l# Edinbllrgh North East (Wardie) Seout Group Independent Examiner's Report Year ended 31 December 2025 Independent Examinevs Report to the Trustees of the 1st Edinburgh North Fast (W2rdie) Scout Group I report on the financial statements of the 1st ENE (Wardie) Scout Group (the "GroupJ for the year ended 31 December 2025 which are Set out in ApFKndix l. RpeCtIve Responsibilities of Trustees and Examiner The fjroup's Trust¢C5 are responsible for the preparation of the accounts in accordance with the Charities 2nd TrStee Investment (ScotlarKI) Act 2005 (the "Acf? and the Chariti&8 Accounts (Scotland) Regulations 2006 (the Tegulationsj. The Group's TLst consider that the audit requirements of Regulation 10(I)(d) does not apply. It is my respi)nsibility to examine the accouots as required under section 44(1)(c) of the Act and to state whether particular matters have come to my attentio Basis of Independent Examiner's Statement My examination is carried out in accordance witb the Regulations. An examination includes a review of the acwunting records kept by the Group and a comparison of the a¢Unts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeks explanation from the Tiustees concerning any such matters. The procedur¢s 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. IndependeDt Examiner's Ststejllent In corniection with my examination, rjo matter has rne to my attention.. which gives me reasonable cause to believe that in any material respect the requirements to keep accounting records in accordance with the Regulations, and to prepare accounts which agree with the accounting records and comply with the Regulations have not been meL or 2. to which, in my opinion attention sbould be drawn in Order to enable a proper understanding of the accounts to I reached Name: Martin Stobbart Qllalification: Banker Address: 4 Brunstane CrescenL Edinburgl4 EH15 2NX Date: 28 May 2026
1st EDINBURGH NORTH EAST ARDIE SCOUT GROUP CONSOLIDATED RECEIPTS AND PAYMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 endix 1 2025 2024 Recei Subscriptions Scouts Cubs Beavers Total Subscriptions 1,620 1.260 1.080 3.960 1,523 2,520 2,670 Camp Income Donations Trips Fundraising Gift Aid Relief Grant Interest ReiVed Miscellaneous 323 791 531 551 715 98 12 Total Receipts 6,402 7,292 Pa ments Troop Programme/Badges Equipment Cost of Camps Trips Church Hall Rental DonationslGifts Insuran Running Costs Miscellaneous 1.069 433 1,912 373 800 351 1,878 1.118 620 800 188 190 Total Payments 4,775 4,957 Net Income/(Expenditure) 1,627 2,335
ovement on reserves Opening Bank Balan 01101125 Rounding adjustment to opening balance Net.Receiptsl(Payments) for year Closing Bank Balan 31112125 17,646 15,311 1.627 19,273 2,335 17,646 1st Edinburgh North East (Wardie) Scout Group Statement of Balances as at 31st December 2025 Cash & Bank balances (unrestricted) Closing balances at 31112125: Deposit account Group current account Net assets 10.099 9,174 19,273 17,646 17,646 The Group meets in Wardie Church Hall. See note 2 below re payment. The Group owns a garage for the storage of camping equipment but this is in need of repair in the near future. No value has bn assigned to this asset Approved by the Group Treasurer on behalf of the Group Executive Committee Cameron Watson Tre4surer Notes to the accounts 1 Funds Following the introduction of a monthly account fee by the bank, part of the Group's funds have been placed on a 32 day noti account which eams interest which currently yields more than the monthly fee. 2 Wardie Church Hall The monthly cost of hiring the hall on Fridays fortroop meetings is £80 paid from September to June each year~ total £800. 3 Expenditure The spend on camping has redUd following the snIficant invesment during 2024. Fundraising is net of £82 of expenses incurred in running the events. 4 Income £530 of camp income has been held as credits for 2026 following a camp CanlIatiOn
1st EDINBURGH NORTH EAST (WARDIE) SCOUT GROUP Charity No SC031820 (Appendix 2) Trustees, Annual Report Year ended 31 December 2025 The Executive Committee has pleasure in presenting their report together with the financial statements for the year ended 31 December 2025. Name 2nd Address The GTOUP'S name is the 1° Edinbur<Th North East (Wardie) Scout Group and it may be contacted CIO Wardie Parish Church, Primrose Bank Roa(L Edinbutgty EH5 3JE. Constitution and Purpose The Scout Group is constituted in tern]s of the Rules of the Scout Association, which is a charitable body incotporated by Royal Charter. The Group is a re stered Scottish Charity - No SC031820. 