## **West Lothian District Scout Council** **Annual Report and Accounts Year Ended 31 March 2025** **Charity No SC035332** 1 **West Lothian District Scout Council Charity Information** **Charity Number** SC035332 ## **Trustees** ## **Contact address** 9 Station Road Blackridge Bathgate EH48 3AH ## **Bank** Bank of Scotland Castle Terrace Branch Edinburgh EH11 1YH 2 **West Lothian District Scout Council Trustees' Annual Report Year Ended 31 March 2025** The Trustees have pleasure in presenting their report together with the financial statements and the independent examiner's report for the year end. ## **Constitution & Purpose** West Lothian District Scout Council (hereinafter referred to as “the DSC”) is a registered Scottish Charity (SC035332). The DSC is managed and run in accordance with the 'Constitution of West Lothian District Scout Council' (hereinafter referred to as "the constitution"). The constitution provides guidance to the District Executive Committee with respect to membership of the DSC and conduct of its meetings. The DSC is responsible for overseeing and supporting Scouting in West Lothian within geographical boundaries agreed between the DSC and the Forth Regional Scout Council. It is an autonomous body, affiliated to The Scout Association, and its affairs are managed by the board of trustees. 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 are recruited and appointed in accordance with the DSC constitution and the Policy, Organisation & Rules ("POR") of the Scout Association. The POR lays down the structure of Scouting in the United Kingdom, the Channel Islands and the Isle of Man and defines information about its training and management. ## **Objectives** The purpose of Scouting is to contribute to 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. Scouting uses a Method described in the Associations Policy document which maximises the progressive involvement of young people in decision making, appropriate to their age and ability, in partnership with adults. Young people are therefore encouraged to take responsibility for themselves and others while achieving their practical skills through the progressive training scheme and learning to take a constructive place in their community. A major asset, held in trust by West Lothian Scout Council is the Craigs Campsite and Training Centre which provides a focal point for young people and is a facility for them to learn outdoor skills such as cooking, camping, use of saws and axes etc. In addition they learn social skills and working together as a team through living together with other Scouts. The centre also has a training venue which is used to train young people and Leaders. The Craigs campsite requires continual maintenance of its buildings and woodland area. The objective is to continue with these improvements to provide better standards of accommodation and improved training activities. To help achieve the objectives the board of trustees are committed to promoting the centre for use by the wider community. 3 **West Lothian District Scout Council Trustees' Annual Report Year Ended 31 March 2025** ## **Chair Report** Scouting within West Lothian District continues to go from strength to strength. The 2025 Census shows that we grew by around 2% from the previous year meaning that we have 1619 members across the district with 75 sections. It’s also worth noting that we also had 504 young people waiting to join us to experience scouting and learn skills for life. Our Camping and Training ground, The Craigs, continues to be well used both in terms of residential events, camping and indoors and of course outdoor activities and returning a small profit for the year. Unfortunately, it did experience some damage to it because of Storm Eowyn which was quickly dealt with by several volunteers across the district. I said last year the Trustee Board had approved the plans to put in a shooting range and climbing activity subject to all the necessary training, safety precautions and activity provision risk assessments and these are being in the process of be installed and will be open during the 2[nd] half of 2025. It's been great to see that across the district the variety of events, camps and activities that have been undertaken and of course the year wouldn’t be the same without our annual St George’s Day Parade in Linlithgow. Towards the end of 2024 we welcomed our new Membership Database as part of The Scout Association Transformation programme. Its only right to recognise that as with any new system there have been a few teething issues, which were dealt with quickly by the team at Gilwell. Changes continue to be made to both the system and the way we operate and while we recognise that change isn’t always easy or welcomed then like everything, we will learn to accept it. The Trustee Board held a strategy day in March looking at a variety of topics to help the district grow and be visible and looking forward to what we may need to consider as a result of the new Scout Association Strategy when it is launched early in 2026. We need to continue to do whatever we can across the district to help those young people on our waiting list gain the Skills for Life which we can only do if we have sufficient adult volunteers. Thank you to everyone in the district who makes Scouting happen in West Lothian. **with new roles and structures** 4 ## **West Lothian District Scout Council Trustees' Annual Report Year Ended 31 March 2025** ## **Treasurer Report** It is the trustees’ responsibility to ensure that cash resources are managed prudently and in line with our charitable objectives. During the year, the trustees met on four occasions. At each meeting, financial results were reviewed and key spending decisions were agreed. The key areas of income and expenditure are outlined below, with particular focus on how funds were managed to support and deliver our charitable activities. ## **Grants Received - £1,400** This was a single grant received from Scouts Scotland to support the development of seven Scout Group Squirrels sections. The funds were distributed to the seven groups within the same year and are recorded as restricted in the receipts and payments account. ## **Programme Activities** Between April 2024 and March 2025, a range of district programme activities were delivered. Wherever possible, these activities were selffunded through participant contributions or fundraising efforts, with additional support provided where needed. A summary of the year’s activities includes: - Blair Atholl - Craigs Fest - Cub Camp and Sports Day - Patrol Leader Development - Sixer Camp - Young Leader Training ## **The Craigs Camp Site Receipts** ## **Receipts £22,227 (compared to last year £19,919)** **----- Start of picture text -----**
Camping income has remained strong this year with an 11% increase year-on-year. The growth highlights consistent demand, building on
the significant recovery seen since Covid.
