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 S￿ut 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 Va￿eS 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.
co￿pe{3ti0n - We make a positive difference: we co- operate with others and
make friends.
Scouting tskes pla￿ when yo￿9 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 c￿nCil. 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.
W￿k 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 s￿UtIng 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 redU￿s. 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
partI￿￿rIY 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 a￿sS 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
un￿trIcted
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
R￿ipts frorn fiJndrBising adNitw.
G￿$9 tradirtrJ raceipt
In¢)Jne from nvestments otsr than
L8nd and buildings
Rents frrxn land & PxJiklin9S
Gross r￿ipts from Oth￿ ch￿I￿l*
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 as*t'&
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 dI￿Y to charrtable
activibes
Balan￿ on EXper￿e 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 ¥C￿nts
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
H￿Whe8T6
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
450￿10
11.613.84
000
TSI JTP8 Fu
Tot41
21,Id•
3Gross Trading
T•tsl ￿t￿rf•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 b￿j
1J14n
112&59
Expen￿* rol￿neral&l
27,121•
17
Eve¥￿10r￿n￿dIs￿ll￿Vj1Os-
p•yffléhtirw￿￿￿t￿tylv
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 tAnkbthnr**start of5
1,78427
21,•56
s￿lUs 1 (def￿} onrectr0ts￿d
10.nJ.74
410.2￿.14
828
£241.81
¢944.
£41&68
C*tyh bjnk 4tend ofyear
£4177￿2
Q2.177.02
31.784
)Urn($ll
Last>w
B2 Investments '
CwiEiitY4luEfjf
DÈtsi
D&tsi
B4 Liabilitse¥
AwLVrtd
D*ial
L*#)*thr
B5 Contlngent Ilabilibes
81Jn•d byw•
Prlnt Narn•
Date of d￿roYal
SHARON MAIR
C4Nwntsr2025
.￿ ANDERSC
04Nmthr2025
1* L￿￿etrA￿AN￿lArStyjM624￿jSmIs1•t•￿0rtoft•￿r￿s

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 w￿h88ts)
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 ba￿n￿ 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 prOJaetsuppo￿d
IndlVbdU￿ I
Numb•f ofgAnts
C2 Grdnts
Total
C3a Tn￿ts0 remunerati(
If. no reMun￿￿On was pa*J durirvJ to any dmrttytrustee ty person Ixjnnectsd lo a .
trustee Cross this box (oth￿1$& 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 Pro￿dureS 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 examIne￿S 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 w0￿S 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