Ayrshire East District Scout Council
Annual Report & Financial Statements
for the
Year ended 31 March 2025
Charity No SC042761
Ayrshire East District Scout Council Trustees' Annual Report Year ended 31 March 2025
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 2025.
Name & Address
The District's name is the Ayrshire East District Scout Council and it may be contacted at
The postal address is: 22 Merrick Road Kilmarnock KA1 3TB (This is a Trustees home address)
Constitution & Purpose
The District is constituted in terms of the Rules of The Scout Association, which is a charitable body incorporated by Royal Charter.
The governing document of the district is entitled The Policy, Organisation & Rules of the Scout Association along with the Scottish Variations to these.
The District is a registered Scottish Charity - No SC042761
Scouting exists to actively engage and support young people in their personal development, empowering them to make a positive contribution to society.
Trustees
Trustees are recruited and appointed in accordance with the Policy, Organisation & Rules ("POR") of the Scout Association.
Review of Financial Year
The receipts and payments account at page 2 of the accounts shows a surplus of receipts over payments of £11,368 (2024: surplus £325). The surplus includes funds received on winding up of 29th Ayrshire Scout Group. The Trustees will use any remaining funds from the winding up of the 29th Ayrshire Scout Group to promote Scouting in Ayrshire. There would have been a deficit of £1,032 for the year had these funds not been received.
Reserves Policy
The Trustees believe that around two months of annual expenditure is an appropriate level of reserves in order to cover the timing differences between receipts and payments and to allow for any unexpected items of expenditure.
Trustees Responsibilities
The trustees are required to act in accordance with the constitution and within the framework of the relevant charity legislation. They are responsible for keeping proper accounting records, which disclose with reasonable accuracy at any time the charity's financial position, and to enable them to ensure that the accounts comply with the applicable requirements of the following:
-
Charities and Trustee Investment (Scotland) Act 2005
-
Charities Accounts (Scotland) Regulations 2006 (as amended)
The trustees have the responsibility for taking reasonable steps to safeguard the assets of the charity and to prevent and detect fraud and other irregularities.
Approved by the District Trustee Board on 02/09/2025 and signed on its behalf by :-
Page 2 of 6
Ayrshire East District Scout Council Independent Examiner's Report Year ended 31 March 2025
Independent Examiner's Report to the Trustees of Ayrshire East District Scout Council
I report on the financial statements of Ayrshire East District Scout Council ("the District") for the year ended 31 March 2024 which are set out on pages 2 to 4.
Respective responsibilities of Trustees and Examiner
The District's Trustees are responsible for the preparation of the accounts in accordance with the Charities and Trustee Investment (Scotland) Act 2005 ("the 2005 Act") and the Charities Accounts (Scotland) Regulations 2006 (as amended) ("the 2006 Regulations"). The District'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 Regulation 11 of the 2006 Regulations. An examination includes a review of the accounting records kept by the Unit and a comparison of the accounts presented with the 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 section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Regulations, and
(b) to prepare accounts which agree with the accounting records and comply with Regulation 9 of the 2006 Regulations have not been met, or
(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
12/08/2025
Page 3 of 6
Ayrshire East District Scout Council Receipts & Payments Account Year ended 31 March 2025
| Ayrshire East District Scout Council Receipts & Payments Account Year ended 31 March 2025 |
|
|---|---|
| Note | 2025 2024 |
| RECEIPTS Voluntary Income 4 Investment Income Bank Interest NSI Investment income Total Receipts PAYMENTS District Activities 5 Membership Payments 4 Management & Administration Costs 6 Total Payments Surplus/(Deficit) for year |
£ £ 44,535 27,091 - - 486 431 |
| 45,021 27,522 |
|
| 3,854 2,454 28,199 24,346 1,600 397 |
|
| 33,653 27,197 |
|
| 11,368 325 |
The notes on page 6 form an integral part of these accounts.
Page 4 of 6
Ayrshire East District Scout Council Statement of Balances Year ended 31 March 2025
| Ayrshire East District Scout Council Statement of Balances Year ended 31 March 2025 |
|
|---|---|
| NOTES | 2025 2024 |
| Cash & Bank Balances (Funds) Balance as at 01/04 Surplus/(Deficit) for the year Balance as at 31/03 Bank Current Account 2/7 Cash in Hand NSI Bonds Other Current Assets Debtors: Donation of District Expenses Gift Aid Killie Martyrs Capitation Fees Capitation Fees - Refunded Liabilities Creditors: District Expenses Adult Training |
£ £ 8,715 8,390 11,368 325 |
| 20,083 8,715 |
|
| 19,964 8,715 119 - 13,000 13,000 |
|
| 33,083 21,715 |
|
| - - - 144 61 432 - 91 |
|
| 584 144 |
|
| - - - - |
|
| - - |
All funds are unrestricted.
The notes on page 6 form an integral part of these accounts.
Approved by the District Trustee Board at the AGM on 02/09/2025 and signed on its behalf by:-
Page 5 of 6
Ayrshire East District Scout Council Notes to the Accounts Year ended 31 March 2025
1 Basis of Accounting
These accounts have been prepared on the Receipts & Payments basis in accordance with the Charities & Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).
2 Nature and purpose of funds
Unrestricted funds are those that mey be used at the discretion of the trustees in furtherance of the objects of the charity.
Restricted funds may only be used for specific purposes. Restrictions arise when specified by the donor or when funds are raised for specific purposes. note 7.
The District maintains a single unrestricted general fund for all its financial transactions. The District uses The Bank of Scotland as for its banking.
3 Trustees Remuneration & Expenses
Trustees are not paid but may be reimbursed for expenses incurred. No out of pocket expenses (2024: £nil) were paid to (2024: nil) trustees during the year.
| 4 Income From Groups / Units of the district Cub Camp/Lapwing Lodge Grants Gift Aid Donations Badge Sales Killie Martyrs 29th Ayrshire Scout Group Bond Interest Received Less: Paid to Region (Scout Headquarters) Capitation 5 District Activities Adult Training Camp Costs 6 Management & Administration Costs District Expenses Postage RCI Land Registry Equipment Paid to or on behalf of the Killie Martyrs 7 Bank Current Account Comprises: Ayrshire East Scout Council Adult Training Explorer Scout Activities Scouts Activities Cubs Activities Beavers Activities |
2025 2024 £ £ 27,752 24,304 2,432 2,105 700 350 77 - 289 102 220 230 665 - 12,400 - 486 431 |
|---|---|
| 45,021 27,522 |
|
| 28,199 24,346 |
|
| 28,199 24,346 |
|
| - 270 3,854 2,184 |
|
| 3,854 2,454 |
|
| 116 373 12 24 527 219 - 726 - |
|
| 1,600 397 |
|
| 18,859 7,610 413 413 250 250 250 250 1 1 191 191 |
|
| 19,964 8,715 |
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