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2025-03-31-accounts

EDINBURGH NORTH EAST DISTRICT SCOUT COUNCIL

ACCOUNTS

for the year ended 31 March 2025

Charity Registration No: SC020388

WHITELAW WELLS Chartered Accountants 9 Ainslie Place Edinburgh EH3 6AT

EDINBURGH NORTH EAST DISTRICT SCOUT COUNCIL

TRUSTEE BOARD'S REPORT

ANNUAL REPORT AND ACCOUNTS for the year ended 31 March 2025

Contents Page
Report of the Trustee Board 2 – 6
Report of the Independent Examiner 7
Statement of Financial Activities 8
Balance Sheet 9
Cash flow statement 10
Notes to the Accounts 11 - 19

EDINBURGH NORTH EAST DISTRICT SCOUT COUNCIL

TRUSTEE BOARD'S REPORT

For the year ended 31 March 2025

The Trustee Board present their annual report and financial statements for the year ended 31 March 2025. The financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended), the Memorandum and Articles of Association, and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

Chairpersons report

The 2024/25 year has been another successful period for Scouting in the Edinburgh North East District. This success is a direct result of the dedication, energy, and selflessness of our volunteers, who continue to make a lasting impact on the lives of the young people in the District.

This year, we welcomed a growing number of young people into Scouting in the district, including the launch of a new Group—the 20th based in Craigmillar—extending the Scouting opportunities available in Edinburgh.

Some of the year’s highlights included the much-enjoyed return of the District quiz and football competitions, the successful re-establishment of the Scout Network, and the many camps and outdoor activities enjoyed across all sections. Notably, our Explorer unit represented the District at the Blair Atholl Jamborette.

As a Trustee Board, our role is to provide governance, practical support, and safeguarding oversight to ensure Scouting in the district remains safe, inclusive, and growing. This would not be possible without the support of our volunteers.

On behalf of the Trustee Board, I want to thank all of the volunteers who give their time so generously. Your efforts ensure that Scouting in Edinburgh North East continues to offer young people skills for life through a programme of learning through fun and adventure.

Dean Lambert

Chairperson

Objectives and Activities

The Edinburgh North East District Scout Council is responsible for overseeing and supporting Scouting in Edinburgh North East within a geographical location agreed with the South East Scotland Regional Scout Council. It is an autonomous body, affiliated to The Scout Association and the South East Scotland Regional Scout Council. It is specifically responsible for: • Promoting Scouting in the district and arranging for harmonious cooperation with other organisations.

People

Scouting in Edinburgh North East depends entirely on the efforts of volunteers. The Trustee Board pays tribute to the many men and women who devote countless hours, both as uniformed leaders and in administrative capacities, in order to provide good Scouting for our young people.

2

EDINBURGH NORTH EAST DISTRICT SCOUT COUNCIL

TRUSTEE BOARD'S REPORT (continued)

For the year ended 31 March 2025

Grant Making Policy

All funding provided under the activity grant scheme and is discretionary and is offered subject to the Trustee Board being satisfied that the funding is used to assist in the provision of a balanced Scouting programme.

In the year the District covered Groups subscriptions to scouting HQ and region.

Achievement and Performance

The District has continued to retain a large number of young people who regularly participate in Scouting activities through a balanced programme. These activities are delivered by a dedicated team of enthusiastic volunteers who give a significant amount of their personal time and commitment to ensure that the young people enjoy weekly meetings, outings, camps and project work throughout the District and beyond. All groups report that they are financially sound.

Financial Review

During the year £42,929 (2024: £55,465) was expended on Scouting activities within the District, grants to Groups and Sections and payment of membership subscriptions.

Total income for the year was £37,613 (2024: £57,065), with expenditure of £59,139 (2024: £71,067) leaving a deficit for the year of £21,526 (2024: £14,002) before movements of investments. Overall there was a gain of £10,553 (2024: £19,191) on investments leaving a net deficit in funds for the year of £10,973 (2024: surplus of £5,189). At the year end the Council had reserves of £1,051,600 (2024: £1,062,573) all of which were unrestricted.

