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2026-03-31-accounts

DUNFERMLINE DISTRICT SCOUT COUNCIL

Annual report and financial statements

For the year ended

31 March 2026

ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

CONTENTS
Trustees’ annual report ........................................................................................................................................... 3 - 8
Independent examiner’s report ............................................................................................................................. 9
Statement of financial activities ............................................................................................................................ 10
Statement of financial position .............................................................................................................................. 11
Statement of cash flows ......................................................................................................................................... 12
Notes to the financial statements ......................................................................................................................... 13 - 18

TRUSTEES’ ANNUAL REPORT

FOR THE YEAR ENDED 31 MARCH 2026

The trustees present their report and financial statements together with the independent examiner’s report for the year ended 31 March 2026.

OBJECTIVES AND ACTIVITIES

The charity's purposes are:

The purpose of Dunfermline District Scouts is to support and promote Scouting within our local community. Scouting actively engages and supports young people aged 4-25 in their personal development, empowering them to make a positive contribution to society. We also recognise that Scouting helps everyone involved to learn and build skills for life, while having fun and making friends. As such, the District is guided by the following values:

The District provides oversight, leadership and direction via the District Lead Volunteer and the District Trustee Board to our 11 Groups, 1014 youth members and several hundred adult members. We do this by following the governance, policy and values outlined by UK Scouting and Scouts Scotland.

ACHIEVEMENTS AND PERFORMANCE

Dunfermline District continues to deliver high-quality, balanced scouting, with a renewed focus on outdoor, nights-away experiences. We know that a night under canvas does wonders for a young person’s health and stress levels, making outdoor experiences our top priority. To ensure even more young people get these opportunities, we are investing in our adult teams, providing the training and support needed to make adventurous, overnight activities a reality for every Group.

The Covid pandemic's shadow remains evident, with a specific part of our youth membership showing reduced resilience when separated from parents and carers. We are mitigating this by ramping up outdoor adventure and overnight programming to deliberately rebuild confidence and independence.

Over the past year (1st April 2025 – 31st March 2026), our members logged an impressive 3,828 nights away, with young people accounting for 2,939 of those nights. Notably, 1,378 of these nights were spent on international adventures across Denmark, the Netherlands, Switzerland, and wider mainland Europe. These trips are more than just camping; they are transformative experiences that push young people out of their comfort zones, foster connections across counties and cultures, and build lasting confidence through unique activities. The memories forged on these expeditions truly last a lifetime.

Excitement is building as the biennial selection process has begun to choose the next cohort of Scouts and Explorers for the 40th Blair Atholl Jamborette in July 2026. This prestigious international gathering offers a unique, life-changing opportunity for our young people to forge global friendships, experience new cultures, and significantly boost their scouting skills on the world stage.

Significant legislative and governance changes continue to pose challenges, the District continue to provide rigorous, regular training events designed to keep all Groups fully compliant and up to speed.

FOR THE YEAR ENDED 31 MARCH 2026

TRUSTEES’ ANNUAL REPORT

While expanding youth membership was a key focus last year, the numbers as of 31st January 2026, show a challenging 2% decrease (23 members). However, this data marks a crucial turning point: we have successfully slowed the rate of decline compared to previous years. This progress means the trend is shifting, providing a rock-solid foundation for us to accelerate growth and strengthen our movement moving forward.

Dunfermline District has four medium term goals, which are aimed at growing both our youth and adult membership. Goal progress update:

It is easy for people to get in touch with us.

The District and national UK Scouts websites serve as our primary digital communication channels. To facilitate easy access to information, these are complemented by individual Group websites, which feature interconnected links to ensure seamless navigation for users.

Our early year’s provision is expanded to meet demand.

Demand for the Squirrels (4–6 age group) remains high; despite opening a new Drey in 2025, our District has the potential to increase membership by at least 30% if capacity allows. Currently, the primary bottleneck for expansion is a shortage of adult volunteers to support early-years provision.

We eliminate long term vacancies and have a recruitment strategy that encourages people to get involved.

Despite targeted, ongoing efforts to engage parents and local community members, securing volunteers remains a significant challenge locally and nationally. To address this, we are launching an initiative to benchmark the recruitment strategies of our most successful Groups. By identifying these best practices, we aim to roll out effective, scalable solutions across the entire District.

Our Scout Groups can meet the demand of the local community as our city expands.

Following a 2% decrease in youth membership in 2025, we are taking proactive measures to reverse this trend. Working with Scouts Scotland, we are launching a growth initiative focusing on four high-potential Groups, leveraging their existing capacity to expand membership.

