Pentland District Scout Council Financial Ststements for the year ended 31st March 202S Scottish Charity No: SC042122 Pentland Dlstrlct Scout Councll Independent Examinorfs Report Year ended 31 March, 2025 Independent Examlnefs Report to the Trustees of the Pentland Dlstrld scout Councll I report on Ihe finanoal siaiemenls of the Penljand Distna Sc£Jul Counal for trie year ended 31 March. 2025 which are set out on p8ges 3 and 4. Re3pectlv• rnspon81bllltles of Trustees and Examlner The Distnct s Trustees are ￿s[￿n￿bIe for the preparydtjon of the accounts in aCCL)rdan￿ with the Chanlies and Trustee In¥eslmenl {S￿lIand} Ad 2￿5 {-the Acl-l and Ihe Chantses Accounts ISc£Jtiandl Regulations l-the Regulatscx)s"l. The Distnct"s Twslees ￿nSider thai the audit requirernenl of Regulatson 10111 (dl does not apply It is my ￿sponSibl11tY to examine the accoun as required under Section 44111 Id) the ACJ and to state ￿ether particular matters have (xmie lo attentson. Basls of Independenl Examlnefs Statsment My examination Is c2med cojt In aC￿rdan￿ with the RegUlat￿)nS. An exanination indudes a re of the ac£ounting records kept by the Distncl and a c(ffipanson of the accounis presented with th reurds 11 also Indudes consideration of any unusual Items or disdosures In the accounts. and explanations trom the Trustees conc£ming any such matters The procedures undertaken do nol provide all the 8￿den￿ that would be required In an audit and, ￿nSequently, I do not exp￿$$ an audrt opinion on the view given by the accounts. ks Independènt Examlnef s Report In connection with my examinabon, no matter has come 10 my attenbon"_ 11) which gives rne reasonable cause lo believe thai in any material respect. Ihe requirements {al lo keep ac￿UntIng records In aCc￿dan￿ with Ihe Regulations, and Ibl lo prepa￿ accounts which ag￿e with the a£D)untsng records an(1 CLYnply wrth Regulations ha￿ not been met. or 121 to which. In my opinion. attenti￿ should be drawn in order lo enatAe a proper ndrfsiaii¢ing of ire accounts to be reached. 15 August 2025 Pentland Dlstrlct Scout Councll Financlal Statements for the year ended 31" March, 2025 Receipts and Payments Receipts Subscnpi￿ns Grants Donations Income from bank Investments Gross receipts from other chantable activibes Total receipts 2025 2024 86 640 7.582 546 134 79.6 450 3.610 105 141,746 124, Payments Payments relabng dI￿￿1Y 10 charrtable activrties 132 280 Grants and donations Administration ￿StS 141.134 Total Payments Surplus(defklt) of Recelpts over Payments 33,989 6,795 118,4291 Statement of 8alanco3 2025 2024 Opening Balanc•s as •t i•r April su￿1￿$(￿•1￿rt) of R•c•ipts ov•r Expenditurn $8,726 75,155 63,621 D181nct Exoculive - Tre8swerfs Account Oistncl Executive - Sawngs Account Dislnct Badge Account Dislnct Scout Adiwlies Dislncl DOE Support Scout Network Young Leaders Explorer SL7>Ut Unit Edge Explorer Scout Unrt Idlire Explorer Scout Unrt Dèpevak Explorer Scout Unrt Bore Siane Explorer Scnut Unrt Tormain Explorer Sthul Unrt Tower Explorer Scoul Unit Castle Explor8r Scout Unil 26.186 10 762 10 1778 25.634 10.664 10 1.856 3,550 172 172 265 2168 6.075 896 7.385 3.643 552 2.334 6,238 896 2.079 2.703 590 Closlng Balances as •t 31" Ma￿h 63,621 56,726 ViZ~ The finance statements of pages 3 2nd 4 iyere app-ovpd by trte Dislnct Tnist￿. Board on 1? ALI 2025 and &gned on behatl of thp Chaimian tist Treasurer Posth)n Pentland Dlstrict Scout Council Financial Statements for the year ended 31•t March. 