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2025-08-31-accounts

140[th] Glasgow (Bishopbriggs) Scout Group

140[th] GLASGOW (BISHOPBRIGGS) SCOUT GROUP

TRUSTEES ’ANNUAL REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2025

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140[th] Glasgow (Bishopbriggs) Scout Group

CONTENTS

Introduction ................................................................................................................................................................ 3 Structure and Governance ........................................................................................................................................ 3 Objectives and Activities............................................................................................................................................ 3 Performance .............................................................................................................................................................. 3 Financial Review........................................................................................................................................................ 4 Report of the Independent Examiner......................................................................................................................... 4 Statement of Receipts and Payments for the Year Ended 31 August 2025 .................................................................. 5 Statement of Balances as at 31 August 2025 ................................................................................................................ 6 Notes to the Accounts..................................................................................................................................................... 7

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140[th] Glasgow (Bishopbriggs) Scout Group

Annual Report and Accounts

Introduction

The Trustees present the Annual Report and Accounts for the year ended 31 August 2025.

ADMINISTRATION INFORMATION

Charity Name 140[th] Glasgow (Bishopbriggs) Scout Group Charity Number SC033797 Contact Address 1 Finlay Rise, Milngavie, Glasgow, G62 6QL Trustees Fergus Magennis – Group Scout Leader Alexis Enright – Treasurer

Independent Examiner Matt Ferrie

Structure and Governance

The Scout Group is constituted in terms of the Rules of The Scout Association, which is a charitable body incorporated by Royal Charter.

The affairs of the Scout Group are managed by the Group Executive Committee whose members are ex-officio or are appointed or elected at the Annual General Meeting of the Group Council.

The Scout Group can be contacted via the Group Scout Leader on 07854 220169.

The Group Executive Committee has elected to produce the alternative form of accounts permitted by The Charities Accounts (Scotland) Regulations 2006. This is represented by the Receipts and Payments Account and Statement of Balances contained here.

The Group Executive Committee has responsibility for ensuring there are appropriate systems of controls, financial and otherwise. All members of this Committee are responsible for keeping appropriate financial records. This is overseen by the Group Scout Leader and the Treasurer.

Objectives and Activities

The Charity is a Scout Group and promotes the key objectives of the Scout movement, which are: to encourage young people to enjoy new adventures; to experience the outdoors; to interact with others, gain confidence and have the opportunity to reach their full potential.

The Scouts, Cubs and Beavers sections meet on different nights on a weekly basis and take part in various activities and badges providing a balanced programme incorporating a number of different events and camps organised during the year.

Performance

The Scout Group performed its customary duties in line with the Scout Association’s rules providing for fun, adventure, learning experiences and friendships. Membership numbers have dropped sharply since May 2025 with the closure of the Beaver Scout and Cub sections due to the inability to secure new leaders which was further compounded by the loss of existing leaders David Scott who served for 23 as Scout Leader and also assisted in Cubs and Beavers. Group Scout Leader Fergus Magennis has also stepped back from face to face scouting after 23 years. Patricia Atkinson has now also served her full term as Chairperson and has now also stood down. The only remaining section is the Scout Troop which continues but with a reduced membership down from 20 last year to 12. The Scouts undertook and enjoyed a sleepover at Flip Out Trampoline Centre in December 2024, a weekend camp under canvas at Auchengillan in April 2025 and 6 scouts joined with the 175th Bishopbriggs Scout Group to enjoy the international Auchengillan Jamboree for a week in August 2025.

The Trustees are disappointed with the closure of the Beaver and Cub sections but will look to re-establish both of these as soon as it is practicable to do so. Thanks are extended to parents for their continued support with the Scout troop and in particular to its Scout Leaders Paul Fallon and Mark Munro.

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140[th] Glasgow (Bishopbriggs) Scout Group

Financial Review

Our main source of funding is the annual membership fee which has remained at £120 and is charged at the same rate to all Beavers, Cubs and Scouts. Cash income received from membership fees was £3,441.00 which is down substantially on the previous year of £7,620.00. Membership income is used to fund activities and events during the scout year and this has remained sufficient to continue participation in activities. No specific fund raising events were organised in the year. Gift Aid was claimed for the years 2022/23 and 2023/24 and this brought in £3,027.46. The Gift Aid application for 2024/25 has still to be made but it is anticipated that this should contribute approx £1k to next year’s accounts when it is realised.

