4TH Fife Scout Group
$C044791
Annual Report & Financial Statements
for the
Year Ended 31* March 2025
4” th Fife. (Cardenden) Scout Group Trustees’ Annual Report Year Ended 31 March 2025
The Trustee Board have pleasure in presenting their report together with the financial statements
and the independent examiner's report for the year ended 31st March 2025 Name & Address
lhe Group's name is the 4° Fife (Cardenden) Scout Group
and it may be contactediii 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 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 are recruited and appointed in accordance with the Policy, Organisation & Rules ("POR") of the Scout Association
Activities & Achievements
Powerpoint attached
Reserves Policy
The trustees believe that around 3 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. The balance in the capital account of £13842.74 is partially grant funding towards fencing and planting in new hall grounds
Approved by the Trustee Board on 29/05/25 and signed on its behalf by :- a shane
4" Fife (Cardenden) Scout Group
Independent Examiner's Report
Year Ended 31° March 2025
Independent Examiner's Report to the Trustees of the 4" Fife (Cardenden) Group
| report on the financial statements of the 4" Fife (Cardenden) Scout Group ("the Group") for the year ended 31" March 2025 which are set out on pages 4 to 7
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 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 | 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 with the records presented:-
-
(1) which gives me reasonable cause to believe that in any material respect, the requirements
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(a) to keep accounting records in accordance with the Regulations, and
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(b) to prepare accounts which agree with the accounting records and comply with the Regulations have been met, or not.
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(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
(qualifications) (CCA
“EE ii (date) 29|S)0a5
4" Fife (Cardenden)Scout Group Receipts & Payments Account
Year Ended 31st March 2025
| Note | 2025 | 2025 | 2025 | 2024 | ||
|---|---|---|---|---|---|---|
| Restricted | Unrestricted | Total | Total | |||
| RECEIPTS | ||||||
| £ | £ | z | £ | |||
| Voluntary Income | - | - | - | |||
| Subscriptions | 3 | 1,764.00 | 2,718.00 | 4,482.00 | 4,701.15 | |
| New Hall funds | 4 | 61,757.09 | - | 61,757.09 | 46,853.79 | |
| Fundraising Income | 5 | |||||
| Camp bank | 1,229.00 | 1,229.00 | 11,189.13 | |||
| Fund-Raising Activites | 945.00 | 945.00 | 1,279.00 | |||
| Grants | 1,950.00 | 1,950.00 | 1,043.24 | |||
| Donations & Gift Aid | 817.50 | 817.50 | 8,349.00 | |||
| Amazon smile | - | - | 31.31 | |||
| Mini Bus Income | 3,446.00 | 3,446.00 | 3,021.00 | |||
| Hall Rental | : | : | 3 | |||
| Total Receipts | 65471.09 | 9155.50 | 74626.59 | 76467 .62 | ||
| PAYMENTS | ||||||
| Payment ofMembership Fee | 3 | 1,764.00 | - | 1,764.00 | 2,156.00 | |
| New hall costs | 4 | 59,327.51 | 250,061.41 | 309,388.92 | 17,518.97 | |
| Cost of Fundraising | 6 | 139.53 | 139.53 | 115.00 | ||
| Premises | 7 | 55.00 | 55.00 | 130.00 | ||
| Minibus/ Trailer | 8 | 750.00 | 4,015.11 | 4,765.11 | 3939.71 | |
| Management and Programme Costs | 9 | - | 2,786.31 | 2,786.31 | 9092.81 | |
| Equipment Purchase &Maintenance | 10 | 1,200.00 | - | 559.88 | 640.12 | 1,108.59 |
| 63041.51 | 256497 .48 | 319538.99 | 34061.08 | |||
| Surplus/(deficit) | -£244,912.40 | £42,406.54 |
| 4th Fife (Cardenden)Scout Group | ||||
|---|---|---|---|---|
| Statement of Balances | ||||
| 3ist March 2025 | Note | 2025 | 2024 | |
| £ | £ | |||
| Assets | ||||
| The groupowna range ofcamping equipment | ||||
| boughtover the years and replaced after the fire. | ||||
| The group also own a minibus and trailer. | ||||
| Fixed Assets | ||||
| Tangible assets | 12 | 363,258 | 55,165 | |
| Current Assets | ||||
| Bank Current Account | 12,854.57 | 10,696.55 | ||
| Fundraising Account | 985.27 | 248,055.69 | ||
| Cash in Hand | 2.90 | 2.90 | ||
| 13842.74 | 258755.14 | |||
| Liabilities | ||||
| The group has no known liabilities. | - | - | ||
| Net current assets(liabilities) | 13842.74 | 258755.14 | ||
| Capital account | ||||
| Balance as at01/04/2024 (priorto banking activity | that day) | 258,755.14 | 216348.60 | |
| Surplus/(Deficit) for the year | - | 244,912.40 | 42406.54 | |
| Balance as at 31/03/2025 | 13842.74 | 258755.14 | ||
| The Notes on Page 5 form an integral part of these | Accounts. | |||
| Approved by the 4th Fife Trustee Board |
on BALD5)25 | |||
| andsignedonitsbehalfby:- |
Chairman
Treasurer
"
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4th Fife ( Cardenden ) Scout Group
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| 4th Fife ( Cardenden ) Scout Group | |||
|---|---|---|---|
| Notes totheAccounts | |||
| YearEnded31stMarch2025 | 2025 | 2024 | |
| 1 Funds | £ | £ | |
| The Group maintainsa single undesignated general fund for all its financial | |||
| transactions. | |||
| 2 Trustees Remuneration& Expenses | |||
| TheTrustees did not receiveanyremuneration duringthe year. | |||
| TheTrusteesdid not receiveanyexpenses duringthe year. | |||
| 3 Subscription Income |
|||
| Groupfees SHQ Rebate |
4,482.00 | 4,701.15 | |
| Less: PaidtoScoutHeadquarters 4 New Hall Funds and Costs |
4482.00 1,764.00 2718.00 |
4701.15 2,156.00 2545.15 |
|
| Donations CanCollections Fundraisingevents Insurance claim |
479.16 159.84 117.00 |
30,984.13 204.37 187.00 |
|
| Interest Grants |
1,673.58 59,327.51 61,757.09 |
1,308.29 14,170.00 46,853.79 |
|
| Fundraising costs | |||
| Planningfees Legalfees EPC Surveyandwarrantfees ArchitectandEngineersfees Hall building costs Utilitiesconnections Fixturesandfittings 5 Fund Raising Income |
270.00 1,026.00 300,000.00 2,693.79 5,399.13 309,388.92 -247631.83 |
240.00 660.00 2,583.00 14,035.97 17,518.97 29334.82 |
|
| Generalfundraising MinibusandTrailerHire Donations GiftAid Grants - Insuranceand equipment Grants -Campsandoutings Grants -Minibus Campandoutingfees Hall Rental |
325.00 3,446.00 10.00 807.50 1,200.00 750.00 1,229.00 |
149.00 3,021.00 69.00 8,280.00 1,043.24 11,189.13 |
|
| CommunityFayres - Hire oftents/refreshments Amazon Smile |
620.00 | 1,130.00 31.31 |
|
| 6 | CostofFundraising | 8387.50 | 24912.68 |
| Catering Advertising and Publicity |
139.53 | 96.51 18.49 |
|
| 7 | Premises Costs | 139.53 | 115.00 |
| Electricity | |||
| Gas | |||
| Insurance Hall | |||
| General Hall Repairs | |||
| 8 | Hireofhall Minibus /TrailerCosts |
55.00 55.00 |
130.00 130.00 |
| Insurance Minibus Fuelminibus Minibus RepairsandMOT RoadTax Hire of minibus |
1,387.90 684.70 2,527.51 165.00 |
1,751.29 469.16 1,554.26 165.00 |
|
| 9 | Managementand programmecosts | 4765.11 | 3939.71 |
| 10 | ScoutShop(Badgeskneckerswoggles etc.) Programme/activity/foodcosts Campandoutingexpenses Auditfees Presentation gifttoexecutivememberandvolunteers Sponsorsanddonors banner Cash expenses -no receipt AGMexpenses Equipment Purchase& Maintenance |
396.91 869.12 1,396.98 28.50 94.80 2786.31 |
1,131.94 778.08 7,059.93 18.50 23.00 - 33.31 48.05 9092.81 |
| Activities/equipment Camping equipment |
756.37 | ||
| Trainingcourses Equipment& Trailer insurance |
250.00 390.12 352.22 _—__ 640.12 1108.53 |
|
4th Fife ( Cardenden ) Scout Group
Notes to the Accounts
Year Ended 31st March 2025
12. Fixed Assets
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|||||||||||
|---|---|---|---|---|---|---|---|---|---|
|Hall|Fixtures and|
|Scout|Hall|Fittings|Minibus|Trailer|Equipment|Total|
|Net|book value at|1 April 2024|39,028.80|4,350.00|11,786.34|55,165.14|
|Additions|302,693.79|5,399.13|308,092.92|
|Disposals|a|
|302,693.79|5,399.13|39,028.80|4,350.00|11,786.34|363,258.06|
|Written|off|-|-|-|
|ee|nt|
|Net book value at|31|March|2025|302,693.79|5,399.13|39,028.80|4,350.00|11,786.34|363,258.06|
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