2025-06-30-accounts - 1st New Deer Boys Brigade

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

APPENDIX APPENDIX[1] 1

Period[start][date] Period[end][date] Month Year Month Year | —_ Period start date | Period end date From 01 2024 To 30 06 2025 OSC r From Day01 Month07 Year2024 += To || 30Day _ _ Month06 _Year2025 Oe oe oscr

Office Office[of the] of the Scottish Scottish Charity Charity[Regulator] Regulator

Reference and administration details

Charity Charityname name 1" NEW NEW DEER[DEER] BOYS[BOYS] BRIGADE BRIGADE }

Other names charity[is] known Other names charity is ee by Registered[charity] number sc034995 Registered charity number “$C034995_ On OO Oo Charity's principal address HOPEDALE Charity’s principal address HOPEDALE > Oe SO a MAUD PETERHEAD | Postcode Basteode AB42 AB42 4RA 4RA Names Names of[of] the[the][charity] charity[trustees] trustees on on[date] date of[of] approval[approval] of[of] Trustees’[Trustees'] Annual Annual Report[Report]

Name[of] Dates acted[if] person Trustee name Office[(if][ any)] not[for] whole (or body) entitled[to] er[PA Maaitusiceoresie naeomninaaeemen ered (eeoremeaciany)ena,|| | aR nottorwholayear,RSE Sade year oe | .ppoint sappoine(0 pory)entitied trustee trustee (if (if,any) fo[any)] 4. 1 ANDREW ANDREW ELPHINSTONE ELPHINSTONE 2 ANNE DICKINSON

_ 7 3. 3 MARIONMARTIN, MARION MARTIN 4

8 9

11 12 13 14 15 16 17 18 19 20

APPENDIX APPENDIX[1] 1

Reference Reference and and administration administration details details

Names Names of[of] all[all] other[other] charity[charity] trustees[trustees during] during[the] the period,[period,][if] if any, any, (for[(for] example,[example,] those those who[ who] resigned[resigned] part[part] way way through through the the financial[financial] period) period)

Name

Dates acted[if] not[for] whole year

|Structure, governance and management;
Structure, governance and management|Structure, governance and management;
Structure, governance and management||| |---|---|---| |Type of governing document
Type ofgoverning document|CONSTITUTION APPROVED BY NEW DEER ST KANE'S KIRK
CONSTITUTION APPROVED BY NEWDEER ST KANE’S KIRK|| ||SESSION
SESSION|| |Trustee recruitment and appointment
Trustee recruitmentand appointment|TRUSTEES ARE APPROVED BY THE KIRK SESSION
TRUSTEES AREAPPROVED BYTHE KIRKSESSION|| |Objectivesand activities
Objectives and activities||| |Charitable purposes
Charitable purposes|TOPROVIDE A SERVICETO THE ENDROLLED BOYS ATIST NEW
DEER AS SET OUT IN THE CONSTITUTIONAPPROVED BY NEW
TO PROVIDEASERVICETOTHE ENDROLLED BOYSAT 187NEW
DEER AS SET OUT IN THE CONSTITUTION APPROVED BY NEW|| ||DEER ST KANE'S KIRK SESSION AND WITHIN THE GUIDELINES
DEER ST KANE’S KIRK SESSION AND WITHIN THE GUIDELINES|| ||FROM BOYS BRIGADE HEADQUARTERS.
FROM BOYS BRIGADE HEADQUARTERS.|| ||THE OBJECT OF THE BRIGADE SHALL BE THE ADVANCEMENT OF
THE OBJECT OF THE BRIGADE SHALL BE THE ADVANCEMENT OF|| ||CHRIST'S KINGDOM AMONG BOYS, AND THE PROMOTION OF
CHRIST'S KINGDOM AMONG BOYS, AND THE PROMOTION OF|| ||HABITS OF OBEDIENCE, REVERENCE, DISCIPLINE, SELF-RESPECT,
HABITS OF OBEDIENCE, REVERENCE, DISCIPLINE, SELF-RESPECT,|| ||AND ALLTHAT TENDS TOWARDS A TRUE CHRISTIAN MANLINESS
AND ALL THATTENDS TOWARDS A TRUE CHRISTIAN MANLINESS|| |Summary ofthe main activities
Summary ofthemain activities|RELIGIOUSAND MORAL FOUNDATIONSFOR BOYS ENROLLED IN
RELIGIOUSAND MORAL FOUNDATIONS FOR BOYS ENROLLED IN|| |in relation to these objects
in relation to these objects|THE COMPANY.PHYSICAL ACTIVITIES TO ENCOURAGE AND
THE COMPANY. PHYSICALACTIVITIESTO ENCOURAGEAND|| ||DEVELOP SOCIAL SKILLS WITHIN THE GROUP AND COMMUNITY
DEVELOPSOCIALSKILLSWITHINTHEGROUPANDCOMMUNITY||

