## **The Scout Association** ## **121 Glasgow (Clarkston) Scout Group** **Statement of Accounts and Report of the Trustees For the year ended 31 August 2025** **Charity Number SC031166** **121 Glasgow (Clarkston) Scout Group Serving Busby and Clarkston** **Since 1925** |**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| ## **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 2025 census the Group consisted of a total of 342 young members (2024: 385) across the following sections: One Squirrel Drey (with 17 members and 5 adult leaders) _( 2024: 16 members and 4 adult leaders)_ Three Beaver Colonies (with 48 members and 10 adult leaders) _(2024 : 68 members and 12 adult leaders)_ Three Cub Packs (with 98 members and 19 adult leaders) ( _2024 : 116 members and 27 adult leaders_ ) Two Scout Troops (with 112 members and 24 adult leaders) ( _2024: 108 members and 24 adult leaders_ ) A Warrior Explorer Unit (with 67 members and 9 adult leaders) ( _2024 : 77members and 9 adult leaders_ ) ## **Principal address** The principal address of the Group is: the Scout Hall, 21 Aidens Brae, Clarkston, East Renfrewshire G76 7EP ## **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: |James Patterson (Chair)|Stuart Greenwood (Cubs Team Leader)| |---|---| |Yvonne Wallace (Treasurer)|Laura Brookman (Beavers Team
Leader)| |Tony O’Brien (Group Lead Volunteer)|Pamela Mowatt (Beaver Team Member)| |Douglas Oates (Explorer Team Leader)|Jamie Arkley (Parent)| |Santosh Bongale (Parent)|Rohita Bongale ( Parent )| 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: - The maintenance of Group property - The raising of funds and the administration of group finances - The insurance of persons, property and equipment - Group public occasions - Assisting in the recruitment of leaders and other adult helpers - Appointing any sub committees that may be required - Appointing Group Administrators and Advisors other than those who are elected 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** 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 _Tony O’Brien_ **_________________ __________________ Yvonne Wallace Tony O’Brien Group Treasurer Group Lead Volunteer** ## **The Scout Association 121 Glasgow (Clarkston) Scout Group Statement of Financial Activities** For the year to 31 August 2025 **INCOMING RESOURCES Subscriptions** Membership fees Gift Aid Income **Programme and training Activities Income** Income from camps and activities **Fundraising Activities Income** Other fundraising Grant Income Meetings Sales Donations **Miscellaneous** Bank Interest Income from hall lets ## **TOTAL INCOMING RESOURCES** |||**2025**|**2025**|**2025**|**2024**| |---|---|---|---|---|---| |**Unrestricted Fund**
**General Fund**
**£**
**£**
£54,944.59
£0.00
**Re**|**Re**|**stricted Funds**||**Total For**
**Year**|**Total For Year**| |||**Fabric Fund**
**Property**
**Reserve Fund**
**£**
**£**||**£**
£54,944.59
£0.00|**£**
£52,132.00
£0.00| |**£54,944.59**||**£0.00**
**£0.00**||**£54,944.59**|**£52,132.00**| |£106,816.27||£0.00
£0.00||£106,816.27|£105,205.64| |**£106,816.27**||**£0.00**|**£0.00 **|**£106,816.27**|**£105,205.64**| |£3,251.54
£0.00
£199.26
£198.85
£8,917.82||£20,493.88||£3,251.54
£20,493.88
£199.26
£198.85
£8,917.82|£7,614.00
£0.00
£204.88
£210.50
£4,129.37| |**£12,567.47**||**£20,493.88**|**£0.00**|**£33,061.35**|**£12,158.75**| |£246.82
£25,417.00||||£246.82
£25,417.00|£351.00
£24,025.00| |**£25,663.82**||**£0.00**|**£0.00**|**£25,663.82**|**£24,376.00**| |**£199,992.15**||**£20,493.88**
**£0.00 £220,486.03**
**£193,872.39**|||| |For the year to 31 August 2025
**RESOURCES EXPENDED**
**Capitation Costs**
Scottish Headquarters Levy
