APPENDIX2
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1st Cowal Company Boys' Brigade & Girls’ Association $C050657
( = 1¢Pr f a 1?* Receipts. and payments accounts
id IJIN For theperiod [Month JL_Year [|] [¢g] [Month _J[__Year_]
r
Section A Statement of receipts and payments
Unrestricted Restricted Expendable Permanent Total funds Total funds last
funds funds endowmentfunds endowmentfunds current period; period;
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
A1 Receipts
[Donationslegacies | |so] 150
lrants | a |
[Receipts[cross traaingreceipts from fundraising activites|| 818 | |ee [ste] ee|
Income from investments other than
land and buildings
[Rents from and & buildings | a
Gross receipts from other charitable
activities 1,729
Af Subtotal] 3.422) cs |
A2 Receipts from asset &
investment sales
[Proceeds trom sale of ixed assets | |
[Proceedsofinvestmentstrom sale | |
A2Subtotal[ —s_= |
A3 Payments
rantsactivities andaonatons [| es |
Sovemancecoss a
[Ret Tindepenen exerinion| ee |
a ee |
a |
rr ee es |
A3 Sub total[ 4608] 4.809| [4470]
A4 Payments relating to asset and
investment movements
Pucrasesoftmedassets [|
Purchase ofinvestnenisAd Sub total[|
Total payments[ 4608][JC] Dd
Net receipts /(payments)[ sen] [= JE] (2
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APPENDIX 2 . . = gs
1st Cowal Company Boys' Brigade & Girls’ Association $C050657
Section B Statement of balances
- Expendable Permanent
eo Restricted funds endowment endowment —-tal onent Total last period
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest£
B1 Cash funds Cash and bank balances at start of year | 2,863, | 2.863 |
Surplus / (deficit) shown on receipts and
ents account (1,187) (1,187)
Cash and bank balances at end of year 1,676 1,676
(Agree balances with receipts and payments
account(s))
Fund to which asset belongs Market valuation Last year
Dee ta ilsl
to nearest £ to nearest £
_ — —
Total
Details Fund to which asset belongs Cost (if available) oe vailable) (it Last year
to nearest £ to nearest£ to nearest £
- = =
Total
Details Fund to which liability relates Amount due Last year
to nearest £ to nearest £
i — —
Total
Details Fund to which liability relates (esti ) Last year
to nearest £ to nearest £
oo — —
Total
Signed by one or two trustees Date of
on behalf of all the trustees Signature Print Name ate o}
approval
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1st Cowal Boys Brigade & Girls Association R & P 2024-2025.xIsx / Statement of balances 2
December 2007
APPENDIX 2
1st Cowal Company Boys’ Brigade & Girls’ Association
$C050657
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Section C Notes to the Accounts
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C1 Nature and purpose of funds (may be stated on analysis of funds worksheets) Type a . Individual / Number of grants £ of activity or project supported institution made - —= Total C3a Trustee remuneration If no remuneration was paid during the period to any charity trustee or person connected to a trustee cross this box (otherwise complete section 3b)
## Authority under which paid
C3b Trustee remuneration - details
C4a Trustee expenses If no expenses were paid to any charity trustee during the period then cross this box (otherwise complete section 4b)
Number of £ trustees
C4b Trustee expenses - details
Nature of relationship
Nature of transaction
Transaction Balance amount (£) outstandingiod end at(£
C5 Transactions with trustees and connected persons _ BS 1st Cowal Boys Brigade & Girls Association R & P 2024-2025 .xisx/ Notes 3
December 2007
APPENDIX 2
1st Cowal Company Boys' Brigade & Girls' Association
$C050657
## Additional analysis (1)
Analysis of receipts and payments
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1 Donations
- Expendable Permanent
Unrestricted Restricted funds endowment endowment TL current Total last period
funds funds funds Pert
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
a a) PSO 150
ee 9 ee |
a 9 ee |ee
Tota 9 es |
a) |
2 Grants
Unrestricted , Total current -
Restricted funds period Total last period
to nearest £ to nearest £ to nearest £ to nearest£
Total == =
3 Gross receipts from other charitable activities
- Expendable Permanent
Unrestricted Restricted funds endowment endowment Total“ Total last period
funds funds funds per
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
Membership } 1,946 | | 1,946 | 1,270
Titae) p83|
ee | Tai | TATE
ee 9 es |eee
a 5 a |
a 9 es |eee
9 a |
reference error - - - reference error reference error
4 Payments relating directly to charitable activities
- Expendable Permanent
eis Restricted funds endowment endowment ered Total last period
