CITYOF ABERDEEEN DISTRICT
SCOUTCOUNCIL
CHARITY NO:SC033700
FINANCIAL sfATEMENTS
FOR THE YEAR ENDED
31 March 2022

CITY OF ABERDEEN DISTRicf SCOUT COUNCIL
FINANCIAL STATEMENrs
FOR THE YEAR ENDED 31 MARCH 2022
CONTENTS
Page
Report of the Executive Committee
Independent Examiner's report
Receipts and payments account (including
statement of balances)
Notes to the financial statements
io-ii

aTY OFA8ERDEeN DIsTrI￿scOUT£OU￿ClL
REPORTI*THE EMEOJTIVECOMPIJITtEÉ
FOR THE YEAR EP4DE031 MAI£H 2022
fjfthpth￿ty fDitr*s¢4r¢n¢<d31 Mwh 2021
Reft¥ence ¥drninisiiati¥e +fifomiJrlpTr
Chaiity*amp'.
cityofAbe￿een (YstrfctScOutCouncll
Ch3FirYre4lStrat1￿ number..
SC033700
Operatittnal 3￿dr￿..
The Stour Assoclatbn
CitytsfAberdeen ￿$t￿tt5¢0UtHejdq￿rttys
Authriè fwr
Aberdeen
ABL07YJ
Exe￿I￿Ve C¢rnm5tiee
Ind@pwA¢nt Emamlner
LeB31 SErviceS
wil￿02 0￿￿￿$, 7 GddeASqvarè,Abvdeen. A81D IEP
IndepEndEntAdvl
8rew4n t￿[Phin, 23 Ru¥i4awTeua￿. AbErdeen.A810 LXE

CITY OF ABERDEEN DISTRlcf SCOVT COUNCIL
REPORT OF TrtE EXECUTIVE COmMI￿E£ Icontlnuedl
FOR THE YEAR ENDED 31 MARC*1 2022
StrUct￿re and 8ov¢rnance
The S£outAssociation was In£orporated by Royal Charter in 1912. Its power5 include
Ihe appoifjtrnent OF loc31 bodie5 for the mana8ernent of Its èff3ir5 in any particular
part of the United Kingdom.. under these powers its Bffaiis in Aberdeen are delegated
to the Scottish Council, and Ihen to the City of Aberdeen District Scour Council lor the
managernent of its buslness.
The City of Aberdeen District Scout Council has its own Constitution and 15 recoenised
as a charity bythe Office of the Scottish Charity Re8ulatgr, under reference number
SC033700, and in accordartce wifh the prcsvi5ion5 of The Charlrie5 and Trusiees
Investment (Scotlandl Att 2005.
Bye Laws authorise the makine of rules lor the regulation of the Associètion'5 8flair5.
These have be¢orne knobvn as'Policy, Organlsation and Rules" and they establish the
structure of the organisation, define its training and provide its adrninistrètion.
Within the policy frarne-work a5 defined in 'P.O.R.' Icral decision5 are made under
wlde ran8e of headings. The devolution of authority to Regions, Districts and Group5
Is clearly indicated where appropriate.
Rec*Ltritment ¥nd appolntm¢nt of the ￿ecUtIve Ctsmmittee
The methods, policies and procedures for recruitment, appointment, induction
training of new tru5te2s is in accordaftce with-Policy Organisation and Rules of the
Scout A5SOClation" with additiongl material frorn"OSCR Guidance for Charlry
Tru5tees'
Object¢ve$ and activitse5
The aim of the Scout A5SOClation is to prornote rhe development ol youn8 people in
ès responsible citizen5 and a5 members of their local, natlonal tnd inrernational
comtnunities. The method of achievinethe aim of the Association is by providing an
enjoyable and attractive scheme fjf progressive training. based on the kout Promise
ènd Law and guided by adult leadership.

