Trustees, Annual Report For the period Frrffi (thrt datel 10 end date s•cl￿n A R•l•r•nc• and •dmlnl•lraiion d•iail• Charly nwne I sl Stoneh8tsen Se￿1 Gfoup Other narnffi tho charty b krKY*n by Regrytered chafty number (rf any) HQ reg￿trat￿n number Charty's pmcpal address Stonehaven Scout Hall Mill ol Foresl Ro Postcode Names of the chanty truslees who manage the charty Trust•• Nam• Offlce (If any) Dates acted If not for whol• year Chai erson Lead Volunteer Treasurer Trustee Trustee Trustee 16110r2024 16110r2024 11105r2025 Grou 11105r2025 11105r2025 10 12 13 14 15 Names and addresses of adwsers (optional InformatK)n but encouraged as best pract￿e) Type of advisor Name Address 1 LT700001 (14 September 2024) Sectlon B Structur•. gov•rnanc• and managem•nt Descrptx)n of the charty's trusts Type of g0￿MIng documenl rhe Group's g0￿MIng documents are those of the The Scout AsscKgtN)n They consisl ol a Royal Charter, wh￿h In turn gNes authority to the Bye Laws of Ihe AssocBtK)n and The Polry, Organisation and Rules of The Scout AsscKgtx)n,, (e g trust deed. constrtutx)n) How the charty s constrtuted The Group ts a trust estsblished under Its rules wh£h are common to all Scouts. (e.g trusl. asscKiation, (xjmpany) Trustee selectK>n methcrfjs (e g appointed by, elected by) AddrtK)nal governance ssues (optK)nal Infomiabon but encouraged as best pract￿e) The Group Is managed by the Group Trustee Board, the members of which are the 'Charty Trustees, of the Scout Group wh￿h ts an educatK)nal charrty As charty trustees they are responsible for complying with legislatson applicable to charrtEs. ThB Includes the reg￿tratK>n, keeping proper accounts and making returns to the Charrty Commission as approprk3te. The Trustee Board consists of the Chair. Treasurer and 6 Trustees (Including 2 Ex OfficK) Trustees, and 2 CO￿pted Trustees) and meets every 3 months. Members of the Trustee Board complete Being a Scouts Trustee learning within the first 6 months of Joining the Board The Trustees are appoinled In accordance with the Policy, Organisation and Rules of The Scout AssocIat￿n You may choose to include addIt￿nal informatson. where rele￿an( about POI￿leS and procedures adopted for. a) the inductN)n and training of trustees,, b) trustee, consKleratK)n of major risks and the systems and procedures to manage them This Group Trustee Board exists to make sure the charty is well-managed, r￿kS are assessed and rn￿gated, buildings and equipment are In good working order. and everyone follows legal requirements and the organsatK)n's poI￿leS and rules Their support helps other volunteers run h￿h- qualty and safe programmes that gNes young people skdls for lrfe. 2 LT700001 (14 September 2024) S•ctlon 8 Structur•. gov•rnance and manag•ment (contlnu•d Risk and Intarnal Control (Specim•n 1) rhe Group Trustee Board has Klentsfed the major rtsks to wh￿h they belEve the Group ts e>posed, (hese have been revEwed and systems have been establshed to mrtrJate against them The main areas of concern thal been Identifed are Damage to the building, propety and equpment The Group would request the use of bU￿dIng5, property and equipment from ne￿hbOurIng Organ￿AtKjnS such as the church, community centre and other Scout Groups Sffnilar reciprocal arrangements e￿st wrth these organsatK)ns The Group has Suff￿Ent buildings and contents Insurance place to rnit￿ate against permanent loss. Injury to leaders, helpers, supporters and members. The Group through the capitalK)n fees contnbutes to the Scout Associal￿nS national accKJent Insurance polry Rsk Assessments are undertaken before all actMtEs. Reduced Income from fund ra￿ng The Group s prrnanly relRnt upon Income from subscriptK)ns and fundrasing The group does hold a reserve to ensure the