1st Klnross-shire Scout Group Income & Expendiluro AG¢ounL' 0110412024 to 3110312025 2023.2024 2024-2025 Balance BIF 1st Klnross (St Sertsl Scout Group 1st Kinross-shlre Scouts Klnross Cub Scouts Mlllbridge Halltransfer- bank balance transferred to 1st Klnross Scouts 3rd Klnross transfer- bank balance tiansferred to 1st Klnross Scouts Revlsèd Balance BIF £4,512.69 £13,282.87 £0.00 £24.30 S••Mot•X £0.00 £0.91 8gDNot42 £0.00 £14,337.28 8•DNot•$ £0.00 155.94 S••Not•4 £4,512.69 £27,801.10 Income Donatlon Event Paymènt Recelved Grant HMRC Gllt Ald Mlllbrldge Hlre Income11912125-31131251 Subscrlptlons £0.00 21,106.87 £3.453.50 £9,278.30 £i.000.00 £0.00 £4.945,04 £2,458.75 £0.00 £3.104.09 £15.392.65 £18.552.62 Total Income £24.791.19 234.500.63 Expendltur& AdvenlurelActlvltles AGM BBQ BadgeslNeckerslUnlformslCertlllcales Brandlng Capllatlon F88S Craft& Food Group Webslle Hlre of Hall Insurance Labour Cost5 Leg81 Fges. Mlllbrld8¥ Transfer Legal SeivSces Mlllbrldge Expenses- Eleetrlc Mlllbrldge Expenses- Electilcal Repalrs Mlllbrldge Expenses- Employee Penslon (Flnal Payment) Mlllbrldge Expenses- Employee Tax (Flnal Payment) MSllbrldge Expenses- Flre System Check Mlllbrldge Expenses. Gas Mlllbrldge Expenses- Gocardless Fees Mlllbrldge Expen5es- Mlsc Mlllbrldge Expenses- Scottlsh Water Mlllbildge Expenses- Wages Supplles and Materlals Tents. Ilrepll, shelter Total Expendlture £3.205.62 £12,247.20 £576.83 £284.80 £4,238.20 £3.333.72 £83.00 £0.00 £5,628.00 £8,681,50 £207.44 £0.00 £0.00 £000.00 £1,165.50 £2,359,80 £440.31 £1,749.15 20.00 £830.28 £0.00 £2,870.00 £0.00 £i.ioo.00 £0.00 £123.68 20.00 £1,517.56 £0.00 £19.08 £0.00 £333.54 £0.00 £98.89 £0.00 £506.38 EO.00 £18.00 £0.00 £56.40 £0.00 £175.00 £0.00 £624.97 £0.00 £42.82 £900.00 £264.45 £16,444.70 £37,837.22 Bank.. Balance CIF 1st Klnros5 1st Sertsl Scout Group 1st Klnross-shiie Scouts Transferred AT&MT CT Millbrtdge Account Klnross Cub Scouts £12,859.18 £18,946.43 £0.00 2419.30 £0.00 £5,097.87 £0.00 £0.91 £12,859.18 £24,464.51 Cash £0.00 £0.00 £12,859.18 £24,464.51 Surplus l Deflcit for year £8,346.49 £3,336.59
Cied01- In Bank £13.282.67 £24A64.51 Uncashed Chequos18421 Uncashed Cheques18521 Uncashod Cheques19G61 Uncashed Cheques19841 £0.00 £25.74 £21.25 £0.00 £0.00 £0.00 £367.20 £12.859.18 £24A64.51 Not8 l.. Pri¢1 eriod ad"ustnKnt:A 8maiiDanbbiDnce of 24.30 3iOentifleddurin rthat relaied 10 riLY erlod5 bui Nce2.. Prior perioda ustnnt-. A %m)Ilbank baianr.e of fO.91 wa% identitieo lyuri th• cuireniy•that r•&todto nor 8riods blrt N(*e3..Atran5ferol £14.337.28wa5received durin the eric¥1 aspan of the Nillbrld e Hau transferto ScothsowneishiD. This has Nc¢e4'.Atransfèrol É155.94was receivéd drin8teperd as part otthe3rd KlnrossGrouptransfwto 1st Klnross Grou This h85 thecurrent Th1seacCnlsWIth approbTd tylh& trustee$ on 13thjW 2025afid slonedoithelr behall ty.
