Charfty Regi&tratlon Numb•r. SC037123 1st Calthness. 1st Wl¢k SetyJt Group Tntee$, Report and Statement of Recelpts and Payments for the year ended 31 March 2026
1ST CAITHNESS, ISTWICK SCOUT GROUP LEGAL AND ADMINISTRATIVE INFORMATION Charlty Name: 1st ca1thne, Isl Wick Scout Group Charlty ReElstration Number: SC037123 Charlty Address: Scout Hall Wick Caithness KWI 400 Prlnclpal Office: Wlck Caithness Trustees: Philip Waples Elaine Grant Carolyn Swanson Louise Gunn Independent Examlner. John F Cormack B.k (Hons) CA Victor T Fraser & Co Limited 3.4 Markel Place WICK Caithness KWI 4LP Page I
CAtTHNE5S. Isr WICK SCOUT GROUP TRuEE$ ANNUAL REPORT AND ACCOUNTS FOA YEAR ENDED 31 MARCH 20Z6 The Tiustee board have the pleasure In prÈsentin8 their reportttrdether with the financial statements and the independent examiner's repm for the year èrtding 31 March 2926_ Constltutlon & Purpo The kout Group is constituted in term5 of the Auks of The SciyJt Associatlon. which Is a charitable body incorporated by Aoyal Charter. The Group Is a registered Scottssh Charity. No SC037123. The purpose of the 5¢out knsociation Is io promote the develc¢)ment of young people In achieving their full physlcal, intellertual. social and spiritual poterttials, 3$ individuals, as responsible ciiizens and 35 members of thelr local, national and international communitie5. The method of achlevin8 the alm of the Associaiion is by provldlng an enjoyable and attracts"¥e scheme of pm8ressi¥e trJinin& based on the Scout Promise and Law and 8uided by adult leadership. Trust••s Phlllp Waples Elaine Grant Carulyn Swanson Louise Gunn Chalrman Lead Volunteer Treasurer Administrator Trustees are re¢ruitèd and appointed in accorthnce with the Poliry. Organisatlon & Rults I"POR"l of t Scout A550ciation. Acthltles Ind A¢hlw•m•nts Durin8 the year the Group ha5 contlnued to deliver the Scout Pro8Tamme for the benefit of the young people In the lo¢al area. In addition the Trustee Board have worked hard to ensure that the Group has safe and Secure enwronment to enjoy, all exi5tin8 poIKies have been reviewed, several new policle5 have been introduced and buildin8 malntenance and repairs have continued. R¢$•r¥•s Pollry The Trusiees belleve thai around six months of annual expendlture Is an appropriaie level of reserves ID order to cover the tiwning difference5 between receipts & payments and to allow for any unexpected items of expendlture. Whilst reserves have consislently been above this figure over the e1ve month perlod, some expenditure has been delayed in order to maintain tr reserves. Approved ty the Trustee5 on ¥ Zl and si8ned on its behalf by:" Phlllp Waples Chalrman Page 2
INDEPENDENT EXAIqINER'S REPORT TO THE TRUSTEES OF 1ST CAITHNESS, 1ST WICK SCOUT GROUP I report on the accounts for the year ended 31 March 2026 set (iut on pages four and five. Resperti¥e respon51bilitles of tru5tÈes and examiner The charitys trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment Iscotlandl Act 2LK)5 and the Charities Accounts Iscotlandl Regulation5 26 las amendedl. The charivs trustee5 consider that the audit reouirement of Regulation Iollllal to Icl of the Accounts Regulations does not apply. It is mv responslbility to examine the accounts as required under Section 44llllcl of ihe Act and to state whether partlcular matters have come to my attention. Basls of the IndèpendeTrl examlnefs report My examination was carfied out in accordance with Regulation 11 of the Charities Accounts (Scotlandl Regulations 2(K)6 la5 amendedl. An examination indudes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also Includes consideration of any unusual items or disc105urÈs in the accounts, and 5eekin8 explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required In an audit, and consèquently I do rnot expre55 an audit oplnlon on the vièw given by the accounts. Independent examlnerfs statement In the course of my examination. no matter has come lo my attention- which gives me reasonable cause to bel*ve that. in any material speCt. the requlrements to keep accovnting records in accordance with Section 44llllal of the 2005 Act and Re8ulation 4 of the 2W6 Accounts Re8ulations: and to prepare account5 which accord with the accounting records and to comply with Regulation 8 of the 2CQ6 Accounts Regulations have not been met,. or 2. to which, in my oplnlon, atienrion thould be drawn in order to enable a proper understsnding of the accounts to be re ched. John F Cormack 8.sc (Hon51 CA Victor T Fraser & Co Limited 3-4 Market place Wick Caithness KWI 4LP Date: Page 3
Isi Caff hness, 1st vtick Scout Group Statemeni of Receipts and Payments far the Year Ended 31 March 2026 Unrestricted Funds 2026 Total 2025 Toial Note Receipts Grant5 Donations Fundraising Troop Subscription5 other Income 500 160 2,269 160 882 6.292 1.983 9.817 2.958 6,528 3,S24 15,479 6,292 1,983 9,817 Payments Charitable Actlvltles 9,385 9.385 9,385 9,385 20.664 20,664 SurplusllDeficitl 432 432 -5,185 Reconclllatlon Total funds brought forward Total funds carried forward 10,857 11,289 10,857 11.289 16.042 10,857 Approved by thè Trustee5 On /os126 and Signed on their behalf by: Phlllp Waples Chalmian Page 4
1st Caithness. 1st Wick Scout Group Delailed Statement of Receipts and Payments for the Year Ended 31 March 2026 2026 Toial 2025 Totsl Nole Income Gift Aid Other I Camps Miscellaneous Hall Hlre 1,642 952 1.299 405 3,524 1.983 EJtpendltur¢ harltable Activit- Capitation Fees all Utilitles Hall UpkeeplGarden Badges/Neckies Bank Char8e5 Insurance Camp5 GroLJP Activites Equipment Fundrai5in8 Mlscellaneous 2,632 2.036 1.178 159 2.729 9,580 642 2.483 40 198 2.262 556 278 599 828 791 20,664 375 281 9,385 Page 5