Borders Digtrict Scout Couneil Report and FirJ#ncF41 St4tem¢Nts Year ended 31st March 2026 A Charity regislered Scotland &ottish Cbarity Rfftrtnct SC008565
Btshlers Di8lri¢t Scout C'.ouneil Fxttutivt Commlti¢t Annual Rtyibft fvr lh¢ vear tnded 3151 l#rth 2026 C'lkayiiy NurnberS1.th1&565 Ob ectiwrs Slructtsry I'hcbi d¥tadLd In thL lull AnUal RLy)ff Iil'BLYth'rs Dtret 8cuui CvunLil 14.hiik is aN'ailabl¢ from thL' Di%trtL1 SL'¢fL'tury. Liecutivt Committrt 'the me18 ¢if ihL' F.ie¢wiive Lom7niiie¢ the-frubl¢es ofthe Lharily IOT purposes of th¢ Chariii¢% IScoilaAdl R¥gulatioiis 2006 and mei loll[ titn¢s durjng lh¥ Lour%¢ Ot-ll yLar. Pr¥sident-Johtt Lhalr>- Vicki Il#mmer.4lLy S¥iritary- MLllrdih 'I're&suTLt- Allan Clark. Oihcr IFu%I¢¢% Ilwi.I (lardL. ScoTraid BlaLkic. Dav¢ R¢Jde. Ila7xI ljuelder. Alan GwldeT, C"heT4'1 lurpiL'. La¢h1thn l.ighifi)LN. I'TPl¥. %vphi Millar. l.irtdsay-l1,sts. & Gai'iD Itede Di51Ti¥I Com]ll55ssoner - AndECW Il¥allmonl Lontda AddFe%s- ID s#d Ris<. KLlso. TI)5 8BI-: liovitw of Atttwitie¥ 'I'he N'oi?OUs (5r1)u in ili¢ District Lthiinu¢ io ol-li'T exciting pmgtammL$. 'Ile r)istFiLM Sw)Iit Louncil h% ablc io f1#anL1l a11 gmups and il'ill uillLinuL I'vu (o do ifT¢quifLd.'fhi Ctsuiicil is i'¢ry' ¥t#lL'ful liTrr ibi supixsri 11 rLLClI'L% (rtsnj IL'adL'ts. p4rints. and h¥lpLfS. 'rh¥ ThovemL'nty ihe Unrl1¥1c1c. Design)l¢d amd Rcslri¢icd l-.unds shown im detail in the Financi Accoun1% al¢aChL Ihig doL'um¢nl An o¥Lro)1 gurplu% of £1507 atLise In ilie [Ji¢Sl(a yrtd Design¢ fiinds Idcfi¥il (>ff794 ill ty025) A delicil 01-£2.249 2tose in thc Re%tricÈcd FuTrd. xttutive sibilÉtlE% l.thw applicJbl¢ io charili¢s in SCotld r¢quiM thi b.xe¢vtive ComDiilttt to pr¥parL finayjcial sla1¢T[nts foT ¢aeh finlL1 Ih1Cl sii'e A tni and tair vici ol. IliL Charli) 5 lingthcial aLiiviiies during IhL }Lar amd ol'ils linaniiai pIll()I1.? ihc vlld Dl'UI¥ yL8r. Iii prcp&ring IinaiLidl Iiai¢nieTrlS. giviiig a ll Id lair i'igw, IhL. LxLLttiiV¢ Lon)JTriULe arL' i¢quir¢il to".- silecL suitabl¢ ¥collntln8 )}1¢1¥$ and then 8ppIs them ciin%istenily." mak¢ Judgfflnent% aiiJ L%timal¢% th&t are 'a5Mabl Urtd PFU(knt". S181¥ wthEthcr appli¥ablc diLovniing siBndard.% hale been tollciwL'd. %15biLLI lu an) ni#tiiJaJ dL'partur¢% dJselo.£ed and ¢xplJllicd in ihe fin]uILidl %IalLents'. pr¢par thL' liTran¥ial statL'niilits 00 IliL going iDIlCL'rn b8%iq uttIL45 11 18 inapprupTialt io PTr%umo thai the C'harii}' will LXSDIittUL in opL'rJiir>n. I'. l-.xic¥live ComEnitte¥ 1% respon¥iblL foy kecpins ad¢4u* aLcouniiftg rciLrds Thhi¢h itisclcis¢ with acCr&¢Y ai an% time ih¥ lijwcial wiitiu ol. th¢ Lhgrii%' and which enablL% th¢ io Ln¥urr tknl tlic %iatLm¢nl$ cL)mply wilh Ihc Charities TTuslc¢ Invt5tTnLmi (ScoilanLII pxct 2005 and Lhariiics ActhunL% l%iOtlaDdl Regu1311OT15 2(K16 1.hcy arc algts re%nsEb%¢ lor saleguarding lh¢ a55eL% ofj"thL Lh¥J]Iy &Tkd h¢nc¢ for tsking reO&ble si¢ps foi IhL priTh,¢11]i aiid dcitCLlOD ortrauLI aR41 oihLI iTfL.sulIlls
Borders Distri¢t Scnut Council Exeeutive Committee Annual Report eontinued for the year trEded 31st March 2026 A regislered Cbarity in Scotland Charity Number SCÉM18565 Reserves Polic The Reserves represent unrestriLted and dcsignaied fut)ds arising from past operating results. The Restricted Reserve arises froin a lega¢y to used fur ScoLtting opporhjnities in ihe Scuttish Borders. 11 is Borders DistriLt Scout Council's policy that unrc4tricted reserves should be held to rover rec1¥ (Innttal expenditure tooether wilh any coniingency which may arise. The Louneil also aiims lo mainiaiii and develop Scouting in the Scottish Borders through leader Irain5ng aEJd interesting and excising activities for mtmber5. Borders District Scout Council believes that the current reserve5 are ai a level which broadly meets the aims of the policy. Subs¢ri tions Borders Distr5Ct Scout Cotsncil collects subscriptioS from Scoui Groups on behalf of ihe UK, Sconigh Headquarters and the South East Rt¥ional organisations of the Scout movements. A small proportion ot which normally retnasns with ihe Borde Disirict Scout Council. Approved by the Executtve Coinmittee and signed on their h#[f by CliairFFson
