Charity No. SC015021 4th BRAID SCOUT GROUP REPORT AND ACCOUNTS For the 12 months •nd•d 31 March 2025. 4th BRAID SCOUT GROUP ANNUAL REPORT AND ACCOUNTS For the 12 months •nd•d 31 March 2025 Contents Pages Trustees, report Independent examinerfs report to the Trustees Receipts and payments accounl Statement of balances Notes to the accounts 4th BRAID SCOUT GROUP TRUSTEES, REPORT Introduction The Trustees present their annual report wilh the accounts of the charity for the twelve monttts ended 31 March 2025. These have been prepared in accordance with the Trust Deed, the Charities 4nd Trustee Investment {Scotland) Acl 2005 and the Charities Accounls (Scotland) Regulations 2006. Charlly Information REGISTERED CHARITY NUMBER SC015021 INDEPENDENT EXAMINER BANKERS Bank of Scotland 426 Morningside Road Edinburgh EH10 5QF and Sanlander Bank 31 Hanover Street Edinburgh EH2 2EB 4th BRAID SCOUT GROUP TRUSTEES, REPORT (cont d) FOR THE 12 MONTHS ENDED 31 MARCH 2025 Structure, governance and management Constltution The Group's governing documents are those of the Scout Association. They consist of a Royal Charter, which in turn gives authority lo the Bye Laws of the Association and The Policy. Organisation and Rules of The Scout Association. The Group is a trust established under ils rules common to all Scou Trustees The Trustees are appointed in accordance with the Policy, Organisation and Rules of The Scout Associalion. Details of Ihe Trustees who served during the year are listed on page 3. Rlsk and Internal conlrol The Group has in place systems of inlernal controls which are designed lo provide reasonabid assurance against material mismanagemenl or loss. These include the requirement for the signatures of two of the Trustees on all payments from the Treasurer's account{s), monitoring of expenses and co rehensive insurance policies covering normal insurable risks. Objectlves and Activltles Summary of Ihe objects of the charity set out in its governing document.. The objectives of the Group are as a unit of The Scout Association. The Aim of The Scout Association is to promote the development of young people in achieving their full physical, intellectual. social and spiritual polenlials, as individuals, as responsible citizens and as members of the local. national and international communities. The method of achieving this Aim is by providing an enjoyable and attractive scheme of progressive training, based on the Scout Promise and Law and guided by adult lea(krship. Details of significant activities for achieving objectives.. Weekly meetings of Beavers, Cubs and Scouts throughout school terms including games. crafts and skills and outdoor skills to achieve merit badges. Regular outings locally, ski week*nd outings, winter camps, and hiking for the Scouts, winter and weekend camps for both Cubs and Scouts at district level. Annual week-long summer camp for Scouts. Occasional expeditions for Scouts al national and international level. PartiFipation in compelitions involving other Groups at District level,. Achlevement8 and Performance Our main achievements during the year were.. Group numbers were circa 100 members and 13 leaders some full time and some pat time. All Leaders have updated and l or completed extensive training and safety modules an¢1 principal leaders hold a Certification for outdoor first aid. While there is some use of the Inlernel, activities are principally indoor activities, cornplelion of skills and crafts for merit badges and outings including hikes, hill walking and indo¢x climbing walls logether with some fun events. Successful organisalion for the Scouts of ski week-ends, several week-end camps. hikés and the annual summer camp. Outings and other activities and participation in District competitions. Use of the Bonaly Scout centre for all sections and overnight camps for Cubs and Beavws. Badge work for Cubs and Beavers Participation with other groups in activities and representing Scouting in the Youth Setyice in the local Church. Successful fundraising during the year from the Jumble Sale and Il* sale of Christmas Trees. 4th BRAID SCOUT GROUP TRUSTEES, REPORT (cont'd) Flnanclal Review Flnanclal Infomiation Full details of the activities of the Group during the year can be found within the accounts as detailed on pages 7 10 9. Membership and subscription payments remained strong although costs across the board continue to rise including, vehicle rental costs, insurance and rent. The key fund raising activity, Ihe annua Jumble Sale, was again highly successful and Ihe Group also undertook a very successful sale of Chrbtmas trees. The many activities and in particular summer, winter and week-end camps were very w411 supported. There was a surplus for the year of £7,863. Total funds held increased from £11,240 to £19,11XI as at 31 March 2025. This is considered an excellenl oulcome. Additionally as the principal fund raiser, the 2025 Jumble Sale followed just after the financial year end the Group are in receipt of substantial fuAds from that event. Procedures continue lo be monitored and worked on lo ensure the Treasurer receives receipts in a litnely fflanner and the Group are obtaining a financial management system lo improve controls and adminislration. Reserves Policy The Group has a highly active programme and is therelore, in addition lo subscriptions. reliant bn fund raising lo support its many activities. That said activities can be adjusted If fund raising falls