Scouts 1st Lossiemouth 1st Lossiemouth Scout Group Trustees, Annual Report 1 st April 2024 to 31st March 2025 The Trustees have the pleasure in presentiro their report together with the ffinancial statements and the Independent Examlnerfs report for the year ended 31 March 2025. Approved by the Executive Committee on 4 November 2025.. OSCR tlth Ctsnty Regulat Registered (harity SC047422
Charlty contact Information 1st Lossiemwth Scout Group Scottish Charity Number: SC047422 Addr&ss of Scout Hall: Elgin Road, Lossiemouth, Moray, IV316HD Website: Facebook: www.scouts-S(x)Uand.org.uk 1st Lossiemouth Sut Group Charlty Trust808 - Executlve Commltt••
Objectlves aDd actiyitles We operate in accordan with the &)vernlng Documents of the Consljtulion of Scout Scotland and the Policy, Organisation and Rules (POR) of the Scout Associabon. The purpose ofthe Scouting Association is to promote the development of young people in achieving their fuH physical, intellectual, social and spiritual potentials as individuals. as responsible citizens, and as members of their local. national and intsmational communities. We abide by the VaeS of Scoutlng and are guided by these values: Integrity - We act with integrity; we are honest, trustworthy and loyal. Respect- We have Self-Spect and respect for others. Care - We support others and tske care of the world In whith we live. Belief - We explore our faiths. beliefs and attitudes. cope{3ti0n - We make a positive difference: we co- operate with others and make friends. Scouting tskes pla when yo9 people, in pathership with adults, work together and enjoy what thoy arn doing and have fun tske part In activltles IndoorJ and wtdoorJ - learn by dolng share in spirltual refiection take responsibility and make Ghoices undertake new and challenging activltles - mako and livo by thelr Promise. Our aim is to achieve Ihis by providlng an enjoyable and attractlve scheme of progressive training, based on the Scout Promise and Law, guided by adult leadership. All sections actively pursue the fundamentsls of Scouting through age appropriate activi(ies. This brings young people together from different schoolslareas and they work together in mixed teams to leam new social, practtcal and creative skills. How do we fund the group. Each young person normally contributes fvnds in the form of subscriptions and capitalion. CapitstK)n is then paid to the Moray District Scouts. Subscription monies are used to run the group at a local levd. Young people are also asked to contribute towards speGific events, for example camping trips. Our sections as of 31 St March 2025: 16 Beavers (6-8 years) 20 Cubs (8-10.5 years) 13 Scouts (10.5-14 years) Explorers (14.5 - 17years)
StruL"tUl-è. JiJveinaiiLe aii¢J maii3Qilifient The basic unit of organisation is the Scout Group. This is based in a local community and usually consists of Beaver Scouts. Cub Scouts and Scouts. Some Groups are larger or smaller deperKling on where they are bcated. One Group may contsin one or two Beaver SGOUt Colonies, one or two Cub Scout Packs arKI Scout Troop. Another m8y consist only of one section. A number of Groups in a rtain locality constitute a Scout DistricL A number of Districts make up a County (or Area in Wales and Northem IrelarKI and a Region in ScodarKI). All of these Scout units (Groups, Districts. CountieslAreaslRegions) are govenRd by the Policy, Organisation and Rules (POR) of Tr Scout Association, which provides the framework in which all Scout units operate. Within a Scout Group, there WIH be a number of adult leaders, who give their time voluntarily to help the development of young people. The Group is led by the Group Lead Volunteer. whose job is to CO- ordinate the Group's activities arKJ to ensure continuity and devebpment. A Group Scout Councl meets at least once a year usually for an Annual General Meeting. The Council consists of all the adult Members of the Group, as well as the children's parents. For mre day-to4ay matters, the Council has a Group Executive Committee that meets regularly. The Execullve Committee consists ofthe Group Lead Volunteer, usualty the Section Leaders and members elected by Ihe Group cnCil. The Executive Committee may set up sutKommittees to perform particular tssks such as fundraising. Truslel) recruitrrierit and appolfitmprits Trustees are appointed in accordance with the PcAicy, Organisation and Rules of the Scout Association. During this firrdncial year there have been no changes to Trustees: The position of Chair has not been filled yet. The posilion of Secretary has not been filled yet Achlevem8ntts and perfornianco This year the 1 st Lossiemoulh Scout Group Trustees would like to thank the leaders. young people and their parents for the commitment and enthusiasrn they have shown. Wk to week Scouting activtties have been held, largely due to the fantastic efforts of our leaders, and our young people have been leaming many new skills. The group's young people continue to benefit physically and mentslly from the sUtIng activities ently delivered. Group members have been working hard towards badges and leaming valuable life skills and fulfilling our objectives along the way.