contjnuty of actmties should there be a major reductK)n In fftcome. The Board could rase the ￿alue of subscnptM)ns to ncrease the Income to the group on an ongoing bass, erther temporarty or permanently ReductK)n or loss of leaders The group ts totally relgnt upon volunteers to run and administer the aCtMt￿S of the group If there was a reductK)n In the number of leaders to an unacceptable level In a part￿ular sectK)n or the group as a whole then there would ha￿ to be a contractM)n, consolidatson or closure of a sectK)n. In the worst case scenarK) the complete closure of the Group 3 Lf100001 (14 September 2024) Reductx)n of loss of members The Gioup provKles .IctMles for all young people aged 4 to 18 If there was ieductKm m rnembershp ￿ a part￿ular Bectx)n Of Ihe group .Is whole Ihen there would ha￿ to be a contr8CtK)n Lx>n>)IKlatx)n Of closure ol a sectK)n In the worsl case o£enarK) Ihe c(Nnplete closure ol Ihe Group R18k •nd Int•rnal Control (Sp•clm•n 2) T'he group has m place syslems of nlernal controls Ihal are desKJned to provKJe rnasonable assurance againsl mater￿1 mamanagemenl or loss. these Include 2 3ffJnalor￿s for all payments and a comprehensNe msur3nce polr*s to ensure lh.al nsurable rr•ks are co￿1red S•ctlon C ObJ•ctOve• and actlvltl•• Th• Purposo of Scouting Scoutsng e￿sIS to ac￿lY engage and support young people In their personal development, empowenng Ihem to make a POSrt￿ contributK)n to soc*ty Summary of the objects of the charrty sel out n ts g￿rn￿g document Th• Values of Scoutlng As Scouts we are guMJed by these ￿dIueS. , Integrfty - We act wrth Integrity, we are honesc trustworthy and loyal Respect - We have self-respect and respecl for others Caro - We support others and take care of the world m wh￿h we INe Bellef - We e￿lOre our farths, belEfs and attrtudes. Co4>peration - We make a positNe difference. we c(> operate with others and make frEnds. The Scout Method Scouting takes place when young people. n partnership wrth adults, work together based on the values of Scouting and: - enjoy what they are doing and ha￿ fun - take part In actMtEs Indoors and outdoors leam by doing - share In spirrtual reflectK)n - take responsibilty and make chores ~ undertake new and challenging actMtEs - make and INe by their Prornse Summary of the main actmbes In relabon to these objects Across all the Indmdual age group sects)ns whrh forrn the 1st Stonehaven Scout Group there ts a common obJectT to prowde fun & achEwable challenges & opportunitEs for each member to part￿iPate In & leam from the fdr*d programme of actMtEs whKh are Organ￿ed for them in a spirit of fnendship & respect for one another plus develop a mindfulness about the wider communty they're part of Thpv 2rp. pnrni Ir2npd tn niirsi Ip a Radnpwnrk nrnorammp 4 LT700001 (14 September 2024) that crynplements their abditieg & nleresls Jlrnal detads of fv (￿ec￿5 and (oplKThl mlormatM)n but encouraged as best practce) You may choo•• to nclude furthei f: ￿ ellorl a rn•d• by the G(DUP to facfilnle a safe c18an and comfortjble •nknimenl bolh ndoorj & ouldoor3 lof the 8Ktknns tn by ITWIg of fiJnd-rJswig wch ag th• annu L h1￿ Trve S•kn oipanwg regulof and '*J hoc" Hal Let3 ltx anrnplo The Pefsonal deb•t)PfT￿I gnd tranmg ol the core L ••dor3hp (eam • emcournged And iupported The dedralK)n of lh• L￿oIsh￿ leam to the wellarn of tho ￿)Ung people kn thet c•0 s exunplary The Group • eXtr8rn￿ lortunale 10 hrn wch 3n exprnced a takntod pool ol Leadern njnnng our dlffefvni fDU SecI￿n5 . grantrnak ' c£￿tr1>u￿ m* by bolunteefs . on n￿s￿￿ents Publ¢ benefrt ststwnenl The Group meets the Charity Commissx)n's Publ￿ benefit crrterh7 under both the adwancemenl of educatK)n and the ad￿anceMent of crt￿en3h￿ or communty developrnenl headin S•ctlon D Achlevem•nts