## **1st Helensburgh Scout Group** **Annual Report and Financial Statements for the Year ended 31st March 2025** **Scottish Charity SC 036850** **1st Helensburgh Scout Group Scottish Charity SC 036850** ||**Page**| |---|---| |**Index**|**2**| |**Trustees' Annual Report**|**3**| |**Independent Examiner's Report**|**4**| |**Receipts & Payments Accounts**|**5**| |**Statement of Balances**|**6**| |**Notes to the Accounts**|**7 - 8**| |**Group Executive Account**|**9**| Page 2 **1st Helensburgh Scout Group Scottish Charity SC 036850 Trustees' Annual Report Year ended 31st March 2025** |**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**|| |**Trustee Name**|**Office**| |Hilary McIntosh|Chair| |Lee Humphries|Treasurer| |Linda Nelson|Secretary| |Mike Hyde|Group Lead Volunteer| |Lara McVeigh|Deputy Group Lead Volunteer| |Graham Harrison|Safety & Safeguarding/Explorers| |Bari Reid|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| |_Trustee recruitment and_|the Bye-Laws of the Association and the Policy, Organisation and Rules (P.O.R.) of The Scout Association.
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| |_Summary of the main_|support young people in their personal development, empowering them to make a positive contribution to
society
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| |_Summary of the main_|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.
Activities have been undertaken across all sections including various section camps as well as a Group Camp.| |_achievements of the_|Good use continues to be made of our external camp and activity site at Arden.| |_charity during the_|Indeed, Arden continues to show not only its attractiveness to our Group, but also to other Scout Groups both| |_financial period._|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 £18,501 and has £31,088 in cash and on current account at the end of the year.| ||Total cash held is approximately 4% in excess of the 12 months runnng costs leaving the Group in a strong| ||financial position with total reserves and cash of £49,589 available.| |_Details of any deficit_|A surplus of £204 was generated in 2024/25. This compares to a surplus of £5,661 realised in 2023/24.| The trustees declare that they have approved the trustees' report above. Signed on behalf of the charity's trustees **Signatures** H McIntosh L Humphries **Full Name(s) Hilary McIntosh Lee Humphries Position Treasurer Date** 06/11/2025 06/11/2025 Page 3 **1st Helensburgh Scout Group Scottish Charity SC 036850 Independent Examiner's Report Year ended 31 March 2025** ## **Independent Examiner's Report to the Trustees of the 1st Helensburgh Scout Group** I report on the financial statements of the 1st Helensburgh Scout Group for the year ended 31 March 2025 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 Trustee Investment (Scotland) Act 2005 ("the Act") and the Charities Accounts (Scotland) Regulations 2008 ("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)(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 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 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. ## **Signature** I Docherty ## **Ian Docherty MBA, FCCA** ## **13a Montrose Street, Helensburgh, G84** ## **Date 8/11/25** Page 4 ## **1st Helensburgh Scout Group Scottish Charity SC 036850 Receipts & Payments Accounts Year ended 31st March 2025** |**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
7
5
6||**2024/25**
£8,419
£0
£0
£0
£2,425
£11,796
£1,832
£1,806
£77
£765
**£27,120**
£14,306
£1,000
£1,313
£2,491
£5,228
£500
£1,743
£335
**£26,916**
**£204**||**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**| |---|---|---|---|---|---| Page 5 ## **1st Helensburgh Scout Group Scottish Charity SC 036850 Statement of Balances Year ended 31st March 2025** |**Cash and Bank Balances (Unrestricted)**
Note
**Balance as at start of year**
9
Surplus/(Deficit) for the year
**Balance as at end of year**
10
Bank Current Accounts
10
Bank Reserve Account
8 & 10
Cash in Hand
10
**Total Cash and Cash Equivalents**||**2024/25**
£49,385|**2023/24**
£43,724| |---|---|---|---| |||£204|£5,661| |||**£49,589**|**£49,385**| |||£30,938|£31,498| |||£18,501|£17,737| |||£150|£150| |||**£49,589**|**£49,385**| ## **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 2025. The Notes and statement of balances form an integral part of the accounts. Approved by the Group Trustee Board on 30th September 2025 and signed on its behalf by:- **Hilary McIntosh Chair** **Lee Humphries Group Treasurer** Page 6 **1st Helensburgh Scout Group Scottish Charity SC 036850 Notes to the Accounts Year ended 31st March 2025** ## **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||**2024/25**