2 2

APPENDIX APPENDIX 1[1]

Achievements Achievements and and performance performance

ie

Summary Summary[of] of the the main main achievementsof achievements of BOYS BOYS PROGRESSING PROGRESSING POSITIVELY THROUGH POSITIVELY THROUGH THE THE SECTIONS SECTIONS OF OF the the charity charity during during the the financial financial period period THE ©THE[ORGANISATION,] ORGANISATION, EARNING EARNING[AND] AND BEING[BEING] AWARDED[AWARDED] BADGES[BADGES]

WHEN WHEN CRITERIA CRITERIA ARE ARE MET. MET.

Financial Financial review review Brief Brief statement statement of[of the] the[charity's] charity’s policy policy on on[reserves] reserves Details Details of of any any deficit deficit N/A N/A Donated Donated facilities facilities and and services services (if (if any) any)

3 x

APPENDIX APPENDIX 1[1]

Other Other optional[optional] information information

Declaration Declaration

The The trustees trustees declare declare[that] that they they have have approved approved the the trustees’ trustees' report report above. above.

Signed Signed on on behalf behalf of the of the[charity's] charity’s trustees trustees Signature(s) Signature(s) Full name(s) Fullname(s) /4øoec-W apDREW ELPHANSTUNT Positi Position[(e.g.] .g. Chai Chair) C osition (e.g air) Or l CEL CGC Date Date ' X14. [3] 2026

4 4

APPENDIX 2 APPENDIX 2		Enter Enter	navity name yr e	navity name yr e	belov			Enter SC:
1st New Deer Boys' Brigade 1st New Deer Boys’ Brigade								sc034995 $C034995
OSCR Scottish Charity Regulator For the period from NF WF es BN Fortheperiod		Receipts and paymentsaccounts f eer Cate Receipts and payments accounts	“aotJ]_woanJ[ veerIto[Dav J]_Mont —_IT_Year
Section A Statement of receipts and payments Section A Statement of receipts and payments
Unrestricted funds Unrestricted funds	Restricted funds Restricted funds		Expendable endowment funds Expendable enters funds		Permanent endowment funds Permanent SHOo OnE funds		Total funds current period Totalfunds current period pe	Total funds period Totalfunds eriod P	last last
to nearest E to nearest £	to nearest E to nearest £		to to	nearest E nearest £	to nearest to nearest	E £	to nearest E to nearest £	to nearest to nearest£	E £
AI Recei ts A1 Receipts
20 558 Donations Legacies Grants Receipts from fundraising activities Gross trading receipts Donations	ltegacies,=	Cd Grants CT Receiptsfromfundraising activites	_—858
Income from investments other than Income from investments other than
32 land and buildings land and buildings
Rents from land & buildings Gross receipts from othercharitable Rentsfromland&buildings Lees.	Gross receipts from othercharitable							a
100 activities activities
710 A1 Sub total AtSub total								Le)
A2 Receipts from asset& A2 Receipts from asset&
investment sales investment sales
Proceedsfromsaleoffixedassets PY Proceedsfromsaleofinvestments	A2Subtotal]=
Total receipts
A3 Payments A3 Payments
Expenses for fundraising activities
Gross trading payments
Investment management costs
Payments relating directly to charitable Payments relating directly to charitable
243 activities Grants and donations Governance costs: Audit I independent examination activities stentsanddonations [Severanceeee							a	a
Preparation of annual accounts Legal costs Other [_Prereraton fannvataccounis	a es							a a
243 A3 Sub total A3Sub total	248								[eel
A4 Payments relatingto asset and A4 Payments relating to assetand
investmentmovements investment movements
Purchasesoffixedassets fs Purchase ofinvestments	AaSubtotal
Total payments
AS Transfers to I (from) funds
Surplus / (deficit) foryear Surplus/(deficit)foryearee ae 467							467		376

