2025-03-31-accounts

25th Braid Scout Group

Annual Report & Financial Statements For year ending 31 March 2025

Charity No SC031571

Trustees, Annual Report For the period Ft(xn {stsrt dale) to erKJ date Section A Reference and administration details Chanty name 25th Brdid knjt Gr(MJP Registered ch8nty nwnber Irf arry) HQ registrats)n Ch8nVs pri￿1paI alress iThJsth P￿Sh Chwch 2 c1￿Y Edintxjr P05t(x Names of the charty trustees marwe the charty Trust•e Nam• Office Irf any) Tlthole year hair Secrelary Dewty Chair & Treasurer Grou Lead Vdunteer lemtErshw Secreta rust rustee Tiust iustee reasurer To January X)25 To Nqarch 2025 To March 2025 Fr(Mn fvlarch 2025 To June 2024 To June 2024 rustee 12 14 15 Nat￿9 addresses of athsers114)b(xial inf(￿￿ti￿ tArt er￿Ar￿ as tr￿1 [ff8(￿)

Section B structure. governance and management Descripkn of the chanvs trusts Typ9 of g)vemiro d0aM￿nt le.g. trust deed, Cc￿st￿ul￿￿) GrcNJp's goveming ¢knuments tIKW of The sC￿Jt AssociatKM. y C(￿￿151 of 8 Royal Charter, in lum gNe5 ￿th¢￿ty to tt How the ctwty is (x)nstitut&l le.g tnjsl asso(ja￿. crA￿nY) tX)nStrtutK￿ of Gt(xJp is descntEd In Sec1K￿ 3.32 of the Scout Trustee metts)ds le.g. apwntaj by. ty) Tnjslees are aprxyntal In aCc￿danCe wlh the sectson 3.23 of PdTrcy. Organisalhxb a￿1 R￿e5 of The Swjt A5￿￿lat￿￿. AddttKJnal 9)veM￿Ce issues ((ytKMk4 info1￿￿t￿ ixrt as ￿t Y(xJ may c1K￿e to indLKJe allknnal inf￿1￿. vtse rdevant. atr￿￿. GttMJP IS [na[w￿l by G￿vp ExecutNe C(Xnrnfft￿. The Execub"ve Con¥nfftee Q￿Sts to sui¥Kxi the Gro￿1 Sc(xA L￿der in T￿tThj the respxsits"litss of tr￿"r aFwintmenl. Vemiws of Exeixrtwe C<mrni￿ee act colleclrvely as Ch￿ty TrUSt￿S of the Sc(xrt Gr￿p. arKJ in the t￿St interests of rts rrEmbetS Polici8s atyj ￿￿ethre5 adoylwj f￿. al the irvJuct¥)n aThJ training of twstees", bl lJustee' ¢￿sKIe[atI￿ of rnai(K risks arKJ systerns and W(￿lureS to man&Je them atK . Protect aThJ 8TrJ 9]upn￿l by used by the Gro￿. . ProvKJe sulf￿￿￿t reSlMTces f(x Sc(xJbw to i¥)etate. This I[￿lut￿S. but is rK)t lin¥t￿ to. r￿Ull￿n[ Oth￿ adult surwt . Pr(Th)le aThJ the devekwEnl of SrxythiTrJ in Ihe I￿81 ￿88. . avj the Safety thalty. . Ensure that 8 W)sthve S(xxrtry exists in 8￿X)ntsr￿ a Chair to l￿d ￿ sutFCotThnrttees. . Ensure Ihat YI￿r0 Pecr4e ￿e Me8Th￿lty mvc4v&J n decNc makThJ at all levds the &oLP

