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2025-03-31-accounts

gg[th ] Pentland Scout Group

Annual Report and Financial Statements

For the year ended

3 p[t ] of March 2025

Charity Number SC035171

Contents

Contents

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|||| |---|---|---| |Trustees Annual Report ........................................................................................................................ 2| |OSCR form ............................................................................................................................................ 3| |Receipts and Pa|[y]|ments Account ........................................................................................................... 4| |Statement of Balances .......................................................................................................................... 5| |Notes to the Accounts .......................................................................................................................... 6|

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APP'ENCIX. 3

Scottish Charity Regu!ator

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t Charity name wee ee — aT qumenabammemmniant See ee ert ev — :
trustees/members of Report to the
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Respective ance
The charity's trustees are responsible for the preparation of the accou
with the terms of the Charities and Trustee Investment (Scotland) 2005 Act
trustees and examiner reisponisibiiiiieis of
Charities Accounts (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
I 44(1) (c) of the Act and to state whether particular matters have come to my attention.
. My examination is carried out in accordance with Regulation 11 of the 2006 Accounts
Reguiations. An examination includes a revievv of the accounting i6cords 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
1 do not provide all the evidence that would be required in an audit and, consequently, I do
1 [,,vt t::xpress an audit opinion ][or; ] [th& vievv· given by the accounts.]
Independent examiner's l In the course of my examination, no matter has come to my attention [other than that
statement
1.
use 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·
t • to prepare accounts which accord with the accounting records and comply with
' Regulation 9 of the 2006 Accounts Regulations
! have not been met, or
I
! 2. to which, in my opinion, attention should be drawn in order to ent'!ble a proper \
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following page.
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98[th ] Pentland District Scout vCouncil Year Ended 31March 2025

Trustees Annual Report

The Executive Committee presents its report together with the financial statements and the independent examiners' report for the year ended 31[st ] March 2025 ..

Name and address:

The Scout Groups name is 98th Pentland Scout group and it may be contacted at: 15 Redford Walk, Edinburgh, EH13 OAF.

Constitution and Purpose:

The Scout Group is constituted in terms of the Rules of the Scout Association, which is charitable body incorporated by the Royal Charter. The Scout Group is registered Scottish Charity-No. SC035171.

The purpose of the Scout Association is to promote the development of young people in achieving their full physical, intellectual, social and spiritual potentials, as individuals, as responsible citizens and as members of their local, national and international communities. The method 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 adult leadership.

Trustees, Nominated and elected:

David Baker - Chair (resigned 21 March 2024)

Agata lwanicka - interim Chair

Sarah Raheja -Trustee {appointed 17 June 2024) Colin Davidson - nominated Treasurer {not elected)

Stewart Nicoll - Group Lead Volunteer, Trustee Lorna-May Reaburn - Beavers Lead Volunteer, Trustee

Nicola Dow - Cubs Lead Volunteer, Trustee

Trustees are recruited and appointed in accordance with the Policy Organisation and Rules {"POR") of the Scout Association.

Reserves Policy:

The Trustees believe that around 12 months of annual expenditure is an appropriate level of reserves in order to cover any timing difference between receipts and payments and to allow for any unexpected expenditure on District events and camps. At present a limited reserve is available and plans are underway during the next few years to build up reserves to the required level.

Approved by the Group Executive Committee on ... 12/02/2026 ... and signed on its behalf by: ......[#]

Group Interim Chair

98 [th ] Pentland District Scout Group Year ended 31[st ] March 2025

Receipts and Payments Account

Receipts Notes 2025 2024
Voluntary Income
Subscriptions 10,209 5,365
Donations 8 500 0
Fund Raising Activities
General Fund raising Activities 3 285 631
Group Activities
Activities and Camp Fees 4,304 3,810
Misc Income 0 95
Investment Income
Bank Income __
o
0
Total Income 15,298 9,901
Payments
Group Activities
Scout Association Membership 7,327 4,980
Programme Activities 5,065 4,404
Badges and Uniform 411 462
Equipment Purchases and Maintenance 4 97 345
Equipment Insurance 385 143
Management & Admin Costs 5 472 185
Hall Rent 700 400
Miscellaneous Adjustments 6 350 __
o
Total Payments 14,816 10,919
Overall Group Surplus/(Deficit) 482 (1,018)

98th Pentland District Scout Group Year ended 31st March 2025

Statement of Balances

Cash and Bank Balances Cash and Bank Balances
Note 2025 2024
Balances
Bank Current Accounts 4,194 3,547
Cash in Hand 986 997
--
Net Funds 5,182 4,544
Less
Amount Attributable to members 7 (242) (86)
--
Free Funds 4,940 4,458
Reconciliation
Balance at 31 March 2024 4,458 5,476
Add/Less Profit /(Loss) for year 482 (1,018)
Balance at 31st March 20235

Other Assets

The group owns a quantity of camping equipment which is insured at £7,400. This equipment has been accumulated over a number of years.

Other liabilities

The Group has no other material liabilities or obligations.

Approved by the Group Executive Committee on ...... 12/2/26 ................. ....... a d signed on its behalf by ...... , ]?

Group Chair

Treasurer

98th Pentland District Scout Group Year ended 31st March 2025

Notes to the Accounts

31[st ] March 2025

1. Funds

Beavers and Scouts operate their normal weekly activities using Cash-in-hand accounts.

2. Trustees Remuneration and Expenses

The Trustees did not receive any remuneration during the year, nor were any expenses paid to Trustees during the year.

3. Fund Raising Income

2025 2024
Easy Fundra ising 0 34
General Fundraising ~~J~~fil> ~~W~~-7
Total General Fundraising ——— 285 631
~~a~~
4. Equipment
Activity Equipment 97 345
232
S~~a~~
50
SS~~S~~
5. Management and Administration Costs
Leader Training 0 25
Go card less 175 89
OSM 44 19
Post, Stationery 0 52
Key Deposit 80 0
Group Administration 173 Q
472 185
6. Miscellaneous Expenditure
Opening balances 203 0
Provision for Scoutbank 156
0
--
352__ .
=e
.___Q
a=

7. Scoutbank

The Group operates a Scoutbank for members (Scouts and Scout Leaders) whereby a percentage of The Group operates a Scoutbank for members (Scouts and Scout Leaders) whereby a percentage of The Group operates a Scoutbank for members (Scouts and Scout Leaders) whereby a percentage of
fundraising income is allocated to members taking part with funds able to be used to pay for future
activities. Financial transactions during the year were:
Scoutbank balance at 1st April 2024 86 86
Income raised and allocated to members 210
Less funds returned
Scoutbank balance at 31st March 2025 242 86
8. Donations
University of Edinburgh 500 0