44th Glasgow Scout Group Annual Report & Flnanclal siatements for the Year ended 31 August 2025 Charity No SC037150
44th Glasyow kout Group Tru5tees' Annual Report <py.T of 21 Year onded 31 August 2025 The Trustee Board Iformerly Executive Commirieel have pleasure In presenting their report together with the financial sratements and the Independent Examiner's Report for the year ended 31 August 2025. Reference and admin15tratlon deialls Name & Address The Croup's name is the 44rh Glasgow Scout Group and is headquartered at our Scout Hall, 66 Rlpon Drlve, Clasgow. Gl 2 ODY. Constliutlon & Purpos• The Scout Group Is con51irured in rerms of the Rules ol The Scour A5$0ciarion, which Is a charirable body incorporated by Royal Charter. The Group is a regisiered Scottish Charlty - No SC03 7150. Our purpose is to actively engage and support young people In their pef50nal development, empowerin9 them to make a posllive contribution ro societv. Our development of young people take5 place when the young people, in partnershlp wlth adults, work togerher based on the value5 of Scoutin9 and. enjoy what they are doing and have fun take part in activiiies Indoors and tsutdoor5 earn by doin9 Share in splrltual rellectlon take responsibility and make choice5 undertake new and challenglng aciivltle5 make and Ilvt by their Promise. Structurol governance and manag•menl The Group is managed by the Group Trustee Board. the members of which are the 'Chariiy Trusrees, of rhe Scout Group which Is an educational charlty. As charllv trustees they are responslble for complying wlih legislation applicable to charities. This Includes the registration, keeping proper accounts and making returns ro the Scott15h Charity Regulator IOSCRI as appropriate. The Trustee Board consists of rhe Chalr Ivacancyl, Treasurer and 4 Trustees Ilncludlng 2 Ex-offlclo Trustee5. and 2 co"opied Trustees 11 vacancy) and meets each quarterl. Members of ihe Trustee Board are required ro complete Being a Scouts Trustee learnlng wlthln the flrsi 6 months of joining the 8oard. Thi5 Group Trustee Board exi5t5 ro make sure the charity Is well-managed, risks are assessed and mitigaied. builfling5 and equipmeni are in good working order, and everyone follows legal requlremenis and the organisaiion'5 policies and rules. Their support help5 Other volunteers rur* high-quality and Safe programmes that gives young people skills lor life. Trust¢¢s lain Morgan vacancy Jo Graham Ann Alexander Siuan Shilliday Group Lead Volunteer Chair Treasurer Truslee eoard Member Scout Troop Team Leader
44th Glasgow Scoui Group Trustees, Annual Report Ip9.Z of 2 Yoar ended 31 August 2025 Objectives and activltles The 9roup airns to provide 5coufinfJ experlence ro all age groups between 5.75 and 14. 75 irncluding overnight and adventure event5 for all sectlons. We are primarily focussed on young people in our local community bul we do have and welcome many members from other areas within Glasgow and its surrounds. Achievemenls and performanre During the year, the Group conrinued to run a varied programme of actlvltles wirh se55ion evenlng5 for Beavers, Cubs and Scouts throughout the school year. Both our Cub and Scout secrion5 enjoyed overnight carnping weekend5 at Fordell Firs and Auchenglllan scgut adventure cenrres re5peciively. Both the Scout Troop and Cub Pack report healihy number5 Wlth the Scout Trtsop being fully subsiribed and operating a wairing 1151. The number o18eaver Colony member5 ha5 reduced over the past year and numbers are ionsisienily below l O. Although Scouting owns the scout hall buildlng (held In trust by Clyde Scout51, the land It resides on. and the Immediate surrounding area, Is owned by ihe landowner and developer Matiaggart & Mickel. Following extended negoriations Wlth Maitag9art & Mickel and Clyde Scours, a 20 year lease was agreed and signed off In October 2025., this will proteci scouting at Ripon Drive until 2045. The Group have accepted