CITY OF ABERDEEN DISTRI￿SCOUT COUNaL
REPORT OF THE EXECUTIVE COMMITTEE Icontlnuedl
FOR THE YEAR ENDED 31 MARCH 2022
Flnantial Results
The financial 5tarement5 are prepared on 8 receipts and payments basis.
The result5 for the year show a decrease in funds of E9.653131 March 2021-
ncrease in funds of £3.2901.
The Executive Comrnittee is confident that its future activltie5 will Èenerate
8 Surplus suNicient to ensure the financial securlty ol the City of Aberdeen
District Scout Council.
Impact of CovTrJJ.19
The cpronaviru5 pandemlc had a significant impact on the Dperations of the Sco¥t
Ass¢xiation In Aberdeen. with actmties restricted for the malority 012021 to
onSine/virtual Scout meetings only. In partlcular, Templars. Park Scout Campsite had
significantly reduced a£tivity and very limited income throughout 2020121 and boih
the 2021 ané 2022 Aberdeen Gang Shows were posrponed (having been able to
complete the 2020 show prior to lockdown restriction51. The financial impaci was
reduced Income generating a¢iivities with Some rÈduted expenditure. Glven thi5, the
Executive Comrnittee took appropriate measures to manage the limited actwityi
reduce expendlture where possible and obtained 8¥ailable 8overnrnent funding to
support indlwdual Group's and mantain sufficient funL15 Iri the charity. A5 WÈ have
moved out ofthe pandemlc Y4ith funds maintained, sctiwties and ielated income and
expenditure have retumed to pre- covid-19 levels.
Reserves poll¢y
The reserves policy maintained by the Executive Committee i% cornpllant with the
guidance provided in the Charitie5 Accounts (Scotlandl Regulation5 2006 las
arnendedl.
The unrestrlcted funds of the charity cornprise both the aeneral fund and the
designated fund5. The d¥ignated funds have been set-a$ide for specific purposes by
the Executive Cornmittee to meet future anticipated e¥pendiiure trom past surpluses.
These unrestricted funds represent the free reseNes of the charity and arnount tts
£133,681 at 3L March 2022 of which E85.929 8re held in separately d￿18ftated fund5.
The Executive Committee ha5 2x8mined the requirement to maintain free reserve5
and concluded that the most appropriate level is between 3 and 9 month5 of
expenditure.

CITY OF ABERDEEN DISTRICT SCOUT COUNCIL
REPORT OF THE EXECUTIVE COMMITfEE Icontinuedl
FOR THE YEAR ENDED 31 MARCH 2022
Designated funds represent unrestricted funds identified for a particular projert or
use. They are..
The Training fund is for the provision of Adult Leader Trainlng.
The Templar5' Park fund is for the operation and maintenance of Ternplars. Park
Scotjt Campsite.
The Network and Scout Active Support funds identlfy the finances of the Network
and Scout Active Support sections within the District.
. The Aberdeen Gang Show maintains a Show fund for production of the annual
show and a Development fund for purthaselrepl3￿Ment of eq(tipment and
resources.
The Blair Atholl fund Is for the biennial Blair Atholl Jamborette, wSth significant
income and expenditure in the period wlth the last event held in July 2024.
The International fund provides support for District Members attendingthe
foyr yearly World Jamboree and for other prestige events.
There are currently four Restrlcted Funds, the Step Forward fund. the Revenue
Grant fund, the Lottery Fund Grant fund and the Stroke Awareness charitable
collectlon fund. The Step Forward fund was established for specified Pfojects at
Templars, Park Scout Campsite. This fund was used for a camp fire circle project at
the park in previous years and there ha5 been no movement on the fund this year.
The Revenue Grant fund represent5 grants received for specific purposes. The full
granr was not expended durin8 the prior year and the balance was carried forward
with no movement In the Cksrrent year. The new Lottery Grant fund received during
2014115 represents monies received from the Lottery Fund for the S¢ovt Network
to fynd the purchase of kayaks land relBted equiprnentl and a range of adventurous
adivities. Most of the funds were expended durin8 2015116 with the remainder
tarried forward to be utilised in future years. The Stroke Awareness charit3ble
collection fund relates to a collection made at the 2020 Gang Shtsw which was paid
to the charity in 2020121.
Trustee remuneratlon and expense5
The trustees dld not receive any remuneration or expenses during the year.

