114 Flfe (Llnburnl Scout Group Scottish Charfty Number SC032681 Annual Report & Flnanclal Statements Year ended 31 March 2025 114 Fife (Unburnl Scout GroEFP Artnual ￿port and financial 5tstement 31 March 2025 Reg15teTed Number.. SC032681 Contents Administrative information Trustee report Purpose and Perfomiance revlew Flnanclal Revlew Independent report Recelpts and Payments Statemènt of 8alances Notes io 114" Fife (tint￿rnI Scout Annual report and finanoal statement 31 Mirch 2025 At￿tered Nwnber. SC032681 Adminlstratlve Infommtlon tharlty Name: 114 Flfe ILinburnl Scout Gr£￿p arlty Wlstratlon: Scottish Chwlry NUmt￿r SC032681 Contact Addmm: W¢bslt¢: Trust•es Independent EyamSner Bafftk•rs CAF Bank. West MallinR. Kent Roy41 Bank of Scolland, East Port. Dunfermlir* Page J 114th Fife lknnburnl Scout GfOUP Amualrei￿ and flnathdal statemerrt 31 Mjjrth 2025 Re8tsteied Ilumber.SC032681 Trustees annull rewt The Group Trustee Bo¥d. are dwrivstrustees. trovep1￿We In pres￿ng ttrdrrepJ¢ tO8ett*r with the fir￿ndal$t1térr*nts and the Fr￿￿10￿t Éxanlnerfs repcrt for the ￿arended 31 March 2025. Constft￿lon The Charity opw*es tenns of the constitution ailopted at the AGIA on 14 ￿￿•Mber 3024. is in accordance Vlith the model constitth(m for Scout Groups provlded by the knrt Ass(riation. which was incorporated by Roydl Charter kn 1912. The Offlcersand Trustees were elected tythe 6row) scout COU￿11 atthe A(W. In ￿cOrdan￿ wfth trt consittuilon, and serve twms between oneand three year& The Groupw Volunteer Isan exao member oftheTr￿tee Board In acu)rOance with the constltutlow TNst•• 8oard Is •¢tount•bl•. The Group Scout C￿nd1 norn￿1￿ meets once ￿ry￿r. Group TnJstee Board Is respor&lblÈ frjr oversieht anLI man88emert ofthe day-to4ay 8ffalrs ofthescout Gr￿p and nomwly Meets a mlnlmum of sts tlmes perv￿r. R•S•n￿ polkv The Trustees bulld up re5erve5 In order to malnTrlnJnd replace tl* tsbM¢ of Scout Headq￿rterS andthe equlpmerrt requlred to support tlr jcout1nspr￿r0rnff¢ deSl¥ered bythe fjrtsU￿ A conllnyrKy reserve 53 al￿ held lo •Uowfor •ny ur•xp•ct•d •xp•ndlturn ordrwmstsnce The Trusms are 5ailsfied thatthe current lelel of reseNes hehd a￿ aJewate tf4s wr￿￿e. Plam The Group TwMee Board ￿75 been f(Kused on en$wi￿ thtt l*a(*uarters and eqU￿ment areflt for purpose. Thls has included: Completion ofa mulu ythr woyammeto ￿PlaCethe campln8 equ*ment ReplKement of the Harlkng around theexterlor ofthe bLthldi Tho Group Trustee Bo•rd cortIn￿l to work wkh Hf• COWKII to dMI wlth th• Involv•d In th• 5•par•tli ofthe Scout Hall from the Communlty c￿tre, and the subsequent demol1t1￿ olthe CtrnmunRy Cerrtr& A new back wall was bu1￿ as part of that p￿lett andthe SccArt Hall is a tctslly Stsnd ak￿e buildl Thls year 0130 Saw the conWI￿lOn and opnlw of the Communlty Mub acr0$5 from thè kout Hall •ndth• r•op•hln8 of the car pwk next to the Scout Hall. wlich mean5 we arevlslble a8ai7 to D8ssers ￿. The future plans. sc*neofwthlth Povebeen o)mpleted sino y￿r end. I￿lUde PaIrt1￿ ofthe exterlor cl tht buildin8 Updatlr8the offlc• to lrtorFor¥t• an IT suit• Approved bytheGFOUP Trustee Board on the 2&h August 2025 and siined its behalf by. Page 2 114th Flfe lknnbuml Scout Group Annual report and financlal statement 31 March 2025 ewstered Number.. SC032681 Purpose and Performance revlew Purpose of the Group The purpose of the Scout Association isto promote the develi)pment of young people In achleving their full physical, intellertual. social and spiritual potentials, as individuals. as responsible cstizens and