PAISLEY SEA CADET UNIT
T.S. PAISLEY GRENVILLE SCC CHARITY NUMBER SC 030425 ANNUAL ACCOUNTS
YEAR TO 5 APRIL 2025
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| Page | |
|---|---|
| Commanding officers report | 4-6 |
| Trustees Report | 7-9 |
| Receipts and payments | |
| account | 10 |
| Statement ofbalances | 11 |
| Notes to the | |
| accounts | 12-13 |
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Charity details:
Charity Number
Bank
$C030425
Bank of Scotland The Cross Paisley
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Paisley Sea Cadets Commanding Officers Report 24/25
Over the past year, Paisley Sea Cadets has remained steadfast in its mission to provide a challenging, rewarding, and inclusive Cadet Experience. Now in my second year as Officer in Charge, | have been proud to lead a dedicated team of volunteers and cadets as we continue to build on the strong legacy of those who came before us. Throughout this me, we have seen continued growth, renewed enthusiasm, and a deeper integra on with our local community. Looking ahead, | remain committed to modernising and improving the unit, ensuring that we remain forward-thinking, inclusive, and well equipped to meet the evolving needs of our cadets and volunteers.
Cadet Development and Achievement
This year, we were proud to promote several cadets through the ranks, including advancements to Leading Cadet. These achievements reflect the strength of our internal training pathways and the high standards to which our young people aspire.
Cadets enthusiastically embraced a range of development opportunities, attending band training weekends, Duke of Edinburgh expedition courses, and the Northern Area Summer Camp. These experiences allowed cadets to broaden their skills, build confidence, and engage with peers from across the wider Sea Cadet community.
A highlight of the year was the Unit’s Summer Activity Week, which was exceptionally well a ended and thoroughly enjoyed by both cadets and volunteers. The week featured a diverse programme including on-the-water training, a visit to Stirling Castle, and an indoor climbing session offering cadets the chance to develop teamwork and practical skills in a fun and supportive environment. The unit also welcomed 12 new cadets this year, with consistently strong retention rates a clear indica on of the lasting value and positive impact of the Sea Cadet Experience.
Community Engagement and Events
Community engagement continues to be a cornerstone of the Paisley Sea Cadets experience. Once again, the unit proudly participated in the Remembrance Sunday Parade in Paisley town centre, an important occasion to honour the fallen and reaffirm our deep es to the Royal Navy and wider Armed Forces community.
A particular highlight this year was the celebration of the Unit’s 85th anniversary a remarkable milestone that reflects our enduring presence and impact in the local area. This occasion was commemorated during our Annual Awards Evening, which proved to be a tremendous success. The event recognised the dedication, growth, and achievements of our cadets, while also celebrating the shared commitment of our volunteers and supporters who make our continued success possible.
In addition to these key events, the unit also enjoyed a trip to Ayr for the Festival of Flight Day in September, where cadets experienced an exciting programme of aviation displays and military engagement activities. The event offered a unique insight into the world of avia on and the wider Armed Forces, further broadening cadets’ horizons.
The unit was also proud to represent at Armed Forces Day, held at the TA Centre in Paisley. This event provided a fantastic opportunity for cadets to engage with the public, showcase their skills, and celebrate the contributions of service personnel past and present.
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Boating and Afloat Training
This year, we achieved an average of 43 hours of boating per cadet, significantly surpassing the national target of 30 hours. This is a clear testament to the strength of our afloat training programme and the commitment of both our cadets and volunteers. On-water training remains a cornerstone of the Paisley Sea Cadets experience. The Pico dinghies continue to serve as an ideal platform for introducing our newer cadets to sailing, while the RS Quests remain a firm favourite among our more experienced cadets, enabling them to refine and expand their skills. Once again, our unit proudly fielded a team at the National Sailing Regatta, competing in both the Zest and Questclasses, a fantastic opportunity to showcase our cadets’ abilities on a national stage.
Following the loss of two powerboats last year, the unit successfully acquired a second-hand RIB, allowing us to continue delivering powerboat training. Efforts are still underway to secure funding for an additional vessel to fully restore our fleet and ensure that both cadets and volunteers have access to high-quality powerboating instruction and qualification opportunities.
The Clydebank Boatyard remains an invaluable partner in supporting our afloat programme. This year, their procurement of a second-hand shipping container for the unit has greatly improved our logistical capabilities, allowing for secure, on-site storage of boating equipment and reducing our dependence on the minibus for transporting gear ultimately enabling more efficient and frequent afloat sessions.
