REPORT OF THE TRUSTEES FOR THE YEAR ENDED MARCH

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					            THE SCOTTISH COUNCIL

           THE SCOUT ASSOCIATION

            Scottish Charity SC017511


REPORT OF THE BOARD AND FINANCIAL STATEMENTS

            FOR THE YEAR ENDED

                31 MARCH 2010
THE SCOTTISH COUNCIL THE SCOUT ASSOCIATION
REPORT OF THE BOARD AND FINANCIAL STATEMENTS FOR YEAR ENDED 31 MARCH 2010

                  LEGAL AND ADMINISTRATIVE INFORMATION


The Scout Association was incorporated by Royal Charter in 1912. Its powers include the
appointment of local bodies for the management of its affairs in any particular part of the
United Kingdom; under these powers its affairs in Scotland are delegated to the Scottish
Council, with a board for the management of its business. The Scottish Council is an
independently registered Scottish Charity with its own constitution.


                                    Honorary President
                               Sir W Garth Morrison KT CBE


                                       Scottish Board

                                 EX OFFICIO MEMBERS

                                         Chairman
                                       Duncan R Clark

                              Chief Commissioner of Scotland
                                     Eleanor Lyall MBE

                                    Honorary Treasurer
                                      R Colin S Scott

                          Chairman of the Executive Committee
                                 J Douglas Allan OBE

                        Depute Chief Commissioner (Development)
                                   Roy Davidson MBE

                        Depute Chief Commissioner (Programme)
                                    Graham Haddock

                       Chair of the Scottish Scout Network Council
                                       Alan Martin

                          SHQ Commissioner for Adult Training
                                 Ann Fotheringham

                               Chief Executive and Secretary
                                      James A Duffy*




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THE SCOTTISH COUNCIL THE SCOUT ASSOCIATION
REPORT OF THE BOARD AND FINANCIAL STATEMENTS FOR YEAR ENDED 31 MARCH 2010

                    LEGAL AND ADMINISTRATIVE INFORMATION

                                  ELECTED MEMBERS

Dawn Anderson       Forth Region                                   2006 – 7/11/2009
Graham Gilbert      East Region                                    2006 – 7/11/2009
Stuart Imrie        Clyde Region                                   2006 – 7/11/2009
Matthew Moore       North East Region                              2007 – 7/11/2009

Thomas Boag         West Region                                    2007 - 2010
Rosemary Craig      East Region                                    2007 - 2010
John Kennedy        South East Region                              2007 - 2010
George Walker       East Region                                    2007 - 2010

Richard Fairbairn   South East Region                              2008 - 2011
Marion Porteous     Highland and Islands                           2008 - 2011
Duncan Riddell      South West Region                              2008 - 2011
David Smith         Clyde Region                                   2008 - 2011

Laura Gilman        South East Region                              7/11/2009 - 2012
Norman Hall         North East Region                              7/11/2009 - 2012
Simon McGrory       Clyde Region                                   7/11/2009 - 2012
Hamish Scott        Forth Region                                   7/11/2009 - 2012

                              ELECTED YOUTH MEMBER

Graham Eden                   Highlands and Islands                2006 – 7/11/2009
Christopher McDermott             West Region                      7/11/2009 - 2012

                                 CO-OPTED MEMBERS

Jo Peek                        Voice for Young People

                                        OBSERVER

Dinah Faulds *                  Girlguiding Scotland

                                MINUTE SECRETARY

                                        Charles Lowe*
*Non-Voting

Principal Address                          Auditors

Fordell Firs                               Chiene + Tait
Hillend                                    Chartered Accountants and Statutory Auditor
Dunfermline                                61 Dublin Street
Fife                                       Edinburgh
KY11 7HQ                                   EH3 6NL

Bankers                                    Investment Advisors

Royal Bank of Scotland                     Adam & Company Investment Management Ltd
36 St Andrew Square                        22 Charlotte Square
Edinburgh                                  Edinburgh
EH2 2YB                                    EH2 4DF

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THE SCOTTISH COUNCIL THE SCOUT ASSOCIATION
REPORT OF THE BOARD AND FINANCIAL STATEMENTS FOR YEAR ENDED 31 MARCH 2010

The Board, who are the Trustees for the purposes of charity law, has pleasure in presenting its Annual
Report together with the Financial Statements for the year ended 31 March 2010. This report is
prepared in accordance with the statement of recommended practice “Accounting and Reporting by
Charities” (“the SORP”), originally issued in March 2005.

CONSTITUTION AND OBJECTS

The Council is a recognised Scottish charity. It operates in terms of its Constitution, most recently
updated and amended in 2007 and taking effect from 1 April 2008 to coincide with the introduction of
a new Region-based structure for the support of Scouting in Scotland. The management of the
Council‟s affairs is the responsibility of the members of the Scottish Board. The charity number is
SC017511.

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.

