1st Aberlady Scout Group Annual Report & Financial Statements for the Year ended 31 March 2025 Charity No. SC043243 lrt Aberlady Scout Group Annual Report & Financial Statements for the Year ended 31 March 2025 Charity No. SC043243 The Trustee Board have pleasure in presenting their report together with the financial statements and the independent examiner's report for the year ended 31 March 2025. Naine & Address The Group's name is the 1st Aberlady Scout Group and it may be contacted at: Bickerton House, High Street, Aberlady, East Lothian EH32 ORA. 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 (charity number SC043243). The purpose of the Scout Association is to promote the development of young people in achieving their full physical, intellectual, social and spiritual potentials, as individuals, as responsible citizens and as members of their local, national and international communities. 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 Chair Treasurer Group Lead Volunteer Membership Secretary Team Leader- Cubs Team Leader- Scouts Team Member-scouts Trustees are recruited and appointed in accordance with the Policy, Organisation and Rules ("POR") of the Scout Association. 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 and payments, and to allow for unexpected items of expenditure. Approved by the Group Executive Committee on 28 August 2025 and signed on its behalf by: Group Chair 28 August 2025 1st Aberlady Scout Group Independent Examiner's Report Year ended 31 March 2025 Independent Examiner's Report to the Trustees of the 1st Aberlady Scout Group I report on the financial statements of the 151 Aberlady Scout Group (the "Group") for the year ended 31 March 2025. Respective responsibilities of the Trustees and the Examiner The Group's Trustees are responsible for the preparation of the accounts in accordance with the Charities and Trustees Investment (Scotland) Act 2005 (the "Act") and the Charities Accounts (Scotland) Regulations 2008 (the "Regulations"). The Group's Trustees consider that the audit requirement of Regulation 10(I)(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 which gives me reasonable cause to believe that in any material respect: the requirements: to keep accounting records in accordance with the Regulations. and to prepare accounts which agree with the accounting records and comply with the Regulations, have not been met; or to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Tranter Road, Aberlady 16 December 2025 1st Aberlady Scout Group Receipts and Payments Account (£) 2023/24 (£) 2024/25 Notes RECEIPTS Voluntary Income Subscriptions 4,618.00 5,128.00 Activity Payments / Events 8,899.00 14,234.15 Group Activities Fundraising Activities 938.39 Investment Income Bank interest 58.15 53.89 Other Gift Aid Programme activity contributions Donations Miscellaneous 467.40 1,856.32 500.00 5,715.28 300.00 TOTAL RECEIPTS 14,542.55 28,226.03 PAYMENTS Group Activities Membership subscription Programme activities Badges and uniform Scout hall costs Equipment purchase & maintenance Other purchases OSM charges Gocardless charges Training Insurance Donations Miscellaneous 3,038.50 9.844.00 1,166.28 732.00 153.00 3,438.40 14,943.42 885.19 684.00 121.55 547.36 54.14 420.61 293.78 9.86 590.60 166.00 166.00 210.00 TOTAL PAYMENTS 16,121.89 21,342.80 Surplus/(Deficit) (1,579.34) 6,883.23 1st Aberlady Scout Group Balance at Bank 2023/24 (£) 2024/25 (£) Balance at the start of the financial year 7,461.90 5,882.56 Surplus/(Deficit) for the year (1,579.34) 6,883.23 Balance at bank as at end of financial year 5,882.56 12,765.79 1st Aberlady Scout Group Notes to the Accounts l. Funds The Group maintains a single undesignated general fund for all of its financial transactions. 2. Trustees Remuneration & Expenses The Trustees did not receive any remuneration during the year ended 31 March 2025 (2023- 24: Nil). 3. Gift Aid Charity repayment claims were submitted to HMRC during the course of the year, in respect of Gift Aid Small Donations Scheme for all donations made via subscription payments. 4. Donations Donations were from State Street Bank & Trust Co. and Bank of Scotland. Miscellaneous Refund from Royal Bank of Scotland in respect of customer service issues / account administration.