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← Clyde Scouts

2025-03-31-accounts

Docusign Envelope ID: CA3D20FA-E65E-4FF4-B32D-A2A9D25BD679

CHARITY NO: SC010415

Clyde Scouts

Report of the Trustee Board and Financial Statements

For the year ended 31 March 2025

Docusign Envelope ID: CA3D20FA-E65E-4FF4-B32D-A2A9D25BD679

Contents

Contents
Page
Welcome from our Chair 1
Report of the Trustees 2 - 7
Organisational Structure 8
Legal and Administrative Information 9
Financial Review 10 - 12
Statement of Responsibilities of the Trustees Board 13
Independent Auditor’s Report 14 - 17
Statement of Financial Activities 18
Balance Sheet 19
Statement of Cash Flows 20
Notes to the Financial Statements 21 - 36

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Clyde Scouts

Welcome from our Chair

Welcome to our 17[th ] Annual Report and Accounts for Clyde Scouts, for the year ended 31st March 2025, another year of achievement within the Region.

Despite some of the challenges in “transforming” to our new Membership system and new team structures, this has not detracted from the delivery of life-changing experiences for our young people, and Marion will reflect on this in her report. I was delighted to hear of significant activity at the District AGMs I attended, as well as at the Trustee Board.

Membership of the Trustee Board has remained unchanged during the year, however, at the “Office” we welcomed as maternity cover for who has since decided to be a full-time mum, and we thank for her contribution, and wish her all the best for the future. Since our year-end, Jill has moved on and again, we thank her for her time as Chief Operating Officer (COO). Our new COO joined us in September having spent 14 years at Scouts Scotland; we are delighted to have him on board. We are also exploring our options for the relocation of the Regional Office and Glasgow Scout Shop, as we bid farewell to Elmbank Street, our home for over 100 years.

Keeping with the centennial theme, Auchengillan will mark its 100th anniversary, since officially being opened by BadenPowell in 1926. As well as a series of Auchengillan 100 events being held, we hope to use this milestone to raise awareness and much needed funding for the centre, to help ensure its future for future generations. Our official launch of Auchengillan 100 was at AJ 25 in August. As well as being featured on national TV and newspapers, this was publicised on our social media channels. Please continue to keep an eye out and get involved.

AJ 25 also saw the launch of our new High Ropes installation, a significant investment in the centre to refresh some of the activities offered and challenge participants to “leap” out of their comfort zone! Auchengillan continues to be a beacon of adventure and development. Its impact on youth confidence and leadership is profound, and we remain committed to its future as a centre of excellence.

Martin, and the Team, have had another busy year in the Glasgow Scout Shop, making sure our young people are supplied with the badges they have earned, and their excellent service has seen a Trustpilot score of 4.9/5, a superb achievement for the Team. Keep up the good work.

This year also marked significant progress in our strategic priorities. From strengthening safeguarding and governance, to investing in training and digital tools, we’ve laid foundations for a more inclusive, efficient, and forward-looking Clyde Region. Our financial position remains stable, and we continue to steward resources responsibly to support long-term sustainability.

As always, none of this would be possible without the unwavering commitment from our many volunteers, whether Group and District Team Members, Trustees, Donors and of course, The Support Team incorporating our 4 Scout Active Support Units who assist at our sites at Avondyke, Coltswood and Auchengillan, and our water-based activities at Pinkston. Thank you, once again, from all of the Regional Trustee Board, for all of your efforts and dedication over the past year and as we look forward to the year ahead, we do so with optimism and ambition.

Yours in Scouting,

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Clyde Scouts Report of the Trustees for the Year ended 31 March 2025

Clyde Scouts Governance

The Scout Association of the United Kingdom was incorporated by Royal Charter in 1912. In Scotland, management of the affairs of the Scout Association is delegated to Scouts Scotland which in turn has created eight geographical local support regions, of which Clyde Scouts is one.

Clyde Scouts is an independently registered Scottish Charity with its own constitution, approved by Scouts Scotland. It is an unincorporated association.

Purpose Scouts actively engage and support young people in their personal development, empowering them to make a positive contribution to to make a positive contribution to make a positive contribution to a positive contribution to positive contribution to contribution to to society. Clyde Scouts Scouts is responsible for supporting responsible for supporting for supporting supporting District Scout Councils Scout Councils Councils in the development development of Scouting, Scouting, recruitment, adult training and training and and communications in the local authority areas of City of Glasgow, the local authority areas of City of Glasgow, local authority areas of City of Glasgow, authority areas of City of Glasgow, areas of City of Glasgow, of City of Glasgow, of Glasgow, Glasgow, East Dunbartonshire, East Renfrewshire, Renfrewshire, North Lanarkshire and South and South South Lanarkshire. throughLead by our amazing volunteers, young people are able to learnLead by our amazing volunteers, young people are able to learn by our amazing volunteers, young people are able to learn our amazing volunteers, young people are able to learn amazing volunteers, young people are able to learn volunteers, young people are able to learn young people are able to learn people are able to learn are able to learn to learn learn doing, taking indoo indoo r esponsibility and outdoor and advenac and outdoor and advenac outdoor and advenac and advenac advenacac t ivelyures andchoosing activiures andchoosing activi andchoosing activichoosing activi activi t ies.o take Learningparto take Learningpart take Learningpart Learningpartpart in bynew bynewnew challenging activities, all support young people to learn the Skills for support young people to learn the Skills for young people to learn the Skills for people to learn the Skills for to learn the Skills for learn the Skills for the Skills for Skills for for Life.

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Vision and Strategic Objectives
2018 we we launched our #SkillsForLife #SkillsForLife Action Plan. Our vision was was that by 2025 we would we would would have prepared more young
people with skills for life, supported by amazing leaders delivering an inspiring programme. We wanted wanted to grow, be
inclusive, be shaped shaped by young young people and makeaa bigger impact in our communities. As we come we come come to the end end of
#Skills for Life Action Plan, UK Scouting has been reviewing its vision and strategic objectives. Adult volunteers
youth members, including from our Region have had the opportunity to give their input to this process through a
Conference in January and a Youth Conference in April. Whilst we we await the outcome of the the consultations we we will
continue to focus on:
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----- End of picture text -----

Vision and Strategic Objectives

In 2018 we we launched our #SkillsForLife #SkillsForLife Action Plan. Our vision was was that by 2025 we would we would would have prepared more young people with skills for life, supported by amazing leaders delivering an inspiring programme. We wanted wanted to grow, be more inclusive, be shaped shaped by young young people and makeaa bigger impact in our communities. As we come we come come to the end end of the #Skills for Life Action Plan, UK Scouting has been reviewing its vision and strategic objectives. Adult volunteers and youth members, including from our Region have had the opportunity to give their input to this process through a Conference in January and a Youth Conference in April. Whilst we we await the outcome of the the consultations we we will continue to focus on:

Growth

We are delighted to see continued steady growth of our youth membership in our post covid recovery plan, and we now have 6,745 youth members between the age of 4 years — 18 years across the Region. These enthusiastic young individuals are supported by a dedicated team of 1,240 adult volunteers in Groups and Units. As a region, we are determined to expand and enrich our Scouting programs to cater to a broader demographic. We are actively collaborating with the Scout Scotland Growth team to engage and assist district teams, and to provide customised support to either expand existing programs or establish new groups to meet the growing demand within our local communities.