to nearest £ to nearest £ to fundneare s t £ to fundneare s t £ to nearest £ to nearest£
Bank Charge a) | [649] Cid|
Equipment expensed ; 7,038 7,038) [938
| 1,043; | 1,043) 1,073
1,705 1,705 1,215
| (198 p98) | [12]
Po} |
[Uniforms |
ee 183 |
9» a |
a 9 a |
eb ee |
Total 440
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1st Cowal Boys Brigade & Girls Association R & P 2024-2025.xisxAdditional notes (1)
December 2007
APPENDIX2
$C050657
## Additional analysis (2)
|5 Breakdown ofunrestricted funds|||||
|---|---|---|---|---|
||||Total
unrestricted
funds|Total
unrestricted
funds lastperiod|
|Receipts|||||
|Receiptsfromfundraisingactivities
Grosstrading receipts||
50|
|
|
|
—«S18 |
|||po] {1500|
a|ee
a|
|
518 |
1,476
a|eee||
|Rentsfromland&buildings
rossreceiptsfrom other charitableactivites
Subtotal|-
[2858 |
|3,422|||es|
P2854
3,422|3,355|
|Receiptsfrom asset & investment sales|||||
|Proceeds from sale offixed assets|||||
|Proceeds from sale of investments|||||
|Sub total|||||
|Totalreceipts||es|es|||||
|Payments|||||
|Expenses forfundraising activities
Grosstradingpayments
[|
sid
investmentmanagementcosts
-
Payments relating directlyto charitableactivites |{|
Grantsanddonations
[|
Audit/independent examination] [~_____|
Preparationofannualaccounts|[|
Legalcosts] ||
ee0
ee©
Sub total|||4,470
a|eee
es|
es|
es|
es|
|]
es|
|
|ee
a |eee
4,470||
|Payments relating to asset and investment|||||
|movements|||||
|Purchases of fixed assets|||||
|Purchase of investments|||||
|Sub total|||||
|Totalpayments||eS**|**||aa|
|a
and purpose
offunds|||||
1st Cowal Boys Brigade & Girls Association R & P 2024-2025.xisxAdditional notes (2)
December 2007
APPENDIX 2
1st Cowal Company Boys' Brigade & Girls' Association $C050657
## Additional analysis (3)
|6 Breakdown of restricted funds|6 Breakdown of restricted funds|||
|---|---|---|---|
|||Total restricted|Totalrestricted|
|||funds|funds last|
||||period|
|Receipts||||
|Receiptsfromfundraising activities
Income from investments other than land and||||||
|ti*id
||||
|buildings||||
|||||
|||
||Sub total|||||
|Receiptsfrom asset & investment sales||||
||Sub total|||
|Payments||||
|||__||
|||rs
-as||
|||as||
|||as||
|||as||
|||as||
|PO
Subtotal||||
||||
|Payments relating to asset and investment||||
|movements||||
||Sub total|||
||Netreceipts (payments),[—](JZIOO9|||
|a
and purpose offunds||||
1st Cowal Boys Brigade & Girls Association R & P 2024-2025 xIsxAdditional notes (3)
December 2007
**1[st] Cowal Boys’ Brigade & Girls’ Association Trustees’ Annual Report** 1[st] September 2024 to 31[st] August 2025
## **Charity contact information**
## 1[ST] COWAL BOYS’ BRIGADE & GIRLS’ ASSOCIATION
Scottish Charity Number: SC050657
7 Queens Road
Sandbank
PA23 8PY
1cowal@boys-brigade.org.uk
www.facebook.com/1cowalbb
**2** ~~en~~
## **Charity Trustees**
During the period, our charity was governed by the Trustees named below;
1.
2. 3. 4.
~~oo~~ **3**
## **Objectives and activities**
Our aim is the advancement of education through the provision of extracurricular activities to contribute to the development of young people; and the advancement of citizenship and community development through the provision of opportunities for individuals to engage more widely in their local community.
At the 1[st] Cowal we achieve these aims through the provision of weekly sessions in a safe, nurturing environment supported by volunteer leaders who are passionate about supporting the development of young people in our local community and providing opportunities that may ordinarily not be available to them.
We achieve this through a structured programme that provides fun and exciting activities with opportunities for children and young people to be recognised for their participation and achievement through awards
Our programme is anchored around six key themes; Get Active, Get Adventurous, Get Creative, Get Learning, Get Involved and Get into the Bible.
In addition to our core programme, we seek to provide additional opportunities outside of our routine sessions, such as through the provision of Adventure days at local outdoor education centres, planned activities within our own Company and also through partnering with Cowal Kirk on activities.
These opportunities are provided to children and young people between the ages of 5 – 18, regardless of gender, ethnicity or culture.
We are the 1[st] Cowal, and the adventure begins here.
**4**
## **Structure, governance and management**
## Type of governing document
We are a Scottish Charitable Incorporated Organisation (SCIO) governed by a constitution.
Our structure is that of a single-tier SCIO membership-based organisation.
