24th Glasgow (Bearsden) Scout Group Annual Report and Financlal Statements for the Year Ended 31st March 2025 Charity No SC032723 24th Glasgow (Bearsden) Scout Group Trustees Annual Report for the Year Ended 31st March 2025 Thg Trustees have pleasure in presenting their report tts3elher with tha financial Sta￿mentS and the Ind8pendenl Examingr's rgport for the year endgd 31 st March 2025. Name and Address The Group's narTTrg is the 24th Glasgow (Bearsden> &out Group arKI Ihe Group's Headquartets ale located ai Jubilee Path. Bearsden. Constitution and Purposa The Scout Group is constituted In terms of Rules of The Scout AsfJociatK)n which is a charitable body Incorporated by Royal Chartèr. The Group is a registered Scottish Charity- Number SC032723. The purpose of the Scoul Association is to promote the developmenl of young people In ￿hleVIng their full physical, inlelleclual, social and spiritual potenlials, as individuals. as r8sponsible citoens and as members of their local. national and international communities. The methfxl 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 adull18ad8r8hip. Trustees The Board of Truslees (estsblished at the September 2024 AGM. trarLSitw)ning from the Group Execijtlve C(Im rii itl?.p.I r.nFTI rised the following members during the y8aT financial year 202412025: Chairman Group Lead Volunteer Treasurer Assistant GLV Waiting List cO￿rdInal0r Maintenance C(thinatCf Media and Publicty Fund Raising Lèader Safety Overslght Leader Member Member Th8 Tru¥te88. who are recruited and appointed in accordance wrth the Policy. Organisation & Rules (POR) of The Scout Associ8tion, do nol recerrfe any remuneratic￿ or expenses f￿ their Services. Page 1 24th Glasgow (Bearsden) Scout Group Trustees Annual Report for the Year Ended 31st March 2025 Ghalrman's Report SlnLe belny esldbllshed In SeFrtember 2024. the Trustge Bowtl has SI￿gm to goNern thè Group In Iln8 wKh Ihe re8pon8ibilitlOS 8po¢ffiod in PCfi3Mombor8 of the Boofd mado sigiifi¢ant Individu81 and ¢dlodivo u)ntribution8 lo oijr work in lino. with Ihfiir de8ignalions as givgn abcNe and l am 7oain gratthil for thft hard vmrk rnmrAot8d entirely VO￿ntarilY that enabled the Board to habp a Suc￿5)j1 frst year ajdressw our resp)nsibilitie& The GLV'S report sels out the many suc￿SseS and hi9h pcirts of Scouting year In whith the iJ8dicated 18adors ran actlve and chalbnglng programrnes for all sectlons. de￿110 c(Mllrnl￿J chall8nGe$ in malntalnlng volunteer numbers. Financially the Group wnan5 in 8 sITong pCsiti￿ as set out in Ihe accounts T￿SUre￿S rerrtyt alihtsjgh we fteed lo remain vigilant and make provision fw changing Lircumstarres control and urpnb'cipated. unavoidab19 expenditure. We plan to gr¢)w raswv85 an aciN8 in¥wtrn8nt strat8Jy. Wo developed a Ri8k Rog18ter forthe Group whi¢h ij now ready for cirwlotlon. We identified atrategic and operational risks and asSe￿e￿ thè strer*Jth of thg thréat 8acry rigk Fose# and idqntifiod 8oard mambgrs with re$ponsibillty lor ￿adIng mliigallon mea5ur8s against eath risk. AJising frun the Regster have identsfied the need lo designate a Chlld Protection Officer for the Group wtro ￿11 ensure 811 appy0￿1919 n￿aSureS we laken to fulfil our resryJnsitMlib"es as set oul in PORS. We hwe al80 idèntified the need to conwete a fcfflia premises survey uslng Ihe Scoul AssOclatl(￿'8 iernplale although Mave contlme(I to reN￿W all aspects ol safèty arn1 obtained GèrtifiGgle? wh¢ro appropfiat•,' Subpcl to Ihe Completic￿ of mainton￿Ce on of the trees frontsThJ the railway, th8 phygcal safely of the premises corlorms ftjllv wlh th& Mqulr•)wrt8 of tho Hlgh Schojl cl Glasgow. ¢urronlty wr malor