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2025-04-04-accounts

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28 Christie Place, Fochabers IV32 7HN Scottish Charity Number: SC039357

Trustees Annual Report

The Group

The Scout Association exists to actively engage and support young people in their personal development, empowering them to make a positive contribution to society. The Scout movement is guided by the following core values:

1[st] Fochabers Scout Group was constituted on 1 March 2008 as a charity, operating under the umbrella of the Scout Association and Scout Scotland. 1[st] Fochabers Scout Group sits within Moray District and Northeast Region, underneath Scout Scotland.

The Group operates a Beaver, Cub and Scout section and has also hosted an Explorer section, which is operated directly by Moray District. The census submitted to the Scout Association in January 2025 confirmed 78 Beavers, Cubs and Scouts and the Explorer section reported 15. In addition, the hall hosts a Rainbows group on a Monday evening.

2024-25 Programme

During the financial year 2024-25, the sections attended several camps – the Cubs attended The Howling, a national event hosted at Fordell Firs, and the District Camp at Brodie. The Scout section held a joint summer camp with 1[st] Forres Scouts in Orkney and attended the District Camp at Burgie, in addition to sending Scouts to the national Adventure Camp.

The sections also held many smaller camps and over night experiences, hammock camps and day activities for the young people. This is all in addition to the weekly programme operating during school term time.

The trustees owe an enormous debt of gratitude to the section team leaders and to their teams of volunteers for this incredible programme. None of this would be possible without the thousands of hours this team invests of their own personal time. We would also like to thank the parents who support the sections in many ways, particularly when it comes to fundraising for the camps and events.

Funding

The charity is funded primarily via membership subscriptions for each of the sections and through fundraising activities. We receive RHI income from the hall panels and some income for renting out the hall to other groups and businesses. Unfortunately, the Slimming World group in Fochabers is no longer operational and the Group will need to find a replace the £3,000 of annual income generated from their use of the hall.

Independent Examiner’s Report to the Trustees of 1[st] Fochabers Scout Group

I report on the accounts of the charity for the year ended 31 March 2025 which are set out on pages 3 to 5.

Respective responsibilities of trustees and examiner

The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities

Accounts (Scotland) Regulations 2006 (as amended). The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the 2006 Accounts Regulations 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 independent examiner’s statement

My examination is carried out in accordance with Regulation 11 of the 2006 Accounts Regulations. An examination includes 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 disclosures in the accounts, and seeks explanations from the trustees concerning any 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 the course of my examination, no matter has come to my attention

  1. which gives me reasonable cause to believe that in any material respect the requirements:

  2. to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations

  3. to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations

have not been met, or

  1. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Name: Hannah Alexander

Address: Elgin, UK

Date: 14 May 2026

APPENDIX 2

Enter charity name below Enter SC No. SC39357 b l

1st Fochabers Scout Group

1st Fochabers Scout Group 1st Fochabers Scout Group 1st Fochabers Scout Group 1st Fochabers Scout Group 1st Fochabers Scout Group 1st Fochabers Scout Group 1st Fochabers Scout Group 1st Fochabers Scout Group 1st Fochabers Scout Group 1st Fochabers Scout Group 1st Fochabers Scout Group b l
SC39357
Receipts andpayments accounts
For the
period from
Period start date to Period e nd date
01 April 2024 31 Ma rch 2025
Section A Statement of receipts and payments
A1 Receipts Unrestricted
funds
to nearest £
Restricted
funds
to nearest £
Expendable
endowment
funds
to nearest £
Permanent
endowment
funds
to nearest £
Total funds
current
period
to nearest £
Total funds
last period
to nearest £