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Clyde Scouts

Report of the Trustees for the Year ended 31 March 2025

Our growth goals by end of 2026:

Inclusivity

Clyde Region is dedicated to making sure that all members of our communities feel welcomed in our organisation, and we strive to represent the communities where we operate.

Youth shaped

Scouts Scotland continues to develop their plans for Youth Shaped Scouting across Scotland and Clyde will work with our Youth Lead Volunteer (currently vacant) who is part of the Regional Trustee Board to ensure the views and opinions of youth members are at the forefront in all that we do. Representative Youth Members also contributed views and opinions towards the UK Scouts strategy through participation in a youth summit.

Community Impact

Every individual involved in Scouting throughout the Clyde area significantly contributes to their local community. We are aware that there are numerous groups actively engaging in activities such as picking up litter, establishing and caring for community gardens, offering their time to local charities, assisting food banks, and participating in various other initiatives.

Regional Team

The Regional Lead Volunteer and the Regional team work in partnership with local Districts and Scout Groups to provide a range of support services to volunteers which includes the delivery of volunteer training, appointments and membership compliance, quality programme delivery and growth and development.

The Regional Team supporting local Scouting comprises of the following volunteers:

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Clyde Scouts

Report of the Trustees for the Year ended 31 March 2025

Clyde Scouts also provides direct line management for 8 District Lead volunteers:

Volunteers

Clyde Scouts is driven by the dedication of unpaid volunteers, and we extend our sincere appreciation to the many individuals who generously contribute their time to support Scouting in Groups and Districts. We are incredibly fortunate to have over 1,200 volunteers actively involved in Scouting within the Clyde Region. They play a crucial role in delivering Scouting's program for young people and are also engaged in other vital responsibilities, such as serving on Trustee Boards. The Region continues to provide comprehensive support to our volunteers across all areas especially surrounding governance, safety, assurance and compliance.

Grant Making

Clyde Scouts provides small grants to volunteers to help cover the costs of their personal development in adventurous activities like abseiling, climbing, and hillwalking through the Outdoor Pursuits Training Fund. Additionally, we offer small grants from The Christine Kilgour Fund and the Scouting Development Fund to support the efforts of our Groups and Districts.

Grants awarded in the year 24/25 amount to £729 from the Outdoor Pursuits Training Fund.

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Clyde Scouts

Our Lead Volunteer, Dr Marion Rankin

Whilst we have not returned yet to our previous youth membership numbers, the 2025 annual census shows steady continuing recovery from the dip in membership which followed the pandemic.

Most notably, our adult membership is now greater than in 2020. However, we have increasing numbers of young people in waiting lists who would benefit from involvement in Scouting. The main restriction on new members is adult volunteers to support, so we will continue our efforts to recruit adult volunteers to build on the increase. We have welcomed a further two new District Leads in 2025 for South East, , and Strathcalder, , and sincere thanks go to the outgoing District Leads who have assisted by a phased transition. We also welcomed the substantive appointment of as District Lead for Eastwood following a successful period in the Acting role.

With the very active support of the development team at Scouts Scotland, new groups in areas of deprivation and in underrepresented communities have been developed, including Squirrel Dreys, Beaver Colonies, Cub Packs and Scout Troops. These include the Muslim community where a new group, the 16[th ] Clyde, has increased from a total of 20 Beavers and Cubs to over 100 members from Beavers to Scouts, an Explorer Unit in view and a substantial waiting list. Other projects in progress are in schools attended by young people with special educational needs and in supporting the Ukrainian Community to explore their involvement in Scottish Scouting.

There are continued challenges in recruiting team members at District and Regional level, but we are very grateful to the team of District Leads who have continued to support their Districts in activities, maintain high standards of delivery, and undertaken the considerable effort of ensuring that compliance with Safety and Safeguarding training is maintained. The new membership system introduced in November 2024 has had some teething problems, which have impacted particularly on this group of volunteers. Improvements to the system are ongoing and are welcomed.

Following Blair Atholl 2024 where our patrols enjoyed a great camp, the next big events were the annual Beaver Badgetastic and Cub Days at Auchengillan. As always, the enthusiasm of the young people and the dedication of the adult leaders and supporters shone with multiple activities delivered and badges gained.

The Scout Association is working towards its new strategy for the next nine years and Summit 25 in January looked in depth at that. Eowyn, the most powerful storm to hit the UK in over a decade chose the weekend of Summit to strike with full force! Nothing daunted, some of our Clyde team managed the difficult journey South. The remainder made good use of internet and managed to participate remotely, including workshops and breakout groups. Who would have thought that a weekend conference on a phone was possible? We did miss the ceilidh though! A further contribution to the development of the new strategy was made by a team of youth members from Scout to Network age led by our then Youth Lead, . They contributed very actively to a youth summit held at Edinburgh Zoo in April.

Subzero in February was another successful event, continuing the opportunities for Scouts and Explorers to challenge themselves in all conditions. It must be said that for some the challenge was how many times they could go on the fairground ride. In all its facets the event was success

The annual awards in February showcased once again the many activities, achievements and enthusiasms of our members. As always, thanks go to the leaders, supporters and parents who give our young people so many opportunities at home and internationally. Our guest speaker, , a notable retired Scottish track and field athlete gave an inspirational speech to the Scouts and their guests. Throughout the year members have achieved King’s Scout Awards, and it was a pleasure to attend the Windsor Parade and watch Clyde members of the Scottish contingent on parade.

Auchengillan’s centenary starts from 2025 and there are events to celebrate this big birthday in planning, including a challenge badge for all sections. We intend to make good use of this for our young people as a celebration and for the wider world to draw attention to Auchengillan, to increase support for the centre and indeed for Scouting in the Region.

My thanks to all from the Trustee Board to the District Teams, to leaders delivering programmes every week, to the Squirrels, Beavers, Cubs, Scouts, Explorers and Network; the youth members whose Scouting journey is what it is all about.

Here’s to continued success in 2025 – 2026.

Marion Rankin

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Clyde Scouts

Report of the Trustees for the Year ended 31 March 2025

Support Teams

In Clyde Region, we have several teams which oversee specific areas or activities. These sit within the Support and Programme teams. Each has a team leader who supervises a team of dedicated volunteers. These volunteers work hard to provide opportunities and adventure to members across the Region. The Pinkston Water sports team is thriving, offering members the chance to learn new skills and gain qualifications on the water with members benefiting from new boats which have been purchased. Our green field camping facilities at Coltswood and Avondyke have once again provided our members with traditional scouting opportunities. Our Blair Atholl support team undertake the selection and training of youth members for this biannual event.

