# ## **From our Chair of Trustees** A warm welcome to all our new Scouts and their families. We hope you enjoy being part of our community. This year has focused on building for the growth of the 77th and has particularly benefited from having Jamie Seery employed in the role of Operations Manager. Today we present our three-year strategic plan, which sets out how we intend to grow and strengthen the group over the next three years. This includes beginning to offer access to our lodge to other groups with disabled members. The leadership team, led by Ross Syme, has enjoyed a successful year, and I would like to thank them all for their continued dedication. We continue to be supported by a large group of regular volunteers, without whom we could not operate, and I would like to thank them for all their energy and enthusiasm. With your ongoing support, we will continue to build a Scouting experience where every member can enjoy adventure and fun. **Elaine Ferguson Chair of Trustees** ## **From our Lead Volunteer** It has been an exciting year as Lead Volunteer for the 77th Glasgow (Disabled) Scouts, and I would like to begin by saying what a privilege it has been to be supported by such a dedicated and energetic team of volunteers. Without the continued support, effort and enthusiasm of everyone involved, we would not be able to deliver such a fantastic and engaging programme on Monday nights, our weekend camps at Glengoyne Lodge, or our week-long Summer Camp. As always, Summer Camp was a highlight, with a wonderful week spent at Ratlingate Scout Centre n Carlisle. It is truly an honour to watch our Scouts and volunteers grow in confidence, independence and character throughout camp. The standout achievement of the year was our recognition with The King’s Award for Voluntary Service (KAVS) 2025 — the highest honour given to volunteer-led groups across the UK, often described as the MBE for voluntary organisations. This award belongs to every volunteer who supports the 77th Glasgow (Disabled) Scouts in any capacity. Each one goes above and beyond to ensure our Scouts have the experience of a lifetime and access to Scouting, and they are thoroughly deserving of this recognition. I would also like to extend a personal thank you to Elaine and the Trustee Board for all the hard work and support they have provided over the past year. As a result of this commitment, we have welcomed our very first employee, Jamie Seery, as our Operations Manager, and we are excited to be in a position to launch Glengoyne Lodge as an accessible facility available to the wider public. This charity achieves some truly remarkable things, and none of this would be possible without the hard work, dedication and energy of all our volunteers **Ross Syme Lead Volunteer** ## **Summer Camp 2025** GDS Summer Camp 2025 was a joyful, chaotic and unforgettable week at Ratlingate Scout Centre, themed around the Roman Empire. From international day activities and a day trip to Walby Farm Park, to the James Lawrie Shield ,our very own Scouting skills competition. Roman invasion games and a festival finale with patrol karaoke, the camp was packed with creativity, teamwork and laughter. Despite the rain, every Scout achieved something meaningful, and the week ended with pride, muddy boots and lasting memories, all made possible by the incredible dedication of our volunteers. # **Annual Accounts for the year ending August 2025 Trustee Report** The Trustees of 77th Glasgow (Disabled) Scout Group, known as ‘Glasgow Disabled Scouts’, present their annual report and financial statements for the year ended 31 August 2025. The financial statements have been prepared in accordance with the accounting practices set out in note 1 to the accounts and comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Charities Statement of Recommended Practice (FRS102). ## **Constitution** Glasgow Disabled Scouts adopted a model constitution at the 2025 Annual General Meeting following a governance review. The revised constitution recognised the unique nature of the Group within the UK Scout Association while remaining in line with the model constitution laid out in the Policy, Organisation and Rules of The