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 Tn*tee•
All of ts Scout Grow)'s Trustees are appowrted or reapwinted at our Annual
General M*tiTrJ. which is normalty hekl bet￿n April and June each yeai. The
Trustees rel￿Ned 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 n￿h1 hill walk with chips afte￿ard 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 sU￿lUS 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 verIf￿d 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 re￿iVed 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￿ asS￿ned 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 S￿nfficant 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 t￿e 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 s￿ned on their behalf by
hair.
Chair
Page 3

I ndependent Examiner's Report For the Year Ended 31 De￿mber 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 TrUSt￿S and Examiner
The chanty's trustees are responsible for the p￿ParatIOn 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 truSt￿S corttming any such
matters. The prOr￿ureS u￿lertaken 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 acc￿nting 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 S￿Ukj 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

Td
¢41
213
12131
1.$2t
1.815
11.$211
11.8151
1.074
11.OT4}
• F¥**•J
150
{1601
{1241
12251
181
732>
1.OT2
1207
412
412
17
751
191
NW
145
13361
510
T•)
13751
1,575
11.080}
7•
221
(174}
(124}
19$1
{i.S351
{31n
124
19$1
12Y
1254
(1.35)]
317
T(

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
Dr￿aIlor
Fundra￿1￿
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 P￿1
3.872
3.1C
1.521
2274
3.8r2
3.11
1.521
2274
Camp F￿8
Unifonn and Bajges
4.416
174
4.416
174
Totsl
641
216
641
216