rL)n-Scoutlng Iw of the hal gaTtsn. We continued lo maintain the Scwt Hall prwnl8e8 to ensure they arn fil and [Unct￿r￿t afKI ( cornm1$sl￿)ln9 a prol08$1onal surygy of tho fabri¢ woro ploa9)d to bo as$LKod Ihat thoro oro no major structural iSSL￿s to aJdrgS8ed and the hall's WL¥kiry life exlerbds wdl into th8 firture.. some miror slructurnl and cosmelio Wofk stKh as repairlng the upper Iwll flo(Y and upgMding Ihe Ma￿ tlxlet wil ￿uIre 8ftenllon and so we wlll need lo conllnue to bucbjet a ￿bStan￿81 amunt for ￿￿￿￿enanc8 ann￿lly. Duiin9 the year Ihe Bo8rd slarbd lo Uevglop a Group Slrale¥c Plan, •KI a 8wnmary of Ihe thlnklr¥J * far 18 on Ihe 3gondo for dlscus8ion. The Plan will ncludo an organogram for the Group SP￿lfyIng tho rc4es roquirod on tho Trustee Board role$ to support tlw GLV.. as a r8sull. we hav8 ann(yJnced va¢>inciès on BoBrd n(yN for a Chlld Protectlon offi￿r, a CommunTrcali(ms Lea1, 0 Vdunleff RwJuilrnenl Le8d and a Bowd Secrelary. The Fundraislng Grwp had 8 ¥8ry adive aThJ $4Kcesslul yew puttlr#J Offr￿ into runniry S8￿ra1 8od* •vvnls ané Ihu mucFFneeded InGome ialaed has lund•J ￿gn￿cOn[ Imwovemeni8 In ihe Group's sio¢k ol len18 And ottr￿f vltal equipmonl for u80 by dl ¥•otlon8. We ¢onllnuod lo tho h418lral•glcally arKS as Wpll as ¢alfy u8e In temi by Hbh S¢lwl. thg Saturday morning dance class remalns a feature and ad(hlionalty V•E eiler8d into an agrewnent wilh a knal church to rent part of Ihe premises on Sunday mom¥)gs' casual lots on Saturday aftemoons lor ch1hjf￿'s partles also bring in Income. After 8 numbw of ygars In posl. I h8vo dO¢1(￿d lo st@p d(vwn a8 Chalr rers Ivve managed to 8ch*v• their Duke of Edinburgh Gold Awrdrd. The Gokl Award is the hhjhesl avadable in the prcgran requires P8dlcipanls to undertake a tough prograrrrne of self4mwovem)nt. leamwofK &lYentuftr and ¥olunl¥•rlng. A hugp enngrAtiilAtlnn* tn ynij all xnd indÉad to •V4WO Tfvlvj a￿1&¥6d a Duke of Ed￿￿h AvArd or Chl•f Scouts Award. In addition,￿•￿$ becom& Ihe first Ewlorer in the goup to athieve hs King s &out Avrard. This is the highesi ?w.Ii"d alij young persoi can acheve in a youlh e and extends beyond the Gcld Award lo include a numbor of scoutIng-spec￿Ic ¢halerwes. Well dDnL In ttirm5 nl our oth8f proorammès, Ihè Cubs have bean to a cwpl• of r&aly •xuting camps in Edinburgh. This year we allended 'The Howlino. cub camp orqanised by So)uts Scodand at Fofoell Flrs. Thèy look rHrt in an aclion-packed we&kend camp With over 500 othgr Cubs tr(¥n a￿Und Scouand. In March the cub5 took sn a Joint camp wth Cubs fr(¥n t*Jriam a￿1 ¢entral Edinbjrgh, eulminAtin9 in an 8ducalN)nal visit b Edinburgh Casle. Our Beav8r sections have bèon bu$y tw *41h ¥ 4éopov•r hall lo18 of M)rk comtlgtsd it) learning gtx¥Jt science, natural ￿lId and trafts. I those progTamm8s. awards and camps can 0￿Y happen du• to the hwd TAork ofour vclJDtser8. Evory¢M6 at Ihe group is doing this In Ihar spare time. As well a5 the unlorme(J leadership ￿ also have a de¢d"eatsd Trust88 Boerd and others who htslp keep thg group. hall. 8gwpff*nl aTrJ Tundrai8iry 90irg ar￿ &jrK*￿￿9. I'd likg to say a blg ttrkgnk you to èvèryone has IElped with Ihe grtyjp Ihis y&ar. Our number ol vduntèer5 819 th8 more wo h8ve the e8sigr111s b rvn r9ally gT88t prcKJrammès and engo)glng uctivilies and the more Y(￿n9 peop￿ can have Inour s8CtfjoThs. Thwe ara robs avaikible at all l&vels ano acioss a l￿de array ol sklllsets. $0 pl￿Se think abcNJt il yo¥ or sc*Treon8 yw know ¢oukl help us. Wi#) Ihe ehange8 comlng into Volunt￿rIT￿ with ac4yJtsng if• •tsJiw thanever to get inyofved no matter how nmth or Iv)w Iltllp. lime yrmi can spare. W8'rB Ic)okJng forward lo