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2025-03-31-accounts

1st Brechin (9th Angus) Scout Group Annual Report & Financial Statements for the Year ended 31 March 2025 Charity No SC 036105

1st 8rnchln (9th Angus> Scout GTh￿P Indo￿ndent Examlnerfs R•port Year ended 31 Mar¢h 2025 Independent Examlnefs Report to the Trustees of the 1st Brechin (9th Angusl Scout Group I report on the financial statements of the 1 si Brechin (9th ANJUS) Scoul Group { the Group") for the year ended 31 March 2025 Respective responslbllltles ol Trustees and Examiner The Group's Trustees are responsible for the preparation of th8 accounts in accordance with the Charities and Trustee Investment (Scotland) Act 2005 ('Yhe Act,) and the Charities Accounts {Scotland) Regulations 2006 ("the Regulations ). The Grcup's Trustees consider that the audit requirement of Regulation 10{11{dl does not apply It is my responsibility to examine the &counts as required under section 4411)Ic) of the Act and to stste whether particular matters have come to my attention. Basis of Independent Examinerf8 Staternent 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 the those records It also includes consideration of any unusual items or disdosures in the accounts, and seeks explanations from the Trustees concerning any such matters. The procedure5 undertaken do not provide all the evidence that would be required in an audit. and consequently I do not expre88 an audit opinion on the view given by the accounts. Independent Examlnerfs Statement In connection with my examinath)n, no Matter has come to my attention:_ {1) whtch gives me reasonable cause to believe that in any material respect, the requiremènts {a} to keep accounting records in accL)rdance with the Regulations. and (b) to prepare accounts which ajree with the accounkng records and comply with the Regulations have not been met, or (2) to which, in my opinion, attenlion should be drawn in order to enable a proper understanding of the accounts to be reached. 14.6.25

I" Brechin (9 Angus) Scout Group Trustees Annual Report Year ended 31 March 2025 The Executive Committee have pleasure in presenting thelr report together with the financial statements and the independent examiner's report for the year ended 31 March 2025. st th The Group's Name 15 the l Brechin (9 Angusl sr.oijt Cjmu Charity- SC 036105. The contact address is Thg Cjroii isarp i5tered Scottlsh Structure, Governance & Management The Scout Group is constituted in terms of the Rules of the Scout Association, which is a charitable body incorporated by the Roy31 Charter. Members of the Executive are the charity trustees. The Executive members are chosen from parents and volunteers who are considered to have the appropriate gifts and skills. The Executive is responsible for all the affairs of the Scout Group which includes support of the sections, finance, fabric, and fund raising. Certain responsibilities are delegated to a variety of smaller groups e.g. Christrna5 Cards and who report to the Executive. Objectives & Artivities Scouting exists to actively engage and support young people in their personal development, empowering them to make a positive contribution to society.

Beavers: With April (Scottish) weather being unpredictable, we took the opportunity to start the term with team challenges Ino eggs were harmed in the process) and a log chew to allow us to hear what Beavers wanted frorn their sessions and plan accordingly. Unfortunately, we were not able to facilitate the trip to space but we managed to cover the other requests. During May and June, Beavers took part in the Group sponsored walk/cycle/swirn to raise money for the roof. They also joined Beavers from all over Angus, to undertake Jamboree on the Trail IJOTTI at Crombie Park. In September, Beavers joined Cubs and Scouts at Jock Neish Scout Centre IJNSCI for a fun filled weekend of adventure at the annual Group Camp. We had some nervous Beavers (and parents) but the feedback after camp was great. October, November and December saw us party lots. We had Halloween, bonfire night, pantomime and a vislt to The Attic where Santa came to visit. The first quarter of 2025 has seen us cooking, eating, learning about money and some more cooking. Over the year, Beavers have cooked indoors and out. They have practiced their fire lighting (regularly, at their request) and practiced their knife skills. The list they gave us of things they wanted to do, has been completed, and their favourites repeated several times. Cubs: Over the past year we have been working toward all sorts of different badges. We have covered space., global issues, money badge, and many more. In September we took part in our yearly group camp which took place at jock Neish. It was a fantastic camp full of excellent activities and fun. We also took part in the Remembrance parade and Founders Day celebration. We have handed out hundreds of badges over the past year. We handed out I silver scout award and hope to have more very soon. And have more fun filled activities waiting for the next year. Scouts: April 2024-June 2024 This was a busy term with lots of outdoor activities, taking advantage of the better weather. Scouts were focusing on Camp at Kinnaird, including those who were able to take part in the Expedition Hike, this involved long distance hikes to Brechin and back, through the countryside. Scouts had to be able to navigate, know the countryside code, look out for one another and enjoy themselves too. Scouts had a visit to the RLNI station in Montrose. A very enjoyable evening and Scouts learnt a lot too. The Scouts spent one evening tidying up around the Scout Hall and this was in preparation for the Family Fun Evening and BBQ. Finished the Year with Footgolf at the local Golf Club.

