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 Dri￿oOd 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
2024*S
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*
"Ch￿￿ty 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 l￿d•
&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
3444*raS
UnY•strlGtsd
R••trf)t•d lun
Totsl fund•
TOtsI￿rI•
¢a•h trdnth
117
11.931
V06
3,2dO
197
11,912
Otr•r mon•t•ty a•••t•
b lol*l
174
Nfjfv m•fi•*ry AA••t• throh*yllrf• tr*n
.J14
oth
51.711
U#bHR
¢nwsp•d Irbirrws
DirA*or*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 re￿iVed or paid. All
monies are included based on the d*e they are received or paid.