||Bounce BackLoan<br>UK ScoutingLoan||5,000<br>-|5,000<br>8,250|
||||5,000<br>————|13,250<br>—___.|
||Amounts falling duebetweentwo|and fiveyears:|||
||BounceBackLoan<br>UK ScoutingLoan||4,309<br>-|14,214<br>16,500|
||||4,309|30,714|



In 2017, to facilitate the replacement of the heating system and the purchase of the Hobbit Houses at Lapwing Lodge, the Executive Committee approved the use of loan funding. Loans were secured through UK Scouting and Charity Bank, the latter being refinanced through the Government supported bounce back loan scheme in 2021: 

UK Scouting £82,500 10 Year Term 

Bounce Back Loan £50,000 10 Year Term 

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17. MOVEMENT IN FUNDS 

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## Notes to the Financial Statements - continued for the Year Ended 31 March 2025 


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|Net|Transfers|
|movement|between|At|
|At|1.4.24|in|funds|funds|31.3.25|
|£|£|£|£|
|Unrestricted|funds|
|General|fund|129,938|41,165|(4,408)|166,695|
|Commissioner's Fund|2,500|-|-|2,500|
|—_—|—_——|—__|—_—|
|132,438|41,165|(4,408)|169,195|
|Restricted|funds|
|Hamish Jack Fund|164|-|-|164|
|Jack & Mary Kernochan|Fund|649|-|-|649|
|Ronnie Thomson Fund|350|-|-|350|
|Alan Jenkins Fund|540|-|-|540|
|Summer of|Play Funding|1,501|-|-|1,501|
|Nepal|Trip Fund|247|-|-|247|
|Statkraft Greener|Grid Park|Community|
|Benefit Fund|-|(4,406)|4,406|-|
|Lapwing Lodge|Corridor|Insulation|-|(2)|2|-|
|3,451|(4,408)|4,408|3,451|
|TOTAL FUNDS|135,889|36,757|-|172,646|
|Net movement|in funds,|included|in|the|above|are|as|follows:|
|Incoming|Resources|Movement|
|resources|expended|in funds|
|£|£|£|
|Unrestricted funds|
|General fund|244,460|(203,295)|41,165|
|Restricted|funds|
|Statkraft|Greener Grid|Park|Community|
|Benefit Fund|16,010|(20,416)|(4,406)|
|Lapwing Lodge|Corridor|Insulation|-|4,333|(4,335)|(2)|
|East & West Wing|Corridors|Project|15,000|(15,000)|-|
|35,343|(39,751)|(4,408)|
|TOTAL FUNDS|279,803|(243,046)|36,757|

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West Region Scout Council 

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## Notes to the Financial Statements - continued for the Year Ended 31 March 2025 

## 17. MOVEMENT IN FUNDS- continued 

## Comparatives for movement in funds 


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|Net|Transfers|
|movement|between|At|
|At|1.4.23|in|funds|funds|31.3.24|
|£|£|£|£|
|Unrestricted|funds|
|General fund|147,321|(16,697)|(686)|129,938|
|Commissioner's Fund|2,500|-|-|2,500|
|Restricted|funds|149,821|(16,697)|(686)|132,438|
|Hamish|Jack Fund|164|-|-|164|
|Jack & Mary Kernochan Fund|649|-|-|649|
|Ronnie Thomson Fund|350|-|-|350|
|Alan Jenkins Fund|540|-|-|540|
|Kilpatrick|Group|3,289|(3,674)|385|-|
|Summer ofPlay Funding|1,501|-|-|1,501|
|Nepal Trip Fund|98,588|(98,341)|-|247|
|Jamboree Fund|550|(851)|301|-|
|105,631|(102,866)|686|3,451|
|TOTAL FUNDS|255,452|(119,563)|-|135,889|
|Comparative|net movement|in|funds,|included|in|the above|are as|follows:|
|Incoming|Resources|Movement|
|resources|expended|in funds|
|£|£|£|
|Unrestricted|funds|
|General fund|190,210|(206,907)|(16,697)|
|Restricted|funds|
|Kilpatrick|Group|:|(3,674)|(3,674)|
|Nepal|Trip Fund|26,247|(124,588)|(98,341)|
|Jamboree Fund|10,938|(11,789)|(851)|
|Renfrewshire|Council|20,000|(20,000)|-|
|57,185|(160,051)|(102,866)|
|TOTAL FUNDS|247,395|(366,958)|(119,563)|