Facilities and Transport
Our premises on Cardell Road continue to serve as a vital hub for all aspects of Unit life. This year, we completed further refurbishmentwork, includingthe installation of a new fire door and essential repairs to the front roller shutter, enhancing both safety and accessibility for all who use the building. The acquisition of a new Unit minibus has proven to be an invaluable asset, enabling continued access to training courses, competitions, and events particularly for cadets from some of Scotland’s most economically disadvantaged communities. Looking ahead, we aim to train additional minibus drivers, in line with post-1997 driving licence requirements, to ensure this essential resource remains sustainable and fully operational for years to come.
Volunteer Training and Succession
Our team of Volunteers remains the backbone of everything we do. Their unwavering commitment, generosity, and professionalism alongside the continued support of our Unit Committee are central to the success and sustainability of the Paisley Sea Cadets. Much of their contribution happens behind the scenes, butits impact is evident in the growth and development of every cadet.
This year, we bid farewell toEe 0 have moved on to new opportunities within the Area Training Team. Both brought a wealth of experience and qualifications to the Unit, and their departure leaves a significant gap. We thankthem for their outstanding service and wish them every success in their new roles. In a positive step forward, the unit welcomed a former cadet who turned 18 this year into the volunteer team an encouraging sign of continuity and the lasting impact of the cadet experience. In addition, two of our volunteers achieved significant qualifications that enhance the Unit’s self-sufficiency and training capability: one volunteer became a qualified Powerboat Instructor, strengthening our afloat training provision, while another qualified as a Mountain Bike Coach, gaining the ability to train and assess future
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Mountain Bike Leaders. These achievements not only Support our current programme but also help ensure a sustainable future by developing in-house expertise. We remain committed to recruiting and developing new volunteers to ensure we can continue to deliver a rich and rewarding programme for all our cadets.
Conclusion
This year has been one of reflection, progress, and continued community engagement. | remain incredibly proud of what Paisley Sea Cadets has achieved over the past 12 months and am confident that, with the continued commitment of our Cadets, Volunteers, and Committee, we will go from strength to strength.
Signed 4December 2025
-
Officer in Charge
-
a
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Trustees Report for year ending 5 April 2025
The unit constitution conforms exactly to the July 2017 edition (Version 1) of the Sea Cadet Standard Constitution approved by the Marine Society & Sea Cadets (MSSC) Council. The Unit is affiliated to the MSSC (registered in Scotland SC037808) and must, as a condition of affiliation, adopt the standard constitution set by the MSSC Councilfor themanagement and administration of the Sea Cadet Corps units (the Standard Constitution). The Unit and its property are administered and managed in accordance with this constitution.
Sea Cadet units in Scotland are regulated by the Office of the Scottish Charities Regulator (OSCR). Paisley Sea Cadets is also a Registered Charity -SC030425
Accounts & Finance
The accounts are prepared under a receipts and payments basis in accordance with the OSCR rules and are for the 12 months to 5" April 2025.
Future Developments
1. Ownership of the Building:
One of the most pressing needs for our Sea Cadet unit is to take ownership of the building we currently occupy. Securing the property would allow us to move forward with vital refurbishment plans that are essential to the long-term sustainability of the unit. Key improvements include a complete re-wire of the building to ensure safety and reliability, the installation of a new roof to prevent leaks and structural damage, and the replacement of internal doors to enhance security and accessibility. Additionally, installing a CCTV system would provide greater safety for our cadets and staff, ensuring a secure environment for all activities.
2. New Power Boat:
Following on from the CO’s report the new powerboat has been very useful. Asecond new powerboat would significantly enhance our training capabilities and provide cadets with the opportunity to gain hands-on experience in a safe and controlled setting. With a powerboat, we would be able to teach powerboating skills, enabling cadets to develop confidence and proficiency on the water. Furthermore, the boat would facilitate river trips and other waterborne activities, offering cadets the chance to put their navigational and seamanship skills into practice. This would also allow us to expand our program, offering more diverse and engaging experiences for all cadets.
3. Unit Branded Gazebo and Feather Banners:
To improve our visibility at local gala days, recruitment events, and public outreach initiatives, we need a new unit-branded gazebo and feather banners. These branded items would provide us with a professional and eye-catching presence at events, helping us stand out and attract more cadets. Having a clear and visible identity is essential for engaging with the local community and increasing awareness of the opportunities our Sea Cadet unit offers. This investment in promotional materials would support our growth and enable us to reach a wider audience.
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Trustees
In the main trustees are selected from persons having the necessary time and talents to aid and improve the UMC.