Young people membership

Group
2nd Fife
3rd Fife
26th Fife
39th Fife
40th Fife
44th Fife
62nd Fife
81st Fife
83rd Fife
114th Fife
116th Fife
Total 2026
Total 2025		 Squirrel
Beaver
Cub
Explorer
Total
Total
Scouts
Scouts
Scouts
Scouts
Scouts
2026
2025
15
19
32
36
16
118
123
-
11
26
12
7
56
57
-
11
13
14
11
49
50
16
27
24
52
28
147
151
24
40
51
35
22
172
163
19
17
36
18
4
94
90
21
19
28
23
12
103
110
-
5
15
21
2
43
52
-
18
18
23
30
89
89
-
18
39
31
13
101
110
-
22
9
11
-
42
42
95
207
291
276
145
1,014
1,037
80
223
309
288
137
1,037

TRUSTEES’ ANNUAL REPORT

FOR THE YEAR ENDED 31 MARCH 2026

Young people awards

King's Scout award
Explorer Belt
Young Leader Belt
Duke of Edinburgh
Gold award
Silver award
Bronze award
Chief Scout
Diamond award
Platinum award
Gold award
Silver award
Bronze award
Acorn award		 2026
2025
-
-
-
-
-
3
-
1
5
4
10
12
8
4
10
8
30
7
54
57
43
63
26
19
186
178
Adult length of service awards
40 years
30 years
25 years
20 years
15 years
10 years
5 years		 2026
2025
1
-
1
1
4
2
6
1
7
7
8
3
4
8
31
22

FINANCIAL REVIEW

Overview

Following the closure of the Scout Shop in January 2025, most of our income comes from membership fees and contributions towards the cost of scouting activities. Almost all our expenditure is related to programme activities, including those attending the Blair Atholl Jamborette in July 2026 and the World Scout Jamboree in July 2027. The following table is a summary of our income and expenditure for the year and our financial position at the year-end. Full details can be found in the financial statements.

TRUSTEES’ ANNUAL REPORT

FOR THE YEAR ENDED 31 MARCH 2026

Income
Expenditure
Surplus/(Deficit)
Total funds as at 01 April 2025
Total funds as at 31 March 2026		 2026
2025
£
£
9,048
11,791
10,659
10,472
(1,611)
1,319
22,033
20,714
20,422
22,033

Donated facilities and services

Participation in Scouts is only possible through the support and enthusiasm of Leaders and numerous other adults at both District and Group level to whom we give our grateful thanks. The need for support in the District and in our Groups continues to be vitally important and help is always appreciated.

Reserves policy

The trustees consider that around £15,000 of reserves are necessary to meet the normal requirements of the District, including contributions to the cost of activities in advance of related receipts and day-to-day running costs.

In addition, we collect significant amounts sums from Groups to pass on to Scouts Scotland via East Region for membership fees and international events including the Blair Atholl Jamborette and the World Scout Jamboree.

Free reserves at the year-end were £20,422 (2025: £22,033). Whilst slightly higher than planned, it is envisaged that reserves will be reduced over time through increased activities.

FUTURE PLANS

The journey continues, and our focus for 2026/2027 is clear: more adventure, more nights away, and better health and wellbeing for our young people.

We also recognise that retaining 14–18-year-olds requires energy and a great programme. To make our Explorer provision stronger, we are launching a new, consolidated District Explorer Unit. By merging five of our smaller units, we are creating a powerhouse of activity, offering more tailored, exciting opportunities for our teenagers.

Plans are also well underway to hold a large District Camp at Fordell Firs in June 2026 where every young person (4-18-year-olds) within the District will have the opportunity experiencing new challenges and create lifelong friendships. Through, problem-solving, team-based activities, our members will build the confidence and skills they need to thrive.

STRUCTURE GOVERNANCE AND MANAGEMENT

Governing document

The District is an unincorporated organisation, and a registered Scottish Charity, governed by:

TRUSTEES’ ANNUAL REPORT

FOR THE YEAR ENDED 31 MARCH 2026

Appointment of trustees

New trustees are recruited in accordance with POR as and when required from existing and new contacts. Any newly appointed trustees are advised of the objectives and activities of the District and are to act in accordance with POR in force at the date of appointment and the Charities and Trustee Investment (Scotland) Act 2005. Assistance and training are provided to new trustees by the existing trustees and all new office bearers are trained and validated in five modules of the Scout Association’s National Adult Training Scheme – Essential Information, Trustee Introduction, GDPR, Safety and Safeguarding.

