103, Braid Scout Group Scottish Charity No SC 031405 Annual Report & Financial Statements For the Year Ended 31 March 2025
103rd Braid Scout Group SC031405 Annual Report & Accounts for tho year endèd 31 March 2025 Trustees, Annual Report For the Year Ended 31 March 2025 The Trust*s have pleasure in presenting their report together with the financial statements and the independent examiner's report for the year ended 31 March 2025. Reference & Administrative Information Charity Name 103" Braid Scout Group Charity No SC031405 Addrns8 clo Andrew Mck8chanie Member8 of Trustee Board Chaiman Secretsry Joint Treasurer Joint Treasurer Group Scout Leader, ex officio Except as otherwise stated above, Trustees served throughout the year.
1Q3° Braid Scout Group sc031405 Annual Report & AGGounts for the year ended 31 March 2025 Objectives & Activities Charitable purposes The ob ectives of the Group are as a unit of The Scout Association. The Airn of The Scout Association is to promote the development of young people in achieving their full physical, intèllectual, social and spiritual potentials, as individuals, as responsible citizans and as members of their local, national and international comrnunities. 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, Activities During the year, the 103rd Braid Scout Group has continued to deliver an interesting and exciting programme for the benefit of young people of Morningside, Edinburgh. The Beaver, Cub and Scout sections are norrnally at full capacity, with waiting lists to join. Hlghlights for the Beaver Colony Included a camp to Canty Bay for Iwo nights, a visit to the Scottish Parliament, a bike ride, the Scottish Thistle Award and many other activities. The Cubs have had four camp8 during the year, shelter building, many activities including BBQ, raising funds and buying food for the local Food Bank, and a DrioOd adventure evening. Many cubs attcndcd the summer camp at Shorefield, Dumfries artd Galloway. The Scouts have done cycling, hiking, ski.'ng, fire-lighting, games, ¢hallenges and shelter building, a camp every month, and finally a week-long summer Gamp at Shorefield, Dumfries and Galloway. The Group runs a number ofjoint activities between Beavers, Cubs, Scouts and L8aders over the year. This ensures good integration between the sections. Our Group Board of Trustees, have been supporting the group to ensure we have funding to support all sections and have been actively seeking charity sponsorship, and were fortunate in gaining grants to be spent on camping equipment. Achievoments & Performance We are fortunate that each section has a full cornplernent of very dedicated and skilled leaders, running varied, interesting, challenging and rewarding programmes. Several leaders have received Long servi Awards and Commendations during the past year. All rnembers in each section gained various badges and awards during the year. Public Benefit Statement The Group meets OSCR'S public benefit criteria under both the advancement of education and the advancement of citizenship or community development headings,
10> Braid Scout Group sc031405 Annual Report & A¢counts for the year ended 31 March 2023 FinanGial Review our main source of regular funding continues to be membership subscription incotne and the associated Gift Aid tax recoveries. Parents also meet the costs of camps and outings. Receipts and payments on the unrestricted fund were £42,564 (2023-24. £36,839) and £39,117 (2023-24: £38,257) respectively. This has resulted in a surplus for Ihe year of £3,447 (2023-24: 1,418 deficit). Reserves Pollcy ThÈ Truslees, policy is to maintain reserves of 9-12 months of normal running costs in order to meet commitments and to cover any unexpected expenditure. Normal running costs exclude the costs of Gamps and outings, as these are self-financing. Net reseNes (total cash at bank including restricied funds - less liabilities) on 31 March 2025 were £11,932 (2023-24". £8,485), which is above target range of 9-12 months. Gift Aid claims are made annually, one year in arrears. The 2023-24 rebate Is Included In these 2024-25 accounts, for the sum of £2,220. (The 2024-25 claim is In progress and will be accounted for during the 202&26 accounting year.) In addltion to holding running costs, the policy is to use these reserves to meet the cost of renewing tents and other equipment, in line with the Equipment {Tent) Plan drawn up by Scout Leaders and agreed by the Executive Committee. Plans for Future Periods The Trustees intend to continue to develop the service that the Group prcvides for the benefit of the children in the communty. roved b thp Trustees on 12th November 2025 and si ned on their behalf by: Chairman
