2025-08-31-accounts

Trustees'

' Annual Report

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For the period
From (start date)} of) [fos] _[pfs fto end date
Section A Reference and administration details
Charity name 159th Glasgow Scout Group
Registered charity number (if any) SC033310 |
HQ registration number BERR EREE
Charity’s principal address c/o Stuart Rigg
354 Albert Drive
| rostoote Io | al | | ole ds
Names of the charity trustees who manage the charity
(These will be published in the annual report of the charity and the Charity Register if reporting for a Registered Charity with a charity regulator)
Trustee Name Office (if any) Dates acted if not
for whole year
1 Karl Richmond | Chair |
23 Sara Abbott | [Secretary] |
45 StuartSheilaStuart RiggYuillYuill ||__Beaverleader [treasurer] Nominated Member||[sd
6 Phil Tausne Cub Leader Po
7 Rod MacNeill ScoutLeader [|sd
8 Catherine Meylan ExplorersLeader [|sd
9 Catriona MacNeil Elected Member |
10 Kirsty McKechnie ElectedMember [sd
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Names and addresses of advisers (optional information but encouraged as best practice)
(These will be published in the annual report of the charity)
Type of advisor
a Cs es
|
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Section B Structure, governance and management
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Description of the charity's trusts

1 LT700001 (14 September 2024)

Type of governing document The Group's governing documents are those of the The Scout Association. They consist of a Royal Charter, which in turn gives authority to the Bye Laws of the Association and The Policy, Organisation and Rules of The Scout (e.g. trust deed, constitution)og Association. How the charity is constituted ; ; . . The Group is a Trust established under its rules which are (e.g. trust, association,iati company) Trustee selection methods The Trustees are appointed in accordance with the Policy, (e.g. appointed by, elected by) Organisation and Rules of The Scout Association. Additional governance issues (optional information but encouraged as best practice) You may choose to include additional The Group is managed by the Group Trustee Board, the information, where relevant, about: members of which are the 'Charity Trustees’ of the Scout Group which is an educational charity. As charity trustees they are responsible for complying with legislation applicable to charities. This includes the registration, keeping proper accounts and making returns to the Charity Commission as appropriate. Policies and Procedures adopted for: The Trustee Board consists of the Chair, Treasurer plus 8 a) the induction and training of trustees, Trustees and meets every 3-4 months. b) trustee’ consideration of major risks and the systems and procedures to Members of the Trustee Board complete Being a Scouts manage them Trustee learning within the first 6 months of joining the Board. This Group Trustee Board exists to make sure the Charity is well-managed, risks are assessed and mitigated, buildings and equipment are in good working order, and everyone follows legal requirements and the organisation's policies and rules. Their support helps other volunteers run high-quality and safe programmes that gives young people skills for life.

Section B Structure, governance and management (continued) Risk and Internal Control (Specimen 1) The Group Trustee Board has identified the major risks to which they believe the Group is exposed, these have been reviewed and systems have been established to mitigate against them. The main areas of concern that have been identified are: Damage to property and equipment. The Group would request the use of property and equipment from neighbouring organisations such as the church and other Scout Groups. Similar reciprocal arrangements exist with these organisations. The Group has sufficient contents insurance in place to mitigate against permanent loss. Injury to leaders, helpers, supporters and members. The Group through the membership fees contributes to the Scout Associations national accident insurance policy. Risk Assessments are undertaken before all activities. Rediired incame fram find raising The Grown is nrimarily

2 LT700001 (14 September 2024)

reliantBaneuponteteraincomerene Ed enefromEuan inasubscriptionssuaenean sage NERYandSore nouapefundraising.tee pus eerieny The Group does hold a reserve to ensure the continuity of activities should there be a major reduction in income. The Board could raise the value of subscriptions to increase the income to the group on an ongoing basis, either temporarily or permanently.

Reduction or loss of leaders. The Group is totally reliant upon volunteers to run and administer the activities of the Group. If there was a reduction in the number of leaders to an unacceptable level in a particular section or the group as a whole then there would have to be a contraction, consolidation or closure of a section. In the worst case scenario the complete closure of the Group.

Reduction or loss of members. The Group provides activities for all young people aged6 to 18. If there was a reduction in membership in a particular section or the group as whole then there would have to be a contraction, consolidation or closure of a section. In the worst case scenario the complete closure of the Group.

Risk and Internal Control (Specimen 2) The group has in place systems of internal controls that are designed to provide reasonable assurance against material mismanagement or loss, these include 2 signatories for all payments and a comprehensive insurance policy to ensure that insurable risks are covered.