Organisational structure

Dunfermline District Scout Council is the body to which the District's trustees are accountable. The Council normally meets once per year. The trustees are responsible for the day-to-day management of the District’s affairs and normally meet four times per year. Responsibility for delivery of the scout programme is delegated to the Leader Team under the leadership of the Lead Volunteer.

Risk assessment

The health and safety of the young people in Scouts is the Scout Association's number one priority. The Association operates a mandatory training programme for all trustees and adults responsible for young people, all of whom must be members of the Protection of Vulnerable Groups (“PVG”) scheme operated by Disclosure Scotland. Comprehensive risk assessments are in place for all activities and are reviewed regularly.

REFERENCE AND ADMINISTRATIVE DETAILS

Charity name Dunfermline District Scout Council Dunfermline District Scout Council
Charity number SC031054
Contact address 3 Lyne Grove
Crossford
Dunfermline
KY12 8YB
Website address www.dunfermline-scouts.org.uk
Current trustees
Ex officio Alan Davidson Lead Volunteer
Fraser Mathieson Appointed 30/01/2026 Youth Lead
Elected Peter Curry Chair
Michael Brougham Treasurer
Euan Livingstone
Derek Main
Graham McCallum Co-opted 06/04/2026
Other trustees who Zara Christie Resigned 18/09/2025
served during the year Elizabeth White Resigned 18/09/2025
Peter Philp Resigned 18/09/2025

TRUSTEES’ ANNUAL REPORT

FOR THE YEAR ENDED 31 MARCH 2026

Bankers Bank of Scotland plc 11-13 East Port Dunfermline KY12 7JY Independent examiner Christopher Smith BSc (Hons) FCIE Glascairn Cottage Aytounhill Newburgh Cupar KY14 6JH

APPROVAL

This report, which has been prepared in accordance with Charities and Trustee Investment (Scotland) Act 2005, was approved by the trustees on 22 July 2026 and signed on their behalf by:

Peter Curry

Peter Curry

Chair

INDEPENDENT EXAMINER’S REPORT

FOR THE YEAR ENDED 31 MARCH 2026

Independent examiner's report to the trustees of Dunfermline District Scout Council

I report on the financial statements of the charity for the year ended 31 March 2026, which are set out on pages 10 to 18.

Respective responsibilities of trustees and examiner

The charity’s trustees are responsible for the preparation of the financial statements in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 ("the 2005 Act") and the Charities Accounts (Scotland) Regulations 2006 (as amended) ("the 2006 Regulations"). The trustees consider that the audit requirement of Regulation (10)(1)(a)-(c) of the 2006 Regulations does not apply.

It is my responsibility to examine the financial statements under section (44)(1)(c) of the 2005 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 2006 Regulations. An examination includes a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements 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 financial statements.

Independent examiner's statement

In connection with my examination, no matter came to my attention:

  1. which gives me reasonable cause to believe that in any material respect, the requirements:

  2. to keep accounting records in accordance with section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Regulations, and

  3. to prepare financial statements which accord with the accounting records and comply with Regulation 8 of the 2006 Regulations

have not been met, or

  1. to which, in my opinion, attention should be drawn to enable a proper understanding of the financial statements to be reached.

Chris Smith

Christopher Smith BSc (Hons) FCIE

Glascairn Cottage Aytounhill Newburgh Cupar KY14 6JH 27 July 2026

STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 31 MARCH 2026

Income from:
Donations:
Membership subscriptions
Donations and sponsorship
Investment income (Bank interest)
Charitable activities:
Scout shop trading
Scout programme
Expenditure on:
Charitable activities:
Scout shop trading
Scout programme
Governance costs
Net income / (expenditure) for the year
Reconciliation of funds
Total funds as at 01 April 2025
Total funds as at 31 March 2026		 Note 2026
2025

£
£
4
5
4
6
7		 2,074
2,250
235
-
164
246

-
7,064

6,575
2,231
9,048
11,791

-
6,330

9,944
3,596

715
546
10,659
10,472
(1,611)
1,319
22,033
20,714
20,422
22,033

The above statement:

The Notes on pages 13 to 18 form an integral part of these financial statements.

STATEMENT OF FINANCIAL POSITION

AS AT 31 MARCH 2026

Current assets
Debtors
Cash at bank and in hand
Current liabilities
Creditors (due within one year)
Net current assets
Net Assets
Funds of the charity
Unrestricted funds		 Note 2026
2025

£
£
8
9
10
5,256
414

17,194
23,719
22,450
24,133

(2,028)
(2,100)
20,422
22,033
20,422
22,033
20,422
22,033

The above statement excludes funds collected as agent of Scouts Scotland as shown in Note 12.

