The Scout Association
121 Glasgow (Clarkston) Scout Group
Statement of Accounts and Report of the Trustees For the year ended 31 August 2024
Charity Number SC031166
121 Glasgow (Clarkston) Scout Group Serving Busby and Clarkston
Since 1925
The Scout Association
121 Glasgow (Clarkston) Scout group Statement of Accounts and Report of the Trustees For the year ended 31 August 2024
| Contents | Page |
|---|---|
| Report of the Trustees | 3 |
| Statement of Financial Activities | 9 |
| Balance Sheet | 11 |
| Notes to the Accounts | 12 |
| Report of the Independent Examiner | 13 |
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The Scout Association
121 Glasgow (Clarkston) Scout group
Statement of Accounts and Report of the Trustees
For the year ended 31 August 2024
Governing document
The Group’s governing documents are those of The Scout Association. They consist of a Royal Charter, which in turn gives authority to the Bye Laws of the Association and The Policy, Organisation and Rules of the Scout Association.
Constitution
The Group is a Trust established under its rules which are common to all Scouts.
Objectives and Aims
The objectives of the Group are as a unit of the Scout Association. The aim of the Scout Association is to promote the development of young people in achieving their full physical, intellectual, social and spiritual potential, as individuals, as responsible citizens and as members of their local national and international communities.
The Group
At the 2024 census the Group consisted of a total of 385 young members (2023: 390) across the following sections:
One Squirrel Drey (with 16 members and 4 adult leaders) (established August 2024)
Three Beaver Colonies (with 68 members and 12 adult leaders) (2023 : 69 members and 12 adult leaders)
Three Cub Packs (with 116 member and 27 adult leaders) ( 2023 : 124 members and 27 adult leaders )
Two Scout Troops (with 108 members and 24 adult leaders) ( 2023: 130 members and 24 adult leaders )
A Warrior Explorer Unit (with 77 members and 9 adult leaders) ( 2023 : 67 members and 9 adult leaders )
Principal address
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The Scout Association
121 Glasgow (Clarkston) Scout group
Statement of Accounts and Report of the Trustees For the year ended 31 August 2024
Lead Volunteer Report 2023/24
The 121 Glasgow (Clarkston) Scout Group has enjoyed another successful year. Total membership numbers remain strong at 385 members across our 10 sections (2023 :390).
The Explorer Scout Unit (Warriors) affiliated with the Group continued to deliver an imaginative weekly programme as well as numerous camps and trips throughout the Scouting year including Race across the World, Amsterdam and Essex International Jamboree. The Young Leader scheme, whereby Explorer members work with the adults running the junior sections, continued to be very successful. The Duke of Edinburgh Award continues to be offered at bronze, silver and gold levels to all our Explorer Scouts with many of our members achieving at all levels. Two of our younger adult leaders also achieved the Kings Scout Award, the highest award in UK Scouting.
Our two Scout Troops have slightly reduced membership in line with the Group’s strategic plan to balance out the numbers across all sections, Both Troops have been offering a full Scout programme with numerous trips, expeditions and camps to various locations including Perth, Edinburgh, Northumberland and Fife as well as 2 International Jamborees in Yorkshire and Essex. We had over 20 Scouts from both Troops achieve the Chief Scout Gold Award which is a fantastic achievement. We continue to offer a varied and balanced weekly programme to over 100 Scouts across both our Monday & Thursday evening Troops with an even balance of places now achieved.
Our three Cub Packs have continued to deliver an amazing programme focused on core scouting skills, fun, and friendship. We now have a strong and stable leadership team across all three nights with all the Cubs now experiencing hall sleepovers and weekend residentials at local scout activity centres as well as themed trips to attractions like the Sea Life Centre and Science Centre. Cubs take part in weekly programmes that vary to include both meetings at our hall as well as visits to other locations that deliver different elements. Over 40 Cubs achieved the Chief Scout Silver Award last year which is an outstanding achievement.
A combination of fun and exciting programmes continues to be offered at our three Beaver Colonies, including challenge and activity badges, with a few residential trips and sleepovers throughout the year. Over 30 Beavers achieved their Chief Scout’s Bronze award, the highest award achievable in Beavers.
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The Scout Association
121 Glasgow (Clarkston) Scout group
Statement of Accounts and Report of the Trustees
For the year ended 31 August 2024
In August we also opened our newest section, Squirrels. We started the Drey with 12 Squirrels aged 4&5 and it has been a huge success. We have now grown Squirrels to 18 members with plans to recruit more in the next few years.
The Group continues to be indebted to all its volunteers who, as well as providing the amazing programmes outlined above, complete ongoing mandatory training as part of their roles to ensure they are following current best practice. Volunteers have gone “above and beyond” to ensure that we continue to deliver the most innovative programming available to all our young members.
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The Scout Association
121 Glasgow (Clarkston) Scout group
Statement of Accounts and Report of the Trustees
For the year ended 31 August 2024
Trustees of the Group
The Trustees of the Group are appointed in accordance with the policy, organisation and Rules of The Scout Association.
The group is managed by the Board of Charity Trustees who are responsible for complying with legislation applicable to charities. This includes keeping proper accounts and making returns to the Charity Regulator as appropriate.