The investments making up these reserves have increased in value between 1 April 2024 and 31 March 2025 by 1%, due to an increase in values of shares in the year and net disposals of £6,174. The investments have still provided the income required for District to support Groups in Edinburgh North East and the Trustees Board are confident that the investments will continue to be able to provide annual income to support scouting in Edinburgh North East.

Investment Policy

The Council has the same wide powers of investment as those vested in the Scout Association by Royal Charter. The unrestricted reserves are substantially invested in a portfolio of fixed interest and equity-based holdings, with a view to maximising the long-term total return on investments. The approximate rate of return earned on invested assets during the year through investment income and capital appreciation was an increase of less than 1% (2024: 7% increase). The Council is investing funds via an investment manager, who invests on the charity’s behalf in line with this investment policy.

Risk Management

The Trustee Board has assessed the principal risks to which Scouting in Edinburgh North East is exposed and has concluded that procedures are in place, in particular to ensure that appointments and training are kept up to date, which mitigate the exposure to such risks as other than supporting the local groups which deal with children no other significant risks appear to arise.

As the Council relies on its investment returns in order to make grants, the main risk faced by the Council lies in the performance of its investments. The Trustee Board have mitigated this by retaining investment managers to advise them and by having a diversified portfolio.

3

EDINBURGH NORTH EAST DISTRICT SCOUT COUNCIL

TRUSTEE BOARD'S REPORT (continued)

For the year ended 31 March 2025

Financial Review (continued)

Reserves

The Council's reserves are mainly derived from the sale in the 1970s of land which had previously been purchased from gifts to the, former, Leith District. The Trustee Board's medium-term policy is to maintain the real value of the unrestricted reserves, by operating at a small surplus, while using the investment income to finance the promotion of good Scouting, primarily but not exclusively within Edinburgh North East, by way of grants, loans, subsidised events and payment of membership subscriptions. Capital expenditure is not currently planned but could be considered if an exceptional need or opportunity were to arise.

Plans for Future Periods

The Council plan to continue and expand the provision of Scouting in Edinburgh North East by subsidising the cost of scouting activities to the young people in the District and subsidising the cost of training for adults in the District.

Structure, Governance and Management

Edinburgh North East District Scout Council, an unincorporated association, is an umbrella body to support Scout Groups operating in North East Edinburgh. It is a recognised Scottish Charity and its affairs are managed by the District Trustee Board, which operates in accordance with the Council's Constitution and the Policy, Organisation and Rules of the Scout Association. They report to the members of the District Scout Council at their Annual General Meeting.

Organisational Structure

The Trustee Board consists of office-bearers, elected members and nominated members, with the right to co-opt. Those serving during the year under review are listed on page 5, along with other legal and administrative information, which forms part of this report. The members of the Trustee Board are the Trustees of the charity for the purposes of the Charities Accounts (Scotland) Regulations 2006 (as amended). The committee usually meets at least four times a year. It has one subcommittee, namely the Finance sub-committee.

Recruitment and Appointment of Trustee Board and their Training

The Trustees are appointed in accordance with the Policy, Organisation and Rules of The Scout Association and involves the completion of the Protection of Vulnerable Group Scheme (PVG) check due to working with children. Part of the application process includes full induction training to Scouting.

Related Parties

Some of the Trustees are involved with the committees of the 6[th] , 64[th] , 101[st] and 104[th] Scout Groups who receive grants from this charity to fund their activities. The charity also works closely with South East Scotland Regional Scout Council and wider Scout movement but remains an independent charity.

