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2025-03-31-accounts

APPENDIX 1

OSC r

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Trustees’ Annual Report for the period
Period start date Period end date
Day Month Year Day Month Year
From 01 APRIL 2024 To 31 MARCH 2025
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Office of the Scottish Charity Regulator

Reference and administration details

Charity name 40th Fife (Touch) Scout Group Other names charity is known by Registered charity number SC013446 Charity’s principal address

Names of the charity trustees on date of approval of Trustees’ Annual Report

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Name of person
Dates acted if
Trustee name Office (if any) (or body) entitled to
not for whole year
appoint trustee (if any)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
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1

APPENDIX 1

Reference and administration details

Names of all other charity trustees during the period, if any, (for example, those who resigned part way through the financial period)

Name Dates acted if not for whole year

Structure, governance and management

Type of governing document The Scout Group is constituted in terms of the Rules of The Scout Association, which is a charitable body incorporated by Royal Charter. The Group is a registered Scottish Charity – No SC013446. Trustee recruitment and appointment Trustees are recruited and appointed in accordance with the Policy, Organisation and Rules (“POR”) of the Scout Association.

Objectives and activities

Charitable purposes The purpose of the Scout Association is to promote the development of young people in achieving their full physical, intellectual, social and spiritual potentials, as individuals, as responsible citizens and as members of their local, national and international communities. The method of achieving the aim of the Scout Association is by providing an enjoyable and attractive scheme of progressive training based on the Scout Promise and Law and guided by adult leadership. Summary of the main activities We are still actively looking for new Trustees and a new chair.

Summary of the main activities in relation to these objects

Blair Atholl Jamborette was attended by 9 of our Explorer Scouts as well as a number of our leader team who assisted with numerous activities on and off site.

We held a group camp at Crook of Devon that was attended by members from all of our sections.

The Group has shown an increase in numbers as of last census.

Our Bothy at Powmill has been well used following our refurbishment.

2

APPENDIX 1

Achievements and performance

Summary of the main achievements of
the charity during the financial period
Badges as follows:
4 x Acorn Awards (Squirrels)
6 x Bronze Chief Scout Awards (Beavers)
3 x Silver Chief Scouts Awards (Cubs)
2 x Diamond & 4 x Platinum Chief Scouts Awards, 6 DofE Bronxe & 3 DofE Silver
Awards (Explorers)
1 x Kings Scout Award (Adult/Leader)
Full details of our activities can be found in our regular newsletters which are held
on our website. Our young people have taken part in lots of camps & indoor
sleepovers, taken part in in a variety of activities including hiking & kayaking as well
as gaining over 1000 badges between them. We held a Group Camp and had
members from all sections in attendance over the course of the weekend and took
part in the annual Jamboree on the Air (assisted by members of the local radio club)
and Jamboree on the Internet. We have linked with the local community garden for
some activities also. For a fuller picture please refer to our newsletters on our
website 40thFife Scout Group – Newsletter.

Financial review

Brief statement of the charity’s policy The Trustees believe that around three months of annual expenditure is an on reserves appropriate level of reserves in order to cover the timing differences between receipts and payments and to allow for any unexpected items expenditure on running costs, uniforms, badges and one-off items. Details of any deficit During the year, as can be seen from the receipts and payments accounts, the group recorded a surplus of £9,621. Donated facilities and services (if any)

3

APPENDIX 1

Declaration

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Signature(s) Full name(s)