APPENDIX APPENDIX	2 2	1st New Deer Boys'Brigade . ist New Deer Boys’ Brigade	1st New Deer Boys'Brigade . ist New Deer Boys’ Brigade								sc034995 $C034995
Section B Statement ofbalances Section B Statement of balances
Categories Categori		Deta		Unrestricted funds to nearest E ‘ — e to nearest é		Restricted funds to nearest E Restrictedfunds to nearest £		Expendable endowment funds to nearest E Expendable endowment funds to nearest £	Permanent endowment funds to nearest E Permanent endowment funds to nearest £		Total current period to nearest E bape oe P to nearest é	Total last period to nearest Totallastperiod to nearest £
BI Cash funds B81 Cashfunds		id bank balan art of Cash and bank balancesat start of	ls yea	2,227								2,227
		i n f Surplus/ (deficit) shownon receiptsand payments account	and
		(Agree balances With rece;ptsand payments account(s)) ee Cash and bankbalances atendofyear (Agree balances with receipts nd payments account(s))		ee	2684
		Details Details						Fund to which asset belongs Func towhich assetbelongs			Market valuation Market valuation	Last year Last year
											to nearest E to nearest £	to nearest E to nearest £
82 Investments B2Investments
											}

									Total			:
33 Other assets -=	Details Details =					Fund to which asset belongs Fundtowhichassetbelongs	=			Cost (if available) to nearest Cost {ifavailable) to nearest &		Currentvalue (it available) to nearest E Currentvalue (if avaiable} to nearest é
								Total		*		;
		Details Details						Fund to which Fund towhich	liabi'ity relates liabilityrelates		Amountdue Amountdue	Last year Last year
34 Liabilities 84 Liabilities											to nearest to nearest =	to nearest to nearest £ "]
											}
											_ees
Contingent liabilities BS Contingent liabilities		Details						Fund to which Lability relates ‘ Fundtowhich liabilityrelates		j	Amountdue Last year (estimate) to nearest to nearest E Amountdue réxiiniats) Lastyear to nearest & to nearest £	_es

									Total
Signed by one or two trustees On behalf of all the trustees Signed by one ortwo trustees on behaifofallthetrustees		Signature Signature						Print Name PrintName				Date Of approval Date ofapproval
			A Zs fs Ande KMart				pcos pass ANDREW ELPHYNSTOME				24/3 21, ~	TOME 24/3)26
												Hore ent

2015-02-24-rp-accs-cs.verson-excel.mth-amendee.cetl 2015-02-24-rp-accs-cs-version-excel-with-amended-cell 2024-25 2024-25 / Statement Statement of[of] balances talances 2 2

Cecemöer Oecember 2007 2007

APPENDIX APPENDIX 2[2] . y 1st 1st New New Deer Deer Boys' Boys’ Brigade Brigade Section Section[C] C Notes Notes[to] to[the] the Accounts Accounts

$C034995 sc034995

C1 CI Nature Nature and and purpose purpose of[of] funds funds (may[(may] be[be][stated] stated on on analysis analysis of funds of funds worksheets) worksheets)