Our Auchengillan Team continues to provide invaluable support to our staff team.

Auchengillan

The 2024/25 season has been another busy and successful year at Auchengillan. Thousands of participants visited the centre, with new additions including an Archery Range, Slip & Slide, and Water Traverse challenge. The rollout of Cinolla, our new booking management system, has also improved customer service and provided accurate reporting to support future planning.

2024/25 in Numbers

Looking ahead

In 2026, Auchengillan will celebrate 100 years of Scouting, outdoor learning and adventure with a series of special events and activities. Work is also underway on a new High Ropes course, which will give young people the opportunity to take part in exciting adventurous activities in a safe environment.

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Clyde Scouts

Report of the Trustees for the Year ended 31 March 2025

Auchengillan (Continued)

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LK.
AUCHENGILLAN OUTDOOR CENTRE
25,950
Visitors
As lovely and helpful as you have always been over the years. Super instructors
this year and very good at what they do. Thank you for a wonderful stay.
- Basingstoke West Scouts
6,810 184 5,388
Nights under Residentials Activity sessions
canvas delivered
7 eee
72 4,627
Volunteers Clyde Scouts Visitors
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Report of the Trustees for the Year ended 31 March

Auchengillan (Continued)

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cu Ss withNovember 650 Beavers 2024 mar ta k inged thepart, successful and the exciting return oflaunch Badgetastic,of Cub
Adventure Adventure Day, which welcomed 350 Cubs to Auchengillan
Challenge Day for the very first time.
BEAVERS We look forward to welcoming Cubs and Beavers again in
BAWESETASTRE = November 2025!
a A CR aks
| y . i y ‘ ‘ Fat
What it’s all about
A winter camp for Scouts and Guides ages 14-17.
Subzero has become a milestone event in many
groups’ calendars since it's arrival in 2014.
What’s the appeal
Subzero is a fantastic addition to the outdoor
programme, offering campsite service, nights away
and outdoor challenge. It builds resilience,
encourages problem solving, and provides the
chance for a first winter camp, new friendships, and
valuable skills for life.
Volunteers Youth Lead
Our amazing ASU and Auchengillan ESU:
Leaders, volunteering Running the winter
to make it all. market and programme
1,139 250 110
Participants Leaders Staff
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Clyde Scouts

Report of the Trustees for the Year ended 31 March 2025

Auchengillan (Continued)

As Clyde Scouts celebrates 100 years of outdoor adventure at Auchengillan, this year we are extending an invitation to trusts, foundations and philanthropic partners to help us shape the future of youth development in Scotland.

A Proven Legacy, A Bold Future

Every year, over 6,000 young people benefit from Clyde Scouts’ programmes building resilience, leadership, and life skills through outdoor adventure. Auchengillan Outdoor Centre has been at the heart of this work for a century, a place where more than 250,000 young people have experienced their first camp, conquered their fears, and discovered strengths they didn’t know they had.

They don’t do it alone.

Our movement is powered by over 1,200 adult volunteers who are role models, mentors and leaders giving their time to help young people thrive. With the right support and infrastructure behind them, they too develop new skills, forge lasting friendships, and grow in confidence.

Investing in Clyde Scouts means investing not just in young people, but in the adults who support, inspire, and grow alongside them.

As we look ahead, we’re ready to build on that legacy with new investment in:

These upgrades will ensure the centre remains inclusive, sustainable, and ready to serve the next generation of adventurers.

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Clyde Scouts

Report of the Trustees for the Year ended 31 March 2025

Why Now?

The centenary of Auchengillan Outdoor Centre is more than a celebration, it’s a once-in-a-generation opportunity to secure the future of our region’s most valuable outdoor learning resource.

We’re seeking funding partners who share our commitment to:

There are many ways to get involved from strategic grants and capital project funding to programme sponsorship and inkind support. We offer tailored recognition, transparent impact reporting, and opportunities to see your support in action.

Partner With Us

We work closely with all funding partners to ensure alignment, transparency and measurable impact.

As a partner, you can expect:

Whether you’re a charitable trust, private foundation, or corporate funder, we’ll work with you to shape a partnership that reflects your goals and values.

The Impact

“The abseiling tower was challenging, but it made me realise I can overcome my fears. I feel more confident in myself now.” Sarah, 14, Scout.

Your support helps young people like Sarah take healthy risks, build confidence, and realise their potential.

From tents and transport to training and equipment, every donation helps us remove barriers and unlock new experiences.

The Glasgow Scout Shop provides a direct support service to members through the sale of uniforms, books, badges and outdoor clothing. This enables local Scout Groups to have easy access to many of the resources that they require to deliver their program.

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Organisational Structure

The Scout Council

The council oversees the affairs of The Scout Association in Clyde Region and meets annually.

The Trustee Board

The Trustee Board manages the affairs of the Region and is made up of volunteers from Clyde Scouts appointed by the Council, members serving because of the appointment that they hold and co-opted members who are appointed to the Board for their specialised areas of expertise. Members normally serve for three years, though this can vary depending on requirement.

The Trustees of Clyde Scouts control the affairs of the charity. This includes overseeing the day-to-day management of the Glasgow Scout Shop, Auchengillan Outdoor Centre, Avondyke, Coltswood and Clyde Scouts regional office at 21 Elmbank Street. Members of the Board are listed on page 9 of this report. The Trustee Board is supported in its work by the General Purposes Sub-Committee and Business Committee. The Trustee Board will normally meet five times a year.

Recruitment of Trustees

Local volunteers from across Clyde Region are invited to nominate individuals who have the skillset to serve on the Trustee Board or individuals can self-nominate. Nomination forms are made available from the regional office and the opportunity to become a Trustee is promoted through internal and external communication channels.

In addition, members may be appointed, nominated or coopted because of their skills to ensure a balance of Trustees with the knowledge to manage the affairs of Clyde Scouts.

Decision Making

The Trustees are supported in their work by several subCommittees and a senior leadership team.

The Chief Operating Officer works in partnership with

the Regional Lead Volunteer and Regional Chair to oversee the administration and governance of the charity and to provide direct support for the Scouting operations.

At Auchengillan Outdoor Centre, a General Manager is employed to manage the affairs of the centre.

Induction and Training of Trustees

All new members of the Trustee Board receive an overview of their responsibilities and briefings on the charity’s key operational areas, including past performance, future plans and risk management.

Employment and Remuneration of Staff

The General Purposes Sub-Committee is responsible for all staffing matters. Appraisals are undertaken with all staff annually and the Committee considers any matters arising and reviews the salaries of staff, taking into consideration any changes associated with the cost of living.

