81st Fife (1st Broomhall) Sea Scouts
Annual Report & Financial Statements
for the
Year ended 31 March 2025
Charity No SC031335

81st Fife (1st Broomhall) Sea Scouts
Trustees Annual Report
Year ended 31 March 2025
The Executive Committee have pleasure in presenting their report together with the financial statements
and the independent examinetrs report for the year ended 31 March 2025.
Name & Address
The Group's Name is the 81st Fife (1st Broomhall) Sea Scout Group and it may be contacted at The Scout
Hall, Capernaum, Limekilns, Fife, l(V113JR
Constitution & Purpose
The Scout Group is constituted in terms of the Rules of The Scout Association, which is a charitable body
incorporated by Royal Charter. The Group is a registered Scottish Charity - No SC031335.
The purpose of the Scout Association is to promote the development of young people in achieving their full
physical, intellectual, social and spiritual potentials. as individuals, as responsible citizens and as members
of their local, national and international communities. The method of achieving the aim of the Association
is by providing an enjoyable and attractive scheme of progressive training, based on the Scout Promise
and Law and guided by adult leadership.
Trustees
Mike Cha
Jonathan Carter
Gordon Prow
Andrew Mitchell
Jac
ui Crawford
Lorna Dou
las
Fiona Harve
Joshua Bliss
Ma
Chair
Treasurer
Group lead Volunteer
Trustee
Trustee
Trustee
Trustee
Trustee
Trustee
The Trustees are appointed in accordance with the Scottish Variations of the Policy, Organisation and
Rules of The Scout Association.
Activities & Achievements
The Group maintains a regular programme of activities for Beavers, Cubs, Scouts and shares an Explorers
programme with other local Scout Groups.
Reservo8 Policy
The Group's policy on reserves is to hold sufficient resou￿$ to continue the charitable activities of the
group should income and fundraising activities fall short. The Group Trustee Board considers that the
group should hold a sum equivalent to 12 months of core running costs, circa £12,000.
The Group held reserves of approximately £10,500 against this at year end. This is below the level
required for operating expenses due to operating losses in recent years and reduction in support for
fundraising actlvlties.
Approved by the Group Executtve Committee on
and signed on its behalf by'.-
?pL fifrLIu-
Mike Chaplin
Chaimian
Page 1

81st Fife (1st Broomhall) Sea Scouts
Independent Examinerfs Report
Year ended 31 March 2025
Independent Examiner's Report to the Trustees of the 81st Fife (1st Broomhall) Sea Scouts Group
I report on the financial statements of the 81 st Fife (1 st Broomhall) Sea Scouts Group ('Ihe Group,) for the year
ended 31 March 2025 which are set out on page8 3 to 5.
Respective rosponsibilities of Trustees and Examiner
The Group's Trustees are responsible for the preparation of the accounts in accordance with the Charities and
Trustee Investment (Scotland) Act 2005 ('Ihe Act") and the Charities Accounts (Scotland) Regulations 2008 ("the
Regulations"). The Group's 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 a¢¢ounts as required under section 44(1 }(c) of the
Act and to state whether partI￿lar matters have come to my attention.
Basis of Independent Examin8rf8 Statoment
My examination is carried out in accordan￿ with the Regulation 11 of the Charities Accounts (s￿lIand) Regulations
2006. An examination includes a review of the accounting records kept by the Group and a comparison of the
accounts presented with the those records. It also includes consideration of any unusual items or disclosures in the
accounts, and seeks explanations from the Trustees conceming 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 EXamine￿S Statement
In connection with my examination, no matter has come to my attention'.-
(1) which gives me reasonable cause to believe that in any material respect, the requirements
(a) to keep aC￿unting records in accordance with the Act and the Regulations. and
(b) to prepare accounts which agree with the accounting records and comply with the 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.
Paul Nealrf
Llnton House
W88t Grange
Culross
KY12 8EL
Signature .................... ;......................................................... .. .
Date
if/fk/A..........................................
Page 2

