51[st] Edinburgh Boys Brigade Company
RECEIPTS AND PAYMENTS ACCOUNTS
2024/2025
Charity No: SC031359
Reference and Administrative Information
Charity Name: 51[st] Edinburgh Boys Brigade Company Charity Registration Number: SC031359 Contact Address: Mr S Campbell 13 South Chesters Medway Bonnyrigg Midlothian EH19 3GG Trustees/Office Bearers Captain Sean Campbell Officer-in-charge – Company Section Sean Campbell Officer-in charge – Junior Section Scott Ralston Officer-in-charge – Anchor Section Derek Houliston Treasurer Ross Millar
Independent Examiner
Craig Hunter Q Court, 3 Quality Street Edinburgh EH4 5BP
Bankers
Bank of Scotland
High Street, Dalkeith
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51[st] Edinburgh Boys Brigade Company
Year ended 31 July 2025
Independent Examiner ’ s report
I report on the accounts of the charity for the year ended 31 July 2025 which are set out on pages 3 – 5.
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 the 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 independent examiner ’ s statement
An examination is carried out in accordance with regulation 11 of the Charities accounts (Scotland) Regulation 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
Which gives me reasonable cause to believe that in any material respect 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
To prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or
To which in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Name: Craig Hunter
Address: Q Court, 3 Quality Street, Edinburgh, EH4 5BP
Date: 16 March 2026
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51[st] Edinburgh Boys Brigade Company
Receipts and Payments Account
Year ended 31 July 2025
| Receipts Donations Subscriptions Capitation Camp Uniform Donations Transfer from savings account |
Unrestricted Funds 2025 £ 4,124 1,365 1,120 212 7,465 - |
Restricted Funds 2025 £ |
Total 2025 £ Total 2024 £ 4,124 4,109 1,365 1,275 1,120 2,459 212 412 7,465 2,850 - - |
Total 2025 £ Total 2024 £ 4,124 4,109 1,365 1,275 1,120 2,459 212 412 7,465 2,850 - - |
|---|---|---|---|---|
| Total receipts | 14,748 | - | 14,748 | 11,104 |
| Activities for generating funds Bank and deposit interest |
- | 1,059 | 1,059 463 | |
| Total receipts | 14,748 | 1,059 | 15,807 11,567 | |
| Payments Charitable activities Capitation Equipment/supplies Transport |
2,020 594 614 |
2,020 2,057 594 1,742 614 789 |
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| Registration/Lets Outings Camps Uniform Engraving Other Donations to third parties |
3,968 3,968 4,020 658 658 1,122 1,406 1,406 3,534 670 670 485 - - 121 - - 86 1,000 1,000 - |
|---|---|
| Total cost of charitable activities Total Payments |
11,031 11,031 13,957 |
| 11,031 11,031 13,957 |
|
| Excess of Receipts over Payments for the year before transfers Transfers |
3,716 1,059 4,775 (2,390) - - - - |
| Excess of Receipts over Payments for the year |
3,716 1,059 4,775 (2,390) |
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51[st] Edinburgh Boys Brigade Company Statement of Balances At 31 July 2025
| Unrestricted | Restricted | |||
|---|---|---|---|---|
| Funds 2025 | Funds 2025 Funds 2025 |
Total 2025 | Total 2024 | |
| £ | £ | £ | £ | |
| Bank & deposit balances | ||||
| Bank & deposit balance b/f | 2,888 | 65,354 | 68,242 | 70,632 |
| Movement in year | ||||
| Excess of Receipts over Payments for | 3,716 | 1,059 | 4,775 | (2,390) |
| the year | ||||
| Bank & deposit balances c/f | 6,604 | 66,413 | 73,017 | 68,242 |
| Reserves | ||||
| General Funds | 6,531 | - | 6,531 | 2,815 |
| Designated Junior Section Camp Fund 73 | Designated Junior Section Camp Fund 73 | - | 73 | 73 |
| Restricted Fund - Ross Macrae Trust | - | 66,413 | 66,413 | 65,354 |
| 6,604 | 66,413 | 73,017 | 68,242 |
The accounts were approved on behalf of the Trustees
______ Captain
_____ Treasurer
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