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 p￿aSUre 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 & m￿troSe Dlsirict Scout CoLmuI arKI rt ma Admini8lrator be cont.3Cted ia the ￿str￿t 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 COU￿11 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 T￿ta• 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 ￿$0￿rC0S. 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 de￿I(¥>n￿nI 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 furttr￿r 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 gr￿th 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 w0￿d 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 fUndrais￿ng 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 a￿5 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 lirn￿g differences between recapts & payments aThl to auow for any Unex￿t8￿ 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 responsibilit*s of Trustees and Examlner The chanty's Trustees are responsible toi the weparatIC￿ of the acctiunts in aCCordar￿e 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 Se￿lOn 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 ir￿lUdeS a review of tfE accounting iecords kept by the Ghaity and a Gompaiixjn of the accounts presented with those reC￿rds. 11 also indudes consideration of any unusual items or disclosures in the accounts and seeks explanabons from the Trustees COr￿eming any $L￿h matt￿s. The procedures undertaken do not provhje all the evKlenGe that W￿ld be rqured in an audit and consequentty I do not express an audit opinion on the view given ty the aC￿untS. Indepondant Examinees Statsment In the course of my examination, no rnatter has come to my atention {other disdosed below ') 11) which gives me reasonab￿ csuse to believe tfrdt in any material re$￿t, the requrernents: la) to keep accounting records in aC£AYdan￿ with SeCt￿n 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 opin￿n, attention should be drawn in order to enable a proper understanding of the accounts to be reached Independent Examiner Address Dated l*Tr 2025 Page 2 Arbroath & Montrose District Scout Council Receipts & Payments Account Year ended 31 March 2025 Total Unrest￿le￿ de$onat￿l 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 st￿k 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 present￿1 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 & equIpm￿l iisured value of The Distr￿ owThs camping and fflI￿. quiFxnent with an insu￿d 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