Western Desert Recce Group Troop 'B' (WDRG) Receipts & Payments Accounts 1 April 2024- 31 March 2025
Weslern Dejert Recce Group TThP 'B' (WDRG), SCJO, Scottlsh Charlty No: (SC041486) Recelpts & Payments Stsiement Accounts l Aprll 2024 10 31 Marckn 2025 Contents Trustee Report Receipts & Payments Statement Staternent of BalaD¢e8 Independent Eydminer's Notrs Organisational Details Comlaet Person: Western D&qert Recce Groups Troop 'B' (WDRG) 20 Crawford Street Gl&sg G116 Ba•k Virgin Money 326 By$ Road Glasgow G12 8AN IDdepeDde*t Examiner'i Detai Jobn AlerSOn McKechnie 38 Glasgolv Road Bailliuton Glasgow G69 6JX
APPENDIX 1 Per start date D•y._ Morfh Perth end date . . Day Month ,, Year oscr,-i-, i. Year To 31 IAar 1 1125 Office of the Scottish Charity Regulator Reference and administration detall8•1111 Charity n•m• . The Westem Desert Recce Group SCIO Other names charAy Is known ,, )RG Registered Larity number Charity's principal addrnss SG041486 (SGIO) P05tcode Nama of tho eharty trustees on date of apwoval of Trnstees. Annual Report Name of person (or body) eiititled to appoint trustee (rf any)_. Office Irf any) Dates acted rf not for whole year Chairnian trreasurer Secretary Committee member I Presently away from post I Committee member Vice ChairlAsst Treas Committee Mnber Committee Memtr Volunteer Volunteer 10 Volunteer 11 Volunteer 12 13 14., 15 17 18 19
APPENDIX 1 Namu of all oth•rcharity tr118teo8 durlng th• p•rfod.11 any. (for oxarnple, those vlho roslgned part way through th• financial p•rl¢xl) Name Dates acted I not for vthole year Typ• of govemoftg document i The Trust was set up by nd was recognised l as a Scottish charity with e . rotn e Trust is administered n ac£ordance wth the terms of the Constitution. The Fen(xl coyered by this report is the Second fvll year where we have teen workjng as a SCIO. Tn*t•• rncruitrn•rt appolntm•nt The tNsteeg were those appoiited on the e?tablishment of the trust and rewesent the minimum number required. Appointrnent and rernoval In accordance wrth the Constitution which requi$ that appointment approved by unanirnotss agreernent of the exists'ng trustees and removal of any trustee by the unanimous agreèment of the others Charftabl• purpos The purpose of the charity is to 8UPPKIrt other Scottish charilh)8 whose purp)$08 indude the relief of poverty. provIsn ol as&stance to those In need Ihrough age, i11-alth. disability. financial hardship Of Oiher isadvantage. provision of JUtation or th8 &iPPK)thffj of cornmLinity eveloprnent. Summary ol the maln actlvitl In r•latk•n to them obJ'•cl• Dunng the yew the chafity, a3 n pievious yea. caffle(l out, and attded. various ovenls with the sole purpK)se ol iaising funds for 8erYice8 charit• and 8uppryting our own veterans through woFct work. All INcomo. during the financial period. all work totalled £ 54.567 which wa8 used f(x developing tho project, was all passed onto the relevant charitses. thal ol Poppy Scot&rMJ. Other fundraising efforts wefe in 5UPPOrt to the ABF, Tho Soldier's Charty, vanous Reserve Units and community groups and similar chwities helping them raise funds under their •vn banners. The group alxj supported other charily events by providing vehKles and equint for various 19405 fundraiseT dances, F¢xces Days and vetems events across Scctlano. All of this was Voltsry arvj 'in kind.
