1st Elgin Beaver Scouts 2024-2025
TRUSTEES ANNUAL REPORT FOR YEAR ENDED 31 AUGUST 2025
The executive committee have pleasure in presenting their report with the financial statements and the independent examiners report for the year ended 31st August 2025 Name & Address- The Groups name is 1[st] Elgin Beaver Cub Scouts, and it may be contacted via the treasurer at:
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Constitution & Purpose- The Scout group is constituted in terms of the rules of the Scout Association which is a charitable body incorporated by Royal Charter. The group is a Registered Scottish Charity – NoSC036959. The purpose of the Scout Association is to promote the development of young people in achieving their full physical, intellectual, social and spiritual potential, 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. The Group Scout Council is a body to body to support the 1[st] Elgin Beaver Scouts. Its affairs are managed by the Group Executive Committee, which operates in accordance with Policy, Organization & Rules (POR) of the Scout Association. Members of the Executive Committee are appointed at the Annual general Meeting of the Group Scout Council. The members named below served during the last year.
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Executive Members
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1st Elgin Beaver Scouts 2024-2025
Activities & Achievements
The 1[st] Elgin Scout group has had, thanks to their leaders and support of parents a very successful and enjoyable year. At present there are 25 Cubs, 28 Beavers, and 27 Scouts forming the group. Along with all their normal activities including walking, orienteering, survival skills and first aid the group have enjoyed summer camps, district camps, activity days, go-karting and trips out including local amenities bowling, cinema and panto.
Scouting Activities
Group Scout leader- All sections of the group are actively pursuing the fundamentals of Scouting through their ongoing activities. This includes bringing young people together from different areas/schools and working in mixed teams with each other, learning new social and creative skills and being responsible.
Accounts
Receipts and payments Account, Statement of Balances and Notes to Accounts to follow overleaf.
Reserves Policy
The trustees believed that normally six months of annual expenditure was an appropriate level of reserves in the funds in order to cover the timing between receipts & payments and to allow for any unexpected items of expenditure.
Approved by the Executive Committee on
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Date: 21/08/2025
Notes to Account
Remuneration of trustees, no payments including expenses were paid to the
trustees.
1st Elgin Beaver Scouts 2024-2025
Approved by the Executive Committee on and signed on their behalf by,
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Dated: 21/08/2025
Independent Examiners Report
I report on the accounts of the 1[st] Elgin Beaver Cub Scouts for the year ended 31[st]
August 2025 as detailed.
Respective Responsibilities of trustee and examiner.
The Charities trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Account (Scotland) Regulations 2006. The Charity Trustees consider that the audit requirement of Regulation 10(10(d) of the accounts does not apply. It is my responsibility to examine the accounts as required under section 44(1) of the Act and to state whether particular matters have come to my attention.
Basis of Independent examiners statement.
My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland Regulations 2006). An examination includes a review of the accounting records kept by the charity and a composition of accounts presented with those records. It also includes consideration of any unusual item of disclosures in the account,and seeks explanations from the trustees concerning such matters. The procedures undertaken do not provide all evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.
1st Elgin Beaver Scouts 2024-2025
independent examiners statement.
In the course of my examination, no matter has come to my attention
1 Which gives me reasonable cause to believe that any material respects the circumstance* to keep accounting records in accordance with section 44(1)(a) of the 2205 Act and Regulation 9 of the 2006 Accounts Regulation and * to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been me. Or
- To which, in my opinion, attention should be drawn to enable a proper understanding of the accounts to be reached.
Signed
Print name
Dated
-20/08/2025
1st Elgin Beaver Scouts 2024-2025
Trial Balance 2025
| Category | Income | Expense | Category | |
|---|---|---|---|---|
| Balance c/f | £10,394.00 | £34,292.00 | New Van | |
| Fund Raising | £707.86 | £3,589.28 | Running Costs | |
| Subs | £7,663.03 | £1,242.17 | Equipment | |
| Investitures | £18.86 | £3,512.66 | Vehicles Out | |
| £1,163.48 | Insurance | |||
| Donation | £100.00 | £2,020.09 | Scout Shop | |
| Funding | £51,464.00 | £372.63 | Group Events | |
| Gift Aid | £6,393.93 | £2,458.22 | Buildings | |
| Surfing | £100.00 | Float | ||
| Panto | £3,450.00 | Capitation | ||
| Land Revenue | £1,537.00 | £449.44 | Electric | |
| Vehicles In | £1,230.00 | £95.26 | Gifts | |
| £71.00 | Subs Refund | |||
| £438.40 | Camps & Events | |||
| £876.48 | Rates | |||
| Total In | £79,508.68 | Total Out |
£54,131.11 |
|
| Balance | £25,377.57 |