Western Desert Recce Group Troop 'B' (WDRG)
Receipts & Payments Accounts
1 April 2024- 31 March 2025

Weslern Dejert Recce Group TTh￿P '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 A￿lerSOn 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 L*arity 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 M￿nber
Committee Memt*r
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. provIs￿n 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
att￿ded. 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 equi￿nt for various 19405 fundraiseT dances,
F¢xces Days and vetems events across Scctlano. All of this was
Vol￿tsry 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 W￿er 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.
FI￿nCl* 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 edUcat￿n of
others. We have activety streThJthened links w*h 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 p￿￿d. In preparing those
accounts the n￿MberS are required to:
Select 8Urtable accounting policies and then apply thern consistently.
Make Judgements and estimates that ae reasonable and prudent.
State whether applicable a￿untsng 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 (scotl￿dI 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 Tr￿GUrer
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 & fu￿1•r¥
Don•tk*ns
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
Tr￿1 & 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 L￿n 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
202*25 202>24
2022.23
op￿ing 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 A*s•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 y￿r
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$tees & Indc
cndcnt Examiner
The charity's trustees are responsible for the preparation of the accounts in
accordance with the terms of the Charities and Trustee Investment (Scotland)
2005 Act and the Chariti¢s Accounts (Scotland) Regulations 2006. The charity
trustees consider that the audit requirement of Regulation 10(1) (d) of the
Accounts Regulations does not apply. It is my responsibility to examine the
accounts as required under section 44(1) (c) of the Act and to state whether
particular matters have come to my attentiORL
Basis of inde
endent examiner's statement
My examination is carried out in accordance with Regulation 11 of the
Charities Accounts (Scotland) Regulations 2006. An examination includes a
review of th¢ accounting records kept by the charity and a comparison of the
accounts presented with those records. It also includes consideration of any
unusual items or disclosur¢s in the accounts and seeks explanations from the
trustecs concerning any such matters. The procedures undertaken do not
provide all the evidcn¢e that would be required in an audit and, consequently,
do not express an audit opinion on the accounts.
Inde
eDdent examlner's statement
In the course of my examinatio￿ no matter has come to my attention
which gives me Te&sonable cause to believe that in any material respect
the Tequirements:
to keep accounting records in accordance with section 44(1) (a) of the 2005
Act and Regulation 4 of the 2006 Accounts Regulations, and
to prepare accounts which accord with the accounting records and comply
with Regulation 9 of the 2006 Accounts Regulations
have not been mct, or
2. to which, in my opinion, attention should be drawn in order io enable a
proper under8tanding of the account8 to be reached.
Introduction
The Western Dessert Recc¢ Cir()Iip 'fr()()p 'll' (Wl)RCJ 'B') is 11 small SL()Ilish
ChI￿1ty (%C041486). In l.inanLial YLur Ir()m l April 2024 to 31 MarL"h ?025 it
w&$ 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.
1nde￿nd¢nt1Y Examined b
Signed Independent Examiner ..
02109125
Signed on behalf of WDRG 'B'
02109125