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West Region Scout Council 

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## Notes to the Financial Statements - continued for the Year Ended 31 March 2025 

## 17, MOVEMENT IN FUNDS- continued 

A current year 12 months and prior year 12 months combined position is as follows: 


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|||||||||||||||||||
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|-|Net|Transfers|
|movement|between|At|
|At|1.4.23|in|funds|funds|31.3.25|
|Unrestricted|funds|£|£|£|£|
|General fund|147,321|24,468|(5,094)|166,695|
|Commissioner's Fund|2,500|-|-|2,500|
|Restricted|funds|149,821|24,468|(5,094)|169,195|
|Hamish|Jack Fund|164|-|-|164|
|Jack & Mary Kernochan Fund|649|-|-|649|
|Ronnie Thomson Fund|350|-|-|350|
|Alan|Jenkins Fund|540|-|-|540|
|Kilpatrick|Group|3,289|(3,674)|385|-|
|SummerofPlay Funding|1,501|-|-|1,501|
|Nepal|Trip Fund|98,588|(98,341)|-|247|
|Jamboree Fund|550|(851)|301|-|
|Statkraft|Greener Grid Park Community|
|Benefit Fund|-|(4,406)|4,406|~|
|Lapwing Lodge|Corridor|Insulation|-|(2)|2|-|
|105,631|(107,274)|5,094|3,451|
|TOTAL FUNDS|255,452|(82,806)|-|172,646|
|A|current|year|12|months|and|prior|year|12|months|combined|net|movement|in|funds,|included|in|the|
|are|as|follows:|
|Incoming|Resources|Movement|
|resources|expended|in|funds|
|£|£|£|
|Unrestricted|funds|
|General fund|434,670|(410,202)|24,468|
|Restricted|funds|
|Kilpatrick Group|:|-|(3,674)|.|(3,674)|
|Nepal|Trip Fund|26,247|(124,588)|(98,341)|
|Jamboree Fund|10,938|(11,789)|(851)|
|Renfrewshire Council|20,000|(20,000)|-|
|Statkraft|Greener|Grid Park Community|
|Benefit Fund|16,010|(20,416)|(4,406)|
|Lapwing Lodge Corridor|Insulation|4,333|(4,335)|(2)|
|East & West Wing Corridors|Project|15,000|(15,000)|-|
|92,528|(199,802)|(107,274)|
|TOTAL FUNDS|527,198|(610,004)|(82,806)|

**----- End of picture text -----**<br>


A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows: 

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continued... 

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17. MOVEMENT IN FUNDS - continued 

i 

## West Region Scout Council 

## for the Year Ended 31 March 2025 Notes to the Financial Statements - continued 

## Purpose of Funds 

## General Reserve Fund 

The General Fund, which represents the free reserves of the charity, has arisen from past and present operating results. 

## World Jamboree Fund 

A separate fund was set up to facilitate all financial transactions associated with the group attending World Scout Jamborees. This fund was used for the attendees at the 2023 World Scout Jamboree in South Korea. 

## Nepal Fund 

This fund was established to facilitate all transactions in relation to the West Region's expedition to Nepal in 2023. 

## Summer of Play Fund 

The Scottish Government provided funding to allow young people access to activities with play, socialising, and wellbeing at the heart of a covid-recovery program. The Region received funding which will be used to support individual groups with such activities. 

## Commissioner's Fund (Designated Fund) 

The funds were transferred from Dunbartonshire Area and represent monies for use at the discretion of the Regional (Area) Commissioner for cases of special need. 