Annual Camping Income (to 31 March)
£22,227
£20,015 £19,959
£9,092
2021/22 2022/23 2023/24 2024/25
alll
**----- End of picture text -----**
5 **West Lothian District Scout Council Trustees' Annual Report Year Ended 31 March 2025** ## **Treasurer Report** ## **Costs for running the Craigs Camp Site** ## **Gas & Electricity - £2,619 (compared with £3,599 in 2023/24).** I’m pleased to note that, despite campsite receipts being 11% higher than last year, our energy costs have fallen by £980. We continue to secure the best available prices from suppliers, typically through fixed-term contracts lasting no longer than two years. ## **Campsite Maintenance - £2,942 (compared with £984 in 2023/24)** The majority of this spend relates to fire safety systems and general plant maintenance. In addition, £1,008 was invested in replacing part of the ceiling in Cadell House and repairing the gas boiler. ## **Insurance premiums - £10,933 (compared with £14,121 in 2023/24).** The reduction is due to the way insurance payments were structured. In 2023/24, the policy covered more than one financial year. That year, we moved to annual payments, which meant paying monthly instalments up to March 2024, plus an additional 8 months in advance (up to the renewal date in November 2024). For the current year, we have only paid for 12 months of cover, taking us through to November 2025. ## **Other Support Costs** ## **Information Technology £2,478** Expenditure relates to the Online Scout Manager. The trustees agreed that the licensing costs for this system would be absorbed to enable all West Lothian Scout Groups to benefit from its use. ## **Capital Purchases** Total capital spend was **£3,793** . The trustees approved a budget of **£7,000** to establish a shooting range at the Craigs. To date, **£2,840** has been spent, with the remaining balance expected to be utilised during 2025/26. Additional purchases included: - **£548** for the Leap of Faith - **£405** for a new lawn mower ## **Payments to Other Groups** In support of local groups, the trustees provided financial assistance of **£9,255** in the form of an interest-free loan, to be repaid as finances allow. 6 **West Lothian District Scout Council Trustees' Annual Report Year Ended 31 March 2025** ## **Treasurer Report** ## **Summary** For 2024/25, we budgeted a deficit of **£15,850** to allow for planned capital expenditure and investment at the Craigs. The actual deficit was **£15,816** , closely in line with budget. As highlighted previously, the Craigs continues to be the main driver of income, providing the financial strength that enables us to fund essential maintenance and programme activities. Not all planned capital expenditure has yet been incurred; however, during the year, additional unbudgeted support was provided to other groups. This was approved by the trustees, as sufficient financial headroom was available to accommodate the payments. Costs relating to utilities are down as are insurance premiums. Camp site repairs and maintenance costs have increased mainly because of unplanned repairs to Caddel House and gas boiler. At the year end, cash at bank stood at **£30,006** (2024: **£54,822** ). While lower than the previous year, reserves remain at a healthy level and are sufficient to cover short- to medium-term operating costs. Since the year end, there have been no significant unplanned expenditures. |**Summary of Payments and Receipts**
**Opening Cash**
**INCOME**
Donations and Grants
Programme Activity Receipts
Camping and Badges
Sale of Equipment and sundry income
Subscriptions
**PAYMENTS**
Donations paid & Grants Paid
Programme Activity Payments
