Arbroath & Montrose District Scout Council The purpose of Scouting is to actively engage and support yourKJ people in their personal development, empoweriro them to make a positive contnbution to society. Annual Report and Financial Statement for the Year ending 31 March, 2025 Scottish Charity No SC026948 Juty 2025
Arbroath & Montro8e District SGout CounGII Trustees Annual Report Yearended 31st March 2025 The Board of Trustees have paSUre in presenting their report tojether wth the fin¢la1 statem•nts and the independent examinerfs report for the yearende¢ 31 Mar¢h 2025. Name & Address The Diskncvs name is Arbroath & mtroSe Dlsirict Scout CoLmuI arKI rt ma Admini8lrator be cont.3Cted ia the strt Constitution & Purpose The Sccxrt District is constituted in terms of the rul8s of the Sc(xrt ASS¢tiOn whrch 1$ a charitab body incorF(Jfaed by Rcryal Charter. The Swut COU11 ts a registered &ottish Charty- No SC026948. The purpose of Scouting is lo activety engage and SL4)POrt young people in their personal devetjpment wnpJwenr& them to make a posth.ve conlnbution to society. Govwnancè The Secxrt Councll ha•a Tta• Boanl wlth 7 Tru¥t••s as follows; (ther¢ was 1 vacanc durin ar i rustees are recrurted and app)Inted in accordance with the Policy & Rldes of the Scout As$coation A¢tivitles & Achievements owr the past 12 months - During the year the Trustees have worked hard to develop a rew 5truGture Ihal is better SUPPOrting us lo understand and manage a$$est$ and $0rC0S. We adopted an updated District Development Plan which has amkn'tious targets fcf grosrth across the ScoLrt Distnct ag well as devdoping different ways of working through the deI(¥>nnI of a Disknct websrte. Through the tr3nsform8tfJn ol seouts.ng this has led the Scout Distrrct to adopt a MO leams based approach that has been supported by the Trustees with the Creat1 of drfferenl teams. Further taigeled recrurfment of adut volunteers will be needed io fill rrent vaGanoes and also furttrr supp¢Nt xoutiTrJ across the Scout District In January 2025 our membership totalled 522 (2024 - 4601. The Increase of 62 members Is a 14Qh 9rowth. This grth main came from the establtshrnent of 4 Squirrd Dreys 8Gross the Scoth DistriGE to enen¢J our scouting delwery to young peode aged 4 & S years okl. This w0d not have been possiile wilhoul the wonderful volunteers who came forward to support Wtth the sel up of these D-eys. The D".3lnct Gontinues our programme of renevab.on of propty to further suppcrt scouting dalNery for future 9enerations. This year we have ur#Jertaken improvements lo make all laalities at Inverkeilor Scout Hall fully aecessible and planning has been undertaken for sthstsntal upgrade of the Queen Street S-OLt P,all In Montrose with fUndraisng underway. The Legacy from the late Pat Elnck CDntinues lo Jenefi.. a wide section of S¢othing in the Oisrrict and ncludes support for adult voknnteers lo atteTrJ intemabonal activits"es, towards further leaming opporiunlies arKI lo a5 actsvm.es at the Jock Neisn Ecouting Centre. Reserves Policy The Trustees believe that around six months of annual expenditure is an appropnate level Of resèrves in order lo cover the lirng differences between recapts & payments aThl to auow for any Unext8 ttems of expenditu on the upkeep of premses and to rneel utfily costs. Approved by the Trustees on 8+h July 2025 and Sign ils bèh-lf b Pay1
