## **1st Helensburgh Scout Group** **Annual Report and Financial Statements for the** **Year ended 31st March 2024** **Scottish Charity SC 036850** **1st Helensburgh Scout Group Scottish Charity SC 036850** ||**Page**| |---|---| |**Index**|**2**| |**Trustees' Annual Report**|**3 - 4**| |**Independent Examiner's Report**|**5**| |**Receipts & Payments Accounts**|**6**| |**Statement of Balances**|**7**| |**Notes to the Accounts**|**8 - 9**| |**Group Executive Account**|**10**| Page 2 **1st Helensburgh Scout Group Scottish Charity SC 036850 Trustees' Annual Report Year ended 31st March 2024** **Charity Name:** 1st Helensburgh Scout Group **Registered Charity Number** SC 036850 **Charity's principal address** Scout Hall, 13 John Street, Helensburgh, Argyll & Bute, G84 8BA **Names of the charity trustees on date of approval of the Trustees' Annual Report** **----- Start of picture text -----**
Trustee Name Office Date Appointed
Chair
Treasurer
Secretary
Manager Active Support Unit
Quarter Master
Leader
Arden
Group Scout Leader
Deputy Group Scout Leader
Leader
Leader
Leader
Beaver Leader
Parent Representative
Parent Representative
Parent Representative
Structure, governance and management
Type of governing The Group is a trust established under its rules which are common to all Scout Groups. The Group's governing
document documents are those of the Scout Association. They consist of a Royal Charter, which in turn gives authority to
the Bye-Laws of the Association and the Policy, Organisation and Rules (P.O.R.) of The Scout Association.
Trustee recruitment and The Trustees are appointed in accordance with the P.O.R of the Scout Association.
appointment
Objectives and activities
Charitable purposes The objectives of the Group are as a unit of the Scout Association. Scouting exists to actively engage and
support young people in their personal development, empowering them to make a positive contribution to
society
Summary of the main The method of achieving the Aim of the Association is by providing an enjoyable and attractive scheme of
activites in relation to progressive training, based on the Scout Promise and Law and guided by adult leadership. The Group has
these objects maintained the delivery of a full programme of activities for young people continuing to uphold the ideals and
principles established 100 years ago by Lord Baden-Powell and which are recognised across the world. The
activities conducted on a weekly basis throughout school term times have been in accordance with the Scout
Program and the P.O.R of the Scout Association.
Summary of the main The current period continued to focus on bringing Scouting and activities for all sections back to pre-covid
achievements of the levels. Whilst numbers of Young Persons were still down on the pre-covid era, there has been a significant
charity during the recovery and it is hoped that the Group can return to full strength of both YP’s and leaders in the near future.
financial period. Activities have been undertaken across all sections including various section camps as well as a Group Camp.
Good use continues to be made of our external camp and activity site at Arden.
Indeed, Arden continues to show not only its attractiveness to our Group, but also to other Scout Groups both
within the Dunbartonshire District and further afield.
Brief Statement of the The Group's policy on reserves is to hold sufficient funds to be able to continue the charitable activities of the
Charity's policy on Group should income and fundraising deteriorate significantly in future years. The Group Executive Committee
reserves considers that the Group should hold a sum equivalent to 12 months running costs, circa £30,000.
The Group holds reserves of £17,737 and has £31,648 in cash and on current account at the end of the year.
Total cash held is approximately 5% in excess of the 12 months runnng costs leaving the Group in a strong
financial position with total reserves and cash of £49,385 available.
Details of any deficit A surplus of £5,661 was generated in 2023/24. This compares to a deficit of £1,602 realised in 2022/23.