ORGANISATIONAL STRUCTURE
                                           The Scottish Council

The Council is in charge of the affairs of the Scout Association in Scotland. Its membership comprises
senior volunteers of Scottish Headquarters, Regional and District Commissioners and Chairmen,
Regional Delegates, District Youth delegates and one District Delegate per 250 District members or
part thereof. The Council normally meets annually.

                                            The Scottish Board

The Scottish Board consists of members of the Association elected by the Council for a period of
three years, members of the Scottish Headquarters Team nominated by the Chief Commissioner,
members serving on the Board because of the appointment they hold and co-opted members who are
appointed by the Board because of their specialised interests. There are up to 12 Elected Members,
reflecting the Regional structure for Scotland, not more than one of whom can be from any one Scout
District. A „Voice for Young People‟ is provided through an Elected Youth Member and
representation from the Scottish Scout Network Council.

Board members (other than non voting members) are the trustees for Scottish Scouting, formulate the
policy management for the organisation, and are elected or appointed to ensure that the work of
Scottish Headquarters responds to the needs of the Movement throughout Scotland. All new Board
members undergo induction training prior to their first meeting to ensure that they understand fully
their responsibilities as Trustees, comprehend the structure, operation, key policies, work programme
and objectives of the organisation and the obligations on them in support of these objectives.

The main purposes of the Scottish Board are to create policy, to direct its implementation and to be
accountable to the Scottish Council at its AGM. The Scottish Board meets at least four times a year.


                                        The Executive Committee

The Executive Committee is appointed by the Scottish Board and meets up to six times a year. It deals
with operational matters and is responsible for implementing policy decisions of the Scottish Board,
the supervision of finances, the operation of National Activity Centres, staff matters, the oversight of
administration and services, and for fund raising and the awarding of grants.



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THE SCOTTISH COUNCIL THE SCOUT ASSOCIATION
REPORT OF THE BOARD AND FINANCIAL STATEMENTS FOR YEAR ENDED 31 MARCH 2010

                              The Programme and Development Forum

The P&D Forum is a sub committee set up by the Scottish Board to implement, recommend and
advise on issues affecting the young people programme, adult training and the general development of
the Scout Movement in Scotland. The Forum is responsive to the priorities agreed by the Board in
line with the current Strategic Work Programme.

                                The Scottish Scout Network Council

The Scottish Scout Network Council (SSNC) is a committee responsible to the Board. The Council
provides a forum from which the views of Network Members (young adults aged 18 – 25) can be
voiced to the Scottish Board. The Council may advise the Scottish Board on all matters concerned
with the development of the Scout Network and the Movement in general, and may offer matters to
the Scottish Board for advice and comment.

A Chief Executive is appointed to manage the day-to-day operations.


REVIEW OF ACTIVITIES

Members of the Scottish Board, together with the team of Commissioners, Advisers and staff from
Scottish Headquarters and our Centres, have undertaken substantive work on a number of areas. The
work has been guided by a 3-year Work Programme 2007 – 2010, focused on 7 key strands:

S1:     Recruitment and retention of adult volunteers and young people
S2:     Improving (internal and external) communications
S3:     PR / Promotion / Image Development
S4:     Practical support for local Scouting
S5:     Celebrating the World Scout Centenary in 2007 – strand completed
S6:     Sustainability and growth beyond 2007
S7:     Developing people

Recruitment and Retention

For a fourth consecutive year our annual Census recorded a growth in overall membership. Total
membership stands at 38,546. The net increase of 1,762 on the previous year is the largest annual
increase in membership achieved since 1957. Over the lifetime of the Board‟s 2007-2010 3-year work
plan membership has risen by 3,986 (11.5%), substantially exceeding the Board‟s 5% growth target.

Youth membership rose by 1,324 (4.3%) in the last year to 31,836, the highest since 2001. More than
a third of this growth is accounted for by girls, who now comprise 11.5% of all youth members.
Growth was recorded in all sections: Beaver Scouts +5.2%; Cub Scouts +1.8%; Scouts +3.6%;
Explorer Scouts +13%; Network +34.7%.

The Explorer Scout Young Leaders expanded by 21.1% to 966. This particular provision has been a
huge success: a 10% growth was anticipated over 3 years, but a staggering 83% increase has been
achieved. Added to Members aged 18 to 25 in Leader roles, there are now more than 2,000 young
people aged 14 to 25 providing regular volunteer service to Scouting. This provides great
encouragement for the future.

Growth in youth membership is closely linked to success in adult recruitment. Adult volunteer
membership rose during the year to 6,710, including +6.4% in uniformed Leaders and +10.2% in
administrative and other support roles. As a consequence, the target growth of 5% in adult volunteers
over 3 years has been substantially exceeded, with an overall increase of 9.1% achieved.


