riD 82 CRAIGALMOND (CRAMOND) SCOUT GROUP Scottish Charity No. SC011669 Annual Report and Financial Statements for the year ended 31 May 2026
Trustees. Annual Report for the year ended 31 May 2026 The trustees have pleasure in presenting their report together with the financial statements and the independent examlnerfs report for the year ended 31 May 2026. Reference and Admlnlstrative Information Chartty Trame nd 82 Cralgalmond (Cramond) Scout Group (previtsusty 82 Inverlelth (Cramond) Scout Group) Charity no. SC011669 Address clo Sandra Smit, 38g Cramond Vale. EDINBURGH, EH4 6RB Current Truste Helen Smlth - Group Executlve Chair- June 2024 Sandra Smlt - Group Treasurer appglnted Nay 2020 Graham Cullen - Group Scout Leader- appolnted January 2016 structure Governance and Mana ement Constltution I ne tJfoup's goveming aocuments are tnose or Ine bcout Associarion. I ney consist or a Koyai Lnarter, wnicn In tum gives i itrhnAtv to the Bye Laws of the Association and The Policy, Organlsation and Rules of The Scout Assoclatlon. The Group Is a trust e5tabli5hed under Its rule5 whlch are common to all Scouts. Appointment of Tw$te¢s The Trustees are appolnted in accordance with the Pollcy, Organlsation and Rules of The Scout ASSOdaon. The group executive commlttee, which normally meets on a quarterfy basis, are the charlty's trustees. Membership of the group eXec1ve comrnmlttee Is open to all parents and guardlans of children the Group. Trustees are elected at the Annual General meetr.ng which Is normally held in June. Managément The Group is mènaged by the Trustee Board, the members of whlch are the"Charlty Trustees- of the Scout Group whlch is an educatlonal charlty. As charlty trustees they are responsible for complying wlth legislation appllcable to charitles. Thls Indudes reglstratlon, keeping proper accounts and maklng retums to the omce of the returns to the Offlee of the Scottlsh Charity Regulator IOSCRI as approprfate. I ne Lommittee consisrs or J Inoepenoeni reprèsentatives, Lnair, I reasurer ana ¢Jfoup >coui Leaaer togetner wiin tne tsroup Indlvidual section leaders and parent's representation and meets every 3 months.
Trustees. Annual Report for the year ended 31 May 2026 (continued) structure Governance and Mana ement continued Risk and Intern•1 Control The Group has In place system5 of Intemal controls that are designed to provlde reasonable assurance against materlal mosmangement or10sS; these Include 2 signatories for all payments and comprehenslve Insurance policies to ensure that Insurable rSsks are covered. and Activities The objertive5 of the Group are as a unit of The Scout Assoclation, The Airn of The Scout Associatlon Is to promote the development of young people in achlevlng thelr full physlcal, intellertual, soclal and spltitual potenbals, as Indlvlduals, as respondlble cltizens and as members of their local, nallonal and Intemational communltles. The method of achieiving the Aim of the Assodation Is by provlding an enjoyable and attractlve scheme of progresslve training, based on the Scout Promlse and Law and guit1ed by adult leadershlp. Se¢tlon aetivities durinu the year to 31 May 2026 The 82nd Group contlnues to thrtve wlth over 200 youngsters on the book5, spread across 2 Beaver Colonles, 2 Cub Packs, Scouts Sea Scouts and Explorers, with Sncrea5ing female representation in every sectlon. These section5 are supported by in excess of 30 talented, enthusiastl¢ and commltted leaders who glve generoLrsly of their time w( through tralnSng and at camps. Fln l Review Our main source of funding contlnues to be subscript10115 charged to parents. Investment Pollcy The Group does not have suffictènt funds to Invest in longer temi Investments. The Group has therefore adopted a rfsk averse strategy to the invesknnent of its funds. All funds are held In cash uslng only malnstream bank5 or bulldlng socletles. The trustee5 declare that they have approved the trustees, report above. Slgned on behalf of the charity's trustee5 Sandra Smit Group Treasurer Dated..