and p•rformanc• Summary of the man aCh￿rnents of Ihe charty dUr￿g the year Dumg Ihe course of Ihe lasl year our young people ha￿ had mulple opportunrtm to take part kn a sKJntsanl range of educalx)nal & rEW8rdng 8ctMtEs, camps, outngs and meetkngs oflen Iher peers from olhef unts n the DstTrJ and bwnd HwJhfKJhts & successes nckjde Ihe GroupwKJe Camp Iiekl at Templars P8rk n August. Ihe tr*> lo the Panto n the Town Hal p￿5 the ChI￿lMaS Tree Sth bolh n December There has been engagement wrth sewdl drfferent organsatM)ns who. srted our young people u)ckJdng the Coastguar(I Poke Scouand, MSP'8 amongst othefS ThEy also represented the GrDUP dumg the town's Armstre Day Parade & Remembrance Day Parade whasl showed g￿al commtst ty t￿ng for & tskng part n Ihe annual Gang Show performw)ces n Aberdeen Sectlon E Flnanclal Revlew Br￿f ststement of the chantys polw on reserves Reserves Policy The Group's poI￿Y on reserves s to hold Suff￿￿nt resources to conbnue the charrtable actMtEs of the group should Income and fundrasing actMtEs fall short The Group Trustee Board consKlers thal the group should hold a sum eqU￿alent to 6 months rUnn￿g costs, circa £2500. The Group held reSe￿S of appro>Tnately £10756 against this at year end Ths ts above the le￿1 requffed for operating expenses Quantrfy and explain any des￿nat￿nS Details of any funds matenally In def￿rt 5 LT700001 (14 September 2024) £12000 personal loan and £349 17 personal loan. £12000 (crcumslarres plus steps to elrn knate) loan rn￿1e to ensure the h811 could pay mamtenance cosl. Smaller loan fof Tnrned￿te payinent of n￿>￿e Once budgetng lor 2025 s sel al Ihe nexl trustee meeting re enl lan ￿11 be ulin lace Furt1￿ fnar￿d reYe* delads ((ytx)nal nformatx)n) Ycw may choos• to v)dLKle 8ddrtK)nal ftymatKM, vthere rEle•ranC aboul . the charty8 prnc*)al sources of fund (r)cludfftg any 1undrats￿g) Inv•stm•nt Pollcy (Sp•clm•n 1) The GrDUP'S Inc(xne and Ewdrture small and as ¢x)nsequence does not ha¥e suffr*nl funds to In￿st longer-term fin￿tMents such as st(xks and shares The Group has Iherefore adopted a low rsk strategy to the strnent of rts funds All funds are held In cash U￿ng only mainstream banks or bUild￿g sOcEt￿S . h(M ewendrture has supported the key objec￿3 of the charty The Group Trustee Board regularly monhors the levels of bank balances and the Interest rates receNed to ensure the grDUP obtams maxmum fdlue and Income from ts bank￿g arrangements OccasK)nally th￿ may Invol￿ uS￿g an account that requires a per￿d of nOt￿e before funds may be wthdrawn, before doing so the Group Trustee Board consKlers the cash flow requirements ' m￿stMent polry and obJectNes, Investment Pollcy (Speclmen 2) The Group does not have Suff￿￿nt funds to In￿st In longer term investments. The Group has therefore adopted a rsk averse strategy to the investrnent of rts funds All funds are held In cash using only mainstream banks or building socEtEs Section F Other Optlonal Inforniation Plans for future perK)ds (details of any S￿nif￿ant actMtEs planned to achieve them) Plans Of key objttttw g(Jng f(Th3rd ￿ lo securB c(xrtmuuJ Iwe the gr￿rMI the Scart Hall srts to pro￿le c(￿￿nUty In lums >lwnum m￿ing plxe. Ihe & rnprmnent d the afea a the back of the Sc(xrt Hall, the ￿fUrbShrnefit of krtCh￿ fxil.ty and mrtiafves to r￿ju￿ the current warting fst backbJ wttulJty anfJYPt Je group S￿tKTh pl￿ Ihe purchae c￿pry ￿UPT￿rt a large Mess T￿1 f(x numbw purpcses A furtr￿ c*4 Jkj be to f￿ter strcx)ger relaticmships and J(ynl xtmtu a the WKI Distr￿1 ￿1, Section G, Declaration The trustees declare that they have approved the trustees, report above Signed on behalf of the charity's trustees s￿nature(S) Full name(s) P0s￿on (eg Secretary, Chair) Date 6 LT700001 (14 September 2024) 1st Stonehaven