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1st North Berwick Scout Group
Trustees’ Annual Report for the year ended 30 June 2025
The Trustee Board has the pleasure of presenting their report together with the financial statements and the Independent Examiner's report for the year ended 30 June 2025.
Name & Contact Address
The Scout Group's name is the 1st North Berwick Scout Group (‘the Group’), and it may be contacted via the Group Lead Volunteer on gsl1stnb@gmail.com.
Constitution & Purpose
The 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. SC031475).
The purpose of the Scout Association is to promote the development of young people in achieving their full physical, intellectual, social and spiritual potential, as individuals, as responsible citizens and as members of their local, national and international communities. The method of achieving the aim of the Scout Association is by providing an enjoyable and attractive scheme of progressive training, based on the Scout Promise and Law guided by adult leadership.
Trustee Board
October 2024. Appointment dates prior to this date reflect when the Trustee was appointed to the Executive Committee.
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1st North Berwick Scout Group
Trustees’ Annual Report for the year ended 30 June 2025
Trustees are recruited and appointed in accordance with the Policy, Organisation & Rules ("POR")
of the Scout Association. The Trustee Board oversees governance, there are a number of
additional supporting sub-committees, including a group leadership team, fundraising team, hall
redevelopment team, active support team and an operational support team, who all report to the
Trustee Board.
Activities and Achievements
The Trustee Board makes decisions and carries out administration tasks to ensure that safe, legal
and quality Scouting can be delivered to young people in the Group. The reporting period has been
a successful one for all sections of the Group and the Trustee Board has continued to support the
leaders.
The Trustee Board has held six meetings in the financial year. In these meetings, the Trustee
Board has received reports on the Group’s activities, discussed matters arising, given advice and
made decisions on issues such as:
e Finance - The financial position of the Group is discussed at each meeting. Specifically, the
Board discusses income and expenditure and cash held. Funds and Grants set aside for
Hall Development and other specific purposes are monitored and proposed spend is
reviewed to ensure that the best use is made of these funds. The Trustee Board has a
responsibility to ensure sufficient funds are available for Group activities, that they are spent
appropriately, and for ensuring that fund raising events are arranged as required.
e The Trustees reviewed the reserves policy and ensured adherence. Details of this are set
out later in this report.
e During the year, the Trustees created a first draft of a Group Risk Register. In the first half of
the year ending 30 June 2026, the Trustees will evaluate and assign ownership of the key
risks and controls. These will then be tracked as part of the ongoing Trustee meetings.
e The Trustees drafted a ‘Leaders Handbook’, this is a suite of Group policies relating to
health and safety, data privacy and communications together with other practical
information for new and existing leaders, to serve as both an induction resource and a
general reference guide. This was rolled out in September 2025.
e Hall Maintenance - Scout Hall maintenance of the fabric of the building and the grounds is
an important issue and the expenditure required involves scrutiny and approval by the
Trustee Board. The Trustees receive regular reports from the Hall redevelopment team on
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1st North Berwick Scout Group
Trustees’ Annual Report for the year ended 30 June 2025
the required maintenance and development to ensure that it is fit for purpose. During the
year ended 30 June 2025, a new member of the hall maintenance team with property
knowledge was recruited and this volunteer has been instrumental in reviewing and
prioritising maintenance needs. The Hall redevelopment team assess urgent issues with the
fabric of the building and its facilities, engage contractors to report on matters such as
accessibility and advise on next steps and best use of funds available and supervise the
various tradespeople required to maintain and upgrade as necessary. Following a decision
in the year ended 30 June 2022, to not replace the hall, the priority has been to address a
backlog of maintenance issues that had built up, these are now resolved. In the year, the
Group received £7,955 of costs spent in the year ended 30 June 2024 of £30,000 pledged
by North Berwick Trust. This leaves a further conditional amount of £22,045 which must be
claimed by 31 December 2025, that the Group hopes to be able to claim in the future if
conditions are met.
e Fund Raising - The Trustees monitor upcoming fundraising activities and the requirement
for additional funds. During the year ended 30 June 2025, the Group raised funds through
activities such as bag packing at Tesco and the Annual Coffee morning.
e Rental Income - This is a major income stream for the Group. The Trustee Board ensures
that the Group seeks to optimise the use of the Hall as an asset outside its primary scouting
use, and that rentals are managed appropriately.