At the AGM on 26 November 2024, there were the undernoted resignations and appointments:
Resignations:
Appointments
Following the AGM, the Chair resigned and an EGM was held on 12" December 2024 to appoint a new committee.
The following appointments were made:
Treasurers Report
The unit finances remain in a healthy state with total reserves of £39,677 at year end April 2025.
The annual accounts have been prepared to the best of our abilities with no proper handover provided by the previous Treasurer, who also refused to facilitate the handover of the unit bank accounts despite requests from the Unit Committee and Sea Cadets Area Office to assist with this.
This left the unit with no access to its bank funds for six months and was a completely unacceptable position for a charitable organisation to be left in.
Income
With the purchase of the new minibus the previous financial year fewer grants were received in 24/25. However unit income remained steady with a slight increase in cadet subscriptions due to an increase in cadet numbers, and also an increase in hall rental and donations through
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fundraising activities. £1750 was also received from the sale of the old minibus. Gift aid has still to be applied for from HMRC, but will be processed and backdated accordingly.
Grants were received from:
- The Peter Brough Bequest Fund 2. Renfrewshire Council Local Partnership Fund 3. Sea Cadet Association Scotland
We are very grateful to them for their support in 24/25 enabling us to provide a financially inclusive experience for all cadets.
Expenditure
The main items of expenditure during the year were:
- The purchase of a new powerboat enabling the continuation of powerboat instruction 2. Unit maintenance, refurbishments and the electrical fit out of the boatyard container with lighting etc.
Going forward into 25/26 serious consideration needs to be given to the long-term future of the unit in terms of the building it currently inhabits. The present building is very suitable in terms of size and location, however it is in need of bigger and more costly renovations if it is to remain ina usable condition. The committee needs to investigate ownership options with Renfrewshire Council, or potentially a move to new premises if this would be a more sensible cost-effective solution. bon
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PAISLEY SEA CADETS UNIT
STATEMENT OF RECEIPTS AND PAYMENTS FOR THE 12 MONTHS TO 5 APRIL 2025
| 12 | Monthsto 5 April2025 | Monthsto 5 April2025 | Monthsto 5 April2025 | 12Months | Months to 5 April2024 | Months to 5 April2024 | ||
|---|---|---|---|---|---|---|---|---|
| Total | Restricted | Unrestricted | Total | Restricted | Unrestricted | |||
| funds | funds | funds | funds | |||||
| UnitAccount | Hall | account | UnitAccount | Hallaccount | ||||
| Income | Total | general | general | Total | general | general | ||
| Cash and bank movements | £ | £ | £ | £ | £ | £ | ||
| Grants received | 8,350 | 8,350 | - | 26,287 | 25,287 | 1,000 | ||
| Other | 1,024 | 968 | 56 | 185 | 0 | 185 | ||
| GiftAid | - | - | - | 2,965 | 0 | 2,965 | ||
| Cadetsubscriptions | 4,464 | 4,464 | - | 4,431 | 431 | 4,000 | ||
| Bag packing Donations |
2,913 - |
2,913 - |
- - |
754 1,047 |
0 0 |
754 1,047 |
||
| Sale ofequipment | 1,750 | 1,750 | - | 1,300 | 0 | 1,300 | ||
| Amazon | - | - | - | 21 | 0 | 21 | ||
| Hall hire | 7,170 | - | 7,170 | 6,357 | 0 | 6,357 | ||
| Bank interest | 496 | - | 496 | 1,022 | 0 | 1,022 | ||
| Expenditure | ||||||||
| Cash and bank movements | ||||||||
| Internet Power |
213 3,070 |
213 3,070 |
- - |
235 2,320 |
235 2,320 |
0 0 |
||
| Insurances Cleaning |
2,067 281 |
2,067 - |
- 281 |
1,941 59 |
1,941 0 |
0 59 |
||
| Catering Unitrefurbishment |
282 3,536 |
282 1,368 |
- 2,167 |
645 1,430 |
645 667 |
0 763 |
||
| Inflatable boat | 8,900 | 8,900 | - | |||||
| Posts, printing/stationery | 79 | 79 | - | 253 | 158 | 95 | ||