4

EDINBURGH NORTH EAST DISTRICT SCOUT COUNCIL

TRUSTEE BOARD'S REPORT (continued)

For the year ended 31 March 2025

Reference and Administrative Information

CHARITY NUMBER PRINCIPAL ADDRESS

PRESIDENT

SC020388 132 Stuart Crescent Edinburgh EH12 8XT Allen Kerr

TRUSTEE BOARD

Chair Chair District Lead Volunteer Treasurer Secretary Elected Members:

Independent Examiner:

Whitelaw Wells Chartered Accountants 9 Ainslie Place Edinburgh, EH3 6AT Bankers: The Royal Bank of Scotland plc 36 St Andrew Square Edinburgh, EH2 2YB Investment Manager: Rathbones 10 George Street Edinburgh, EH2 2PF

5

EDINBURGH NORTH EAST DISTRICT SCOUT COUNCIL

TRUSTEE BOARD'S REPORT (continued)

For the year ended 31 March 2025

Trustee Boards’ Responsibilities

The Trustee Board are responsible for preparing a trustees’ annual report and financial statements in accordance with the applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in Scotland requires the Trustee Board to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Council at the end of the year and of the profit or loss for the year then ended. In preparing those financial statements, the Trustee Board is required to:

The Trustee Board are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the Council and to enable them to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005 and Charities Accounts (Scotland) Regulations 2006 (as amended) and the provisions of the Associations constitution. They are also responsible for safeguarding the assets of the Council and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The Trustee Board are responsible for the maintenance and integrity of the Council and financial information included on the Council’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Approved by the Trustee Board on 22 June 2025 and signed on its behalf by:

6

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF THE

EDINBURGH NORTH EAST DISTRICT SCOUT COUNCIL

I report on the accounts for the year to 31 March 2025 set out on pages 8 to 19.

Respective responsibilities of trustees and independent examiner

The charity’s Trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity’s Trustees consider that the audit requirement of Regulation 10(1) (a) to (c) of the Accounts Regulations 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 report

My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006 (as amended). An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking 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 the course of my examination, no matter has come to my attention:

have not been met; or

Whitelaw Wells Chartered Accountants 9 Ainslie Place Edinburgh EH3 6AT

Date: 22 June 2025

7

EDINBURGH NORTH EAST DISTRICT SCOUT COUNCIL

STATEMENT OF FINANCIAL ACTIVITIES INCORPORATING THE INCOME AND EXPENDITURE ACCOUNT

for the year ended 31 March 2025

Total Total
Note Funds Funds
2025 2024
£ £
Income and endowments from:
Investment income 3 34,238 53,690
Rental income 3,375 3,375
Total income 37,613 57,065
Expenditure on:
Raising funds 4 7,611 7,350
Charitable activities 4 51,528 63,717
Total expenditure 59,139 71,067
Net (Expenditure) and net movement on
funds before gains and losses on investments (21,526) (14,002)
Realised gain/(loss) on sale of investments 5 3,891 (4,761)
Unrealised gain on revaluation of investments 5 6,662 23,952
Net (expenditure)/ income and net movement in funds (10,973) 5,189
Reconciliation of funds
Total funds at 1 April 2024 1,062,573 1,057,384
Total funds at 31 March 2025 9 1,051,600
 1,062,573

The Charity has no other recognised gains or losses other than the result for the year as set out above.

All activities of the Charity are classified as continuing and unrestricted. The notes on pages 11 to 19 form part of the financial statements.

8

EDINBURGH NORTH EAST DISTRICT SCOUT COUNCIL

BALANCE SHEET

as at 31 March 2025

Note
INVESTMENTS
5
CURRENT ASSETS
Debtors
6
Cash at Bank



CREDITORS: Amounts falling
due within one year
8
Net current assets
TOTAL ASSETS
Represented by:
UNRESTRICTED RESERVES
General Fund
9
TOTAL FUNDS
9		 2025
£
£
957,739
83,655
31,076
114,731
(20,870)
93,861
1,051,600
1,051,600
1,051,600		 2024
£
£
967,138
87,284
35,182
122,466
(27,031)
95,435

1,062,573

1,062,573

1,062,573

Approved by the Trustee Board on 22 June 2025 and signed on their behalf by:

9

EDINBURGH NORTH EAST DISTRICT SCOUT COUNCIL

STATEMENT OF CASH FLOWS

as at 31 March 2025

2025 2024
£ £
Cash flows from operating activities:
Net cash used by operating activities 11 (58,296) (63,369)
Cash flows from investing activities:
Dividends and interest from investments 34,238 53,690
Proceeds from sale of investments 472,480 240,310
Purchase of investments (466,287) (252,911)
Net cash provided by investing activities 40,431 41,089
Change in cash and cash equivalents in the reporting period (17,865) (22,280)
Cash and cash equivalents at the beginning of the reporting
period 60,627
 82,907
Cash and cash equivalents at the end of the reporting
period 12 42,762
 60,627

