scouts be prepared 2nd Keith Scout Group Annual Report & Financial Statements For the th Year ended 5 April 2026 Charity No SC 035846 Page 1 2n¥ Keith Scout Group Trustee's Annual Report Year Ended 5th April 2026 The Executivè Committee hav8 pleasure in presenting their report together with the financial statements and independent examiners report for the year ended 5th April 2026 Name and Address The Group's name is the 2nd Keith Scout Group and it may be contacted at.. 2nd Keith Scouts Old Ogilvy School Fife Street Keith AB55 SEH Constltutlon and Purpose The Scout Group is consb'tuted in temis for the Rules of The Scout Association, which is a charitable body incorporated by Royal Charter. The group is a registered Scottish Charity - No SC 035846. The purpose of the Scout Association is to promote the development of young people in achieving their lull physical, intellectual. social and spintual 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 Garry MacLennan William Gray Scott Sharp Lindsay Robertson Chairperson Acting Treasurer Scout Leader Beaver Leader Trust8es are recruited and appointed in accordance with the Policy, Organisation & Rules ("POR") of the Scout Association. Page 2 Reserves Policy The trustees believes that around three months of annual expenditure is an appropnate level of reserves in order to cover the b'ming differences be￿een receipts and payments and to allow for any unexpected expenditure on the Scout Hall. The reserves are currently around this level. Approved by the Group Executive Committee on 151h May 2026 and signed on its behalf by: ry MacLennan Chalmian Page 3 2*d Keith Scout Group Independent Examiners Report Year ended 5th April 2026 Independent Examiner's Report to the Trustees of the 2nd Keith Scout Group I report on the financial statements of the 2nd Keith Scout Group ('the Group.) for the year ended 5th April 2026 which are set out on pages 5 to 8. Respective Responsibilities of Trustees and Exarniner The Group's Trustees are responsible for the preparation of the accounts in accordano with the Charities and Trustee Investment (Scotland) Act 20051.the Act.) and the Charities Accounts {Scotland} Regulations {"the Regulations"). The Group's 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)¢ of the Act and to state whether parts'cular matters have come to my attention. 8asl8 of Independent Examlner's Statement My examination is carried out in accordance with the Regulations. An examination includes a review of the accounting records kept by the group 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 conceming any such matters. The procedures undertaken do not provide all the eviden￿ that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts. Indèpendent Examiner's Ststement In conneclion 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.. (al to keep accounting records in accordance with the Regulations, and (bl 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 a¢¢ounts to be reached. Keil Date: 24th April 2026 Page 4 2nd Keith Scout Group Income and Expenditure Account Year Ended 5th April 2026 Note 2026 2025 INCOME Group Income Subscriptions Gift Aid Misc. Fund Raising Activities Hire of Scout Hall Marquee Hire Sub Total 0.00 0.00 0.00 984.08 2847.50 1S70.00 5401.58 0.00 890.10 0.00 8717.63 3336.50 660.00 13604.23 Beaver Income Subscriptions Fundraising Uniform Miscellaneous Sub Total 617.50 153.51 0.00 0.00 771.01 350.00 1315.00 48.00 o.oo 1766.00 Cubs Income Subscriptions Fundraising Uniform Camp Activities Sub Total 585.00 0.00 0.00 0.00 0.00 585.00 1011.00 1000.00 32.CNJ 240.00 167.00 2440.00 Scouts Income Subscriptions Fundraising ActivitieslKandersteg Camps Uniform Sub Total 327.50 723.00 1116.00 254.00 0.00 2420.50 420.00 2304.50 0.00 1084.00 0.00 3808.50 TOTAL INCOME 9178.09 21618.73 Page 5 Note 2026 2025 EXPENDITURE Group Expenditu Programme Activities ITransport) Scout Hall Costs Services Equipment Purchase & Maintenance Manag8ment & Administration Costs Miscellaneous Sub Total 0.00 1478.80 3115.90 0.00 0.00 108.91 5640.98 0.00 14674.52 2682.31 0.00 973.32 20.00 18350.15 Beavers Expenditure Activities Scout Shop Affiliation Fees Misc Sub Tolal 216.36 131.50 495.00 0.00 842.86 412.64 239.21 500.00 1151.85 Cubs Expenditure Activities Camps MisclEquipment Scout Shop Affiliation Fees Sub Tolal 745.65 0.00 0.00 125.50 550.00 745.65 587.50 280.00 0.00 177.00 500.00 1544.50 Scouts Expenditure Activities Transport Scout Shop Equipment Misc. Kandersteg Camp Affiliation Fees 267.23 0.00 583.05 0.00 0.00 1116.00 324.00 660.00 269.84 80.00 0.00 0.00 0.00 0.00 1404.00 500 Sub Total 2993.88 2253.84 TOTAL EXPENDITURE 10223.37 23300.34 SURPLUSIDEFICIT -1045.28 -1681.61 Page 6 2026 2025 CASH & BANK BALANCES (Unrestricted) Opening Balance SurpluslDeficit for Year Closing Balan 13215.00 -1045.28 12169.72 14896.61 -1681.61 13215.00 Group Account 12169.72 13215.CKI 12169.72 13215.00 Other A88ets The Group owns a quanb'ty of camping and other sports equipment acquired over many years. Llabilitie8 The Group has no other material liabilities or obligations. The notes on Page 8 fonn an integral part of these accounts. Approved by the Group Execub've Committee on 16th May 2026 and signed on its behalf by.. Garry MacLennan Chairman William Gray ActingTreasurer Page 7 2nd Keith Scout Group Notes to the Accounts 2026 2025 1 Funds The Group maintains a single undesignated general fund for all its transacb'ons. 2 Trusteès Remuneration & Expenses The Trustees did not receive any remuneration. 3 Subscription Income Beaver$ Cubs Scouts 617.so 585.00 327.50 1530.00 350.00 1001.00 420.00 1771.00 4 Fundraising Income Group Fundraising Beavers Cubs Scouts 984.08 153.51 0.00 723.00 1860.59 8717.63 1315.00 1000.00 2304.50 13337.13 Page 8