All funds are unrestricted.

The Notes on pages 13 to 18 form an integral part of these financial statements.

These financial statements, which have been prepared in accordance with Charities and Trustee Investment (Scotland) Act 2005, were approved by the trustees on 22 July 2026 and signed on their behalf by:

Peter Curry Michael Brougham
Peter Curry Michael Brougham MCBI FCIE
Chair Treasurer

STATEMENT OF CASH FLOWS

FOR THE YEAR ENDED 31 MARCH 2026

Cash flows from operating activities:
Surplus/(deficit) for the financial year
Adjustments for:
Reduction in stocks
(Increase) / reduction in debtors
Reduction in creditors
Net cash provided by/(used in) operating activities
Net movement in cash
Cash as at 01 April 2025
Cash as at 31 March 2026		 Note 2026
2025

£
£
8
9
10		 (1,611)
1,319

-
3,242

(4,842)
176

(72)
(150)
(6,525)
4,587
(6,525)
4,587
23,719
19,132
17,194
23,719

The above statement excludes funds collected as agent of Scouts Scotland as shown in Note 12. All funds are unrestricted.

The Notes on pages 13 to 18 form an integral part of these financial statements.

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

1. Basis of preparation

2. Accounting policies

Income is recognised and included in the Statement of Financial Activities (SoFA) when the charity becomes entitled to the income; receipt is probable; and the monetary value can be measured with sufficient reliability. The specific bases used are as follows:

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

2.3. Expenditure and liabilities

Liabilities are recognised when it is probable that there is a legal or constructive obligation committing the charity to pay out resources and the monetary value can be measured with sufficient reliability.

2.4. Volunteers

2.5. Tangible assets

2.6. Debtors

2.7. Cash

2.8. Creditors

2.9. Financial instruments

2.10. Taxation

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

3. Transactions with trustees and related parties

4. Scout shop trading

Income
Sales
Expenditure
Cost of goods sold:
Stock as at 01 April 2025
Purchases for resale
Stock as at 31 March 2026
Card processing fees
Donation re use of premises
Insurance
Surplus for the year		 2026
2025
£
£
-
7,064
-
3,242
-
2,724
-
-
-
5,966
-
41
-
200
-
123
-
6,330
-
734

The Scout shop closed in January 2025, hence there is nothing to report for the 2025/26.

5. Scout programme income

Blair Atholl Jamborette
Squirrels
Cubs		 2026
2025
£
£
4,025
1,384
205
-
2,345
847
6,575
2,231

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

6. Scout programme expenditure

International
Blair Atholl Jamborette
World Scout Jamboree
District Activities
Squirrels
Cubs
Explorers
Gifts and donations
Leaders' meetings
Travel
Training
Uniform
Support costs
Insurance
Postage and stationery
Licences
7.
Governance costs
AGM costs
Independent examination
Meeting room costs
8.
Debtors
Prepayments
Other debtors		 2026
2025
£
£
4,359
1,711
2,000
-
226
-
2,055
722
316
-
284
-
33
-
41
-
-
294
-
330
9,314
3,057
52
52
50
-
528
487
9,944
3,596
2026
2025
£
£
540
318
175
177
-
50
715
545
2026
2025
£
£
5,256
366
-
48
5,256
414

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

9. Cash and bank

Bank deposit account
Bank current account
Less cash held as agent of Scouts Scotland (Note 12)
Creditors
Deferred income
Other creditors
Reconciliation of deferred income
Balance at 01 April 2025
Amount released to income
Amount deferred in the year
Balance at 31 March 2026		 2026
2025
£
£
17,700
23,700
154
19
17,854
23,719
(660)
-
17,194
23,719
2026
2025
£
£
2,028
2,074
-
-
2,028
2,074
2,074
2,250
(2,074)
(2,250)
2,028
2,074
2,028
2,074

10. Creditors

Deferred income represents the value of membership subscriptions received in respect of the next financial year.

11. Purposes of funds

Unrestricted fund:

A general fund that can be used at the discretion of the trustees in furtherance of the objects of the charity.

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

12. Funds received as agent of Scouts Scotland

East Scotland Scout Region
Balance as at 31/03/2024
Received
Paid
Balance as at 31/03/2025
Received
Paid
Balance as at 31/03/2026		 Membership
Blair
World
fees
Atholl
Jamboree
Total
£
£
£
£
-
(566)
-
(566)
49,257
566
-
49,823
(49,257)
-
-
(49,257)
-
-
-
-
50,193
7,920
3,940
62,053
(50,193)
(7,920)
(3,280)
(61,393)
-
-
660
660