ST I WESTHILL SCOUT GROUP Annual Report & Financial Statements for the Year ended 3 1st March 2026 Charity No. SC017801 1st W¢sthill Seout Group Trustees Annual Report Year Ended 315t March 2026 The twstees have plcasure in presenting their report together with the rjnancial statetnents and ihe Independent Examiners r¢port for the y¢Ar ended 31st March 2026. Name & Address The Group can be contacted through Peter ThomsoN the sco￿5 Hull Old Skene Road. west￿1] AB32 6TX Constitution & Purpo8¢ The Scout Unit Is consliiuod in term5 of the rulcs of The Scuut Associ￿lOn. which is a charitable bcmly IncoTP)rated by Royal Charter. The croup is a registered Scolli5h Charity- No SC017801. The purpose of The Scout Asso¢iation15 to PTOTnote the develpoment of young peopl¢ in a¢hieving ih¢ir full physical, intellcctual. social and spiritual potential u5 individ￿ls. as responsible citizens and as memkr$ of Ihcir local, national 8nd inltmaiional communities. The method of zLh¢iving th¢ aiJns of the Asso¢iation is by providing an enjoyabl¢ and attractive scheme of progressive trAinin8, based on th¢ S¢tsut Promise and Law and 8uided by adult leadership. Trust¢es Jesse White Lorraine Pace Chris Pinn¢ll Roz Spencer Chair Trustee 8igncd on 2010612025 appointed on 2010612025 Robert Ro¢hwell Dineke BAsicr Vivian Wcbslcr Pete Thomson 'rru5tee Trustee Treasurer Trustee Trustees are recruiied and &ppoinied in a¢¢ordan¢e wl¢h the Policy. Organi5ation, and Rul¢$ {PORI of ih¢ Scout Associ&tLOn. Actlvlties & Achelvements During ihe yc8r the Scout Group has.. Conducted regular meetings for all of tts sectÉonJ. Provided progr8mm¢s which have en&bled all youih membcr¥ to PTogrcss through their resrrtiive Section. training schemes. Lontinu¢d lo host onc ol the lJislTlCt's kxplorer Units. Coniinu¢d io l¢1 out the HQ lo local or81￿7$￿tIons used the income to maintsin the HQ. subsidise a¢tiviti¢S and pur¢hase cquiprnenis. Reserves Policy The Tru5ttts believe thai around Six months ofonnuAI exp¢nditur¢ is An Appropriate Icvel of reseTve5 in order lo ci)v¢r the Limin8 diff¢ter￿¢S between receipts and paytn¢nts and to Allow for Bny uncxpected items of expenditure on repla¢¢tnenl ofactivity equipment and maintenance of Scout HQ. In &ddiiion a ￿lIcY to hold. and 8dd lo annually. a'capilal Repairs Reserve, has ncen Creat￿ ￿ pKparc lor eventual major building maintenance orth¢ S¢oui Hdl. Approv¢d by the tN8tees on 15th June 2026 and Signed on its behalf by.. Jesse Whlte Chair. P*8e I Westhlll Scout Group IndepeDdellt Examiller's Report Y¢ar end 31$t March 2026 Independent Eximfiner's Report to the TrusteeB ofthe I Westhlll Scout Group J yeport on the finanical statements of the 1st Westhill Scout Group ("the Group") for the year ended 31st Mar¢h 2026 which are set on pages 3 to 6. Re8peeth7e responglbllltlej ofTrustee8 and Examlner The Group's Tn￿leeS are responsible for the preparation of the acwunts itl accordance witb the Charities and Trustee Investment (Seotland) Aet 2005 ("Ihc Act") and the Chajities Accounts (Scotland) Regulations 2006 ("th¢ Re8ulAtions"). The Group's Trustees consider that the audit requirement of Regulation 1011) (d) does not apply. It is my responsibility to examine the accounts as required under s¢otion 44 (1) (c) of tbe Act and to state wh¢th¢r particular matters have cotlle to my attention. Basis of Independent Examlner'$ Statement My examination is carried out in 8ccordance with the Regulations. An examinatioD in¢lude8 a review of the accounting records kept by the Group and a comparison of the oe¢ounts presented with those records. It also iticludes consideration of any unusual it¢m5 oi disclosure5 in the uccounts, and seeks explanations from the Tn￿teeS concerning any such matters. The