## **Leysmill (31st Angus) Scout Group**
## **Charity No SC042483**
## **Annual Report & Financial Statements**
## **for the**
**Year ended 31 March 2026**
## **Leysmill (31st Angus) 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 Leysmill (31st Angus) Scout Group and it may be contacted at Scout Hut, Leysmill, Angus, DD11 4RR
## **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 SC042483
The purpose of Scouting is to actively engage and support young people in their personal development, empowering them to make a positive contribution to society.
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**|ALL members of the Group Executive Committee|ALL members of the Group Executive Committee||
|---|---|---|---|
|||Name -||
||Chair|Simon Gallon||
||Secretary|Claire Cruickshank||
||Treasurer|Graeme Boyd||
||Former treasurer|Emma Pollard|until September 2025|
||Group Scout Leader Volunteer|Alexander Webster||
||Scout Leader Volunteer|Nicholas Maxton||
||Cub Volunteer|David Webster||
||Beaver Leader Volunteer|Claire Boyd||
Trustees are recruited and appointed in accordance with the Policy, Organisation & Rules ("POR") of the Scout Association.
## **Activities & Achievements**
During the year the Scout Troop has continued to deliver the Scout Programme for the benefit of the young people in and around Leysmill and Friockheim. Our numbers are usually eight or so scouts with one Leader and two Assistant Leaders. Our aim is for every scout to achieve their Chief Scout’s Gold Award by the time they leave. We concentrate on ‘battery-free’ activities so we use map and compass, cook on wood fires, learn knots and lashings for pioneering and get outside as much as we can. The Troop has attended national, district and local camps this year. In Cubs, the membership has averaged 9 children. Focus this year has been on badges to safety and entertainer badges as well as Emergency Aid 2. Some Cubs attended and enjoyed Cub Camp. Beavers have also achieved many badges with the Disability Badge being one of the major successes. This has allowed the Group to look at how the premises can be changed to be better at affording inclusion for all. Grants are now being applied for thanks to the Beavers work. They have also had their annual indoor camping experience.
## **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. Whilst reserves are currently at a VERY LOW level, it is planned to look at our electricity supplier, insurance and how to recruit more interest next year as well as to invest in making the hut more Eco-friendly and inclusive for all.
Approved by the Group Executive Committee and signed on its behalf by:Apr 16 2026 Apr 16 2026 We Cae Grace Boyd **Chairman** Date **Treasurer** Date
**Page 1**
## **Leysmill (31st Angus) Scout Group Independent Examiner's Report Year ended 31 March 2026**
## **Independent Examiner's Report to the Trustees of the Leysmill (31st Angus) Scout Group**
I report on the financial statements of the Leysmill (31st Angus) 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 2006 ("the Regulations"). The Group's Trustees consider that the audit requirement of Regulation 10(1)(d) 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 Regulations. An examination includes a review of the accounting records kept by the Group 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 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 Regulations, and
- (b) to prepare accounts which agree with the accounting records and comply with the Regulations
## **Signed (Type name)**
> **Name & Address of Independent Examiner** Alice Findlay
10 Hepburn Crescent, Arbroath DD11 5HP
~~pd~~ **Date** Apr 16 2026
**Page 2**
## **Leysmill (31st Angus) Scout Group Receipts & Payments Account Year ended 31 March 2026**
|**Note**|**2025-6**
2025|
|---|---|
|**RECEIPTS**
Voluntary Income
Subscriptions
**3**
Gift Aid
Donations
Fund-Raising Activites
**4**
Group Activities
Grants
Scout Programme Events
Investment Income
Bank Interest
**Total Receipts**
**PAYMENTS**
Membership Due
Cost of Fundraising
**5**
Group Activities
Programme Activities
Badges & Uniform
Leader Training
Scout Hall Costs
**6**
Equipment Purchase & Maintenance
**7**
Sundry Costs
**8**
Management & Administration Costs
**Total Payments**
**Surplus/(Deficit) for year**|**2,752.97**
**2,468.49**
**0.00**
**0.00**
**260.00**
**100.00**
**473.43**
**665.07**
**0.00**
**0.00**
**194.06**
**0.00**
**0.00**
**0.00**
**0.00**
**0.00**|
||**3,680.46**
**3,233.56**|
||**945.00**
**1,414.00**
**56.00**
**96.56**
**45.00**
**83.87**
**0.00**
**198.45**
**260.48**
**0.00**
**0.00**
**3,340.02**
**2,412.82**
**227.37**
**201.41**
**103.33**
**178.50**
**0.00**|
||**4,954.04**
**4,608.77**|
||**-1,273.58**
**-1,375.21**|
**Page 3**
## **Leysmill (31st Angus) Scout Group Statement of Balances Year ended 31 March 2026**
||**2026**|2025|
|---|---|---|
|**Cash & Bank Balances (Unrestricted)**|||
|Balance as at 01 April (1st day of new accounting period)|**2,703.39**|4,078.60|
|Surplus/(Deficit) for the year|**-1,273.58**|-1,375.21|
|Balance as at 31st March (last day of accounting period)|**1,429.81**|2,703.39|
|Bank Current Account|**1,429.81**|1,671.55|
|Bank Investment Account|**0.00**|0.00|
|Cash in Hand|**0.00**|1,031.84|
||**1,429.81**|**2,703.39**|
|**Other Assets**|||
|Gift Aid due from HM Revenue & Customs|**0.00**|0.00|
The Group owns the Scout Hut building in which they meet at the Village Green Leysmill by Arbroath. The land is held in favour of the Group under year lease agreement from Kinblethmont Estate by Arbroath.
The Group owns a quantity of camping and other sports equipment which has been acquired over a number of years. The insurance replacement value is £20000
## **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:-
**----- Start of picture text -----**
Chairman Treasurer
Date DateApr 16 2026 Apr 16 2026
**----- End of picture text -----**
**Page 4**
**Leysmill (31st Angus) Scout Group Notes to the Accounts Year ending 31st March 2026**
**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**
Beavers
Cubs
Scout Troop
Explorer Scouts
SHQ Rebate
sub total
Less Membership Dues
**4 Fund Raising Income**
BBQ
**5 Cost of Fund Raising**
BBQ
**6 Scout Hall Costs**
Rent
Heating & Lighting
Insurance
Repairs & Maintenance
**7 Equipment Costs**
Insurance
Beavers resource
Cubs Resource
Scouts Resources
Group Resources
Servicing & Repairs
**8 Sundry Costs**
OSM
Bank Charges
Florist (funeral of Trustee)|**1,068.00**
1,360.00
**882.01**
623.50
**802.96**
484.99
**0.00**
0.00
**0.00**
0.00|
|---|---|
||**2,752.97**
**2,468.49**
**945.00**
1,414.00|
||**1,807.97**
**1,054.49**|
||**473.43**
563.29|
||**473.43**
**563.29**|
||**56.00**
96.56|
||**56.00**
**96.56**|
||**0.00**
0.00
**1,246.35**
722.01
**1,710.04**
1,604.41
**383.63**
86.40|
||**3,340.02**
**2,412.82**|
||**0.00**
0.00
**116.24**
135.72
**40.00**
46.89
**26.95**
10.00
**44.18**
8.80
**0.00**
0.00|
||**227.37**
**201.41**|
||**103.33**
104.50
**0.00**
14.00
**0.00**
60.00|
||**103.33**
**178.50**|
**Page 5**