HIGHLAMOS Scouts Highlands and Islands th .Q. HIGHLANDS AND ISLANDS REGIONAL SCOUT COUNCIL TREASURERS REPORT AND ACCOUNTS 2024/25 14 11 i¥ll OSCR SC039J58 Region Treasurers Report and Accounts Treasurers Report Highlands and Islands Region Accounts 2024125 2023124 2022134 Cally Rally Accounts 2024125 2023124 2022134 Independent Examiners Report Page 10-11 12-13 14-15 16-17 18-19 www.hiscouts.or Treasures Report Craig Walker - Region Treasurer Registered Scottish Charity SC039358 OSCR Rtyslered S(039358 Registsred Name Highlands and Islands Regional Scout Council Principal Contact and Registered Address Region Bank Accounts During 2024125, the Trustees gave approval for the closure of the Region Royal Bank of Scotland bank account. All funds were transferred to the Region Bank of Scotland bank account. The Region continues to operate 2 bank accounts via the Bank of Scotland. one for the Region and the other now operates solely as the Cally Rally Bank Account. Costs of Operating the Region During 2024125 the net cost of operating the Region, excluding Cally Rally and accounting for all grants and income to offset costs i.e. Duke of Edinburgh etc. was £1 1,025.47. This is a substantial increase from recent years of approximately £8,000. It is becoming more of a priority that the Trustees source increased levels of external grant funding towards the costs of supporting Scouting across the Region, as continuing at this level of increase expenditure on current levels of income is unsustainable longer term. Financial Perforniance a. Highlands and Islands Main Account The overall financial performance of the Region (excl. Cally Rally) for the year ended 31 March was that £26,492.32 more income was collected than spent. wvM.hiscouts.or .uk b. Cally Rally Account The overall financial performance of Cally Rally for the year ended 31 March was that £2,553.14 more income was collected than spent. before consideration of accrued expenses of £3.250 still expected re previous camps. As of 31 March; Highlands and Islands Regional Scout Council held combined funds amounting to £106,759.02 of which £96.974.10.10 are reserve/restricted funds and £9.198.05 are non-reservelrestricted funds. Reserves and Restricted Funds a. Highlands and Islands Regional Scout Council Reserves, at the 31 March: the Region holds a restricted general reserve fund to the value of £8,000. It is recommended that the Trustees consider whether the Region Reserves should be increased form its current £8.000 level to £10,000. b. Caledonian Rally, included with the Region Bank of Scotland Cally Rally Bank Account Funds on 31 March is £14,198.10 of restricted funds in respect of the Caledonian Rally. Managed by the Caledonian Rally Management Committee. Within this is a contingency reserve for the Caledonian Rally of £3,000. Census 2025 Fees As of 31 March, the Region held a total of £71. 526 in respect of census fees due for payment in April 2025. It is recommended that the Trustees as part of a longer-term financial strategy consider a planned, multi-year strategy in relation to region annual census fees over a 5-year period. when setting the level for 2026 onwards. Region Assets Regional Badge Stock, on 31st March: the Region held 838 stock of regional uniform badges, compared to 838 last year. Kilt Bank, as of 31st March; the Region held a stock of 5 kilts and accessories for loan use of youth members attending nationallinternational Scout events. The value of these as an asset to the Region is a total of £775 (£155 for each). www.hiscouts.or First Aid training equipment. as of 31st March; the Region held a stock of 8 resuscitation manakins for the purpose of providing first aid training for volunteers. The value of these as an asset to the Region is a total of £905. Preparation of Report and Financial Statements This report and financial statements were prepared for the Trustees by Region Treasurer. Notes on the Accounts In accordance with the guidance from the Office of the Scottish Charity Regulator these accounts have been prepared on a Receipts and Payments, cash basis. The trustees did not receive any remuneration during the f inancial year, which is consistent with the position in previous years. The annual Census subscription for the year were set at £49.00 per youth member, Districts received a £0.50 early repayment rebate. Approval of Report and Financial Statements The annual report and financial statements were approved by Highlands and Islands Region Trustee Board on 21 May 2025 and have been Independently Verified for presentation to the Annual General Meeting of the Regional Scout Council on 7 September 2025 and subsequent submission to the Scottish Charity Regulator (OSCR). vrfww.hiscouts.or Annual Accounts Highlands and Islands Region 2024/25 Highlands and Islands Regional