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 rnembers of their local, national and international communities. The method of achi¢ving the aim of the Association is by providing an enjoyable and interactive scheme of progressive training, based on the Scout Promise and Law guided by adult leadership. Trustees Cameron Watson Ann Watson Ian Dewar es Mallone Asha Edwards Treasurer Beaver Scout Leader and Actin Scout l£ader Cub LEader Cub tEader Grou Scout Leader Trustees are recruited and appointed in accordance with the Policy, Organisation and Rules of the Scout Association. Activities and Achievements Beavers -- Beavers have been really busy this year. We have 23 beavers in our colony at the momenL Our waiting list is really healthy with 20 youngsters of different ages. l am the Lead volunteer for BeaveTS and Ed joined th¢ Beaver team last year with has be¢n a great asset helping to deliver a varied programme to the beavers. with fresh ideas. This year we had some visitors in taking the sessions covering from how to look after our teeth and what we need to do to look after them, we had a parent in who works for th¢ RSPB ta]king about the food chain in birds and th¢ir habitats. We also had a visit fri)m a Dr teaching us basic fst aid and CPIL W¢ were also lucky enough to have another parent come in and teach us some Russian. play Russian gatnes and sample theii treats. We went on a few trips out of the hall this year. we followed a trail down to the beach in search of treasure that was buried. We went to Stsrbank Park to plant seeds then returned later in the year to see how they were growing, we also went to the local field to practice tents and play wide games. In April some of the Beavers went to their first day camp and sle¢pover at Bonaly to celebrate the beavers 40th birthday which they experienced what activities are available for them to do. We also held our own 40th birthday paty which we invited family and friends to join us to listen to our presentation and blow out candles and eat cake! !
To fmish off the ternL we went to District camp where we had 14 beavers enjoying this experience. This year we have achieved lots and lots of badges. The beavers love gettino badges and have been very keen to earn them and in total we have awarded a massive 443 once tonight's. have been given out. This will include in total 3 Thistle Awards and 6 Chief Bronze Awards. Cubs - 15 Cubs at present and we have had a good year which kicked of with the District Football competition and 6 cubs playing at Meadowbank. Whilst we did not win the Competitio we did beat the ultimate winners in the group stages. We undertook the science badge which involved canying out lots of interesting experiments. We invaded Victoria Park where everyone got a chance to take part in the cycling badge. Pioneering and DIY skills were also put to the test and used at camps attended during the year including the most recent District camp - quite a few of the Cubs attended their fst ever camp with positive feedback received. Scouts - Scouts went one better than the Cubs and won the District football Competitio so the challenge is now to retain IL Second place was achievd in the DistrACt quiz which was an ¢vening enjoyed by all. There ivere not as many camps compared to plan due to leader availability and event cancellations but this will be a continued focus for the year ahead. That sai(L the Scouts met new people and tried new skills such as archery at the camps that were attend Badge work w&s focussed around camp activities. Group Activities - As well as the individual section activities, the group held a sociavfundraising Scot's niuht and a quiz night with the money rnised contributing to the cost of additional new camp equipment and tents. The group attended the Edinburgh Gang Show. The accounts to December 2025 were drawn up based on the cash book position with positions reconciled for items still to show as a debit or credit on the bank statement. The accounts for 2025 show a surplus of £1.652 (2023 surplus of £2,i35) notwithstanding the reduced subscriptions despite the numbers across all sections being similar to prior year. This may be due to the difficulty in accurately allocating larger payments and therefore going forward there will b¢ enhanced monitoring of receipts for camps and annual subscriptions given the increased frequency of camp activity. The treasure advised the meeting that the Group owns a lock up which ivas in need of repair and that the decision had been taken several years ago not to insure the garage and tent equipment given the age of each. With significant investment in recent years on new tents and &qmp equipment - which continued into 2026 - this approach will be kept under review especially if the garage is repaired and used to store the camp equipment. There were several camps Gqncelled either by the organisers or as a result of insufficient leaders bexng available and as such £530 of income received in 2025 will either be refunded or credited against future camps in 2026. Format of Accounts A consolidated receipts and payments account has been prepared for l ENE (Wardie) Scout Group covering the following: I" ENE (Wardie) Scout Group I" ENE (Wardie) Scouts I" ENE (Wardie) Cubs I. ENE (Wardie) Beavers Reserves Policy The Trustees hold an appropriate level of reserves in order to cover ttming differences between receipts and payments and to allow for unexpected items of cxpenditure. Approved by Cameron Watson on behalf of the Group Executive Con]mittee: