Charfty Regi&tratlon Numb•r. SC037123
1st Calthness. 1st Wl¢k SetyJt Group
Tn￿tee$, 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
TRu￿EE$ 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 t￿r 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 2￿6 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