10

EDINBURGH NORTH EAST DISTRICT SCOUT COUNCIL

NOTES TO THE ACCOUNTS

for the year ended 31 March 2025

1. ACCOUNTING POLICIES

The principal accounting policies are summarised below:

Basis of accounting

The accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes to the accounts. The accounts have been prepared in accordance with the Charities and Trustees Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019) and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019).

Edinburgh North East District Council constitutes a public benefit entity as defined by FRS102.

The trustees consider there are no material uncertainties about the Edinburgh North East District Council’s ability to continue as a going concern. Accordingly, the financial statements have been prepared on a going concern basis. The Trustees going concern assessment includes a period of at least 12 months from the date of signing of these financial statements.

Income recognition

All income is recognised once the charity has entitlement to the resources, it is probable that the resources will be received and the monetary value of the resource can be measured with sufficient reliability.

Expenses recognition

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that settlement will be required and the amount of the obligation can be measured reliably.

Expenditure is recognised on an accruals basis. All expenses including support costs and governance costs are allocated or apportioned to the applicable expenditure headings. For more information on this attribution refer to note 4 below. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of expenditure to which it relates:

11

EDINBURGH NORTH EAST DISTRICT SCOUT COUNCIL

NOTES TO THE ACCOUNTS (continued)

for the year ended 31 March 2025

1. ACCOUNTING POLICIES (continued)

Allocation of Support costs

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include governance costs which support the charity’s activities. These costs have been allocated between cost of raising funds and expenditure on charitable activities. The bases on which support costs have been allocated are set out in note 4.

Fixed Asset Investments

Investments are a form of basic financial instrument and are initially recognised at their transaction value and subsequentially measured at their fair value as at the balance sheet date using the market value at the balance sheet date. The statement of financial activities includes the net gains and losses arising on revaluation and disposals throughout the year.

Edinburgh North East District Council does not acquire put options, derivatives or other complex financial instruments.

The main form of financial risk faced by the charity is that of volatility in equity markets and investment markets due to wider economic conditions, the attitude of the investors to investment risk, and changes in sentiment concerning equities and within particular sectors and sub sectors.

Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value. A multi-year financial asset is recognised at its present value where settlement is due over more than one year and the effect of discounting is material. In the current climate the Trustee Board consider a discount rate of 2% to be appropriate.

Critical Judgements and Estimates

In preparing the financial statements Trustees make estimates and assumptions which affect reported results, financial position and disclosure of contingencies. Use of available information and application of judgement are inherent in the formation of the estimates, together with past experience and expectations of future events that are believed to be reasonable under the circumstances. Actual results in the future could differ from such estimates. However, in the opinion of the Trustees there are no critical judgements which need to be brought to the attention of the reader for a proper understanding of the accounts other than as noted above.

Provisions

Provisions are recognised when the charity has a present obligation as a result of a past event, it is probable that a transfer of economic benefit will be required to settle the obligations and a reliable estimate can be made of the amount of the obligation.

12

EDINBURGH NORTH EAST DISTRICT SCOUT COUNCIL

NOTES TO THE ACCOUNTS (continued)

for the year ended 31 March 2025

2. TRUSTEE BOARD OUTLAYS

During the year £111 (2024: £Nil) was reimbursed to members of the Trustee Board for expenses incurred by them for the Board and camps. The charity has no employees.