Craigs operating costs - Heat, Light, Insurance
Camp site maintenance
Capital purchases
IT - Online Youth Manager, Zoom etc
Payments to other groups
Other operating and support costs
**Net Surplus / (Deficit)**
**Closing cash**|**2024/25**
**54,822**
**1,500**
**9,152**
**22,989**
**845**
**140**
**34,626**
**(1,400)**
**(13,330)**
**(15,512)**
**(3,459)**
**(3,794)**
**(2,478)**
**(9,255)**
**(1,215)**
**(50,442)**
**(15,816)**
**39,006**|**2023/24**
**52,837**
3,347
6,246
20,754
391
2,968
**33,705**
(190)
(2,625)
(20,740)
(1,160)
(2,002)
(2,853)
(729)
(1,422)
**(31,720)**
**1,985**
**54,822**| |---|---|---| 7 ## **West Lothian District Scout Council Independent examiner's report to the trustees of the West Lothian District Scout Council Year Ended 31 March 2025** I report on the financial statements of the West Lothian District Scout Council for the year end. ## **Name & AddressName & Address** The District's name is the West Lothian District Scout Council and it may be contacted at 9 Station Road, Bathgate, EH48 3AH. ## **Respective responsibilities of Trustees and Examiner** The Trustees are responsible for the preparation of the accounts in accordance with the Charities and Trustee Investment (Scotland) Act 2005 ("the 2005 Act") and the Charities Accounts(Scotland) Regulations 2006 (as amended) ("the 2006 Regulations"). The Trustees consider that the audit requirement of Regulation 10(1)(d) does not apply. It is my responsibility to examine the accounts as required under section 44(1)(c) of the 2005 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 the Regulations. An examination includes a review of the accounting records kept by the District 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 I do not express an audit opinion on the view given by the accounts. **Independent Examiner's Statement** In connection with my examination, no matter has come to my attention:- - (1) which gives me reasonable cause to believe that in any material respect, the requirements - (a) to keep accounting records in accordance with the Regulations, and; - (b) to prepare accounts which agree with the accounting records and comply with the Regulations have not been met, or - (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. 8 **West Lothian District Scout Council Notes to the financial statements Year Ended 31 March 2025** ## **1 Accounting policies** ## **Basis of accounting** The accounts are prepared in accordance with applicable 'United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice)` which have been applied consistently (except as otherwise stated). The accounts have been prepared on a receipts and payments basis in accordance with Accounting and Reporting by Charities – Statement of Recommended Practice (SORP 2005). ## **Government grants** Grants are recognised in the receipts and payments account upon receipt from the grantor. ## **Reserves policy** The Trustees believe that around 6 months of annual expenditure is an appropriate level of reserves in order to cover the timing differences between receipts and payments and to allow for any unexpected items of expenditure on maintenance of the Craigs campsite. 9 **West Lothian District Scout Council Receipts and Payments Account Year Ended 31 March 2025** **----- Start of picture text -----**
2024/25 2023/24
Un-Restricted Designated Restricted Total Total
INCOME
Voluntary Income & Grants Received
1000 Donations Received 0.00 0.00 0.00 0.00 846.58
1100 Grants Received 100.00 0.00 1,400.00 1,500.00 2,500.00
100.00 0.00 1,400.00 1,500.00 3,346.58
Charitable Activities
1200 Programme Activity Receipts 9,151.74 0.00 0.00 9,151.74 6,246.02