Scout Group (Charity no. SC025714) Receipts and payments account For the year from 2024 To 2025 Receipts and payments Unrestricted funds Recei Donations le acies and similar income Membershi subscri tions Less: Membershi subscri Donations Meetin Beavers closed account transfer Sub total 7674 tions aid on Nationavcoun IArealDistrict 57 123 663 -8.sl.7 , Grants Maintenenace Other rants rant Sub total ross Fundraisin Beer festival Christmas tree sale Detail 3 Other fundraisin events 2000 5436 unrestricted activities Sub total 1200 Scout hut income Hire of buildin Hire of e ui ment Other Scout hut income 3531 cam s and other events Sub total 7,487 .'oiaa Investment income Loan Buildin Socie interest Cubs closed account transfer to rou Cubs closed account transfer to cubs Sub totsl 349 2293 2,293 Total Gross Income , 33.I05J Asset and investment sales, etc. Total receipts LT700002 (October 2024) 1of3 1st Stonehaven Scout Group (Charity no. SC025714) Receipts and payments account Va par pnd date For the year from To 2025 2024 Receipts and payments Unrestricted funds Pa ents Charitable Pa Trainin Membershi Line rental Dama Electrici Insuran Hall maintenance Materials and e ui Bad es Contribution to cam Uniforms Cleaner Trans ort Other events Panthers transfer to new account Sub total ents 13 115 460 236 4,692 877 4,224 1,558 1,366 8,084 867 1,707 290 343 2293 and Gas ment costs Fundraisin ex enses Christmas tree sale Cam fire ro ect Detail 3 Other fvndraisin 2216 521 costs Sub total IL37J Total Gross Expenditure Asset and investment Durchases. etc. Total payments Net of receiDts/lDavments) Cash funds last vear end Cash funds this vear end 13 992 LT700002 (October 2024) 2of3 1st Stonehaven Scout Group (Charity no. SC025714) Receipts and payments account Arl date ear end d- For the year 2024 To 2025 Statement of assets and liabilities at the end of the vear Xst X 200Z Unrestricted funds Cash funds Unrestricted funds Restricted to intemational scoutin Restricted to cam fire ro ect The Scout Association Short Term Investrnent Servi CashlFloats 10 756 5000 1479 Totsl cash funds (ag￿ balan￿ with receipts and payments account) ok Other moneta Tax claim Debts due from the Coun Insurance claim assets /ArealDistricUGrou Sub total Investmen asse Investment ro Quoted investrnents Other investments - detail Sub total assets for ch ri detail Non moneta Bad e stock Sho stock Other stock Land and buildin Motor vehicles Scoutin Other 'sow use 25,000 ment, fumiture etc 500 Sub total Liabilities Accounts not et aid enses incurred but not invoiced Subscri tions not et aid Loan - detail Other liabilities Sub totsl Total net assets The above receipts and payments account and statement of assets and liabilities were approved by the Trustees on 1110512025 and slgned on thelr behalf by nature Print Name Lf700002 (October 2024) 3of3 ## **Independent examiner’s report to the trustees of 1[st] Stonehaven Scout Group** I report on the accounts of the charity for the year ended 2025 which are set out on pages 1 to 15 ## **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) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees consider that the audit requirement of Regulation 10(1) (a) to (c) of the 2006 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 2006 Accounts Regulations. 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. ## **Independent examiner’s statement** In the course of my examination, no matter has come to my attention 1. which gives me reasonable cause to believe that in any material respect the requirements: - to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations - to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts 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. Public