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2025-03-31-accounts

Western Isles District Scout Council

Annual Report and Financial Statements for the year ended 31 March 2025

Scottish Charity: SC021124 Registered Address:

Constitution and Purpose:

The Western Isles District Scout Council is constituted in terms of the Rules of the Scout Association, which is a charitable body incorporated by Royal Charter.

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 guided by adult leadership.

Trustees:

Activities and Achievements:

During the year the Western Isles District Scout Council has supported the delivery of Scouting in the Western Isles in three Scout Groups (1[st ] Point, 2[nd ] Stornoway and 1[st ] Laxdale) a District Explorer Scout Unit and a District Network Scout unit.

Following a review of the ownership and control of the Scout Hall, the results of the Scout Hall Committee are now included within the results of the charity, as a restricted fund.

The accounts for the year are flattered by the receipt of grants towards the replacement of the Scout Hall Roof. Income exceeded expediture by £40,884 overall, although unrestricted general funds suffered a deficit of £97 for the year.

Signed on behalf of Western Isles District Scout Council by:

24 December 2025

Date

Western Isles District Scout Council Registered Scottish Charity Number SC021124 Accounts for the year ended 31 March 2025

Western Isles District Scout Council
Registered Scottish Charity Number SC021124
Accounts for the year ended 31 March 2025
RECEIPTS
Membership subscriptions received
Members subs received in arrears - 1st Laxdale Beavers
Sub Total Subscriptions
Grants received
Donation - O'Mac
District Camp - subs
Donation
Burns Night
Amazon & sumup - Donations
Hall Committee Grants & Rent
Scout hall committee opening donation
Hall rental & hires
100 club subs
Hall Grants received
Hall Grant - CnES
Hall - bank interest received
Sub Total Other Receipts
Total Receipts
PAYMENTS
Membership Subscriptions
Sport Council
Licence
District Equipment Insurance
District Camp costs
Explorer Belt Costs
Training
Hall committee rent payment
Fuel
Burns night expenses
Camp Activities
Food
Hall Committee Grant and Rent
Grant funded equipment
Hall insurance
Hall heat and light
Hall repairs - guttering
Hall broadband
Total Payments
Surplus / (Deficit) for the year
Funds Transfers - general camp balances
Surplus / Deficit for the year
2024/25
2023/24
£
£
£
£
£
Unrestricted
Restricted
Restricted
Total
Total
General
Hall
Committee
Camps and
Sundries
4,315.00
0.00
0.00
4,315.00
4,950.00
0.00
0.00
0.00
0.00
440.00
4,315.00
0.00
0.00
4,315.00
5,390.00
0.00
0.00
31,000.00
31,000.00
4,700.00
0.00
0.00
0.00
0.00
500.00
2,814.00
0.00
0.00
2,814.00
1,755.00
10.00
0.00
0.00
10.00
0.00
0.00
0.00
0.00
0.00
101.00
0.00
0.00
0.00
0.00
16.35
560.00
0.00
0.00
560.00
358.00
0.00
5,558.21
0.00
5,558.21
0.00
0.00
10,663.00
0.00
10,663.00
0.00
0.00
160.00
0.00
160.00
0.00
0.00
7,000.00
0.00
7,000.00
0.00
0.00
350.00
0.00
350.00
0.00
0.00
35.74
0.00
35.74
0.00
3,384.00
23,766.95
31,000.00
58,150.95
7,430.35
7,699.00
23,766.95
31,000.00
62,465.95
12,820.35
(5,383.50)
0.00
0.00
(5,383.50)
(5,353.50)
(40.00)
0.00
0.00
(40.00)
(40.00)
(153.53)
0.00
0.00
(153.53)
(142.69)
(293.00)
0.00
0.00
(293.00)
(413.28)
0.00
0.00
0.00
0.00
(1,122.59)
0.00
0.00
(1,000.00)
(1,000.00)
0.00
(80.00)
0.00
0.00
(80.00)
0.00
0.00
0.00
(85.00)
(85.00)
(358.00)
(19.00)
0.00
0.00
(19.00)
0.00
0.00
0.00
0.00
0.00
(26.64)
(1,003.45)
0.00
0.00
(1,003.45)
0.00
(263.19)
0.00
0.00
(263.19)
0.00
(560.00)
0.00
0.00
(560.00)
0.00
0.00
0.00
0.00
0.00
3,932.36
0.00
(1,353.64)
0.00
(1,353.64)
0.00
0.00
(10,180.90)
0.00
(10,180.90)
0.00
0.00
(609.35)
0.00
(609.35)
0.00
0.00
(557.02)
0.00
(557.02)
0.00
(7,795.67)
(12,700.91)
(1,085.00)
(21,581.58)
(3,524.34)
(96.67)
11,066.04
29,915.00
40,884.37
1,431.29
0.00
0.00
0.00
0.00
0.00
(96.67)
11,066.04
29,915.00
40,884.37
1,431.29