CITY OF ABERDEEN DISTRICT SCOUT COUNCIL
REPORT OF THE EXECUTIVE COMMITTEE ltontlnuedl
FOR THEYEAR ENDED31 MARCH 2022
Statement of committee mernber'5 responsibilities
The law applicable to chaiities in Scotland requires the committee members to
prepare financial statements for each financ¥al year whsch glve a true and fair view
of the state of affairs of the charity a5 8t the end of th¢ flnanclal year and of the
Surplus or deficit of ihe charity for that year. In preparing those financial
statements, the committee members are required tc$=
select suitable accounting policies and then apply rhem consistentlv;
rnakejudgements and estimate5 that are reasonable and prudent,.
prepare the flnancial statements on the 8ofn8 concern basis unless it is
will continue In busines5.
The ¢ornmittee members are responsible for keeping proper aCCOLsnting records
hich disclose wth reasonable accuracy at any time the finantial position of the
chaiity and enable ihem to ensure that the financial statements comply with the
Ch3rities and Trustee InvesttTFent (Scotlandl Act 2005 and the Charities Accounts
Iscotlandl Regulations 2006 las amendedl. They are also responsible for
safeguarding the 3$5ets ol the charity and hence for taking reasonable steps for the
prevention and detection of fraud and other irregularitie5.
Basis of preparatlon
Thls report hès been prepared ory a Receipts and Payments Basi5
in accor(5ance with the Chariiies and Trustee Investment Iscotlandl
Act 2tK)S and the Charitie5 Accounts (Scotlandl Regulations 2006
las amended).
Appfoved by the Executive Committee and slgned on its behalf by

CIIYOF ABEIIDEeN DISYRICTSCOW COUNCIL
INDEPENDENT EXAMINER'S REPORT TO THE EXECUTIVE COIAMirrEE
ONTME UNAVOITED FINANCIAi STATEMENTSOF
C17Y OF ABEIIOEEN DISTRICTSCQUT COUNCIL
I report on the ftnancrdl stètements of the Vearefid￿ 31 March 2022 whlch are selout on pa8e59to 11.
Respertive respo￿54b￿r1tle8 of exe£tsifve £ommltteÈ members and Indepen4ent examlner
The executkve committee members are responsible for the prepar3tiDn of the fin8fi¢ial statements im accordao
wr£h rhe terTh5 01 the Charities ènd Trustee Investment (Scotlandl Art 2005 and the Charities Account5 (Scotiandl
Re8ulatvJns 2(￿6 lasamendedl.
The tommfttee mernber% conslder that the Bvdlt requirement of fleEul3tion lOtIl Idl of Lhe Accounts ReBulaiions
es not 4pply. It is my respon54bll￿ytts Éxatnine ihe flnanrlol siatemerFts as requlred under 5eciion 44111 Icl of the
Aci and ro State whether partluAar rnattEf5 have come to my aitention.
of IndependeMteKamlfter's statefflert
My exaMin3t￿n is carried out in 3ccordan¢e urith RÈgulatiDn 11 of the Charltie5 Arcounts 15cotlandl Regulatlons
2fKNS las amEndedl. An examination includes a rewew of the accountin6 record5 kepi by ihe charity and •
Omparisc￿ of the finafj¢iil stètemenrs presented with those re£tsrds. Ir a150 Includes consideration of any unusbal
itErns or disclosure5 in the atiouDts, and seeks explanations from the irystees concerning any such mattÈr5, The
pr¢cedures undertaken do not prDvMle all the evidence that would be tequired in an audlt, and consequently I do
notexpress an audit opinion on the view £iveD bythe financial sraternents,
lTrdependont examinorfsstar@mgnt
In the course of my examinatlon. Tro mattÈr has come to my otcention..
whlch g4ve5 me reasonable c8vse to believe that in any matertsil respettthe reqylrements.
10 keep accounting reeords in accordance with Section 44111 lal of the ?OOS Art and fteEularion 4 of the
Accounts Règulations l*s amendedl. and
10 prepare flnandal siatements which accord ￿th the accountin8 iecord5 and carnply wlth Re6uhticn 9
of the 2006 Account5 Regulatlons las amended) have not i￿rt met, or
to which, in my attention should be drawn in order to en3blp a proper understandin£ of the finanthal
5tatemeDtsto be reached.
Chartered Ac¢ouniènt
MHA
12 CardfA Place
Aberdeen
ABIO IUR
Date.. Ig July 2025
MHA is a trading name ol MHAAudit Services LLP. a limited lia￿lIty Partnershlp in Engknd and Irewstered number VD455421.

