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2024-07-31-accounts

19* Argyll (Lochgilphead) Scout Group

Annual Report and Accounts For the period 1 August 2023 to 31 July 2024

Charity Number SC040986

PQ. SCOLOF EL, AAA

19th Argyll (Lochgilphead) Scout Group independent Examiner’s Report For the period 1 August 2023 to 31 July 2024

Registered Charity SC040986

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Independent Examiner’s Report to the Trustees of 19th Argyll (Lochgilphead) Scout Group | report on the financial statements of the 19th Argyll (Lochgilphead) Scout Group (“the Group”) for the period 1 August 2023 to 31 July 2024

Respective Responsibilities of Trustees and Examiner

The Charity’s Trustees are responsible for the preparation of the accounts in accordance with the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The Charity 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 Regulation 11 of the Charities Accounts (Scotland) Regulations 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 explanation 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 do not express an audit opinion on the accounts.

Independent Examiner’s Statement

In the course of my examination, no matter has come to my attention:-

19th Argyll (Lochgilphead) Scout Group

Statement of Balances

|Bank Balance at01/08/23
|
t—(itis‘CSsSCSCiszY
ScoutsAccount
1402015| |---| |ScoutsAccount
| 10953.05| |Surplus/Deficit for
the
year
(from previous page
8626.80| |Er
in
Scouts Account
3385.33
Po
17596.67,
|
~~a~~| |TotalBankBalancesat31/07/24
20982.00|

Approved by the Scout Group Committee and signed on its behalf by

ee

19th Argyll (Lochgilphead) Scout Group Receipts & Payments Account For the period 1st August 2023 to 31st July 2024

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||||||||| |---|---|---|---|---|---|---|---| |Current|Previous|Previous|Previous|Previous| |01/08/23 to|01/08/22|to|—-01/08/21|to|01/08/20 to|01/08/19 to| |RECEIPTS|31/07/24|31/07/23|31/07/22.|31/07/21|31/07/20| |Donations|in|lieu|ot Subscriptions|0.00|0.00|780.00|2594.50| |Subscriptions - Explorers and Scouts|5235|4182.00|3022|0.00|2533| |Subscriptions|- Cubs Beavers and Squirrels|4766.00|3374.50|1952.50|0|1282| |Miscellaneous income|43.78|24.50|68.50|0|80| |Activity|/ Camps|9079.10|15602.93|4798.50|0|780,| |Donations & Grants|16177.41|1200.00|3200.00|5974.03|1934| |General Fundraising|2690.66|1299.68|0.00|17.34|2287.64| |Nepal|Refunds|via|District|3150.00| |Nepal|0.00|8617.44|0.00|0|0| |‘Gift Aid|0|673.05|0.00|0|0| |Bank Interest|148.52|45.78|0.74|0.79|2.04| |Go Cardless fees|-664.76|-598.80| |Total Receipts|40625.71|34421.08|13822.24.|8506.66|8890.65| |PAYMENTS| |Uillean|7010.19| |Malaysia|0|0.00|0.00|1500| |Capitation fee|4482|3555.00|3154.00|1421.00|2730| |Activities & events|302.13|1420.61|5279.37|0.00|1114.05| |Camps|10920.53|16807.90|0.00|0.00|1196.59| |Equipment (See also Misc Costs)|2344.48|322.99|0.00|87.47| |Uniform & badges|896.48|1459.18|1499.53|8.31|1912.23| |Hall hire|1226.25|1119.00|737.80|0.00|966| |Nepal|3150|9500.00|0.00|0.00|0| |Miscellaneous|costs|1605.15|979.56|481.35|1346.89|762.94| |Donations|0|30.00|0.00|0.00|0| |Training|61.7|400.00|520.00|0.00|75| |Total Payments|31998.91|35271.25|11|995.047|2,776.20|10,044.25| |Surplus/(Deficit) for year|8626.8|-850.17|1827.20|5810.46|-1445.60|

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19th Argyll (Lochgilphead) Scout Group

Trustees Annual Report

For the period 1st August 2023 to 31st July 2024

The Trustees have pleasure in presenting their report together with the financial statements and the independent examiner's report for the period ended 31st July 2024

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Charity Name 19th Argyll (Lochgilphead) Scout Group
Other names the charity is known by None
Registered Charity Number SCO40986
--; this:
Constitution The Scout Group constitution was adapted from the Scout Association POR constitution and approved by the Scout
Group Committee on 25 August 2015.To comply with new guidance from the Scout Association the group will adopt an updated constitution
and a new governance structure at the 2024 AGM.
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Trustee recruitment and appointment Since 25 August 2015 the full Scout Group Committee have been the charity trustees. This will change in August 2024 to comply with Scout Association POR and a new Trustee Board will be appointed to oversee governance. The day to day management of the Group will be undertaken by a committee appointed by the Group Scout Council

Charitable purposes and main activities The purpose of the Scout Association is to promote the development of young people in achieving their full physical, social and spiritual potential

Achievements and Activities in the 2023/24 academic year. Prudent budgeting and generous donations from parents during the Covid pandemic had enabled the Group to avoid increasing subscriptions for a number of years at a time of financial pressure for many families so the numbers of young people engaging in Scouting activities continued to increase. A small increase in subscriptions in 2023 enabled the group to end the year in a strong financial position. Numbers of members in the Group continue to grow.

One of the highlights of the year was the completion of the purchase of the land at Uillean. Work has already begun on clearing the land and a change of use planning application has been submitted to enable an old building on the site to be used for storage. The next milestone will be the installation of composting toilets so camping can go ahead on the site without the additional cost of hiring in welfare facilities. A generous donation from a supporter has been received and other grant applications are being submitted.

Each of the sections had another exciting year and we are very grateful to all the volunteers who made this possible —

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Policy on reserves An informal reserve of £3000 was originally agreed by the committee on 25 August 2015 and remains unchanged after review. This ensures the Group will always have sufficient funds to pay the annual capitation fees and insurance. The Group has no other mandatory outgoings.

Details of any surplus

The surplus generated this financial year reflects the funds earmarked for a planned trip to Lochgoilhead Outdoor Centre later this year, funds held in reserves for developing Uillean and advance payments for camps where expenses have not yet been incurred. All these monies together with the £3000 reserve referred to above are ringfenced in a separate interest earning account. Operating expenses for the group are all covered form the general account.

Donated facilities and services Around 100 young people benefitted from outdoor activities. These were facilitated by Scout Leaders assisted by parents and committee members.

All leaders, committee members and parents are volunteers.

Approved by the Trustees on 27 August 2024 and signed on their behalf by

Treasurer