Type Type of[of] activity activity or or project project supported suppoåed Individual aie institution[I] Number ee made[of] grants . — C2 Grants —=

Total Total C3a C3a Trustee Trustee remuneration remuneration If If no no remuneration remuneration was was paid paid during during the the period period[to] to any any charity charity trustee trustee or or person person connected connected to[to] a a trustee trustee cross cross this this box box (otherwise (otherwise complete complete section section 3b) 3b)

Authority Authority under under which which paid paid . C3b C3b Trustee Trustee remuneration remuneration - -

details details C4a C4a Trustee Trustee expenses expenses If If no expenses no expenses were were paid paid to to any any charity charity trustee trustee during during the the period period then then cross cross this this box box (otherwise (otherwise complete complete[section] section[4b)] 4b)

Number Number[of] of £ trustees trustees

C4b C4b Trustee Trustee expenses expenses - - Reimbursement Reimbursement of[of] expenses ex enses paid aid on on behalf behalf of of Chari Chari

details — aa

Transaction Transaction Balance Balance amount[(E)] outstanding[at]

Nature Nature of of relationship relationship Nature Nature of transaction of transaction amount (£) outstandingeriod riod end end (£ E at

C5 C5 Transactions Transactions with with trustees trustees

and and connected connected persons persons

C6 _ Other information Be

2015-02-24-rp-accs-cs-version-excel-with-amended-cell 2015-02-24-rp-accs-cs-version-excel-with-amended-cell 2024-25 2024-25/[/] Notes Notes 3 3 December December

December December 2007 2007

APPENDIX APPENDIX[2] 2

$C034995 sc034995

1st 1st New New Deer Deer Boys' Boys' Brigade Brigade

Additional Additional[analysis] analysis[(1)] (1)

==> picture [482 x 467] intentionally omitted <==

----- Start of picture text -----
||||||||||||||||||||||||||||||||||||||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |Analysis|Analysis|of|[of]|[receipts]|receipts and|[and]|payments|[payments]| |1|1|Donations|Donations| |Unrestricted|Unrpstricted|to|to|fundsnearest|fundsnearest£|E|Restricted|Restricted|to|to|nearest£|nearest|funds|fundsE|Expendableendowment|Expendableendowment|to|to|fundsnearest|nearestfunds|£|E|endowment|endowment|Permanentto|Permanentto|nearest|fundsnearest|funds|£|E|Tora|Total current|to|to|period|periodnearest|nearest|concent £|E|Total|Totalto|to|nearest|nearestlast|last period|[period]|E|£| |—|==| |2|2|Grants|Grants| |unrestnctea|Unrestricted|to|to|fundsnearest|findsnearest £|E|Restricted|Restricted|to|to|nearest|nearest|funds|funds|£|E|Total current|Totalto|to|nerind|Pperenn|nearest|nearestcurrent £|E|Total|Totalto|to|nearest|nearestlast|last period|[period]|E|£F| |Total|==|=| |3|3|Gross|Gross|receipts|receipts|from|from|other|other|charitable|charitable|activities|activities| |Unrestricted|Restricted funds|endowmentExpendable|endowmentPermanent|Total|current|Total|[last]|period| |Unrestricted|to|to|nearest|nearest£|funds|funds|E|Restricted|to|to|nearest|nearest funds|[E]|£|Expendableendowment|to|to|fundsnearest|fundsnearest£|E|endowment|to|toPermanentnearest£|fundsnearest|funds|E|Total|to|to|period|period|nearest£|nearest|carrent|E|Total|to|to|last|nearest|nearest= period|E| |Uniforms & Subscriptions|[100]| |4|4|Payments|Payments|relating|relating|directly|directly to|to|charitable|charitable|activities|activities| |Unrestricted|Restricted|funds|Expendableendowment|endowmentPermanent|Total|current|Total last|period| |Unrestricted|to|to|fundsnearest|nearestfunds|£|E|Restricted|to|to|nearest|nearest|funds £|E|Expendableendowment|to|to|fundsnearest|nearestfunds|£|E|endowmenttoPermanent|to|nearest|fundsnearest|funds|£|E|Total|to|to|period|periodnearest|nearest|current £|E|Total|to|to|last|nearest|nearest period|E|£| |Costs for outing|a)|[784]|[233]| |Uniforms & prizes|ee)|a)|;|sd|