as members of their local, natlonal and International communities. The method of achievin8 the aim of the Association15 by provldlng an enjoyable and attractlve scheme of progressive trainin& based on the Scout Promlse and Law and gulded by adult leadership. Achlevements and perfomiance Once agaln, we must record our thanks our adults - the Sectlon Teams, Actlve Support and our Tru5tees- for their contlnuing efforts to provlde the best posslble scouting for our young people through the challenKes of the year. We've also been ably supported by a number of families throu8h our 'peak adulf events. when we need more people around io make thlng5 work Many thanks to all of them. Actlvlty hlghllghti To dellver our Skllls for Llfe pro8ramme. we or8anlsed around 230 weekly meetlngs with an amazlng varlety of a¢tlvltles beln8 provlded. In and out of the Scout Hall. Resldentlal activltles provlded were: I Scouts and Explorers Skills Camp- two nights at The Crai8s campsite at Torphichen in West Lothian. 2 Six older Scout5 took part in a day hike and overnight lightweight camp at Fordell for thelr Expedltlon Challenge 3 Summer Camp London at Gilwell Park for IS Scouts and Explorers and 5 adult5 4 Launched our annlver5ary year wlth The Camp" a bi8 weekend at Fordell Flrs wlth 54 young people Completed two on&nlght Zodlac Camps at Fordell Flrs for 24 Scouts. provldln8 Autumn and Wlnter campln8 6 JOTI weekend provlded another overnl8ht experlence tor some youngsters, although not much sleepln81 These seven events, ¢ovÉrln8 15 nl8hts provlded 125 youngsters wlth 285 nlghts awav. Other adventurous actlvltles Included a bell-boatlng sesslon for Cubs at Lo¢hore Meadow5 and two raftlng days for Scouts and EXplo￿r$ on the Tay from Aberfeldy October saw OLbr Bi8 Really Actlve Weekend IBRAWI- wlth 818 Day Out to Edlnburgh on Saturday (Dynamlc Earth and the Royal Yachtl then an Artlvlty Day at Fordell on Sunday wlth nine activity sesslons provided. These days Involved more than 60 youngsters Top Awards Durln8 the year, Top Award5 were 8alned bv 10 young people in 8eavers. Cubs and Scouts. Page 3 114th Fife I￿nbUrnI Scout Group Annual rèport and financial Statement 31 March 2025 ReBistered Number.. SC032681 Purpose and Performance Review (contlnued ) Youth member5hlp As at 31 January 2025. our youth membershlp stood at 110- a net In¢￿ase of 10 young persons or IO%. There remains constant demand for places in all Sertion5 but we can continue to 8row only within the limits of our adult teams. Sectlo Beavers Cubs Scouts lorers Total 2025 20 41 38 li iio 2024 22 33 31 14 100 io Adult Memb•rshlp Total adult membershlp was 32 as at 31 January 2025. Our new natlonal membershlp system went Ilve In November 2024, replaclng the Compass System and brln8lng In a new adult learnln8 programme. Fundln8 lor artlvlllos The Scout Group wants to Increase opportunltles for young people and reduce the cost for famllles, so we have contlnued our support of adventurous artivities withln our programmes to the tune of wme £3,264. Funded actlvltles included 23 adventure sesslons at Fordell Flrs, additlonal attivltles at Gllwell Park. a water actlvltles day at Lochore Meadows, Instructed cydln8 sessions at Loch8elly Cycle ParK river raftin8 sesslons and Expeditlon Challenge actlvltles for Scouts Thls money Is orlglnally from a grant from Cashback from Communltles but now from our own Scout Group reserve allocatlons. Thls programme wlll contlnue Into the 2025-26 year. Addltlonal fvnding wlll be sought from external