Arbroath & Montrose Dlstrlct Scout Councll Independent Examlnerfs Report Year ended 31 March 2025 Independent Examlnerfs Report to the Trustees of the Art)roath & Montrose District Scout Council I report on the accounts of the charty for the year ending 31 March 2025 which are set out on pages 3 to g Respective responsibilits of Trustees and Examlner The chanty's Trustees are responsible toi the weparatIC of the acctiunts in aCCordare with the ternis of the Charrties and Trustee Investment (Scotland) 2005 and tne Chanties Accounts (Scotkndl Regulations Regulatsons 2CKJ6 (as amended). The chanty Trustees consider that the auail requirement of the Regulation 1011)Id) of the 20C6 Accounts Regulatk)ns does not 4pty. It my responsibility to examine the the accounts as required under SelOn 44(1)(Cl of the Act and to state whetsr particular matters have ome to my attention. Basls of Independent examlnefs statement My examination is carried out in accordarce with the Regulation 11 of the 2006 Accounts Regulatons. An examination irlUdeS a review of tfE accounting iecords kept by the Ghaity and a Gompaiixjn of the accounts presented with those reCrds. 11 also indudes consideration of any unusual items or disclosures in the accounts and seeks explanabons from the Trustees COreming any $Lh matts. The procedures undertaken do not provhje all the evKlenGe that Wld be rqured in an audit and consequentty I do not express an audit opinion on the view given ty the aCuntS. Indepondant Examinees Statsment In the course of my examination, no rnatter has come to my atention {other disdosed below ') 11) which gives me reasonab csuse to believe tfrdt in any material re$t, the requrernents: la) to keep accounting records in aC£AYdan with SeCtn 44(1)(a) of the 2005 Ad and Regulations 4 of the 2006 Accounts Regulations (bj to prepare accounts which accord with the accounting recA)rds and comply with Regulab'on 9 of the 20[ Accounts Regulab'ons have not been met or 12) to which. in my opinn, attention should be drawn in order to enable a proper understanding of the accounts to be reached Independent Examiner Address Dated lTr 2025 Page 2
Arbroath & Montrose District Scout Council Receipts & Payments Account Year ended 31 March 2025 Total Unrestle de$onatl rnstrid8d Nots 2025 funds fijnds funds RECEIPTS Propety receipts (ind hall use donab"ons) Membership collect to pass to HQ Donations & legacies Trusts & Grants Fund-Raising Activites Sundry receipts incl gift aKI District member levy Travevlntemational Training Propety Development Business Reserve District Capital Account Trading Accounts income from sales inc bank interest Scout Shop District Activib'es Accounts incl bank interest Scout Camp District Expbrer Unit District Scout Active Support 3a 3b 3¢ 3c 3d 15,032.98 15,033 17,622.50 0.00 500.00 0.00 175.80 176 1.113.00 1.113 17.623 500 3e 3e 380.1)0 8,556.00 4.498.73 500.00 380 8,556 3,550 949 500 3.847.95 3.848 8,003.28 1,125.45 5,879.77 8.003 1.125 5.880 10 Total Receipts lindulles £2499.24 fatsltsted ftjnds ts)leded & passed on 67.235.46 17,271 31,342 18,623 PAYMENTS Property Costs Membership refund to groups Membership sent to SHQ Purchase of Equipment Printing, Postage & Stationery Sundry Expenses Management & Administrabon Costs Travel & Intemab'onal Development of Scouting Training Propety Development (Queen St Building Project) Business Bond closed and funds transferred Distrtct Capitsl Account Trading Accounts costs, purchase stk etc. Scout Shop District Activib'es Accounts Scout Camp District Explorer Unrt District Scout Active Supwt 4a 4b 16,341.19 16.341 0.00 17,622.50 499.84 6.80 89.90 76.83 0.00 17,623 500 4d 4e 4f 4f 4f 4f 4f 77 428.00 1,080.00 0.00 7,304.19 4.518 110 318 1.080 167 2,620 3,406.24 3,4( 2,676.03 1,472.70 10,619.92 2.676 1,473 10,620 10 11 Total Payments 61,624.14 21,143 19.739 20,742 Surplusl{Defi¢it) for year 5,611.32 Llabilities - the District has no outstanding liabilities The Notes on Pages 5 - 9 fonn an integral part of these accounts. Page 3
Arbroath & Montrose Dlstrlct Scout Councll Statement of Balances as of 31 March. 2025 2025 2024 Cash & Bank Balances Balan as at 31103r24 less cheques not present1 SurplusllDeficf() for the year Balance as at 31103r25 119,920.69 139,663.83 5,611.32 -19,743.14 125,532.01 119,920.69 Balances 3110312025 Bank General Iccmmuntyl Account {' £0) Bank Investrnent Accounts Propety Development Business Reserve District Capitsl Account TSB Trading & Activity Accounts Arbroath Scout Shop (- £49.59 bll fEoat) Distnct Camp (' £0) District Explorer Unit 1"£2.17) District Scout Ath've Support ("£269.521 Cash In Hand 16,878J2 13,813.70 34,678.33 42,636J1 40,500A7 46,593.91 2,234.51 1,792.80 14,L123.43 8,696.18 2,147.14 2,494.39 7,111.23 11,851.38 125,532.01 119,920.69 Total Balancos Representing Ihe folk>ing funds: District Property Development Fmd (now 8usiness Reserve) Arbroath Propety Fund D Pondemaw Dev fijnd Balance D Queen Street Proje D Capital Account TSB Kepb'e CentTr Capital FuTrY D ArtJr08th Scouting Devel¢wm8nt Trvenue Furxl D PE legacy inlamational R PE legacy D Adv trainNw £3, T82.5.' JNSG 8cb.vlty days £2,710. Non designaledlnvestmont Funds {indudes £1,267.82 PE Legacy) u rradlng & Sectlon (shop, Camp, Expl & SAS) D General alc U Total Balances Other Assets Box Van Traler Internal fittings, furnllure & equIpml iisured value of The Distr owThs camping and fflI. quiFxnent with an insud value of Shop sloGk wholesale ¥alue of £4, 72T.5Q 5,221.58 £4, 1fj2.93 37,414.73 £25, 787.90 17,005.58 £20, 160.43 7,622.00 £T, 772.50 2,899.07 £3,33T.07 6,498.50 £6,624.OQ 6,475.32 £8,699.91 25,516.31 £24,834. 75 16,878.92 £13,813.70 £125A32.01 £119,920.69 £5.72& £17,840. £6,833.CXI 3.960.LXI £34.358.00 The Dlstrlcl own8 a number ol proprtle8 and free hold, namely - 10 Pondertaw Street rt)roath SwtA Hall at an insuied value of Keptle Scouting CenlFe <twilding a1 Land) al Keptie Rd Art)math value of Queen Slreet Scoul Hall Montrose at insured vae of Inverkeilcy Scout Hall las sole Trustees) insufed ¥abJe Df £382,526.LXI £1,G,411.c%? £684.906.LXJ £135,797.00 £2.269,640.00 gr*d on th•lr b•hilf by:_
Arbroath & Montrose District Scout Council Notes to the Accounts Year ended 31 March 2025 1 Funds The Distn'ct maintsins a Sing undesignated general fund for its day to day financial transactions. A number of investments I deposit accounts for specialty designated funds and a number of trading and activty accounts 2 Trustees Remuneration & Exponse8 The Trustees dKI not receNe any remuneration during the year 2024r25 3 Genernl Account - Recelpts 2025 2024 3a Pro ments b user Grou heat, light & user Scout Group levies electricty rebate insurance (Groups. share) 6,574.26 7,237.01 14.99 2.759.26 2,499.24 