**----- End of picture text -----**
The trustees declare that they have approved the trustees' report above. Page 3 S¥n2don Lthdfofth2tharit15t￿tee5 *naiwes Nametsl Posthon P4ge4 1st Helensburgh Scout Group Scottlsh Charlty SC 036850 Independent Examiner's Report Year ended 31 March 2024 Independent Examlner's Report to the Trustees of the 1st Helensburgh Scout Group I report on the financial 5taternents of the 1st Helensburgh Scout Group for the year ended 31 March 2024 which are set out on the attached pages. Respective responsibilities of Trustees and Examiner The Group's Trustees are responsible for the preparation of the accounts in accordance with the Charities and Trustea Investment Iscotlandl Act 20051"the Act") and the Charities Accounts (Scotlandl Règulations 2CQ8 I'thè Règulations"). Thè Group's Trustées considèr that thè audit réquirément of Regulation Iolllldl does not apply. It is my responsibility to examine the account5 a5 required under section 44llllcl of the Act and to state whether particular matters have come to my attention. Basls 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 cornpari50n of the accounts presented with those record5. It also includes consideration of any unusual items or disc105ures 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 tha view given by the accounts. Independent Examlner's Statement In connection with rny examination, no Matter ha5 come to rny attention:_ 111 which gives me reasonable cause to believe that in any material respect, the requirements lal to keep accounting records in accordance with the Regulations, and Ibl to prepare accounts which agree with the accounting rocords and comply with the Rogulations have not been met, or 121 to which, in my opinion, attention should be drawn in order to erhable a proper understanding of the accounts to be reached. Signature MBA, FCCA Date Page 5 ## **1st Helensburgh Scout Group Scottish Charity SC 036850 Receipts & Payments Accounts Year ended 31st March 2024** |**Receipts**
Subscriptions
Gift Aid
Donations
Fund Raising Activities
Grants
Section Programme Events
Use of Hall
Use of Arden
Miscellaneous
Bond Interest
**Total Receipts**
**Payments**
Programme Activities
Badges and Uniforms
Leader Training
Equipment Purchase and Maintenance
Premises
Miscellaneous
Arden - General Expenditure
Management & Administration Costs
**Total Payments**
**Surplus/(Deficit) for Year**|**Note**
3
4
5
8
6
7||**2023/24**
£7,512
£6,713
£0
£0
£1,800
£11,732
£1,311
£2,263
£340
£477
**£32,148**
£18,687
£1,527
£65
£999
£4,451
£68
£389
£301
**£26,487**
**£5,661**||**2022/23**
£5,215
£0
£0
£0
£1,600
£16,863
£1,045
£2,407
£1,129
£52
**£28,311**
£19,041
£770
£210
£1,145
£8,196
£10
£246
£295
**£29,913**
**(£1,602)**| |---|---|---|---|---|---| Page 6 ## **1st Helensburgh Scout Group Scottish Charity SC 036850 Statement of Balances Year ended 31st March 2024** |**Cash and Bank Balances (Unrestricted)**
Note
**Balance as at start of year**
10
Surplus/(Deficit) for the year
**Balance as at end of year**
11
Bank Current Accounts
11
Bank Reserve Account
9 & 11
Cash in Hand
11
**Total Cash and Cash Equivalents**||**2023/24**
£43,724|**2022/23**
£45,326| |---|---|---|---| |||£5,661|-£1,602| |||**£49,385**|**£43,724**| |||£31,498|£25,966| |||£17,737|£17,260| |||£150|£498| |||**£49,385**|**£43,724**| ## **Other Assets** The Group owns a quantity of camping and other sports equipment which has been acquired over a number of years. ## **Liabilities** The Group has no material liabilities or obligations at 31st March 2024. The Notes and statement of balances form an integral part of the accounts. Approved by the Group Executive Committee on 30th September 2024 and signed on its behalf by:- **Chairman** **Group Treasurer** Page 7 **1st Helensburgh Scout Group Scottish Charity SC 036850 Notes to the Accounts Year ended 31st March 2024** ## **1 Funds** The Group maintains an undesignated general fund for all its financial transactions. It also maintains a Reserve Fund held as a Reserve Deposit at Clydesdale Bank. ## **2 Trustees Remuneration and Expenses** The Trustees did not receive any remuneration during the year (Prior Year Nil) nor did they incurr any expenses during the year (Prior Year Nil) |**3 **|**Subscription income**
