## **14th Midlothian Bonnyrigg Scout Group** ## **Annual Report & Financial Statements** ## **for the** **Year ended 31st March 2025** **Charity No SC018097** ## **14th Midlothian Bonnyrigg Scout Group Trustees' Annual Report Year ended 31st March 2025** The Executive Committee have pleasure in presenting their report together with the financial statements and the independent examiner's report for the year ended 31st March 2025 ## **Name & Address** The Group's name is the 14th Midlothian Bonnrigg Scout Group and it may be contacted at . ## **Constitution & Purpose** 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 SC018097 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. 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. ## **Trustees** Trustees are recruited and appointed in accordance with the Policy, Organisation & Rules ("POR") of the Scout Association. ## **Activities & Achievements** The Scout Group continues camping and activities to young people in the Bonnyrigg and surrounding area. The demand for Scouting in general is huge and demand far outstrips supply. At the time of census January 2025 we had 77 young people of Beaver Age and above on our waiting list. Our young people have taken part in a lot of camping, and outdoor activities and 702 badges were gained. We have taken also taken part in a number of community initiatives through the year. ## **Reserves Policy** The Trustees believe that around 3 months of annual expenditure is an appropriate level of reserves in order to cover the timing differences between receipts and payments and to allow for any unexpected expenditure, such as the cancellation of Camps and Outings, and unexpected maintenance on the Scout Hall. Approved by the Group Trustee Board on 17/09/2025 and signed on its behalf by :- **Page 1** **14th Midlothian Bonnyrigg Scout Group Independent Examiner's Report Year ended 31st March 2025** ## **Independent Examiner's Report to the Trustees of the** ## **14th Midlothian Bonnyrigg Scout Group** I report on the financial statements of the 14th Midlothian Bonnyrigg Scout Group ("the Group") for the year ended 31st March 2025 which are set out on pages 3 to 5 ## **Respective responsibilities of Trustees and Examiner** The Group's Trustees are responsible for the preparation of the accounts in accordance with the Charities and Trustee Investment (Scotland) Act 2005 ("the Act") and the Charities Accounts (Scotland) Regulations 2006 ("the Regulations"). The Group's Trustees consider that the audit requirement of Regulation 10(1)(d) does not apply. It is my responsibility to examine the accounts as required under section 44(1)(c) of the Act and to state whether particular matters have come to my attention. ## **Basis of Independent Examiner's Statement** My examination is carried out in accordance with the Regulations. An examination includes a review of the accounting records kept by the Group 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 Trustees concerning any such matters. The procedures undertaken do not provide 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 Examiner's Statement** In connection with my examination, no matter has come to my attention:- - (1) which gives me reasonable cause to believe that in any material respect, the requirements - (a) to keep accounting records in accordance with the Act and the Regulations, and - (b) to prepare accounts which agree with the accounting records and comply with the Regulations have not been met, or - (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. ## **Date** 11/09/2025 **Page 2** ## **14th Midlothian Bonnyrigg Scout Group Receipts & Payments Account Year ended 31st March 2025** **----- Start of picture text -----**
Note 2025 2024
RECEIPTS
Subscriptions 3 15,965 14,526
Events (Camps and Outings) 17,131 8,250
Fundraising 4 419 1,777
Rent receivable 1,004 300
Grants & Donations 0 11,430
Other Receipts 615 713
Total Receipts 35,134 36,996
PAYMENTS
Events (Camps and Outings) 13,894 7,833
Programme Costs 945 1,170
Badges & Uniform 1,243 1,319
Equipment 55 2,375
Fundraising 0 709
Premises and Insurance 5 8,229 7,041
Capitation 7,140 5,950
Administration 165 429
Bank and Card Charges 6 1,379 1,328
Total Payments 33,051 28,154
Surplus/(Deficit) for year 2,084 8,841
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**Page 3** ## **14th Midlothian Bonnyrigg Scout Group Statement of Balances Year ended 31st March 2025** **----- Start of picture text -----**
2025 2024
Cash & Bank Balances (Unrestricted)
Balance as at 31st March 2024 28,570 19,729
Surplus/(Deficit) for the year 2,084 8,841
Balance as at 31st March 2025 30,654 28,570
Bank Current Account 7,464 2,632
Bank Deposit Account 20,644 23,682
Corporate Credit Cards -129 (69)
Section Accounts 2,231 2,223
Cash in hand 444 103
30,654 28,570
Other Assets
Land and buildings - See Note 7 330,000 428,882
Furniture, fixtures and fittings, etc. 6,057 6,376
Camping equipment 7,568 7,966
343,625 443,979
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## **Liabilities** The Group runs a Credit Card Scheme, via its bankers and owes it £128.74 This is reflected in the statement of balances. The Notes on Page 5 form an integral part of these Accounts. Approved by the Group Trustee Board on 17/09/2024 and signed on its behalf by:- **Page 4** **14th Midlothian Bonnyrigg Scout Group Notes to the Accounts Year ended 31st March 2025** **2025** 2024 ## **1 Funds** The Group maintains a single undesignated general fund for all its financial transactions. ## **2 Trustees Remuneration & Expenses** The Trustees did not receive any remuneration or expenses during the year (2024/2025) |**3 Subscription Income**
Group *
**4 Fund Raising Income**
Rag-Bag Scheme
Section Fundraising
**5 Premises**
Cleaning
Heating & Lighting
Repairs & Maintenance
Broadband
Fixtures and Fittings
Insurance
**6 Bank and Card Charges**
Bank Charges
Credit Card Fees
Go Cardless / OSM|**15,965**
**14,526**
**371**
**477**
**48**
**1,299**
**419**
**1,777**
**599**
**390**
**4,096**
**3,153**
**1,008**
**769**
**802**
**397**
**69**
**784**
**1,655**
**1,548**
**8,229**
**7,041**
**175**
**303**
**108**
**144**
**1,096**
**881**
**1,379**
**1,328**| |---|---| **7 Land and Buidings** Following a revaluation this has been adjusted **Page 5**