Borders District Scout Council Report and Financial Statements year ended 31st March 2025 A Charity registered in Scotland Scottish Charity Reference SC008565
Borders District Scout Councit Executive Committee Annual Report for the year ended 33st March 20245 A registered Charity in Scotland Charity Number SC008565
Objectives‘These sre detailedand Structurein the full Anqual Report of Borders District Scout Council which is available from the District Secretary
TheExecutive membersCommittee of the Executive Committee are the Trustees of the Charity for the purposes of the Charities Accounts (Scotiand) Regulations 2006 and met lour limes during the course ofthe year.
The membership over the year deereased by 15, compared to a increase of 66 in the previous year. The various Groups in the District continue to offer exciting programmes. The District Scout Council has been able to financially assist groups and wij! continue you to do so if required. The Council is very graieful for the support it receives from leaders, parents, and helpers. ResultIe movements in the Unrestricted, Designated and Restricted Kunds are shown i detail inthe Financial Accounts atlached to this document. An overall delet off £794) arose in the Unrestricted and Designated lunds deficit of £82 in 2024) A defer of L0E20 arose in the Restricted Legacy Fund
ExecutiveLaw applicableCommittee's to charitiesResponsibilitiesin Scotland requires the Executive Committee to prepare financial statements for each financial year which give a trie and fair view of the Charity’s financial activities during the year and of its financial position at the end of the year. In preparing financial statements, giving a true and [air view, the Executive Commitice are required to - - select suitable accounting policies and then apply tem consistently : make pudgements and ¢suimals that are reasonable and prudent. - state whether applicable accounting standards have been followed, subieet to any maicrial depariures disclosed and explained in the Gnancial statements. - prepare the financial statements of the going concern basis wiless UIs inappropriate tO presunte that the Charity will continue im operation, Phe Executive Comiitice is responsible for keeping adequate accounting tecords which disclose with reasonable accuracy at any time the financtal postion of the Chanty and which enables then to ensure that the financial statements comply with the Charities and Trustee investment (Scotland) Act 2005 and Charities Accounls (Scotland) Regulations 2006. They are also responsibie for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and viher irregularities
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Borders District Scout Council Executive Committee Annual Report continued for the year ended 31st March 2025 A registered Charity in Scotland Charity Number SC008565
Reserves Policy
The Reserves represent unrestricted and designated funds arising from past operating results. The Restricted Reserve arises from a legacy to be used for Scouting opportunities in the Scottish Borders.
It is Borders District Scout Council's policy that unrestricted reserves should be held to cover recurring annual expenditure together with any contingency which may arise. The Council also aims to maintain and develop Scouting in the Scottish Borders through leader training and interesting and exciting activities for members.
Borders District Scout Council believes that the current reserves are at a level which broadly meets the aims of the policy.
Subscriptions
BordersSouth District Scout Council collects subscriptions from Scout Groups on behalfof the UK, Scottish Headquarters and the East Regional organisations of the Scout movements. A smal] proportion of which normally remains with the Borders District Scout Council.
Approved by the Executive Committee on 29th April 2025 and signed on their behalf by
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Borders District Scout Council Report of the Independent Examiner for the year ended 31st March 2025 A registered Charity in Scotland
Charity Number SC008565
I report on the accounts of the charity for the year ended 31st March 2025 which are set out on the foregoing pages. 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 Trustees Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006.
The Charity Trustees consider that the audit requirement of Regulation 10(1) (a) to (c) of the 2006 Accounts Regulations does not apply. It is my responsibility to 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 Independent Examination
My examination is carried out in accordance with Regulation 11 of the 2006 Accounts Regulations. An examination includes a review 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 audit opinion on the view given by the Accounts.
Statement of Independent Examiner
In the course of my examination no matter has come to my attention 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 * to prepare accounts which accord with the accounting records and comply with Regulation 8 ofthe 2006 Accounts Regulations have not been met, or
- to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
C/o Rennie Welch Academy House Shedden Park Road Kelso TDS 7AL
Date: jath Mong REDS .
