APPENDIX 1 Trustees. Annual Report for the pertod . IIIMIIII Period start date Period end date Month Month Year April March 2025 oscr,- Day 01 Year 2024 Day 31 To Office of the Scottish Charlty Regulator Reference and administration details Charity name Other narnes charity is known by Registered charity number Charity's principal address Kirriemuir Scout Group SC017159 Names of the charity trustees on date of approval of Tntstees, Annual Report Name of person (or body) entitled to appointtrustee {rf any) Trustee name Office (if any) Dates acted if not for whole year 10 11 12 13 14 15 16 17 18 19 20 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. SC017159. Trustee recruitment and appointment Trustees are appointed in accordance with the Policy, Organisation & 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. Summary of the main activities in relation to these objects The method of achieving the aim of the Association is by providing an enjoyable and attractive scheme of progressive training, based on the Scout Promise and Law and guided by adult leadership. APPENDIX 1 Achievements and performance Summary of the main achievements of During the period the charity had a funds deficit of £5,711 (2023 deficit- the charity during the financial period £7221, The 2023124 year has seen investment in equipment, with the purchase of new heating units in the hall and also new tents. Subscription income has increased, a reflection of our new membership tariff. Vvhile Bonfest continues to be a large fundraising focus, the unfortunate cancellation of Live in the Den last year resulted in a reduction of income. Our other fundraising initiatives, Christmas cards, Christmas Tree collections and raffle continue to return funds to the group and provide us with an opportunity to be visible in the community. The°All-in' fund this year will seek to support our members in attending camps and provide kit for those who may not ordinarily be able to do so. Our"Gear for years" initiative also continues to seek to ensure our scouting experience is sustainable by ensuring useful kit which members may have outgrown can be passed on to others. Financial review Brief statement of the charity's policy on reserves The Trustees believe that around three months of annual expenditure is an appropriate level of reserves to be held in our current account to cover the timing differences be￿een re￿iptS and payments and to allow for any unexpected items of expenditure. For the current year this has been met. The reserves previously held in a deposit account (which are there as an emergency fund should any unforeseen problem arise,for example, propety repairs) are currently included in the current account. Details of any deficit Donated facilities and services (if any) APPENDIX 1 Other optional information 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 Position (e.g. Chair) Date PPENDIX2 Kirriemuirscout Group Receipts and pa SC017159 OSCR ments accounts Forlhe period to Scott￿h Charity Regulator 2024 March 2D25 Section A Statement of receipts and payments UnrEstrictE¢I fvndg Restricted h¥nd¥ Expgndable endowment nds Pennanent eÈhlo¥Yment funds Total funds curttnt pBriod Total funds last Al Re¢ei Sub¥￿ptiOnS Trips andeamp$ Donations 75 3,￿5 38,753 5,260 14065 1623 38.753 Legacies Grants ReceiptsfromfrJntrdiwng Grosslrading iecgipls Incomefrom inve5knents tstherth3ft 9,381 9.