----- End of picture text -----

December December 2007 2007

2015-02-24-rp-accs-cs-version-excel-with-amended-cell 2015-02-24-rp-accs-cs-version-excel-with-amended-cell 2024-25Additional 2024-25Additional notes notes[(1)] (1)

APPENDIX APPENDIX[2] 2

$C034995 sc034995

Additional Additional analysis analysis[(2)] (2)

5 Breakdown of unrestricted funds 5 Breakdown of unrestricted funds			unrestricted	unrestricted	Unt•öätricted	Unt•öätricted
	fund I - enter	fund 2	fund 3	- enter	fund	- enter
	name of fund	nanie of	name	fund		of fund
	below	below	below
						Total unrestricted funds Total unrestricted funds last period Total Total unrestricted unrestricted funds funds last period
Receipts Receipts Receiptsfromfundraising activities Grosstradingreceipts	[20	[		558	a
Rentsfromland&buildings Grossreceiptsfromothercharitable activities Sub total	YY	100
Receipts from asset & investment sales Receiptsfromasset& investment sales
Proceeds from sale of fixed assets Proceeds from sale offixed assets
Proceeds from sale of investments Proceeds from sale of investments
Sub total Sub total
Totalreceipts Totalreceipts		es]es]	es]Sd
Pa ments Payments
Grosstradingpayments Investmentmanagementcosts Paymentsrelating directly tocharitable activities Grantsanddonations Audit/independentexamination] Preparationofannualaccounts:he ne eee	TC SC	243	——a] Cd **	** he _
Subtotal	[___—243
Payments relating to asset and investment Payments relating to asset and investment
movements movements
Purchases of fixed assets Purchases offixed assets
Purchase of investments Purchase of investments
Sub total Sub total
Totalpayments		a]Ss)	Ss)a)		a)as]aay
Transfers to I (from) funds

a Nature and and purpose u ose of[of] funds[funds]

December December 2007 2007

2015-02-24-rp-accs-cs-version-excel-with-amended-cell 2015-02-24-rp-accs-cs-version-excel-with-amended-cell 2024-25Additional[2024-25Additional] notes notes (2) (2)

APPENDIX APPENDIX[2] 2

1st 1st New New Deer Deer Boys' Boys' Brigade Brigade sc034995 $C034995

Additional Additional analysis analysis[(3)] (3)

6 Breakdown ofrestricted funds 6 Breakdown of restricted funds	6 Breakdown ofrestricted funds 6 Breakdown of restricted funds
			Restricted fund		Restricted fur,'	Restricted
			enter	of		.	name of
			fund below		lune beimv	fund	be:ow
							Total restricted Total restricted	Total restricted Total restricted
							funds funds		funds last funds last
									period period
Receipts Receipts							es	es	=
Receipts fromfundraising activities							a	eee)
Income from investments other than	land and
buildings
Rentsfrom land&buildings Grossreceiptsfromothercharitable	activities siiaaead						Yai ; sd mz	Samed	aT
Receiptsfrom asset & investmentsales Receiptsfrom asset& investment sales
Proceeds from sale of fixed assets Proceeds from sale offixed assets
Proceeds from sale of investments
		Sub total Sub total
Payments Payments
Expensesforfundraising activities Gross trading payments							Pe	e
							a
Payments relating directly tocharitable activities							bel
							es
							—
							—
							as
							ail
		Sub total					ea)
Payments relating to asset and investment Payments relating to asset and investment
movements
Purchases of fixed assets
		Sub total
	Teleet:		(SRE		SF]GE)
Net receipts/(paymentS) Transfers to I (from) funds Netreceipts (payments) Transfers to/(rom)funds			[ a]Ee		[III Ee ee)EE
surplus/(deficit)foryear							CZZI
Nature and u ose of funds a and purpose offunds