Trustee Board Remuneration and Expenses
The Trustee Board did not receive any remuneration during the current or previous reporting
period. Details of Trustees’ reimbursed expenses are shown in Note 4.
Financial Review
Our main source of funding continues to be fees charged to members, which is supplemented by
fundraising activities, Gift Aid and Hall rental. As at 30 June 2025, the Group held unrestricted
funds of £46,642 (2024: £29,068). In the current reporting period, the Group made an unrestricted
surplus of £17,574 (2024: £1,536) and this is largely due to:
e Increase in Membership fees (excluding gift aid): £16,059 (2024: £15,049) due to slightly
more members. Membership fees were held at £130 per member per annum;
e Increase in rental income: £9,598 (2024: £6,835) due to more parties and other classes and
event;
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1st North Berwick Scout Group
Trustees’ Annual Report for the year ended 30 June 2025
e Grant received from North Berwick Trust in respect of 2024 costs: £7,955. It is noted that
this sum was reimbursed to the Group for hall maintenance expenditure made in the prior
year. This largely explains the significant increase in the Group's reported unrestricted
surplus. Had the receipt being received in prior year, to match the timing of the spend, the
surplus for year ended 30 June 2025 would have been £9,619 (2024: £9,491):
e Decrease in utility costs: £2,856 (2024: £6,591) due to lower energy bills in the year ended
30 June 2025 as prior year's overpayments on account were clawed back, the bills have
returned to a normal level at the end of the financial year and we expect to incur higher
costs in the year ended 30 June 2026; and
e Decrease hall development and maintenance costs: £7,044 (2024: £11,050) due to less ad
hoc maintenance requirements and timing and nature of development spend.
Offset by:
e Decrease in Fundraising: £2,478 (2024: £6,614) due to fewer events; and
e Increased capitation costs: £7,475 (2024: £6,335) due to increase in capitation per member
and slightly more members year on year. The annual capitation fee, set centrally by The
Scouting Association, is an annual, membership-based fee paid by Scout groups, and
ultimately by members, to The Scout Association (or equivalent national body) to fund
UK-wide services such as leader training, national insurance for members, and central
administration.
e Net income (fees less related expenses) was broadly the same year on year: £3,808 (2024:
£3,230). This income is due to timing of events and a small margin added to the fees to
cover group expenses and wear and tear on equipment.
During the year, sections ran a number of one to two night camps (both locally and in other parts of
Scotland) and activities for young people including days out at Foxlake and playing Disc Golf.
Restricted funds and Grants
In the year ended 30 June 2023, two grants (£15,000 from the Robertson Foundation and £4,723
from Black Rock) were awarded which are restricted to spending on hall redevelopment. In that
year, £700 was spent on architect plans so the remaining balance is £19,023. In the year ended 30
June 2025, £400 was received from Bass Rock Community Group for improving accessibility.
There has been no further spending on these funds.
The Group is also fortunate to have £30,000 pledged by North Berwick Trust of which £7,955 was
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1st North Berwick Scout Group
Trustees’ Annual Report for the year ended 30 June 2025
spent on hall maintenance in the year to 30 June 2024, which was reclaimed in the current year. The Trustees intend to ensure the remaining balance is spent on the hall before the deadline of 31 December 2025.
Reserves Policy The Trustees’ policy is to maintain reserves at around 12 months of normal operating costs plus an additional £5,000 in the event of unexpected hall maintenance. We believe that will allow the Group to meet its commitments and to cover any unexpected expenditure. This is estimated to be £18,000 based on the running costs for the year ended 30 June 2024. These accounts show that the Group holds sufficient reserves.
Plans for Future Periods
The Trustees intend to continue to offer scouting to as many young people as possible in our local area. We have agreed that the membership fee for next year will increase to £140 per annum. This is after being held at £130 for the last two years and reflects the increase in directly attributable membership costs such as capitation which we understand will rise by at least £6 per head, as announced by The Scout Association to cover increases in central costs including Insurance, Training & Development, Safeguarding & Safety, National & Regional Support and central Programme Resources. It is also noted that the Group will be embarking on a major programme of work on the Scout hall which includes but is not limited to replacing the electrics, heating, windows, doors and improving accessibility with a view to maintaining and upgrading the facilities in a sustainable manner. This work will be funded, in part, by existing grant funds from North Berwick Trust as discussed above. In addition, the Trustees will look to release surplus reserves, restricted funds (as permitted) and apply for any relevant grants.
