APPENDIX 1 OSCR Period start date Month Year 04 2024 Period end date Month Year 03 2025 Da 31 From 01 To Scotlish char Regulator Office of the Scottish Charity Regulator Reference and administration details Charity name Other names charity is known by Registered charity number Charity's principal address 181h Invemess (Muirtown) Scout Group 18th IMSG SC 028352 Ex Naval Auxiliary Building Muirtown Lochs Clachnaharry Road Invemess Postcode IV3 8LS Names of the charity trustees on date of approval of Trustees. Annual Report Trustee name Office (if any) Dates acted if not for whole year Name of person (or body) entitled to appoint trustee (if any) Group AGM Group AGM Group AGM Group AGM Group AGM Group AGM Group AGM Chair Treasurer 10 11 12
APPENDIX 1 Reference and administration details Names of all other charity trustees during the period, if any. (for example, those who resigned part way through the financial period) Name Dates acted if not for whole year resigned 0310412025 Barry Overstreet Structure, governance and management Type of governing document The group has a constitution and abides by the rules and regulations of The Scout Association of the United Kingdom. htts)s:Ilwww.scouts.org.ukl Trustee recruitment and appointment Trustees are recruited and appointed from attendees at the Group AGM. Their appointments are approved by the AGM. Trustees are required to undergo online safeguard training by the Scout Association. Objectives and activities
| Charitable purposes Summary of the main activities in relation to these objects |
Scouting (The Scouts) in the UK is organised through The Scout Association. Our purpose is to actively engage and support young people in their personal development, empowering them to make a positive contribution to society. The Scout Association’s method of meeting the purpose of Scouting is through a balanced program. |
|---|---|
| The program is everything we do as Scouts – it includes the activity badges, challenge badges and awards. This program is planned by the section leadership teams in partnership with young people and provides a framework for the progression of informal learning, events and activities that covers everything that young people take part in from the ages of 4 to 25. The program is flexible and has room to adapt and accommodate the needs of the individuals in the section. The balanced program for all sections is based around three main themes: outdoor and adventure, world, and skills. In each section a range of badges and awards support all aspects of Scouting, including the main themes: leadership, teamwork, and personal development and through six tailored programme zones: community, global, beliefs and attitudes, outdoor and adventure, creative expression and fit for life. The programme is delivered in a balanced way that incorporates elements from each theme, to offer young people the most interesting and diverse experience. |
3
APPENDIX 1 Achievements and performance Summary of the main achievements of the charity during the financial period I hope this message finds you well. I'm pleased to share with you a summary of our year at the RN Sea Scouts and cubs. highlighting the various activities and accomplishments wee enjoyed together. This year has been quite busy for the Cubs and Sea Scouts, with a variety of meetings and events that engaged our young members and fostered their development. Throughout the year, the group participated in numerous land and water activities. Notably, several sessions were dedicated to both land4)ased activities and crafts. Our Cub section has also had a great year. running multiple activities both on and off the water. and having lots of fun. This provided opportunities for the younger section to learn essential skills while enjoying time together. The cub section engaged in important skill development activities, such as fire safety first aid local thowledge road safety water activity badge work Among the highlights for the Sea Scouts were our water activities, which included a series of fun and educational sessions. The first night on water was a memorable experience for the scouts, offering the opportunity to enhance their confidence and skills, fire safety, and food hygiene. Events like the Halloween activities and the night hike added an element of excitement. while joint evenings like Up Helly Aa facilttated engagement with other groups. The past year also saw multiple signfficant events. Our participation in Remembrance Day. along with the Patrol Leader Development Residential, fostered leadership skills among the scouts. Pool sessions were regularly scheduled, providing a controlled environment for learning water safety and kayaking techniques. A notable experience was our visit to the Dalcross coastguard station. which provided valuable insights into water safety and emergency response. The Santa's Elves activities involved scouts assisting in the local rotary club, demonstrating their spirit of service. The recent Invemess Monopoly Run event was particularly exciting, encouraging teamwork and strategic thinking among the scouls. The Bothy camp and the Orkney trip were additional highlights of adventurous leaming experiences, enriching the scouts. understanding of teamwork and outdoor skills. This year, we were particularly proud to see receive the Silver Acom Award, recognising his exceptional contributions to scou Ing and the impact he has made on the lives of our young members. His dedication and commttment have truly been inspiring. Throughout the year. we are thankful for all leaders, both old and new, whose dedication and support have greatly enriched our group. They have contributed their time and skills to ensure that our scouts have meaningful experiences. As we reflect on this productive year. it's a good opportunty to express our gratttude to the children for their enthusiasm and participation. making each session and event enjoyable. Likewise, we extend our thanks to the parents who have continually supported our efforts and to the many volunteers behind the scenes who keep everything running smoothly. Looking ahead, we remain hopeful for another engaging year of scouting, encouraging all families to stay involved. Your continued support makes all the difference in nurturing the skills and confidence of our young scouts.