| Travel | 110 | 110 | - | 270 | 0 | 270 | ||
| Unitminibus Other |
- 578 |
- 498 |
- 81 |
33,344 537 |
19,500 537 |
13,844 0 |
||
| Capitationfee toHQMSSC | 250 | 250 | - | 200 | 0 | 200 | ||
| Equipmentpurchases | 2,365 | 2,011 | 354 | 1,184 | 1,184 | 0 | ||
| Independentexaminerfee | - | - | - | 100 | 0 | 100 | ||
| Boatequipment | 277 | 277 | - | 2,754 | 2,719 | 35 | ||
| Motorvehicle | 515 | 515 | - | 1,815 | 1,815 | 0 | ||
| Training | - | : | - | 280 | 0 | 280 | ||
| Bankcharges | 14 | 9 | 5 | |||||
| 22,536 | 19,647 | 2,888 | ||||||
| Net(Deficit)//Surplus | OTe |
3,632" | eee (4,203)) |
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(2,998) (6,003)F 3,005 |
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| PAISLEY SEA CADETS UNIT |
PAISLEY SEA CADETS UNIT |
PAISLEY SEA CADETS UNIT |
PAISLEY SEA CADETS UNIT |
|||||||
|---|---|---|---|---|---|---|---|---|---|---|
| Unit | STATEMENT OF BALANCES AT5 APRIL 2025 Hall Unit Hall |
|||||||||
| 2025 | 2025 | 2025 | 2024 | 2024 | 2024 | |||||
| £ | £ | £ | £ | £ | £ | |||||
| Notes | Restricted | Unrestricted | Total | Restricted | Unrestricted | Total | ||||
| Fixed assets | 4 | 0 | 0” | 0 | 0 | 0 | O; | |||
| Current assets | ||||||||||
| Bank -generalfund | 10,664 | 8,163 | 18,827 | 6,233 | 9,421 | 15,654 | ||||
| Bank -hallaccount | 20,727 | 20,727 | - | 20,550 | 20,550 | |||||
| Cash Bank |
57 10,721 |
56 28,946 |
113 39,667 |
(2,406) 3,827 |
2,237 32,208 |
(169) 36,035 |
||||
| Netassets/currentassets | 10,721 | 28,946 | 39,667 | 3,827 | 32,208 | 36,035 | ||||
| Reserves | ||||||||||
| General reserves brought | ||||||||||
| forward- 6Apr2024 | 3,827 | 32,208 | 36,035 | 34,282 | 4,751 | 39,033 | ||||
| Trfbetween reserves | 8,097 | (8,097) | - | (1,992) | 1,992 | - | ||||
| Trffy23 hallfund reserves | - | , | - | - | (22,460) | 22,460 | - | |||
| Surplusforyear Total Reserves |
(1,203) 10,721 |
4,835 28,946 |
3,632 39,667 |
(6,003) 3,827 |
3,005 32,208 |
(2,998) 36,035 |
_ | |||
| Represented by: | ||||||||||
| Unrestricted reserves | ||||||||||
| Hallfund | - | 28,946 | 28,946 | - | 30,407 | 30,407 | ||||
| General | - - |
- 28,946 |
- 28,946 |
- - |
1,801 32,208 |
1,801 32,208 |
||||
| Restricted reserves | ||||||||||
| Hall fund | - | - | - | - | ||||||
| General | 10,721 | - | 10,721 | 3,827 | - | 3,827 | ||||
| Total restricted reserves | 10,721 | - | 10,721 | 3,827 | - | 3,827 | ||||
| Totalreserves | 10,721 | 28,946 | 39,667 | 3,827 | 32,208 | 36,035 |
Office of Scottish Charity Regulator number - SC030425
The accounts were signed on 4th December 2025 by:
Chairperson
Treasurer
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Paisley Sea Cadets
Notes to the accounts - For the Year ended 5 April 2025
- Accounting policies 41 Basis of accounting These accounts have been prepared on the Receipts and payments basis in accordance with the Charities and Investment (Scotland) Act 2005 and the Charities accounts (Scotland) Regulations 2006 (as amended). Accounts are prepared in (£) sterling.
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1.2 Nature and purpose of funds
Unrestricted funds are those that may be used at the discretion of the trustees in furtherance of the objects of
the Charity. The trustees maintain both restricted and unrestricted funds. Unrestricted funds are used for the
dayto day running of [the] [unit.]
Restricted funds may only used for specific purposes. Restrictions arise when specified by the donor or when
funds are raised for specific purposes.
1.3 Grants received
Grants received are categorised as per 1.2 above as either restricted or unrestricted and are accordingly
accounted for in the statement of receipts and payments.
14 Restricted/Unrestricted funds in the Statement of Balances
Income is categorised as restricted or unrestricted and the associated expenditire is matched accordingly.
All residual balances are categorised appropriately and carried forward accordingly in the Statement of Balances.
