West Scotland 4mm Group
(scio)
TRUSTEES, ANNUAL REPORT
RECEIPTS AND PAYMENTS ACCOUNT
2024
A Scottlsh Charitable Incorporated Organlsatlon
Charity Number: SC049403
USC
kottth Chanty Reguktor
www.oscr.org.uk
Registered SCIO
SC04940J

Trustees, Annual Report
Year ended 31 December 2024
The Tru51ee5 have pleasure in presenling their report together with the financial
slatements foi the year ended 31 D￿mber 2024.
Reference and Admlnlstratlve Inforniatlon
Charity Name:
West Scotland 4mm Group ISCIOI
The Charty ￿ also known bv:
WS4mmG
Registered Charity Number..
SC049403
Contart Address..
Tru5tee5 on date of appr(Ml of Tru5tee< Annu•l Report
Trustee Name
in
Committee Member
Committee Member
Committee Member
Chairperson
1810312023
1110312025
2610312019
2610312019
Other Truste￿ thrlnl 2024
Independent Examlner
8*nkef
Bank of Scotland,

Business Banking
Trustees. Annual Report
Year ended 31 December 2024
Hlstory
The West of Scotland 4mm Group was founded in 1972 by a small number of railway modellers
who were interested in buildin8 model railways using a more exact scèle of the prototype than
existed commercially. based upon a set of standards known as Protofour IP4 for shortl. This
Group was an informal association and met in members. houses to discuss construction
technique5 and help each other with their modelling. The Group also showed their efforts at
model railway exhibitions. In due course the Group acquired the layout of a member and be8an
developing It further once a clubroom, shared with another model railway group, in the centre of
Glasgow became available. Unfortunately, in April 2018, this clubroom had to be vacated. and we
were forced to look for Premises of our own. The Group needs permanent accommodation in
which to store our layouts. materials and equipment as well as providing space in which to meet
and work on our layouts and commercial rents were far too high. Luckily. a member identified a
room in a Paisley church which was suitable for our purposes, and a contrart was signed in
November 2018. The Group had formed itself. in September 2018, into a Limited Company
IW54mmG Ltd) for this purpose. Thi5 Was a stOP-8ap position until the Group gained recognition
by the Office of the Scottish Charity Regulator as a Scottish Charitable Incorporated Organisation
In June 2019, allowln8 the Limited Company to be dissolved IfoTmally on 24 December 20191 and
all assets transferred to the West Scotland 4mm Group ISCIOI.
Structure, Governance and Management
Govemln8 Document
The West Scotland 4mm Group IW54mmG) Ss a Scottish Charltable Incorporated Organlsation
ISCIO). It was re8iStered in its current legal form on 21 June 2019. The charity was previously a
limited company land before that an unincorporated association) but changed its legal form to
SCIO. The previous assets of the Group were transferred to the SCIO on 24 September 2019. It has
a multiple tier structure ènd is administered in accordance with its Constitution (based upon a
form recommended by the kottish Council for Voluntary Organisations and subsequently
approved by OSCRI. During 2022 the Constitution was amended to permit virtual or hybrid
meetings.
ReC￿l¢ment ond Appolntment of Trnstees
At the Annual General Meeting all members of the Group may nominate Full Members who are
believed to have the ski115 and commitment to contribute to the management of the Group's
business affair5. Members of the Cornmrttee are the charivs Tru5tee5. Committee members are
appointed at the Annual General Meeting and serve for a period of one year after which thev
must seek re-election if they wish to continue. Members (who will also become Trustees1 co-
opted onto the Committee to fill vacancies that arise must stand for election at the next Annual
General Meeting, if they 50 wish.

Or8anisational Structure
The Committee is chaired by the Chairperson and must meet no less than two times per year.
Certain responsibilities are dele8ated to the Chairperson. Secretary, Treasurer and Exhibition Co-
ordinator as appropriate.
Objertlves and Artlvities
Charitable purposes
The Group provides recreational facilities and activities related to finescale railway
modellin8 Wlth the object of improving the condition5 of life for our members.
The Group advances education among members both of the prototype railways and in the
skills required for finescale railway modelling and to raise awareness amon8 interested members
of the public that these skills are attainable.
To widen the appreciation of OUT rai￿aY herita8e and of the art and science of finescale
railway modellin8 t￿th amon8 our members and for wider public benefit.
Maln artlvltles In relatlon to these objects
The Group normally meets tsvice monthty in its Paisley church clubroom. There V￿rk on
progressing the Group's new layout based on Garlieston, in Wigtown5hire, is undertaken. Though
some construttion/modellin8 was carried out at membefs. homes.
Group members were able to participate in some local model railway exhibitions by putting on
demonstrations of modellin8 and operating the 8roup's layout and that of memberfs layouts.
Visits to view other folks. rallway layouts. heritage railways and lectures by experts
knowledgeable on railway practice. did not occur durin8 the period under review.