Amounts received
**Less:**
Amounts paid to Scout Headquarters||**2023/24**
£12,832
£5,320
£7,512|**2022/23**
£9,935
£4,720
£5,215| |---|---|---|---|---| The Group continued to collect materially all subscriptions for the current year. **----- Start of picture text -----**
4 Fund Raising Activities 2023/24 2022/23
£0 £0
5 Grants 2023/24 2022/23
£1,800 £1,600
**----- End of picture text -----**
2023/24 Includes £1,200 received from the Allender Trust and £500 from Scout HQ relating to the set up of the Squirrel section. 2022/23 Includes amounts received towards the Group Camp |**6 Equipment Purchase and Maintenance**
Purchases
Insurance||**2023/24**
£0
£999
**£999**|**2022/23**
£214
£931
**£1,145**| |---|---|---|---| 2022/23 Purchases related to additional camping equipment. Page 8 |**7 Premises**
Cleaning
Heating & Lighting
Insurance
Repairs and Maintenance||**2023/24**
£1,106
£2,075
£717
£553
**£4,451**|**2022/23**
£1,081
£636
£1,805
£4,674
**£8,196**| |---|---|---|---| 2023/2024 Repairs and Maintenance includes replacement of keys (£140), Electrical Repairs (£169), Grounds Maintenance (£175) and minor repainting (£72) 2022/23 Repairs and Maintenance includes replacement of main gate (£1,125), building repairs (£1,132) and electrical works (£2,296). |**8 Programme Activities include**
**9 Reserve Account**
Clydesdale Deposit Account
2023/2024 Includes Group Camp (£10,228) and various Scout Troop activities
(£4,570)
2022/23 Primarily includes expenditure relating to Jubilee Celebrations
(£1,888), Group Camps (£7,101) and various Scout Troop activities (£7,572)||**2023/24**|**2022/23**| |---|---|---|---| |||**£18,687**|**£19,041**| |||**2023/24**
**£17,737**|**2022/23**
**£17,260**| There is a reserve account held at Clydesdale Bank of £17,737. Interest earned during year has been reported as Income in the Receipt and Payment Account |**10 Cash and Cash Equivalents - Opening Balances**
_Bank Opening Balances_
Group
Scouts
Cubs
Beavers (Monday)
Beavers (Thursday)
Reserve Account
_Cash Opening Balances_
Scouts
**Total Cash and Cash Equivalents - Opening Balances**
11 **Cash and Cash Equivalents - Closing Balances**
_Bank Closing Balances_
Group
Scouts
Cubs
Beavers (Monday)
Beavers (Thursday)
Reserve Account
_Cash Closing Balances_
Scouts
**Total Cash and Cash Equivalents - Closing Balances**||**2023/24**
£22,817
£1,395
£1,326|**2022/23**
£23,981
£2,344
£1,316| |---|---|---|---| |||£211|£210| |||£217
£17,260
£498
**£43,724**
**2023/24**
£26,221
£3,411
£1,438|£217
£17,208
£50
**£45,326**
**2022/23**
£22,817
£1,395
£1,326| |||£211|£211| |||£217
£17,737
£150
**£49,385**|£217
£17,260
£498
**£43,724**| Page 9 1st Helensburgh Scout Group Group Executlve Account Scottlsh Charlty SC036850 Receipts and Payments Summary forthe Year ended 31st March 2024 Receipts Subscriptions Tax Refunds Fundraising Donations Use of Hall 2023124 £12,832 £6,713 £0 £0 £1,311 2022123 £9,935 £0 £0 £0 £1,045 L 31 Bond Interest Camping Fees Grants Received Arden Contributions Reimbursement re Uniforms Miscellaneous Total Receipts for year £477 £7,050 £500 £0 £340 £2,263 £31,486 £51 £8,805 £1,6 £2,408 £30 £1,098 £24,972 Payments Head Quarter Membership Fee Grants to Sgctions Fundraising Costs Hall Costs Camping Costs Equipment Purchases £5,320 £1,144 £0 £3,734 £13,340 £0 £4,720 £842 £0 £6,390 £9,652 £214 L 11 Insurance (Hall) Insurance (Eqptl Uniform & Badges Administration Training Arden Maintenance/lmprovements Sundry £717 £999 £1,527 £301 £65 £389 £1,805 £931 £770 £295 £210 £246 £10 Total Payrnents for year £27.604 £26.085 Surplusl{Deficit) for year Summary of funds held Funds at start of year SurplusllDeficitl for year Funds at end of year £40.076 £3,882 £41.189 -£1,113 Funds held at Bank of Scotland Funds held with Clydesdale Bank Total funds held £26.221 £17,737 £22.817 £17.259 Signed Name Date Treasurer Chair Independent Examinefs Certificate I have examined the above receipts and payments summary with the books and vouchers of the Group and certify the same to be in accordance therewith. Independent Examiner Page 10