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THE SCOTTISH COUNCIL THE SCOUT ASSOCIATION
REPORT OF THE BOARD AND FINANCIAL STATEMENTS FOR YEAR ENDED 31 MARCH 2010

Reflecting the increased popularity of Scouting, the „known‟ waiting lists of young people eligible to
join grew by 6.1% to 2,157. Whilst disappointing, this reinforces the challenge to recruit more adults
to provide Scouting for more young people.


Improving Communications and Image

In part, the growth in membership and in waiting lists reflects success in the Board‟s drive to engage
Scouting more effectively with an outside audience and to develop a positive image of Scouting as a
modern, vibrant and relevant youth Movement. In addition to substantial local media reporting, good
national media coverage has been secured for stories on growth and diversity, including girls in
Scouting. Collaboration with BBC Scotland‟s Out of Doors programme produced good exposure for
Scouting in general and for adult recruitment in particular.

Work continued to improve internal communication. The primary vehicle for communication with our
adult volunteers is e-bulletins, linked to website content. The monthly Scouts-Scotland plus e-news
and Programme e-news are delivered to over 4,200 adult volunteers, 63% of the total, and up from
57% in the previous year. Visits to the www.scouts-scotland.org.uk SHQ website have grown by
300% over the 2007-10 work plan period, accessing news, information and a growing resource
library. Further enhancements to functionality and design are being planned for.

Pathfinder, a new twice-yearly, high quality, full-colour magazine, was launched during the year,
bringing to an end over 40 years of Scottish Scout News. Mailed to all adult members in Scotland, it
aims to inform our membership and is also designed to promote Scouting to an external readership.
The first issue was launched at the Scottish Parliament in September 2009 with a copy presented by
two Young Spokespersons to Fiona Hyslop MSP, the then Cabinet Secretary for Education. Each
issue is themed and includes external contributions on topics of interest.

The Board has also promoted work on developing communications with youth members, including
the use of Social Networks. The postponement of a Youth Summit in February due to adverse weather
has delayed aspects of this work, although this was picked up by the rearranged Summit in June 2010.
A Social Network presence is anticipated later in 2010.

The Board has maintained and encouraged links with Members of the Scottish Parliament and
Government on matters of concern to Scouting. It submitted a detailed response to the consultation on
amendments to the Charities and Trustee Investment (Scotland) Act and the Charities Accounts
(Scotland) Regulations and to the consultation on secondary legislation for the Protection of
Vulnerable Groups (Scotland) Act. Scottish Scouting has also been represented on various quasi-
governmental groups, including the LTS Youth Work and Schools National Voluntary Sector Focus
Group; the PVG Voluntary Sector Issues Group; and OSCR‟s Integrated Reporting Charities
Reference Group.

The Board has supported significant collaborative work with other youth organisations through the
Awards Network, the Four Uniformed Youth Organisation‟s volunteer manager training initiative and
development of the CashBack for Communities Small Grants Pilot Scheme, a major new £0.5m
funding stream for local groups, operated jointly by 6 national volunteer-led youth organisations and
launched by Kenny MacAskill MSP, Cabinet Secretary for Justice, at SHQ/Fordell Firs in March
2010. It continues to work with SCVO and YouthLink Scotland, particularly in the areas of child
protection and outdoor learning, endeavouring to maintain a strong voice for volunteer-led youth
work. In addition to tangible benefits, this external work provides an opportunity to raise the profile of
The Scout Association amongst key decision makers whilst also seeking to influence policy to the
benefit of our members.




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THE SCOTTISH COUNCIL THE SCOUT ASSOCIATION
REPORT OF THE BOARD AND FINANCIAL STATEMENTS FOR YEAR ENDED 31 MARCH 2010

Sustainability and Growth - Supporting Local Scouting

The Board appointed a key volunteer to lead a major piece of work, with assistance from Evaluation
Support Scotland, to evaluate the impact of the new operating structure introduced to Scottish
Scouting in 2008. To identify the progress in meeting key objectives for the change process and an
extensive consultation and interview programme has been pursued, involving c. 600 individuals at all
operating levels. The final report will be considered by the Board in August 2010.

A range of initiatives has been pursued in support of local development initiatives across the country,
with a particular focus on recruitment and growth. 27 local Groups operating in areas of deprivation
within Clyde, West, South East and South West Regions, have been supported financially through our
membership subscription Abatement scheme, the cost of which is met by the wider membership. The
Development Grants Committee applied SHQ development funds in excess of £58,000 to support 47
local development projects. The SHQ support helped the applicants to secure almost £480,000 in
additional support for these projects from other sources, providing new opportunities for young
people, specialist skills training for activity focused volunteers, and equipment and resources to
support programme delivery. The financial contribution of the Gannochy Trust to this area of our
work is gratefully acknowledged.