short. The Group's policy on reserves is to hold sufficient resources to continue the charitable activitias of the Group should future income from fundraising activities fall short. The Trustees consider that the Group should hold a minimum sum equivalenl to the committed annual operating costs which largely comprises the rent for Ihe use of the Halls, Training and Insuran￿ costs and a contingency budget of circa £1,000 for emergency expendilure. This is eslimated at £5,500 and the Group held reserves of £19,103 at the yearond. Cenlral Scouting levies are covered by subscription income. harity's Tru8tee8 Treasurer 51h Ma 2025 INDEPENDENT EXAPJIINER'S REPORT TO THE TRUSTEES ON THE ACCOUNTS OF 4th BRAID SCOUT GROUP I report on the accounts of the charity for the 12 months ended 31 March 2025 which comprise the Receipts and Payments Account, the Statement of Balances and the associated Notes to the knounts. This report is made to the Trustees, as a ￿Jy, in accordan￿ wth the terms of my engag*nent. My work has been undertaken to enable me to repjrt my opinion as set out below and for no othff purFrf)se To the fullest exteni permitted by law, I do not accept or assume responsibility to anyone oth•r than the Charity and the Trustees. as a body, for my work or for this report. Respective responsibillties of Trustees and independent examiners The charity's Irustees are respK)nsible for the preparation of the accounts in accordance with tt* terms of the Charities and Trustee Investment (Scotlandl Act 2005 (the Act) and the Charities Accounts (Scotlandl Regulations 2006 (the Regulalionsl. The charity trustees consider that the audit requifement of Regulation 1011){d) of the Regulab'ons does not apply It Is my responsibility to examine the awunts as required under section 44{1)(c} of the Act and to state whether particular matters have COTne to my attention. Basis of examiner's statement My examination Is carried out In accordance with Regulation 11 of the Regulations An examination includes a review of the accounling 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 tnjstees conceming any such matters. The procedures undertaken do noi provide all the evidence that would be required in an audit, and consequentty I do not express an audit opIn￿n on the view given by the accounts Independent examiner's statement In the course of my examination. no matter has come to my attention.. (a) 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 Act and Regulation 4 of the Regulations. and to prepare accounts which accord with the accounting records and comply wrth Regulation 9 of the Regulations have not been met. In my opinion attention needs to be drawn to the ft)Ilowng matter in order to enable • proper understanding of the accounts to be reached. In the Santander bank ststements there were seven payments to Amazon with a total value of £204 which have been allocated as Scout expenditure for wh￿h there were no receipts. Over half of all items of expenditure In the Santander bank statements did not have receipts. 5th Ma 2025 4th SCOVTGKIUP RECEIPTSAI4D PAYMENTSACCOUPIT Fortr* ¥eai•rKl•d al M￿h 20R5 RECEIP15 (Giossl 2025 2025 2024 1024 PAI7AENTS lfvossl 2025 2025 2024 Substhptlons R•c•iwd Membership tornprisifi8 Beaver5. Cubs and Scouts 5ubsulption rebate 5ubKAMloM p*d 4170 Scwi Assooavon, kottish HQ South Rep￿ ¥bd 8raid district 370 &9•) Pn>¢rnrnme xtlvths *nd Ev*nts Scoui Carnps kout Troop Aciiwtses .1 23. Stout Camps and Activlti*S 14.812 2,951 14.541 Cub and Beavers Outin Cub Pack and Beavercolonv 4.725 656 19.7x1 Fundr•l¥lry xtlYltlÈs d e¥ents Jumble $31e ch￿%1￿*$ Trees 13.113 10,628 11.914 10.868 Jumble sale (hnstm•s Trees S792 21741 n2 &6 Oth•r In¢offl• Sundry Income PTrmlvs(osts Reni to (hui(h 492 2.￿3 l418 279 Total Income 4U Admlnlxrnllon Cost54 Sundry Insurance Trainini*d leade*£osts Equiprnentrepairs $cellar￿rIJs 929 436 428 GIftAld 1545 46,730 P4•t wrylu5 I1￿$} lorth• year 117 Tht notes on pa¢e 9fLwm part of these accourlts 4th BRAID SCOUT GROUP STATEMENT OF BALANCES As at 31 March 2025 2025 2024 Bank and cash In hand Treasurefs Account Expense l Float Account 17.177 1,926 10,152 1,088 19,103 11,240 Represenled by: Opening balances Surplus Ideficitl for Ihe year 11.240 7,863 11,557 {317) 19.103 11.240 Reserves Unrestricted reserves Designaled reserves 19,103 11.240 19.103 11,240 Estlmated total Ilabllltles Approved by the Trustees on 5th May 2025 and signed on their behalf by the following.. - Treasurer 5th Ma 2025 The notes on Pa￿ 9 fc¥m part of these 8ccounls 4th BRAID SCOUT GROUP NOTES to the ACCOUNTS For the 12 months ended 31 March 2025 l. Statement of Accounting Policies Accounting Convention The accounts have been prepared in accordance with the Charities and Truslee Investmenl (Scotland) Act 2005 and the Charilies Accounts (Scotland) Regulations 2006. Funds structur• Unreslricled funds comprise those funds which the Trustees are free lo use for any furtherance of the charitable objects. urpose in Governance costs Governance costs are those costs associated with meeting the conslitutional and statutory reouirements of the charity. The only such items during the year were in connection with the independent examination which was carrie(l out free of charge. 2. Trustees, Remuneration No Trustees received any remuneration or expenses acling in their capacity as Trustees from Ihe charity during the year. 3. Related Parties There were no transactions with related parties during the year.