The Group is a member of the Association of Model Railway Societies in Scotland whKh entitles it
to rake part In its annual exhibttion Model Rail Scotland and receive a share of the distribution of
any surplus arising.
Achlevernents and Performan
We centre our activities around the building owning and exhiblting of model railways. 2024 was
another busv vear foi us as a club with us involved with $￿en exhibition commitments. We
attended the following shows:
Model Rail Scotland with John Stocks, Kettlewell
Summerlee with Garlieston
Gadieston IMuSberry Harbour 80 ?nntversary Exhibittonl with Garlieston
Penh, with a team of demonstrators as a part of the Scalefour "zone~
Doors Open at PMCH with Garlieston
Ayr MRS lat Troonl with Garlieston
Cathcèrt MRS with
alon8 With a demonstration table
We strlve to make the models we exhlts't as visually pleasin& reliable in operation and a pleasure
to operate. New nK)dels like Garlieston are often subject to several years follow vp activity as we
try to raise all three of these credentials. Away from the exhibitK)n hall 2024 2024 also saw an
extensive development of Garlieston:
The c355ette fiddle yards which had proved cumbersome to operate and lead to delays in
presenting trains for the pubic to watch was rebcated with a traverser IMilli51e wdl and
slding5 (Harbour endl,
• We a150 provided second controller at the Millisle FY end to facilitate Ilar8elyl hands-fiee
stock fiddlin81 Experience at Ayr Showed it to be a great succe55 and improved the
exhibiting experience for the fiddle yard operators.
A scenic refresh has also been ongoing on Garlieston since the Ayr show. the rr(*st obvious
additK)n bein8 the splendid backscene so artfully created by Linda, to whom we are most

grateful. Gaflieston has been morphing into Garliestown, as befits its setting around the
year 19CX)
In addition to these layout centred artivities. in 2024 we held two social events a Dinner
preceding the 2023 AGM attended by 7 members and a Christmas Lunch attended by seven
members.
Just outwith 2024, but close enough and certainly of immense significonce to both the ongoing
cohesion and governance of the group was the passing of our Secretary and Treasurer for at least
forty of the groups fifty two year existence Chris Coles. To say, Chris was the ticking heart and soul
of the group is not an exa88eratron, he ran and organised the group leaving the rest of us to focus
on the building and operating of layouts. The gap he has left behind needs filling and with few
candidates with the time and experience to tackle these important tasks will prove a challenge
and we seek to regenerate and re-organise for the future in 2025.
Flnanclal Revlew
WS4mmG's finance arrangements are relatS¥ely slmple: we have one bank account with the Bank
of Scotland. and we have never received any legacies or donations that are ring-fenced for any
specific activity or project. As a result. there are no restricted funds to be accounted for nor
reserve funds set aside in separate account. This means that we can slmplify the presentatlon of
our accounts.
The principal sources of income are the membership subscriptions, the clubroom levy and the
distribution of funds from the Model Rail Scotland exhibition. The main expenditure streams are
the clubfoom rent and materials for the development of the Group's exhibition layouts. With the
move to a SCIO the Group has been approved by HMRC and is now benefiting from feclaiming the
tax paid bv members through the Gift Aid scheme.
During 2024 we had an Income of £2815.15 and expendrture of £2631.74 givin8 a resultin8 annual
Surplus of £205.40, this resulted in our net assets as at the 31 December 2024 rising to £4382.40.
These headline results are a shown in the appended income and expenditure statement and our
on80in8 balance sheet that have been approved by our Independent Examiner .
We have been Increasln8ly movin8 to havlng all our financial transactions make by 8ACS, which
means that means an dectronic copy of our bank ststement can Provide a transparent record of
our income and expenditure. In preparing these accounts we have for the first time been able to
use downloaded bank statement as our primary data source and reconciled the opening and
closing balances in the accounts with the cash in the bank account at the close of 2023 and 2024.
Unfortunately. this cross checking has thrown up the anornaly that our balance at the end of 2023
was not the £4196.51 but £4176.99. a difference of£19.52.
Our 2023 accounts, which were subject to ri8orous scrutiny, by Ouf current Independent
Examiner, were found to be an accurate record of our income and expenditure which su88ests
that this difference was cariied over from 2022. Given the volume of cash transartions at that
time we feel that we are unlikely to ever find the SOUTce of the error which will almost certainly be
a result of failure to timeously record those cash transactions.
We therefore propose to write off this difference which will allow us in futuie, on the basis all
transactions havin8 a discrete bank entry to continuously reconcile the cash balance in our bank
account wth our income and expenditure.

