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 An￿Ual RLy)ff Iil'BLYth'rs D￿tret 8cuui CvunLil 14.hiik is aN'ailabl¢ from thL' Di%trtL1 SL'¢fL'tury.
Liecutivt Committrt
'the me￿1￿8 ¢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
Lhal￿r￿>￿- 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¢h1th￿n l.ighifi)LN. I'￿TPl¥. %vphi
Millar. l.irtdsay-l1,s￿ts. & Gai'iD I￿ted￿e
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$. 'Ile r)istFiLM Sw)Iit Louncil h*% ablc io f1#anL1￿l￿ a￿*1￿1 gmups and il'ill
uillLinuL I'vu (o do ifT¢quifLd.'fhi Ctsuiicil is i'¢ry' ¥t#lL'ful liTrr ibi supixsri 11 rLLClI'L% (rtsnj IL'adL'ts. p4rints. and h¥lpLfS.
'rh¥ ThovemL'nty ihe Unrl￿1¥1c1c￿. Design)l¢d amd Rcslri¢icd l-.unds ￿ shown im detail in the Financi￿ Accoun1% al¢aChL￿ Ihig doL'um¢nl An o¥Lro)1
gurplu% of £1507 atLise In ilie [Ji￿¢S￿l(￿a yrtd Design￿¢￿ fiinds Idcfi¥il (>ff794 ill ty025) A delicil 01-£2.249 2tose in thc Re%tricÈcd FuTrd.
xttutive
sibilÉtlE%
l.thw applicJbl¢ io charili¢s in SCotl￿d r¢quiM thi b.xe¢vtive ComDiilttt to pr¥parL finayjcial sla1¢T[￿nts foT ¢aeh fin￿lL1￿ I￿h1Cl sii'e A tn*i and tair
vici￿ ol. IliL Charli) 5 lingthcial aLiiviiies during IhL }Lar amd ol'ils linaniiai p￿Ill()I1.?* ihc vlld Dl'UI¥ yL8r. Iii prcp&ring IinaiLidl Iiai¢nieTrlS. giviiig a ￿ll￿
Id lair i'igw, IhL. LxLLttiiV¢ Lon)JTriULe arL' i¢quir¢il to".-
silecL suitabl¢ ¥collntln8 ￿)}1¢1¥$ and then 8ppIs them ciin%istenily."
mak¢ Judgfflnent% aiiJ L%timal¢% th&t are ￿'a5￿Mabl￿ 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 %IalL￿ents'.
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 acC￿r&¢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 re￿O￿&ble si¢ps
foi IhL priTh,¢￿11￿]i aiid dcitCLlOD ortrauLI aR41 oihLI iTfL.sul￿Ill￿s

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 rec￿￿1￿¥ (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 subscriptio￿S 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 E￿￿l￿tr
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 accOunti￿g 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¢ r￿lled.
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 In￿mIn￿l0￿tgOJng)
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
cu￿ent Assets
Building Society Balance
Bank Balanee5
De￿oIS
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 ye*r 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 m￿ch 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 v*lued 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 n￿Ure 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) b￿t 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 F￿Trd
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 fi￿d$ for that ￿0￿p 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 ScO￿t￿n£
Applications for fvndbng from thi5 fund coDtiDue lo be r¢ceived.