## **12th West Lothian Scout Group**
## **Annual Report & Financial Statements**
## **for the**
**Year ended 31 March 2026**
**Charity No SC040040**
**12th West Lothian Scout Group Trustees Annual Report Year ended 31 March 2026**
The Executive Committee have pleasure in presenting their report together with the financial statements and the independent examiner's report for the year ended 31 March 2026
## **Name & Address**
The Group's Name is the 12th West Lothian Scout Group and it may be contacted at 28, Birrell Gardens, Livingston, EH54 9LF.
## **Constitution & Purpose**
The Scout Group is constituted in terms of the Rules of The Scout Association, which is a charitable body incorporated by Royal Charter. The Group is a registered Scottish Charity - No SC040040
The purpose of the Scout Association is to promote the development of young people in achieving their full physical, intellectual, social and spiritual potentials, as individuals, as responsible citizens and as members of their local, national and international communities. The method of achieving the aim of the Association is by providing an enjoyable and attractive scheme of progressive training, based on the Scout Promise and Law and guided by adult leadership.
|**Trustees**|**Position**|**Date of Appointment**|
|---|---|---|
|James Macaulay|Chairman|14/07/2023|
|Emma Henderson|Secretary|12/01/2018|
|Evelyn Dick|Treasurer|04/08/2019|
|Neil Rowland|Group Lead Volunteer|01/01/2016|
|Mike Glover|Cub Scout Leader|06/05/2021|
Trustees are recruited and appointed in accordance with the Policy, Organisation & Rules ("POR") of the Scout Association.
## **Activities & Achievements**
During the year the Group has continued to deliver the Scout Programme for the benefit of the young people in 31st West Lothian Scout Group which included badge work, camping, hiking and fund raising activities.
## **Reserves Policy**
The Trustees believe that around three months of annual expenditure is an appropriate level of reserves in order to cover the timing differences between receipts & payments and to allow for any unexpected items of expenditure on the Scout Hall .
Approved by the Group Executive Committee and signed on its behalf by:-
|**Evelyn Dick**|||
|---|---|---|
|**Group Treasurer**|Dated|07/04/2026|
**Page 1**
**12th West Lothian Scout Group Independent Examiner's Report Year ended 31 March 2026**
## **Independent Examiner's Report to the Trustees of the 12th West Lothian Scout Group.**
I report on the financial statements of the 12th West Lothian Scout Group ("the Group") for the year ended 31 March 2026 which are set out on pages 3 to 5.
## **Respective responsibilities of Trustees and Examiner**
The Group's Trustees are responsible for the preparation of the accounts in accordance with the Charities and Trustee Investment (Scotland) Act 2005 ("the Act") and the Charities Accounts (Scotland) Regulations 2008 ("the Regulations"). The Group's Trustees consider that the audit requirement of Regulation 10(1)(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 Examiner's Statement**
My examination is carried out in accordance with the Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the Group and a comparison of the accounts presented with the 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 connection with my examination, no matter has come to my attention:-
- (1) which gives me reasonable cause to believe that in any material respect, the requirements
- (a) to keep accounting records in accordance with the Act and the Regulations, and
- (b) to prepare accounts which agree with the accounting records and comply with the 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.
## **Jean Irvine**
**Page 2**
**12th West Lothian Scout Group Receipts & Payments Account Year ended 31 March 2026**
|**Note**|**2026**
2025|
|---|---|
|**RECEIPTS**
Voluntary Income
Subscriptions
**3**
Gift Aid
Donations
Fund-Raising Activites
**4**
Group Activities
Grants
Programme
Camps & Events
Investment Income
Bank Interest
Other income
Miscellaneous Sales
Other General Income
**Total Receipts**
**PAYMENTS**
Cost of Fundraising
**5**
Group Activities
Camps & Events
Books, Badges & Materials etc.
Leader Training
Scout Hall Costs
**6**
Membership Subsciptions
**3**
Administration Costs
**7**
**Total Payments**
**Surplus/(Deficit) for year**|**7,886.00**
8,697.00
**1,911.88**
1,273.92
**97.56**
-
**102.16**
48.84
**-**
200.00
**-**
3,817.00
**4,045.22**
**34.18**
25.95
**-**
-
**-**
-|
||**14,077.00**
14,062.71|
||**-**
-
**4,049.61**
3,920.72
**2,186.47**
1,027.54
**-**
-
**2,272.27**
2,208.47
**3,038.50**
3,019.50
**1,274.18**
1,500.78|
||**12,821.03**
11,677.01|
||**1,255.97**
2,385.70|
**Page 3**
**12th West Lothian Scout Group Notes to the Accounts**
|||**2026**|2025|
|---|---|---|---|
|**1**|**Funds**|||
||The Group maintains a single undesignated general fund for all its financial|||
||transactions.|||
|**2**|**Trustees Remuneration & Expenses**|||
||The Trustees did not receive any remuneration during the year|||
|||**-**|-|
|**3**|**Subscription Income**|||
||Membership Fees|**7,886.00**|8,697.00|
||Less Membership Dues|**3,038.50**|3,019.50|
|||**4,847.50**|5,677.50|
|**4**|**Fund Raising Income**|||
||Fundraising|**102.16**|48.84|
|||**102.16**|48.84|
|**5**|**Cost of Fund Raising**|||
|||**-**|-|
|||**-**|-|
|**6**|**Scout Hall Hire Costs**|||
||School Lets|**2,272.27**|2,208.47|
|||**2,272.27**|2,208.47|
|**7**|**Management & Administration Costs**|||
||Insurance Payments|**-**|474.69|
||Storage Lockup Costs|**540.00**|518.40|
||Go Cardless Fee|**423.02**|433.33|
||Miscellaneous|**311.16**|74.36|
|||**1,274.18**|1,500.78|
**Page 5**
**12th West Lothian Scout Group Statement of Balances Year ended 31 March 2026**
||**2026**
2025|
|---|---|
|**Cash & Bank Balances (Unrestricted)**
Balance as at 31/03/2025
Surplus/(Deficit) for the year
Balance as at 31/03/2025
Bank Current Account
Bank Investment Account
Cash in Hand
**Other Assets**
Gift Aid due from HM Revenue & Customs|**9,275.41**
6,889.71
**1,255.97**
2,385.70|
||**10,531.38**
9,275.41|
||**5,471.25**
**4,249.46**
**5,060.13**
**5,025.95**
**-**
-|
||**10,531.38**
9,275.41|
||**-**
-|
The Group owns a quantity of camping and other sports equipment which has been acquired over a number of years.
## **Liabilities**
The Group has no other material liabilities or obligations.
The Notes on Page 5 form an integral part of these Accounts.
Approved by the Group Executive Committee and signed on its behalf by:-
**Evelyn Dick Group Treasurer**
## **Dated: 7 April 2026**
**Page 4**