3. INVESTMENT INCOME

INVESTMENT INCOME
Dividends and Bank interest 2025
£
34,238
34,238		 2024
£
53,690
53,690

4. EXPENDITURE ON CHARITABLE ACTIVITIES

Investment management costs
Grants payable to Groups
Blair Atholl Scout Camp
District expenses
Trustee Board outlays
Insurance
Rent
Support costs: Governance
Independent examination
 Raising
Charitable
funds
activities
£
£
7,611
-
-
41,402
-
(221)
-
1,637
-
111
-
709
-
5,250
-
2,640

7,611
51,528		 Total
2025
£
7,611
41,402
(221)
1,637
111
709
5,250
2,640
59,139		 Total
2024
£
7,350
43,012
11,189
1,264
-
674
4,813
2,765
71,067

13

EDINBURGH NORTH EAST DISTRICT SCOUT COUNCIL

NOTES TO THE ACCOUNTS (continued)

for the year ended 31 March 2025

4. EXPENDITURE ON CHARITABLE ACTIVITIES (continued)

Membership
fee grants
2025
£
ENE 1st - Wardie
2,904
ENE 3rd - Joppa
369
ENE 6th - Newhaven
2,213
ENE 7th – Trinity
3,411
ENE 11th - Broughton
2,305
ENE 14th – Craigentinny
4,241
ENE 15th- Duddingston
1,752
ENE 18th - Portobello
1,660
ENE 20th – Nile
-
ENE 64th - Stockbridge
2,397
ENE 66th - Westend
1,706
ENE 101st - Restalrig
1,660
ENE 104th – Goldenacre
2,950
ENE 154th – Abbey-Greenside
784
Pilrig - Pilrig
1,337
Link Explorers
369
Charlotte Explorers
553
Craigentinny Explorers
968
Calton Explorers
1,383
Virtual Explorers
645
33,607		 Other
grants
2025
£
505
260
495
570
425
630
410
410
400
475
400
400
505
265
355
450
255
285
300
-
7,795		 Total
2025
£
3,409
629
2,708
3,981
2,730
4,871
2,162
2,070
400
2,872
2,106
2,060
3,455
1,049
1,692
819
808
1,253
1,683
645
41,402		 Total
2024
£
3,052
1,190
2,668
4,166
3,252
4,564
2,310
2,035
-
3,086
2,614
2,035
4,027
838
1,692
1,146
901
1,122
1,697
617
43,012

14

EDINBURGH NORTH EAST DISTRICT SCOUT COUNCIL

NOTES TO THE ACCOUNTS (continued)

for the year ended 31 March 2025

5. INVESTMENTS
Market Value at 1 April 2024
Add: additions
Less: disposals
Unrealised gain
Realised gain/(losses)
Market Value at 31 March 2025
Cash held by investment manager
Investments at fair value comprised:
UK Fixed interest
UK Equities
UK Commercial Property
UK Alternatives
Overseas Fixed interest
Overseas Equities
Historic cost of investments		 2025
£
941,693
466,287
(472,480)
6,662
3,891
946,053
11,686
957,739
2025
£
125,721
148,493
45,579
99,736
99,417
427,107

946,053
943,087		 2024
£
909,901
252,911
(240,310)
23,952
(4,761)
941,693
25,445

967,138
2024
£
265,429
121,300
107,356
104,623
162.803
180,182
941,693
981,991

All investments are carried at their fair value. Investments are all in traded in quoted public markets, primarily the London Stock Exchange. The basis of fair value for quoted investments is equivalent to the market value, using the bid price. Asset sales and purchases are recognised at the date of trade at cost (that is their transaction value).

The significance of the financial instruments to the ongoing financial sustainability of the charity is considered in the financial review and investment policy and performance of the Trustee Board’s Annual Report.

The main form of financial risk faced by the charity is that of volatility in equity markets and investment markets due to wider economic conditions, the attitude of the investors to investment risk, and changes in sentiment concerning equities and within particular sectors and sub sectors, particularly as the charity is reliant on the dividend yield in part to finance its work.

15

EDINBURGH NORTH EAST DISTRICT SCOUT COUNCIL

NOTES TO THE ACCOUNTS (continued)

for the year ended 31 March 2025

5. INVESTMENTS (continued)

The charity has managed the investment risks by retaining expert advisors and operating an investment policy that provides a high degree of diversification of holdings within investment asset classes that are quoted on recognised stock exchange. The charity does not make use of derivatives and other similar complex financial instruments.