The Trustees. polcy is to retsin reserves in (*der to meet known (￿lmitments Isuch as our rent
Ilabillty to the church at which we are a tenant) to cover any uneKpÈrtèd expendtture. Thig will
include desi8nated fvnds. At the year end the Group held unrestricted cash furds of £4.382.40 of
whlch £750 is In a General Reserve Fund. The remalnin8 balance cf £3.632 would represent
pPr0￿MatelY one yearfs seneral expenditu￿ under r￿[ ¢ir¢umstances.
Rlsks
The mer￿erShIP is Bettin8 more elderty and $0 fillinB leathhip roles is proving diff￿ult. The
number of ￿8￿lfI￿nt giver5 is a150 dedininB as they move from employment to retir•m•nt and 4
number members have trKr¢ased mobility Issues. A greater effort is bein8 planned into Increasln8
the rnembershSp* Partkularly of ￿Unse[ folL The dubrwrn rent chaTsed by our landlord Is also
Inctealn8.
()on•ted s¢Thlrysand faclftles
Members have donated thelr tlme and model1￿ skllls in pr(xlucin8 buildings, stock and scenlc
effects for the new layoirt.
Statement of Tntstees, Re5ponslbllltles
The Commlttee mernbers nwst prepare financl•l ststements whlch 8ive suffkiènt dètall to enablè
an apweclatlon of the transactlons of the Group durfn8 the fknanc5al year. The members of thè
Comrnittee are responjlble lor keeping proper accounting r&ords vthlch. on reque3( must reflert
the fln•nclal ppsltlon ol the Gr(wp at that tlffle. Th15 r¥iu5t be done to en5Ule that the financial
statements comply wlth the Charltles ar￿ Trustee Invesirnent Iscrtlandl Act 2005. and the
Charitie5 Accounts 15cotlandl Re8ularion$ 2L¥J6. They are alw responslble for safeguardln8 the
assets of the Group and must take reasonable steps for the prevention andlor detectlon of fraud
and other Irre8ularltie*
This reporP *nA +ha have been prepared oft behalf of thè Trustees by:.
ClidSrman
24 Ay-
1 2c2
p% I.
iKiidyl on thelr behalf.

Independent Exarnlnerfs Roport to the Trnst•es/members of West Scotland 4mrn
Group
SC049403
I report on the accounts of the tharfty for the year ended 31 December 2023 whkh are set out on
pa8es 8 to 10.
The charftys trustees are ￿pOnSible for the preparatknn of the accounts in aCCord￿ce with the
lern)s of the Charltles and Trustee Investment (kotlandl P£t 2(K15 and the Charltie5 Accounts
15cotland) Regul•tion$ 2006 {•s •mended).
Th• ¢h¥rlty trusl•es c4xwl¢r that th¢ auth req•Jlrement of Ae8yl•bon iO(illd) of the kcountS
Rt8ul•tlons does not apply. It Is my rejponslblllty to &umbne the a￿oUnts as requlred under
ject￿n 44111(cl of ihe Art and to strte whether pankwlar mattff5 have come to my attentbon.
Basls of Indoputht examlnerfs statern•nt
My examinatlon Is caThled out In acctydance wlth Regulation 11 of the 2(M)6 Accounts
Regulatlons. An ex•minatlcfj widudes a rewew of the accountln8 recLYds kept by the charlty ané a
comparlson of the aetounts proWit￿ wlth tho%• records ￿ #Iso includ•s ¢oftsid•ration of anv
unusual items or dlsck>sure5 In the accounts, and seeks explanath>ns from the trustees concemin8
any suth mattets. The procedures undertaken do not provide all the Lwidence that would be
requlred In audrt. and consewently. I do Th)t express an audtt oplnlon ￿ the vlew Blven by the
accvunts.
Independ•rt •xamlnerfs slateft￿rt
In the c￿[Se of my exarnSnation, no matter has tome to my attentK)n
which gives me reasonaue cause to bèlleve that In any material r•sPgrt the requirem•nts:
to k••p accountin6 records in a¢¢ordan¢e wlth Sectlon 44 {Ill•l of the 2CK)5 Act and
Re8ulatlon 4 of the 20(* Accounts Re8ul•tion), and
to prepare accounts whlth accord with the Kcounts'n8 rec(*ds and comply wlth
Re8ulatkn 9 of the 2(#)6 kcounts Re8ulations have nol been met. or
to whl¢h, In my opinion. attent#)n should be drawn In order to enable a pmper
understsndin8 tsft￿ 3c£ounts to be reached.
Si8ned:
Date. L"J Pl 2025

