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 gr￿t 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 acc￿nts presented with those r￿rds. It also includes consideralion of any
unusual ilems or di￿10$ureS li the accounts. and seeks explanations frorn the trustees concerning any
suGh matleis.
The prfxedures undertaken do not provide 811 the evidence that would be requlred In an audil. and
cDnsequ@nlly I do not express an a￿lt opinion on the vièw given by the a¢counl$.
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