103- Braid Soout Group SC031405 Annual Report & Acccunts lor the year ended 31 Martth 2025 Independent Examiner's Report For the Year Ended 31 March 2025 Independent Examiner's Report to the Trustees of 103" Brald Scout Group I report on the financial statements of the charity for the year ended 31 March 2025, which are set out on pages [5] to [8J. Respective responsibilitie8 of Trustses and Examiner The charty's Trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 ("the 2005 Act") and the Charities Accounts (Scotland) Regulations 2006 (as amended) ("the 2006 Regulations )- The charity's Trustees consider that the audit requirement of Regulation 10(1)(d) of the 2006 Regulations does not apply. It is my responsibility to examine the aGcounts as requlred under section {44)(1)(c) of the 2005 Act and to state whether particular matters have come to rny attention. Basi8 of Independent Examlner'3 Ststement My examination is carried cut in accordance with Regulation 11 of the 2006 Regulations. 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 cxplanations 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 acGounts. Independent Examiner's Ststement In connection with my examination, no matter has come to my attention: 1 whlcn glves me reasonable cause to believe that, in any material respect, the requirernents: to koep accounting records in accordance with section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Regulations. and to prepare accounts which accord with the accounting records and comply with Regulation 9 of tho 2006 Regulations have not been mel, or 2 to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
10f Braid Scout Group SC031405 Annual Report & Accounts for the year ended 31 MaTGh 2025 Statement of Receipts and Payments For the Year Ended 31 March 2025 Receipts and paymon15 2024S Unrnslrtct•d 2Q2Y24 Unth•trt¢t•d ndi. Evtatsi Ro¢•lpt• boANp iuès¢Aptr 2,0 9,SQl 1,508 1.5Q6 OM 2120 s¢•AAl•bOnll•trltr• S.142 b tot•1 FvDlroknn9 i• Pioornfftm• AfJJ¥¥kn•. ev•nt• i e•uY• eAryB ?$17 X.2J2 21.1 29J$1 T•t•l In¢offl• J4A47 42,$U A•* •ndlN¥••lm•nt••l••, it¢. Tol•1rn4xlpt6 •217 4?.$¢4 )ts.¢J>
103 Braid Scout Group sc031405 Artrtual Report & AGGcurts for th• y•Ar •nd•d 31 Mareh 202S Receipts and payments 2024J25 unr88tr.thd rné#- luk• 2023124 Unrn8trSct4d na•- Ev•fit• r•tsl fundo T•thifvnd8 PAyTh•nl "Chty P4hrynbrtt• 4J4$ 114 11? 4.•$1 AdulgU¢f•M&n0tr41nffo 144 204 J.185 J.3M 414 252 314 i.Yd7 Xl VtlY•Jrn¥ li 4Qi •l•d&tr Sl•Mrt Fund. Shld 140 8irtk Ch¥p Jtt769 149 ,ii? 31217 Itr Sub t•tsJ rot•l Grns• Exp•nthew• 31.117 Il2$7 Yoe•lp•yrnntsl Net of r•¢wpt8llp•ym•nts) Trdfi8ftr* between ld• &349 39.117 30,157 &$79 132 3.447 1.411 3,J72 3,3 14thd• Imt y•4r •nd C•$k •nal f•7 485 9,gD3 8.496 3.240 19T 11.lJ2 The Note8 on page [8] ft)rm an integral part of these accounts.
103" BTaid Scout Group sc031405 Annual Report & Accounts lor the yearended 31 March 2025 ststement of Balances As at 31 March 2025 Statement of assets and liabilities at the end of the year 3444raS UnY•strlGtsd R••trf)t•d lun Totsl fund• TOtsIrI• ¢a•h trdnth 117 11.931 V06 3,2dO 197 11,912 Otr•r mon•t•ty a•••t• b loll 174 Nfjfv m•fi•ry AA••t• throhyllrf• trn .J14 oth 51.711 U#bHR ¢nwsp•d Irbirrws DirAor*noi¥eio&J The Notes on page [8] form an integral part of these accounts. Approved by the Trustees on 12th Novarnber 2025 and signed on their behalf by:_ hairman
103" Braid S¢out Group SC031405 Annual Report & Aocounts lor the year ended 31 MaKh 202S Notes to the Accounts For the Year Ended 31 March 2025 1. Basls of Accountlng The accounts have been prepared on the Receipts a Payments basis in accordance with the Chanties & Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2008 (as amended). 2. Nature and purpose of funds Unrestricted funds are those that may be used at the discretion of the Trustees in ftjrtherance of the objects of the charity. The Trustees maintain a single unrestrlcled fund for the day-to-day running of the Scout Group. Restricted funds may only be used for specific purposes. Restrictions arise when specified by the donor or when funds are raised for specific purposes. (See also note 4.) 3. Relatod Party Transactlons No remuneration was paid to the Trustees or to any connected persons durlng the year 2023-24 (2022-23. ni,,). 4. Ala8dair Stewart Fund The farnily of Alasdair Stcwart presented a shield and medals to be competcd for annually by the Scout Troop patrols. The family also established this fund for the purpose of meeting the annual costs of engraving the shield and medals. S. Donatlons £1,508 donations were received during the 2024125 year, from Charities Trust (£45), Rotary Club (£1,250), RBS (£160) and a Plant Sale (£31). 6. Glft Aid Glft Ald is claimed annually, one year in arrears. 7. Sub8 Bank Accounl An additlonal Bank Account was established during 2024125, for the collection of Subs from parents: and the payment of Scout Group overhead costs (rent, insurance, district Subs etc). This is intended to keep Subsloversheads disiinct from Carnp & Major Activity payments. 8. Expenses pald In arrears Both the receipts and paymenls statements may include entries relating to activities undertaken in a different accounting year to the one in which they are reiVed or paid. All monies are included based on the de they are received or paid.