A number of training and skills development events have been delivered by SHQ, both centrally and
across the Regions. These have included Regional Development events, Young Spokesperson
training, DofE workshops for new and experienced Advisers, training for District Scout Network
Leaders and capacity building for the Scottish Board, the SHQ Team and related key volunteers. The
Board gratefully acknowledges government funding to support this area of work, secured through the
National Voluntary Youth Work Organisations Support Fund. These funds have been allocated for a
3-year work programme to 2011, and will facilitate planned initiatives in support of key volunteer
managers, trainers and training advisers, and a developing youth engagement agenda.

A review of Scout Fellowship by the UK Scout Association has led to the introduction of a new
Active Support provision, with Regional launches being rolled out across Scotland.

Our 3 National Centres have performed well during the year, each meeting their financial targets. The
Lochgoilhead Centre hosted delegates from 16 countries at the 11th Joint European Guide and Scout
Centre Managers‟ Conference. A successful Leaders Only Weekend was held at Meggernie,
highlighting a demand for outdoor skills development amongst leaders. A short-term assignment was
commenced before the year-end to explore opportunities to further strengthen the contribution that our
National Centres can make to support the youth programme for each section.

Developing People

The primary purpose of Scouting is to support the development of young people. The Board fully
endorsed all 38 recommendations from a short-life working group on Youth Engagement and
Participation in decision-making and has agreed an implementation strategy. The recommendations
involve engagement of young people in planning and decision-making in every section and at all
levels of the Movement. A second Youth Summit will make a key contribution to driving this agenda.
The Board has reviewed aspects of the SHQ communications agenda to ensure that it facilitates and
complements the youth engagement agenda.

A higher level of youth participation was achieved for a very successful „Centenary‟ AGM, but
further progress is required, particularly with respect to the appointment of District Youth delegates.
During the event Keith Brown MSP, Minister for Schools and Skills, launched a new Cub Scout
Scottish Challenge Badge.

The Board has taken significant steps to provide opportunities to expand horizons through
international experiences. Through Destination Denmark SHQ sought to provide an introduction for


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THE SCOTTISH COUNCIL THE SCOUT ASSOCIATION
REPORT OF THE BOARD AND FINANCIAL STATEMENTS FOR YEAR ENDED 31 MARCH 2010

leaders to camping abroad, with a view to encourage the development of opportunities for more
young people in the future. 500 Scottish Scouts, Explorer Scouts and Leaders attended the Danish
Scout‟s Blue Summer Jamboree, joining 20,000 participants from almost 50 countries.

Similarly, SHQ organised an Explorer Belt expedition to Poland, designed to equip more leaders with
the knowledge and skills to operate this unique award. Almost 70 young people secured the Explorer
Belt through this initiative.

During the year plans have progressed for the 32nd Blair Atholl International Patrol Jamborette which
will bring 1,150 participants to Scotland in July 2010 and a further 400 participants in the Satellite
Camp weekend. Leaders and youth participants have been recruited and commenced training for the
Scottish Units attending the 22nd World Scout Jamboree in Sweden in 2011. The wider membership
has supported a fundraising and programme initiative for Malawi Scouting.

A new volunteer appointments process became fully operational from October 2009, designed to
improve administration and facilitate more effective delivery of support to the induction and training
of new volunteers.

A collaborative initiative on volunteer manager training, involving Girlguiding Scotland, Boys‟
Brigade Scotland and Girls‟ Brigade Scotland has been developed and fully piloted. A Ministerial
launch of this new on-line resource is planned for August 2010.


FUTURE PLANS

Following joint working between the Board and the SHQ senior volunteer and staff team, the Board
adopted a revised 3-year work programme for 2010-13. 7 main strands and their aims are identified
below:

Work Strand                               Aim
1.   Recruitment and retention            Ensure recruitment and retention of sufficient adult
                                          volunteers to facilitate the growth and availability of quality
                                          Scouting to more Young People.
2.    Supporting the 6 – 25               Provide development opportunities, materials and resources
      Programme                           to support volunteers in delivering the 6-25 Programme.
3.    Effective communications            Further develop and improve internal communications,
                                          engaging adults and young people across all levels of
                                          Scouting.
4.    Promoting Scouting                  Promote a positive image of a Scout Movement that is
                                          modern, relevant, accessible and flexible in approach.
5.    Adults supporting local             Support Group / District / Region development through a
      Scouting                            robust programme of training and review for all adults in
                                          Leader, Administrator, Scout Active Support and other roles.
6.    Sustainability                      Ensure provision of adequate resources to sustain and
                                          develop Headquarters management and support functions for
                                          the delivery of appropriate services for Scouting in Scotland.
7.    Reflecting diversity                Ensure that youth and adult membership of Scouting reflects
                                          the diversity of communities and society across Scotland.
8.    Youth engagement                    Ensure that young people are fully engaged in decision
                                          making co-operatively with adults at all operating levels.