August 2024- October 2024 The Scouts were involved with their Chef Badges, this was achieved in two Parts, plannin& designing and cooking a 2-course meal. Thèy had to learn all about hygiene, food and personal hygiene. Camp at the Jock Neish Centre took place In September, and we were joined by the Edzell Scouts. Good weather helped and having hot and cold running water and flushing toilets was quite a luxury! Lots of different activities, some more challenging than others. We finished the terrn at The Attic! October 2024 - December 2024 Starting the term with Team Games, Kims Game, Tower Building with paper, crab football, to name but a few. The Scouts had two evenings of First Aid training provided by CPR, what to do in an emergency and some basic first aid tasks. A new camp this term was at Fordell Firs- The Big Freeze, which certainly lived up to its narne. The Scouts were faced with many challenges including camping in. the snow, wind and gale force winds. There were lots of great activities to take part in once the weather had cleared, good food and despite the weather the Scouts would love to do it again. January 2025- March 2025 Starting off with the Winter Olympics, using ice cubes and drainpipes to recreate the Luge, made skis and scouts had to follow a slalom course. Lots of cooking, with the celebration n of Chlnes New Year, making wontons and enjoying the Chinese festivals. The Scouts have taken part in a Youth Shaped Badge, this involved planning their very own first aid scenario, acting it out and being assessed by other scouts. They took part in their Fitness Challenge, which was set a month apart to See if they could improve on their timings for their challenges. As a few Scouts were going to ACWAI this term they had to practice cooking on Trangla's: cooking bacon/sausage rolls. The Scouts were able to go to The Men Shed and there they were assisted in making bird boxes. The Men Shed would love to see The Scouts returning. Finishing the term with a Parent Day Treat Night, whereby the Scouts made some tasty treats and parents were invited down for a tea/coffee and sample the Scouts home-made treats. arning all about Achievements & Performance The Beavers Section aEes 6~ 8 years have been awarded 108 badges including 3 Chief Scouts Bronze. adventure, outdoor, personal, builder, cook, experiment, explore, international, emergency aid, nights away and joining in. The Cub Section ages 8- 10.5 years have been awarded 110 badges including the following badges: 2 Chief Scouts Silver, adventure, personal, world, disability awareness. hikes, nautical skills, nights away, joining in and paddle sports.