that a 5ettion of the grass paddock area Is noi included in the new lease alrhough it remaln5 Wlthin the boundary fence and avallable for use by the GrtsLSP. Plans for future perlod and other optlonal Informatlon In early 2026. the group wlll be actlvely recruitlng additional Adulr volunieer5 - for operational aduli leader roles, Co-opted Tru51ee5 and the vacant Chair posillon. This is Imporiani tg susialn Scoutin9 In the Kelvindale and Anniesland area. Flnancial Revlew During the year, the Group made an overall surplus of £2,009.24 reverslng a Irend in recent financial years of deflcits Ilosses of £190 in Y£2024 and £1975 in YE20231. A summary and breakdown of Income and expendlture Is provldèd wlthln rhls report. The cash held In reserve at 31stAu9USt 2025 Is E9,140,83. Rosorves Pollcy The Trv5tees believe that approximately 6 months of annual expenditure 15 an appropriate level of reserves la mlnimum of £6k in 2025-261 in order io cover the timing difference5 between receiprs & payments and to allow for any unexpeited items of expendiiure on the Siout Hall. grounds or equlpmeni. Whllsr resetves are currenily at a hlgher level. Ir Is planned to repair or replace both the front and emergency exit door5 to the Hall in 2026. The Annual Report has been prepared by lain Morgan, Group Lead Volunteer. Approved by the Croup Trustee Board on and signed Dn Its behalf bv Treasurer Group Lead lunieer
441h Glasgow Scout Group IndependeFbt ExamIne$ Report Year ended 31 Aug115t 2025 Independeni Examinor's Report io the Trusoees of the 44th Gla$9ow Scout Group I report on the financial statements of the 44th Glasgow Scout Group I the Group") for ihe year ended 31 AL¢gusr 2025 which are Set out on page5 5 to I I Rospecilve responslbllltles of Trustees and Examiner The Group's Trusiee5 are responsible for the preparation of the account5 in 3ccordJnce with rhe Charities and Trustee Investment (Scoilandl Aci 2005 1"Ihe Aci") and rhe Charities Accounts (Scotlandl Regularions 2008 I'the Regulation5'1. The Group'5 Trustee5 consider rhat the audir requirement of Regulation l 01 I Ildl does not apply and the Statement of account Is prepared on 'Receipts and payments account5, basis as permitted under section 9 of the Regulations. r is my responsibllity to examine rhe accounrs as required under section 4411 Ilcl of the Act and to stale whether particular matters have come to my attentlon. Basls of Independofit Examln•r's Sl•¢em•ni My examination is carried out in accordance wlth the Regulations. An examinatlon includes a revlew of the accounting records kept by the Group and a cornpar150n of the accounts pre5enied wlth rhe those records. It also includes consideratlon of any unusual items or disclosures in the account5, and Seeks explanations from the Trustees concerning any such matiers. The procedure5 underiaken do not provide all the evidence that would be required in an audit, and consequently I do not expre55 an audit op+nion on the view given by the accounts. Ind•p•Thd•ni ExamIn•$ Siat•m*n¢ In connection wilh my examlnatlon. no matter has come to my attentlon:. which gives me reasonable cause to believe that In any material respect, the requirements lal io keep accounting recoids In accordance with the Regulatlons, and Ibl to prepare accounts whlch agree wlth the accouniing records and comply wlth the have not been met, Of 121 10 whlch, in my opinion. attentlon should be drawn in order to enable a proper understanding of the accounts to be leached. (slgnature) (print name) (quAlifications) C4A , 6sc, HQIQg (address)... (date).. ..2..9..: ..O..L(..:..16