During the coming year key priorities include improved responsiveness to „Want to Join‟ enquiries;
introducing a „census of achievement‟; refreshing the SHQ web presence; developing and promoting
„brand‟ awareness; monitoring adult training take-up and progression; developing „manager‟ skills;



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THE SCOTTISH COUNCIL THE SCOUT ASSOCIATION
REPORT OF THE BOARD AND FINANCIAL STATEMENTS FOR YEAR ENDED 31 MARCH 2010

developing a fund raising strategy for SHQ; supporting Regions and District to grow Scouting in
„new‟ locations; pursuing full implementation of the youth engagement strategy;


FINANCIAL REVIEW

The year under review, from a financial point of view, has been very satisfactory. Income from
subscriptions was higher than expected due to the January 2009 increase in membership. All three
Activity Centres delivered surpluses in excess of budget with Lochgoilhead deserving special mention
for producing an operating surplus of over £26,000 compared with expectations of just breaking even.
With few exceptions headquarters staff costs and overhead expenditure were below budget and only
marginally higher than the previous year. The only area where the situation was less satisfactory was
income arising from investments and bank funds. This was a consequence of the ongoing turbulence
in financial markets and the exceptionally low bank interest rates available for short term deposits.

The net income surplus attributable to the General Reserve Fund, before investment gains, amounted
to £84,055 and from this £30,000 has been transferred to the Fordell Firs Development Fund
(Designated) with a further £30,000 being used to create a corresponding Lochgoilhead Development
Fund (Designated). During the year there was expenditure on professional fees relating to future
developments at both Fordell Firs and Lochgoilhead and these costs have been charged against the
relevant fund.

Last year substantial losses, both realised and unrealised, on investments were reported whereas this
year, due to a considerable improvement in stock market valuations between March 2009 and March
2010, there are recognised gains which to a large extent compensate for the previous losses. After
investment gains the increase in unrestricted funds is £181,390 compared with a decrease last year of
£38,020.

Restricted fund income amounted to £155,389 which includes £48,802 being the second instalment of
grant aid from the National Voluntary Youth Organisations Support Fund referred to earlier in this
report. After taking account of investment gains, restricted funds increased by £65,433 which
compares with a decrease the previous year of £112,497.

Much of our income comes from grants, donations and legacies and the Board acknowledges with
grateful thanks the financial assistance provided by all our supporters and sponsors. The block grant
of £60,000 received from the Gannochy Trust continues to provide the means of supporting
development initiatives by Groups, Districts, and Regions while other grants, donations and legacies
are put to good use in the support of Scottish Scouting. In order to assist with specific ongoing
development initiatives in Clyde and South East Scotland Regions both Regions were awarded grants
of £8,000 during 2009/10 with an undertaking that similar amounts would be awarded in the
following two financial years.

The satisfactory financial performance achieved during the year can be attributed mainly to the efforts
of our staff at Scottish Scout Headquarters where budgets were strictly adhered to and also to the staff
at our Activity Centres who work hard to maximise income at a time when there is considerable
competition for business.

A modest operating surplus is anticipated for the year to 31 March 2011 and the year has started
encouragingly with another increase in membership and hence subscription income. However based
on initial indications, the Activity Centres are facing a particularly challenging year in the current
economic climate.




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THE SCOTTISH COUNCIL THE SCOUT ASSOCIATION
REPORT OF THE BOARD AND FINANCIAL STATEMENTS FOR YEAR ENDED 31 MARCH 2010


Investment Policy

Our Investment Advisors have been granted discretionary management of the investment portfolio
with instructions to adopt a medium risk investment strategy avoiding investments related to Tobacco,
Aerospace and Defence. The prime objective is to produce an above average Gross Fund Total Return
and performance is monitored on a quarterly basis.

Reserves Policy

The Board has agreed that the level of free reserves, being unrestricted and undesignated funds not
represented by fixed assets, which are required to sustain operations in the event of unforeseen
adverse future financial experience should be a minimum of three months‟ operating costs. Operating
reserves at 31 March 2010 amounted to £512,249 and this meets our minimum operating requirement.

Other unrestricted reserves comprise the following designated funds:

Blair Atholl - £5,206. This represents monies set aside for essential expenditure in advance of the
2010 International Patrol Jamborette.

Fordell Firs Development - £110,559. This fund is for the development of the buildings and
infrastructure at Fordell Firs National Scout Activity Centre.

Lochgoilhead Development - £23,330. This new fund is for the development of the buildings and
infrastructure at Lochgoilhead National Scout Activity Centre.

Development - £89,931. This fund is to support projects of a development nature carried out by
Regions, Districts and Groups.


RISK MANAGEMENT

The Trustees have assessed the major risks to which the charity is exposed, have reviewed and
updated a Risk Management Matrix for the organisation, and are satisfied that systems are in place to
mitigate the exposure to the major risks.


VOLUNTEERS

The Scout Movement is led by unpaid volunteers and we pay tribute to the many men and women of
all ages who devote countless hours to the Movement at Group, District and Region levels in all parts
of the country. They are well supported by a small team of staff based at Scottish Headquarters and at
its activity centres.