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Borders District Scout Council Income and Expenditure Account Incorporating a Statement of Financial Accounts for the year ended 31st March 2025 A registered Charity in Scotiand Charity Number SC808565
| ; | Income andand | Expenditure Account Incorporating | Expenditure Account IncorporatingAccount IncorporatingIncorporating | Expenditure Account IncorporatingAccount IncorporatingIncorporating a Statement | Statement of FinancialFinancial | of FinancialFinancial Accounts | |||
|---|---|---|---|---|---|---|---|---|---|
| : | for the year ended 31st MarchMarch | 2025 | |||||||
| A registered Charity in Scotiand | |||||||||
| Charity Number SC808565SC808565 | |||||||||
| Incoming Resources | Unrestricted General Fund £ |
Restricted Legacy Eund £ |
Designated International Fund £ |
Dormont GroupFunds £ |
Other Designated Funds £ |
2025 Total £ |
2024 Total £ |
||
| District Levy Badges(net) BlairAtholl Income ExplorerIncome |
4,140 (581) - - |
- - - - |
. - 1,625 - |
- - - - |
- - - 19,196 |
4,140 (581) 1,625 19,196 |
3,793 (18) 4,450 15,222 |
||
| Duke ofEdinburgh Dynamic Earth |
260 3,105 |
- - |
- - |
. - |
- - |
- 3,105 |
- - |
||
| Young Leader Events CubCampIncome Uniforms OtherIncome -TrailerSold Total IncomingResources |
505 - 53 - 7,482 |
- - - - - |
- - - : 1,625 |
. - . - - |
. - - - 19,196 |
- - 53 50 27,588 |
- 4,840 - 50 28,337 |
||
| Resources Expended | |||||||||
| Charitable Expenses | |||||||||
| Printing, Stationery&Postages Secretaries Honoraria Commissioners&AdvisorsExpenses RoomHire, MeetingExpenses& Catering Insurances Sundries Donation Roverway BlairAtholl Expenses ExplorerGroupExpenses OnLineManagement Sub Legacy Payments CubCampExpenses Dynamic Earth Training HireofLoos Removal Expenses Storage Uniforms Maps YoungLeader Events |
194 440 1,303 140 729 - - - - 264 1,636 - - 3,015 479 204 - 514 57 510 |
- - “ - - - - - - - - 8,626 . - . - 1,500 - |
- - - - - - : 850 2,107 - - - - - - - . - |
- - - - - - - - - . - : - - - - - - |
- - - - - - - - 16,655 . - - . - - - - |
194 440 1,303 140 729 - - 850 2,107 16,919 1,636 8,626 - 3,015 479 204 - 1,500 514 37 $10 |
- 600 1,154 446 763 164 260 - 5,400 14,096 1,296 - 3,173 60 192 461 556 - |
||
| Total ResourcesExpended | i tt 9,485 10,126 2,957 . 16,655 39,223 28,621 |
||||||||
| NetIncoming/(Outgoing) Fund Transfer Total Funds BroughtForward |
(2,003) 1,964 29,170 |
(10,126) - 16,516 |
(1,332) - (3,787) |
- (1,964) $,043 |
2,541 - 11,395 |
(10,920) - $8,337 |
(284) - §8,62] |
||
| Total Funds CarriedForward | 29,131 | 6,390 | (5,119) | 3,079 | 13,936 | 47,417 | $8,337 | ||
| Represented by: | |||||||||
| Fixed Assets Bank Balances Debtors Stock Creditors |
- 26,987 85 2,205 (146) |
- 6,390 - - - |
- (5,149) - - - |
- 3,079 - . - |
- 13,936 - - - |
- 45,273 85 2,205 (146) |
- 54,949 800 2,731 (143) |
||
| 29,131 | 6,390 | (5,119) | 3,079 | 13,936 | 47,47 | §8.337 |
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Borders District Scout Council
Balance Sheet
as at 31st March 2025
A registered Charity in Scotland Charity Number $C008565
| Notes | 2025 | 2024 | |||
|---|---|---|---|---|---|
| Equipment | 3 | - | - | ||
| Added during year | . | - | |||
| Depreciation | - | - | |||
| Current Assets | |||||
| Building Society Balance | . | - | |||
| Bank Balances | 45,273 | 54,949 | |||
| Debtors | 4 | 85 | 800 | ||
| Stock | 2,205 | 2,73} | |||
| Cash Balance | - | - | |||
| 47,563 | 58,480 | ||||
| Liabilities | |||||
| Amounts falling due within | year | 5 | (146) | ||
| NetAssets | 47,417 | 58,337 | |||
| Financed by: Unrestricted General Fund |
6 | 29,131 | 29,170 | ||
| International Designated Funds | 7 | (5,119) | (3,787) | ||
| Dormant Group Funds | 8 | 3,079 | 5,043 | ||
| Other Designated Funds | 9 | 13,936 | 11,395 | ||
| Restricted Fund | 10 | 6,390 | 16,516 | ||
| 47,417 | 58,337 |
The Accounts were approved by the Executive Committee on 29th April 2025 and signed on it's behalf by
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Borders District Scout Council Notes forming part of the Financial Statements for the year ended 31st March 2025 A registered Charity in Scotland Charity Number SC008565
1 Accounting Policies
a Basis of Accounting
The accounts have been prepared under the historical cost convention and in accordance with applicable accounting standards, the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) 2006, and the Statement of Recommended Practice: Accounting and Reporting by Charities (SORP 2005) issued in March 2005.