The Group aims to ensure we are as open and inclusive as possible. We are aware that at present demand exceeds supply, however our ability to add further to our Group is very much dependent on finding new volunteer leaders to support and facilitate the introduction of new sections.
Approved by the Trustee Board and signed on its behalf by:
29/10 / 2025
a chair, 1st North Berwick Scout Group
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Independent Examiner’s Report to the Trustees of the 1st North Berwick Scout Group | have read the report on the financial statements of the 1st North Berwick Scout Group (‘the Group’) for the period ended 30th June 2025 which are set out on pages 10 to 13.
Respective responsibilities of Trustees and Examiner
The Group'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 Act") and the Charities Accounts (Scotland) Regulations 2006 ("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 accounts as required under section 44 (1) c of the Act and to state whether particular matters have come to my attention.
Basis of Independent Examiners Statement My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the Group 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 | do not express an audit opinion on the view given by the accounts.
Independent Examiners Statement
nnection 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 accounting records in accordance with the Act and the Regulations, and b. to prep accounts which agree with the accounting records and comply with the Regulat have not been met. which, in Opinion, attention should be drawn in order to enable a proper erstanding e accounts to be reached.
al Qualificat Body: Chartered Tax Adviser
/10/ 2025
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1st North Berwick Scout Group Statement of receipts and payments for the year ended 30 June 2025
2025 2025 2025 2024 2024 2024 Note (UR) (R) Total (UR) (R) Total
Receipts Gross receipts from 5 20,493 - 20,493 19,403 - 19,403 charitable activities Receipts from camps and 14,192 - 14,192 21,104 - 21,104 events Rent from land and 9,598 - 9,598 6,835 - 6,835 buildings Donations — Other 6 1,384 400 1,784 1,584 - 1,584 Receipts from fundraising 2,478 - 2,478 6,614 - 6,614 activities Interest Income 292 - 292 218 - 218 Other 7 - - - 1,456 - 1,456 Grant for Scout Hall 2 7,955 - 7,955 - - - development work Total Receipts 56,392 400 56,372 57,214 - 57,214 Payments Payments relating directly 8 32,731 - 32,731 45,209 - 45,209 to charitable activities Purchase of fixed assets 9 956 - 956 1,250 - 1250 -equipment Scout Hall development 5,131 - 5,131 7,955 - 7,955 work Return of funds received in 7 - - - 1,264 - 1,264 error Total Payments 38,818 - 38,818 55,677 - 55,677 Surplus 17,574 400 17,974 1,536 - 1,536
UR = Unrestricted funds and R = Restricted funds. The Notes on pages 10 to 13 form an integral part of these accounts.
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1st North Berwick Scout Group
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Statement of balances at 30 June 2025
Note 2025 2025 2025 2024 2024 2024
U R Total U R Total
£ £ £ £ £ £
Funds Reconciliation
Opening Balance 29,068 19,023 48,091 27,532 19,023 46,555
Surplus for the year 17,574 400 17,974 1,536 - 1,536
Closing Balance 46,642 19,423 66,065 29,068 19,023 48,091
Bank & Cash
Balances
Bank Current Account 27,342 19,423 46,765 10,060 19,023 29,083
Bank Deposit Account 19,300 - 19,300 19,008 - 19,008
46,642 19,423 66,065 29,068 19,023 48,091
Other assets
Land and buildings at 650,000 - 650,000 650,000 - 650,000
informal valuation 10
Equipment at net book 9 2,375 - 2,375 4,382 - 4,382
value
652,375 - 652,375 654,382 - 654,382
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t Baldreds Road Scout Hall
ere were no liabilities at the period end.
e Notes on pages 10 to 13 form an integral part of these accounts.
proved by the Trustee Board and signed on its behalf by:
29/10/2025
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Chair, 1st North Berwick Scout Group
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1st North Berwick Scout Group
Notes to the accounts for the year ended 30 June 2025
1. Basis of Accounting
These accounts have been prepared on the Receipts and Payments basis in accordance with the
Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland)
Regulations 2006.
2. Nature and purpose of funds - unrestricted funds
Unrestricted funds are those that may be used at the discretion of the Trustees in furtherance of
the objectives of the charity.