a fanlasllc sumrnr oflrtgrnalional aryj t￿l￿)re0 camrx'ng. Plans are well Unde￿aY for our next Visit b ltsn¢ersieg. Our vsil ￿11 lakè plaGe in aThJ be a ￿TrI ¢￿P wllh memb8f8 01 20th Gb$ww Scoul Gr￿p wlh Ihe aim OT haplng them to undgrt8k8 their own Kandor8teg oxpodSlont in future. In a first for the arrjup, V+* fire 8L80 plannlro lo join in A￿￿￿)gIlATr JAmb(na 2025 {A￿S) This inlernalh)nal jamboree 1$ h&hJ r*hl on ￿1r d￿r$t8p and vll Indude m8nknts frnm bDth our SCO￿ and Ex4)h)rer sectlons. FlnAn¢lal R•vl•w Unrèstrict￿1 Fund5 Unr&81ricted Fund income for ts year amwthd lo £71.64912CI24: £50.0951. After of £68.053 12024 .. £52.8491 Ihe surplus was £3.59612024 . E2.754-defficil' At the year end Unrestrlcted Fund5 a￿Unted lo £116,29312024 . £111,486) The Group's prlmjry Jourcv of InGCrnO has historfcally su?wiptkn4 V•Wth recent year8 been $ubiidiK8d by rental inccme Irom Fkll L•ts. Thi¥ is undor iicr•asry lo￿8 will bonefft on an on￿Ing basis by thg Group irrteoratlno 8eThic•s of OSM Goc8fo188J. (￿r se¢ondary income $￿Tc0 now coft*s from lets In relatson lo hirira oul the Scout Hall. The main Scout Hall lets in 2024 r•laied ID SCI￿1 of GlaSgry￿, o were tD U58 tho halls on a daily basis hawn9 entered irto En aJreemenl wllh us in 2023, and a danc• clasg l¢h uses the hpjls on ￿v￿Ing& and one aritrr1iL)L￿ pei ¥*ek. Ertsurhg 5uslalr53ble lgvels of ren￿1 Inc(me And ils balBncng Impact to Bubscrlptlons gnd hall maint•ngnc• r•mairn a k•y rlsk and fl)¢￿ 8re• lor ihe T￿169 board In 2025.2026. We are stlll irTh)aded by the (X￿ Inwses a(¥oss energy. ljuldiro maintenanco Ihal have seen over last tèw ws, but tha exr*ctstlcn is that Ih's *ill red￿e a8 pric*8 Steblise in 2025-2026. Finally Ihe Tru?ts• goartj arpr(Ned the GI￿￿rn of th• VlrgSn Asxourt and (x￿￿1￿ja1Oll d fund¥ inlo Ihe Invèslmènl Acto￿t - Unity Bank lo support an activ• Inv•Èlmw&t slralogy for FY 202&2028 and toyvnd. ¢10880ul proce88 b undwwty v4th a88bt8nce from prov&x* Tr￿Ure1. Rg8lricted Funda Reslrlcled Fund Income kn the year rel¥lig(1 lo thè n8t rM)slNcm (FY 2024-202S ) on thg pwiws trlp to KantJerslo9, the next Irip wim 18ke p*e in summer 2025 {FY 2Q2&2026). The R881rlclod Funds balance wa8 Els,5￿[￿24 .. £17219), r918tng lo a ¢imul&llNp ¥urpkn8 trorn Kand•rstog Garnps SUPPQrtgd by a grant from tha Allamer Trust. Thi£ ygar the Truslog Board wll propo80 ot tho AGM thal th?"Ro*icted FuTrJ8" be novatod to the Major Camps And Health and Safely Fund."MCHS Fund.. Total Fun¢$ Th8 Toiai funa Dala￿e £731,882 {2tT24." L1ZII,IV51, f88uMng th 8 C￿nU￿￿ surpki8 lor the Gr￿p. Page 3 24th Glasgow (Bearsden) Scout Group Independent Examiner's Report Year to 31st March 2025 Independent Examlnerfs Report to the Trustees of the 24th Glasgow (Bearsden) Scout Group I report on the financial slatements of the 24th Gfasgow (Be8r8den) Scout Group fthe Group.) for the year ended 31st March 2025 ￿lch are set oul on pages 5 to 7. Respectlve Responslbllltles of Trustees and Examlner The Group's Trustees are ￿spOnsible for the preparati¢)n of th8 %counts in accordance wilh the terms of the Charities and Trustea Invgstment Iscotland) Act 21X)5 and the Chariti68 I¥￿)unt8 {S¢oland) Regulolions 2006. The Group'5 Trustees consider that the audit requiremonl of R8gulalion 10(1)(d> of the Accounts Rcgulalions does not apply. It is my responsibility to examine the accounts as required under sg¢tion 44(11(cl of the Act and to stat8 whether particular matters have ccmo to my attention. Basls of Indepondent Examlnefs Statement My 8x8rnin8tion is carried out in accordanca with Ragulation 11 of the Charities Accoun18 (Scotland) Regulation8 2006. An examir+ation includes a reviow