Trustees. Annual Report and Accounts for the Year Ended 31 December 2024 Reference & Adminislrative Information Charity Nam•: 1# T(xphins Scout Group Charity No: SC039916 Structure Govemance & Management The 1W Torphins Scout Group is an unincorporated Scoth"sh charity and is govemed by the Scout Association Polry OrganBab'on Rules. Appointmont of Tntee• All of ts Scout Grow)'s Trustees are appowrted or reapwinted at our Annual General MtiTrJ. which is normalty hekl betn April and June each yeai. The Trustees relNed no remuneralion during the year. Page I
Objectives & Activities Charftablo Purp(w8 The purpose of the 111 Torphins Scout Group is to promots S(x)uling in the village of Torphins. Actlvltlos and Achievements During the year we continued to run the 1st Torphins Beavers. Cubs and Scouts. At the close of 2024 there were 23 Scouts. 26 Cubs. 23 Beavers and 8 Explorers involved with these four sections. Activities were many and varied both inside and out, wilh guests attending the Beaver evening meelings. Cubs had a camp and many other evening activitm. The Scouts had several camps. induding a national activty camp and a winter Camp. a Bums, Night, a nh1 hill walk with chips afteard and lots of evening activities. The Explorers were also active bothy nights. rnpS and a long weekend sailing on tr* wesl coast. Cubs raised £236.39 from their 2024 Christmas Post. which the Cubs decided to keep for Group funds. The Scout Group also held Or fund raiser, a lIldh in December 2024 raising £2,430. Financial Review Our previous main Source of incorm. fees. has been supplemented with one fvndraising event duriThJ 2024, plus the addition of donations and grants {i.e. from Leaders. employers. tTusts, etc). The donations and grants increased signfficantly during 2024 10 £5.950. allowing capilal expenditure (and Group adminislration costs), prirnarity on camping equipment, to increase from £1,819 to £4,776. Fee8 were retained at the sarne level as they had been during 2023. The restricted fund stands at £1,042 made up of £504 from the Torphins Communty Building Project {for the purchase of a gas storage cage. oil drums and construction poles) as £214 was spent on pioneering poles. £0 from Bread of Life (for the purchase of new tents) as £1,815 was spent on camping equipment. arml £538 for Garden Project (to be spent on the garden behind Leamey Hall). Gift Aid for 2020, 2021. 2022. 2023 and 2024 are all outstanding. A request was made to HMRC al the start of the year for login details to submit these claims but no details were received after 5 months. so needs to be followed up before the end of 2025. Total income for the year was £31.535. with total expenditure of £19,402 making net surplus the year of £12.133. Of this, fundraising and administration accounts combined account for a surplus of £3.196. the Scout Section accounts for a surplus of £3,397, Cubs a surplus of £2.298, Beavers a sUlUS of £1.447 and Explorers a surplus of £1.796. It should be noted that Explorer sufplus is primarity due to an issue wrth the GoC8rdless account not being verIfd and therefore not paying the income collected by this means into the bank account prior to 2024. This was Page 2
subsequently resolved with all arnounts being reiVed into the bank ac£ount early in 2024. The 2023 deficAt for the Explorern was £1.(2. Costs such as hall hire. OSM subscripb.ons and Gocardless fees are accounted for as a Group as opposed to beir asSned to individual Sections for ease of accounling. Reserves Policy Ck)sing reseNes on fvnds have increased this year to £21,498. These funds are required to cover the workn'ng capital for the group. for purchase and maintenance of equiwnent. leader training and to lund activits not o)vered by annual subscriptions, although due to Snfficant grants. fundraising and delayed fees paid by the Explorer and not r8C8ival into the bank accoun( this amount is likety huher than artually required. It is the intents'on the committee that each section continues to charge fees which are sufficient to Gover its own running r&)sts. At te AGM in June 2025, it was greed that each Seclions could at a defi(at wng forward. onty charging addthnal fees for camps not general activities. roved by the trust888 on 241h June 2025 and sned on their behalf by hair. Chair Page 3
I ndependent Examiner's Report For the Year Ended 31 Dember 2024 Independenl Examiners Report to the Trustees of 1st Torphirts So)ut Group I report on the financial slatements of the charity for the year ervjed 31 December 2024, which are set out on pages 5 10 9. Respective Responsibilities of TrUStS and Examiner The chanty's trustees are responsible for the pParatIOn of the accounts in accordance wtth the temis of the Charities and Trustee Investment {Scolland) 2005 Acl and the Charitiès Accxjunts (Scotland) Regulations 2006. The charity trustees Consider Ihat the audit requirement of Regulation 10(1) (d) of the Accounts Regulallons does not appty. ft Is my respMslblllty to examlne tf accounts as required urKler section 44(1) (c) of ts Ac and to state wtthr particular matters have com8 to my attenlion. Basis of Independent Examiner's Statement My examination is carrwl (xrt in accordance with Regulation 11 of ts Charities Accounts {Scotland) Regulations 20(. An 8xamination includes a revi8w of the accounting records kept by the Charty and a comparison of the accounts presented wrth those reo)rds. It also includes consideration of any unusual items 01 disclosures in the accounts and seeks explanations from the truStS corttming any such matters. The prOrureS ulertaken do nol provide all eviden that would be required in an audit and, consequenty. I do not eypress an audit opinion on the accounts. Independent Examinerfs Statement In the courde of my exanxnation, rK> matter h88 come to my attention which gNes me reasonable cau8e to believe that in any material r88pect the requirements: to keep accnting rec(xds in accordance wilh section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations. and to prepare accounts whKh acc¥rd with the accounb'ng records and comply with RegulatDn 9 of the 2006 Accounts Regulats'ons have not been meL or to which, in my opinion, attenlion SUkj be drawn in order to enable a proper understsnding of the accounts to be reach. Date. Page 4
14.7¥ 11.6051 4517 110 1.447 {591) IZ.133 21 2.M2
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145 Is) 2.gBI (1.024) 1.274 112741 Tothl F•oB 150 i>J 111J) JT) # 111r2 12.133 * 31t12rL2 21.4 21.42•
1st TORPHINS scol GROUP- ANNUAL AccouKrs RECEIPTS AND PAYIIEPnS Accoupif IDr th• year •ndod 31 Dec¢mbor 2024 2023 REGEIPTS DraIlor Fundra1 12x8 8,867 12.228 8.eA87 5209 31 PAY*IITS Cost of FwwJrni&ng 2.$49 15.WS 412 9,897 15.9 NOTES TO ThE AccouKrs
NOTES TO THE ACCOUNTS {conlknued) 8P 1.078 1.078 2T2 2T2 Fundrnhk¥ RK•iw 4210 4210 Cubs Chiislmas P1 3.872 3.1C 1.521 2274 3.8r2 3.11 1.521 2274 Camp F8 Unifonn and Bajges 4.416 174 4.416 174 Totsl 641 216 641 216