Borders Di5tri¢t Scout Council Report of th¢ Independent Eltr for the year ended 31st Mar¢kn 2026 A registered Cbarsty in Sc(btland Charity Number SC008565 I report on the accounts of the charity for the year ended 3 1st March 2026 which ar¢ set out on the foregoing page5. cetive Res onsibilities ofTrustees and Examiner The Charity'5 Trustees are resw)nsibl¢ for ilie preparation of the Accounts in accordance wilh ihe ternis of the Charities and TTustees Investmenl (Scotland) Act 2005 aThd the Charities Accoutkts (Scotland) Regulaiion5 2006. The Charity Trus¢5 consider that the audit requirem¢nt of Regulation 10(1) (a) to (c) of the 2006 Account Regulalions doe8 not appl>'. li is my responsibility to examine the accgunt5 as required undcr Seeiion 44(1) (c) of the Act and to stale wh¢ther rtICUlar maiters have come io my attention. Basis of Indt ndent ExaminatiOII My exaTnination is carried out in accordance with Regulaiion 11 of the 2006 Accounts Regulations. An ¢xaminatioTr includes a review of the accOuntig re¢ordg kepi by Èhe charity and a ¢omp&4rison of ihe ALcount5 presented with those records. IE also includes consideraiion of any unusual iiems or disc105ures in the Accounts and seeks explan8Éions from the tTUStees con¢erniDg any such matter5. The procedures undertakeD do not provide all the evidence Ihai would be qUired in an audit, and consequenily I do not express an alldit opinion oil the view given by ihe Acc(Funts. StatemeDt of Iude ndtnt Exgmithtr In the course of my examination matter has Come to my attentio l. which gives me reasonable cause io believe that iii any material reswct lh¢ req4EireT¥Lents= io keep accounti[28 records in accordance with S¢ction 44(1} (a) of the 2005 Act and Regulatkon 4 of the 2006 Accounts Regulaiions to prepare accounts which accord with the acrounling recor(ts and coinply with Regulation 8 of ihe 2006 Accounis Regjulaiions have not been m, or 2. to which, in my opinion, alleBtion should b¢ draw¥h in order io ¢nable a proper understsnding of th¢ accounts 10 b¢ rlled. ent Ex Cio Renllie Welch Aeademy IIDvse Shedden Park Road Kels0 TD5 7AL iner Date-. aalbla
Bord¢r$ Dl$trict Seollt Counell J4c4>JDe and Expenditure AccouRt Incorporating 2 Ststernent of FinancF&I Acwunts for tbe year ended 31st M#reh 2026 Unrestricted General Fund Restricted Le Funds Desi kte Funds 2025 Total Tot31 Incomin Resources District Levy Badges (net) Blair Aiholl Inoorne York Yoh]ng Lcader Ocean Youth TTUSt-Sailing Dynamic Earth Uniforn)s Donations 3,960 (174) 4,322 1.060 4,140 15811 1,625 505 {174) 4,322 1,060 3,105 53 145 145 100 22,521 574 41,512 Explorer Income Other Inci)m¢ 22,521 19,196 260 28,303 574 18,Wl 22.521 SecretarÉes Honoraria Commissioners & Advi50ts Expenses Room Hire & Meeting Expense5 Insurnnces Blair Aiholl Expenses YoJ*- Young Leader Events Ocean Youth Trust Dynamic Earth Roverway Online management Motion Pactur¢ Licence Training Hire of Loo5 Uniforni&Pann¢rs Storage Other Legacy Award% Explorer Expenses Sundries 440 2,139 676 1,079 5.537 910 9,138 440 2,139 676 1,079 5,537 910 9,138 440 1,497 140 729 2,107 510 3,015 850 1,636 432 301 450 432 301 450 479 407 249 2,000 656 1,500 8,626 16,919 57 39.223 18.656 18,616 80 21,589 18,616 2249 42,454 Net InmInl0tgOJng) Fund Transfers Funds Tranferred to Groups Funds Brought Forward (2,5981 (2,0401 3,905 2.040 (2.891} 11,896 (2,249) {942) {10,920) (2,891) 47,417 29,131 6.390 58,337 Tothl Funds Carried Fonvard 24,493 14,9.$0 4,141 4),584 47,417
