108th Pentland Scout Group Receipts and Payments account for the year ended 31 March 2025 2025 2024 RECEIPTS MemberyJhip Subscriptlons Beaver Colonies Cub Scout Packs Scout Troop Prior year subs Gift Aid Subscriptlon refunds 7.440.00 8,280.00 9,580.00 2.294.78 5,207.14 240.00 7.480.00 7,560.00 8,850.00 1,102.80 3,895.34 120.00 32,541.92 28,768.14 Le88 District Scout Council Capitation 112,765.00) (10.777.80} Net Membership Subscriptlons Income 19,776.92 17,990.34 Camps and activities 40.345.35 23,635.73 Bank Deposlt Intorest Rocelved 0.00 0.00 Miscellaneous Hall Rental income Donations Received 8.339.30 500.00 4.675.00 1760.00 8.839.30 6.435.00 TOTAL RECEIPTS 68,961.57 48.061.07 PAYMENTS Programme Activities, Events & Courses Camps and Activities 48,060.51 37,058.95 48,060.51 37.058.95 Section expenses (badges et¢) Books. badges etc Equipment 2.583.31 560.77 2.082.07 3 288.88 3,144.08 5,370.95 Accommodation Hall consumables, maintenance & upgrade Hall irTrsurance Electricity 7,540.02 967.50 2 600.54 8,762.01 871.77 11,108.06 11,790.72 Administration Credit card fees Committee Expenses {incl AGM event) Website Miscellaneous TOTAL PAYMENTS 760.98 1,409.69 120.00 62.50 64,665.82 712.68 128.68 120.00 145.00 55,326.98 NET (DEFICIT) SURPLUS FOR YEAR 4,295.75 17,265.911
108th Pentland Scout Group Statoment of Balances as at 31 March 2025 2025 2024 UNRESTRICTED FUNDS Al slart of year surplu{DeflC1l> for year 30.556.28 4.295.75 37,822.17 (7.265.91) TOTAL 34 852.01 30,556,26 RESTRICTED FUNDS Ai start of year LDtlery grant received Lottery grt SP8nt 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL 0.00 0.00 TOTAL FUNDS 34,852.01 30,556.26 RoproSont•d by.. Bank Currènt Aetount (Group) Bank Current Accounts {Beaversl Bank Currenl Accounts (Cubs) Bank Current Account (Scouts) TOTAL ASSETS 28.051 2g 1,441.39 3,864.72 3.494.61 34,852.01 19.702.88 2,140.51 4,366.48 4.346.39 30,556.26 Approved by the Group Executive Committee on 26th October 2025
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE 108TH PEFrrLAND SCOUT GROUP I report on the financial statements of the 108th Pentland Scout Group {'Yhe charity ) for the year ended 31 st March 2025. Re¥JpeGtive re8poMibilitie8 of trustee8 and •xamln•r The charitYs Iru8tee8 ¥8 r•8pongibl8 for th• prgparalion of the accounts in accordance with Iho Charities and Trustee Inveslmenl (Scoifand) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 The charity Irustees consider that IIE audit requi'emenl of Regulation 1011) Id) of the Accounts Regulalions does not apply. It is my responsibiliti to examine the accounts as required under sectton 44{1) (c) of the Aa arKI to stale wtelher partiCLdar matters have come to my attention. Bag1• of Indopond•nt examinorf• •tatemont My examination is carried out in acuJrdanc8 With Regulation 11 of the Charities Accounts (Scotland) Regulalions 2006. An examinalion includes a rei'iew of the accounting records kept by the charify and a comparison ol the accnts presented with those rrds. It also includes consideralion of any unusual ilems or di10$ureS li the accounts. and seeks explanations frorn the trustees concerning any suGh matleis. The prfxedures undertaken do not provide 811 the evidence that would be requlred In an audil. and cDnsequ@nlly I do not express an alt opinion on the vièw given by the a¢counl$. Independent examinerfs statement In connection wilh my examinalion, no matter has come to my allenlion:. which gives me reasonable cause to believe that in any materlal resped, the r8quirements a. to keep accountir¥J records in accordance with Section 44(1) (a> of the 2005 AGt and Regulation 4 of the 2008 Accounts Reswlations, and b. to prepare accounts which agree with accounling records and com Y wlth Regulation 9 of the 2006 Accounts Regulations have not en met, or 2. to which. in my opinion. attention should be drawn in order lo enable a proper understanding of the accounls to be reached