Affiliations and Umbrella Organisations

Clyde Scouts is part of the Scout Association which governs the operation of Scouting across the United Kingdom in Policy, Organisation and Rules and the Scottish variations thereto. This provides a framework within which Scout activities are delivered to youth members and how volunteers are trained and supported.

Trading Operations

Auchengillan Outdoor Centre provides a focus for the delivery of Scouting’s programme of safe, adventurous activities for young people between the ages of 4 and 25 years old at a subsidised rate.

As well as Scouting, Auchengillan attracts a wide range of business from schools, colleges, universities and other charities who are able to pay the full commercial rates. This revenue in turn supports the Scouting programme and allows a modest reduction in charges to be offered to our own members.

The Glasgow Scout shop provides a direct service to members through the sale of uniforms, books, badges and outdoor clothing. This enables local Scout Groups to have easy access to many of the resources they require to deliver their programme.

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Clyde Scouts

Legal and Administrative

Information

Charity Name: Clyde Scouts Charity Number: SC010415 Principal Office: 21 Elmbank Street, Glasgow, G2 4PB

Trustees

Auditors

Wbg (Audit) Limited 168 Bath Street, Glasgow G2 4TP Bankers

Bank of Scotland 54/62 Sauchiehall St, Glasgow G2 3AH

Investment Advisers

Evelyn Partners 177 Bothwell Street, Glasgow G2 7ER

Legal Advisers

MCM Solicitors 144 St Vincent Street, Glasgow G2 5LQ

President

Honorary Vice-Presidents

Co-opted Members

Individuals Responsible for day-to-day management of

the Charity

,

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Clyde Scouts

Financial Review

The results for the year reflect cautious spending by families, influenced by persistent inflation, rising interest rates, and subdued economic growth. Against this backdrop, Clyde Scouts generated a modest net surplus of £23,563 (2024: £63,373).

Revenue from bookings at Auchengillan Outdoor Centre declined to £634,886 (2024: £684,632), contributing to the reduced surplus. In contrast, strong trading from the Glasgow Scout Shop produced a surplus of £52,310 (2024: £46,887), and investment income rose to £45,492 (2024: £28,006). To support ongoing activities, the Region reinstated the membership fee, which had been temporarily waived during the cost-of-living crisis.

The Trustees recognise that challenges still remain in a period of economic uncertainty. The trustees continue to take actions to manage the financial position of Clyde Scouts, including the following:

Scouting Support & Governance

In return for the Regions membership fee, Clyde Scouts provides centralised support for Scouting to its members, from its offices at 21 Elmbank Street, Glasgow. This includes staff and volunteers who deliver support and programmes such as:

The team also manages the Region’s administration, communications, governance, and financial affairs.

Additional support includes:

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Clyde Scouts

Financial Review

Auchengillan Outdoor Centre

Auchengillan incurred a deficit of £15,481 (2024: surplus of £46,821) on unrestricted general funds. The Trustee Board is taking action to address this decline in bookings through continued investment in site activities, including the launch of a new High Ropes course in August 2025. The Trustees also are committed to meeting health and safety obligations for both customers and staff.

The Glasgow Scout Shop

The Scout Shop continued to trade both online and in-store, as well as attending events such as Blair Atholl as a pop up. Total sales increased to £841,033 (2024: £811,668), driven by strong demand for uniforms and clothing, in particular.

The team continues to benefit from a growing relationship with Scout Stores. This particularly helped to strengthen performance through maximising gross margins.

Investments

Under the Scout Association’s Royal Charter, Trustees have delegated discretionary management of the investment portfolio to professional advisers. The investment strategy aims to maximise long-term total return through a balanced mix of equity and fixed-interest holdings.

For the year ended 31 March 2025:

Investment performance is reviewed quarterly.

Reserves Policy

The Trustee Board has agreed that free reserves should include unrestricted and designated funds, excluding the New Lands Fund. These reserves are required to sustain operations in the event of unforeseen adverse financial events and should be a minimum of three months operating costs.

Calculation of free reserves:

Unrestricted Funds
Designated Funds
New Lands Fund		 £1,143,502
£158,294
£27,500
£1,329,296

The Trustees are satisfied with the level of reserves.

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Clyde Scouts

Financial Review

Going Concern

The Trustees have considered the financial position of Clyde Scouts.

In making this assessment, the Trustees have taken into account the income and cash flow forecasts prepared for the period to 31[st ] October 2026 and the underlying assumptions, as well as the level of investments and cash resources held.

The Trustees have concluded that there is a reasonable expectation that Clyde Scouts has adequate resources to continue to operate for at least 12 months from the date of approval of the financial statements (the going concern assessment period) and therefore have prepared the financial statements on a going concern basis.

Risk Management

The Trustee Board of Clyde Scouts has implemented a risk management strategy, which monitors the major risks that the charity may be exposed to. The risk management strategy comprises:

Amongst other tools, the Region utilises a Risk Register to record and assess risks, and ensure appropriate controls are in place to mitigate these.

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Statement of Responsibilities of the Trustee Board of Clyde Scouts in Respect of the Financial Statements

The Trustees are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in Scotland, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and the provisions of the charity's constitution requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:

The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and the provisions of the charity's constitution. 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 Trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charity's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

In so far as the Trustees are aware:

There is no relevant audit information of which the charity’s auditors are unaware, and the Trustees have taken all the steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditors are aware of that information.

AUDITORS

A resolution proposing that Wbg (Audit) Limited, be appointed as auditors of the charity will be put to the Annual General Meeting.

Approved by the Trustee Board of Clyde Scouts on 22[nd ] October, 2025 and signed on its behalf by:

==> picture [188 x 68] intentionally omitted <==

Regional Chair

13

Docusign Envelope ID: CA3D20FA-E65E-4FF4-B32D-A2A9D25BD679

Independent Auditor’s Report to the Trustees of Clyde Scouts for the year ended 31[st] March 2025

Opinion

We have audited the financial statements of Clyde Scouts (the ‘charity’) for the year ended 31 March 2025 which comprise Statement of Financial Activities (incorporating an income and expenditure account), the Balance Sheet, the Statement of Cash Flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the auditor responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the Report and Financial Statements, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit or otherwise appears to be materially misstated.

If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

14

Docusign Envelope ID: CA3D20FA-E65E-4FF4-B32D-A2A9D25BD679

Independent Auditor’s Report to the Trustees of Clyde Scouts for the year ended 31[st] March 2025

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters in relation to which the Charities Accounts (Scotland) Regulations 2006 requires us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the Trustees’ Responsibilities Statement set out on page 13, the trustees are responsible for the preparation of financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.