Borders District Seottt Council BalaD¢¢ Shett as at 31st March 2026 A r4ist¢red Ch8rity In Scotland Charity Number SC008565 Note5 2026 2025 cuent Assets Building Society Balance Bank Balanee5 DeoIS Stock Cash Balance 46,027 45,273 85 2.205 1,690 47.761 47,563 Liabilitie5 Amounts falling due within l year (4,1771 (146) Net Assets 43,584 47,417 rinanced b Unrestrirted Generdl Fund Designated Funds Restricted Fund 24,493 14,950 4,141 29,131 11,896 6,390 43.584 47,417 The Accounts were approved by the Executive Committee on and signed on it's behalf by Treasur¢r
Borders District Scout coll¢11 Notes formin2 Part of the FiDaN¢ial Statern¢ts for the yer ended 31st March 2026 A registered Charity Scoljand Charity Number SC008565 AeeouDItD Polieies Basis of Accountin The accounts have been prepared under the historical cost conventton and in accordance with applicable accounling standards, the Charilies and Trustee Investinent (Stoiland) Act 2005 and the Charities Accounts (Scotland) 2006. and ihe Statemen¢ of Recommended PrdCtÈce-. Accounting and Reporting by Charities ISORP 2005} issu¢d in mch 2005. b Incoming R¢50ur¢ts All incoming resources are recognised once the Council has entitlement to the re51)uicts, il i5 certain ihat the resources will be received and the monetsry value of in¢(bming resources can b¢ measured with sufticient reliability. e Slock5 Siock of badges are vlued ai cost. d Resourees Expended All expenditure 15 included on an accrnals basis and i& recognised when th¢r¢ is a le¥al orconstructive obligation to pay for expenditure. Dethils of the nUre and putpose of the various fuTEds is set Oul sn Nutes 6 to 9. 2 Trustees Remuneration The Secretsrses w¢re paid an honordria iothlling £440 (2025. - £440) bt otherwise no staff costs were in¢urr¢d by ihe Coun¢il during the year. 3 Fixed A55ets All fixed assets have a nil value 8fter having been deprecioied over 3 years. 4 Debtors #nd Pre mt#ts 2026 2025 Oiher Deb¥or& 44 85 5 Creditor3 2026 2025 Accruals 4.177 146
Borders Distritt Seout Couneil r4ot¢s formithg part of tbe Finoncial Ststements continutd for the year ended 31st March 2026 A registered Charity in Scotland Charity Number SC(M18565 6 UDr¢stricted General Fund The Genernl Ftsnd comprtses ihese funds, which the Executive 15 fr¢¢ io use in accordance wTrth the ChtiTity'5 objectives. 7 Des nated FTrd INern*ional Fund Dorn)ant Grou Fund Grou lorer F4)nds Brought Fojward (5,119) 3.079 13.936 Income 22,521 Expenditure (18,616) TrAnsferred to Groups (2.891) TrdnsfeTred to Genernl Fund5 5119 {3.079) NIL NIL 14.950 Internati01181 Fwtsd This fvnd w&s set up for the promotion and support of international visits alld a¢iivities. As this fund has been in defJ¢it it was agreed io transfer the defE¢Ét to the Ullrestricted General Fund. Grnup Fuod This fund represenled funds held by Borders Distrtd Scout Counc?1 and 'hICh represented funds held by donnaykt group5 ld which ¢ould be utili5ed in furthering scouting respective locations. It was agreed that if the dormanl groups do not tecommenee with 5 yeaTS the fid$ for that 0p will bc iclcased for the b¢nefit of Scouiing in she District. Thc remaining funds weTe in r[rtt of Innerleithen and these fiwds have been released to the Distria at 3 Isi March 2026. Explorer Gr04tp Funds These funds represent the funds attributable to Explorer Groups Who traDsactions ar¢ incorporated into rhe rwonci&l stktemenis of Borders Diwlrict Scout Council.
Borders District Scout CouTr¢il Nol¢s forming of the Financial St2tements continued for the yegr ended 31st M¥rth 21126 A registered ChaTity in S¢otl4vd Charity Number SCTh)8565 8 Restrieted Funds Funds at 31103125 Funds at Income Legacy Fund 6,390 12,249) 4,141 The Legacy Fund is to be used for S¢outing Aclivitie5 Wlthin Borders District ScOtn£ Applications for fvndbng from thi5 fund coDtiDue lo be r¢ceived.