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**<br>**Summary of the main**<br>**activities**<br>**in relation to these objects**|Scouting (The Scouts) in the UK is organised through The Scout Association. Our<br>purpose is to actively engage and support young people in their personal<br>development, empowering them to make a positive contribution to society.<br>The Scout Association’s method of meeting the purpose of Scouting is through a<br>balanced program.|
|---|---|
||The program is everything we do as Scouts – it includes the activity badges,<br>challenge badges and awards. This program is planned by the section leadership<br>teams in partnership with young people and provides a framework for the progression<br>of informal learning, events and activities that covers everything that young people<br>take part in from the ages of 4 to 25. The program is flexible and has room to adapt<br>and accommodate the needs of the individuals in the section.<br>The balanced program for all sections is based around three main themes: outdoor<br>and adventure, world, and skills. In each section a range of badges and awards<br>support all aspects of Scouting, including the main themes: leadership, teamwork, and<br>personal development and through six tailored programme zones: community, global,<br>beliefs and attitudes, outdoor and adventure, creative expression and fit for life. The<br>programme is delivered in a balanced way that incorporates elements from each<br>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 we￿e 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
be￿een 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 ReSe￿e Account has set £2600 as all emergency fi￿d 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 f￿anciallY with a
total bank balance at £35,661 at the end of the f￿ancIal 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
Si￿lficallt 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 eXarnine￿S 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 char￿eS 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 caff1￿4 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 W￿d3 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 am￿￿1 pad to Ci•tiKt Tr•a•urw
Fundr818kng R￿[pt$
Don*tr'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.
ap*1 in accordance wilh irfornx71ion andexp1anal1o￿ given to me. Ihe Receims and Paypnents acccwnl and the
st￿en￿nI 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