¥81 8.731 51 61 Rfntsfrom land & ￿lIdingS Gross retaptsfrom othercfrE8ritsbl¢ 5.052 41152 Al Sub tolal 61,162 61.162 33,647 A2 Receipts fromasset & investsi)entsaks ProBeedsfrom sak offi¥8d asEet% prO￿ed$froM sate of investsxents A2Sub total rotalreceipts 51,162 61,162 33,647 A3 Payments ExpenSesforfUndrd￿ng actiwbes Se¢tion wsts 1521.ou 5.519.00 882.00 2,5Z1 6,619 41882 2,323 5,09Q Tnp5 and camps Scoth hall costs 13083 10,348 1,782 1,871 3,883 578 7.648.40 4214.91 1339.19 Minibus tunning costs M2n8gÈmertt & admini5ts1ion ￿$ts Equipmentpurth8se & maintenÈn B¥d9es ¥nd expensfes Grosstrading payments Investhwntmanagement costs Payments r£Lryting thredy to thantable a¢tivrfogS Gr8fits and donabOnS 4215 2,339 108 1D3.OD 441.00 441 AuditlindEPEndenle¥arDination Prep2rabonolsnnual accounts Legal costs Other A3 Sub toial 67,67&00 67.674 39J58 A4Payn*nts relating to assetand Inve5tsnent movements Purchases of assets 14000 11QOD Purrknase of invesbTbtTrls A4Sub iQtal 110 Iiooo 67,674 iiooo 79.674 39,3S8 Netre¢eiptsi(payments) 11IQOLI} 14,512 1&7111 AS Transfers tol Ifromlfisnd$ Surplus/(deficit) foryear 4S12 11UOUI 13.512 &711 APPENDIX 2 Kirriemuir Scout Group Section B Statement of balances SC017159 Unreslritted lunds Expendable endowment lunds io nearest£ Permanent end(*wmÈnt furtds t¢ neèrtst£ R¢$tri¢tÈd f14nd$ Total current perfod Total last perfod to neare5tÉ to nearest£ to nearestt t¢neaRst£ B1 Cash funds Cash and bÈnk balanGes * start i)f year 14,438 20,8$0 35,288 41.721 Surplus I Ideficitl shown en receipts and payments account 16,5121 112,0001 118.5121 r1221 Cash and bank balances at trnd of year 7,926 8,850 t6,776 40.999 (Agree bat8n¢¢s re￿IP1S 8nd payments ac¢ounl{sl) etails Fund govthi¢haswbokng$ Marwvaluason Lasty8ar tonearest£ to nearest£ 82 Investments Scottish & Swknem ErErgy- 100 $h8res at Cost 2dO 240 Tt)tal 240 240 Fundtowhkhaswbekngs CurrEntYaluE i Details Cost(￿a¥a40￿1ÈI Lastyear to neare5t£ t11r￿ar¢S1£ to n¢arest£ B3 Other assets Minibus 19,000 Total q9,000 D•ta.'l$ FundtOvthT¢ti lhibility￿￿Ies Amouni due LastyÈar io neare$t£ 84 Liabllttles 7,OOD Total 7,000 F￿n￿tOWh¢Gkn IrdbilityrpT&t¢s Amouill due lestimatèl to neargst£ La&tyÈ*r to nearest£ B5 Contingent liabil￿e$ SigÈ)ed by one ortsyo trugteè$ on behalf olall the tntstees Slgnature Prfnt Name DÈte of approval KSG 2025AnalybGS14}I Slèlemenl of bdances D8¢etnbtrr 2W7 APPENDIX2 Kirriemuir Scout Group SC017159 Section C Notes to the Accounts C1 Nature and purpose of funds (may be staled on analysis of funds wothsheets) TYP￿ o* a¢tivitrJ or proie¢t supporttsd Individual I in5titutiork NLsmberof grants made C2 Grants Total C3a Trustee remuneration If no remuneration was paid during the period to any charity trustee or person connected to a trustee Cross this box lolherwtse Complete section 3bl Authority unJ&r iv*ich paio C3b Trustee remuneration - details C4a Trustee expenses If no expenses were paid lo any Charity Iruslee during the period then cross this box lothetwse complete section 4bl Numberof C4b Trustee expenses - details Transactio amount (£1 Balan¢e outstartding at nod end Natura of ralafionshiD Natjure of tran$B¢t19n C5 Transactions with trustees and connected persons C6 Other inforniation KSG 2025 Analytics141 l Notes DeTrmber 2007 PPENDkX2 Kirriemuir Scout Group SC017159 Additional analysis111 Analy$i$ of It￿￿ts9￿d payments 1 Subscriptions fotslcunÈnt Tol* ￿stp￿rIOd fvnds tOhHa￿Sr£ ntsMSt£ Subs Annual tiort$ 9.325 10.262 S.022 s,￿0 3,675 3.875 2Thps and ¢amps