44th Glasgow Scoui Group Financial Review - Sta¢emeni of Balances Year ended 31 Au9USI 2025 Total Total 2025 2024 Cash & Bank Balances Balance as Jt start of period.. I September 2024 Surplus/lDeficitl for rhe year Balance as at end of period.. 31 August 2025 7.131.59 2 009.24 9 140.83 7.3?.4.23 1192.h4 7 131.59 Represented by.. Bank Accounts Total funds 9 140.83 9 140.83 7 1_31.59 7131.59 Other Assets The GroLtp owns a uuantity of camping and other sports equipment whSch has been acquired over a number of year5 Wlth an estimated total value of £20k. Llabllltlos 2,250.00 n/a In respect to Ihe renewal of Scout Hall ground lease, Clyde Scouts have intimated rhar they are seeklng a 50% contriburion from the Group to the £4.Sk legal cosis incurred over the lease negotiation. This will be an agenda item on the Group's next QI 2026 Trustee 8oard. The Notes on Page 7-1 I form an Inregral pari of these Accounts. Approved by the Trustee Board on and slgned on Irs behalf by.." Actlng Ch r Idue to vacantyl & Lead Volunteer reasurer
44th Glasgow Stout Group Financial Rewlew- Reteipts and Paymenis Year ended 31 Augllst 2025 Total Total 2025 2024 RECEIPTS Voluntary Income Subscriptions Donations MiscellaneoLts 4,585.72 0.00 0.00 3,846.89 0.00 0.00 Fund-Raising Activities 0.00 473.47 Group Actlvities Grants Hire of Scout Hall Camp / Event Fees Unidentified Income Refund from 8T Busine55 Broadband 0.00 4,532.00 2,934.00 0.00 403.52 0.00 4,288.50 2,607.53 0.00 0.00 Investment Income Bank Inierest 0.00 108.30 O.DO 98.16 Total Recelpls 12 563.54 11 314.55 PAYMENTS Promotions / C051 of Fundralslng 0.00 0.00 Group A¢tlvlil•s Duke ol Edinburgh Programme Activities IBadges, Unlform, Materials & Equlpment etc.) Training Camp & Event Costs Annual Subs and Disrrlct Levy Premlses & Malntenance / Equlpment Repair 0.00 0.00 245.15 0.00 3,271.40 2,778.75 4,007.89 600.00 120.00 2.588.05 1,923.75 6,217.89 M•nagem•n¢ & Admlnislratloll Costs Siationery and P&P Bank charges Online Scoui Manager 0.00 0.00 105.50 0.00 0.00 57.50 12 Mlscelleanous or exceptional Costs 145.61 0.00 Total Paymenis 10 $54.30 1 507.19 Total Receipt5 12 563.54 11.314.55 Surplus/(Deflcltl for year 2 009.24 192.64
riq 44th Glasgow Scout Group Financial Review - Notes Ipg.l of 3) Yearendtd 31 August 2025 Flnanc Finance 2025 2024 l Funds at Year End The Group maintains two general funds for its financial transactions nominally de51gnated for Group and Event expenses and also has two Gocardless Accounts for electronic payments into each of those accounts from OnLine Scout Manager. From financial year. YE 31 Aug2024, we have used the main 'Group Account. foi the majority of our transactions and our former 'Event Accounr, was closed on 23 January 2026 as recommended by the Group Treasurer. Group Account Event Accounl 9.084.56 56.27 9 140.83 7.076 06 7.131.59 2 Grant Income During the year the Group did not apply for any grants. 0.00 Grani exp¢ndliure 0.00 0.00 3 Subscrlptlon Incom• Subscriptions paid via OSM / Gocardless Chaiges for failed member subscriprion payments Subscrlptlons paid by cash / bank txfr 4,588.63 -2.91 0.00 4 S85.72 3,702.64 0,00 3 846.89 3 Annual Subs and Dislrl(t L•vy Scout Association subscriptlon5 for Beaver, Cub & Scout sections Scoul Associaiion subscriptions for Explorer Unit Scout Assoclatlon subs¢rlptlons pald al Dlstrlct level for all $ectlons 2,778.75 0.00 1,923.7S 0.00 2 778.75 1 923.75 The 44th Gla$9ow Explorer Unlt lage group 14% 10 17 dld not re-establlsh following the pandemic and no central subscriptions were paid for Explorers in FY2024.2 5
44th Glasgow Scoui Group Flnancial Review - Notes (pg. l of 3) Year ended 31 Augusl 2025 Flnance Finance 2025 2024 4 Premises / Equlpment No equipment related purchases were made in FY2024-25 Equipmenl PuhaSIng 0.00 0.00 Pr•mis•s & maintenance Broadband Cleaning (materials and 5ervice5 Heating & Lighting nsurance 90.S2 0.00 1.625.98 1,085.15 1 206.24 4 007.89 6211.16 3,648.06 1.23Q.74 70U.98 6.217.89 Repairs & Malntenance Total Reduction in Heating and Lighting wa5 due io lower tariff Costs for gas and electriclty and move to a new suppller for Repairs and maintenance increase is due to a one.off cost of £720.00 for the removal of fallen irees Wlthln the hall grounds. 8roadband service was terminated at 29 Feb 2024 but BT Business continued to charge via direct debit - see also note
