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2025-08-31-accounts

Turriff Baden Powell Centre Management SCIO Scottish Charity No - SC043225

Annual Report and Financial Statements

For the year ended 31 August 2025

Trustees' Annual Report

The trustees have pleasure in presenting their report together with the financial statements for the year ended 31 August 2025

These accounts have been prepared on the Receipts and Payments basis in accordance with the Charities & Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).

Reference and Administative Information

Charity Name

Turriff Baden Powell Centre Management SCIO

Charity Number

$C043225

Principle Address

C/o Little Whitefield Forglen Banff Aberdeenshire AB45 3YD

Trustees

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is a Scottish Charitable Incorporated Organisation (SCIO) and is controlled by its governing document, a constitution.

Risk management

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

Property ownership

Turriff Baden Powell Centre Management SCIO act as the caretaker of the land and buildings comprising the Baden Powell Centre and Baden Powell Community Hall, Turriff. However, all land and buildings remain the property of Deveron District Scout Association and Banff & Buchan Girlguiding including any current and future developments.

OBJECTIVES AND ACTIVITIES

Objectives and aims

The charity's objective is to promote the provision of recreational facilities and the organisation of recreational activities, primarily for members of the Scout and Guide Groups within Turriff and Aberdeenshire. It will also make facilities available to other community groups, clubs and organisations within Turriff and the surrounding area and members of the public.

FINANCIAL REVIEW

During the current year, the charity continued to maintain the buildings and outside area. The heating boiler was replaced, the internal sliding partition was repaired and part of the enclosed tarred area at entrances was repaired.

Plans were drawn up to upgrade the roof, doors & windows to make original building more efficient. Continued use by external groups help generate income of £31,477 (2024: £33,900)

All funds held by the charity at the year end are unrestricted.

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|||||||||||| |---|---|---|---|---|---|---|---|---|---|---| |Turriff Baden|Powell|Centre Management SCIO|Reg.|Charity No|SC043225| |Income and|Expenditure|summary| |Year ended|31|August 2025| |2025|2024| |Income|£|£|c?|=| |General|income|Levy money|Beavers,|Cubs,|Scouts|&|Explorers|FOC|2025|FOC| |Rainbows,|Brownies,|Guides|FOC|2025|FOC| |Hire|of hall|27,623|31,618| |Donations|2,520|560| |Fundraising|income|-|-| |Br Gas-|solar|panels tarriff|461|746| |Bank|interest|873|976| |Total|income|31,477|33,900| |Less|Expenses| |General|expenses|Cleaning|-|wages|and|materials|8,445|8,135| |Refuse|collection|578|550| |Insurance|4,897|4,750| |Light|and|heat|Elec|6,646|4,667| |Gas|5,607|15,347| |Repairs|and|renewals|25,390|2155| |Expenses|re|roof,|windows|&|doors|3,928| |Telephone/internet|617|766| |Public|Entertainment|Lic|-|102| |Accountancy|fee|FOC|-|-| |Sundry|expenses|26|(56,134)|25|(36,497)| |Deficit/Surplus|-24,657|-2,597| |Opening|balance|shect|67,858|70,455| |Balance|Sheet at 31/08/25|43,201|67,858|

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SC043225

Turriff Baden Powell Centre Management SCIO

I report on the accounts of the charity for the year ended 31 August 2025

Respective responsibilities of trustees and 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) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the 2006 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 attention.

Basis of independent examiner’s statement

An examination includes a review of the 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 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 the course of my examination, no matter has come to my attention.

  1. which gives me reasonable cause to believe that in any material respect the requirements: * to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations

  2. to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations

  3. have not been met, or

  4. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.