GROUP SCOUT LEADER

Position (e.g. Chair) TREASURER

Date �������� ��������

4

Enter SC No. below SC013446

APPENDIX 2

Enter charity name below

40th Fife (Touch) Scout Group

Receipts andpayments accounts Receipts andpayments accounts Receipts andpayments accounts Receipts andpayments accounts Receipts andpayments accounts Receipts andpayments accounts Receipts andpayments accounts Receipts andpayments accounts Receipts andpayments accounts Receipts andpayments accounts Receipts andpayments accounts Receipts andpayments accounts Receipts andpayments accounts Receipts andpayments accounts Receipts andpayments accounts Receipts andpayments accounts
Period start date Period end date Period end date
For the period
from
01
Day
04
Month
2024
Year
to Day
31
Month
03
Year
2025
Section A Statement of receipts and payments
Unrestricted
funds
Restricted
funds
Expendable
endowment
funds
Permanent
endowment
funds
Total funds
current period
Total funds last
period
Total funds last
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
A1 Receipts
Donations 21,070 21 21 21,070 22,231
Legacies - - -
Grants - - - 3,000
Receipts from fundraisingactivities 679 679 679 679 4,569
Gross tradingreceipts - - -
Income from investments other than
land and buildings 96 96 96 96 125 125
Rents from land & buildings - - -
Gross receipts from other charitable
activities 29,444 29 29 29,444 18,671
- - -
A1 Sub total A1 Sub total 51,289 - - - - - - - - - - - 51,289 51,289 51,289 48,596
A2 Receipts from asset &
investment sales
Proceeds from sale of fixed assets
-
Proceeds from sale of investments
-
A2 Sub total -
-
-
-
-
-
Total receipts 51,289
-
-
-
51,289
48,596
A3 Payments
~~—
——~~
Expenses for fundraising activities 92 92 92 92 745 745
Gross trading payments - - -
Investment management costs - - -
Payments relating directly to charitable Payments relating directly to charitable
activities 41,576 41 41 41,576 49,410
Grants and donations - - - 660 660
Governance costs:
- - -
Audit / independent examination - - -
Preparation of annual accounts - - -
Legal costs - - -
Other Other
- - -
- - -
**A3 Sub total ** 41,668 - - - - - - - - - - - 41,668 41,668 41,668 50,815
A4 Payments relating to asset and
investment movements
Purchases of fixed assets
-
Purchase of investments
-
A4 Sub total -
-
-
-
-
-
Total payments 41,668
-
-
-
41,668
50,815
Net receipts / (payments)
9,621
-
-
-
9,621
2,219)
(
A5 Transfers to / (from) funds
-
Surplus / (deficit) for year
9,621
-
-
-
9,621
2,219)
(
~~SSSS]5~~
~~===~~
~~—~~

APPENDIX 2

40th Fife (Touch) Scout Group

SC013446

Details Fund to which liability relates (estimate) Last year to nearest £ to nearest £ ~~—~~ Total - Date of Signature Print Name approval

Section B Statement of balances Section B Statement of balances
Categories Details Unrestricted
funds
Restricted funds Expendable
endowment
funds
Permanent
endowment
funds
Total current
period
Total last period Total last period
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
B1 Cash funds 12,107
12,107
14,326
9,621
9,621
2,219)
(
-
-
21,728
-
-
-
21,728
12,107
Cash and bank balances at end of year
Cash and bank balances at start of year
Surplus / (deficit) shown on receipts and
payments account
~~=——S=====~~
(Agree balances with receipts and payments
account(s)) - - - - -
-
- -
-
- - - - -
Details Fund to which asset belongs Fund to which asset belongs Market valuation Last year
to nearest £ to nearest £
B2 Investments ~~—S~~ Total - - - -
Details Fund to which asset belongs Fund to which asset belongs Cost (if available) Current value (if
available)
Last year
to nearest £ to nearest £ to nearest £
B3 Other assets Hall
Equipment
Van
Stock
~~= ~~
420,000
420,000
63,000
65,000
4,200
4,500
10,586
10,026
Total
- 497,786
499,526
~~i>===~~
420,000
65,000
4,500
10,026
499,526
Details Fund to which liability relates Fund to which liability relates Amount due Last year
to nearest £ to nearest £
B4 Liabilities ~~—=~~ Total
-
-
-_—~~EE~~
-
Details Fund to which liability relates Fund to which liability relates Amount due
(estimate)
Last year
to nearest £ to nearest £
B5 Contingent liabilities Total
-
-
~~—~~
Signed by one or two trustees
on behalf of all the trustees
Signature Print Name Date of
approval

2025 Accounts / Statement of balances

2

December 2007

APPENDIX 2

40th Fife (Touch) Scout Group

SC013446

Section C Notes to the Accounts

C1 Nature and purpose of funds (may be stated on analysis of funds worksheets)

Unrestricted Funds are available for use at the discretion of the Executive Committee in furtherance of the general objectives of the charity. Individual / Number of grants £ Type of activity or project supported institution made C2 Grants