Auditor’s responsibilities for the audit of the financial statements

We have been appointed as auditor under section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and report in accordance with the Act and relevant regulations made or having effect thereunder.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Extent to which the audit was considered capable of detecting irregularities including fraud

We identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and then design and perform audit procedures response to those risks, including obtaining audit evidence that is sufficient and appropriate to provide a basis for our opinion.

In identifying and assessing the risks or material misstatements in respect of irregularities, including fraud and non-compliance with laws and regulations we considered the following;

15

Docusign Envelope ID: CA3D20FA-E65E-4FF4-B32D-A2A9D25BD679

Independent Auditor’s Report to the Trustees of Clyde Scouts for the year ended 31[st] March 2025

Based on our understanding of the charity and the sector we identified that the principal risks of noncompliance with laws and regulations related to, but were not limited to;

We considered the extent to which non-compliance might have a material impact on the financial statements. We also considered those laws and regulations which have a direct impact on the preparation of the financial statements, such the Charities and Trustee Investment (Scotland) Act 2005, and the Charities Accounts (Scotland) Regulations 2006. We evaluated management and trustees’ incentives and opportunities for fraudulent manipulation of the financial statements (including the risk of management override of controls), and determined that the principal risks were related to:

Audit response to the risks identified;

Our procedures to respond to the risks identified included the following;

• In addressing the risk of fraud as a result of management override of controls, testing the appropriateness of journal entries and other adjustments; evaluating rationale of any significant transactions that are unusual or outside the normal course of business. Review of journals included but was not limited to the following areas:

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/auditorsresponsibilities.This description forms part of our auditor’s report.

16

Docusign Envelope ID: CA3D20FA-E65E-4FF4-B32D-A2A9D25BD679

Independent Auditor’s Report to the Trustees of Clyde Scouts for the year ended 31[st] March 2025

Use of our report

This report is made solely to the charity’s trustees, as a body, in accordance with section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and regulation 10 of the Charities Accounts (Scotland) Regulations 2006 (as amended). Our audit work has been undertaken so that we might state to the charity’s trustees those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.

Wbg (Audit) Limited (Statutory Auditor)

168 Bath Street Glasgow G2 4TP

22[nd ] October 2025

Wbg (Audit) Limited is eligible to act as an auditor in terms of section 1212 of the Companies Act 2006.

17

Docusign Envelope ID: CA3D20FA-E65E-4FF4-B32D-A2A9D25BD679

CLYDE SCOUTS

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDING 31 MARCH 2025 (Incorporating an income and expenditure account)

Income and endowments from:
Note
Donations and legacies
4
Charitable activities
5
Other trading activities
6
Investment Income
7
Other income
8
Total Income
Expenditure on:
Raising funds:
Raising donations & legacies
9
Investment management costs
10
Charitable activities
12
Total Expenditure
Net income for the year before
investment gains
Gains on investment assets
Net movement in funds
Funds reconciliation
Total Funds brought forward
21
Total Funds carried forward
21		 Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
Funds 2025
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
Funds
2025
£
2025
£
2025
£
£
2024
£
2024
£
2024
£
2024
£
33,261
-
141
33,402
12,514
5,987
-
18,501
660,048
480
-
660,528
686,683
-
-
686,683
841,033
-
-
841,033
811,668
-
-
811,668
37,204
8,288
-
45,492
23,104
4,744
158
28,006
502
-
-
502
20
-
-
20
1,572,048
8,768
141
1,580,957
1,533,989
10,731
158
1,544,878
783,274
-
-
784,274
755,310
-
-
755,310
4,476
-
-
4,476
5,265
-
-
5,265
777,799
729
-
778,528
733,813
6,301
-
740,114
1,566,549
729
-
1,567,278
1,494,388
6,301
-
1,500,689
5,499
7,907
8,039
1,977
141
-
13,679
9,884
39,601
15,348
4,430
3,836
158
-
44,189
19,185
13,406
10,016
141
23,563
54,949
8,266
158
63,373
1,315,890
193,692
12,658
1,522,240
1,260,941
185,426
12,500
1,458,867
1,329,296
203,708
12,799
1,545,803
1,315,890
193,692
12,658
1,522,240

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure is derived from continuing activities.

18

Docusign Envelope ID: CA3D20FA-E65E-4FF4-B32D-A2A9D25BD679

CLYDE SCOUTS

BALANCE SHEET AS AT 31 MARCH 2025

Note
Fixed assets:
Tangible assets
15
Investments
16
Current assets:
Stock
17
Debtors
18
Cash at bank and in hand
24
Total current assets
Liabilities:
Creditors falling due within
19
one year
Net current assets
Net assets
The funds of the charity:
Unrestricted funds
21
Restricted income funds
21
Endowment funds
21
Total charity funds		 2025
£
229,752
549,465
779,217
398,802
360,405
1,073,376
1,832,583
(1,065,997)
766,586
1,545,803
1,329,296
203,708
12,799
1,545,803		 2024
£
152,863
532,552
685,415
386,445
153,172
1,066,588
1,606,204
(769,380)
836,825
1,522,240

1,315,890
193,692
12,658
1,522,240

Approved by the Trustees and authorised for issue on 22 October 2025 and signed on their behalf by:

==> picture [99 x 76] intentionally omitted <==

Charity No: SC010415

19

Docusign Envelope ID: CA3D20FA-E65E-4FF4-B32D-A2A9D25BD679

CLYDE SCOUTS

STATEMENT OF CASH FLOWS FOR THE YEAR ENDING 31 MARCH 2025

Note
Cash flows from operating activities:
Cash provided by operating activities
23
Cash flows from investing
activities:
Dividends and interest received
Purchase of fixed assets
Purchase of investments
Proceeds from sale of investments
Net cash provided by investing activities
Change in cash and cash
equivalents in the year
Cash and cash equivalents brought forward
24
Cash and cash equivalents carried forward
24		 2025
£
85,700
45,492
(117,375)
(121,821)
114,792
(78,912)
6,788
1,066,588
1,073,376		 2024
£
231,728
28,006
(11,930)
(155,631)
152,083
12,528
244,256
822,332
1,066,588

20

Docusign Envelope ID: CA3D20FA-E65E-4FF4-B32D-A2A9D25BD679

CLYDE SCOUTS

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

1. Accounting Policies

(a) Basis of preparation and assessment of going concern

The accounts (financial statements) have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes to these accounts.

The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by 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, the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006.

The charity constitutes a public benefit entity as defined by FRS 102.

The charity’s presentation currency is sterling and amounts in the financial statements are rounded to the nearest £.

The trustees consider that there are no material uncertainties about the charity’s ability to continue as a going concern.

(b) Funds structure

Unrestricted funds are expendable at the discretion of the Trustees in furtherance of the objects of the charity. If parts of the unrestricted funds are earmarked at the discretion of the Trustees for a particular purpose, they are designated as a separate fund. This designation has an administrative purpose only and does not legally restrict the Trustees’ discretion to apply the fund.