WEsf SCOTLAND 4MM GROUP
scio
IMCOME
Subxrigt
broom L•
Mis￿111r￿￿% thnitbDns
481.
516.
1353.50 1411
ExhlbJtbns
Model Ral St0tL•￿l 918.65
Other exhlykn 50.(K) 968.65 948.78
OAYJ
832.92
GTft Aid feclakn•d
Mi%collaneou5
rtteipts
Total InuKn•
2837.15 37￿70
Administratk)n
InSUra￿e
Clubrocffi rent
Loyout
Clubrocffi ftt out
EquiP￿￿t
35.
16.36
171.02
168.52
21￿.￿ 1825.C
165.40 243.08
>1.95
35.26
27.32
AMRSS
Exhlbltbn Exwses
33.
33.a)
del Ram Scotland
OthET exhibttbons
o.
I￿.￿) I￿.CA? 109.
Ir#1*￿nd￿nl Ex•mlner F••s
Tot•l•w¥llturn
2631.74 24fj2.17
2fLI.41 1246.55
23 kns-

TATEMEiir
7&991¥
Surplusl(defitltl F¢Ji 2024
205AI
1246
4J82.4ry* 4ts6iJJ
Not• I
k recordlLitlon31112123
Act￿1 ￿/12￿>
plus Debtors at 3U12
Iw Liabilitjes at 31112
N•t aM•ts 31112123
127.
49
417&99
8•nk re￿￿￿[1tk1ft 31112124
kn ••nk ai112124
plus debtors
less lablllVe5
S￿(￿)
327.10
Ilot• 3
Our bank re(￿ncilI￿ {NDte 11 •btye shth¥th4t our•ssets at 31.12.23 were £4176.99 r
£4196.51 •5 yth)usty stated.
W•. our 2023 attouNs and ihe cOrrnS￿Thy￿nC4 w￿h th• Ind•p•nd•ni Examiners and
confimi trol the Income Evr￿lt￿e •ccount •ppafs to ￿ both compl•t• •nd •ceur*t•. The
lTrJep•ndent •xamlrwr ¢onfirnis that thè infcfftutktn was M*1• ¥￿il¥ble af)d no bank r•toncili•tion
w•s carrled ¢xrt. W* have therefore condud•J th•t th• £1952 dI￿r•P•h￿ uvrled for￿Id from
2022 m•ny of our trnfMct5trns w•r• In c•th.
We l•el it is urtlikely •t this stale we rtsol¥e tre •nd our best w•y forw•rd will be to wrlte
of tlNs 5urn of £19.52 and move forward wtih• st￿tIOn where our and experidiluig dlign with
the cash ￿ld wfthin our bank Kcount.
Z3 &4éuf, Zcn3

Accountin8 Pollcies
The principal accounting policies. which have been applied consistently in the current and
preceding year in dealing with items which are considered material to the accounts, are set
out below.
Basis of preparatlon
The accounts have been prepared on the Receipts and Payments basis in accordance with
applicable accounting standards and under the historical cost convention, and in accordance
with the Charities and Trustee Investment Ikotlandl Act 2005 and the Charities Accounts
(Scotland) Regulations 20061ès amended).
Nature and purpose of funds
Funds are classified as either restricted funds or unrestricted funds. defined as follows.
Restricted Funds are funds subject to specifK requirements as to their use which may be
declared by the donor or with their authority or created through legal processes, but still
within the wider objects of the charity. No Restricted Funds were held by the Group in 2023.
No Endowment Funds are held.
Unrestricted Fund5 are expendable at the discretlon of the trustees in furtherance of the
objects of the charity- If parts of the unrestricted fvnds are earmarked at the discretion of
the trustees for a particular purpose. they are designated as a separate fund. This
designation has an administrative purpose only and does not legally restrict the trustees.
discretion to apply the fund.
Incomlnq resources
All donations and 8ifts are included wthin incoming resoufces undei either unrestricted or
restricted fund according to the terms under which the donation is made and when the
amount can be quantified with reasonable certainty. Donation5 and gifts in kind are brought
Into the accounts at their market value to the charity.
Resources expended
Expenditure is reco8ni2ed as an Actuèl Basis as the liability is incurred.
Tanglble flxed assets
The charity has the right to occupy and use for its charitable objects certaln tan8ible fixed
assets. includin8 the clubroom, equipment and exhibition layouts.
Expenditure incurred on the repair and maintenance of these assets Is charged as resources
expended In the statement of financial activities in the perlod in which the liability arises.
Taxatlon
West Scotland 4mm Group is reco8nized as a Scottish Charitable Incorporated Organisation
for the purposes of applicable taxation legislation and is therefore not subject to taxation on
Its charitable activities. The charity is not registered for VAT and resources expended
therefore include irrecoverable input VAT.
10