Scout Association which comes from the Association’s Royal Charter of 1912. The Group is an independently registered Scottish charity and is an unincorporated association. ## **Trustee Report** ## **Charitable aims** Glasgow Disabled Scouts exists to provide challenge and adventure for young people aged 8 to 18 and young adults aged 18 to 25 who have a range of additional support needs from across Greater Glasgow and surrounding local authorities. The Group’s aim is to ensure all young people have the ability to access Scouting regardless of additional support needs and that they are provided with the support they require. The Group is committed to the purpose of Scouting – to actively engage and support young people in their personal development, supporting them to become independent, build confidence and gain skills for life. ## **Governance** The Group Council has overall responsibility for the affairs of the Group and is the body to which the Board of Trustees is responsible. The membership of the Group Council comprises the parents and carers of all the young people in the Group, all the adult volunteers in the Group and the parents and carers of all the young (i.e. under 18) volunteers who support the Group. The District Lead Volunteer and District Chair are exofficio members of the Council. The Board of Trustees comprises individuals elected by the Council for a period of one year at the Annual General Meeting or individuals co-opted by the Board to fill casual vacancies or to provide specific ski ls and experiences which are not otherwise available to the Board. The number of elected Trustees and co-opted Trustees is outlined in the constitution. The Lead Volunteer are ex-officio Trustees. Board members are the Trustees of the charity and provide the strategic framework upon which the Group operates. All new Board members undergo induction training to ensure they fully understand their responsibilities and the structure of the Group. The day to day operations of the Group are delegated to the Lead Volunteer and his Team Members. ## **Trustee Report** ## **Membership of Umbrella and Other Organisations** Glasgow Disabled Scouts is part of The Scout Association which governs the operation of Scouting across the United Kingdom through a Royal Charter which in turn gives authority to the By Laws of the Association and the Policy Organisation and Rules of the Association. This membership provides the framework within which the Group delivers the programme and trains and supports its volunteers. ## **Financial Review** The Group ended the year with Net Assets of £518,431 (2024: £485,131). Of the £518,431, £405,851 is the Net Book Value of Glengoyne Lodge. Cash at bank and net cash receivables totalled £112,315 at 31 August 2025. This includes longer term grant receivables totalling £15,000 awarded during this financial year but due for payment in the 2027 financial year. This year saw all designated funds and restricted summer camp funds utilised in full. A balance of £32,120 remains in restricted funds for core running costs (£30,000) in the 2026 and 2027 financial years and weekend camps (£2,120) in Autumn 2025. The maintenance and running costs of Glengoyne Lodge, and the running costs of the minibus used by the Group were all met from existing funds during the year. All administration and governance is undertaken by the Trustees who volunteer without charge. There were no Trustee expenses. The Group has a strong Explorer Scout Unit (for young people aged 14 to 18) and Scout Network (for young adults aged 18 to 25). Under the constitution of the Scout Association, these sections are the responsibility of the District Scout Council. However, for practical reasons, the Group operates these sections under the Group umbrella and as a result both the Explorer Scout Unit and Scout Network report to the Group for income and expenditure. ## **Trustee Report** ## **Reserves policy** The Board agreed a new Reserves Policy in the financial year 2014/15 which is reviewed annually. The policy is built on the risk management framework which continues to be developed and recognises a number of potential funding challenges which could arise. The Board