Inverurie Scout Group Annual Report & Financial Statements for the Year Ended 31 March 2025 Charity No SC018382
Inverurte Scout Group Independent Examiner'5 Repgrt Year Ended 31 March 2025 Independent Examiner's Report to the Trustees of the Inverurie Scout Group I report on the financial statements of the Inverurie Scout Group I'the Group") forthe year ended 31 March 2025 which are set out on pages 3 to 5. Respectlve responslblllties of Trustees and Examiner The charity's trustee5 are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustees Investment {Scotl3ndl Art 2QQ5 and the Charities Accounts (Scotlandl Regulations 2006. The charity trustees consider that the audit requirement of Regulation 10111 Idl of the Accounts regulations does not apply. It 15 my responsibility to examine the accounts as required under section 4411) Icl of the Act and to state whether partlcular Matters have come to my attention. Basls of Independent Examlner's Statement My examlnation is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulatlons 2006. An examlnation Includes a review of the the accountin8 records kept by the charity and a comparlson of the accounts presented wlth th?se records. It also includes consideration of any unusual Items or dlsclosures In the accounts and seeks explanations trom the trustees concerning such matters. The proceduwes undertaken do not provideall the evidence that would be required in an audit and, consequently, I do not express an audit opinion on the accounts. Independent Examlnerfs Statement In the course of my exarnlnatlon, no matter has come to my attentlon: 111 whlch glves me reasonable cause to belleve that h any materlal respect the requlrements.. lal to keep accounting records in accordance with sertion 44{11 lal of the 2005 Act and Re8ulation 4 of the 2006 Accounts Regulations, and Ib) to prepare account5 whi(h arcord with the accountlng records and comply with Regulation 9 of the 2006 Accounts Re8ulations have not been met, or 12) to whlch, In my oplnlon, attention should be drawn in order to enable a proper understanding of the account5 to be reached. Date:
In¥•nrl• Scout Grwp Tr¥sts¢s nal report foryearended 31 MaKh 1025 The Executive Mmrtee h3vÈ pleasure IA presÈhtingthelr reporttogetherwlih the ffinanthl stsiements and the independent eK2mlner's report for theyear ended 31 March 2025. 14•me &Addrn56 The Group's name ist 6roup and Its wlndpal corffatt addre5s15 Vktorfi StreeL Inverur. AB513QS. Caffistiiijtlon & Purylo The Srout Group is¢onstStuted in terw ol the Aule5 of Th8Scout As$1atIOn, wthich IB • ch¥ritabk bodyinwrporated Royal Charter. The 6mJpi5 a reEi5tereé Scottish Charity- No SC018382. The purpose of the koutA550tiation15 tu pronw)te thedevelownem olyDung pwjè kn aChIAngthe1rIUllphyS1c31. Intellectual. soc1 ind Wrhuil potentlili, as IndIdj. ag responslble c[tIn$ and a5 members Df thelr local natlonal and Internaln31 communltiC5. Tho mothod of athiovinE tho lim olih¢ Assodatlon 1£ by pro61n& an nioy¥ble and attractis ichemè of pr¥rttsl nln& based oTrihe S¢¢ut Promlse Ind Lw ?Th18yld•d by i(Jlt l••d•rsh. Trustee5 Trte¢S ?r¢ revulted •nd •ppolnted In •¢cord¥n¢ wlth th• Pollty. OrpnlMtlm & Rule$ I'POR"l of thescout As50t10n. 5umrn•ry ofth• •¢MI•s Thtgroup has approximatety 125 k•¥ers, cubsond Kt$froMthe lo¢•lorea. They meet onee • wtél durlnk th0$th)I rerffiwhtre théy partlclp•t•ln rIg5 ?¢tlvltles or8•nls¢d by the le4d•rs. ID addldon to th•s• WHk mtttlrq5 thE VQUP orK4nise awaydays suth as bowling. 5kn'in8. soiling and numcrous overn4th camps. Durfne the YeartheCrP orEanlsed a le44 ovemlsht camps ISatllkn caffp.Ad¥énbJr• camp. Group cwnp l •lon8 wsth $¢m• a¢tfvStyd•ys suchas In$•111 bowlln8, swlmmln8 Ind tho raft ncefuTrdrnbor. Future plarts LootrJngfr)rward We11 almto kq•p ow CunI nufflb•r ot•round 130 BEwer5, Cub$ and S¢outs. We have a18rye catchment areo and currently have a wailin8 lisi iololn so we don't see any Iikety rethjrtion inour numirs. We will continueto prwde a viried pro4r•m of•thklo •nd campi thrau8houttheyearto enwre our8 m•mb*rs8et the best posslblc Scou1 cXpornCe. Reserves Poll¢y The Charlty has a policy of ensudnBthere Ls 3 SerVe balarKe 01 £6AW. Ih151s hqld to m•¢t onyfuture redu¢¢w in receipts and would cofftrthl onloini Insurancffj h•at &118hi member5hlp lees etc. It would also coveranyfuturE IlUctuatn5 in receipis or p•ym•mt$. The resetve batsnce atyear end is Élo,Ix.
