2024-08-31-accounts - 204th Glasgow Scout Group

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204[th] Glasgow Scout Group

Annual Report & Financial Statements for year ending 31[st] August 2024

The 204[th] Glasgow Scout Group is a

Registered Charity as per the Charities (Scotland) Act Registration Number: SC037186

The Executive Committee have pleasure in presenting their Report and Financial Statement for the year ending 31[st] August 2024 for independent examination.

Name & Address

The Group’s name is the 204[th] Glasgow Scout Group and it may be contacted at

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 – No. SC037186.

The purpose of the Scout Association is to promote the development of young people in achieving their full potential; intellectual, social and spiritual potentials, 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 through provision of enjoyable and attractive schemes of progressing development, based on the Scout Promise and Law, and guided by adult leadership.

Trustees – Executive Committee Profile

Trustees are recruited and appointed in accordance with the Policy, Organisation and Rules (‘POR’) of the Scout Association.

Reserves Policy

The Trustees believe that between 3 months and 6 months of annual expenditure is an appropriate level of reserves and can cover any difference in timing between the receipt of funds and payments falling due. Such reserves will also be sufficient to cover and unexpected expenditure.

This report was approved by the Group’s Executive Committee on 28/02/2025 and is sign ed on it’s

behalf by:

……………

Group Treasurer

I report on the Financial Statements of the 204[th] Glasgow Scout Group (‘the Group’) for the year ended 31[st] August 2024, details of which are set out on pages 4 to 7.

Respective responsibilities of the Trustees and the Examiner

The Group’s Trustees are responsible for the preparation of the accounts in accordance with the Charities and Trustees Investment (Scotland) Act 2005 (‘the Act’) and the Charities Accounts (Scotland) Regulations 2006 (‘the Regulations’). The Group’s Truste es consider that the audit requirement of Regulation 10 (1)(d) does not apply. It is my responsibility to examine the accounts as required under section 44 (1)(c) of the Act and to state whether particular matters have come to my attention.

Basis of Indepe ndent Examiner’s Statement

My examination is carried out in accordance with the Regulations. An examination includes a review of the accounting records kept by the Group and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeks explanations from the Trustees concerning such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.

Independent Examiner’s Statement

In connection with my examination, no matter has come to my attention:

1) which gives me reasonable cause to believe that in any material respect the requirements
a. to keep accounting records in accordance with the Regulations, and
b. to prepare accounts which agree with the accounting records and comply with the Regulations
2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached

Examiner (print name) Examiner (signature) ……………… Examination Date 28[th] February 2025

204[th] Glasgow Scout Group

Receipts & Payment Summary for the financial year ended 31[st] August 2024

Notes	2024 2023
RECEIPTS Voluntary Income Subscriptions 3 Other Income 4 Group Activities Camps & Trips Programme & Training Donations TOTAL RECEIPTS £ PAYMENTS Group Activities Programme & Training Badges & Trophies Camps & Trips Membership Fees to District Registration Fees Fund Raising Camping Equipment Management & Administration Costs 5 TOTAL PAYMENTS £ SURPLUS/(DEFICIT) FOR YEAR £	6,034.86 4,388.57 20,525.00 25,470.58 8,209.43 2,080.53 Nil Nil Nil Nil
	34,769.29 31,939.68
	-1,415.21 -1,192.12 -206.56 -656.91 -10,060.71 -3,611.74 -2,565.00 -1,963.00 Nil Nil -191.41 Nil Nil Nil -17,719.32 -23,334.43
	-32,158.21 -30,758.20

	2,611.08 1,181.48

204[th] Glasgow Scout Group

Statement of Balances for the financial year ended 31[st] August 2024

Notes	2024 2023
ASSETS Cash and Bank Balances Opening Balance 1 Suplus / (Deficit) Closing Balance £ Bank Acount Balances 1 Cash in Hand 1 £ Other Assets Gift Aid from H.M. Revenue & Customs £	11,914.28 10,732.80 2,611.08 1,181.48
	14,525.36 11,914.28
	14,525.36 11,914.28 Nil Nil
	14,525.36 11,914.28

	Nil Nil

The Groups owns The Scout Hall at 12 Golf Drive, Old Drumchapel, Glasgow. Title is held in the names of Committee Members FTTB of Glasgow Area Scout Council on behalf of the Group.

Title Deeds are held for safe keeping at Auchengillan HQ.

The Groups also owns the land on which The Scout Hall is situated.

The Groups owns a quantity of camping and sports equipment which has been acquired over a number of years.

LIABILITES

The Group has no liabilities or obligations

The notes on page 5 form an integral part of these accounts.

Approved by the Group's Executive Committee on 01/03/2025 and signed on it's behalf by:

Group Scout Leader: …

Treasurer: ………………

……………….

………………….

204[th] Glasgow Scout Group

Notes to Accounts for the financial year ended 31[st] August 2024

Notes	2024 2023
1 Funds Each section maintains it's own bank account and a Group account is also maintained to reflect Hall maintenance costs and rentals. Bank account balances are presented below: Beavers Cubs Scouts Explorer Group £ Cash balance Total Funds £ 2 Trustees Remuneration & Expenses No remuneration or expenses payments have been made £ 3 Subscription Income Beavers Cubs Scouts Explorer Group £	358.23 529.15 2,148.92 2,116.06 3,643.60 711.79 1,401.64 1,104.47 6,972.97 7,453.81
	14,525.36 11,914.28 Nil Nil
	14,525.36 11,914.28

	Nil Nil
	1,794.50 1,288.16 1,476.65 1,852.70 2,268.71 363.93 495.00 883.78 Nil Nil
	6,034.86 4,388.57

4 Other Income Grants & Fundraising £1,100.00 Scouts Scotland (Scouts trip) Hall Hire Insurance Claim Bank Income Gift Aid £ 5 Management & Administration Costs Heat & Light Insurance Repairs, Maintenance & Renewals Broadband Cleaning & Garden Waste Uplift Print & Stationary IT & Software Donations Offered £	2,552.00 1,110.00 17.973.00 12,704.00 Nil 11,549.20 Nil 117.38 Nil NIl
	20,525.00 25,470.58
	-3,949.02 -3,334.18 -2,124-04 -1,955.82 -9,484.86 -15,646.41 -238.26 -208.43 -1,283.74 -381.85 -146.96 -151.16 -133.44 -740.58 -359.00 -916.00 Nil Nil
	-17,719.32 -23,334.43

Repairs, Maintenance & Renewals in current year mainly includes cost of landscaping, new windows, and boiler / electrics repairs. Prior year includes repair costs funded by the insurance claim.