Scout Council Registered Scottish Charty SC039358 Accounts for the year ended 31 March 2025 Bank of ScotlarKJ Main Account BALANCE SHEET 2024125 Actuals 2023124 Actuals Balances as at 1 Aprll Regional Scout CourEil Account (Main) £66,087.60 £66,087.60 £10,704.04 £10,704.04 £66,087.60 £10.704.04 Less Surplus1( Deficit) for the year £26,173.32 £55.374.56 Balance as at 31 March £92,260.92 £66,078.60 Represented by: Regiork31 Scout Courcil Account (Main) £92,260.92 £66.078.60 Restricted FLMds within Balarrk: Census Fees Roverway Fees Region General Reserve £71,526.00 £0.00 £8,000.00 £57,187.00 £400.00 £0.00 Balance as at 31 March £92,260.92 £66,078.60 wvrfw.hiscouts.or n 440GQXXEDXX-<- C*(A)¢3J O 4& ¢D O o Ln O(J)O oN)o onaoo 00 00 www.hiscouts.or Highlands and Islands Region 2023/24 Highlands and Islands Regional Scout Councll Registered Scottlsh Charity SC039358 Accounts for the year ended 31 March 2024 (Bank of Scotland Maln ￿%￿unt) BALANCE SHEET 2023124 2022123 Balances as at 1 Aprll Regional Scout Council Account (Main) £10.704.04 £18,713.55 £10,704.04 £18,713.55 Less SurplLEI(Deficit) for the year £55,374.56 -£8,009.51 Balance as at 31 March £66,078.60 £10,704.04 Represented by: Regiorkql Scout cour￿11 BOS Account (Main) £66.078.60 £10,704.04 Restricted Funds within Balance: World Scout Jamboree Funds Census Fees Roverway Fees £0.00 £57,187.00 £499.00 -£484.06 Balance as at 31 March £66,078.60 £10,704.04 www.hiscouts.or ) Ib 0 rn04LL< < < < <¢Q¢Q a¥ ¢Tr (P (P al O O O * o o ii) . u) (n ￿)￿ u) o) ¢0 cr CT cr CT CT ) (nooQ) IB O (D CD (D (n ) trj ooin *&0 0￿0) -l-1-10)D-<*x￿3jOG)rnn￿cpr￿tC CDCDtDno r JJ nnnom4LIQ¢QIQ -IYlw 713 3 J J J L o) ¢D ¢D m ¢D D ¢f+ a) a) a) 00000 O) ￿(Ya{￿ '[%' ¥111 ) C+) N) <0 ¢3) 0￿) C4J0)￿o(￿b)CJ￿U)￿cy) cn o 000 c)OiDioo(o￿i?¢Qoo 00¢3)Aots)(oo)(TrOK)¥& -l-IJJO-t-l-l-l -1 -1-1-1 4- EDIXICDW CD CDOJCD CD( nc)no cutDW 333333333 c)c)nc)nc)C)n&-&???n￿. 14f Iiiiiiiiiiliiii ¢D (D (D Q (D (D (D 000000000 ts) CQ(A)ts) CO ¢OtJO C￿00) 0￿{0(>) w.hiscouts.or 14 Cally Rally 2023/24 Highlands and Islands Regional Scout Councll Registered Scottish Charity SC039358 Accounts for the year ended 31 March 2024 (Bank of ScotsarKI Cary & Activities Account> BALANCE SHEET 2023124 Actuals 2022123 Actuals Balances as at 1 April Regional Scout Council Account (Camp) £11,933.41 £10,153.00 £11,933.41 £10.153.00 Less Surplusl(Deficit) for the year -£288.45 £1,780.41 Balance as at 31 March £11,644.96 £11,933.41 Represented by: RegiorBI Scout COU￿11 AccoLnt (Camp) £11.644.36 £11.933.41 Restricted Fu￿lS within Balance: Cally Rally Cally Rally - General Resep4e Blair AtlTr)11 Restricted FU￿lS £8,286.65 £3,000.00 £0.00 £8,933.41 £3.000.00 £0.00 Balance as at 31 March £11,644.36 £11,933.41 www.hiscouts.or 15 -1-44(nI-<**44444X7J￿0￿n￿￿U)t 4LL<<<<< fQ¢Q J< J ai ffj 44444-1i<*￿j)JjoGJ￿rJn[D￿￿o UJ UJ UJ CD J J C)c>nn ai£ I 1£ c)c)nn O O o o o o fL) O) V4nNW.hiscouts.or 16 Cally Rally 2022/23 Accounts for the year ended 31 March 2023 (Bank of Scotsnd Canp & Activities Account) BALANCE SHEET 2022123 Actuals 2021122 Actuals Balances as at 1 April Regional Scout Council Account (Camp) £10,153.00 £11,926.09 £10,153.00 £11,926.09 Less Surplusl(Deficit) for year £1.780.41 -£2,936.50 Balance as at 31 March £11,933.41 £8,989.59 Represented by: Regional Scout Council Account (Camp) £11,933.41 £8,989.59 Restricted Furmys within Balance: Cally Rally Cally Rally - General Reserve Blair AttrK)11 Restricted FurKIs £8,933.41 £3,000.00 £0.00 £5,369.11 £3,000.00 £0.00 Balance as at 31 March £11,933.41 £8,989.59 www.hiscouts.or 17 yn 4q441-<**4q444xJJxJomnncptDt J3nn-w4LL< << << fo I m (D O (D O O O mmrn jIoo)PPQ>Q)40_ tr. (n(nu)o)(n c c c c c Xlfo Q) I, Ililll, 4444441<£￿￿￿oG)rnC)￿[ptD￿O cu ctl Cfp CU r (d) of the 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 My examination is carried out in accordance with Regulation 11 of the Charities examiner's statement Accounts {Scotland} Regulats"ons 2006. 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 accounts. Independent examinerfs In the course of my examination, no matter has come to my attention statement which gives me reasonable cause to believe that in any material respect the requirements.. to keep accounting records in accordance with section 44111 (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and 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 understandin of he accounts to be reached. Signed: Date: 20?$ Relevant professional qualification(s) or body (if anyl: Address: "Please delete the words in the brackets rfthey do not apply. 11 the words do appty. set out those matters which have Gome to your attention on the following page. APPENDIX 3 Disclosure section Only complete if the examiner needs to highlight material problems. Glve here brfef detsils of any items that the examiner wishes to disclose