**Fundraising Activities Costs**
Go Cardless Costs
Fundraising events
**Programme and Training Activities Costs**
Costs of Camps and Activities
Meetings and weekly activities
Programme and Training
Camping Equipment
Badges
**Accommodation and Other Costs**
General Expenses and Admin
Premises Expenses
Minibus Expenses
Web site
Equipment Renewals
Utilities
Insurance
Depreciation
**TOTAL RESOURCES EXPENDED**
**Net Incoming resources before transfers**
**Transfers between funds**
**Net Movement in Funds**
**Total funds brought forward**
**Total funds carried forward**||**2025**|**2025**|**2025**|**2025**|**2024**| |---|---|---|---|---|---|---| ||**Unrestricted Fund**
**General Fund**
**Fabric Fund**
**Property**
**Reserve Fund**
**£**
**£**
**£**
£19,057.00
**Restricted Funds**|**Restricted Funds**|||**Total For**
**Year**|**Total For Year**| ||||||**£**
£19,057.00|**£**
£17,578.68| ||**£19,057.00**
**£0.00**
**£0.00**||||**£19,057.00**|**£17,578.68**| ||**£1,781.00**||||**£1,781.00**
**£0.00**|**£2,410.38**
**£3,852.95**| ||**£1,781.00**||**£0.00**|**£0.00**|**£1,781.00**|**£6,263.33**| ||£121,037.91
£9,497.58
£0.00
£5,086.84
£4,740.85||||£121,037.91
£9,497.58
£0.00
£5,086.84
£4,740.85|£112,121.97
£6,155.46
£179.93
£3,335.06
£5,088.54| ||**£140,363.18**||**£0.00**|**£0.00 **|**£140,363.18**|**£126,880.96**| ||£6,128.56
£13,873.00
£28,032.00
£1,773.95
£294.00
£0.00
£9,790.67
£2,646.37
£14,669.00||||£6,128.56
£41,905.00
£1,773.95
£294.00
£0.00
£9,790.67
£2,646.37
£14,669.00|£1,021.99
£12,846.00
£2,242.75
£147.00
£2,469.29
£8,597.44
£3,231.51
£14,669.00| ||**£49,175.55**||**£28,032.00**|**£0.00**|**£77,207.55**|**£45,224.98**| ||**£210,376.73**|**£28,032.00**
**£0.00 £238,408.73**||||**£195,947.95**| ||-£10,385
-£7,538
£0
-£17,924
-£2,076
£9,568
£4,000
-£13,568
£0
£0
-£817
-£3,538
-£13,568
-£17,924
-£2,076
£51,039
£17,254
£461,289
£529,582
£531,658
£50,222
£13,716
£447,721
£511,658
£529,582|||||| ## **The Scout Association 121 Glasgow (Clarkston) Scout Group Statement of Financial Activities** |**Balance Sheet**
**As at 31 August 2025**
**Fixed Assets**
Scout Hall (Estimated Market Value)
Additions to Hall (net of grants and donations)
Aggregate Depreciation
Group Minibus
Aggregate Depreciation
**Current Assets**
Sundry Debtors
Cash at Bank and in Hand
**Total Current Assets**
**Creditors: Amounts falling due within one year**
Sundry Creditors
**Net Current assets**
**Net assets**
**Funds of the charity**
**Unrestricted Fund**
General Fund
**Restricted Funds**
Fabric Fund
Property Reserve
**TOTAL FUNDS**|2025
2024
**£**
**£**
£700,000
£700,000
£30,188
£30,188
-£246,122
-£231,453
£34,105
£34,105
-£34,105
-£34,105| |---|---| ||£484,066
£498,735| ||£0
£0
£30,817
£34,071| ||£30,817
£34,071| ||-£3,225
-£3,225| ||£3,225
£3,225| ||£27,592
£30,846| ||£511,658
£529,581| ||£50,221.00
£51,039
£13,716
£17,254
£447,721
£461,289| ||**£511,658**
**£529,581**| I report on the accounts of the charity for the year ended 31 August 2025 which are set out in this report. ## **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 independent 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 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 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 1. Which gives me reasonable cause to believe that in any material respect of the requirements: a. To keep accounting records in accordance with Section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and - b. To prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or 2. To which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. ## _M. Armstrong_ Marguerite Armstrong 33 Eskdale Drive Rutherglen G73 3JS