2025 Notes to the Accounts Trustee Remuneration No Trustees received any remuneralion dunng the year. Trustee Expenses No Trnsiees were provided with expenses, other than reimbursem8nl of expenditure In￿rred Other information All funds held are fully unrestricted Analysls of Recèlpts and Payments 2026 2024 Gross R•c•lpt8 from oth•r ¢harltable actlvltles Badges Income Ovefseas Expediti￿5 Activities & Camps - Distncl and Sections Sale of Equipment Duke of Edinburgh's Award Sundry Income- Gift Aid etc 141 136 39,527 36.615 1,160 2,319 1 787 46.843 40.857 Payment8 felatlng dlrnctly to charftable actlvltle8 Overseas Expeditions Actiwlies & Camps - Oistnct and Sections Duk8 of Edinburgh's Award Training Expenses Cc's Expenses Badges expenditure AGM Expenses Subscnplions Scouting Resour￿S- Use of halls Equipment Unilomis Young Leaders Appointment Expenses 42,165 1,489 951 69.329 1.7 741 166 466 75908 1.945 6.826 1,528 436 330 65.708 1.489 132,280 141,134 Pentland District Scout Council Trustees Annual Report for the year ended 318t March. 2025 The Trustee Board has pleasufe in presenling their report. together with Ihe financAal statements for e year ended 31. March, 2025 Nan* & Address The name Is Penlland Dlsinct Scoul Council and rt may be contacted at 17 Bonningion. Kirknewton EH27 8BB Constttutlon & Purpo80 Tne Dislncl Counol Is conslituled In terms of the Rules of Ihe Scoul Associalion, which Is a thanta body incorporated by Royal Charter The Councjl Is a registered Scottish Chanty No SC042122 TheDislnct Trust88 Board IS resp¢Jnsibl8 for overs8eing and supporting Scouting in South Wesl Edinburgh within geographical boundanes agreed between the Oistnct Scout Counal and South Ea Scotland Regional Scout Councjl 11 is an autonomous body. affiliated to Ihe Scout Assooalion and affairs are managed by the Distnct Tnjstee Board Tni8tee8 Chaimian Treasurer District Lead Volunteer Distnct YoLrth Lead Trustees are recnJiled and appo￿ted In accnnJancE wrth the Policy. Organisalion and Rules {PORI tre Scout Assocjaiion Actlvltles & Achlevements To SUPFQrt the Aims and Purpose of the ScoLrt Association. To contnbute lo the development of Young People In athiewng their full Physical. intellectual and spiritual potential as Individuals. as respon&ble atizens and members of Iheir lo￿1, nab.onal and inlernatlonal wmmunilies This year all groups have offered a full programme wth Many groups having waiting lists We have held Dislnct Events for all sections. Induding Cub and Scout Camps and our ever popular Brass Monkey , Our Duke of Edinburgh partiapants had another suc£essful year supporting 104 Individuals Ih 44 awards made In this penod Including 5 gold awards. Success has meant Inal we a￿ayS n8e new leaders and we have provided support and management ln respect ot the apwintment process lryJelher with training fox Adult Leaders in the El'slrict Res•rvo• The Trustees believe that arDund ￿Ve1Ve months of annual expendilure is an aiyropnate le*1 of reserves In order io ojver the timing drffèr8nc£s betsveen receipts and payments and to allow for any unexpected Items ¢X expenditure. In addibon. we hold fiJTrJs to supwl finanoalty parbopatsm In overseas expeditions by members of the ￿$In¢l. Approved by the Distncl Trnstee Board on 12 Augusl 2025 and signed on rts behaff by- hairrn￿ 11 rreasuru", th 9 Pentland (Ratho) Scout Group Financial Ststements for the Year ended 31" March 2025 Scottish Charlty No: SC047376 9" Penlland (Rathol Scout Group Independent Examlner's Report Ygar ended 31 st March 2025 Independent ExamSner's Report to tho Trustees ol the Pentland Dlstrlcl Scout Councll I report on the financial slatemenls of the 9" Pentland {Rathoi Scout Group for the year March, 2025 which are sèl out on pages 3 and 4 l¥t Respectlve rè8ponslbllttles ol Trustees and Examlner The Dislnct's Trustèès are responsible lor the preparation of the account5 In aC￿r￿an￿ with Charities and Trustee Investment {Scollandl Act 21)35 l-the Act") and Ihe Chantiés Accounts (Scollandl Regulations I'the RegLilalions"l The Oislrict's Trustees cnn51der that Ihe audil requirement of Regulation 1011 } {dl does not apply 11 Is my responsibility lo