Flnanclal revlew The Group had a bank account balance of £22.177.02 as of 31 Marth 2025. The Group adopts a risk averse strategy to the invesknent of its funds. All funds are held in cash using only mainstream banks or building societies. The Executive Committee ccffisiders the group shoukj hold a £10.000 reserve should the income arKI fundraising acttvities fall short, to continue the charitsble activities of the group. The Exeujlive Committee was very grateful to receive the following donations: A donation of £334 from Historic Wheels was also made to the group for providing teas and coffees at their annual evenL A festive luncheon was held in the Scout Hall for local elderly residents to atterKJ for soup and sandWid. donations of £35 were made towards this. This year the Group made £40 by hiring out chairs to a local hair salon. The Execulive Committee still intend to review the hire options of the hall. Historically, our main fundraiser of the year has been Scout Post. Christmas cards are delivered for local community for a donation. Each year the amount this activity makes redUs. This year it made £432. wmpared to £700 last year. Scout Post is mainly used by the older members of the community. The Executive Committee feel tt is partIrIY important to continue to provÈde this service to keep the elder community connected. This year we were successful in our application for capital funding for £11,614 through the Just Transition Participatory Budget fund to install infrared heaters and new LED lighting within the hall. These improvements work towards reducing our cart)on footprint. reducing our running costs and improving our environmentsl sustainability. We were also successful in our bid to tslmoray Local Action Fund. where we secured £4,500 to purchase new camping equipment for the group. We also secured £500 from The Co4)perative supermarket as a Lo(21 Communty Fund Cause. We carried out a bag pack at our local Tesco Superniarket. which raised £1.027 and also a tombola at our local Socaal Club. which was well attended. This fundraiser was a great income SOU ft)r the group, raisiThJ £1,445. Our Rag Bag collectlon point also remains a gcmxl source of income for the group, making the group £406 this year. All The Group ctaimed Gift Aid for the financial year 202312024 to the sum of £503.97 and £175 for Gift Aid GSADS.
Details of any profivdeficit This financial year shows a deficit of £10.263.74. This is due to us having to pay the remaining balan of the Invol for the supply and Installati( of solar panels of £11.500 from funding we received in FY 202312024. Donated facilities and services The Scout Hall is leased by 1 st Losslemouth Scout Group from Moray Council on a short term lease, we are currently working on a Community Asset Transfer for the hall and the surrounding area of land. The lease currently in place states that our annual rent is £1 per annum. The Group depends on volunteers to run. These indude 12 section leaderslhelpers and 2 members ofthe Executive Committee (the Trustees). Futu plans We are in negotiations with our landlord Moray Counal to take over the hall and the area of ground around the hall through a Community Asset Transfer requesL The area of land around the hall will be used to extend and fence off the car park and to provide a fen(%d off area for the group to use for fire pits and camp outs. We still intend of applying for extemal fvnding from other sources to allow us to instsll a purpose built disabled asS to the hall. along with replacing the toilets to allow disabled friendly access. Meantime our leaders will continue to provide a jam packed program. Doclaratlon Signed on behalf of the charity trustees: Designation Group Lead Volunteer Date 0411112025