Restricted funds are funds subject to specific requirements as to their use which may be declared by the donor or with their authority or created through legal processes but still within the wider objects of the charity.

Permanent endowment funds consist of restricted funds with the additional restriction that the donor has specified that only the income generated by the funds may be used for specific or general purposes whilst the capital must be retained.

Further details of each fund are disclosed in note 21.

(c) Income recognition

Income is recognised once the charity has entitlement to the funds, it is probable that the funds will be received, the amount of funds receivable can be measured reliably, and any performance conditions attached to the item (s) of income have been met or are fully within the control of the charity.

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank.

21

Docusign Envelope ID: CA3D20FA-E65E-4FF4-B32D-A2A9D25BD679

CLYDE SCOUTS

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

1. Accounting Policies (continued)

Income from government and other grants, whether ‘capital’ or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received, and the amount can be measured reliably and is not deferred.

Income received in advance of the provision of a specified service deferred until the criteria for income recognition are met (see note 20).

(d) Expenditure recognition

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 settlement will be required, and the amount of the obligation can be measured reliably.

All expenditure is accounted for on an accruals basis. All expenses including support costs and governance costs are allocated or apportioned to the applicable expenditure headings. For more information on this attribution refer to note (f) below.

Irrecoverable VAT is charged as a cost against the activity for which the expenditure is incurred.

(e) Donated services and facilities

Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), general volunteer time is not recognised.

On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.

(f) Allocation of governance costs

Governance costs comprise all costs involving the public accountability of the charity and its compliance with regulation and good practice. These costs include costs related to statutory audit and legal fees together with an apportionment of overhead costs.

Governance costs relating to charitable activities have been apportioned based on the time spent by staff members. The allocation of governance costs is analysed in note 11.

(g) Tangible fixed assets and depreciation

The charity has the right to occupy and use for its charitable objects certain tangible fixed assets. Expenditure incurred on the repair and maintenance of these assets is charged as resources expended in the Statement of Financial Activities in the period in which the liability arises.

All tangible fixed assets having a value to the charity greater than one year, other than those acquired for specific purposes, are capitalised.

22

Docusign Envelope ID: CA3D20FA-E65E-4FF4-B32D-A2A9D25BD679

CLYDE SCOUTS

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

1. Accounting Policies (continued)

Fixed assets are depreciated at varying rates calculated to write off the cost over their expected useful lives:

Asset Type Basis Heritable Property 3% on book cost Multi-Activity Tower 5% on cost Other Assets 10% on cost Office Equipment 25% on cost Motor Vehicles 25% on cost IT 25-33% on cost

(h) Fixed asset Investments

Investments are a form of basic financial instrument and are initially recognised at their transaction value and subsequently measured at their fair value as at the balance sheet date using the closing quoted market price. The Statement of Financial Activities includes the net gains and losses arising on revaluation and disposals throughout the year.

The charity does not acquire put options, derivatives, or other complex financial instruments. The main form of financial risk faced by the charity is that of volatility in equity markets and investment markets due to wider economic conditions, the attitude of investors to investment risk, and changes in sentiment concerning equities and within particular sectors or sub sectors.

(i) Stock

Stock is included at the lower of cost or net realisable value.

(j) Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

(k) Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

(l) Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

(m) Financial Instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at the carrying value plus accrued interest less repayments. The financing charge to expenditure is at a constant rate calculated using the effective interest method.

23

Docusign Envelope ID: CA3D20FA-E65E-4FF4-B32D-A2A9D25BD679

CLYDE SCOUTS

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

1. Accounting Policies (continued)

(n) Taxation

Clyde Scouts is recognised as a charity for the purposes of applicable taxation legislation and is therefore not subject to taxation on its charitable activities.

The charity’s activities are registered for Value Added Tax (VAT) purposes and all income and expenditure relative thereto is shown in these financial statements net of VAT. Irrecoverable VAT in respect of all other expenditures is included in the relevant costs shown in the financial statements.

(m) Pensions

The charity operates defined contribution schemes on behalf of its staff. Contributions payable in the year are charged to the Statement of Financial Activities.

(n) Contingent liabilities

A contingent liability is identified and disclosed for those grants resulting from:

(o) Activity based reporting

To comply fully with the Statement of Recommended Practice requires income and expenditure to be reported by activity. Further analysis is provided in the notes to the financial statements.

(p) Leasing

Rentals payable under operating leases are charged against income on a straight-line basis over the lease term.

(q) Critical judgements and estimates

In the application of the company’s accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised, if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

Depreciation of fixed assets – fixed assets are depreciated over the useful life of the asset. The useful lives of fixed assets are based on the knowledge of senior management, with reference to assets expected life cycle.

24

Docusign Envelope ID: CA3D20FA-E65E-4FF4-B32D-A2A9D25BD679

CLYDE SCOUTS

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

1. Accounting Policies (continued)

Leases – determine whether leases entered into by the charity either as a lessor or a lessee are operating or finance leases. These decisions depend on an assessment of whether the risks and rewards of ownership have been transferred from the lessor to the lease on a leaseby-lease basis.

2. Legal status of the Charity

Clyde Scouts is an unincorporated charity recognised as a charity for tax purposes by HMRC and registered with the Office of the Scottish Charity Regulator (OSCR) under charity number SC010415. Details of the principal address can be found on page 9 of this Annual report and Financial Statements.

3. Related party transactions and trustees’ expenses and remuneration

The trustees all give freely their time and expertise without any form of remuneration or other benefit in kind (2024: £nil). No expenses were reimbursed to trustees (2024: £236 to 1 trustee).

During the year no trustee had any personal interest in any contract or transaction entered by the charity other than the transactions noted below (2024: none).

Transactions with Evelyn Partners:

2025 2024 £ £ Investment management fees 4,476 5,265

At the year end, a balance of £nil was due to Evelyn Partners (2024: £nil).

Scott Ballantyne is both a Trustee of the Charity and a Partner at Evelyn Partners. He has no direct involvement with the management of the Charity’s investment portfolio.