of Ihe a¢¢ountsng records k6pt by th8 Group and 8 comparison of the accounts presented ￿ryth those records. It also includes consideration of any unusual items or disclosures in the 8ccounts, and seeks expl8n2tions from the Truslèes conceming any such matters. The procedures undertaken do not provid8 all the evidonce that would bo required in an audit, arKI consequenlly I do not express an audit oplnion on the accounts. Independent Examinerfs Statement In tha course of rny examinatlon, no matter h8s come to my attention:. (1) which gives me reasonable cause to bdl8v8 that in any matarlal res￿Ct, wuiremonts (a) to keep 8ccounllng records in accordan￿ with Sectson 4411)(a) of the 2005 Act and Flegulation 4 of the 2006 Accounls Regulallons, and (b) to prepare accounts which accord with the a(￿Unfrng r￿IdS and comply with Règulation 9 of th8 2006 Accounts Regulations hav8 not bean met. or (2) to which, in my oplnlon, attenti￿ sh￿Id be drawn in order to en*)le a proper und8r*anding of the accounts to bg reached. Ix S Cannlesburn Toll Bearsden Glasgow G612AU 14th Soptembor 2025 Page 4 24th Glasgow (Bearsden) Scout Group Receipts & Payments Account Year Ended 31st March 2025 Total Unrestricted Totsl Restrictè unds Yoarto otal Year to Year to Note 2025 2025 2025 2024 Recel ts SubsGiiptions Tax Reclalmed Undèr Gift Ald Grants & Donaticns Camps & Actlvillos. Surplus Fundraising Bank Inleresl Recelved Cuirenl Account Inv&$lment Account 24,452 6.958 1.598 21,864 4,070 24.452 6,958 1.598 23.261 4.070 27,086 500 40,426 4.850 1,397 1,852 10,855 71,649 1,852 660 10,600 84,122 Hall Lets 1.397 73,IMO ments Gas Electricity Insurance R8p8ir8 & Maintonance Adminigtrollon and Sundrie8 Camp8 & Actlvitles, Delicit Tralnlng & Equlpm8nt Levies 10.204 6.022 6.513 9,652 550 10,204 6,022 6.513 9.652 550 23,758 3,997 10,384 71,080 10,513 6,022 6.184 9,128 1,380 35,618 20.731 3,937 10.384 68,053 3,027 8,678 77,523 3,027 (1630) 6,599 Page 5 24th Glasgow (Bearsden) Scout Group Statement of Balances as at 31st March 2025 ank an ¢ash In hand Unres dFun Restrlcted Funds Total Fu•)ds nt Account Current AGcou Total Fund8 Accounl Accoun TfAal Total To l Fund 31 March 31 March 31 March 31 March 31 March 31 March 31 March 31 March 2025 2025 2025 2025 2024 Opening B2lanc8 Surplu61lD£ficit) 11.138 3,596 60.601 {223) 39.747 1,434 111,486 4.807 17,219 (1630) 17.219 11630) 128.705 3.177 122,106 S.599 Clo$lng Balanc• 14.734 60,378 41,181 116.293 15,589 15.589 131,882 128,705 R88trlctsd Fundi relate to the cumulative surplus frorn bi-annual Kandersleg trips. Tho Group owns the Scout Hall and Land al 5 Jubilee Path, Bearsden. The kn'tle deeds are held ffx safe keeping by The Clyée Reglon Scout Council al Ih8ir offtes at 21 Elmbank Stre8L Glasgow. G2 4PB. The Group owns a quantity of camping and otsr sports equipm8nl whlch h8s been acqulred over a number of years. 4blllti At tho year end the Grwp had rni fftaterial wtstandlng liaLllitles. The Headquarters building is insured for £1,590.962.00 and the cont6nts, including camp equipment for £82.000.OC Sicnad. on bèhAlf of the Group Exeeutive.. Group Scout Leader 141h Septsmber 2025 Page 6 24th Glasgow (Bearsden) Scout Group Notes to the Financial Statements Year Ended 31st March 2025 1 Subscrl tlons Tola Yeart Yoarto Cub Scouts Beaver 1 NaTGh 31 March Scouts Scouts Scouts 2025 2024 Rptrfaived in Year 3,196 6.924 7,669 24,452 27,086. Less paid to SGotti8h H Q Region and District -1.463 -3.169 -3.510 .2,243 -10.3B4 -8,679 1.733 3.755 4159 2,657 14.068 18.407 Subscriptions to both Scottish H Q arKt District are on the basks of rnembership at 31st January 2025, which comprised: Beaver Sc