Financial review Brief statement of the charity's policy on reserves The Trustees believe that around three months of annual expenditure is an appropriate level of reserves in order to cover timing differences beeen receipts and payments and to allow for any unexpected items of expendtture on the Scout Building. { £2600 is set aside for this purpose.} The reserve account is also used as a savings account as it is the only account that pays interest. The reserve at the end of the financial year 2024 2025 stood at £17,698.44. Details of any deficit None. Donated facilities and services (if any) The Scout Hall and surrounding grounds belong to Scottish Canals for which we pay no rent or leasing fee. th 18 IMSG Treasurer's Reports 2024 2025 The Group operates 3 bank accounts with the Royal Bank of Scotland and one expense card STRIPE. The Group account is 0 nrain working account. The Cruiser Account is owned by us but operates with 1ST Avoch alld the 1st Foffes Scout Groups to and operate the crniser Scout About and some other smaller boats. This is to share use and operating costs of the Cruiser. The ReSee Account has set £2600 as all emergency fid for operating bills but now also acts as a savings accoullt as it is tbe only Olle of out accounts that pays interest. All accounts are operated on a digital basis althoiigb cheqiie books are beld. STRIPE is an expense card operated tbrough Online Scout jnanager. We bave 2 cards only, help by the Scout and Cub leaders for operational and equipment purchases. Receipts 'e kept with digitAI copies uploaded for later aiidit. The TTeasurer will iipload money to these cards when required. A you call see from our ballk balance as of March 2025, the Group was in a health position fanciallY with a total bank balance at £35,661 at the end of the fancIal year. Thal was comprised of Group Scout Accollnt. Cmiser Account Reserve Account Stripe Expense Card £ 6826.33 £ 10.208.02 £ 17,717.23 £ 909.87 Income has been healthy with iotal receipts of £ 27,979.81 Silficallt income is detailed below but it should be emphasised that all donations to the gtoup are valued alld greatly appreciated. Sometimes the most 0dest donation is the most generous.
Donations at £ 16689.42 Providing safety boat at events £ 8450 Culloden Rotary £ 1700 Highland Construction Dinner £ 5000 Events ( Full & Half marathon) £ 550 Other sources £ 989.42
Subscriptions £ 6170.72 Fundraising £ 1460 ( Charleston Gala Burger Stall ) RN Grant £ 2500 Payments at £ 15,742.39 These do not include the £1785.00 capitation which is paid to the Scout Association for each Youth member of the Group. Significant payments are:
Upkeep of boats Morring fees, maintenance and electricity £ 4110.85 Activity Costs £ 3467.42 Purchase of Equipment £ 2816.25 ( largely paid for on our STRIPE expenses card. ) Insurance Premiums £ 2,427.56 ( Boats and Building contents ) Uniform and badges £ 1.145.03 Surplus for the Year £12,237.42 This represents an increase from last year’s £8971.45 which is in the main due to the donation from HCPD.
In accordance with Scout Association regulations, I shall stop being Treasurer as I have been Treasurer for over 3 years. My resignation will take effect on 31[st] of December to allow a smooth handover to the new Treasurer.
