## **8th DUMFRIESSHIRE SCOUT GROUP** 

## **FINANCIAL STATEMENTS** 

**FOR THE YEAR ENDED 31ST MARCH 2026** 



## **8th DUMFRIESSHIRE SCOUT GROUP** 

## **FINANCIAL STATEMENTS** 

## **FOR THE YEAR ENDED 31ST MARCH 2026** 

**Index** Page 3 Independent Examiners Report Page 4 Receipts and Payments Account Page 5 Statement of Balances 



**INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF** 

**SC035379** 

## **8th DUMFRIESSHIRE SCOUT GROUP** 

I report on the Accounts of the charity for the year ended 31 March 2026 which are set out on pages 4 to 5. 

## **Respective responsibilities of trustees and examiner** 

The charity's trustees are responsible for the preparation of the Accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 ("the 2005 Act") and the Charities Accounts (Scotland) Regulations 2006 (as amended) (the "2006 Regulations").   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. 

## **Basis of Independent Examiner's Statement** 

My examination is carried out in accordance with Regulation 11 of the 2006 Regulations.   An examination includes a review of the accounting records 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 prcedures 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 the course of my examination, no matter has come to my attention 

1.   which gives me 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 Regulations, 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 

2.  to which, in my opinion, attention should be drawn in order to enable a proper understanding of the Accounts to be reached. 

## _**Mr R Palmer**_ 

…………………………………………………………….. 

Mr Rodney Palmer Farries Kirk & McVean CA 

Date: 28 May 2026 

Page 3 



**8th DUMFRIESSHIRE SCOUT GROUP** 

**SC035379** 

## **RECEIPTS AND PAYMENTS ACCOUNT** 

## **For the Year ended 31 March 2026** 

|**Receipts**<br>Subscriptions and Donations<br>Gift Aid<br>Hall<br>Clothing<br>Donations<br>**Total Receipts**<br>**Payments**<br>Electricity and Gas<br>Insurance<br>Dumfriesshire District Scout Council/Census<br>Miscellaneous Expenditure<br>Payments relating to Group Activities<br>Post and Stationery<br>Repairs to Hall<br>**Total Payments**<br>**Deficit for Year**|2026<br>2025<br>£<br>£<br>2,104<br>1,408<br>270<br>212<br>75<br>150|2025|
|---|---|---|
||2,449<br>1,770<br>467<br>1,033<br>877<br>888<br>868<br>738<br>167<br>119<br>50<br>224<br>7<br>66<br>63||
||2,502<br>3,065<br>-53<br>-1,295||



Page 4 



**8th DUMFRIESSHIRE SCOUT GROUP** 

**SC035379** 

## **STATEMENT OF BALANCES** 

## **For the Year ended 31 March 2026** 

|**Opening Balance**<br>Deficit for Year<br>**Closing Balance**|2026<br>2025<br>£<br>£<br>7,736<br>9,031<br>-53<br>-1,295<br>7,683<br>7,736|2025|
|---|---|---|



All funds are unrestricted. 

Approved by the Trustees and signed on their behalf 

## _**Karen Paterson**_ 

………………………………………………… Karen Paterson, Chairperson 

## _**Lisa Bell**_ 

……………………………………………….. Lisa Bell, Treasurer 

Date: 28 May 2026 

Page 5