APPENDIX 2 EntDrcharity namè bebw É[ SC N?. below 1st Lossiemouth Scout Group Recelpts and payments accounts SC047422 OSCR Peiioo dae rfi Peilod end dat: March Fortho p•rtod from 1st 2Q24 31st 2025 Section A Statement of receipts and payments untrIcted Rostrbctgd ftJnd6 funds Pemiaftent endowment funds endowment funds Tothl funds currnnt period Tolal funds last period to nEaf25t£ to ne•Tesi£ b) rmr•#£ A1 R8cel tk)nations 4A38.38 4338.3B Grarts Ripts frorn fiJndrBising adNitw. G$9 tradirtrJ raceipt In¢)Jne from nvestments otsr than L8nd and buildings Rents frrxn land & PxJiklin9S Gross ripts from Oth chIl adivtss 20A57.40 2.689.23 20.457.40 1669.Ll 21.145 1,570 171 Al Sub total -27, 27.46S.01 A2 Recèipts from ast'& investtnent sales ProcEeds fron7 S818 of assets zzz£z Totalrncelpts 27M6&01 27.46S.01 28.709 A3 Ptym•nts Expenses for funclraising activit Gloss tradiThJ rMyment8 Investment mawam9nt c£6ts Payrnents rdatmg dIY to charrtable activibes Balan on EXpere Cards Governar cc6ts.' 2r.121.29 7,76&70 27.12129 6.853 7.788.70 517 2.42408 414.68 1424.08 414.68 4093 3.176 AudTt l indeFen(Jent eyaminatic Preparab"on of annual ¥Cnts L898] (yt8 Othor A3 Sub trjtal 3Y,728.78 37.728.75 A4 Payments relatlng to Jnd nvestmtnt movoments Pur(ths¢s offixed assets Pur(8se of inveslmnts A4 Sub total Tofalpayments 37,728.75 37,728.75 18,881 Netrpwpts/(paymants) 1W74 10.263.74 A5 Trnn5fern to l lfroml fwhds Su4>lus/(deffdg ft>ry 1Q263.74 0,263.T4 9,828
PÉNCIX2 19t Lossiemouth Scout Group SC047422 Additional analysis111 An•¥ olr•c•lpts •nd p•ym•rt• 1 DonatlDn fvRd 3.584A1 3m4A1 178 Grft Aid 67&9Y 75.fy) oo Totsl Tt•l ¢pwl•J 406.eo 332 Sthi Po 4J2.37 432.37 896 T•8c¥ B•) P ctr.op HWhe8T6 i.tsY&05 1.076.Q5 EcrfJ.00 753 33174 333.74 Tornb)la 1ms.eo £ yts).00 Z 41.613.84 814 TSI N¥)RAY LAF24.25 45010 11.613.84 000 TSI JTP8 Fu Tot41 21,Id• 3Gross Trading T•tsl trf•d fLmd& Inswa SSE 491.21 1,1TT. 696.86 1,447A6 2.S8.00 1,33Z60 491.'21 1,177. 1.447.46 £ 13U. 1.33160 197 Ewipm* Mi8cèian• Carnp & unff Fe lincDmel Camp & ijhrfttm Fègs . 02 Hall Hirè Repetts to Wp MigceNarwts IMud8s ithwe ¢kanY 91 39.91 650 4 Payffl•its reEalr¥J dlrectyto charttable aeuvltle T¢)tsieubYtrt rfod Jndl J?. 79. 91B.5 819 91&5Z 1,386.92 C8mpeynses 1A66.9 T•l•l 2.IX
8C047422 Aldition31 analysis121 TL r4ts7d&&# v¢• GrArts R• Gms trathi 7A0 £ aty. 21.110 150 i 20ty4J R•nwfrom bj 1J14n 112&59 Expen rolneral&l 27,121• 17 Eve¥10rndIsllVj1Os- p•yffléhtirwttylv 4.093 17 41U8 Subts ¥7.7X75 £ ¥¥.7# W14JS 41tyJW74 TMrAfarniol(fr(thlfwx 41IX74
APPENTrX?. 1st Lossiemouth Scoirt Group Section B Statement of balances SC047422 Xpe¥• Tld currn p•riu tormrn&tÉ Catsgr4ri•• Detan• TotsJla8tperwa ta w¥¢4 B1 Cash funds C85h tAnkbthnrstart of5 1,78427 21,•56 slUs 1 (def} onrectr0tsd 10.nJ.74 410.2.14 828 £241.81 ¢944. £41&68 Ctyh bjnk 4tend ofyear £41772 Q2.177.02 31.784 )Urn($ll Last>w B2 Investments ' CwiEiitY4luEfjf DÈtsi D&tsi B4 Liabilitse¥ AwLVrtd Dial L#)thr B5 Contlngent Ilabilibes 81Jn•d byw• Prlnt Narn• Date of droYal SHARON MAIR C4Nwntsr2025 . ANDERSC 04Nmthr2025 1 LetrAANlArStyjM624jSmIs1•t•0rtoft•rs