agreed that the free reserves, being unrestricted and undesignated funds not represented by fixed assets which are required to maintain the Group in the event of unforeseen circumstances should be a minimum of one year’s running costs. Free reserves less longer term receivables at 31 August 2025 amounted to £65,195. The free reserves at 31 August 2025 are sufficient to cover the fixed annual running costs. ## **Risk management** The Board identifies key risks to the Group in a Risk Register. A number of actions are completed to mitigate identified risks in the current financial year and this will remain an ongoing process. ## **Trustee Report** ## **Responsibilities of the Trustees and Independent Examiner** Scottish Charity law requires the trustees to prepare financial statements for each financial year that show a true and fair view of the state of affairs of the charity and its financial activities for that year. In preparing those financial statements the trustees are required to: - Select suitable accounting policies and then apply them consistently; Make judgments and estimates that are reasonable and prudent; State whether applicable accounting standards and statements of recommended practice have been followed, subject to any departures disclosed and explained in the financial statements, and - Prepare the financial statements on the going concern basis unless it is deemed inappropriate to presume that the charity will continue in business. The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The accounts for the year follow and form part of this report. The Trustees declare that they have approved the trustees report above. **Signed by them on 18 January 2026** 77th Glasgow Disabled Scout Group Statement of Financial Artivities (incorporating the income and expenditure account) For the year ended 31 August 2025 Page I 2025 nrestrlct 2025 Restrlrt d 2025 2024 Total Notes INCOMING RESOURCES Grants, Donations & Legacies Charitable Activities Miscellaneous Intome 17,815 10,651 3,513 53,172 70,987 10,651 3,513 76,266 10,472 18 ii. Totsl In¢omlng Resources 31,979 53,172 85,151 86,756 OUTGOING RESOURCES Charitable Activities Raisin8 funds 23,629 300 27,922 51,551 300 47,836 300 Totsl Out8oln8 Resources 23,929 27,922 51,851 48,136 Net Incomlng / {Out8olng) Resources 8,050 25,250 33,300 38,620 Opening Balance Brought Forward 192,296 292,835 485,131 446,511 Closln8 Balance Carrled Forward 12. 200,346 318,085 518,431 485,131 The notes on pages 3 to 6 form part ofthese accounts 77th Glasgow Disabled Scout Group Balance Sheet As at 31 August 2025 Page 2 Note 2025 2024 NON-CURRENT ASSETS Tangible Fixed Assets Long Term Accounts Receivable 406,116 Is,000 415,724 8,000 421,116 423,724 CURRENT ASSETS Accounts Receivable within one year Cash at Bank and in Hand 33,000 64,615 18.000 43,707 97,615 61.707 Credltors Amounts falllng due in less than one year.. io. 13001 13001 NET CURRENT ASSETS 97,315 61,407 NET ASSETS 518,431 485,131 FUNDS Restricted Funds Unrestricted Funds 12. 318,085 200,346 518,431 292,835 192,296 485,131 Approved by the Trustees and signed on their behalf on 18 January 2026 by:_ Elaine Fergu50n - Chair of Trustees lain Oates - Group Treasurer The notes on pages 3 to 6 form part ofthese accounts 77th Glasgow Disabled Scout Group Notes to the Account5 For the year ended 31 August 2025 Page 3 Accountln8 Pollcles The accounts have been prepared on the 80in8 concern basis under the historical cost convention and in accordance with the Charities Statement of Recommended Practice IFRS 1021, the Charities and Trustee Investment Iscotlandl Act 2005, and the Charities Accounts (Scotlandl Regulations 2006 la5 amended). Incomlng Resources Income is credited to the accounts when it Is receivable. Any income received Sn advance Is prepaid into the year in which it falls due. Grant income is recogni5ed during the period in which the award 15 confirmed and all income and expenditure arising from grants received for a specific purpose 15 disclosed separately within an appropriate restricted fund (see note 121. Resources Expended Expenditure is accounted for on an accruals basis, includes VAT and has been classified under headings that aggregate all costs related to the category. Where costs cannot be directly attributed to particular headin8S they have been allocated to activities on a basls consistent with the use of resources. Expenditure authorised at the year end subject to conditions which have not been met at the year end is noted as a commitment and not accrued as expenditure. Depreclatlon Depreciation is provlded on all tangSble flxed assets at rates required to write off the a55ets over their estimated useful lives and 15 calculated on the cost / valuation of the assets at the following rates'.