Approved by the Board of the Scottish Council and signed on their behalf by:




DUNCAN R CLARK
Chairman
28 August 2010


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THE SCOTTISH COUNCIL THE SCOUT ASSOCIATION
REPORT OF THE BOARD AND FINANCIAL STATEMENTS FOR YEAR ENDED 31 MARCH 2010

STATEMENT OF RESPONSIBILITIES OF THE BOARD OF THE SCOTTISH
COUNCIL THE SCOUT ASSOCIATION IN RESPECT OF THE FINANCIAL
STATEMENTS

The Board are responsible for preparing the Report of the Board and the financial statements in
accordance with applicable law and United Kingdom Accounting Standards (United Kingdom
Generally Accepted Accounting Practice).

The law applicable to charities in Scotland requires the Board to prepare financial statements for each
financial year which give a true and fair view of the state of affairs of the charity and of the incoming
resources and application of resources of the charity for that period. In preparing these financial
statements, the Board are required to:

           select suitable accounting policies and then apply them consistently
           observe the methods and principles in the Charities‟ SORP
           make judgements and estimates that are reasonable and prudent
           state whether applicable UK accounting standards have been followed, subject to any
            material departures disclosed and explained in the financial statements
           prepare the financial statements on the going concern basis unless it is inappropriate to
            presume that the charity will continue in operation

The Board are responsible for keeping proper accounting records that disclose with reasonable
accuracy at any time the financial position of the charity and enable them to ensure that the financial
statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities
Accounts (Scotland) Regulations 2006 and the provisions of the Constitution. They are also
responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the
prevention and detection of fraud and other irregularities.

The Board are responsible for the maintenance and integrity of the charity and financial information
included on the charity‟s website.

The Board confirms that it has complied with the above requirements.




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THE SCOTTISH COUNCIL THE SCOUT ASSOCIATION
REPORT OF THE BOARD AND FINANCIAL STATEMENTS FOR YEAR ENDED 31 MARCH 2010

INDEPENDENT AUDITOR’S REPORT TO THE BOARD OF THE SCOTTISH COUNCIL
THE SCOUT ASSSOCIATION

We have audited the financial statements of The Scottish Council The Scout Association for the year
ended 31 March 2010 on pages 13 to 27. These financial statements have been prepared under the
historical cost convention, as modified by the revaluation of certain fixed asset investments, and the
accounting policies set out therein.

This report is made solely to the Board, as a body, in accordance with section 44(1)(c) of the Charities
and Trustee Investment (Scotland) Act 2005 and regulation 10 of the Charities Accounts (Scotland)
Regulations 2006. Our audit work has been undertaken so that we might state to the Board those
matters we are required to state to them in an auditor‟s report and for no other purpose. To the fullest
extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and
the Board as a body, for our audit work, for this report, or for the opinions we have formed.

Respective responsibilities of trustees and auditor

The Board‟s responsibilities for preparing the Report of the Board and the financial statements in
accordance with applicable law and United Kingdom Accounting Standards (United Kingdom
Generally Accepted Accounting Practice) are set out in the Statement of Responsibilities of the Board.

We have been appointed as auditors under section 44(1)(c) of the Charities and Trustee Investment
(Scotland) Act 2005 and report in accordance with its regulations made under that Act. Our
responsibility is to audit the financial statements in accordance with relevant legal and regulatory
requirements and International Standards on Auditing (UK and Ireland).

We report to you our opinion as to whether the financial statements give a true and fair view and are
properly prepared in accordance with the Charities and Trustee Investment (Scotland) Act 2005,
regulation 8 of the Charities Accounts (Scotland) Regulations 2006 and the terms of the Constitution of
the Scottish Council. We also report to you if, in our opinion, the information given in the Report of the
Board is not consistent with the financial statements, if the charity has not kept proper accounting
records, the financial statements do not accord with those records or if we have not received all the
information and explanations we require for our audit.

We read the Report of the Board and consider the implications for our report if we become aware of any
apparent misstatements within it.

Basis of audit opinion

We conducted our audit in accordance with International Standards on Auditing (UK and Ireland) issued
by the Auditing Practices Board. An audit includes examination, on a test basis, of evidence relevant to
the amounts and disclosures in the financial statements. It also includes an assessment of the significant
estimates and judgements made by the Board in the preparation of the financial statements, and of
whether the accounting policies are appropriate to the charity's circumstances, consistently applied and
adequately disclosed.

We planned and performed our audit so as to obtain all the information and explanations which we
considered necessary in order to provide us with sufficient evidence to give reasonable assurance that
the financial statements are free from material misstatement, whether caused by fraud or other
irregularity or error. In forming our opinion we also evaluated the overall adequacy of the presentation
of information in the financial statements.