Section B structure. governance and management Icontinuedl Rlsk and Intemal Control The Grojp ExeuJtNe c(￿rttee ts9s JentsfigJ the maicf risks to thch they tel￿ve the Grow is ex￿￿￿. Ihese have been reVie￿d aTrJ systems have estsNislBJ to mtyate wJainsl ltr￿. The ma uest the use of trAA"Idings, prrwty ￿ ￿ul￿￿nI from r￿ht￿￿￿"TrJ ￿ga￿s8t￿￿s such as the church, centre olher Sc4YJt Gr￿Jp$. The Grcw has suffiuent inSur￿ce in [￿￿e to (wh Ca￿181￿ fees. (x)ntn'tMJtes to Ihe S(xxrt AssO(iatK￿S n8tk)nal ?￿lent Irsuran￿ ￿sk ASSe￿nts ￿e urNJertaken before all ath"vths. Redwed in(X￿￿ from fwKtraisiThJ is relw)t up r&luclm in in(xMYo. Tt￿ c(mYthY￿ e￿Id rase Val￿ of subscntAms to irKfease the inccrfne lo the an ￿ng basis, Redwkn loss (rf &lult gr(xJp is l(ty ieliant utK)n vdunteers to arKJ ￿tT￿niSter the of the gr(w. If th￿e vras a in numtEt of I￿e[S arKV(K heltEt5 to an UrWceN8b￿ level n a rHIKxAl￿ Sect￿ ￿ the ￿ as a vthle then I￿re have to be a [￿trac1￿. C(￿￿oI￿Ja￿ (r closure of Reducti(M loss of ￿E[rtY5. The provKles actNths kn all y(x1￿ 6 to 14. K ttwe was a re(knctK)n in IT￿rnt￿Sh￿ in a Jlar ￿(M1p as It￿ tr￿re Myxjld have to be 8 conlractK)n, ConS￿￿181Th ￿ dosure of a secim. In the thrxst case scenarh) the ccrylete dc6ure of the (>oLP. Finwal mis.￿￿[￿. Tr S(xxrt Asswk3lK)D wovi(ks matKlat(xy trairung f(￿ all TrUSt￿S of ((u>. The G￿ apwmnts rts TruSt￿S Iwi arKJ fail at an Amual (neral ￿￿tI￿. has in rAace S￿leMS of nlemal C(￿tr￿S that are desi￿1￿￿ lo ￿￿Ide reasC￿&￿e assu￿Ce &Jairst malenal mismanagement c k65, these 2 sbjnatcwies for all paYrr￿t5 aThJ c￿n￿ehenSive insurance to that inswaile tisks are cover￿.

Section C Objectives and activities Summary of the ot4ects (rf the chanty sel Jt in its gjvemng dcvrnt The Purpose of Sc¢Artlng ScothThJ extsts to aCtsVe￿ F¥de in the The Values of S￿rtIng As Six)uts ￿ are g1K1￿1 by ttEse Val￿s.. Integtty. We &t vAth Integtty. V￿ ate tr￿1Y￿￿y and tyal. Care. We SUFpNI others aThJ lake care of the w￿d in thch V•E Iwe. Bel￿f- We exFkne ￿r faths. teliefs aThJ attst￿. c(F(watJ￿ . We make a pxisthe dffifere￿. w8 C(>(wate olhers arKJ rTrake fvrKIs. scOth￿ takes ￿en ￿K1[￿j ￿1￿. In Frtnership Nvilh athjlls, rk tr￿9￿￿ val￿5 of Scwbng . enjoy ￿1 tw are (h)ry ￿ have . take pwt in ￿tsvrt￿S ¢yJtdcKrf5 - le￿ Lry (i(xrKJ . share in stMrrtL￿l refw . take te¥KMsitM"lty atKI make IKM"ces . u￿1￿rt￿e r￿W arml challwory 8th'Vrt￿S - make ￿ INe by ￿"r Pr(xnise. Summary of ￿ ￿1n ￿trVrt1es ￿ ￿lat￿ to these i¥"ects Cubs arKJ S￿￿rts A(klitK)nal detals of (kn"￿b"¥eS arKJ (otAK￿l inlixTnakn Imrt as IEst W￿￿"￿) You may chooge to nclLhJe further statements. where relevant. ab￿L. Sc(Art Gr(Ap s 8 C￿nity ￿g8n1satK￿. We to Occasi￿1￿ r&se fiJTrJs fcf olher charrt￿5 thr(￿th r¥3m&J aThJ specthc events. We aim lo carry c￿1 ccas￿l acts.vths that foster care for Ihe kKzI enviroThrwt. We t&ke part in th￿"e5 offe￿j by (fv Sc(K GroL¥)S Vh th"str￿t NatK)nal Ass(Kaat￿. . PM)licy Im granlJn&irKJ". . contn"tMrtK)n by vo1wrte￿s." . tx)lry inveStr￿ls. Charty Co￿￿1551(￿l.S public criteria urKlei tK)th &￿a[￿et[￿t of ￿￿tK)n arKI the ￿￿ance[[￿t of ctbzenship devd(yrrEnt he&li￿s.