CITYOF ABEIiOEEN DtsrRicfsCOUI COUNaL
RECEIPTS & PAYMÉNTS ACCOUNT (INCLUDING sfATEMEIIT OF BALANCES)
FOR THE YEAR ENDED JI MARCH 2022
eneral tse54&￿￿%￿￿ Re5trlitvJ
fvDd5
ftsnds
Tolal
nds
202Z
Total
20U
RetÉlpts
Donotyon5
Grants
83nk interqsi receive
Divldends recelveLI
io
250
260
3.850
25.fflo
2,291
L291
1319
Membership 8nd subscripth?n5
Fees. other receipts & charitsble eolwons
Proceeds from sak of investments
14,891
9?3
52,372
14.891
22.Q48
52,372
7,651
5,125
51,845
21.075
1tht61 re¢eipts
7C>,i37
21,325
91,862
95.79)
Paym¢nt5
Managoment and administration
6,739
11.887
6.739
27,844
4.865
28.431
15.957
Independent Exéminer's lee
Purchè5e of fixed a$5elS
pu￿hase of investments
13,624
13,624
S3,308
L950
57.254
53.308
Tot31 PJym¢nts
71,934
29.581
101.515
92,5L¥J
Wet movementln fundsfor the year
11,3971
18,25SI
15,6531
3.190
(Ipenln8 b•rtk tsalan￿ bfought lorward
49.149
94.185
3,221
146.555
143.265
Transfer betweEn funds
a0￿￿8 b4Thk balanc•tarri•dforwavd
47.752
85.929
3.221
136.$02
146,555
9 to 11 were appfoved by the trvSte¢sonlSJ￿y 2025.

TYOFASEPOeEN￿sTr¢TsctsUTCOUNc1l
NOTE5TOIHEFINANCLALSTATEMENTS
FOR ThEYEAREP40ÈD31MARtIfj ioii
l. le5eF¥t5
Fund5•t
OIApnl 2021
Inrtsmlnl
Bes¢￿rr¢S
R85aurt*s
Eyn04d
Trarofers
btheen
lun
31 March2022
UnTrstrlri*d lunds..
120.L45
121.542
314
4?.66?
30
20.S04
25,670
314
39.595
TEmpthr'5 Paik fvftd
Aos
27,3Y?
224
20.280
Is,fj?o
GwwShgwOevelopmeftt fund
5cautA¢tlve5vppwtfund
lir Athdl tuDd
R,010
141.470
40
133.681
143.334
AesiTrciedlunds'.
51ep Fotyjard fund
RewenveGraniknn
lotteryF￿￿dGtJllIfU￿1
5TrtheawirenpX5 lharllaPder￿l¢cIT0n
19
19
117
175
127
175
3.121
146.555
141.470
151,123
I36.￿2
Representsdbv..
Genoral
DESiwated
RNtrkied
fur￿5
Nel<uiTeD1O55*5
95,929
136.W2
7heEer*rn1lundiow￿on1Sthe unteSldcted fur￿51hatt￿t Exetutiye Cofflffmlleeèiefieeto uJekna¢Ctydanco￿1htheOb1eC1i
De5wttdfuThY5
Dt5iinit2d*unds iervsentvniesiFiCtedlunth ￿en11Thed foi o pèidcul4r piolEEfw￿sÈ1l1r￿lo￿5..Thelt0i￿rrfl￿￿dl5lty th¢prO￿l￿￿oI
AthItLeaderTiarrin&TheTeM￿lls. Pèikfurtdlsforthoopet￿￿3n￿ rnabThtp￿mt¢ ofTemplar5'Park5cO￿1clMp55Ie.The Netwryklund
IEPTe5enlS the flfflanie50ftheS¢outNetWDikse£litylwlthlfi thecrfsli￿. TheGiniShowrnalrttlinsa 5hDW lundforp¢rthEtionofthe
iffllluil 5huwattd o D￿￿10pMe￿l[U￿d Ttypvrtha$tlreplacaThentof e4uipmÈorèndreJaulceS. Thekou¢AQi¥eSu9pwI l￿fft¢ dela115t
financeioltheStuulA¢ttveSuppurtSe¢liunWlblnthe rhe *aliAthDlI fundisfot thebl•nniilJimbOreiie￿tttlhe1otts1 tyenl
hdd inJuty1020. The1ntemitlowI fvndpra*dE5XUPPtrtfotts5trlct mernber5 iTtendinEthe y*aity WcrtdJamboiee4ndfoTuiher
pre5¥yovqnts.
ThE step Forv4ordfvTrJwiSÈSWIWidtoi Iwfiedw4ect5atTEmplai<paik. 7hoRe¥EnveGr?hrlvTrd repreSertts8tantsr¢ceived f
specifirpurposes. Thtlull wasn¢texpendEdiD theprlrywT Indabalaffl¢*wèscari￿￿or￿￿ll to thtcurrentyear. The Lott
FunrtGrantlundwasrecdved dunnw1014115 ond repre5En1$¢n￿Iesre[Iye6tv1heSCOUt f4etWDikiofund purtha&eofeguipmrnt8Dd
pinlcipatein iFmGEttf l¢tr￿lIe1. MDTesrthe ruftdswer0qxpEr￿d￿lIn&20j5lI7￿1h IhorErn*nder ￿￿￿edfor*￿4rd lobeutil￿tdln
ruturEYea¢s.TheStrc4E4wartnu$￿r￿1•btetdIec￿￿￿ r￿¥t￿l￿at￿lertlQnM1dE￿l1n8t￿2020GI￿tS￿tsw￿+M￿￿IsP4i￿tOf￿•
tharltyirt202012L