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THE SCOTTISH COUNCIL THE SCOUT ASSOCIATION
REPORT OF THE BOARD AND FINANCIAL STATEMENTS FOR YEAR ENDED 31 MARCH 2010

INDEPENDENT AUDITOR’S REPORT TO THE BOARD OF THE SCOTTISH COUNCIL
THE SCOUT ASSSOCIATION (CONT)

Opinion

In our opinion:

   the financial statements give a true and fair view, in accordance with United Kingdom Generally
    Accepted Accounting Practice of the state of the charity‟s affairs as at 31 March 2010 and of its
    incoming resources and application of resources for the year then ended; and

   the financial statements have been properly prepared in accordance with the Charities and Trustee
    Investment (Scotland) Act 2005, regulation 8 of the Charities Accounts (Scotland) Regulations 2006
    and the terms of the Constitution of the Scottish Council.




Chiene + Tait
Chartered Accountants and
Statutory Auditor
61 Dublin Street
Edinburgh EH3 6NL

28 August 2010




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THE SCOTTISH COUNCIL THE SCOUT ASSOCIATION
REPORT OF THE BOARD AND FINANCIAL STATEMENTS FOR YEAR ENDED 31 MARCH 2010


STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 MARCH 2010

                                                         Unrestricted     Restricted          Total         Total
                                           Note                Funds          Funds           2010          2009
                                                                    £              £              £             £
Incoming Resources

  Incoming resources from generated funds
     Voluntary income                          2               800,673       125,735       926,408        925,398
     Activities for generating funds                             7,132        12,930        20,062         24,945
     Investment income                         3                26,502        16,724        43,226         61,431
  Incoming resources from charitable
  activities                                   4             1,161,528             -      1,161,528     1,099,950
                                                             ________        _______      ________      ________

Total Incoming Resources                                     1,995,835        155,389     2,151,224     2,111,724
                                                             ________        _______      ________      ________

Resources Expended

  Costs of generating funds
    Costs of generating voluntary income       5               379,483               -     379,483        368,987
    Fundraising trading: cost of goods
    sold and other costs                                             -         5,016          5,016         7,476
    Investment management costs                                  2,903         1,707          4,610         4,202
  Charitable activities                        6             1,493,234       143,637      1,636,871     1,634,525

  Governance costs                             7                41,675               -       41,675        42,677

                                                            _________        _______      ________      ________

Total Resources Expended                                    1,917,295        150,360      2,067,655     2,057,867
                                                            ________         _______      ________       _______

Net Incoming Resources
Before other Recognised Gains/(Losses)                          78,540          5,029        83,569        53,857

  Other recognised gains/(losses)
    Investment assets – realised gains/(losses)                 25,149         14,769       39,918       (43,838)
    Investment assets – unrealised gains/(losses) 11            77,701         45,635      123,336      (160,536)
                                                              _______        _______      ________      ________

Net Movement in Funds                                          181,390        65,433       246,823      (150,517)

Reconciliation of Funds

  Total funds brought forward                                1,083,905       901,445      1,985,350     2,135,867

                                                              _______        _______      ________      ________

Total Funds Carried Forward                  16              1,265,295        966,878     2,232,173     1,985,350
                                                              _______        _______      ________      ________

The statement of financial activities includes all gains and losses recognised in the year. All incoming resources and resources
expended derive from continuing activities.




13
THE SCOTTISH COUNCIL THE SCOUT ASSOCIATION
REPORT OF THE BOARD AND FINANCIAL STATEMENTS FOR YEAR ENDED 31 MARCH 2010


BALANCE SHEET AS AT 31 MARCH 2010
                                                                      Note            2010        2009
                                                                                         £           £

TANGIBLE FIXED ASSETS                                                  10           871,092    904,169

INVESTMENTS at Market Value
Unrestricted Funds                                                     11          419,559     281,517
Restricted Funds                                                       11          246,408     221,192
                                                                                  ________    ________

                                                                                  1,537,059   1,406,878
                                                                                  ________    ________
CURRENT ASSETS
Stock                                                                                23,937      22,308
Debtors                                                                12           106,757     172,417
Bank and Cash Balances                                                            1,658,762   1,436,043
                                                                                  ________    ________

                                                                                  1,789,456   1,630,768
CURRENT LIABILITIES
Creditors                                                              13         1,094,342   1,052,296
                                                                                  ________    ________

NET CURRENT ASSETS                                                                 695,114     578,472
                                                                                  ________    ________

TOTAL ASSETS LESS LIABILITIES                                                     2,232,173   1,985,350
                                                                                  ________    ________

FUNDS
Unrestricted Funds -     General Reserves                              16         1,036,269    935,486
                   -     Designated Reserves                           16           229,026    148,419
Restricted Funds                                                       16           966,878    901,445
                                                                                  ________    ________

                                                                                  2,232,173   1,985,350
                                                                                  ________    ________


The Notes on Pages 15 - 27 form an integral part of these Accounts.