APPENDIX 1 A¢hièvements and performance Summary of the main achievements of During the year the charity paid out funds totalling £203.135 which was the charity during the financial period I mainly in grants to open up a community and museum asset. and working .4 to assist those in need, provide education or help develop their local | community. ! The Chanty continues to build on it's foundations to enable them to run ! their own events in 202412025 and has continued to actively seek funding i as previous years. During this period the group took over a Community i Asset Transfer on 1Si July 2024. This allows us to grow vastly and use the j tocation as a hub and continue to allow veterans and groups to visit us as well. We still plan to display our equipment and various exhibits in a working museum type premises with the aim of providing work for people in the community. and to actively engage community groups interested in heritage and restoration, this has progressed well during this curret year. During the penod our main focus was on restoration and rebuilding of the future asset. This will contsnue into and well beyond 2024 and for approxirnately 5 years.. Likewise, we have supported many other events run by community and special interest groups. part of our ongoing strategy conts'nues to strive with the provision of job opportunities within our group and to set up and implement the new Qualification in Vintage Vehicle Restoration which we hope to roll out in Scotland after linking up with a local Further Education establishment. This reporting year remained same as previous year, continuing in consolidation and strengthening our base. Our current project work will enable us to deliver and display new heritage and educathonal resources to a Wer audience. The vast majority of our i income was in form of grants to enable us to restore and rebuild a previously neglected Territorial Army ntre and used to enable this. FInCl* reli Brief statement of the charity's policy on reserves The chanty operates on such small funds and with only voluntary efftirt of Trustees and members. It has no reseprfes at this time. Should it bring in further significant grant funds and 9enerated income it shall endeavour to maintain reserves to fund 3 months of activity plus any liability it may incur for redundancy, should rt have paid employees. The Chanty has some assets by way of Capital Equipment to allow them to run some of their displays although tt is of a small monetary amount. this is negligible as it's worth is more to enhance their displays and for storage provision.. Total Income - £206.312 and Expenditure ~ £203.135 Detsils of any deficit There are no deficits due to rnonies raised and given to other charities. All work undertaken Is volunlary with expenses borne by member donations to the group, likewise monies obtained for project work in turn goes towards our supporting of other charities and their events There Is no deficrt and we are now carrying forward £ 3,177 into next period. Donated facilities and service8 (If any) At present we hold little funds in bank as all of our activities in the financial year were to raise for others and restoration work. At present any wotk or parts required by ourselves is bome by the individual and donated to whatever project requires it and is totally voluntary and outside our own accounkn'ng system. We continue to use our cheouing bank account solely to allow intemal transacts.ons and raise funds for our own administration. We have secured some funding lo repair our CAT Asset once we move in. The Building itself will become a major asset in the future once we formalty restore and open it for use. at the moment it is a building site
APPENDIX 1 Othor optlonal information This is our fourteenth year being estabfistred as a Charty. and our fifteenth as a group. We cA)ntinue to build up our group. assets. events and activitie3. having now rnove(l into new premises for the purpose of opening a working museum. empbying and training others, workin9 Wlthin the cornmunity and to raise arenesS and edUcatn of others. We have activety streThJthened links wh a local regeneration group with view to applying for more grants anrj funds. W8 hav8 also taken over a Corrmunity Asset transfer and formally tC)ok it over on 111 July 2024. We continue to attend events and raise rnonEs for other services eharits'es. when tima rMitS. and to support other like-minded groupg who 8re all working simlar aims and objecb'ves. We presently volunteer our seniices, experbse, vehicles and equipment to fvrther our alr and. although nol accounted for monetarily. It is nècessary work in SUPPDrt of our other obiectives herd within our charitable staius. More over we are currently working on new projects to launch new fundraising events in 202412025 and beyond. with not only W2 and hentage projects but to raise awareness of desert travel and exploraion between these wars. We also wetome veterans and Ictal community members in for regular meets. At present we are currently developiffj front education resources for luture work. Statement of Responsibilities of Member4 The committee members are responsible for tl preparation of the accounts for each financial year lch gives us a true and frair review of the stste of affairs at the end of Ihe year and of its results for that pd. In preparing those accounts the nMberS are required to: Select 8Urtable accounting policies and then apply thern consistently. Make Judgements and estimates that ae reasonable and prudent. State whether