81st Fife (1st Broomhall) Sea Scouts
Receipts & Payments Account
Year ended 31 March 2025
Unrestrlrted Restrlcted
Funds
Funds
Total 2025
Total 2024
Receipts
Payments
Transfer Between Funds
Surplus l Deficlt for the year
£17,573.53
£21,513.73
£19,109.60
£21,927.23
-£3,940.20
-£2,817.63
Recelpts
Unrestrlrted
Funds
Restrlcted
Funds
Total 2025
Total 2024
Membership Subscriptions
200 Club
Boat Shed Income
other Donations
Fund Raising
Payments for Activities
Investment Income (Bank Interest}
Hall Rents
HMRC Charity Donations
Other Charitable Activities
Sundries
Total Receipts
Note 3
£7,348.00
£8,798.50
£0.00
£0.00
£1,448.08
£6,136.98
£480.00
£0.00
£50.00
£2,170.27
£0.00
£25.77
£19.109.60
£0.00
£477.21
£5,975.88
£3,495.11
£132.83
£0.00
£0.00
Note 4
£144.50
£17.573.53
Payments
Fund Raising Costs
Charitable Activites
Scout Prog Activities, Training & Tributes
Badges & Uniform
Bank Charges
Boat Shed
Equipment Repairs & Maint& Insuran
Cleaning
Ground Lease, Rent & Rates
Telephone, Broadband. Licen￿5
Electri¢
Insuran
Membership Dues
Purchase of Fixed Assets (equipment}
Total Payments
Note 4
£3,079.22
£0.00
£2,704.97
£1.047.20
£204.01
£0.00
£2,460.03
£3,488.00
£1,187.70
£671.85
£1,340.96
£2,411.79
£2,599.00
£319.00
£21,513.73
£3,137.41
£0.00
£2,504.68
£1,203.73
£210.01
£0.00
£1,804.04
£3,448.00
£953.50
£500.63
£2,003.62
£2.899.11
£3.262.50
£0.00
Note 5
Note 5
Note 5
Note 5
Not8 5
Note 3
£21,927.23
Su
lus / Deficlt for the year
-£3,940.20
-£2,817.63
Page 3

81st Fife (1st Broomhall) Sea Scouts
Statem•nt of Balances
31 March 2025
Cash and Bank Balances- Note I
2025
2024
Opening Balance
Bank Accounts - Unrestricted
Bank Accounts - Restricted
200 Club
Cash
Surplusl{Deficit) for the year
Closing Balance
14,439.70 £
10,423.53 £
693.00 £
3,323.17 £
17.257.33
13,556.62
693.00
3,007.71
-£3,940.20
10,499.50 £
-£2,817.63
14,439.70
Bank Accounts - Unrestricted
Bank Accounts - Restricted
200 Club
Cash
5,826.23 £
693.00 £
3,459.31 £
520.96 £
10.499.50 £
10,423.53
693.00
3,323.17
14,439.70
Other Assets
The Group owns the Scout Hall at Capemaum, Limekilns. The building is
currently insured for £900K. The title is held in the names of the Region
Commissioner, Chairman, Secretary & Treasurer for the time being of Central
Region Scout Council on bèhalf of the Group. The title deeds are held in
safe keeping at ScoLrt Headquarters at Fordell Firs.
The land on which the Hall is situated is leased from the Earl of Elgin under a
lease expring on the 30th January 2045. The current rent is £920.50 per
annum with the next rent review due to take place in 2029.
The Group owns a quantity of sailing, camping and other sports equipment
which has been acquired over a number of years.
Llablliti88
The Group has no other material liabilities or obligations.
The Notes on Page 5 fom an integral part of these Accounts.
Approved by the Group Executive Committee on 9 + L lol
and signed on its behalf by-.-
Mike Chaplin
Jonathan Carter
Ghalrman
Tr•a•ur•r
Page 4

81st Fife (1st Broomhall) Sea Scouts
Notes to the Accounts
2025
2024
1 Funds
The Group holds funds across 3 bank accounts, restricted funds are also held
within these accounts. The group also has a separate bank account for the
200 Club.
2 Trustees Remunoratlon & Expenses
The Trustees did not receive any remuneration during the year (2024.. Nil)
Trustees received expenses totalling £2480.66 during the year (2024:
£1012.71)
3 Subscription Income
Less Membership Dues
7,348.00 8,798.50
2,59g.00 3,262.50
4,749.00 S,536.00
4 Fund Ralslng Income
Less Cost of Fundraising
5,975.88 6,136.98
3,079.22 3,137.41
2,896.66 2,999.57
5 Scout Hall Costs
Cleaning
Ground Lease. Rent & Rates
Telephone, Broadband, LiCen￿S
Electric
Insuran
9,100.30 9,804.86
3,488.00 3,448.00
1,187.70
953.50
671.85
500.63
1,340.96 2,003.62
2,411.79 2,899.11
Page 5