Section C Objectives and activities

The Purpose of Scouting Summary of the objects of the charity set Scouting exists to actively engage and support young out in its governing document people in their personal development, _— empowering them to make a positive contribution to society. The Values of Scouting As Scouts we are guided by these values: Integrity - We act with integrity; we are honest, trustworthy and loyal. Respect - We have self-respect and respect for others. Care - We support others and take care of the world in which we live. Belief - We explore our faiths, beliefs and attitudes. Co-operation - We make a positive difference; we cooperate with others and make friends. The Scout Method Scouting takes place when young people, in partnership with adults, work together based on the values of Scouting and: - enjoy what they are doing and have fun - take part in activities indoors and outdoors - learn by doing - share in spiritual reflection - take responsibility and make choices - undertake new and challenging activities ~ - make and live by their Promise.

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Summary of the main activities in relation to these objects

159th runs weekly term time meertings for Cubs on Tuesday, Beavers and Explorers on Wednesday & Scouts on Thursday evenings. 159th also runs external activities such as climbing and ten-pin bowling, as well as sleepovers and camps, all of which are suitable for the different age groups involved. --

Additional details of the objectives and activities (optional information but encouraged as best practice) You may choose to include further[159th is registered for Gift Aid and work has continued statements, where relevant, about:|during the year to ensure documentation to allow GiftAid to be claimed is up to date. A claim was not made within the * policy on grantmaking;|Financial Year, and the intention is that a claim for 23/24, + contribution made by volunteers;]24/25 & 25/26 will be made in the 25/26 Financial Year.The * policy on investments.]Group's investment policy is included in Section E. Public benefit statement The Group meets the Charity Commission's public benefit criteria under both the advancement of education and the advancement of citizenship or community development headings. Summary of the main achievements of jin addition to the regular weekday evening sessions, a the charity during the yearJnumber of camps/sleepovers were run successfully during the year (Beavers Sleepover, Scouts Lapwing, Scouts & Explorers Everton & Explorers Aberdeen). Activities included trips to the Gang Show (in which 17 members particiapted either or stage or in support roles) & Panto. Fundraising activities included Christmas card delivery, the Ceilidh organised in conjunction with the Church and the lucrative RaceNight. The Scouts/Explorers Trip to Kandersteg in June 25, was a great success and the culmination of much hard work and committment from the Leaders as well as the Scouts/Explorers attending. Section E Financial Review Brief statement of the charity's policy on reserves Reserves Policy The Groups Policy is to cover costs and in light of a more significant increase last year, it was decided the annual subscription should remain at £80 this year, with the expectation that it would be increased in subsequent years. Cash balances at the end of the year remain higher than normal largely due to Kandersteg, for which we still hold circa £2k. Quantify and explain any designations

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Details of any funds materially in deficit (circumstances plus steps to eliminate)

N/A

Further financial review details (optional information)

You may choose to include additional	You may choose to include additional
	information, where relevant, about:{Investment Policy (Specimen 1)
« the	charity's principal sources of funds
	(including any fundraising);	To take advantage of increased returns, the Group
		continued to utilise an instant access deposit account,
		which is visible on the groups Internet Banking. The
		Group's turnover is modest and does not have sufficient
		funds to invest in longer-term investments such as stocks
		and shares. The Group has adopted a iow risk strategy to
		the investment of its funds. All funds are held in cash.
* how	expenditure has supported the key objectives ofthe charity;,]	TheGroup Executive Committee has elected to produce the receipts and payments form ofaccounts
		(as opposed to fully accrued accounts) permitted by The
	.	CharitiesAccounts (Scotland) Regulations
		2006. As a consequence, activities can have receipts and
		related payments in different financial
		years.
* investment policy and objectives;
	Section F	Other Optional Information
Plans for future periods (details of any
significant activities planned to achieve
them)

Section G Declaration

The trustees declare that they have approved the trustees’ report above

Signed on behalf of the charity's trustees

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Signature(s) K Richmond S Rigg
Full name(s) Karl Richmond Stuart Rigg
Position (eg Secretary, Chair)
pte CTT TT
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5 T700001 (14 September 2024)

159th Glasgow Scout Group (Charity no. $C033310) Receipts and payments account

Year Slart date Year end date P| from weseiee fo] sais Receipts and payments 2024/25 2023/24 Consolidated Unrestricted funds Unrestricted funds £ £ Receipts [Donations, legacies and similarincome CT SSSCSCdYC<dLSSSSSCSCS [2a | rs a GRAD[OOCYTE] SO Sub total | 35,125 | |[19,592] 25,115|| Grants ET Ce CC O tergrants CTCL Fundraisingevents (gross)Sub total Boece 406) ME ee oe ea zAl Beat DeateOOOCCCCSSTS 8] [a 7 total es 4/556) | 1,513, Sub er) ES CS OY OP ireofeqipment | JOtmerScouthutincome CSC fnvestmentincome Sub total eres oa) ees ee a A) (SS The Scout Association Short TeminvesimentSevics || CL _— [Oiherinvestmentineome Sub total S BE 460 [ es 61) Asset and investment sales, etc. [ttsti‘ 'zd |