Additional charges are made to scouts, cubs and beavers attending organised events and camps. All efforts are made to ensure camps are affordable and, where required, these are subsidised from scout group funds to encourage participation. There was an in-year deficit of £4,556.54 for 2024/25 largely due to the cost of last year’s summer camp to Hawkhirst Scout Centre not being included in last year’s accounts, however a brought forward balance of £10,797.46 from 2023/24 ensured that our financial situation remained robust and that this year’s activities were affordable. The bank balance at 31 August 2025 was £6,240.92

This report was signed on behalf of the Trustees

Fergus Magennis, Group Scout Leader

8/5/25 ……………….Date

Report of the Independent Examiner

I have examined the Receipts and Payments Account and the Statement of Balances, and confirm that, to the best of my knowledge and belief, and in accordance with the information and explanations given to me, these have been correctly prepared from the properly kept records and that they are in agreement therewith. I confirm also that these Accounts comply with The Charities Accounts (Scotland) Regulations 2006, and with the requirements of The Scout Association.

Matt Ferrie , Independent Examiner

8/5/25………….Date

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140[th] Glasgow (Bishopbriggs) Scout Group

Statement of Receipts and Payments for the Year Ended 31 August 2025

Year 2025 Year 2024
Note Unrestricted
Funds
Total Total
RECEIPTS
Membership Subscriptions
- Gross Membership Subscriptions 3,441.00 3,441.00 7,620.00
- less UK/SHQ National Subscriptions (2,475.00) (2,475.00) (2,686.00)
Net Membership Subscription Income 966.00 966.00 4,934.00
Programme Activities, Events, Courses
- Scout and Cub Camps 6,622.47 6,622.47 11,124.38
- Other events and activities 0.00 0.00 0.00
Programme Activities, Events, Courses 6,622.47 6,622.47 11,124.38
Voluntary Receipts
- Gift Aid
- Camping Grant
3,027.46
0.00
3,027.46
0.00
0.00
0.00
- Donations 0.00 0.00 0.00
Voluntary Receipts 3,027.46 3,027.46 0.00
Total Receipts 10,615.93 10,615.93 16,058.38
PAYMENTS
Programme Activities, Events, Courses
- Scout Shop 130.20 130.20 367.86
- Scout and Cub Camps 14,130.24 14,130.24 6,711.91
- Transport 0.00 0.00 1,458.97
- Other events and activities 0.00 0.00 870.79
Programme Activities, Events, Courses 14,260.44 14,260.44 9,409.53
Other Expenditure
- Purchase of equipment 570.03 570.03 354.78
- Locker fees 300.00 300.00 300.00
Web Site Maintenance 42.00 42.00 0.00
- Storage of Equipment 0.00 0.00 0.00

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140thGlasgow (Bishopbriggs) Scout Group 140thGlasgow (Bishopbriggs) Scout Group 140thGlasgow (Bishopbriggs) Scout Group
Other Expenditure 912.03
912.03
654.78
15,172.47
15,172.47
10,064.31
(4,556.54)
(4,556.54)
5,994.07
Total Payments
Surplus / (Deficit) for the Year

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140th Glasgow (Bishopbriggs) Scout Group

140[th] Glasgow (Bishopbriggs) Scout Group

Statement of Balances as at 31 August 2025

Year 2025 Year 2024
Note Unrestricted
Funds
Total Total
Opening Cash at bank and in hand 10,797.46 10,797.46 4,803.39
Surplus / (Deficit) for the year (4,556.54) (4,556.54) 5,994.07
Closing Cash at bank and in hand 6,240.92 6,240.92 10,797.46
Represented by:
Bank Current Account 6,240.92 6,240.92 10,797.46

The annual financial statements were issued on 8/5/25.

Signed on behalf of the Trustees :

Alexis Enright, Treasurer

8/5/25….Date

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140[th] Glasgow (Bishopbriggs) Scout Group

Notes to the Accounts

a) Basis of Accounting

The financial statements have been prepared in accordance with the Charities & Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. They are designed to give a true and fair view of the financial performance and position of the Charity for the financial year.

b) Trustee Remuneration, Expenses and Related Party Transactions

c) Nature and Purpose of Funds

Unrestricted funds are those that may be used at the discretion of the trustees in furtherance of the objects of the charity. The trustees maintain a single unrestricted fund for the day to day running of the Scouts Group, including all activities, camps and events. Restricted funds may only be used for specific purposes. There are currently no restricted funds.

d) Cash and Bank Balances

The Charity only holds a current business account, and no interest is earned on balances.

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