## 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 

   - (a) to keep accounting records in accordance with the Regulations, and 

   - (b) to prepare accounts which agree with the accounting records and comply with the Regulations have been met, or not. 

- (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<br>Fife Trustee Board|on BALD5)25||||
|andsignedonitsbehalfby:-|||||



Chairman 

Treasurer 

" 

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4th Fife ( Cardenden ) Scout Group<br>**----- End of picture text -----**<br>


||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<br>Subscription Income|||
||Groupfees<br>SHQ Rebate|4,482.00|4,701.15|
||Less:<br>PaidtoScoutHeadquarters<br>4 New Hall Funds and Costs|4482.00<br>1,764.00<br>2718.00|4701.15<br>2,156.00<br>2545.15|
||Donations<br>CanCollections<br>Fundraisingevents<br>Insurance claim|479.16<br>159.84<br>117.00|30,984.13<br>204.37<br>187.00|
||Interest<br>Grants|1,673.58<br>59,327.51<br>61,757.09|1,308.29<br>14,170.00<br>46,853.79|
||Fundraising costs|||
|Planningfees<br>Legalfees<br>EPC<br>Surveyandwarrantfees<br>ArchitectandEngineersfees<br>Hall building costs<br>Utilitiesconnections<br>Fixturesandfittings<br>5<br>Fund Raising Income||270.00<br>1,026.00<br>300,000.00<br>2,693.79<br>5,399.13<br>309,388.92<br>-247631.83|240.00<br>660.00<br>2,583.00<br>14,035.97<br>17,518.97<br>29334.82|
||Generalfundraising<br>MinibusandTrailerHire<br>Donations<br>GiftAid<br>Grants - Insuranceand equipment<br>Grants -Campsandoutings<br>Grants -Minibus<br>Campandoutingfees<br>Hall Rental|325.00<br>3,446.00<br>10.00<br>807.50<br>1,200.00<br>750.00<br>1,229.00|149.00<br>3,021.00<br>69.00<br>8,280.00<br>1,043.24<br>11,189.13|
||CommunityFayres - Hire oftents/refreshments<br>Amazon Smile|620.00|1,130.00<br>31.31|
|6|CostofFundraising|8387.50|24912.68|
||Catering<br>Advertising and Publicity|139.53|96.51<br>18.49|
|7|Premises Costs|139.53|115.00|
||Electricity|||
||Gas|||
||Insurance Hall|||
||General Hall Repairs|||
|8|Hireofhall<br>Minibus /TrailerCosts|55.00<br>55.00|130.00<br>130.00|
||Insurance Minibus<br>Fuelminibus<br>Minibus RepairsandMOT<br>RoadTax<br>Hire of minibus|1,387.90<br>684.70<br>2,527.51<br>165.00|1,751.29<br>469.16<br>1,554.26<br>165.00|
|9|Managementand programmecosts|4765.11|3939.71|
|10|ScoutShop(Badgeskneckerswoggles etc.)<br>Programme/activity/foodcosts<br>Campandoutingexpenses<br>Auditfees<br>Presentation gifttoexecutivememberandvolunteers<br>Sponsorsanddonors banner<br>Cash expenses -no receipt<br>AGMexpenses<br> Equipment Purchase& Maintenance|396.91<br>869.12<br>1,396.98<br>28.50<br>94.80<br>2786.31|1,131.94<br>778.08<br>7,059.93<br>18.50<br>23.00<br>-<br>33.31<br>48.05<br>9092.81|
||Activities/equipment<br>Camping equipment||756.37|
||Trainingcourses<br>Equipment& Trailer insurance|250.00<br>390.12<br>352.22<br>_—__<br>640.12<br>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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