£15,859
£7,440
£8,419|**2023/24**
£12,832
£5,320
£7,512| |---|---|---|---|---| The Group faced a number of issues collecting subscriptions during the year. **----- Start of picture text -----**
4 Grants 2024/25 2023/24
£2,425 £1,800
**----- End of picture text -----**
2024/2025 Includes £1,500 received from the Allender Trust and a personal bequest of £850. 2023/24 Includes £1,200 received from the Allender Trust and £500 from Scout HQ relating to the set up of the Squirrel section. |**5 Equipment Purchase and Maintenance**
Purchases
Insurance||**2024/25**
£1,415
£1,076
**£2,491**|**2023/24**
£0
£999
**£999**| |---|---|---|---| 2024/2025 Expendture includes Trailer Maintenance (£673), purchase of a Gazebo (£400), First Aid Equipment replacement (£190) and minor equipment for the kitchen (£150). Page 7 |**6 Premises**
Cleaning
Heating & Lighting
Insurance
Repairs and Maintenance
Music Licence||**2024/25**
£1,377
£2,529
£818
£273
£231
**£5,228**|**2023/24**
£1,106
£2,075
£717
£553
**£4,451**| |---|---|---|---| 2024/2025 Repairs and Maintenane includes Electrical PAT Testing (£66) and Grounds Maintenance (£185). 2023/2024 Repairs and Maintenance includes replacement of keys (£140), Electrical Repairs (£169), Grounds Maintenance (£175) and minor repainting (£72). |**7 Programme Activities include**
**8 Reserve Account**
Clydesdale Deposit Account
2024/2025 Includes 2024 Group Camp (£7,062), 2025 Group Camp deposit
(£772) and various Section Activities (£6,465)
2023/2024 Includes Group Camp (£10,228) and various Scout Troop activities
(£4,570)||**2024/25**|**2023/24**| |---|---|---|---| |||**£14,306**|**£18,687**| |||**2024/25**
**£18,501**|**2023/24**
**£17,737**| There is a reserve account held at Clydesdale Bank of £18,501. Interest earned during year has been reported as Income in the Receipt and Payment Account ## **9 Cash and Cash Equivalents - Opening Balances** |_Bank Opening Balances_
Current Accounts
Reserve Account
_Cash Opening Balances_
Scouts
**Total Cash and Cash Equivalents - Opening Balances**
**Cash and Cash Equivalents - Closing Balances**
_Bank Closing Balances_
Current Accounts
Reserve Account
_Cash Closing Balances_
Scouts
**Total Cash and Cash Equivalents - Closing Balances**||**2024/25**
£31,498
£17,737
£150
**£49,385**
**2024/25**
£30,938
£18,501
£150
**£49,589**|**2023/24**
£25,966
£17,260
£498
**£43,724**
**2023/24**
£31,498
£17,737
£150
**£49,385**| |---|---|---|---| ## 10 **Cash and Cash Equivalents - Closing Balances** Page 8 ## **1st Helensburgh Scout Group** ## **Scottish Charity SC036850** ## **Group Executive Account** ## **Receipts and Payments Summary for the Year ended 31st March 2025** |**Receipts**
Subscriptions
Tax Refunds
Fundraising
Donations
Use of Hall
Bond Interest
Camping Fees
Grants Received
Arden Contributions
Reimbursement re Uniforms
Miscellaneous
**Total Receipts for year**
**Payments**
Head Quarter Membership Fee
Grants to Sections
Fundraising Costs
Hall Costs
Camping Costs
Equipment Purchases
Insurance (Hall)
Insurance (Eqpt)
Uniform & Badges
Administration
Training
Arden Maintenance/Improvements
Sundry
**Total Payments for year**
**Surplus/(Deficit) for year**
**Summary of funds held**
Funds at start of year
Surplus/(Deficit) for year
Funds at end of year
Funds held at Bank of Scotland
Funds held with Clydesdale Bank
Total funds held||**2024/25**
£15,859
£0
£0
£850
£1,833
£765
£6,975
£75
£1,806
£77
£0
**£28,240**
£7,440
£880
£0
£4,410
£9,743
£1,415
£818
£1,076
£1,000
£335
£1,313
£1,743
£500
**£30,673**
**-£2,433**
£43,958
-£2,433
**£41,525**
£23,024
£18,501
**£41,525**|**2023/24**
£12,832
£6,713
£0
£0
£1,311
£477
£7,050
£500
£2,263
£340
£0
**£31,486**
£5,320
£1,144
£0
£3,734
£13,340
£0
£717
£999
£1,527
£301
£65
£389
£68
-
**£27,604**
**£3,882**
£40,076
£3,882
**£43,958**
£26,221
£17,737
**£43,958**| |---|---|---|---| ||**Signed**|**Name**| |---|---|---| |**Treasurer**|L Humphries|**Lee Humphries**| |**Chair**|H McIntosh|**Hilary McIntosh**| ## **Independent Examiner's Certificate** I have examined the above receipts and payments summary with the books and vouchers of the certify the same to be in accordance therewith. I Docherty **Independent Examiner** **Ian Docherty** Page 9 Date 06111/2025 Group and 08111/2025 Page 9