Craigalmond District Scout Council
Annual Report & Financial Statements
for the
Year ended 31 March 2025
craigalmondscouts.org
Craigalmond District Scout Council - Scottish Charity No SC027398
Craigalmond District Scout Council Trustees' Annual Report Year ended 31 March 2025
The District Executive Committee have pleasure in presenting their report together with the financial statements and the independent examiner's report for the year ended 31 March 2025.
Name & Address
The District's name, registered with OSCR, is Craigalmond District Scout Council and it may be contacted at
,
.
Constitution & Purpose
The District Scout Council is constituted in terms of the rules of The Scout Association, which is a charitable body incorporated by Royal Charter. The District is a registered Scottish Charity - No SC027398
Scouting exists to actively engage and support young people in their personal development, empowering them to make a positive contribution to society. Scouting takes place when young people, in partnership with adults, work together based on the values of Scouting and:
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l enjoy what they are doing and have fun;
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l take part in activities indoors and outdoors;
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l learn by doing;
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l share in spiritual reflection;
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l take responsibility and make choices;
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l undertake new and challenging activities;
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l make and live by their Promise.
| l make an |
d live by the | ir Promise. | ||
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| During | As at 20 | |||
| Trustees | the year | September 2025 | ||
| District Chair | | | ||
| District Lead Volunteer | | | ||
| Elected (District Secretary) | | | ||
| ur | Elected (District Treasurer) | | | |
| Elected (retired as trustee 6/11/2024) | | |||
| Elected | | | ||
| Elected | | | ||
| Elected | | | ||
| Elected | | | ||
| Elected (retired as trustee 6/11/2024) | | |||
| Elected | | |
Trustees are recruited and appointed in accordance with the Policy, Organisation & Rules ("POR") of the Scout Association.
Activities & Achievements
During the year the District has provided support to Scout Groups and Explorer Scout Units, and undertaken District administration.
Reserves Policy
The Trustees consider that around 24 months of annual expenditure is an appropriate level of reserves in order to cover the timing differences between receipts and payments and to allow for any unexpected expenditure.
The "core" expenditure of the District (excluding DofE and Fundraising costs) is around £5,000 per year, and the balance in the main bank account is around £20,000, therefore the District Executive consider that appropriate expenditure can exceed income in future years until reserves fall to this target level.
Approved by the District Trustees on 20 September 2025 and signed on its behalf by :-
Craigalmond District Scout Council Independent Examiner's Report Year ended 31 March 2025
Independent Examiner's Report to the Trustees of the Craigalmond District Scout Council
I report on the financial statements of the Craigalmond District Scout Council ("the District") for the year ended 31 March 2025 which are set out on pages 3 to 5.
This report is made solely to the charity’s trustees, as a body, in accordance with section 44 (1) (c) of the Charities and Trustee Investment (Scotland) Act 2005. My examination has been undertaken so that I might state to the charity’s trustees those matters I am required to state to them in an independent examiner’s report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body, for my examination, for this report, or for the opinions I have formed.
Respective responsibilities of Trustees and Examiner
The District's Trustees are responsible for the preparation of the accounts in accordance with the Charities and Trustee Investment (Scotland) Act 2005 ("the Act") and the Charities Accounts (Scotland) Regulations 2006 ("the Regulations"). The District's Trustees consider that the audit requirement of Regulation 10 (1) (d) 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 District and a comparison of the accounts presented with the 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:-
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(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
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to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or
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(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Date - 22 September 2025
Craigalmond District Scout Council Statement of Balances as at 31 March 2025
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31/03/2025 31/03/2024
£ £
Cash & bank balances (unrestricted)
Balance as at 1 April 29,706 27,048
Surplus / (deficit) for the year 14,463 2,658
Balance as at 31 March 44,169 29,706
Bank current accounts 44,169 29,706
Cash in hand - -
44,169 29,706
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Other Assets
None
Liabilities
None
The notes on page 5 form an integral part of these accounts.
Approved by the District Trustees on 20 September 2025 and signed on its behalf by:-
Craigalmond District Scout Council Receipts and Payments account Year ended 31 March 2025
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Year ended 31 March 2025 Year Year
ended ended
Note 31/03/2025 31/03/2024
£ £
RECEIPTS
District Events 580 504
District Membership subscriptions (see note 3) 6,370 (58)
Badge Sales 496 218
Duke of Edinburgh's Award expedition fees received 2,501 3,761
National events (Blair Atholl) 300 4,650
Young Leaders 135
Donations 300 29
Fundraising events 26,724 12,324
Total receipts 37,406 21,428
PAYMENTS
Grants / support to groups / units 1,550 750
Admin and Website 720 303
Training costs 99 431
Badge purchases 518 240
Duke of Edinburgh's Award registrations 28
Duke of Edinburgh's Award expedition costs 2,541 1,726
Young Leaders 261
Network 18
District events 396 390
National events (Blair Atholl) 3,426 1,923
Blair Atholl equipment purchase 1,467 3,287
Grants from fundraising 11,947 8,998
Supporting adults 694
Total Payments 22,943 18,770
Surplus/(deficit) for the year 14,463 2,658
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The notes on page 5 form an integral part of these accounts.
The accounts are prepared on a cash basis, as a result, related income and expenditure may be shown in different financial years.
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Craigalmond District Scout Council
Notes to the Accounts
Year ended 31 March 2025 Year Year
ended ended
31/03/2025 31/03/2024
£ £
1 Funds
The District maintains a single undesignated general fund for all its financial
transactions.
2 Trustees Remuneration & Expenses
The Trustees did not receive any remuneration during the period (2023/24: Nil).
The Trustees did not receive any expenses during the period (2023/24: Nil).
3 Annual Membership Subscriptions
Paid by Groups and Units to Craigalmond District Scout Council 85,446 71,776
Less: paid onwards to South East Scotland Region (79,076) (71,834)
Net amount (paid) / retained by District 6,370 (58)
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During 2024-25 the District also received delayed payments from groups for previous years subscriptions, as a result the amounts received exceed the amounts paid to Region, by more than the normal amount for a single year.
The amount retained by the District for 2024-25 was £2,984 (which is £2 for each of the 1,492 youth members in the District as at January 2025.
| 4 Fundraising Income Ride to the Sun events |
26,724 12,324 26,724 12,324 |
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