## **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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