hall user donats-ons Boot sale heat & Iwht 5,959.48 3,353.00 480.00 3b Membershi Subscri ons from Groups to pass to SHQ 17,622.50 13.155.50 District levy 1.113.00 951.00 3c Grants & Donations Tesco Blue Tokens 460.00 3d Fund Raisin No events 3eO er Incom International Scouting Sundries Gift (Dist) £25.80: Sale of pews £150 1.130.00 838.43 175.80 Training l Leaming Total Recei 380.00 34,824.28 30.179.19 In emal Transfer of funds From Business Reserve Gift aid Gtft Aid Cam £37.50 not income 4,016.75 637.01 10.051.43 ueen St £549.51 Ponderlaw £50. Bank Balan at 1 st nl 2024 Alc Ro al Bank of Scotland 13,813.70 17.889.21 53,291.74 58,119.83 Page 5
Arbroath & Montrose District Scout Councll Notes to the Accounts Year ended 31 March 2025 4 General Account - Payments 2025 2024 4a Pro heat and light insurances repairs and maintenance improvementgcapital projects (see note 7 on page 7) District property contribution cleanerfs wages telephonelBroadband mOtn Picture Licence 3,005.96 8,154.02 4h35.22 3.251.82 7,691.16 1,463.69 200.00 200.00 312.36 233.63 334.06 217.13 4b Membershi Subscri tion payment to Region I SHQ 2025 17,622.50 13,155.50 4c Fund Raisin No events, no costs 4d Purchase of E Misc Other grant funded ffeo Blue Tokens) ment 499.84 1,319.09 4e Prtntin Posta e & stab.one 6.80 4f Sund Ex admin costs sundries lntemats.onal scoub.ng - Development of ScJ)uting Training l Leaming nses 76.83 89.90 27.43 76.90 1,695.00 428.00 291.98 Total Pa ments 35.065.06 30,317.63 Intemal Transfer of funds To TSB AJC Gift aid to Camp alc £37.50 Queen St £549.51 Pondedaw £50 To TSB PJC Legacy P E Elnck Intemab'onal Fund Balances at 31 March 2025 Ro al Bank of Scotland 710.75 637.01 10,051.43 588.43 3,937.07 13,813.70 16.878.92 53.291.74 58,119.83 Page 6
Arbroath & Montrose District Scout Council Notes to the Accounts Year ended 31 March 2025 SPECIAL FUND ACCOUNTS 5 PROPERTY DEVELOPMENT AIC Balance as at 1 st April 2024 Recei TIF from TSB account (Arbroath Prop Fund) Donations & Grants Scout Support TIF from TSB account (PE legacy match funding) Misc - Sponsored Walk Total 2025 34,678.33 2024 25,145 83 4,727.50 5,01)0.l)o 5,000.00 3,556.00 43,234.33 34,873.33 Pa ments Property works - Queen St fire door TIF to New Business Reserve AJC Balance as at 31103r25 AIC CLOSED 1,080.00 42,154.33 195.00 34,678.33 34,873.33 43,234.33 6 BUSINESS RESERVE AIC (new account) Balaft TIF from ex Property Development AIC 3011012024 Recei Interest RBS in lieu of lost interest Donats'on {Ponderlaw) Donation (Queen Street) Sponsored Walk gift aid (Q St project) 2025 42,154.33 2024 231.98 467.24 250.00 3,000.00 549.51 46,653.06 ments Transfers To General NJC 4.016.75 Balance 31103r2025 Balance includes Queen St Bld £37,414.73,. Pondertaw £5221.58 42.636.31 46.653.06 7 DISTRICT CAprrAL ACCOUNT TSB Balances as at 1st April 2024 in bank 2025 46,593.91 2024 53,996.91 Recei Transfers Keptie Centre Fund Other income including grants (for car park) 710.75 500.00 13.988.50 47,804.66 67,985.41 ments Propety - Kepts'e Car Park £2181.60: Ponderlaw Wall & Rendering £4368 Training l Learning Legacy- Equip £40.59; Adventu £87.CKI', JNSC Days £39,. Intemats'onal £438 Ck)sing balance at bank 3113r25 6,549.60 150.00 9,727.50 604.59 40,500.47 47,804.66 11,664.00 46,593.91 67,985.41 Page 7