T*taI￿r* d5 tor*•test£ lor￿lest£ to¥rtareit£ ltsneai¢st£ Tri Euro Retunts 35.753 753 15.Q65 refund Total ¥733 15.965 3 Donations fur+J peiiod tont4￿51£ tor¢oresl£ arest£ Larg FaM1tyT￿st GoldBn Palace SM311 donations UThity- &lhvell Reuntonprizè Howd8ns Bank¢fScOUa￿-chffts￿d$ card m&tthed Tolal 3.500 3,SOO 740 740 223 40D 4.240 4Grart¥ to￿[*st lonewe5t£ toneaRst£ AngusCounulCovidGrani Totsi S Re¢eipt$froAtfundraising a¢¢Tritses ChllstmascarddBINetips Cbnstm3stree ¢olle¢150Tr5 1.172 27$ 75 412 Live iTrthe De Bonlest Kl3 Minibu5thTratson5 Ride the North R>fflpS 1982 3.982 430 435 365 723 É22 294 924 365 723 622 2Y 924 9.381 Income aracord 20 T<>lal 8.731 6 Gross reeeiptsfrom o¢hercharitsbl¢ a¢bvrf¢s Totalcumt pei d& GiftAd S.D$2 S,052 Tot41 5,052 KS$2o25Ar¥w￿I4￿￿rf￿1ffotes￿1I APPEN(X¥Z KÉrrièmuir Scout Group SC017159 Additional analysis111 Analy5Isof rKeipts and payfflents 7 Expeftsesforfundratslng aGUvMes nd5 fvnds tr*re•￿E IDn¢zr4st£ ta￿St£ Paracordpurchases Stall f885 Chn$￿¥S >r¢ ¢91iVery Gearforyears c¢*$ Eonfe5tCQ5ts 367 367 1154 1154 1A17 Totil 15 2.323 $ Trips and camp$ J& to￿ kstFÈfityts neart￿£ neai¢st£ toneai¢st£ *r¢are5t£ Jers Oa Tri de uise refund s3rhlca Total 13A53 9 Scoth Hall Costs peri¢d knneare5r£ YO￿las¢FÈ[Itiv￿ d5 tOnp4￿1£ rest tor￿[¢51 toneawt£ c￿an1ng 634 3.51T 1317 634 3.517 1317 In5Urtn¢e Rep4ir5 and M41￿e￿arte Fire extinguisherservice Total 10.348 10 Minibuswnning costs èJnraT¢St£ Insutsn¢e 864 864 i¥¢ 1850 Total 4215 21$ 1.782 11 Man•g¢mert& adw¥nistr*ion Tot4lTasipethd tO￿Te￿tt Tele hone Gift5 and ratuiti25 123 75 3Q 75 30 Eankcha Le iscelL3neO￿S ex Svb5 Leadertrainin es 499 Total 1339 1339 KSS2025Ar￿￿￿￿{4IWl￿￿n￿￿11I APPENDLK2 Kirriemuir Scout Group SC0171 S9 Additional analysis111 Analysis of Teceipts and payments 125ecti¢)nlund5 The ￿lance oithespchonfundSh￿￿￿lIkn￿thÈ Sov&)fv￿% is detsiied asfOIIL4WS' ToYAl¢urt*Tht DerKd Dndaycubs Tu￿SdaY¢￿bS Scouts 315 De¢er*er2007 APPENtXX2 SC017159 Additional analysis12) 5 Broakdown of UllTestricted funds TotsT Total tsnr¢stit¢tÈd runds List Period funds RÈt*ipts Subsuipiions Trips 8nd camps Don81ions Leg8¢ies Gr8nis Retriptsfrtyh fundr¥i$iny é¢tiwlies Gros5 trading receipts Inwme frotll inV8sbnen15 Otherthan land and buildings Rents from larKI & buildi Gros¥ receiptsfroTn olher tharilabla adivilies Sub total 3,675 38,753 4,240 3,675 34753 4240 5.260 15.065 3.623 9,381 9,351 8.731 61 61 880 5.052 61.162 5,C52 61,162 33,647 Receiptstrom asset & investment sales Proceeds frotn Sale of r￿ed assets Prcpteeds from sal& of invssiments Sub totsl rotairecwpts 61,162 61,182 33,647 Pa ments Expensesfor fu￿1raisIng activities Section costs Trip$ tstnps sC￿t h$ll tosis Minibus running tosts Management & adMini￿all0Th costs Equipment purch£se & maintenan¢e Badges and unrform expen$ees Gross trading payments Investment managemeni costs Payments ￿1211￿9 direuiy 10 ¢harii¥ble arfiwli8$ Gfants and donations Goveman¢e costs. 2.S21 5,$19 44882 2.521 S,519 44,882 2.323 13.483 10,348 1,782 1.871 {215 2,339 4.215 339 108 441 578 Auditl independ¢nt 8xamination Prep8r¥ti¢n of S￿￿31 acwunls Legal costs Sub total 67.674 67,67&00 39,358 Pay￿￿ retating to asset and investment ￿￿¥eMentS Purthases of fixed assets Purchase Df invesbnern$ Totalpayments 67.67 67.674 39.358 Transfers to I Ifroml fvnd5 140001 SurplusiideficJ¥ foryear 16,5121 16,512) Nature and Dse Df funrf5 Ksts 2￿5 Anstylits{4)Additional notes P} D8tt49Mb8r 2007 APPENDLX2 Kirriemuir Scout Group SC017159 