Western Isles District Scout Council Registered Scottish Charity Number SC021124 Accounts for the year ended 31 March 2025

STATEMENT OF BALANCES
Balances as at 1 April 2024
Clydesdale Bank Current Account
Clydesdale Bank CAMP Account
Bank of Scotland Scout Hall
Surplus / (Deficit) for the year
Balance as at 31 March 2025
Represented by:
Clydesdale Bank Current Account
Clydesdale Bank CAMP Account
Bank of Scotland Scout Hall
Balance as at 31 March 2025
2024/25
2023/24
£
£
£
£
Unrestricted
Restricted
Restricted
Total
Total
General
Hall Committee
Camp & Sundries
1,985.95
0.00
0.00
1,985.95
1,274.48
1,699.37
0.00
2,590.94
4,290.31
3,570.49
0.00
0.00
0.00
0.00
0.00
3,685.32
0.00
2,590.94
6,276.26
4,844.97
(96.67)
11,066.04
29,915.00
40,884.37
1,431.29
3,588.65
11,066.04
32,505.94
47,160.63
6,276.26
1,985.95
0.00
30,093.97
32,079.92
1,985.95
1,602.70
0.00
2,411.97
4,014.67
4,290.31
0.00
11,066.04
0.00
11,066.04
0.00
3,588.65
11,066.04
32,505.94
47,160.63
6,276.26
NOTES
1
Subscriptions collected and paid over
(included within membership subscriptions received on the SOFA)
2
GRANTS RECEIVED
CNES - Crown Estate Fund
L&H SC
NHS WI
Restricted - hall
Stornoway Trust
Restricted - hall
CnES - Hall per capita grant
Restricted - hall
2024/25
2023/24
£
£
5,383.50
5,353.50
5,383.50
5,353.50
2024/25
2023/24
-
4,000.00
-
700.00
31,000.00
-
7,000.00
-
350.00
-
38,350.00
4,700.00

Signed on behalf of Western Isles District Scout Council by:

24 December 2025

Independent Examiner's Report Registered Scottish Charity Number SC021124 I report on the accounts of the Western Isles District Scout Council for the year ended 31 March 2025. Respective responsibilities of Trustees and 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) Att 2005 and Charities Accounts (Scotland) Regulations 2006. The charity trustees consider that the audit requirement of regulation 10(I)(d) 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 Statement My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. 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 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. In the course of my examination. no matter has come to my attention which gives me reasonable cause to believe that in any material respect the requirements to keep accounting records in accordance with Sertion 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and to prepare accounts which accord with the accounting records and comply with regulation g of the 2006 Accounts Regulations have not been met, or 2. to which, in my opinion, attention shouldbe drawn in order to enable a proper understanding of the accounts to be reached. Institute of Chartered Accountants of Scotland Mann Judd Gordon Chartered Accountants Isle of Lewis HSI 2JF Date: 24 December 2025