# **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 1 ## **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 2 ## **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|| 3 |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)| 4 ## **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 5