Section D Achievements and pertomiance Summary of the main ￿hievementS rrf the charty dwiTrJ the ye In the year 202415 the Gro￿) has to tM"ve and trtjild on Ihe lotsl nwniw (knip Ihis yEai is stsll at In J8rMwy ￿125 C￿￿$. V￿ W 11 {13 #i 2024 c￿sU51, 20 B￿vers(l9 in 2024), 26 Cth128 m ￿24) and 33 se￿Is {35 in 20241 In total V•E had 9) {95 in 2024) wig F¥de al the tme of census. We have also contr"￿￿ lo successful in attracts"ThJ nvw adults ￿10 (knp vAlh SeV￿al tt Gt(X4J. We Th)w have &tNe char[￿5￿ as￿ agreed to take on the role. He is by￿. our treasurer, Jane as a parenl r4). We have rewty recrurted ne4V wJdttK)ns to our T[USt￿ El￿d a￿1 l(x f(ward to wdc(xning them. During the tthrd, ￿11 be stewmng at AGM. We tr￿)k It￿1 the￿ c0ntributKX￿ ovef the y￿s. p has hwj a W year, with many excit¥vJ meebngs tMAh 1338 b&tyes. 37 Chief Suxrt Awards is a testa￿￿nt to the e￿￿￿1 atKI hard ￿ of chikjten atKJ the le￿hIp There have Sever￿ C￿pS ￿ eXp￿1rtK￿ts org8nis&l I￿￿Jh ￿ year. by the Beavers, Cubs ￿ Scr￿. Ths included the SCO￿5. very S￿￿SS￿l surrmer cwnp in KanderstgJ n SwrtzertaThY. We kxjk fOr%￿d to M￿n￿1n1Thj ￿¥j to cv4)rtdise c¥1 th excdlenl in X)2S6.

Section E Financial Review Brief statement of the c￿S rKAicy c The Grwp's rKAicy is to sufficient res(Arces to m&ntain financial T￿ller￿ in the event of an unexFect&J thrtfall in Ir￿ c fwNJraising. The ￿0￿.5 Bwd of Trustee5 c￿s￿er5 that th8 (knJp strKKJld a swn ￿l￿Valent to 12-18 ￿K￿th$ rwnirKJ costs, cir( £12,(KKk£18,(KK) Quanbfy atKI extA8n any des￿natK￿S NIA Delails of arry knds nN91en8lly in ¢thrt 1urcurrtstar￿es F4us steps to eliminate) NIA Furttr￿ fina[￿la1 remew detai15 (IytKxk4 infixmatKM) may choose to 8￿rtIC￿l infom￿1￿. vthere rdevant. atr￿￿. . the chaws Ffflnupal s(NJrces crf (￿]5 linc1￿ing any fundraisingl- . eXp￿lIt￿e has SUF¥KYtgJ ￿ k6y ob￿ctiVeS of charrty. investm￿1 tKAicy I*¥ectiv￿,. G[￿p a net km of £1.345 f(K the endi[￿ 31 Mat 2025. com1xts￿ of. . A Fffofrt of £555 on rts ￿tlY￿￿$ excIL￿J1r0 canws ￿ events.. aTrJ - A loss of £1,￿1 its (aThps events. k)ss ￿ (xryys events vrds due ts"mi[￿ dffiereD￿ betYEen rais￿1 atKJ (x)sts It￿[[￿1 C￿}sS￿￿ over the fin￿c￿l yEai erKI txmnts. Spe(xfi(xlly, tFHe was a k)ss of £1.462 telabw to the KanderSt￿ mtematKThI tn'p dl￿ to costs in ￿rrent other t￿t$ V￿hY of ￿tThj . The UK S￿￿j1 Asyxiatw)n feg rc6e ty a hwJh8r arr￿)￿t Ilkgn ￿￿￿￿11£55 vs £48 w rwfv). ￿lIJiLL￿r¥j £651 cost h￿1 tEen tAatwEd. arfftl. mairty (kn to a substantsl vs pl￿ c NO￿h$la￿lITrj the rajwed c(6ts this yw vs last yEar, the L¥ryJp's Board of Direct￿ deems rt ne(Eswy lo raise nwibership subsuiFth cost ft(xn £108 to £110 (+2%) tw [￿nber f(K twt fina[￿181 year, ￿ l￿der to [(￿ hulEr UK Sc(xrt Ass(Ki8t Section F other Optional Infomiation Pl￿S for futwe [￿K￿lS Idet8ils of s1￿￿c8nt aCtm￿ FI￿ned to ￿leve them) con￿n￿S to l(x)k f￿rd furt￿[ camps actwrties F4anned the ccffiiro year. No s￿[ficant ￿tlaY is expected hcwever c(J)tsThJe rewves lo cover all u)f(Kesegn eX￿drtWe. Section G Declaration The t￿￿teeS ￿are th91 tw atvov&J the tn￿lees. at￿Ve Swwj l￿h￿r of t￿￿tee5 S￿￿atUre(sI F￿1 r￿s) PwtiCfft(￿ Secrew. Chair) Date