b Incoming Resources
All incoming resources are recognised once the Council has entitlement to the resources, it is certain that the resources will be received and the monetary value of incoming resources can be measured with sufficient reliability.
c Stocks
Stock of badges are valued at cost.
d Resources Expended
- All expenditure is included on an accruals basis and is recognised when there is a legal or constructive obligation to pay for expenditure.
e Fund Accounting
Details of the nature and purpose of the various funds is set out in Notes 6 to 9.
- 2 Trustees Remuneration The Secretaries and Treasurer were paid an honoraria totalling £440 (2024. - £600) but otherwise no staff costs were incurred by the Council during the year. During the year 1 Trustees received reimbursements of expenses incurred totalling £50 (2023- Nil).
3 Fixed Assets
Depreciation is charged on the net cost after grants received to write equipment off over 3 years.
4 Debtors and Prepayments
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2025 2024
£ £
Other Debtors 85 800
5 Creditors
2025 2024
£ £
Accruals 146 143
146 143
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Borders District Scout Council Notes forming part of the Financial Statements continued for the year ended 3ist March 2025 A registered Charity in Scotland Charity Number SC008565
6 UnrestrictedThe General FundGeneral comprisesFund these funds, which the Executive is free to use in accordance with the Charity's objectives.
7 DesignatedThe InternationalInternationalFund comprisesFund funds which are available for the promotion and support of international visits and activities.
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|||||||
|---|---|---|---|---|---|
|Funds at|Transfer from|Funds|at|
|01/04/43 b/fwd|Income|General Fund|Expenses|31/03/23|c/fwd|
|£|£|£|£|£|
|International Fund|(3,787)|1,625|-|(2,957)|(5,119)|
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- 8 RepresentedDormant Groupfunds Fundsheld by Borders District Scout Council and which represented the funds held by dormant groups and which could be utilised in furthering Scouting in the respective locations.
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|||||||
|---|---|---|---|---|---|
|Funds|at|Funds|Transferred|Funds|at|
|01/04/24 b/fwd|Added|to General Fund|31/03/24|c/fwd|
|£|£|£|£|
|Morebattle|97|-|(97)|-|
|Castlecraig|1,140|-|(1,140)|-|
|Tweedbank|727|-|(727)|-|
|Innerleithen|3,079|-|3,079|
|ET|
----- End of picture text -----
If the dormant Groups do not recommence within 5 year of filing their final accounts, the funds for that Group will be released for the benefit of Scouting elsewhere in thr District. For Innerleithen this will be 31 March 2026.
§ Other Designated Funds Represents the net funds attributable to Explorer Groups whose transactions have been recorded through Borders District Scout Council and which will be used in the normal running of these groups.
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Borders District Scout Council Notes forming part of the Financial Statements continued for the year ended 31st March 2025 A registered Charity in Scotland Charity Number S$C008565
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|||||||
|---|---|---|---|---|---|
|9|Other Designated Funds|Funds|at|Funds|at|
|31/03/24|Income|Expenditure|3 1/03/25|
|Explorer Groups|11,395|19,196|(16,655)|13,936|
|LY11,395|19,196|(16,655)|13,936A|
|10|Restricted Funds|Funds at|Funds at|
|31/03/24|Income|Expenditure|3 1/03/25|
|Legacy Fund|16,516|-|(10,126)|6,390|
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The Legacy Fund is to be used for Scouting Activities within Borders District Scouting Applications for funding from this fund continue to be received.
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