The Board of Trustees in 2023/24 consisted of:
The Board of Trustees exists to support the Group Lead Volunteer (formerly known as Group Scout Leader) in meeting the responsibilities of the appointments and is responsible for:
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The maintenance of Group property
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The raising of funds and the administration of group finances
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The insurance of persons, property and equipment
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Group public occasions
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Assisting in the recruitment of leaders and other adult helpers
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Appointing any sub committees that may be required
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Appointing Group Administrators and Advisors other than those who are elected
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The Scout Association
121 Glasgow (Clarkston) Scout group
Statement of Accounts and Report of the Trustees
For the year ended 31 August 2024
The Group has in place systems of internal controls that are designed to provide reasonable assurance against material mismanagement or loss; these include 2 signatories on all payments made and comprehensive insurance policies to ensure insurable risks are covered.
The Board of Trustees has identified major risks that they believe the Group may encounter. These have been reviewed and systems have been established to mitigate against them. The main areas of concern are:
Inflation and cost of living increases.
The impact of the continuing financial landscape continues to be a concern. It has an impact on both the costs the Group face regarding overheads and operating costs and the impact it has on families of our members. In the current year the Group continues to seek ways to reduce energy costs within the building and encourages grant applications which will help mitigate against rising costs. The group continues to support families where necessary by subsiding costs of events and activities and ensuring no member is excluded from full participation due to personal financial circumstances.
Reduction or loss of members
The Group provides activities for all young people ages 4 to 18. If there was a reduction in membership in a particular section of the Group as a whole then this may result in the closure of a section. In the worst case scenario this may lead to the closure of the Group. The Group maintains a waiting list for membership which allows trustees and volunteers to forward plan and ensure the optimum numbers are maintained across the sections.
Reduction or loss of leaders
The Group is solely reliant on volunteers to run and administer the required activities. A reduction in the number of leaders may impact on certain sections or the Group as a whole and may result in the closure of a section. In the worst case scenario this may lead to the closure of the Group.
Damage to building, property and equipment
The Group maintains sufficient insurance to mitigate against the effects of any loss or damage.
Injury to leaders, helpers, supporters and members
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The Scout Association
121 Glasgow (Clarkston) Scout group
Statement of Accounts and Report of the Trustees
For the year ended 31 August 2024
The Group, through capitation fees, contributes to the Scout association’s national accident insurance policy. Staff are required to complete health and safety training on a regular basis. Risk assessments are required to be undertaken for all activities.
Reduced income from fund raising
The Group is primarily reliant on income from membership fees and the activities of the fundraising group. The Group does hold a reserve to ensure the continuity of activities should there be a major reduction in income. The Group can raise the cost of membership to increase income. All activities are budgeted to ensure that costs are covered from camp or activity fees.
Approved and signed on behalf of the Board of Trustees on 14[th] March 2025
Group Treasurer
Group Lead Volunteer
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The Scout Association
121 Glasgow (Clarkston) Scout group
Statement of Accounts and Report of the Trustees For the year ended 31 August 2024
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The Scout Association
121 Glasgow (Clarkston) Scout group
Statement of Accounts and Report of the Trustees For the year ended 31 August 2024
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The Scout Association 121 Glasgow (Clarkston) Scout group Statement of Accounts and Report of the Trustees For the year ended 31 August 2024
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The Scout Association
121 Glasgow (Clarkston) Scout group
Statement of Accounts and Report of the Trustees For the year ended 31 August 2024
Notes to the accounts
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Sundry creditors of £3225 relates to funds raised and ring-fenced for the future soundproofing of the scout hall. Further grant funding is currently being sought to assist with the costs of this and it is hoped that the work will be carried out in the financial year 2025/26
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The Group has a Fabric Fund requires an amount of £4000 to be added to it each year. In the year 2023/24 expenditure of £2389 was deducted from this fund to cover costs relating to water damage not covered by the Group insurance.
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The Group introduced the OSM accounting system in August 2023. This has resulted in some changes to the way the accounts have been presented. However the new system allows a better oversight of individual activities costs and is will provide more robust budgetary control for both the group treasurer and lead volunteers.
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When the Group took formal possession of the new scout Hall in 2008 it was agreed that the value of the building should be reflected in the Group’s Balance Sheet. The transaction did not involve any exchange of monies and the legal title of the hall and land is held in trust by Clyde Scouts. The Group has decided that the hall should be depreciated over 50 years on a straight line basis to zero by 2058.
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Gift Aid income is not shown in the accounts for the year ending 31 August 2024. Gift Aid can be claimed within three years of the date funds were received. Claims have been halted while the new accounting system is embedded but the next claim will backdate to September 2023 and will be reflected in the Group accounts for 2024/25.
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Income from Hall lets has increased significantly from £15,768 in 2023 to £24,174 in 2024. This is a reflection of continuing hires for parties and new hirers such as Star Academy Holiday Club. The Group continues to seek opportunities for generating income from Hall lets at times when the hall is not in use by our members.
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The Scout Association
121 Glasgow (Clarkston) Scout group
Statement of Accounts and Report of the Trustees For the year ended 31 August 2024
The Scout Association
121 Glasgow (Clarkston) Scout Group
Report of the Independent Examiner
Year ending 31[st] August 2024
I report on the accounts of the charity for the year ending 31[st] August 2024 which are set out in the preceding document.
Respective responsibilities of trustees and examiner
The Charity’s Trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. 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 the 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 charity and a comparison of the accounts presented with these records. It also includes consideration of any unusual items or disclosures in the accounts and seeks explanations from the trustees considering 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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Which gives me reasonable cause to believe that in any material respect the requirements:
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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 met, or
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To which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
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