159th Glasgow Scout Group (Charity no. SC033310)

Receipts and payments account PR]from sceneYear start date [rainsfear end dala Receipts and payments 2024/25 2023/24 Unrestricted funds Unrestricted funds £ £ Payments SOSCSCSCSTCSCOCOCOCCCY]COs (Charitable Payments Membership subscriptions paid on (NationalCountyirearbwtic) ———«[|_—=—SSSam | [CB | P routh programme andactvites Adutsupponandwaning SSCS COL a WaterandSewergeSSCSCSCSOSSSOSSCN | OP ElectictyandGas——SSSOSCS—SSCSCSC‘C~‘iSCSSSSSCSCS SSCS] insurance | SSCS Od Repairs andRenewas equpment————SSSCSSCSCSCSCSSSSSSCSCS~SO] SC Materials and ——SSSSCSCSC~SSSCSCSC~“‘~C~SCdYCdTSS Printing and photocopying [Contrbutontocampoosts SSCS CTY CO ee) AGMandwusteoomperses—SSCSCSCSCSSSTSSSOSOSOCYYCd SSCS JOthercostsdetalt costsdetai@——SSSCSCSCSTSSS™SC—~S Other 00] (| SSS lOtmercosts deta tafSO] Fundaisingerpenses—SOSOS—SSSC—~idSCiEC“ SS a 88] OOOOOTCTCCTCCTCCTCTCSYP] [ pets SOS] lOtertneramgcoss Sub total Se) | aa Total Gross Expenditure Asset and investment purchases, etc. [tY [tst—‘—CSY Total payments Net of receipts/(payments) eV Se) «eS Se TC Cash funds last year end re Cash funds this year end [Sees SCe A ems ead

159th Glasgow Scout Group (Charity no. SC033310) Receipts and payments account

Year stant daie Year end dale from Statement of assets and liabilities at the end of the year 2024/25 2023/24 Unrestricted funds Unrestricted funds £ £ [Cashfunds P2028 SSCS} [C0 [Bank depositaccount | CSC [Bulding[Pam Halsocietyaccount Endeavour Award Fund (designated) ———SSSCSC~~wCSC“‘CSC™C‘#ASYCCSOWC#C‘“‘‘éiY| PCiY| |CashFloats Total cash funds | 48,032| 22,388| [Othermonetaryassets fd a [Debis due fromthe CouniyirearDewieverup OT | CPCS aSub eree total Renee) 6 [see linvestmentassets——SSOSC~—SCSC‘“‘~rdTSSC~C~C~C~s~sdYCSC<dLSC(‘:;:SCSCSCSC~”' [lavesimentproperty-detalSSSCSC~C~—“‘iYSSCSC“‘“CSCCNSC‘Y:SCWG™SSCSC“‘~‘Y OC a [Otnerinvesiments=deta [Non monetary assetsforcharity'sownuse || | a OCC SY fShopstock a Oe a a niuresteSSCSC~‘“sCSC“‘CSSCCCYY:SC<SSTSCSCSCS [Scouting equpment a foes [ [AccountsnotyetpaidSSSCSC~C~sSC“‘“‘CSNCCNYY:SO<SWSSSSS —SCCdYSC [Expenses incuredbutnotinvoied [SubsoiptionsnotyetpaidSCSSSCSCSdYC<STSC(SSCS *S a a aSub total Ree ees]a MN(ee CS oes creel

The above receipts and payments account and statement of assets and liabilities were approved by the Trustees Signature Print Name

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Independent examiner’s report to the trustees of 159th Glasgow Scout Group

| report onthe accounts of the charity for the year ended August 2025 which are set out on the attached.

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the 2006 Accounts Regulations does not apply. Itis 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 Regulation 11 of the 2006 Accounts Regulations. An examination includes a review of the accounting records kept by the charity 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 the course of my examination, no matter has come to my attention [other than disclosed below*]

1. which gives me reasonable cause to believe that in any material respect the requirements: e to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations

2. to prepare accounts which accord withthe accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or

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

Name: Kew Pender

Relevant Professional qualification/professional body: AIB (Scot) Instuture of Bankers of Scotland

Address: 23 Darvel Road, Newmilns, KA16 9BH

Date: 16" April 2026