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 ASSOda￿on.
The group executive commlttee, which normally meets on a quarterfy basis, are the charlty's trustees. Membership of the group
eXec￿1ve 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 TrUst￿S 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 eXplana￿on$ 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 unreSt￿tted 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
6￿78.90
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