examine the axo as required under Section 4411) Idl the Act and lo state whether particular matters have come attention. nts Bas18 of Independ•nl ExanlneV8 Staternnl My examination Is camed out in 8Lx0rdan￿ with the Regulations. An examination Indud88 a f ol the 8¢x￿n￿n9 r&¢x)rds kept by the DislriGI and a comparison of the accounts presented with records It also Includes consideration of any unusual Items or disclosures in the accounts. and explanations from lh8 Trustees concerning any such matters The procedures undertaken do n provide all the awdencÈ that would be required In an audit and. ￿nSequently, I do nol express audit opinion on the view given by the 8ccounts. ew ose 8ks Independent Examlnerf• Report In connecbon with my examination. no matt8r h88 cnme lo my 8ttenlion . 111 which gives me reasonable CaLtS8 to believe that In any matenal respecl, the Tequirements 181 lo keep accounting records In ac£ordance with the Regulalion3. arKI Ibl lo prepare aC￿UnIS which agree with the accounting records and comply Regulations have not been mel. or 121 lo vknich, In my opinion. alt8nlion should be drawn in ord8r to enab18 a proper I'unls to be reached. hlhe ? September 2025 9th Pentland {Ratho) Scout Group Financial Ststement8 for the period ended 31 March. 2026 Receipts and Payments 2025 Receipts Subscriptions Gfants Donations and ￿1)draISing actiwties Income frorn bank Investments Gross receipts from olher chantable activities st 2024 15.466 16.027 4.C69 7,890 22 780 35.474 Total r•ceipts 42,315 59,391 Payments Payments relating direclly lo cmantable activities 30,851 Grant5 and donations Administration [￿51S 69.892 645 Total Payments Surplusl(Deflcit) of Payments over Receipts 76 {11,185,. 10.819 22E Statement of Balances 2025 2024 Opening 8alances as at 1Ji April Su￿lusI(Deflcltj of Receipts over Expenditurn 64,694 66,879 65.613 64.694 Group Executsve- Treasurerfs Ac£ount - RBS Group Executive- Sawngs Ac£ount Group Executive- Treasurers Account - Bos Group Executive - Activities Account Scout Troop - Treasurerfs Account Scout Troop - Savings Account I Cub Pack- Cash in hand Cub Pack- Treasu￿￿$ Account Cub Pack- Savin9s A¢xounl Beaver Colony- Cash Irb hand Beaver Colony - Treasu￿15 Account Squirrel Drey - Treasurers Account 11,987 8.115 29.781 4079 3.418 209 11.7941 5151 1.210 33 2,932 392 6,424 8.115 29.834 1.910 1.391 209 11361 3.380 1.210 33 2.324 Closing 8alanceJ as at 31#t March 66,613 64.694 The finance statements of page5 3 and 4 were approved by the Group Executive on 25 September 2025 and signed on behalf of the Trustees b Chairpgrson Trustee P0511ion 9th Pentland (Ratho) Scout Group Financial Statements for the period ended 31•t March, 2025 Notes to the Accounts Trustee Remuneration No Trustees recEived any remuneration dunng the year Trustee Expenses No Trustees w8re Provided with expenses, other than reimbursement of expenditure InI￿rred Other information All funds held are lully unreslncted, with the exception of part of the bank balance within the Grou Savings Account for the Hall Development Fund account Analy81s of Receipts and Payments 2025 2024 Gro$1 Recèlpt8 Irom other charltsble actlvltles Actiwlies & Camps Overseas Expeditions Sundry Income Gift Aid elc 16.422 7.513 22.340 22.780 35.474 Paymentg relatlng dlre¢tly to ¢harltable actlvltles Overseas Expeailions Activities & Camps Badges. neckers elc Subscriptions Training Expenses Use of Halls Equipment 46 453 12,223 1,358 9512 20 16.413 1,236 9,944 400 326 69.892 30.851 9" Pontland IRatho) Scout Group Trustees Annual Report P•rlod •nded 31" March, 2025 The Execubve Committee has pleasure n presentsng their report, together with the finanoal statements for the year ended 31" Marth. 2025 Name & Address Thé name Is Ponlland Dislnct Scoul Counol Il may be contaded at 17 Bonningion. l