- Glengoyne Lodge Equipment over 50 year5 Straight line between ten and twenty years straight line Donatlons Donations are included as income when receivable. Donated assets are included at the market value. 2. Status 77th Glasgow Disabled Scout Group is a recognised charity, Scottish Charity Number SC 008726. The Group is not liable to income and corporation taxes under tax legislation. 77th Glastow Dlsabled sto￿ Grou Notesto the Attounts Icont'dl Fortheyearended 31 August 2025 Pase 4 3. Grants, Donatlons & Le8acles 2025 2025 VnrtstridÈd RÈstrlrted 20ZS Total 1024 Total Grants, Donatlons & Le88eles over É500 Garfield Weston Foundation Grant Agne5 Hunter Trust Grant UK Youth Fund Grant The Netherton Trust Grant The Glasgow Eastern Merchants, and Tradesmen's Societ¥ Denatlon Scotrish Children's Lottery Trust Grant Foundation Scotland Grant STV Children's Appeal Edmiston Farllily Charitable Trust t￿natION Charlle Devlln Donatlon Arnold Smullen Donation The Robert50n Trust Grant bank of Scotland Foundation Grant Shared Care Scotland Grant Allled Vehicles Charltèble Trust Grant Scout5 Scoiland Grant Dldlma Charltable Trust Grant Landsec Futures Cemmunlty Grants Mazars Ch4ritable Trust Grant Bentley Advèntin8 Life Chances Small Grants Programme Glasgow Credlt Union- Glvlng Glasgow Grant Oth•r 8r•fits •nd dom•tloms l•htsnymous d¢n•tlons •hd 10t•1 otih¢s• r•¢•lv•d ¢1 £500 •nd i 30.000 15,000 6.000 S.ODO 3.500 2.386 2,286 2,000 1,000 1.000 i.(M)O 15,fA)O 6.OLX) S,O(M) 3,500 2,386 2,286 2,OLMJ 1,0 I,oc I,o(KJ 24,ofMI 20,0(M) lo,0￿) 6,921 4,012 I,OCMJ 1,0 750 5CIJ 1,815 17,815 1,815 70,987 2,583 76,266 53,172 4. Charlt•ble Actlvltles. Income 2025 2024 Sectlon Income Surnmer Carnp Inrome Voluntary Income 4,361 4,896 1,394 10,651 4,125 4,952 1,395 10,472 S. Ch•rlt•ble Artlvltl¢s. expendltur• 2025 024 Section Expenditure Summer Carnp Expendituro 2.044 10,128 4.470 23,545 1,756 9.608 51,551 2.644 8,267 4,699 21,858 760 9,$08 47,836 Runnin8 Costs Repairs and Maintenance Depreciatlon Trustee Remunen7tlort None of rhe Trustees receive remuneration or expenses from the charity12024- £NIII 77th Glasgow DSsabled Scout Group Notes to the Accounts (Cont'd) Forthe year ended 31 August 2025 Page 5 7. Outqoinq Resources 2025 2024 Independent Examiner's Fee Tan8Sble Fixed Assets Lod MlnSbus ￿￿rnent Total Cost as at 31 August 2024 Additions Disposals Cost as at 31 August 2025 476,107 30,OCrf) 19,123 525,230 476,107 30,000 19,123 525,230 Accumulated Depreciation Charge for the year 60,734 9,522 30,000 18,772 86 109,506 9,608 N8V 31 August 2025 NBV 31 August 2024 405,851 415,373 265 351 406.116 415,724 9. Account5 Recelvable 2025 2024 Grants awarded payable within one year (Current Assets) Grants awarded payable later than one year ILong Term Accounts Receivable) 33,O¢JO 15,000 48,000 18,000 8,000 26.000 10. Credltors 2025 2024 Accrued expenses 300 300 300 300 11. Miscellaneous Income 2025 2024 Interest accrued on Group savings account Refunds and referral fees 342 3,171 3,513 18 18 77th Glasgow Dlsablèd Scout Group Notes to the Accounts Icont'dl For the year ended 31 Au8115t 2025 Page 6 12. Fund Accounts Opening Balance Incomln¥ Resources Outgoin8 Resources Closlnl Balances Transfer Genen71 Unre5trlrted Fund5 General Fund - Cash & Net Cash Recelvables General Fund - Other Flxed Assets 69,407 351 69.758 22,722 15,071 86 IS.157 3,137 80,195 265 80.460 22.722 3,137 Glengoyne Lodie FthedAssetFundAccount Glengoyne Lodge Capital Account IRe5trictedl Glen8oyne Lod8e Capital Account (Unrestricted) 292.835 122.538 415,373 6.870 2.652 9,522 285.965 119,886 405,851 Re5trfrted Funds Restricted Fund lor Core Runnin8 Costs