4. Income from donations and legacies

Donations
Grants
Legacies
Membership Subscriptions		 2025
£
5,873
2024
£
4,744
6,800
12,757
1,000
1,000
19,729
-
33,402
18,501

5. Income from charitable activities

. Income from charitable activities
Auchengillan Outdoor Centre
Programme & Development		 2025
£
634,886
2024
£
684,632
25,642
2,051
660,528
686,683

25

Docusign Envelope ID: CA3D20FA-E65E-4FF4-B32D-A2A9D25BD679

CLYDE SCOUTS

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

6. Other trading activities

6. Other trading activities 6. Other trading activities 6. Other trading activities
Shop income
7. Investment Income
Interest & dividends received
8. Other income
Other income
9. Raising funds - expenditure on raising funds
Direct
Costs
£
Scout shop expenses
584,421
Staff costs
118,489
Governance
5,247
Premises costs
11,509
Running costs
47,108
Rent for Shop
17,500
784,274
10. Investment Management Costs
Fund Management Costs
11. Allocation of governance costs
Governance costs:
Auditor’s remuneration
Governance costs		 2025
£
841,033
2024
£
811,668
841,033
811,668
2025
2024
£
45,492
£
28,006
45,492
28,006
2025
2024
£
502
£
20
502
20
Total
Total
2025
2024
£
£
584,421
559,688
118,489
114,709
5,247
5,705
11,509
11,041
47,108
46,667
17,500
17,500
784,274
755,310
2025
2024
£
4,476
£
5,265
4,476
5,265
2025
£
10,496
2024
£
14,175
531
-
11,027
14,175
784,274

26

Docusign Envelope ID: CA3D20FA-E65E-4FF4-B32D-A2A9D25BD679

CLYDE SCOUTS

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

11. Allocation of governance costs (continued)

Breakdown of governance costs by activities:

reakdown of governance costs by activities:
2025
Raising Funds
Auchengillan Outdoor Centre
Programme & Development
2024
Raising Funds
Auchengillan Outdoor Centre
Programme & Development		 Governance
£
Total
£
5,247
5,247
2,890
2,890
2,890
2,890
11,027
11,027
Governance
£
5,705
Total
£
5,705
4,235
4,235
4,235
4,235
14,175
14,175

12. Analysis of expenditure on charitable activities

Staff costs
Project & activity costs
Premises costs
Running costs
Governance costs (note 11)
Depreciation		 Auchengillan
Outdoor Centre
Programme and
development
2025
Total
£
£
312,347
39,796
352,143
81,009
28,904
109,913
136,790
7,186
143,976
88,604
37,626
126,230
2,890
2,890
5,780
40,486
-
40,486
662,126
116,402
778,528
Staff costs
Project & activity costs
Premises costs
Running costs
Governance costs (note 11)
Depreciation		 Auchengillan
Outdoor Centre
Programme and
development
2024
Total
£
£
283,640
39,551
323,191
78,149
13,041
91,190
153,473
7,186
160,659
103,300
13,347
116,647
4,235
4,235
8,470
39,432
525
39,957
662,229
77,885
740,114

27

Docusign Envelope ID: CA3D20FA-E65E-4FF4-B32D-A2A9D25BD679

CLYDE SCOUTS

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

13. Analysis of staff costs and remuneration of key management personnel

Salaries and wages
Social security costs
Pension costs
Total staff costs and employee benefits
Key management personnel remuneration
No employees had employee benefits in excess of £60,000 (2024: £nil).
The average weekly number of persons, by headcount, employed by
the charity during the year was:
14. Net income/(expenditure) for the year
This is stated after charging:
Investment income receivable
Auditor’s remuneration: Audit fees		 2025
£
447,336
27,603
8,581
483,520
2025
£
135,426

2025
No.
25
2025
£
45,492
10,496		 2024
£
407,348
23,498
7,054
437,900
2024
£
115,972
2024
No.
20
2024
£
28,006
14,175

28

Docusign Envelope ID: CA3D20FA-E65E-4FF4-B32D-A2A9D25BD679

CLYDE SCOUTS

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

15. Tangible Fixed Assets

Cost or valuation
At 1 April 2024
Additions
At 31 March 2025
Depreciation
At 1 April 2024
Charge for the year
At 31 March 2025
Net book value
At 31 March 2025
At 31 March 2024		 Assets under
Construction
£
Land and
buildings
£
Furnishings
and
equipment
£
Vehicles
£
Total
£
-
488,516
263,618
55,499
807,633
117,375
-
-
-
117,375
117,375
488,516
263,618
55,499
925,008
-
406,216
198,306
50,248
654,770
-
13,118
24,502
2,866
40,486
-
419,334
222,808
53,114
695,256
117,375
69,182
40,810
2,385
229,752
-
82,300
65,312
5,251
152,863

At 31[st] March 2025 all assets were used for charitable purposes.

16. Fixed Assets Investments

Market Value at 1 April 2024
Additions at cost
Disposals at carrying amount
Unrealised Gain on revaluation
Market Value as at 31 March 2025
Cash Held in Portfolio
Equities
Fixed Interest Securities
Cash		 2025
£
524,871
121,821
(109,295)
5,558
542,955
6,510
549,465
2025
£
459,336
83,619
6,510
549,465		 2024
£
403,319
155,631
(55,584)
21,505
524,871
7,681
532,552
2024
£
435,702
89,169
7,681
532,552

29

Docusign Envelope ID: CA3D20FA-E65E-4FF4-B32D-A2A9D25BD679

CLYDE SCOUTS

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

17. Stocks
Goods held for resale
18. Debtors
Trade Debtors
Other Debtors
19. Creditors: amounts falling due within one year
Trade creditors
Accruals
Taxes and social security
Other creditors
Deferred Income (note 20)
20. Deferred Income
Brought forward balance
Release of prior year deferred income
Deferred during current year
Carried Forward balance		 2025
£
398,802
398,802
2025
£
303,062
57,343
360,405
2025
£
399,412
12,393
19,980
235,690
398,522
1,065,997
2025
£
82,457
(82,457)
398,522
398,522		 2024
£
386,445
386,445
2024
£
60,366
92,806
153,172
2024
£
398,107
12,079
6,486
270,251
82,457
769,380
2024
£
90,368
(90,368)
82,457
82,457

Deferred income relates to deposits and receipts towards the cost of future expeditions, bookings and other activities.

30

Docusign Envelope ID: CA3D20FA-E65E-4FF4-B32D-A2A9D25BD679

CLYDE SCOUTS

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

21. Analysis of charitable funds

Analysis of
Fund movements
Designated funds
Scouting
Development Fund
New Land Fund
Projects Fund
Deferred Income
Fund
Avondyke Designated
Fund
Total designated
funds
General funds
Total unrestricted
funds
Endowment funds
Sir James Robertson
Fund
Total endowment
Funds
Restricted funds
Auchengillan
Outdoor Pursuits
Pinkston Fund
Sir James Robertson
Total restricted
TOTAL FUNDS
Fund
funds
Memorial Fund
Training Fund
Endowment Fund		 2024
2025
Balance
Gains &
Fund
b/fwd
Income
Expenditure
Losses
Transfers
c/fwd
£
£
£
£
£
£
10,652
-
1,043
-
-
9,609
27,500
-
-
-
-
27,500
-
50,000
-
-
-
50,000
24,725
77,029
-
-
3,191
(122)
-
-
-
-
21,534
77,151
139,906
50,000
4,112
-
-
185,794
1,175,984 1,522,048
1,562,437
7,907
-
1,143,502
1,315,890 1,572,048
1,566,549
7,907
-
1,329,296
12,658
141
-
-
-
12,799
12,658
141
-
-
-
12,799
175,158
8,288
-
1,977
-
185,423
7,488
-
-
-
-
7,488
9,928
480
729
-
-
9,679
1,114
-
-
-
-
1,114
4
-
-
-
-
4
193,692
8,768
729
1,977
-
203,708
1,522,240 1,580,957
1,567,278
9,884
-
1,545,803