This constitution sets out how the organisations charitable activities are structured; how you can become members and how the Trustees must govern the organisation to ensure it achieves its charitable objectives.
## Trustee recruitment and appointment
We have not in this period recruited any additional Trustees.
Our constitution sets out that we must have a minimum of 3 trustees and a maximum of 7.
It stipulates that one Trustee must be the Company Captain, and no more than 4 shall be charity trustees who were elected as per our constitution.
Our Trustees also have the option to appoint no more than 2 co-opted trustees for their specific knowledge or experience.
Each Trustee must be re-elected annually at an Annual General Meeting (AGM) of the Charity.
Any member of our Charity is eligible to be appointed as a Trustee as per Clauses 11 and 12 of our Constitution, subject to Eligibility criteria set out in Clauses 56 and 57.
**5**
## **Achievements and performance**
1st Cowal Achievements 2024–2025
## **Growth & Inclusion**
- Membership grew to **61 young people** , with Anchors, Juniors, Company, and Seniors all thriving.
- For the first time in 18 months, the waiting list was cleared - though demand quickly returned with 9 more young people waiting.
- Two new adult volunteers ( ) joined, strengthening the leadership team.
- Weekly fees remained at **£1 per child** , ensuring affordability in a community facing economic challenges.
- Launch of the **Adventure Fund** (April 2025), a crowdfunding campaign to sustain activities and subsidise larger events like residential weekends.
## **Anchors & Juniors**
- Anchors explored identity and uniqueness through **self-portraits** , crafts, and stories, learning about sharing and God’s protection.
- Juniors tackled **coding and Braille** , created constellation boxes, and enjoyed creative Bible-themed activities like “What if God were an Emoji?”
- Both groups embraced outdoor learning, teamwork, and faith-based reflection.
## **Adventure & Outdoor Learning**
- **Ardentinny Adventure Day (June 2025):**
- 30 young people took part in canoeing, archery, gorge walking, and waterfall climbing.
- The day emphasised courage, resilience, and teamwork, leaving lasting memories and excitement for future adventures.
## **Awards & Recognition**
- **Awards Night (June 2025):**
- Over **200 awards** presented to 62 young people.
- **27 Steadfast Spirit Awards** for high attendance and positive attitude.
- Historic presentation of **two President’s Badges** (to Elise and Alexia Wilson).
**6**
- **High Kirk Trophy** awarded to Fraser Whitworth-Foster for effort and courage.
- Farewell to Elise Wilson, the group’s first Senior leaver heading to university.
- Long Service Awards: ), with a surprise presentation by Battalion President .
## **Service & Fundraising**
- **1240 Challenge (Dec 2024):** Anchors caught a ball 1,240 times; older sections completed a 1,240-second silence.
- Raised **£434** , funding vaccinations for 6,510 children against polio.
- With Gates Foundation match funding, the impact grew to **19,530 children vaccinated** .
- Ongoing **Adventure Fund** campaign ensures sustainability of outdoor learning and award celebrations.
## **Community & Faith**
- Strong support from Cowal Kirk, parents, guardians, and leaders made all achievements possible.
- Activities consistently blended **fun, faith, and personal growth** , nurturing resilience, leadership, and teamwork.
- The year’s theme: **“Adventure, Dedication, and Opportunity for All.”**
## **Overall Impact**
The 2024–2025 year was marked by **growth, inclusion, adventure, and recognition** . From coding challenges to waterfall climbs, from fundraising feats to historic awards, 1st Cowal empowered young people to build courage, character, and community. With the Adventure Fund now in place, the group is well-positioned to sustain and expand opportunities into 2026 and beyond.
**7**
## **Financial review**
||**2024-2025**|**2023-2024**|
|---|---|---|
|**Income**|||
|Administration|30.00|95.07|
|Donations|50.00|150.00|
|Events|882.96|357.34|
|Fundraising|517.56|1,476.00|
|Membership Fees|1,946.23|1,305.15|
|Uniform|25.36|82.62|
|**Expense**|||
|Administration|1,734.88|1,318.67|
|Awards|555.02|0.00|
|Bank Fees|70.34|16.45|
|Equipment|1,037.78|2,027.79|
|Events|1,042.97|1,034.14|
|Meetings|198.12|0.00|
|Uniform|0.00|184.00|
|**Account balances**|||
|1st Cowal BB & GA|1,676.09|2,863.09|
|**Summary**|||
|Account balance brought forward|2,863.09|3,977.96|
|Total income|3,452.11|3,466.18|
|Total expenditure|4,639.11|4,581.05|
|Net income|-1,187.00|-1,114.87|
|Account balance carried forward|1,676.09|2,863.09|
**8** ~~TTT~~
~~Ds~~
Summary of Key Notes: Financial Comparison 24-25 vs 23-24
The financial figures for the periods ending 2024-2025 and 2023-2024 reveal several notable changes:
- **Income Trends:** Overall income held steady year-on-year (£3,452.11 in 20242025 vs £3,466.18 in 2023-2024). Notable differences are seen in individual categories:
- **Fundraising** income dropped significantly (£517.56 vs £1,476.00), mainly due to reduced grant income and delays in expected payments.