The Scout Section ages 10.5 - 14 years have been awarded 152 badges including the following: 2 Chief Scouts Gold, adventure, creative, expedition, outdoors, personal skills, team leader, chef. 2 Bronze Zodiac awards. emergency aid. hikes, nights away, joining in and 13 Central badges- Youshape award. The Explorers ages 14-18 years also do a range of different activities each week. Financlal Review The Trustees believe that around nine months of annual expenditure is an appropriate level of reserves to cover the timing differences between receipts and payment5 and to allow for any unexpected items of expenditure on the Scout Hall. Fundraising took place at the Pageant with the Scouts helping to serve tea in the Marquee, which raised £522, the Christmas Card sort/delivery raised £2,274 and the Ceilidh raised £1,461. A games night was held in April and in June a barbecue was held. We have received grants from Garfield Weston {£5,000}, Scottish Children's Lottery Trust (£2,000), Robert Hall Foundation {£5,0(YJ) and Hugh Fraser Foundation {£2,000). Donations were received from Brechln Beavers Swimming Club, Brechin Fire Brigade and Brechin Vics bingo players. Along with grants. donations and the sum of £11,134 set aside from the bank account we were able to have the hall roof overclad and the work was completed in October 2024 at the cost of £38,927. The Bank account balance Is £7603 and there are no outstanding debts. This Report was approved by the Group Executive on 3rd June 2025 and signed on its behalf by Chairperson

1st Brechln (9th Angus) Seout Group Stal•mont of Balances 31st March 2025 Bank and Cash Balances Unrestricted 2025 2024 Balan￿ as at 31103r24 SurpluslDeficit for the year Balancè as at 31103125 30679 22374 8305 20374 10305 30679 Bank Current AGGQUnt Card Balan￿S & Equal Account Cash in Hand 7603 702 30269 410 8305 30679 Restricted Funds Grants, Donations, Fund Raising for Roof Repair3 10193 Other Assets No Gift Aid due from HM Revenue & Customs The GrDUP owns the Scout Hall at The Group owns a quantlty of camplng arKI other sports equipment which has been acqulred over a number of years. Liabilities The Group has no other materi81 liabilities or obligations Approved by the Group Executive Committee on 3rd June 2025 and signed on its behalf by-_

1st Brechin (9th Angus) Scout Group Statement of Receipts & Payments Account Year ended 31 March 2025 2025 2024 RECEIPTS Voluntary Income GiftAid Donations Other Income- Uniforms Fund-Raising Activities 719 6860 470 6285 6334 5543 Group Activities Trips and Camps Miscellanous Grants Transfer to Equals Account 4007 37 14000 2600 1856 50 7500 2600 Total Receipts 34557 24304 PAYMENTS Expenses for Fundraising Activities Charitable Activities Donations Governance Costs 974 55957 988 13011 Total Payments 56931 13999 Surplusl{Deficit) for year -22374 10305

1st Bwhin (9th Angus) Scout Group Notes to the Accounts General Fund 2025 2024 Recei Gift Aid Donations Other Income - Uniforms Fund Raising - Christmas Cards Fund Raising - Pageant Fund Raising Celidh Other Fund Raising caMp￿rip5 Grants Miscellaneous 719 6860 470 6285 2274 522 1461 2077 4007 14000 37 2434 523 2586 1856 7500 50 Total Receipts 31957 21704 Pa ments CaMp￿ripS Membership Dues paid to HQ and District Fundraising Costs Badge and Uniform Heating and Lighting Insuran Repairs and Maintenance Equals Go Cardless Fees Miscellaneous 3,745 2,600 974 51 2,760 1,403 40,134 2,600 355 1300 2116 988 1451 1015 1335 314 2600 258 Total Payments 64622 11377 Surplusl(Deficit) for year -22665 10,327 Notes l. The Trustees did not receive any remuneration or expenses during the year. 2. Subscriptions is now included under Donations 2024 Annual & Weekly Subs - £3681 2025 Annual & Weekly Subs - £4286

1st Brechin19th Angus) Scout Group Notes to the Accounts (Continued) Desi nated Unrestricted Funds 2025 Total 2024 Total Section Account Recei Weekly Subscriptions Donation Transfer to Equals Account 2600 2600 Total 2600 2600 Charitable Activities Transfer to Group 2308 2622 Total 2308 2622 Surplusl(Deficit) Balance brought forward 292 410 -22 432 Balan￿ Carried forward 702 410 Total of Card Balances Balan￿ in Equal Account 262 440 380 30 702 410