6.
DEBTORS
Amounts falling due within one year:
Prepayments & accrued income
Loans (note 7)
Amounts falling due after one year:
Loans (note 7)		 £
48,655
5,000		 2025
£
53,655
30,000
83,655		 2024
£
47,284
5,000
52,284
35,000
87,284

7. Loans

104thEdinburgh North East At
1 April
2024
Advanced
£
£
40,000
-

40,000
-		 At
31 March
Repaid
2025
£
£
(5,000)
35,000

(5,000)
35,000

The Loan for 104[th] Edinburgh North East is interest free and repayable in annual instalments of £5,000.

16

EDINBURGH NORTH EAST DISTRICT SCOUT COUNCIL

NOTES TO THE ACCOUNTS (continued)

for the year ended 31 March 2025

8. CREDITORS: amounts falling due within one year

Accruals
Grants payable
Other creditors		 2025
£
3,953
8,255
8,662
20,870		 2024
£
6,213
10,685
10,133
27,031
9.
FUNDS
At
1 April
2024
£
General Funds
1,062,573

1,062,573

Comparative:
At
1 April
2023
£
General Funds
1,057,384

1,057,384
 Income Expenditure
£
£
37,613
(59,139)

37,613
(59,139)
Income Expenditure
£
£
57,065
(71,067)

57,065
(71,067)		 At
Gains & 31 March
Losses
2025
£
£
10,553
1,051,600

10,553
1,051,600
At
Gains & 31 March
Losses
2024
£
£
19,191
1,062,573

19,191
1,062,573

10. RELATED PARTIES

The charity was controlled by the Trustee Board for the year under review. Some members of this committee are involved with the committees of the 6[th] , 64[th] , 101[st] and 104[th] Scout Groups who receive grants from this charity to fund their activities, further details of which can be found in note 4.

As noted in note 13 the Trustee Board is holding funds on behalf of the 154[th ] Scout Group, balances due to the groups are held within other creditors.

17

EDINBURGH NORTH EAST DISTRICT SCOUT COUNCIL

NOTES TO THE ACCOUNTS (continued)

for the year ended 31 March 2025

11. RECONCILIATION OF NET (EXPENDITURE) TO NET CASH FLOW FROM OPERATING ACTIVITIES

2025 2024
£ £
Net income for the year (10,973) 5,189
Adjusted for:
(Gains) on investments (10,553) (19,191)
Dividends, interest and rents from investments (34,238) (53,690)
Decrease in debtors 3,629 2,486
(Decrease)/Increase in creditors (6,161) 1,837
(58,296) (63,369)
12. ANAYSIS OF CASH AND CASH EQUIVALENTS
2025 2024
£ £
Cash in hand 31,076 35,182
Cash held within investment portfolio 11,686 25,445
42,762 60,627

13. ACTING AS AGENT

The charity acts as an agent for three of the scout groups by collecting income and making payments for associated expenses via its current account. In summary the transactions were:

154th
66th
Edinburgh
Edinburgh
Calton
North East
North East
Explorer
£
£
£
Balance due to the group at 31 March 2023
9,234
665
390
Funds transferred to the District
418
-
-
District grants
440
630
530
Expenses reimbursed
(1,254)
-
(920)

Balance due to the group at 31 March 2024
8,838
1,295
-
Funds transferred to/(from) the District
515
(1,295)
-
District grants
485
-
-
Expenses reimbursed
(1,176)
-
-

Balance due to the group at 31 March 2025
8,662
-
-		 Total
£
10,289
418
1,600
(2,174)
10,133
(780)
485
(1,176)
8,662

18

EDINBURGH NORTH EAST DISTRICT SCOUT COUNCIL

NOTES TO THE ACCOUNTS (continued)

for the year ended 31 March 2025

14. COMMITMENTS UNDER OPERATING LEASES

At 31 March 2025 the charity had total commitments for premises under non-cancellable operating leases, payable as follows:-

2025 2024
£ £
Expiring:
Within one year 1,313 1,313
Within two to five years - -
Over 5 years - -

19