31

Docusign Envelope ID: CA3D20FA-E65E-4FF4-B32D-A2A9D25BD679

CLYDE SCOUTS

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

21. Analysis of charitable funds (continued)

Analysis of
Fund movements
Designated funds
Scouting
Development Fund
New Land Fund
Deferred Income
Fund
Avondyke Designated
Fund
Total designated
funds
General funds
Total unrestricted
funds
Endowment funds
Sir James Robertson
Fund
Total endowment
Funds
Restricted funds
Auchengillan
Endowment Fund
Memorial Fund
Outdoor Pursuits
Training Fund
The Carrachan Trust
Kilpatrick Fraser
Charitable Trust
Pinkston Fund
Sir James Robertson
Fund
Total restricted
funds
TOTAL FUNDS		 2023
2024
Balance
b/fwd
Income
Expenditure
Gains &
Losses
Transfers
Fund
c/fwd
£
£
£
£
£
£
10,652
-
-
-
-
10,652
27,500
-
-
-
-
27,500
27,915
-
3,190
-
-
24,725
77,533
-
504
-
-
77,029
143,600
-
3,694
-
-
139,906
1,117,341 1,533,989
1,490,694
15,348
-
1,175,984
1,260,941 1,533,989
1,494,388
15,348
-
1,315,890
12,500
158
-
-
-
12,658
12,500
158
-
-
-
12,658
166,577
4,744
-
3,837
-
175,158
7,488
-
-
-
-
7,488
10,243
480
795
-
-
9,928
-
2,400
2,400
-
-
-
-
3,107
3,107
-
-
-
1,114
-
-
-
-
1,114
4
-
-
-
-
4
185,426
10,731
6,302
3,837
-
193,692
1,458,867 1,549,179
1,501,154
19,185
-
1,522,240

32

Docusign Envelope ID: CA3D20FA-E65E-4FF4-B32D-A2A9D25BD679

CLYDE SCOUTS

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

21. Analysis of charitable funds (continued)

a) The unrestricted funds are available to be spent for any of the purposes of the charity.

Unrestricted funds comprise:

Scouting Development Fund

Used to support the development of Scouting across the region, in line with the current development plan of Clyde Scouts

New Land Fund

This fund represents the existing use value of a piece of land that was donated to Clyde Scouts

Deferred Income Fund

This fund represents the net book value of fixed assets acquired with donations received

Avondyke Designated Fund

This fund comprises income received from sale of part of the Avondyke Greenfield Camping Site and general donations plus interest, less expenditure on projects carried out on site

Projects Fund

This relates to funds ringfenced for future projects, including the 100[th] year celebration at the Auchengillan site.

b) The restricted funds require to be spent against a specific project

Restricted funds comprise:

Auchengillan Endowment Fund

This fund is used to meet capital and revenue expenditures incurred at Auchengillan Outdoor centre to allow Clyde Scouts to continue with a substantial programme of renovations and refurbishments.

Christine Kilgour Memorial Fund

This fund is used to support young people with disabilities and special needs and the promotion of their inclusion in Scouting.

Outdoor Pursuits Training Fund

This fund is used to provide financial support for adventurous activity training for volunteers across the Clyde region.

Kilpatrick Fraser Charitable Trust

This fund comprises amounts received for the purchase of 3 laptops.

The Carrachan Trust

This fund comprises amounts received towards to the costs of a survey carried out at the Auchengillan Outdoor Centre.

Pinkston Fund

This fund comprises grants received to purchase equipment for activities at Pinkston Water sports Centre.

33

Docusign Envelope ID: CA3D20FA-E65E-4FF4-B32D-A2A9D25BD679

CLYDE SCOUTS

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

21. Analysis of charitable funds (continued)

The Sir James Robertson Fund

This fund comprises income which is generated each year to be used for recruitment and training of leaders.

The Sir James Robertson Fund

Established in December 2019 when an endowment was received from the Sir James Robertson Charitable Trust. The capital amount of £12,500 must be retained and is included as a permanent endowment fund. Any income generated is held in restricted funds to use for the recruitment and training of leaders.

22. Net assets over funds

Fixed
Assets
Investments
Stock
Debtors
Cash
Creditors		 Unrestricted Funds
Restricted Funds
Endowment
Total
£
£
Funds
2025
£
£
229,752
-
-
229,752
439,572
109,893
-
549,465
398,802
-
-
398,802
360,405
-
-
360,405
966,762
93,815
12,799
1,073,376
(1,065,997)
-
-
(1,065,997)
1,329,296
203,708
12,799
1,545,803

34

Docusign Envelope ID: CA3D20FA-E65E-4FF4-B32D-A2A9D25BD679

CLYDE SCOUTS

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

22. Net assets over funds (continued)

Fixed
Assets
Investments
Stocks
Debtors
Cash
Creditors		 Unrestricted Funds
Restricted Funds
Endowment
Total
£
£
Funds
2024
£
£
578,905
-
-
685,415
426,042
106,510
-
532,552
386,445
-
-
386,445
153,172
-
-
153,172
966,748
87,182
12,658
1,066,588
(769,380)
-
-
(769,380)
1,315,890
193,692
12,658
1,522,240

23. Reconciliation of net income/(expenditure) to net cash flow from operating activities

Net surplus for the year (as per the Statement of Financial
Activities)
Adjustments for:
Interest received
(Increase)/Decrease in debtors
Increase in creditors
(Increase) in stock
Depreciation
Net cash provided by operating activities		 2025
2024
£
£
13,679
44,189
(45,492)
(28,006)
(207,233)
45,782
296,617
134,988
(12,357)
(5,182)
40,486
39,957
85,700
231,728

24. Analysis of cash and cash equivalents

4. Analysis of cash and cash equivalents
Cash in hand
Cash invested in accounts maturing after 90 days
Total cash and cash equivalents		 2025
£
578,631
494,745
1,073,376		 2024
£
599,836
466,752
1,066,588

35

Docusign Envelope ID: CA3D20FA-E65E-4FF4-B32D-A2A9D25BD679

CLYDE SCOUTS

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

25. Operating lease commitments

At the Balance Sheet date the charity had annual commitments under non-cancellable leases as set out below:


eases as set out below:
2025 2024
£ £
Operating leases which expire:
Within one year - 11,835
In the second to fifth years inclusive - -
- 11,835

26. Capital Commitments

At the Balance Sheet date, the charity had capital commitments contracted for but not provided in these financial statements.


rovided in these financial statements.
2025 2024
£ £
High Ropes Adventure 39,125 -

36