3. Nature and purpose of funds - restricted funds
Restricted funds are those that are restricted to a specific purpose. In the year ended 30 June
2023, two grants (£15,000 from the Robertson Foundation and £4,723 from Black Rock) were
awarded which are restricted to spending on hall redevelopment. In that year, £700 was spent on
architect plans so the remaining balance is £19,023. In the year ended 30 June 2025, £400 was
received from Bass Rock Community Group for certain hall improvements. There has been no
further spending on these funds.
North Berwick Trust committed to give grants of up to £30,000 to the Group, to spend on
maintenance of the current hall. In the year ended 30 June 2025, the Group received £7,955 in
respect of expenditure incurred in the year ended 30 June 2023. A total of £22,045 is remaining
which must be applied for by 31 December 2025, the Trustees are in regular communication with
North Berwick Trust and have agreed how the funds will be used.
4. Related party transactions
No remuneration was paid to the Trustees or to any person connected with a Trustee during the
period (2024: Nil).
During the period, four Trustees were reimbursed for expenses incurred on behalf of the 1st North
Berwick Scout Group. The total of expenses reimbursed was £1,881 (2024: £1,458), in addition,
one Trustee paid £420 to the Group for hall rental. There were no outstanding balances at the year
end.
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1st North Berwick Scout Group
Notes to the accounts for the year ended 30 June 2025
- Gross receipts from charitable activities
2025 2024 £ £
Annual subscriptions 16,059 15,049 Sale of neckers and 30 15 badges Gift Aid 4,404 4,339 20,493 19,403
Membership fees were £130 in both years.
-
Donations — Other Donations include the volunteering time of one volunteer who is refunded by their employer for their time. In the year ended 30 June 2025, this was £210 (2024: £1,584).
-
Funds received in error In the year ended 30 June 2024, £1,264 was transferred to the Group from another local club in error, this was repaid immediately and controls have been implemented to ensure that this does not occur in the future. A further £192, relating to a refund of costs is shown in the year ended 30 June 2024.
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1st North Berwick Scout Group
Notes to the accounts for the year ended 30 June 2025
- Payments relating directly to charitable activities
Camp expenses
Capitation - per member fee payable to The Scout Association Scout Hall cleaning Scout Hall utilities Scout Hall insurance Badges
Scout Group/Hall sundries Section activities Scout Hall telephone Scout Hall maintenance Scout Hall development work Donations to Charity Membership costs
2025 2024 £ £ 10,385 17,873 7,475 6,335 3,649 3,826 2,856 6,591 1,510 2,221 1,330 1,835 1,374 1,307 721 688 755 946 1,913 3,095 5,131 7,955 130 - 633 491 37,862 53,164
As set out in the Activities and Achievements section of the Annual Report, £7,955 of these costs were recouped from the North Berwick Trust in September 2024.
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1st North Berwick Scout Group
Notes to the accounts for the year ended 30 June 2025
- Fixed Assets
Cost As at 1 July 2024 Additions As at 30 June 2025 Depreciation As at 1 July 2024 Prior year catch up charge Charge for the year As at 30 June 2025 Net book value As at 1 July 2024 As at 30 June 2025
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Tents and Other Total
equipment
£ £ £
4,430 820 5,250
115 566 681
4,545 1,386 5,931
868 - 868
1,631 614 2,245
1,083 227 1,310
2,714 841 2,376
3,562 820 4,382
1,831 545 2,376
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On review of fixed assets held at 30 June 2025, it was identified that certain assets had been recognised at the incorrect value and depreciation had not been charged on older assets correctly. These corrections have been included in the table above
Fixed assets are depreciated over their useful economic life which is normally 4 years for tents and equipment.
- Value of hall In September 2023, a local architect carried out a rebuild estimate of the hall for insurance purposes, the estimated rebuild cost is £615,000 to £675,000. The Trustees have decided to use an informal valuation of £650,000 on the statement of balances (2024: £650,000).
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Audit trail
yt Dropbox Sign
Title File name DocumentID Audit trail date format Status
Document History
| G | 29/10/2025 |
|---|---|
| SENT | 08:40:13 UTC |
| ©) | 29/10/2025 |
| VIEWED | 08:42:39 UTC |
| Ea | 29/10/2025 |
| SIGNED | 09:00:14 UTC |
| ©) | 29/10/2025 |
| VIEWED | 11:31:13 UTC |
| ie | 29/10/2025 |
| SIGNED | 11:33:09 UTC |
| Y NA |
29/10/2025 |
| COMPLETED | 11:33:09UTC |
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