C3a Trustee remuneration
C4a Trustee expenses
C2 Grants
C3b Trustee remuneration -
details
C6 Other information
C5 Transactions with trustees
and connected persons
C4b Trustee expenses -
details
Type of activity or project supported Type of activity or project supported Individual /
institution
Number of grants
made
£
Number of grants
made
£
Total -
If no remuneration was paid during the period to any charity trustee or person connected to a
trustee cross this box (otherwise complete section 3b)

x
Authority under which paid £
If no expenses were paid to any charity trustee during the period then cross
(otherwise complete section 4b)
this box x
Nature of transaction Number of
trustees
£

Nature of relationship
Transaction
amount (£)
Balance
outstanding at
period end (£)

2025 Accounts / Notes

3

December 2007

APPENDIX 2

40th Fife (Touch) Scout Group

SC013446

Additional analysis (1)

Analysis of receipts and payments

1 Donations

1 Donations 1 Donations
Unrestricted
funds
to nearest £
Restricted funds
to nearest £
Expendable
endowment
funds
to nearest £
Permanent
endowment
funds
to nearest £
Total current
period
to nearest £
Total last period
to nearest £
General Donations 253 253 338
Subscriptions 20,817 20,817 21,893
- -
- -
Total
Carnegie Trust
Early Years Grant
Fife Council Grant
Asda Grant
Climbing Training Course
Total
2 Grants
21,070 - - - 21,070 22,231
-
Unrestricted
funds
to nearest £
-
-
-
-
-
-
-
Restricted funds
to nearest £
- - -
Total current
period
to nearest £
-
-
-
-
-
-
-
Total last period
to nearest £
- - 2,500
- - 500
- - -
- - -
- - -
- - -
- - - 3,000
- - - -

3 Gross receipts from other charitable activities

3 Gross receipts from other charitable activities 3 Gross receipts from other charitable activities
Unrestricted
funds
to nearest £
Restricted funds
to nearest £
Expendable
endowment
funds
to nearest £
Permanent
endowment
funds
to nearest £
Total current
period
to nearest £
Total last period
to nearest £
Camp& ActivityIncome 19,919 19,919 6,415
Vehicle, Equipment & Hall Hire 71 71 70
SundryIncome 5,276 5,276 6,929
Gift Aid 4,140 4,140 5,251
Other Income 38 38 6
- -
- -
- -
Total 29,444 - - - 29,444 18,671
- - - - - -

4 Payments relating directly to charitable activities

Unrestricted
funds
to nearest £
Unrestricted
funds
to nearest £
Restricted funds
to nearest £
Expendable
endowment
funds
to nearest £
Permanent
endowment
funds
to nearest £
Total current
period
to nearest £
Total current
period
to nearest £
Total last period
to nearest £
Premises Expenses 9,972








9,972








18,118
Camp& ActivityExpenses 8,157 8,157 8,777
Equipment Expenses 1,110 1,110 618
Scout Headquarters 8,071 8,071 8,091
SundryExpenses 1,964 1,964 2,155
TrainingExpenses - - 110
Uniform Costs 4,711 4,711 2,893
Administration Expenses 3,445 3,445 3,618
Vehicle Expenses 1,303 1,303 1,338
Badge Costs 2,843 2,843 3,692
Total 41,576 - - - 41,576 49,410
- - - - - -

2025 AccountsAdditional notes (1)

December 2007

APPENDIX 2

SC013446

40th Fife (Touch) Scout Group

Additional analysis (2)

Receipts
5 Breakdown of unrestricted funds
Unrestricted
fund 1 - enter
name of fund
below
Unrestricted
fund 1 - enter
name of fund
below
Unrestricted
fund 2 - enter
name of fund
below
Unrestricted
fund 3 - enter
name of fund
below
Unrestricted
fund 4 - enter
name of fund
below
Total
unrestricted
funds
Total
unrestricted
funds last period
Donations 21,070 21,070 22,231
Legacies - -
Grants - 3,000
Receipts from fundraisingactivities 679 679 4,569
Gross tradingreceipts - -
buildings 96 96 125
Rents from land & buildings - -
Gross receipts from other charitable activities 29,444 29,444 18,671
Sub total
Receipts from asset & investment sales
51,289 - - - 51,289 48,596
-
Proceeds from sale of fixed assets -
Proceeds from sale of investments -
Sub total
Total receipts
Payments
- - - - - -
51,289 - - - 51,289 48,596
-
Expenses for fundraisingactivities 92 92 745
Gross trading payments - -
Investment management costs - -
Payments relatingdirectlyto charitable activities 41,576 41,576 49,410
Grants and donations - 660
Governance costs: - -
Audit / independent examination - -
Preparation of annual accounts - -
Legal costs - -
- -
- -
Sub total
Payments relating to asset and investment
movements
41,668 - - - 41,668 50,815
-
Purchases of fixed assets -
Purchase of investments -
Sub total
Total payments
Net receipts / (payments)
Transfers to / (from) funds
Surplus / (deficit) for year
- - - - - -
-
41,668 - - - 41,668 50,815
-
9,621 - - - 9,621 2,219)
(
-
9,621 - - - 9,621 2,219)
(
-
Nature and purpose of funds