Inverurle Scout Group Recelpts & Payments Attounts Year ended JI March 2025 Notes 202+2025 2024-2025 Unresirl¢t¢d Restrtcted 2Q4-2025 Total 2023.2024 Retelpts Doaon Events E*e#ts- 8eavers Events- Cubs Events- Scouts FundraisinB Gift Membershlp Fees Nekkies Rent Yotsl Income £1.220 E8,612 £147 £641 £8,151 £L274 £1897 £7,347 £3SO £400 £31,039 £1,220 £8,612 £147 £641 £51,278 EL274 E1897 £7.347 £350 £400 £74,166 £3,497 £7,459 £0 £L064 £16.220 £2.113 £1645 £8,312 £427 E43.127 £43.127 £41736 Payments Actlvlty Equipment Admln Badges Bank Fees Camplng Equlpment Chrlstmas Presents Cleanln8 Costs Events Events- Beavers Events. Cubs Events- kout5 General Hut Expenses In$urèn¢e Leaders shlrts Llcense Fees Meetings- Beavers Meetings- Cubs Meetings- Scouts Nekkle5 Rates Traller Malrtenance Trainin8 £57 £110 £57 Ello £841 £9S8 £270 £463 £1160 £8,234 £146 £556 £15.773 £335 £1,615 £0 £379 £236 £194 £552 £512 £379 £0 £160 £3.120 £590 £36.641 £537 £650 £1,663 £870 £414 £412 £1061 £6,845 £0 £1,062 £7.674 £680 £1,$47 £87 É529 £165 £461 £S91 £530 £958 £270 £463 £1,160 £8,234 £146 £556 £5.612 £335 £L615 io li 12 13 £10.161 14 15 £379 £236 £194 E552 £512 £379 £0 £160 E3.120 £590 £26.480 £224 £0 £369 £L910 £28,629 16 17 Venue Maintenan £10.161 SurpluslDeflcltforye•r £4,559 £31966 £37,525 £13.107
In¥erurle Srt 6row¥ st•tment of Bil•nces Ye•rendEd 31 March 2025 at 31st Mar¢h 2025 at31st March 2024 Accourt balae5 International Travel Account Buffe[ADul GenEral Account EXpere Account £42AI13 É12.ofK) É3.204 £201 É57.419 t8,856 £10,000 £759 £278 £19,894 Summary Atcount balance broughtforward Total inwme Total ¥perKlIre Net Income Account balante c4riied forward £19A94 E80.754 £43219 £37.525 57.419 6,787 £418,034 f34,927 £13,107 £19,894 Uablliti*S The nores on pale5 6 to 8 forni an Integral part oftheseaccounts.