1st Klnross-shire Scout Group Treasurer's Report on Income & Expendllure Acccunt: 0110412024 to 3110312025 The Group started the year with £13,282.67 In the bank, whlch has been restated as £13,307.88 followlng Inclusion of immaterial cash at bank sums of £24.30 and £0.91 not previously reported. Cash transfers of £14,493.22 were received during the year, £14.337.28 being the bank balance which formed part of the Millbrldge Hall property transferred to ourscout Group Chvnership, and £155.94 being the bank balance from 3 Kinross Scouts Group which merged with I" Kinrossscouts Group on closing. A revised B/F openlng balance of £27.801.10 is the result of these adjustrnents. Tolal income of £34,500.63 and expenditure of £37.837.22 were recorded. This resulted in a closing balance of £24,464.51 in the bank. A deficit of £3,336.59 was observed for the year. Incorne has rlsen over the last year, malnly drlven by subscrlptlons and organlsed event payments. Donations from parents through workplacevolunteerlng/charityscheme5 and hire fees from the Millbridge Hall acquired In February 2025 have also brou8ht in additlonal Income. No grant income was received thi5 period and HMRC Glft Aid was lower as last years value Included previous years clairns. Expenses h8ve risen, rnalnly due to Scouts Capitstion fees due to ihe expandlng group, and due to expenses rlsin8 in relation to the Mlllbrld8e Hall. An increase in Subscriptions from £35 to É40 per term has been agrèed which reflects an increase in Group runnlng costs. The acquisition of the Millbridge Hall was seen as an opportunlty for the Group to use Its Charltable status to secure 8rants and fundln8 for upgrades In future, benefltting the Group and other users of the hall. The accounts show one off le831 expenses totalllng £3,970 durSng the period whlch were accrued by the prevlous owneis of the hall; it should be noted that a further £13,547.64 of legal costs related to th55 acgulsltlon were accrued by the Group in the period but wlll be pald In the 202512026 perlod so do not feature on th15 return. In the short term It Is reco8n15ed that the Income 8enerated from the hall does not cover Its expense5, however the main contributin8 factors suth as ener8y U5a8e are expected to improve as part of the longer-ierrn hall Improvements. In the meantlme, costs are belng mana8ed by uslrg our charltable ststus to recelve reductions In some bills. energy contracts are bein8 renegoiialed, and U8ht control of expenses are being exerted by the trustees. Addltlonally, the fees char8ed by the hall are under revlew and detalls of the new hall rates and term5 wlll be Issued soon. The Group's pollcy on reserves Is lo hold sufflclent resources to contlnue our charitable actlvitles should Income and fundralsln8 6Ctivitle5 fall short. The current posltlon gwen the outstanding legal fees and short- term fundin8 challen8es related to the Mlllbrld8e Hall operatlon sees the Group running very lean on reserves at the present time, and additional fundralslng actlvltles wlll be required to ensure adequate cashflow in addltlon to raisin8 fund3 toward5 the future hall upgrades. We do not run a5 a proflt-maklng organlsatlon, and any surpluse5 wlll always be used to benefit all member5 of the group.
Independent Examiner's Report to the Trustees of I" Kinr055-5hire Scout Group SC037221 I report on the accounts of the charlry forEhe year ended 31 March 2025 whlch are set out on page Respectlve responslbllltles of trustees and examlner The charity's trustees are responsible for the preparation of the accounts in accordance with the term5 of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) RegulatSons 2006. The charlty trustees conslderthat the audlt requirement of Regulatlon 10111 {d) of the 2006 Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44{11 Icl of the Act and to state whether particular matters have corne to my attention. Basls of Independent examlner's statement My examSn2tlon1s carried out In accordance wlth Regulatlon 11 of the 2006 Accounts Regulations. An examination includes a review of the accountin8 records kept by the charity and a comparison of the accounts presented with those records. It also includes con51deratlon of any unusual Items or dSsclosures in the accounts, and seeks explanations from the trustees concern5ng any such matters. The procedures undertaken do not provide all the edence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts. Independent examlner'5 Statement In the course of my examinatlon, no Matter has come to my attention [ l. which gives me reasonable cause to believe that In any material respect the requirements: • to keep accountlng records in accordance with 5ectSon 44(11 la) of the 2005 Act and Re8ulation 4 of the 2006 Accounts Re8ulations • to prepare account5 whlch accord wlth the accountlng records and comply wlth Regulation 9 of the 2006 Accounts Regulations have not been met. or 2. to which, in my opinion. attention should be drawn in order to enable a proper understanding of thp ar.r.niintE tn bp reached. Please delete the words in brackets if they do not apply. If the words do apply set out those matters which have come to your attention.