44th Glasgow Scout Group Flnancial Revlew - Noie5 Ipg.2 of 3) Year ended 31 August 2025 Flnan¢e rinance 2025 2024 S Hlre of 5¢out Hall {income) A Perez Garcia Iyoga classes) Sport Evènts Ecosse Kugatsu Karate Club Creative Hangouts (Art Cla551 D Dascombe Hall Hire Icardiff Air Squadron 13441 Prlvate hires 1.176.00 260.00 3,000.00 0.00 0.00 96.00 4 532.00 535.50 260.00 3,000.00 195.00 i 00.00 4.288.50 6 The Trusiees did not r¢¢¢lv¢ any rnmuneraiion durlng 0.00 0.00 7 Recovery of Broadnd ov•rcharg Although the Broadband Service terminatlon dale was 29th February 2024, 8T Business Broadband continued billing each month up to Ocrober 2024. This exctss Iharge of £403.52 was recovered following e%£alation and received Inio ihe group's account on I l ih FebrL*ary 2025. 403.52 403.52 8 Mls¢•ll•anous / •xc•ptlonal cosii Flowers for leader Ifollowing injurvl H05tlng of Gt Western Dlsrrict 2024 AGM on 17th Nov 2024 Leaving presents and cards for two departing leaders Hostlng of 44th Scout Gp AGM on 27th April 2025 13.00 16.60 102.98 13.03 745.61
44th Glasgow Scout Croup Financial Review- Notes (pg.3 of 3 Year ended 31 August 2025 Flnance Finaftce 2025 2024 9 Camp5 / Evenis Income Cub Laser Tag dlrect bank transfer 24.00 55.00 Cub Camp, May 2025 IOSMI Cub 'Laser Ta9, Visit, October 2024 IOSMI Scouts Sub-zero Camp, February 202 5 IOSM Tot•1 Member ifttome for Camps/Evonts 947.24 241.08 1 721 68 2 9J4.00 2 607.53 Expendliure Cub 'Laser Tag, Visit. Ociober 2024 Groceries for Cub Halloween Camp at Scout Hall, October Scouts Sub-zero Camp, February 202 5 (Participation Feel Scouis Sub-zero Camp, February 2025 (Groceries) Cub Camp, May 202 5 Idepositl Cub Camp, May 202 5 (Participation Feel 2 70.00 51.68 1,210.00 579 34 135.10 025.28 3 271.40 2 588.05 10 A£countlng pollcl•s Basls of atcountlng: These accoiints have been prepaied on rhe Receipts and Payments bas15 In accordance w1th thÈ Charities & Trustee Investment (Scotlandl Act 2005 and Pari 9 01 rhe Publlc Services Reform (Scotlandl Act 201 O las amended). Income: Fee income and bank interest 15 accounted lor when re¢elved. Grant Income is recognised in the Income and Expendiiure Account and Statement of Fbnancial Aciiviries so a5 to match grants with the expenditure toward5 whlth they are intended to contribute. Taxatlon: The Scout Group has charitable status and is exempt from taxation. The Group Is not regislered for Value Atlded Tax and accordingly any SL¢ch iyrecoverable tax Is Included in the expenditure concerned. 10
i H 44th Glasgow Scout Group Financial Review- Notes (pg.3 of 3 Year ended 31 August 2025 Finance rinance 2025 2024 I l Fund Ralsln9 Barbeque Event Burn5 Ni9ht 0.00 0.00 0.00 174.6n 473.47 12 On Line Scout Manager (OSM> The group uses the financlal management too15 available within On Llne Scout Manager IOSMI to recover member s(tbscriprions and event lees, and although rhis is a commercial enterprise it 15 used Èxten51vely across Scouting. The OSM payment5 module Integiates with Gocardless flnancial services and paymenrs are transferred to the main groL*P bank account irrespective of the nature ol the payment being made by members, l.e. there Is no dlfferentlatlon between subscriptions and event fees. Member Subscriptions receivpd via OSM / Gocardless Charges for failed member 5ub5cription payment5 4,S88.63 12.911 3.702.64 0.00 Camp/Event Fees recelved vla OSM / Gocardless 2 910.00 7 495.72 6 255.17 OSM application charges 105.50 57.50 OSM application charges requSre electronlc payment and the Group'5 treasurer's account is cheque only. Payment 15 made by Group Leader Volunteer using personal credit card and recovered through an approved expense clalm. The apparent Increase c/w previous FY is not representative and is a result of when expense claim5 were submitted. Annual cosi for our selecred OSM services is £117.00 at April 2026 as we have added additional functionality.