crrYoFA8EADEEN DisfRICTSCOUT CQUNCIL
NOYÉS TO TME FINANCIAL STATEMENTS l¢*ntInts￿>
FOR YEAR ENDED 31 MARCII Z022
2. A5$¢ts
The char￿¥ held the followngassets at 31 Mèrth 2022..
31-Mar
20ZZ
31-Mar
2021
Heritable properties lat eiisriftg market value and depreciated replacement cosil
Inve5tmenlS lat market valvel
Slo¢k forfesale- Templar5' Park Scout Carnpsite
870,305
162,265
2,$00
1.035,070
870.305
154,435
1,521
1.026.262
3. InVestm￿ts
31￿•r
2022
Jl-mar
2011
Marketvalue at 31 March
151,982
53.308
152.3721
114.699
57.254
151,8451
19,1641
41.038
151.982
Sales proceed5
fte8lised losses on investment5
Unreallsed 8alns Dn investmenis
Mèrketvalue at 31 March
25,744
I&)￿5
Listed investments
eank and cash held by portfolb mana8er forreiDve5tmenl
160,045
2.220
162,265
1SL9E2
2.453
154,43S
4. E*e¢utlve Committee
Members ofthe Executive Cornmiltee receive femuneration from thecharity and are Dot P31d anye¥penses foranendipg
cornmlttee meetings. The re-irnbursemenl ofeypenses L5 restricted to recelpted expÈndlture incurred OTr behalf of the charity.
li

CITY OF ABERDEEEN DISTRlCf
SCOIJT COLSNCIL
MANAGEMENT IPJFORMATION
FOR THE YEAR ENDEO
31-Mar-22

CITY OF A8ERDEEf4 DISTRicfSCOUTCOUPKIL
RECEIPTS & PAYMENTS AttOUPIT
FOR YHE YEAR ENDED 31 MARCH 2022
General De5ign¥¢ed Restrlcted
lund
fi¢nd5
fund5
Totsl
Totsl
fund5
1021
2022
Rec&pts
io
250
260
3,850
25,WO
Grants
Bank Inierest receNed
Diwdend5 received
Hèll hlre
Membership and subscrSptlons
Evenr income
Tickèt sales
Prosramrne sales artd spornsorshlp
Camp fees
Shop sales
Other
Interrsational event5
Ctyjrses
Char￿table Collect￿n5
Proceeds frorn 53le of inve5tmenis
2,291
2.291
2,319
14.891
14,891
loo
7,651
14.605
71
4.279
2,010
14,605
71
S,252
2,020
4.718
360
47
973
52.372
52,372
51.845
Totsi rttelpts
70.537
21,325
91,862
95,790
Payments
Management anrl ar5mlniStratlon
6.739
6.739
4,865
Cour5e5 and trsining
Events
Nati0ft31 events
Inrernational event5
Insur3nce
491
1191
2.161
1,980
353
4.098
E.5C¥)
1.98D
5.638
10.139
8,5
561
5,285
6,941
6,474
10,597
2.707
56Z
S,930
Othercost5
561
badges
Shop stock p￿rChaSed
Independent Examiner's fee
Pur¢hase oFfiKed assets
Purthase ofin¥e5tmen15
535
S35
13,624
13,624
53.308
1,950
57,254
53,308
Totil P4yrnent$
71,934
29,581
101.515
92.500
N*t Mwement In fvnd5 forthe year
11,3971
18.Z561
3,290
Openin¥ bank balance bro￿￿tfOrWard
49,149
94,185
3,221
146,S55
143.265
Transfer betweèn lunds
CIoSini bank lJalwrKe ¢•rtied forwafd
47,751
65.929
3.221
136.902
14S.555