sources Page 4 114th fife ILlnbuml Scout Group Annual report and finan¢lal statement 31 March 2025 Reglstered Number.. SC032681 Financial Review Past Year The flnanclal perfomance for the perlod shows an overall deficltfor the year of £7,993, wlth the Group Reserves sittin8 at £51,620 Ilnc £14,363 designated for future expenditure- see Appendices). The Group delivered a full year of Scoutin8 actlvlties wf(h some a￿dIt￿al approved expenditure from reserve5 on premises and equipment. Notably harllng repairs, new flooring and a new photocopier. An additional amount of £995 was allocated from reserves to the cost of the 2024 summer camp. This amount reflerted the funds ralsed by 8roup members via scout hall work and other activitles. Flnanclal Hl8hll8hts Total Income was £40,76912023.. £37,192), an Increase of £3,577 or 9.6%. Subscrlptlon Income, Our main source of Income was up at £17,86912023.. £15.512) or 15.2% Programme Activitles, £5,64212023: U,0611. Camping and Actlvltes. Income for Camping and Act￿ltieS was £11,285 whllst the costs for these actlvltles was É18,424. The Group try to malntaln an acceptable cost to familes for events and some costs are met by the Scout Group. The Scout Group accounts on a osh basis. which does result in some income and expenditure tor events belnq accounted for in dlfferent flnanclal vears. Income and Costs We had an Increase In membershlp and the level of sub5crlptlon fee5, whlch Is evldenced by the 15.2% Increase In subs. However thls In turn increased our central subscription cost due to the Scout Assoclatlon to £5,445. Glft Aid Income of £2,9861s down 5118htly from last years £3,094. Steps have been taken to en8age parents and carers to sign up for gift aid and we anticipate thls figu￿ to Increase next year. We would also Ilke to tske this Opportunity to thank those parent and Carers for"Glft Aldln8" thelr subscrlptlons where ell8ible. Our Operatlng Costs In terms of runnlng the Scout Hall are normally fixed. Therefore any scope to reduce these costs Is Ilmlted. However costs reduced sl8nlflcantly thls year to E7.92112023: £10,979), almost entirely Ilnked to a well due reduction In Gas and Electrlclty A delay In the settlng up of a planned Investment account meant we rnlssed out on budgeted Interest for the year of £980, We were able to offset thls wlth a rates rebate of funds that h4d been dormant wlth our water suppller of £1,196, and the Investment of £25,OCKI has n¢)w been made The￿ were several expenses approved by the Trustees and funded from reser¥es. These included replacement of the bulldlng harfin& a revamp of the hall floorin& some new tents and a new Photocopier and Printer. Future Plans As Trustees, we are conscious of our duty to support the Group Lead Volunteer and the volunteer leadershlp team n providlng all the a5slstance required, both fin3ncially and administratively. for the delivery of the Scoutin8 pro8ramme. We belleve we provide great value for money and are please to have approved a budget forthè financlal year 2025/2026. The Trustee5 have also approved an increase in the subscription fee from £15 to £16 per month. Thè Trustees feel this is required to continue our actfvity programme and continued investment in equipment and Summary On a financlal basis we have had a g¢)od year. which is In part down to the great support we have had from our members, parents and carers who continued to support us e3ch month. We hope to share the benefits of this support over the coming months and year as we