procedures undertaken do not provid¢ all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts. Independent Ex4mlner'i Statement In CODne¢tion with my examination, no matter ba8 come to my otteotion:_ (l) which gives m¢ reasonabl¢ cause to believe that in any m¥terial r¢$pe¢t, the requiTemen (a) to keep accounting recorth in occordance with the Regulations, and (b) io prepAre Uccounts which agree with the aCCOUDting records and comply with th¢ Regulations havc no( been met, or {2) to whicb, in my opinion, attention should be drawn in order to enAble a proper UDderstsnding of the accounts lo be rcachcd. ROBERTJCB M.A. CA. C.T.A. 9 Kirkton Gardens Iyesthill IN 2c/ 06 /2026 Pag¢ 2 S¢othh ChthtyNo: SC0178fj1 lit Wuthill Scoit Group Rectlpts & P•yment$ A¢¢ouNt Y¢arEaded: 31st Marth 2025 2026 2025 RECEIPTS VoluDtllry IDtDille 3 MembeTship Subscription51Subs 4 fjiftAid 5 Dooaiions £ 6,566.52 £ 6.957.37 £ 2.390.51 £ 7,178.56 1,296.(K) £ 15,914.40 £ 10.876.56 Group ActlvJlle$ Fthillily Camp fjordoD Gathering Gan8 Show Cbmpinglslee￿rB (Other) Swimnun8lCllmbintyFishin8lSailin￿SPts Miryc Activiuesl CrAfts 6 Misc In¢otn¢ 7 OrieDttttiD8 PrDlect Funds £ 6,168.59 £ 3.695.62 ,565.07 £ 2.083.78 £ I,J97.96 922.82 £ 2.673.31 1.732,86 127.06 374.89 8.670.09 £ 11,872.47 11 H)11 Renovfiti￿ & R¢llewableproj¢¢l £ 3.651.26 £ 43,666.45 £ 3,651.26 £ 43.666.45 Buildi￿ Let5 £ 28.736.25 £ 27.891.38 £ 28,736.25 £ 27,891.38 Ihves*m¢DI Incom• B4nk Illtsre £ 1,512.79 1,825.25 1,512.79 £ 58 484.79 182S.2S £ 96,132.11 PAYMENrs Group A¢llvltl p￿lY Camp Cordon GAth¢ritig fjaThgshow rompinzl,SlrrpnvArn Inihpr) SwlrntDiuglClinthin¥Fssbin￿SAilItt0sprytj Mi8c Activitie51 CTafis Cosis 8 Millc Costs 7 ori￿te¢￿n8 Project CoAts (tod2te) £ 4,122.21 £ 3,730.Th) £ 1,408,(h) f ?,%in 16 £ 3.282.51 £ 2.155.61 ,135.33 £ 1,313.00 6J13,9P 2.308.10 1,423.6J 95.70 197.33 11 Hall ReDovation & Rthm¥*ble projpa £ 24,6S2.29 £ 48,637.56 £ 38.873.90 £ 64.381.74 Bad8es & UnifortD Equipmffl)I 9 Pr¢]niBB5 DL￿￿tiOnS to Ukratne cr1￿8 1,9Q3.43 £ 2,119.06 £ 20,837.74 £ 2.372.31 814.46 £ 17,707.45 7(M).l)O £ 24,860.23 £ 21,594.22 10 Mau4£trLent & Admirtislrntion Cost £ 1294.38 1017.33 1.294.38 £ 65.028.51 1017.33 £ 86 993.29 sirpl￿￿meb£tt for year 9,lJ8.82 P&g¢ 3 Weithll 5t Caih ond bIDk￿loCe5 &t01104r2024 Inv¢5ttrJBnl al ro51 al 0110412024 £44,655.82 £47,765.67 £43382.67 £4Q,QOO,O) Su￿1￿$fOr￿nr -£6 543.72 8$ 877. £9 138.82 £92421.49 R•pl￿•￿t0￿ by CuTMDtAc¢outti Inv¢stsnMI Account C*thth H*d £36,618.13 £493S8.64 £1. £44.654.82 £47.765.67 £1. TOTAL ASSETS £85 877.77 £92421.49 Olb•rAiiets Tr Group OwTh:. li¥ OWD H*Drtor4 Build￿1, iDcluthn8 Furniture withA¢tlvityEquipm¢nts The fjrouph48.'. NoLiabibd Re*r The QroupAu¢ts ￿L￿*(0r.. £7.500.OOOeneral RckDrvo¥16 Mvnlb5 OpffatinBCothi £35,wo.on r)eii8nated Rese￿￿ ICÈpiLLI R¢ptsiT Fund) IZLlluw¢¥trir￿IFunth 85,877.77 Tothl Approvedby thtGroup BxeLvlivo Conynltt¢¢ ibign¢d on IES bebalfby.'- 8thJ￿1 2026.. rer Viviln W¢￿Ier Page 4 Stotthh Cba)ItyNti- SCOJTr IItWtstblllSoivtGrowp-Nowtoth•Ac¢•4Dts VegrEnJed.. 3I6tM*reh 21J16 2•20 2025 TherD￿t￿ididuOt[e￿1ve Buyrenvj￿UuOA7USth¢y￿2o25ll6 NoTM￿te￿ ￿viv¢0￿￿p¢n5¢&dUrinstht ￿202Jll6 3 SthbxrlpbonJneom¢ R¢cel￿ byBeiV¢rC￿)9nY bycub SCo￿tP#k Rettiv)IbySeoutTtQDP ProrylpNyTrDDtr¢bl*￿C1¥ed f(omArei £4249,9 ,152, £5,258.53 £71.017 £4,037.33 £6,299,20 £4,318.03 167.00 8,165. 47J03.fXI 424D.OQ T4etMthxb¢nbipSubJcrlpdoDi lTre•m•.' £7 178.56 4 OIftAid £6 957.37 £1 £394.47 £1.504.00 £360.fN) EIoD.oo £32,01 2 39D.51 £51,00 K2.351.LhJ BP Foundatio T0141 doDkiio SooDts 01￿er￿li0￿ 6 Mknc IDE4Jmt End ofthettimBBQ Cbr&thufr¢vColleryrrtAt for￿l￿rPO￿rl GrwFxnd% P¢pknd £2,3￿.10 £6.486.QO 1792.fN) 19A60. £120.0 £3,SJJ.24 1.483.33 £9.765. £1I,330.tX) £9 769.oti 121.001.QJ £4.971.11 Pav6