2 Grants received Unit Hall Unit Hall
Restricted Unrestricted Total Restricted Unrestricted Total Restricted Unrestricted Total
2025” 2025” 2025 7 2024” 2024” 2024 2023 2023-2023
£ £ £ £ £ £ £ £
Sea Cadets Association Scotland 4500 4500 - - :
Sea cadets national funding - - - 10,649 - 10,649 1,881 - 1,881
Other 1,000 : 1,000 1,000 - 1,000 585 - 585
The MacRoberts Trust - : - 10,000 1,000 11,000 : 1,300 1,300
Local Authority funding source 2,850 : 2,850 3,638 : 3,638 4,470 - 4.470
: 8,350 - 8,350 25,287 1,000 26,287 6,936 1,300 8,236
3 Govemance costs
independent examiners report : j : 100 100 2 25 25
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Paisley Sea Cadets
Notes to the accounts - For the Year ended 5 April 2025 (continued)
Appendix to accounts
4 Fixed Assets Theamountunit bought a minibus and an inflatable boat in the years ending March 2024 and 2025 respectively. Ordinarilythe paid would be capitalised and shown as a fixed asset in the statement of balances. However, these accounts are prepared on a receipts and payments basis which records such expenditure as an income/expense item in the period in which the payment is made. A receipts and payments set of accounts does not allow the carry forward of any balances in the Statement of Balances. Had the balance been capitalised the table below shows the balance that would have been carried forward. No depreciation can be provided for in a set of accounts such as these prepared on a receipts and payments basis. Depreciation at 20% reducing balance has been provided. This is shown for information purposes accordingly.
| Fixed Assets | |||||
|---|---|---|---|---|---|
| Cost | Motor vehicle |
Boat | Total | ||
| At6April2024 Additions inyear At 5April2025 |
33,344 : 33,344 |
- 8,900 8,900 |
33,344 8,900 42,244 |
||
| Depreciation | |||||
| At6 April 2024 Depreciation foryear At5April2025 |
year | 556 6,557 7,113 |
: | - 1,780 1,780 |
556 8,337 8,893 |
| Netbook value | _ | ||||
| At5April2025 | 26,231 | 7,120 | 33,351 | ||
| At6April2024 | 32,788 | - | 32.788 | ||
| At6April2023 | - | - | - |
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APPENDIX 3
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Report [tothe] Charity nameIndependent examiner’s report on the accounts .
trustees/members of PAISLEY SEA CADETS UNIT
Registered charity SC030425
number
On the accounts of the Period start date Period end date
charity for the period Day Month Year Day Month Year
6 April 2024 to 5 April 2025
Set out on pages (remember to inciude the page
numbers of additional sheets)
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Respective the charity’s trustees are responsible for the preparation of the accounts in accordance responsibilities of with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the trustees and examiner Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations 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 jy examination is carried out in accordance with Regulation 11 of the 2006 Accounts examiner's statement Regulations. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with 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, | do not express an audit opinion on the view given by the accounts. Independent examiner’s |n the course of my examination, certain matters have come to my attention as disclosed Statement on the attached page*
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which gives me reasonable cause to believe that 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, and
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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 adequately met, and
Signed**: Name: Relevant professional qualification(s) or body
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2. to which, in my opinion, attention should be drawn in order to enable a proper
understanding of ts to be reached.
Date: \7 /;2 jae
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(if any):
Address:
“Please delete the words in the brackets if they do not apply. If the words do apply, set out those matters which have come to your attention on the following page.
APPENDIX 3
Only complete if the examiner needs to highlight material problems.
Give here brief details of any items that the examiner wishes to disclose
The previous treasurer resigned and left the organisation in November 2004 without an appropriate handover or providing his successor with the relevant financial records or access to third parties such as bank accounts. Given the voluntary position of the role of treasurer, it has taken a number of months to overcome these issues with the result that very limited financial records have been maintained for the twelvemonth period to 5 April 2025.
Nevertheless, summary receipt and payment records have been extracted and maintained from current and deposit account statements and petty cash schedules and provide the basis for completing the necessary Receipt and Payment schedules. Consequently, having reviewed these financial schedules and examined relevant supporting invoices and obtained explanations from trustees where necessary, I am satisfied that neither the statement of receipts and payments nor the statement of balances for the twelve-month period to 5 April 2025 are materially misstated.
In drawing the book-keeping shortcomings identified during my examination to the trustees, I am recommending that monthly schedules identifying and recording all receipts and payments be produced and reconciled to the relevant bank statements. Given the level of transactions involved, an excel spreadsheet would be more than adequate for the purpose and provide accurate monthly reporting.