Additional analysis131 6 Breakdown of restrlcted funds AJI ￿ lund Totsi rEStriGtsd Total restricted funds runds L)st Rep￿¢￿T￿ert Recelpts Donations Lega¢ies G￿nIs Re￿ip1S from fundraisiThJ attivities Gross trading re￿ip1S Income from Invesknenls otherthan land and Ren15 from land & ￿lIdIngS Gross re￿IP1S frw other ¢h*riiable 8¢tiyilies Sub total Recei tsfrom asset & invesbnent salès Proceeds from sale of fixed assets Proceed5 from sale of investmertts Sub total Total recettpts Payments ExpensesforfvDdraising activi11g$ Gros$trading paymeTrts Inveslrnenl tnanagement msts P¥ymenis rel¥ting directly 10 th¥riiable adivilitss Grants and don2tiDns G0veMan￿ costs.. Audill independent ¥xamination Prepara&on of anTh￿31 accounts Legal costs Sub toial Payments rdating to assetand invesbnertt mtsvemeftts Purchases of fixed assets Purthase of investments 12.lYX) 12,000 11ODO 12.000 12.000 12,000 112.0001 112.0001 Trdn5fe¥s tol Ilroml funds iooo Surplus/fdefi¢it) foryedr It2,QOO} (12,000} iooo Nature and ur se of funds Plioibus repla¢emenifund.. Established v￿th the ini#nti¢n of ensuriny thè group have aiiocaled fiJndS lo repla￿ the group mini￿S l-ill Fund.. Intended lo for t￿￿)$¢ members who m¥ not ordinaDI be able lo afford ihe cost of tri sor enl. KSG 202$A￿￿1¢S<4)Adthti￿￿￿ notp$131 APPENDIX 3 nfc.R Scott5h Charity Regulitor Independent examiner's report on the accounts ¥2 Reportto the Charity name trusteeslmembers of Kirriemuir Scout Group Registered charity SC017159 number On the accounts of the charty for the period Period start date Month April Period end date Month March Year 2024 Day Year 01 to 31 2025 Set out on pages 1- 8 Irerrember to indude the page Respective The charity's trustees are responsible for the preparation of the accounts in sccordance responsibilities of with the terms of the Charits"es and Trustee Investment (Scotland) 2CQ5 Act and the trustees and examiner Charities Accounts (Scotland) Regulations 2006 las arnended). The charity trustees consider that the audrt requirement of Regulation 10(11 (d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(11 {c) of the Act and to state whether particular matters have come to rny attention. Basis of independent My examination is carried out in accordance wth Regulation 11 of the 2008 Accounts examinerfs statement Rogulations. An examination includas a review of th8 accounting records kept by the charity and a comparison of the accounts presenled wrth 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 thatwould be required in an audit and, consequently. I do not express an audit opinion on the view given by the accounts. Independent examinerfs In the course of my examination, no matter has come to my attention [other than that statement disclosed on the attached page"] wh￿h gives me reasonable cause to believe that in any material respect the requirerr£nts: to keep accounting records in accordance with section 44(1) la) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and to prepare accounts which accord wtth the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been rne( or 2. to which, in my opinion, attention should be drawn in order to enable a proFer o be reached. Date: Slgned= Name= Relevant professional qualification(s) or body (if any): Address: "Pkase d81ete the words in the brdckets rf they do not appty. If the worts do appty, sel out those matt¥s which have come lo 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