invest in the Scout Hall and Scouting Programme. Page 5 Appendices Reserve Spending A summary of planned designated reseNes expenditure: Item In Period YrD Ground Purchase IT Room Tables and Room Dividers Adventure Fund 10,000 500 304 3,559 14,363 Page 6 114th Flfe ILuiburnl Scout Group Annual report and financial statement 31 March 2025 Registered Number: SC032681 Independent Examlnels Report IndependentExamlnerfs Report to the Trnstees ofthe 114- Flft {IlnburnJ Scout Gnwp I report on the financial statements of the 114th Fife {tsnt￿rn) Scout Group I'the Group") for the year ended 31 March 2025 which areset out on pages 8 to 9. Respertfve re5pon51bllltks of Tru5tee5 Examlner The Group's Trustees are responsible foi the FYeparati¢n of the accounts In accordance wlth the Charltles and Trustee Investment1Scotlandl Act 20051.lhe Act") and the Charliles Accounts (Scotland) Re8ulatlons 2W6 {"the Regulatlons as amended"). The Group's Trustees consider that Ihe aLKlit requirement of Regulation 10(l)Id} does noi apply. 11 IS my responsibilily to examine the accounts as required undw sects'on 44111(c) ot the Act and to state whether pardcular matters have come to nry attentlon. 8asts of Independent ExamIne￿$ Stotement My examination is carried out in accordance with the 2006 Re8ulations {as amended)- The examinatlon includes a review of the accounting records kept by the Group and a comparison of the accounts presented with those records. 11 also includes consideration of any unusual iterns or disclosures in the accounts, and I would seek explanations from the Trustees concerning any such matters. The ryocedures undertaken do not provide all the evidence that would be required in an audlt. and consequently I do not expressan audit opinion on theviÈw4 given by the accounts. IndependentExomlner's srarement In connection with my examination, no matter has come to rny attention:_ whidi wves me reasonable cause to believe that in any material respect, the requirements {al to keep accounting records in accordance with Sertion 4411){a) of the 2005 Act and Regulatlon 4 of the 2006 Regulations. and {bl to prepare accounts which agree with the accountln8 recoids and comply with Re8ulatlon 9 of the 2006 Regulations have not been rnet, or to which. in my opinion. attention should be drawn in order to enable a prO￿r understanding of the accounts to be reached. l also noted In my examlnation. eontlnued good prartlce In keeping clear well or8anised records as well as minlmal handlln8 of cash (movin8 to cashless model where possible), alon8 With 8ood cash controls, during the financial year under review Professional ,_x erience. Relirea Investment Administr2tion Manager - Charity Client Specialist zr Pagel 114th Flfe (Llnbuml Scout Group Annual report and financial statement 31 March 2025 Re8lstered Number.. SC032681 Recelpts & Payments Account 2024- 25 Restricted 2024- 25 Unrestrlrted 20Z4- 25 Totsl 2023- 24 Total RECEIPTS Subscrlptlons Donations 24 12A24 11,162 825 3,094 Glft Ald Fund.Ralsln8 Actlvltles 4,J63 4.36J 1,195 Group Actlvitles Grants Camps ind acrfvltles 11285 11.285 16,38S Mlstellaneous Income 3,197 3,197 14 Sale of property Investment Ineom• Bank Interest 174 Total R•ulpts PAYMENTS Cost of Fundralslni 740 740 142 Group Actlvltles Premlses Pro8ramme Actlvltles Leader Trglnlng Badges & Unlform Equlpment Purchase & Malntenance Camps and actlvltles 7,921 S,642 7,921 5,642 10,979 4.481 1.379 1.413 18,424 1,379 1,413 18,424 418 813 16,4S7 Spendlng from Resewves Mana6emeTht & Admlnistratlon Costs Total Paym•nts 43 18 43 318 SurplusllDeftlt} for y￿r Page 8 114th Fle {UntsJrnlso￿ froup n￿1 repMaThl fkunthl otement 31 Mwth 2025 ftweral Ilwtr. SC032681 2023- 24 569 vestment 5avln¥5 Acc(wt Cash In Hand Sub Tot41 $ub•yWonsAc¢oufvt 59571 C•sh In H•nd Hyttuv•• •fidffttl oirio eoulpmert cam￿n8 and v•k*l The 6fOUP ¢)**S Freehol¢ land arnl pThn*•t Abbei*• l)mfemil AH flwrn not•d ¥•INW￿ v41 424) The Notsson Pales Ioto li fomi wt0fthesefrn￿ stai•m• 114th Fife (Linbuml Scout Group Annual reportand financtal statement 31 March 2025 Ile8lstered Number: SC032681 Notes to the Financlal Statements Measurement Conventlon The financial statements have been prepared on the cash accounting methodolo8y, where transartlons are recorded when they actually happen. For example incomelreceipts will be recorded when the Scout Group re¢elves the cash and expenses are recorded when they are actually paid out and not when the blll Is raised. Funds The Group maintains a single undesignated general fund for all its financial transactions and a Restricted Fund for monies held on behalf of members. Trustees Remuneratlon & Empenses The Trustees dld not recelve any remuneratlon durlng the year12024- 25 £NIII. R•strlct•d Incom• and Exp•ndltur• Not oppllcable Subscrlptlon Income 2024- 25 2023. 24 Subscrlptlon Incofne Less: Subscrlptlon Pald to Reglonal and Natlonal Scout Assoclations Add.. Subscrlptlon prompt payment rebate 17,869 15,4451 15,512 14,3501 12,424 11,162 Fund Ralsln8 Incom• 21)24- 25 2023- 24 Unlform sales Badges Hall Hlre Equlpment Hires Tuck Shop Caterln8 Raffles Amazon / Easyfundralsing Quiz Nights Ba8 Packing l Leaflet Oellverles Sponsor Events Actlvity Bank Other 221 133 490 520 1.129 86 152 2,422 io 4.363 1,197 Page 10 I￿th Flfe ltinburnl Scout Group Annual report and financial statèment 31 March 2025 Regstered Number.. SC032681 Notes to the Flnanclal Statements (contlnued ) Cost of Fund Ralsln8 2024. 25 2023- 24 Tuck shop Caterlng Costs Activity 8ank Hours General event costs 399 341 142 740 142 Premlses 2024. 25 2023. 24 Telecoms Gas & Electrlclty Offl¢e Consumables Insurance Photocopler Scout Centre: Repairs & Malntenan Rates Cleanlng Rent Legal & Prof Fees l. T. Consumables / Licences Off1￿ equlpment purchase Bank charges 71S 2.35S ioi 624 4,217 149 2,588 178 1.656 57 695 190 720 130 186 23 44 700 634 128 7,921 10,978 Expendlturé fvfid•d from r•Mr¥•s 2024- Z5 2023- 24 A8reed Reserve Spending- Equlpment A8reed Reserve Spendin8- Activlty Agreed Reserve Spending- Premises 851 5,463 7,799 10 Cash and bank The Group malntalns a slngle undeslgnated bank account for all It's financial transactions. Whllst the reserves are perhaps hi8her than would otherwlse be expected, thi5 is portly hlstorical from the sale of the previous scout hall and the Trustees ablllty to source Grants to 15$1st with property works and the purchase of scouting equlpment. The Trustees, m5n¢Jful of the reserves, recognise the Importance of funding a rolllng replacement of 5COUting equipment. There was a significant investment of £1,485 made this year from reserves. The Committee anticlpate no grant income to offset against expenditure in the financial year 202512026 11 Property and equlpment Insurance valuation The Group Trustee Board carry out a periodic review of the Scout Group'5 insurance values on it'5 property holding and scouting equtpment. Any adjustment is then refiected in the insured values to ensure the appropriate level of insurance is placed on the assets. Pa8e 11