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 Pu￿haSIng
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 Broad￿nd 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.