Restrirted Weekend Camp Fund Restrlcted Summer Camp Fund 45,000 - 3,500 4,672 S3.172 Is,000 1,380 4,672 21.052 30,OCKI 2,120 32.120 Other Deslqnuted Funds Group Section Funds Summer Czmp Fund 4,361 4,896 9.257 85,151 664 3,697 560 3,137 5.456 6.120 51,851 Total Funds 485,131 518,431 The Fund accounts above show the movemenl In group funds durlng the 2025 financlal year. The General Unreslricled Fund presènts the b81ance hèld by the Group al the end of the financial year comprising c88h 8nd net cash receivables. The additional Olher Fixed Assets fund represents the nel book value of group-owned assets other than Glengoyne Lodge. Followlng complellon of the Glengoyne Lodge Redevelopment Project, two separate fund accounts are presented which show previously capilalised expenditure from this project less a￿UmUlated depreciation and less the depreciation charge lor this financial year. This fund is splil by those costs Capitalised from restricted grant income and those capilalised from other non-r8slricled sources. DePr￿latIon will conts.nue lo b8 charged on this asset on an annual basis in line with our deprecialion policy. The rèmaining rè$lricl8d funds operated during the year included grant incomè rèeèived lo support our eore running costs, our 2025 summer camp, and weekend camp expenditure. £45k funding for core running cosls was awarded during the 2025 financial year bul will be released in three annual inslallmenls. The first yearfs inslallmenls {£15k) were ulilised in full Ihis year. £1,380 01 the restricted weekend camp fund was ulilised during the year with the remainder lo be allocated lo our Autumn weekend camps in 2025. The reslricled funds received for our 2025 summer camp were utllised In full. The Deslgnaled funds comprise funds for the Cub, Scout, Explorer and Network secllons operated within the Group during the year, along with a designated fund lo cover any summer camp expenditure not covered by reslricled funding. In line with our policies, the r9sidual balance on th9 S8clion funds was transferrod to the Group general fund al the end of the financial year and additional fund5 were Irallsferred from the Group general fund lo cover all residual summer camp costs not met by reslrided and designated income. Report of the Independent Examiner to the Trustee5 of the 77th Glasgow Disabled Scout Group I report on the accounts of the charity for the year ended 31 August 2025 which are set OLrt in the Trustee Report and in the financial accounts on pages 1 10 6. Ro$po¢tlv• respon$lbllltles of tho trustees and oxamlner The charity trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment IScolland} Act 2005 and the Charities Accounts (Scotlandl Regulations 2006 las amended). The charills trustees consider that the audit requirement of Regulation 10111 lal to Icl of the Accounts Regulations does not apply. 11 is my responsibility to examine the accounts under section 4411) Icl of the Act and lo state whether particular matters have come to my attention. Basls of Independent gxamlnerfs statgmont My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scolland) Regulations 2006 las amended). 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 Ifijslees concerning any such mallers. The procedures und8rtaken do not provide all the evidence that would b8 required in an audit and consequently I do not express an audit opinion on the view given by the accounts. Ind•pond•nt examlnor's ststement In the course of my examination, no matter has come lo my allenlion: 1. Which gives me reasonable cause to believe that in any material respect, the requirements.. lo keep accounting records in accordance with Section 4411 } lal of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations {as amended), and lo prepare accounts whlch a¢¢ord wllh the accounllng records and Comply wlth Regulation 8 of the 2006 Accounts Regulabons las amended), have not been met, or 2. To which, in my opinion, attention should be drawn in order lo enable a proper understanding of the accounts to be reached. Damien Moore, CA Flat 3 3 Gillsland Park Edinburgh EH10 5TN Dated.. 18 January 2026 Scouts Glasgow Disabled Scouts .11 "*W• •J'"l. The King's Award for Voluntary Service