APPENDLK 2 1st Lossiemouth Scout Group Section C Notes to the Accounts SC047422 C1 Natsre and purpose of funds (may be st8t8d on analysis of fvnds wh88ts) OwlrvJ bank b#larrt as of 1st Aprfl 2024 lor the group b £31,7M27. Represented ty Exeojthe Account £16.021.15, Beaver8 ACco)t £763.40. Cubs Account £972.15. Seout¥ Account.£789.43 •nd Bonus Saver £15,058.81. Balance on the expense cards of £241.81 Closlng bank ban as of 31st Marth 2025 forthe group Is f21.76ZX Represertsd ty ExecutNe Ac(x>urrt £4.657.31. Begvers ALTount £1,CB9.90, Cth Ao>)unt £1.933.95, Sco AGg)unt -£5rd.95 aThJ Bonus Saver £15,058.81 = £22,177.02. B818n( on awse cards of £414.68 Typo of activlty or prOJaetsuppod IndlVbdU I Numb•f ofgAnts C2 Grdnts Total C3a Tnts0 remunerati( If. no reMunOn was paJ durirvJ to any dmrttytrustee ty person Ixjnnectsd lo a . trustee Cross this box (oth1$& cx)mpl section 3bl . Authority under which pald C3b Trustee remuneratjon - det&i18 C4a Trustse expensas If no expenses We paid lo ary tharity trustee during the period Ihen (088 this box (0th8n¥ise ccrfnplete 8ediJn 4b) Nwnb•rof C4b Trustee expeTrses . detsiis Nature of relatlonshi Naturè of transaction amount ( (tstandIng at CS Trdnsactions with tntstees and connected persons C6 Other inforniailon 1st LossiemouthAnnual A¢))unts2ty25 SM l Ncrtes
APPENDIX 3 OSCR Scottsh Charity Regulator Inde . endent examiner's re 1st Lossiemouth Scout Group ort on the accounts Report to the I Charity rbame trusteeslmembers of I Registered charity , SC047422 umber On the accounts of the chartty for the period . Period start date Month Period end date Month Year Ye¢r pril 024 P1 Mar 025 Set out on pages (r8msnbeT to Includ2 the p3gg umbern ofathllbonal shp*l Respective responsibilities of trustees and examiner The charty's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the 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. Basls of indÉpendent My examination is carried out in accordance with Regulation 11 of the 20 Accounts examinerfs statement Regulations. An examinatj'on 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 ProdureS undertaken do not provide all the evidence that would be required in an audit and, consequenty. I do not express an audit opinion on the view given by thé accounts. Independent examIneS In the course of.my examination, no matter has corne to my attention [8theptr statement 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, and to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not baen met, or 2. to which. in my opinion, attention should be drawn in order to enable a proper of the accounts to be reached. Date: Signed: Name: Relevant professlonal qualificatlon{sl or body (rf any): Address: ?lease delete the w0S in the brackets ifthey do not appiy. K the ¥1$ do appty, set out those rnatte which have come to your attenthn on the following page.
APPENDIX 3 Disclosure section Only complete if the examiner needs to highlight matsrial problems. Glve here brlef details of | any ttems that the examlner wlshes to disclose