15th Renfrewshire Kilbarchan Scout Group 

Annual Report & Financial Statements 

for the Year ended 31.3.2025 

Charity No SC031745 

15th Renfrewshire (Kilbarchan) Scout Group 

Trustees’ Annual Report 

Year ended 31/3/25 

The Executive Committee have pleasure in presenting their report together with the financial statements and tné independent examiner's report for the year end 31/03/2025 

Name & Address The Group's name is the Kilbarchan Scout Group and it may be contacted at The Scout Hall 18 Steeple Street Kilbarchan, PA10 2JE 

Constitution & Purpose The Scout 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 SC031745 

The purpose of The Scout Association is to promote the development of young people in achieving their full physical, intellectual, social and spiritual potentials, as individuals, as responsible citizens and as members of their local, national and international communities. 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 


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Trustees<br>**----- End of picture text -----**<br>


Vacant Chairman Secretary Treasurer Lead Volunteer Scout Volunteer Explorer Scout Volunteer Cub Scout Volunteer Beaver Scout Volunteer 

Trustees are recruited and appointed in accordance with the Policy, Organisation & Rules ("POR") of the Scout Association 

## Reserves Policy 

The Trustees believe that around three months of annual expenditure is an appropriate level of reserves in order to cover timing differences between receipts and payments and to allow for any unexpected items of expenditure on property and equipment maintenance and repairs 

Page 1 

15th Renfrewshire (Kilbarchan) Scout Group Independent Examiner's Report 

Independent Examiner's Report to the Trustees of the 15th Renfrewshire (Kilbarchan) Scout | report on the financial statements of the 15th Renfrewshire (Kilbarchan) Scout Group ("the Group") for the year ended 31st March 2025 which are set out on pages3 to 5 of this report 

## 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 2006 ("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 | 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 

- a 

45th Renfrewshire (Kilbarchan) Scout Group Receipts & Payments Account Year ended 31st March 2025. 

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|---|---|---|---|---|---|---|
|31st|March|2025|31st|March|2024|
|RECEIPTS|
|£17,239.33|£13,309.55|
|Voluntary|Income|£7,803.00|£7,780.00|
|Subscriptions|
|Fund-Raising|Activites|£0.00|£1,370.00|
|Group|Activities|
|Grants|£2,666.69|£3,314.50|
|Scout|Programme|Events|£8,833.00|£5,852.81|
|Investment|Income|
|Bank|Interest|£974.46|£871.97|
|Total|Receipts|£37,516.48|£32,498.83|
|PAYMENTS|
|£0.00|£1,040.11|
|Cost|of|Fundraising|
|Group|Activities|
|Programme|Activities|£22,901.66|£8,739.59|
|Subscriptions|paid|to|Scout|Headquarters|£4,370.00|£4,108.50|
|zadges|&|Uniform|£358.22|£1,566.18|
|Leader|Training|£1,080.00|£620.00|
|Equipment|Purchase|&|Maintenance|£1,670.86|£63.00|
|Donations|£0.00|£0.00|
|Tax|£0.00|£0.00|
|Premises|£5,191.28|£7,467.22|
|Other|Expenditure|£884.25|£1,524.80|
|Administration|costs|£805.20|£621.44|
|Total|Payments|£37,261.47|£25,750.84|
|Surplus/(Deficit)|for year|£255.01|£6,747.99|

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Page 3 

15th Renfrewshire (Kilbarchan) Scout Group Statement of Balances 

Year Ended 31st March 2025. 

||31st|March 2025|31st March 2024|
|---|---|---|---|
|Cash & Bank Balances (Unrestricted)||||
|Opening Balance||£79,015.78|£72,267.79|
|Surplus/(Deficit) for the year||£255.01|£6,747.99|
|Closing Balance|_|£79,270.79|£79,015.78|
|Bank Current Account||£8,693.21|£9,912.66|
|Bank Property Account||£70,577.58|£69,103.12|
|Cash in Hand|ee|||
|||£79,270.79|£79,015.78|
|Other Assets||||
|The Group owns Camping, Activity and Maintenance equipment to the value|of|£36,242.00|£33,871.00|
|Scout Hall (held on behalf of The Scout Association)||£625,182.00|£595,412.00|
|||£661,424.00|£629,283.00|
|Liabilities||||
|The Group has issued Cheques which have not been presented to the value||£0.00||
|TheNotesonPage5formanintegralpartoftheseAccounts||||



Approved by the committee on: 27] 7/2S 

Page 4 

15th Renfrewshire (Kilbarchan) Scout Group Notes to the Accounts Year ended 31/3/25 

## General Upservauors 

The majority of members are now paying annual subscriptions by bank transfer. In order to accommodate this in the Income and Expenditure statement pay-ins have been tolallea Tor eacn aay ana only one entry per Gay Tor subscriptions made. 

- On 18th February 2025 the sum of £2000 was transferred from the current account to the reserve account There were 10 deposits of £1500.00 from volunteers attending Switzerland 2025 31March 2025 —_31 March 2024 

- 7 Ine Group maintains an unaesignatea general tuna for ail its rouune transactions. It also maintains a property account for repairs and future hall 

- 2 Trustees Remuneration & Expenses The Trustees did not receive any remuneration during the year ( Nil) £0.00 £0.00 

- 3 Subscription Income £7,803.00 £7,780.00 

|||£7,803.00|£7,780.00|
|---|---|---|---|
||Less: Paid to Scout Headquarters|£4,370.00|£4,108.50|
|||£3,433.00|£3,671.50|
|4|Fund Raising Income<br>a<br>ofexpenses)|£0.00<br>£0.00|£1,370.00<br>£1,370.00|
|5|Cost of Fund Raising<br>BE Costsdeductedfrom Income prior tobanking)|£0.00<br>£0.00|£1,040.11<br>£1,040.11|
|6|Fremises|||
||Cleaning<br>Heating,Lighting&Broadband|£0.00<br>£2,363.11|£237.82<br>£2,276.69|
||Insurance<br>Repairs & Maintenance|£1,985.05<br>£843.12|£2,313.32<br>£2,639.39|
|||£5,191.28|£7,467.22|
|/|Voluntary income|||
||Includes:<br>Donations|£11,214.33|£250.00|
||Miscelaneous Income|£0.00|£4,364.55|
||Hall Donations<br>Uniforms|£5,730.00<br>£295.00|£8,285.50<br>£409.50|
|||£17,239.33|£13,309.55|