25th Braid Scout Group

Independent Examiner's Report for year ending 31 March 2025

Independent Examiner's Report to the Trustees of the 25th Braid Scout Group

I report on the financial statements of the 25th Braid Scout Group ("the Group") for the year ended 31 March 2025 which are set out on pages 7 and 8.

Respective responsibilities of Trustees and Examiner

The Group's Trustees are responsible for the preparation of the accounts in accordance with the Charities and Trustee Investment (Scotland) Act 2005 ("the Act") and the Charities Accounts (Scotland) Regulations 2008 ("the Regulations"). The Group's Trustees consider that the audit requirement of Regulation 10(1)(d) 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 Examiner's Statement

My examination is carried out in accordance with the Regulations. 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 I do not express an audit opinion on the view given by the accounts.

Independent Examiner's Statement

In connection 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 Regulations, and

• (b) to prepare accounts which agree with the accounting records and comply with the Regulations have not been met, or

• (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

25th Braid Scout Group

Receipts & Payments Account for year ending 31 March 2025

RECEIPTS Membership Subscriptions Gift Aid Less District Scout Council Capitation Net Membership Subscriptions Income Camps & Events Miscellaneous Donations Received Fundraising TOTAL RECEIPTS PAYMENTS Group Activities Programme Activities Camps & Events Subsidised Events Section Expenses Uniform (including badges) Equipment (including Repairs and Renewals) Training for Leaders Overheads Donations Administration Costs Website Storage Insurance Executive Expenses (including AGM) TOTAL PAYMENTS NET SURPLUS/(DEFICIT) FOR YEAR	£ £ 9,858.00 2,553.19 12,411.19 (5,115.00) 7,296.19 16,066.00 500.00 1,700.00 2,200.00 25,562.19 973.67 19,667.06 0.00 20,640.73 988.86 200.84 270.00 1,459.70 1,934.50 798.27 120.00 1,668.00 286.38 0.00 4,807.15 26,907.58 (1,345.39) 31 March 2025	31 March 2024	31 March 2024
		£ £ 9,825.00 2,193.80 12,018.80 (4,560.00) 7,458.80 41,272.50 27.20 1,293.26 1,320.46 50,051.76 281.61 37,633.47 1,936.65 39,851.73 1,195.82 2,034.31 0.00 3,230.13 3,587.00 1,254.43 120.00 1,668.00 359.56 95.94 7,084.93 50,166.79 (115.03)
			50,166.79
			(115.03)

25th Braid Scout Group Statement of Balances as at 31 March 2025

Cash & Bank Balances (Unrestricted) Balance at start of year Surplus/(Deficit) for year Total Represented by: Bank Current Account Cash Debtors Liabilities	31 March 2025 £ 16,938.39 (1,345.39) 15,593.00 15,591.65 1.35 0.00 0.00 15,593.00	31 March 2024
		£ 17,053.42 (115.03)
		16,938.39
		30,314.04 1.35 4,691.00 (18,068.00)
		16,938.39

Other Assets

The Group owns a quantity of tents and other camping equipment which has been acquired over a number of years.

Debtors

Debtors as at 31 Mar 2024 represented committed but as yet unpaid income due from parents in relation the Kandesteg trip. No such material obligations exist as at 31 Mar 2025.

Liabilities

Creditors as at 31 Mar 2024 represented committed but as yet unpaid expenses in relation the Kandesteg trip. No such material obligations exist as at 31 Mar 2025.

The Group has no other material liabilities or obligations.

Notes to the accounts

1. Funds

The Group maintains a single undesignated general fund for all its financial transactions.

2. Trustees Remuneration & Expenses

The Trustees did not receive any remuneration during the year.