Donations
11,857 11,857
Legacies -
Grants -
Receipts from fundraising activities 3,972 3,972
Gross trading receipts -
Income from investments other than land
and buildings
-
Rents from land & buildings 3,680 3,680
Gross receipts from other charitable
activities
3,614 18,851 22,465
-
A1 Sub total 19,151 22,823 - - 41,974 15,836
A2 Receipts from asset & investment
sales
Proceeds from sale of fixed assets -
Proceeds from sale of investments -
A2 Sub total - - - - - -
Total receipts
A3 Payments
22,823 - - 41,974 15,836
Expenses for fundraising activities -
Gross trading payments -
Investment management costs -
Payments relating directly to charitable
activities
21,398 20,583 41,981
Grants and donations -
Governance costs: -
Audit / independent examination -
Preparation of annual accounts -
Legal costs -
Other -
-
**A3 Sub total ** 21,398 20,583 - - 41,981 13,759
A4 Payments relating to asset and
investment movements
Purchases of fixed assets -
Purchase of investments -
**A4 Sub total ** - - - - - -
Total payments
Net receipts / (payments)
A5 Transfers to / (from) funds
Surplus / (deficit) for year
20,583 - - 41,981 13,759
2,240 - - 7)
(
2,077
-
2,247)
(
2,240 - - 7)
(
2,077

APPENDIX 2

SC39357

1st Fochabers Scout Group

Section B Statement of balances

Categories
Signed by one or two trustees on
behalf of all the trustees
B1 Cash funds
B2 Investments
B3 Other assets
B5 Contingent liabilities
B4 Liabilities
Details Unrestricted
funds
to nearest £
43,595
2,247)
(
41,348
-
Restricted funds
to nearest £
2,240
2,240

-
Fund to which asset
belongs
Unrestricted fund
Unrestricted fund
Unrestricted fund
Print Name
Total current
period
to nearest £
Total last period
to nearest £
2,077
43,595

-
Last year
to nearest £

-
Last year
to nearest £
290,000
58,000
45,000
393,000
Last year
to nearest £
-
Last year
to nearest £

-
Date of approval
14/05/2026
14/05/2026
Cash and bank balances at start of year 43,595
Surplus / (deficit) shown on receipts and
payments account
7)
(
2,077
-
-
Cash and bank balances at end of year
(Agree balances with receipts and payments
account(s))
Details
43,588 43,595
-
Market valuation
to nearest £
Details -
-
Current value (if
available)
to nearest £
Scout hall building 301,000 290,000
Plant and equipment-hall 60,000 58,000
Camp and other equipment 50,000 45,000
Details 411,000 393,000
Amount due
to nearest £
Details - -
Amount due
(estimate)
to nearest £
Signature* -
-
Karen Shaw KAREN SHAW 14/05/2026
Mike Turner MIKE TURNER 14/05/2026

202425 OSCR Accounts Pack.xlsx / Statement of balances

December 2007

4

APPENDIX 2

1st Fochabers Scout Group

SC39357

Additional analysis (1)

Analysis of receipts and payments

1 Donations

Unrestricted
funds
to nearest £
Unrestricted
funds
to nearest £
Restricted funds
to nearest £
Restricted funds
to nearest £
Total current
period
to nearest £
Total current
period
to nearest £
Total last period
to nearest £
Membershipsubscriptions 11,857 11,857
Fundraisingactivities for camps 3,972 3,972
-
-
Total 11,857 3,972 15,829 -

2 Grants

2 Grants 2 Grants
Unrestricted
funds
to nearest £
Restricted funds
to nearest £
Total current
period
to nearest £
Total last period
to nearest £
-
-
-
-
Total - - - -

3 Gross receipts from other charitable activities

Unrestricted
funds
to nearest £
Unrestricted
funds
to nearest £
Restricted funds
to nearest £
Restricted funds
to nearest £
Total current
period
to nearest £
Total current
period
to nearest £
Total last period
to nearest £
RHI from solarpanels 1,909 1,909
Rental of hall 3,680 3,680
Other 1,705 1,705
Fees from camps and events 18,851 18,851
-
-
-
-
Total 7,294 18,851 26,145 -

4 Payments relating directly to charitable activities

4 Payments relating directly to charitable activities 4 Payments relating directly to charitable activities
Unrestricted
funds
to nearest £
Restricted funds
to nearest £
Total current
period
to nearest £
Total last period
to nearest £
Capitations 4,650







4,650











Campand event costs 20,584 20,584
Electricitycosts 1,938 1,938
Insurance 1,404 1,404
Badges 735 735
Equipment 5,211 5,211
Hall maintenance 568 568
Payment made for Explorers - to be repaid 120 120
Otherprogramme costs and training 5,832 5,832
Explorer campcosts - repaid byExplorers 896 896
-
-
-
Total 21,356 20,584 41,941 -

202425 OSCR Accounts Pack.xlsxAdditional notes

December 2007