Independent Examiner's Report for the year ended 31 May 2026 I report on the financlal statements of the Group for the year ended 31 May 2026, which are set out on pages 4 to 6. Respectlve responsibillties of TrUstS and Examlner I ne cnanty's trusrees are re5ponsiDie ror Ine preparation or tne account5 In accoraance wicn me rerms or tne Lnariiies an Trt Investment (Scotland) Art 20051.the 2005 Att") and the Charitlès Accounts (Scotlandl Regulations 2006 (as arnendedl fthe 2006 Regulations"). The charity's trusteés conslder that the audlt requlrement of Regulafjon 10{I)(d) of the 2006 Regulatlons does not apply. It Is my responslblllty to examlne the accounts as requlred under sectlon {44)11){cl of the 2005 Act and to state whether particul matters have come to my attentlon. Basls of Independent Examlner'$ Statement My examlnatlon is ¢arrled out In accordance with Regulatlon 11 of the 2006 Regulations. An examlnauon InclLtdes a revlew of the accountlng records kept by the chairty and a compari50n of the accounts presented wlth those records. It also indudes conslderntion of any unusual Items or dlsclosures in the accounts and seeks eXplanaon$ from the trustees conceri any such matters. The procedures undertaken do not provltle all the evldence that would be required In an audlt and, consequentty, I do not express audlt oplnlon on the view glven by the account5. Independent Examintrfs Stat•m•nt In connection with my examlnation, no matter has come to my attention: l. whlch glves me reasonable cause to believe that, In any materlal respect, the requlrements.' to keep accounting records In accordance wlth sethon 44{1)(a) of the 2005 Act and Regulatlon 4 of the 2006 Regulatlons. and - to prepare accounts which accord with the accounting records and comply wlth Regulation 9 of the 2006 Regulations have not been met, or 2. to whlch, In my oplnion, attenyon should be drawn in order to enable a proper understandlng of the accounts to be reached. Name Vl•F tshir Address I D A£1(££pe£s rtDAOJ L EPIN64A4ty 6L Dated. I b 2026
Notes to the Accounts for the year ended 31 May 2026 l. Basls ot Accountlng These accounts have been prepared on the Receipts and Payments ba51s in accordance with the Chadties & Trustee Investment (Scotland) Att 2005 and the Charlties Accounts (Scotlandl Regulations 2006 {as amended). 2. Natum and purpose ol ffunds Unrestrlcted funds are those that may be used at the dlscretlon of the trustees in furtherance of the objects of the charfty. The trustees rna4ntain a single unreSttted fund for the day-to day runnlng of the Group. Restricted funds may only be used for speclfic purposes. RestrictFons arose when specllled by the donor or when funds a ralsed for specific purpose5. Durln9 the year, the Group receivèd £nll (2018-£30) from the Scout Assoclatlon as a contribution towards trainlng costs. 3. Related Party Transactlons No remuneration was paid to the trustees or to any connected persons durlng the year {2018- nll).
82nd Cral Imond Cramond Scout Grou tstè ntof alan t31 202 Vnrestrirted Restricted Funds Funds 31-May-26 31-May-25 Bank 5.877 5,877 13,172 Paymenis due 5.877 5,877 13.172 Balance bfwd Surplus/Deficit for year 13,172 -7,295 12,652 520 Balance cfwd 5,877 13.172 Approved by the Group Executlve Committee on: Signed on behalf of the Group Executive Committee: Sandra Smit (Group Treasurer)
82nd Crai almond Cramond Grou Statement of Accounts ear endln 315t Ma 2024 UrTrre5trlcted Re5trlrted Fund5 Funds Jl-ma -26 31-Ma -25 Recelpts Membership Subscriptions Fundraising= Plant Sale Duck Race Jumble Sale Xmas Fair Group camp RIB Fundraising Sea Scout section Glft Aid Neckers/Badges Scouts contra Cubs contra Boat Monies Rec'vd Donation5 Benevity Miscellaneous Octoberishfest Total recelpts 18,125.00 18,125.00 17,730.00 8.779.33 8.779.33 8,135.23 107.68 107.68 171.09 171.09 108.19 3,553.04 41.81 146.00 146.00 666.44 666.44 267.20 267.20 iJxw).iJo 6m.00 115.80 26,929A6 26,929.86 37.060.47
Payments Rent Hire of Cramond Kirk Hall Sea Scout Cellar Rent Capitation due5 Purchase ol equipment: Camping Canoe, sailing and windsurfing equipment Sea Scouts section Repairs, fuel + service Boat club subs Insurances: Boats, canoes + windsurfs Boat store Equipment 1,50&75 900.00 1508.75 900.00 5A95.50 450.00 11.970.00 11.970.00 11,988.00 517.30 51730 IJXIB.82 200.00 867.21 867.22 630.36 1.914.43 152.76 1,924.43 152.76 1.946.01 168.49 718.99 643.04 Sea Scout Cellar Maintenance Section expenditure Camps: 840.00 840.00 3,500.00 3,500.00 3,51W).00 Group camp Plant sale Badges Training + leadership courses Repairs and maintenance equipment Group expenses Xmas fair OSM/Domain eosts It'5 a Knockout Donations Total payments 678.90 728.38 6m8.90 728.38 5,176.73 372.19 L126.00 854.18 138.71 1,126.00 854.18 138.71 625.15 3,044.82 IOQ58 459.08 1,416.1Kl 459.08 1.416.00 1.016.70 36,540.34 34.224.75 34,224.75 (Deficftl l Surplu5 for year 7.294.89 520.13 Approved by the Group Executive Committee on: Signed on behalf of the Group Executive Committee.. Sandra Smit {Group Treasurer