2025 AccountsAdditional notes (2)

December 2007

APPENDIX 2

40th Fife (Touch) Scout Group

SC013446

Additional analysis (3)

Receipts
6 Breakdown of restricted funds
Restricted fund
1 - enter name of
fund below
Restricted fund
2 - enter name of
fund below
Restricted fund
3 - enter name of
fund below
Restricted fund
4 - enter name of
fund below
Total restricted
funds
Total restricted
funds last
period
Donations - -
Legacies - -
Grants - -
Receipts from fundraisingactivities - -
Gross tradingreceipts - -
Income from investments other than land and
buildings
- -
Rents from land & buildings - -
Gross receipts from other charitable activities - -
Sub total
Receipts from asset & investment sales
- - - - - -
-
Proceeds from sale of fixed assets -
Proceeds from sale of investments -
Sub total
Total receipts
Payments
- - - - - -
- - - - - -
-
Expenses for fundraising activities - -
Gross trading payments - -
Investment management costs - -
Payments relating directly to charitable activities - -
Grants and donations - -
Governance costs: - -
Audit / independent examination - -
Preparation of annual accounts - -
Legal costs - -
- -
- -
Sub total
Payments relating to asset and investment
movements
- - - - - -
-
Purchases of fixed assets - -
Purchase of investments - -
Sub total
Total payments
Net receipts / (payments)
Transfers to / (from) funds
Surplus / (deficit) for year
- - - - - -
-
- - - - - -
-
- - - - - -
-
- - - - - -
-
Nature andpurpose of funds

2025 AccountsAdditional notes (3)

December 2007

APPENDIX 3

Independent examiner’s report on the accounts

Report to the
trustees/members of
Charity name
40th Fife (Touch) Scout Group
Registered charity SCO13446
number
On the accounts of the Period start date
Period end date
charity for the period Day
Month
Year
Day
Month
Year
01
APRIL
2024
to
31
MARCH
2025
Set out on pages
Respective
responsibilities of
trustees and examiner
The charity’s trustees are responsible for the preparation of the accounts in accordance
with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the
Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees
consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations
does not apply. It is my responsibility to examine the accounts as required under section
44(1) (c) of the Act and to state whether particular matters have come to my attention.
Basis of independent My examination is carried out in accordance with Regulation 11 of the 2006 Accounts
examiner’s statement Regulations. 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 trustees concerning any such matters. The procedures undertaken
do not provide all the evidence that would be required in an audit and, consequently, I do
not express an audit opinion on the viewgiven bythe accounts.
Independent examiner’s
statement
In the course of my examination, no matter has come to my attention.
Signed:
Name:
Relevant professional
1.
which gives me reasonable cause to believe that in any material respect the
requirements:

to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and
Regulation 4 of the 2006 Accounts Regulations, and

to prepare accounts which accord with the accounting records and comply with
Regulation 9 of the 2006 Accounts Regulations
have not been met, or
2.
to which, in my opinion, attention should be drawn in order to enable a proper
ccounts to be reached.
Date:
~~a~~
~~—~~
qualification(s) or body
(if any):
Chartered Accountant
Address: Thomson Cooper Accountants,3 Castle Court,Carnegie Campus,
Dunfermline,Fife,KY11 8PB

*Please delete the words in the brackets if they do not apply. If the words do apply, set out those matters which have come to your attention on the following page.

APPENDIX 3

Disclosure section

Only complete if the examiner needs to highlight material problems.

Give here brief details of any items that the examiner wishes to disclose