Hamish Jack Memorial Fund : This fund was set up by a former County (Area) Commissioner, Ken Caldwell in memory of Patrol leader Hamish Jack, who was killed in active service during the Second World War. The fund is designed to recognise "the true spirit of Scouting" amongst Scouts and is awarded by the Regional (Area) Commissioner, on the recommendation of a District commissioner. It is hoped that a Scout who makes use of his Scout training in some special way will be considered for this award. A recommendation for an award from the fund can be made at any time. 

## Jack & Mary Kernochan Memorial Fund 

This fund, set up in memory of Jack Kernochan, a former Area Commissioner is designed to contribute towards international and related activities, and is administered by the Regional Commissioner, to whom applications can be submitted at any time. This fund has been supplemented by a bequest in memory of David Kerr, also a former Area Commissioner, whose bequest had the same aims as that of the Jack Kernochan Fund. Further funds have been added, on approval from the Regional Executive Committee, where surpluses have arisen from international events attended by members of the Region. 

## Ronnie Thomson Memorial Fund 

This fund was set up following a bequest from Ronnie Thomson. Ronnie was an enthusiastic supporter of water sports throughout his time in Scouting and at Lapwing Lodge in particular. The donation was made to fund the purchase of kayaking / canoeing equipment at Lapwing Lodge. 

## Alan Jenkins Fund 

During 2009/10 a donation was received from the family of the late Alan Jenkins. The purpose of this fund is to allow scouts from less privileged financial backgrounds to enjoy the facilities at Lapwing Lodger 

## East and West Wing Corridors Project 

Renfrewshire Council issued a grant of £15,000 for new windows & fire doors. 

## Lapwing Lodge Corridor Insulation 

Renfrewshire Council also issued a grant of £4,333 for corridor insulation. 

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continued... 

## West Region Scout Council 

, 

Notes to the Financial Statements - continued for the Year Ended 31 March 2025 

## 17. MOVEMENT IN FUNDS- continued 

. 

Statkraft Greener Grid Park Community Benefit Fund This is funding restricted to ceilings insulation. 

## 18. RELATED PARTY DISCLOSURES 

There were no related party transactions for the year ended 31 March 2025. 

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## West Region Scout Council 


**----- Start of picture text -----**<br>
||||||
|---|---|---|---|---|
|Detailed|Statement|of Financial|Activities|
|,:|for the Year Ended|31|March|2025|
|31.3.25|31,3.24|
|£|£|
|INCOME AND ENDOWMENTS|
|Donations|and|legacies|
|Donations and|Gift Aid|160|851|
|Charitable|activities|
|Lapwing Lodge Activity Income|237,371|185,879|
|Blair|Atholl|Income|
|Jamboree|income|-|3,190|
|Income|-|10,938|
|Grants|from Nepai Trip|-|26,247|
|Training|[income]|35,342|20,000|
|Membership|-|290|
|Fee|regional|levy|6,930|-|
|279,643|246,544|
|Total incoming resources|279,803|247,395|
|EXPENDITURE|
|Charitable|activities|
|Wages|5,340|6,905|
|Warden & sessional|workers|29,761|27,993|
|Utilities|22,345|23,185|
|Insurance|20,671|19,041|
|Sundries|5,562|3,314|
|Training|7,372|5,909|
|Blair Atholl Expenditure|4,006|6,178|
|Kilpatrick Expenditure|-|3,674|
|Nepal Expenditure|-|124,587|
|Cleaning & Laundry|8,409|7,606|
|Maintenance|121,645|108,468|
|Equipment|6,805|5,156|
|Jamboree expenditure|-|11,789|
|Scouts Scotland external|review|-|5,000|
|Conferences|2,758|-|
|Equipment depreciation|4,416|4,416|
|Loan|interest|1,316|1,217|
|240,406|364,438|
|Support|costs|
|Governance|costs|
|Independent examination|2,640|2,520|
|Total resources|expended|243,046|366,958|
|Net income/(expenditure)|36,757|(119,563)|

**----- End of picture text -----**<br>


This page does not form part of the statutory financial statements 

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