2015-02-24-rp-accs-cs-version-excel-with-amended-cell 2024-25Additional 2024-25Additional notes notes[(3)] (3)

December December 2007 2007

APPENDIX APPENDIX 3[3]

OSCR
Scottish Charity Regulator Scottish Charity Regulator
Report to the trustees/members of Report to the	Inde endent examiner's report on the accounts Charity name 1ST NEWDEER BOYS' BRIGADE ___Independent examiner’sreport on theaccounts
Registered charity number Registered charity mumber	sc034995
On the accountsof the charity for the period Ontheaccountsofthe charityforthe period	Period start date Period end date Month ULY Year 024 Month UNE Year to 025
Set out on pages Setoutonpages	1 (remember to include the page umbers of additional sheets) b-—-- tt nove 4 ber to include th — FuinbersoftdeiGonalaheatsy
Respective responsibilities of trusteesand examiner Respective responsibilities Of trusteesand examiner	The charity's trustees are responsible for the preparation of the accounts in accordance with the terms ofthe Charitiesand Trustee Investment (Scotland) 2005 Act and the CharitiesAccounts (Scotland) Regulations 2006 (as amended). The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations does not apply. It is 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. The charity's trustees are responsible forthe preparation oftheaccounts in accordance withtheterms ofthe CharitiesandTrustee Investment (Scotland) 2005Actand the
Basis of independent examiner's statement Basis ofindependent examiner’s statement	My examination is carried out in accordance with Regulation 11 of the 2006 Accounts Regulations. An examination includes a review ofthe accounting records kept by the My examination is carried out in accordancewith Regulation 11 ofthe2006Accounts Regulations. An examination includes a review oftheaccounting records kept by the
	charity and a comparison of the accounts presented with those records. It also includes charity and a comparison ofthe accounts presented with those records. It also includes
	consideration ofany unusual items or disclosures in the accounts and seeks
	explanations from the trustees concerning any such matters. The procedures undertaken _ 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, I do do not provide all the evidence thatwould be required in an audit and, consequently,
	not express an auditopinion on the view given by the accounts. _ Notexpress an auditopinion on theview given by the accounts.
Independent examiner's statement Independent examiner’s statement	In the course of my examination, no matter has come to my attention [other than that disclosed on the attached page*]
	1. which gives me reasonablecause to believe that in any material respect the 4. which givesme reasonable cause to believe that in any material respect the
	requirements:
	to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and _* to keep accounting records in accordance with section 44(1) (a) ofthe 2005 Act and
	to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations
	have not been met, or
Signed: Name: 2. to which, in my opinion, attention should be drawn in order to enable a proper understanding oft e accounts to be reached. Date: KAREN BROWN	2. towhich, in my opinion, attention should bedrawn in ordertoenablea proper _____understanding of theaccountstobereached. ee Signed: Aken bvrr _—_Date: ou (B(2L Name: KAREN BROWN
Relevant professional Relevant professional
qualification(s) or body qualification(s) or body
(if any): (ifany):
Address: Address:	HOPEDALE HOPEDALE . i
	MAUD
	PETERHEAD _PETERHEAD
	AB42 4RA AB42 4RA

Please Please delete delete the the words words in[in] the the brackets brackets if[if] they they do do not not apply. apply. If If the the words words do do apply, set apply, set out out those those matters which matters which have have come come to to your your attention attention on on the the following following page. page.

APPENDIX APPENDIX[3] 3

Disclosure Disclosure[section] section

Only Only complete complete[if] if the[the] examiner needs examiner needs[to] to highlight highlight[material] material problems. problems.

Give Give here here[brief details] brief details of[of] any any[items] items[that] that[the] the examiner wishes examiner wishes[to] to disclose disclose