Arbroath & Montrose District Scout Councll Notes to the Accounts Year ended 31 March 2025 8 DISTRICT SCOUT CAMP ACCOUNT Balance as at 1 April. 2024 bank Recei Bank interest for year Camp fees Sundry income Gennan Camp - Camp fees t)onations Car boot sa Bag pack incl gift aid Ceilidh Grant Funding Misc 2025 8.696.18 2024 16,725.86 134.95 1.666.74 294.00 3,420.00 212.50 1,137.80 168.44 2.113.61 50.00 6.395.00 2.445.00 101.40 1,545.42 718.91 6.700.00 118.85 37.082.49 1,137.29 16,699.46 Pa ments Sundries (postages. equipment. etc) Camp costs Gemian Camp- Camp costs Refunds to participants Cancellations Equipment Misc Balance in bank 31103125 354.94 1,224.24 1,046.85 937.38 1,404.44 16.938.83 4,110.00 800.00 3,750.00 445.66 8.696.18 37,082.49 14,023.43 16.699.46 9 DISTRICT SCOUT ACTIVE SUPPORT Balance as at 1 April 2024 Cash in hand as at 01104124 Recei Bank interest I refijnd Marquee l Tent Hire-outs Donats'ons & receipts Christmas c2rds delivery service Other income 2025 11.581.86 269.52 2024 10,944.37 420.40 1.763.00 1,112.00 125.00 3,282.10 4.076.77 17.731.15 15.883.87 Pa men Rent & insurance Activities incl related equipment & sundry purchases International Events {Gennan camp & Blair Atholl) Donations to community groups Donation to local scouting Donation to Premises Projects Purchase of equipment & repairs Misc Supplies and Sundry Cash in hand as at 31103r25 In bank (B of S) 31103r25 615.23 602.34 61.57 1,395.00 500.00 80.00 376.91 927.27 89.40 269.52 11,581.86 15,883.87 300.00 870.44 8,000.00 387.48 269.52 6,841.71 17,731.15 Page 8
Arbroath & Montrose District Scout Council Notes to the Accounts Year ended 31 March 2025 10 ARBROATH SCOUT SHOP Balances as at 1st April 2024 2025 29.09 1,763.71 2024 29.19 2,009.62 in hand in bank Recei Sales for year Bank interest 3.872.95 2,416.54 5,665.7S 4,455.35 Pa ments Stock purchased Propety levy & insurance Sundnes (Sum Up costs) In hand (including float) 3113r25 Outstanding payment In bank 3113125 3,027.54 349.02 29.68 49.59 25.00 2.184.92 5.665.75 2,308.85 353.70 29.09 1,763.71 4,455.35 Value of stock as 31103125- Retail.. £5.489.65 Wholesale. £3.960.22 11 DISTRICT EXPLORER SCOUT UNIT Balances as at 1 st April 2024 - in bank in hand 2025 2.445.14 49.25 2024 2.474.58 17.99 Recei Programme & aclivrty receipts Sundry receipts from aclivities & fund raising Camp fees & income Unit subscriptions 142.35 308.10 219.00 456.00 3,619.84 95.00 373.00 969.00 3,929.57 ments Purchase of equipmen( neckers & badges Programme & activty costs MembershiplLevies to District Camp Costs Misc expenses Closing balan at bank 31103125 B of S Cash in hand 31103r25 13.00 520.69 614.52 265.00 59.49 2,144.97 2.17 3,619.84 188.95 501.04 596.10 100.00 49.09 2.445.14 49.25 3.929.57 12 Pat Elrick Legacy (See also Nole 7 page 7) Legacy amount Match fvnding to Qu8en Street Pffjject 23r24 Keplie Loft conversion and 8ssociat8d 23r24 Equipmenl Initialpurchases 22r23 Equipmenl 2Y24 £747.58 24r25 £40.59 Adult Intem81ion8123r24 £6 24r25 £438 Advenlure tsining days 2V24 £130. 24r25 £87 JNSC days 2Y24 £245 245 £39 Sums sbll 8V8ilable De&gnated Restricted £31,496.53 £3.937.07 -£5,C*XI. -£70,540.92 -£7.499.62 -£188.17 -£1.038.1 -£217.50 .£284.00 £7,766.32 £2.899.07 Adutt support ft) intemational events (max spend £600 peryearfor 5 yeats) AdventuTr training days (max spend £8tXI perye8rfor 5 years) JNSC days (max spend £6CQperye8rfor 5 yea) Non specific £3,782.50 £2.776.00 £1.267.82 £7, 766.32 Page 9