- **Events** income increased markedly (£882.96 vs £357.34), showing greater success in activity-based fundraising.
- **Membership Fees** rose (£1,946.23 vs £1,305.15), continued growth in membership numbers and greater adherence to payments by individual families.
- **Donations** and **Administration** income both fell in 2024-2025 compared to the previous year.
- **Expenditure Patterns:** Total expenditure rose slightly (£4,639.11 vs £4,581.05) driven by greater membership numbers and increased costs for activities and equipment.
- **Awards** costs appeared for the first time in 2024-2025 (£555.02), having been previously included within equipment costs.
- **Equipment** spend decreased (£1,037.78 vs £2,027.79), largely due to the exclusion of awards.
- **Bank Fees** increased (£70.34 vs £16.45), attributed to more payments made via direct debit and the online shop.
- **Meetings** expenses were present in 2024-2025 (£198.12) but not in the prior year.
- **Uniform** expenditure dropped to zero in 2024-2025, having been £184 in 20232024.
- **Net Income & Account Balances:** Both years ended with a deficit (–£1,187.00 in 2024-2025, –£1,114.87 in 2023-2024), resulting in a reduction of the closing bank balance (£1,676.09 vs £2,863.09).
- **Accounting Notes:** The new separation of awards from equipment costs provides improved clarity in financial reporting for 2024-2025. The accounts were independently examined by Solena MacLeod, ensuring transparency and accuracy.
**9**
## Statement of the charity’s policy on reserves
The Trustees operate on the basis of seeking to a minimum balance to cover our Capitation Fees which cover the cost of our Insurance, which is on average £1,600 per year, or equivalent to three months running costs.
## Details of any deficit
During the period, the charity experienced a deficit of £1,187.00. This shortfall was primarily due to fundraising from grants being lower than anticipated, alongside a delay in receiving a £1,200 grant from Generation Cashback; this payment is expected in September 2025.
To address this, the Trustees are actively working to boost fundraising by expanding initiatives such as the Adventure Fund, participating in the Community Lottery, and encouraging more frequent ad-hoc donations.
## Donated facilities and services
The charity has not donated any facilities or services in the period.
**10**
## **Future plans**
In the 2025/26 financial year, we will be intensifying our fundraising efforts for the Adventure Fund, alongside seeking additional funding from a wider range of sources. Our goal is to broaden the scope of outdoor and adventure-based activities, with plans to host our first residential or sleepover event for young people aged 8 to 18.
We also intend to deepen our engagement with the local community, including collaboration with local emergency services, initiatives exploring mental health among young people, and fundraising to support organisations that make a positive impact locally.
Our commitment to training and development for adult volunteers will continue, and we aim to support one of our young people in achieving their King’s Badge - building on our achievements in 2024/25, when we presented our first Presidents Badges in several years.
Maintaining financial stability and self-sufficiency remains a priority, while ensuring our activities remain affordable and accessible for as many families as possible. We will continue our collaboration with the Boys’ Brigade locally in Argyll and Inverclyde, and nationally, to enhance opportunities for young people - particularly by championing the Girls’ Association and amplifying the voices and experiences of young girls and women within our organisation.
Social media will continue to play a vital role in raising awareness and driving engagement within our community, helping us to extend our reach to neighbouring villages and further afield.
## **Declaration**
Signed on behalf of the charity trustees:
Print name
CAPTAIN
Designation
Date
19/12/2025
**11**
19
## APPENDIX 3
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Scottish Charity Regulator
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Independent examiner’s report on the accounts _w~ Report to the Charity name . . . trustees/members of 1%‘ Cowal Boys’ Brigade & Girls’ Association Registered charity $C050657 number On the accounts of the Period start date Period end date charity for the period Da Month Year Da Month Year to 01 September 2024 31 August 2025 ber to include th Respective The charity's trustees are responsible for the preparation of the accounts in accordance responsibilities of with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the trustees and examiner 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. Basis of independent My examination is carried out in accordance with Regulation 11 of the 2006 Accounts examiner’s statement Regulations. An examination 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 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 _ In the course of my examination, no matter has come to my attention [other than that statement disclosed on the attached page”*] 1. 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 been met, or 2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Signed: Date: 19 December 2025 Name: Relevant professional qualification(s) or body (if any): Address:
*Please delete the words in the brackets if they do not apply. If the words do apply, set out those matters which have come to your attention on the following page.
## APPENDIX 3
Only complete if the examiner needs to highlight material problems.
Give here brief details of any items that the examiner wishes to disclose