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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: - **Integrity** - We act with integrity; we are honest, trustworthy and loyal. - **Respect** - We have self-respect and respect for others. - **Care** - We support others and take care of the world in which we live. - **Belief** - We explore our faiths, beliefs and attitudes. - **Cooperation** - We make a positive difference; we cooperate with others and make friends. 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: - to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations - to prepare accounts which accord with the accounting records and comply with 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 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