9,151.74 0.00 0.00 9,151.74 6,246.02
Fund Generating Income
1400 Camp SIte Income 22,227.00 0.00 0.00 22,227.00 19,959.00
1410 Badge & Uniform Receipts 761.85 0.00 0.00 761.85 795.43
22,988.85 0.00 0.00 22,988.85 20,754.43
Other Incoming Resources
1300 Group Loans Repaid 155.00 0.00 0.00 155.00 0.00
1310 Sale Of Equipment 430.00 0.00 0.00 430.00 220.80
1390 Sundry Income 260.00 0.00 0.00 260.00 170.00
845.00 0.00 0.00 845.00 390.80
Subscriptions
1500 Subscriptions Received 58,796.00 0.00 0.00 58,796.00 51,470.50
2500 Subscriptions Paid (58,656.00) 0.00 0.00 (58,656.00) (48,503.00)
140.00 0.00 0.00 140.00 2,967.50
Total Receipts 33,225.59 0.00 1,400.00 34,625.59 33,705.33
**----- End of picture text -----**
10 **West Lothian District Scout Council Receipts and Payments Account Year Ended 31 March 2025** |**PAYMENTS**
**Charitable Activities**
2200 Programme Activity Payments
**Donatons & Grants Paid**
2000 Donations Paid
2010 Grants Paid
**Fund Generating Costs**
2400 Badge & Uniform Payments
2410 Cleaning
2420 Electricity
2430 Gas
2440 Insurance
2450 Waste Collection
**Other Support Costs**
3000 Camp site Maintenance
3010 Capital Purchases
3020 Plant, tools & equipment
3030 Information Technology
3040 Payments to other groups
3050 Print, Post & Stationery
3060 Professional Fees
3070 Rent & Hall Hire
3080 Go Cardless charges
3085 Memberships & Subscriptions
3090 Group development costs
3095 Advertising
3100 Training
3200 Travel & Food
3210 Sundry Payments
**Total Payments**
**Surplus / (Defecit)**|(13,330.06)
0.00
0.00
**(13,330.06)**
(13,330.06)
0.00
0.00
**(13,330.06)**
0.00
0.00
0.00
**0.00**
0.00
0.00
(1,400.00)
**(1,400.00)**
0.00
0.00
(1,400.00)
**(1,400.00)**
(1,015.10)
0.00
0.00
**(1,015.10)**
0.00
0.00
0.00
**0.00**
(1,377.97)
0.00
0.00
**(1,377.97)**
(1,240.70)
0.00
0.00
**(1,240.70)**
(10,933.26)
0.00
0.00
**(10,933.26)**
(945.04)
0.00
0.00
**(945.04)**
(15,512.07)
0.00
0.00
**(15,512.07)**
(2,942.41)
0.00
0.00
**(2,942.41)**
(3,793.54)
0.00
0.00
**(3,793.54)**
(516.18)
0.00
0.00
**(516.18)**
(2,477.88)
0.00
0.00
**(2,477.88)**
(9,255.00)
0.00
0.00
**(9,255.00)**
0.00
0.00
0.00
**0.00**
0.00
0.00
0.00
**0.00**
(8.00)
0.00
0.00
**(8.00)**
0.00
0.00
0.00
**0.00**
0.00
0.00
0.00
**0.00**
0.00
0.00
0.00
**0.00**
0.00
0.00
0.00
**0.00**
(538.33)
0.00
0.00
**(538.33)**
(431.40)
0.00
0.00
**(431.40)**
(236.90)
0.00
0.00
**(236.90)**
(20,199.64)
0.00
0.00
**(20,199.64)**
**(49,041.77)**
**0.00**
**(1,400.00)**
**(50,441.77)**
**(15,816.18)**
**0.00**
**0.00**
**(15,816.18)**|(2,625.24)
(2,625.24)
(190.00)
0.00
(190.00)
(1,415.01)
(704.65)
(1,889.03)
(1,709.95)
(14,120.92)
(900.12)
(20,739.68)
(984.23)
(2,001.90)
(175.37)
(2,852.88)
(728.63)
0.00
(533.50)
(280.00)
(0.01)
0.00
0.00
0.00
(598.00)
(10.66)
0.00
(8,165.18)
(31,720.10)
1,985.23| |---|---|---| 11 **West Lothian District Scout Council Statement of Balances Year Ended 31 March 2025** ## **Fixed Assets** The district owns the buildings and contents at the Craigs campsite in Torphichen. The valuation for insurance purposes at 31 March 2024 was £1,307,441. |**Assets**
Undeposited cash
Petty Cash
Bank|**2024/25**
**£**
**873.00**
**0.00**
**38,133.09**
**39,006.09**|2023/24
£| |---|---|---| |||148.00
0.00
54,674.27| |||54,822.27| |Un-
restricted
£
**Net Funds**
Funds
50,322.27
Net Surplus / (Deficit) for the year
15,816.18)
(
34,506.09|Designated
£
-
-
0.00|Restricted
£
4,500.00
-
4,500.00|**2024/25**
**£**
**54,822.27**
**15,816.18)**
**(**
**39,006.09**
-|2023/24
£| |---|---|---|---|---| |||||52,837.04
1,985.23| |||||54,822.27| |||||| The financial statements were approved by the District Executive Committee and signed on its behalf by: 12