applicable auntsng standards have been fdlowed. Prepare the accounts on the goiThJ COfrEm basis unless it is inappropriate to assume that the scheme will (x)ntinue. The committee members are responsible foi keeping proper accounb'ng records whlch disclose wlth reasonable accuracy at any ts'me the financial posits'on of PfOFCt and which will enable them to comply with accountsng procedures of the Law Refcxm (Miscellaneou8 Provisions) (Scotland) act 1990 and The Charities Accounts (Scotland) RegulatTrons 1992. As a Scottish Charty th must also comply with the applicable tems and provision3 of the Charrties & Trustee Investtrnnt (scotldI Act 2005. and the Charities Accounts (Scotland) Regulations 20C6. They are restx)nsible fDr safeguarding the assets of the organisation and 1k•.ne for takin9 reasonable steps for the prevention and detectK>n of fraud or other irregularities. We are ncyw working fully as 2 SCIO and •ndg.avour to conb'nue to knk forward to Ihe further challenges and Opt>Drtun.es this may bring us. Th0 trustses dKlare that they have approved the trustee•. report abov•. Signed on behalf of the chavlty's trusteeg Slgnatur•(s Full name(8 Position (e.g. Chalrl Chair l TrGUrer Vic8 ChaiflAssl Tceasurer Dat• 30 December 2025
R•colpts & Payments Account stst•m•Trt 1 Aprll 2023 to 31 Mmrch 2024 R•c•lpty C#h Inc•)m• GrnnU8l R•nfr•shlr• CounclVS.GJother Gov•rnmént A9•ncl•s & fu1•r¥ Don•tkns FundrnlsSng MernbefS Donadons & Sundry othèr Incon Total 2024125 2023124 2022123 6693 125CMXI 6590 7628 27604 6610 2763 iiooo 54567 1266 13341 7179 2179 30327 73353 206312 Rw Veh4Gk Parts. R¢pairJ and T••iev•als atatlon•ry. prlntlng, publlcallon & Book8 Fuol 9223 66700 11800 29 15737 1505 146 819 363 tk)natlons EPIFIPoppy Appeal Poppy Scotland Tr1 & Subs 2630 5147 1059 337 1536 1763 290 140 DVLA & cth•r trx rrc and crnwnicailon• Sundry Postage & Cafrlage Equipiiwrt 307 262 53 30 265 251 2770 1810 31384 45 Idarkatsng & PThNitJons Cash PurclM•s Inc Tralning Board IK. Inc Ln Repaym•nts i(x) 117182 3736 1184 2532 1559 Bank Charg Tr)tsl 203135 51261 3(K)12 3177 3306 jis 02J0911025 1011111025
W•st•m D•••rtR•cc• (WLRG) Slat•m•nt of y•Ar 1 Aprl 2•23 to 31 IA•v¢h 2024 20225 202>24 2022.23 oping Bal 1 Iprm 2024 SUry1(0&fiC1È)Ior y••r C•sh In hnd atBank JI IAwch 2026 2183 3XTI 370 330G 3676 55 315 $360 370 Flx•d As•t Tanglbl• A••th 411 731 C•¥h In hand atBank $360 76 370 5667 Z4 iioi Creditors amourrt5 failing dvewithin l year Creditor5 amounts hilin8 duo mor than l yr Ilet Iwblities 104 137 183 5563 918 3011212025 091202S
Independent Examiner's Notes on Western Desert Reece Group Troop 'B' (WDRG 'B') Receipts & Payments Statement l April 2024- 31 March 2025 Statement of Res onsibilities of Trn$tees & Indc cndcnt Examiner The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the Chariti¢s 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 attentiORL Basis of inde endent 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 th¢ 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 disclosur¢s in the accounts and seeks explanations from the trustecs concerning any such matters. The procedures undertaken do not provide all the evidcn¢e that would be required in an audit and, consequently, do not express an audit opinion on the accounts. Inde eDdent examlner's statement In the course of my examinatio no matter has come to my attention which gives me Te&sonable cause to believe that in any material respect the Tequirements: to keep accounting records in accordance with section 44(1) (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 mct, or 2. to which, in my opinion, attention should be drawn in order io enable a proper under8tanding of the account8 to be reached. Introduction The Western Dessert Recc¢ Cir()Iip 'fr()()p 'll' (Wl)RCJ 'B') is 11 small SL()Ilish ChI1ty (%C041486). In l.inanLial YLur Ir()m l April 2024 to 31 MarL"h ?025 it w&$ operating as a SCJO and 11.8 income was mude up trom ¥rdntsldonations, fundraising and the charitsblc aciiviliLb It provides. 'I'he group's total Income for the period was £206,312 and thcir Expenditure was £203,135 with a surplus of £ 3,177. They therefore carried forward £ 3,177 to year 2025126
which was at the bank. It should be noted that the majority of monies during the period was in the forni of funds aThl grants specifically ring-f¢nced for the rtstoration arxl refurbishment of the Cornmunity Asset building. currently undergoing a 5 y¢ar project to completion. I havc examined the anCIal records, pay-ins and expenditure of the group for the period and find them to correspond with their Re¢eipts and Paymcnts staiements for the year under consideration. With specific reference to this accounting period I should just like to slate that after examination of thc group'5 finanLial I have no specific recommendations to makc rcgarding the group's rnethods of recording or ounting ptactiL% as they all confom) to the statutory Tequirements for an organisatiL)n of its size and natt¢. Further no other issues of concern were raised in any pertinent matter with r¢gard to WDRQ 'B' accounis for this year. Notes l. No Trustee has received any remuneration dwing the period. 2. All assets for this year were a mixture of £ 3.177 in cash at the bank with a further £ 450 of fixed or tan8ible assets by the Troop collectively. After depreciation these were valued at £ 307. Thercforc the fujl net worth of the SCIO at close of the financial year was £ 3.484. 1ndend¢nt1Y Examined b Signed Independent Examiner .. 02109125 Signed on behalf of WDRG 'B' 02109125