Pete Kelly, Treasurer 18[th] Inverness (Muirtown) Scout Group. 27[th] November, 2025
6
APPENDIX 1 other optional information Declaration The trustees declare that they have approved the trustees, report above. Signed on behalf of the chaiity's trustees Signature(s) OSCR will accept digital or typed slgnatures Full name{s) Position (e.g. Chair) Date November 27th. 2025. November 27th. 2025
APPENDIX 3 OSCR Scollsh Chdriiy Re2ukior Independent eXarnineS report on the accounts R•port to th• Charity name tru8teeslmambern of 18th Inverness (Muirtown) Scout Group Registsred charity SC 028352 number On the accounts of the charity for the period Period start date Period end date Day_ Monlh Yeer Year 01 2024 to 31 03 2025 Set out on pages Irerneth to indud8 the p89B Respectlve The charity's trustees are responsible for tha prepafation of the accounts in accordance responsibilities of with the tem$ of Ihe chareS and Tnjstee Investment (Scotland) 21)J5 Act and the trustses and examiner Charities Accounts (Scotland) Regulations 2006 {as amended) The chatity trustees conskjer that Ihe aud* requirement of RegulatK)n 10(1) (d) of the Accounts Regulations d{ not apply. It is my iesponsibilily to exanine the accounts as required under section 44(1) (G) of Act and to state whether particular matters have come to my attention. Ba818 of Indopondont My examinatp)n is caff14 out in accordanR with Regulation 11 of the 2006 Accounts •xaminorf8 stat•mgnt Regulaliorts. An examination indudes a VIeW of the accounting records kept by the charity and a comparison accounts presented with th08e records. It also includes consideration of any unuaual items or di8closures in the accounts arKI Seeks explanations from Ihe trustees concerning any such matters. The procedures undertaken do not provide all the evKlence that would ba required in an audit and, consequenlly. I do not 8xpress an audit opinion on the viow given by tho accounts. Ind•wid•nt •x•rnln•rf• In the courne of my examination, no matter has cowE to my attention [other than that •lat•m•nt di3dosed on the attach page which gives me reasonable cause to believe that in any material resp8Ct the requiremont8: to keep accounting reo)rds li acc£Irdan wilh Secti¢ 44(1) la) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and to prepare accounts which COrd wrth the acc()unts'ng re(x)rds and (x)mply with Regulation 9 of the 2006 Accounts Regulations have not been mel. OT 2. to which, in my opinion, attention should be drawn in order to enable a proper e reached. Date: Jk.IiiI25 Signer: Name: Ro1ov•nt profèssional qualification{8) or body (If any): Address: 'Please del8te the w(Yd8 in Ihe brackels rfthw do not apply. Iflhe Wd3 do apply. set out those matters wthi¢h have conp to your attention on th folloMng page. . OSCR will accept dyital or typed svJnatures
APPENDIX 3 Disclosure section Only (x)mplete rf the examiner needs to highlight material problems. Givo horn brief details of any Itoms that th• examlner wSshe• to dl8cIo80
Copy of Group Scout 8ccounts - 24-25 PK, Consdldated Final Ac & Notos 18th Invom•M (PAwlrtown) Scout Gr A¢eounts tor p•rioa i Aprll 2024 - 31 March 2025 Nots• 202412025 2023r2024 Recel £6,170.T2 £1,785.iXI £4.385.72 £2.714.81 £1.480. £16,889.42 £2.W.(X) £110.64 £4,694.12 £1,820.00 £2.87&12 £4.229.18 £2.075.82 £11,338 34 £9.510 00 £21&33 1088 am1 pad to Ci•tiKt Tr•a•urw Fundr818kng R[pt$ Dontr'oni Grgnts £000 £1.027.00 £119.22 £17,486 55 £27.979.81 £31.27Z79 Pa Upkeep of tK)ats Ront of Premises £4,110.05 £0. £3.467 42 £0. £5.820.46 £O.LX) £2.545 69 £100.00 £2.81625 £849.35 £10281.48 £397 08 £200.19 £2,356.09 £227.35 Fu £877.73 £2.427.56 £1,145.03 £49.ty) £0. £23.838 SS É16.742.39 £12.2J7.42 É22.301.34 .•71A6 I)01• at rtalyo¥ Surplu&lDefril foryear Tatsl ••••ts at •nd of )Ar £23.424.04 £12,237,42 £38.661.46 £14,452.59 £8,971.45 £23N24.04 R•pr•Mnt•d b•l•ne•• 10 £35.661.46 £23.4X04 Independent Examlnerf8 Report I have examtned theforegoing accoW and ihe Gr(m,Onelal record¥. To the besl oj ry knowledge andbelief. ap1 in accordance wilh irfornx71ion andexp1anal1o given to me. Ihe Receims and Paypnents acccwnl and the stennI ofBalance3 have been properlyprep3redfrom the records ofihe Group. and ar* in agreement with thÉse Tc¢or¢lT audconiply wtth the Canslithtion of the Group and ¢he Charities Accounts (Scotland) R¢gulations 2006. (signed) (date) 10