Inverurle kout Group Notes to the accounts Year ended 31 Marth 2025 l The Group malntains a general fund for all day to day financial transartion5. It also ha5 an account set aside for hut refurbishment funds and a third account for internatlonal I national trips. 2 The Trvstees did not receive any remuneration duTrn8 the year. The group gfves a 50% discount on the subscriptions fgr Leade children in relation to their role as Section Leader, A5S15tant Sedion Leader orsectional Assistant within the group. This discount is for Warrantèd Lèaders only and does not apply to non-warranted trustees Durin8 the year, a totsl of £3.052 wa5 paid in expenses to four of the Trustees. Thi5 relatesto expendlture Incurred by the group but paid for by the trustees who were then relmbursed. 3 Donatlon 2024-2025 2023-2024 Robèrtson Trurt- Cost ol Llvlng award Robertson Trust Grant- Traller BP Scheme Costco donatlon Parent Donations NE Scotland R•ilon Gr•nt SDJ 2,000 360 100 537 912 255 53 1,220 3,497 4 Events Cally Rally Group Camp Panto Jambowlree 950 3,758 2.751 4,005 3,844 763 8.612 7,459 S Events- Cubs Lochter Flshing Splash Dln8hy Barra Tèch Nlght Panto Sleep4wer Cubs Qulz Lod)ter Camp Skiing &Tubin SwimmiD8 133 252 40 135 57 375 324 125 39 225 £641 £1,064
6 EvenlS- kouts Expedition Challenge Ftshing at Lothter Adventure Camp 2024 Cally Raltv 5atellitÈ Carnp Chiistmas Sleepover Distri¢t Fla8 Kayaking Patrol tsmp Scout q12 TrampollnÈ Park Sleepover Wtnter Camp Autumn Survlval Camp 8oulderln8 Bowlin8 Crathes Camp Curllng Innoflate sleepover JOTh Camp Speycamp Subzero Camp Swltzerland 2025 120 85 1.365 759 2.813 150 150 126 450 26 1.225 128 228 810 143 600 216 347 511 330 1.152 864 93 2,335 8,464 16,220 883 43,127 51.278 7 Fundralslng Raft Rate GDSCI XMAS TREES Totsl Easy Fund ra151ni 1,274 1,691 352 70 2,113 1,274 8 Membershlp eS Beaver5 Total Cubs Total Scouts Total SHQ Rebate 4,260 4A85 4,875 5.250 67 14.677 6,365 8,312 4,995 61 13,996 6,649 7,347 Less: Membershlp Dues 9 Attl¥liy Equipmenl Flotbtlon De¥Sc•s Paddlebo•fd$ Chafing Bel 57 505 31 536 57 10 Camping Equlpment Tènt Gas C#mpln¥ Klt 115 254 46 414 125 145 270 11 Events Cally R¥lly Group Camp Panto Jambowl 3,745 3.964 525 8.234 3.150 1806 6,845
12 Events- Cubs Splash Dinghy Swimmin8 Lochter fishing Barra Tech Nlght Panto Sleepover Cubs Quii Lochter Camp Skllng & Tubln 152 124 65 129 60 364 320 1,062 134 30 556 13 Events- Scouts BBQ Backwoods & Wlde Games Day Hike Expedition Challen FlshinK at Lochter Adventure Camp Cally Rally Satelllte Camp Patrol Camp Chrlstmas Sleepover District Flag Kayaking Trampollne Park Sleepover SCO qulz Wlnter Camp Autumn Survtval Camp 8owllng Crath•s Camp Curllng Innofiatè sleepover JOTh C#mp Subzero Camp SvAtzerland 2025 106 238 85 785 1,312 1.784 421 72 1,130 20 S20 184 490 301 1.050 824 2,744 453 7,674 71 10.161 15,773 14 Insurance Parent Llablllty 8uSldlng and Contents 52 1,563 1,615 52 1.495 1,547 IS Ucense Fees OSM Mgt fees PRS IMusl£l 204 175 379 196 333 529 16 Utllltle$ British Telecoms 55E Ele¢tri¢ity 1,019 2,101 3,120 945 577 369 17 Venue MalntenaTh¢¢ Check bathroom water heater Emergenty Light Maintsnan¢e PATtestlng Disabled ramp Firè alarm Mainttnan Install external Ilghtlng Pest control 61 114 58 168 1,104 114 410 114 1,910 243 114 590