Approved and authorised for issue by the Board of the Scottish Council on 28 August 2010.

Signed on their behalf on that date by:




J DOUGLAS ALLAN OBE                                                    RCS SCOTT CA
Chairman                                                               Honorary Treasurer
Executive Committee




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THE SCOTTISH COUNCIL THE SCOUT ASSOCIATION
REPORT OF THE BOARD AND FINANCIAL STATEMENTS FOR YEAR ENDED 31 MARCH 2010


     NOTES TO THE FINANCIAL STATEMENTS

     FOR THE YEAR ENDED 31 MARCH 2010

     1. ACCOUNTING POLICIES

     a) Accounting Convention

     The Financial Statements are prepared under the historical cost convention, as modified by the revaluation of certain fixed
     asset investments, and are in accordance with applicable UK accounting standards, the Charities Accounts (Scotland)
     Regulations 2006, and the Statement of Recommended Practice "Accounting and Reporting by Charities" ("the SORP"),
     originally issued in March 2005.

     b) Scope of Accounts

     The Financial Statements cover the activities directly managed and controlled by the Scottish Council. The financial
     transactions and funds of Scottish Regions, Districts and Groups are not reflected in these Financial Statements.

     c) Donations, legacies and similar incoming resources

     Donations, legacies and similar incoming resources are included in the year in which they are receivable, which is when the
     charity becomes entitled to the resource.

     d) Grants Receivable

     Grants receivable are included in the Statement of Financial Activities in the year to which they relate.

     e) Capital Grants

     Grants received to fund the purchase or construction of a fixed asset are retained in a restricted fund until the asset is
     purchased or completed. Thereafter the grant is transferred to the Fixed Asset - Deferred Grants Fund and released in line with
     the depreciation of the relevant asset.

     f) Expenditure

     All expenditure is included on an accruals basis and is recognised when there is a legal or constructive obligation to pay for
     expenditure. Certain expenditure is directly attributable to specific activities and has been included in those cost categories.
     Certain other costs which are attributable to more than one activity are apportioned across cost categories on the basis of an
     estimate of the proportion of time spent by staff on those activities. The Scottish Council is partially exempt for VAT purposes
     and is not able to reclaim all the VAT it pays. Irrecoverable VAT is charged wholly to Charitable Activities.

     g) Grants paid

     Grants payable to Groups, Districts and Regions and paid in the form of abatement of subscriptions to Groups are charged in
     the year when the offer is conveyed to the recipient, except where an offer is conditional, such grants being recognised when
     the conditions attaching are fulfilled. Any grants subject to conditions which have not been met at the year end are not
     accrued, but are disclosed in the notes as a funding commitment.

     h) Pension Contributions

     Employees of the charity are entitled to join a defined contribution „money purchase‟ pension scheme assured with Aegon
     Scottish Equitable. The Scottish Council contribute 7% of a member‟s pensionable salary.

     Pension costs charged to income and expenditure represent the contributions payable by the Scottish Council in the year.




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THE SCOTTISH COUNCIL THE SCOUT ASSOCIATION
REPORT OF THE BOARD AND FINANCIAL STATEMENTS FOR YEAR ENDED 31 MARCH 2010


 NOTES TO THE FINANCIAL STATEMENTS (CONT)

  FOR THE YEAR ENDED 31 MARCH 2010

  i) Depreciation

  Fixed assets are depreciated at varying rates calculated to write off the cost, less estimated residual value, over their expected
  useful lives as follows:

  Buildings                          -    2%, 4% and 10% straight line
  Equipment and Computers            -    20% and 33% straight line
  Fixtures and Fittings              -    20% straight line
  Motor Vehicles                     -    20% straight line

   All equipment and fixtures and fittings costing less than £200 per individual item are written off in the year of acquisition.

   Land is not depreciated.

  j) Taxation

  The Scottish Council is recognised by the Inland Revenue as a Scottish charity for tax purposes (Scottish Charity Number
  SC 017511). Accordingly the charity is exempt from tax on income and gains to the extent that these are applied to its
  charitable objects. No tax charges have arisen in the charity.

  k) Investments

  Investments are stated at market value. Gains and losses arising on disposal and revaluation are reported in the Statement of
  Financial Activities.

  Investment income is accounted for on a receivable basis and is apportioned among the funds on the basis of the value of the
  funds.

  l) Stocks

  Stock, comprising miscellaneous supplies and goods for resale, is valued at the lower of cost and net realisable value.

  m) Funds

  The General Reserve Fund represents the unrestricted funds which the Board is free to use in accordance with the charitable
  objects.

  The Designated Funds are unrestricted funds which have been earmarked by the Board for specific future purposes or
  projects.

  The Restricted Funds are funds that can only be used for particular restricted purposes within the objects of the charity.
  Restrictions arise when specified by the donor or when funds are raised for particular purposes or projects.

  Full details of the funds held at 31 March 2010 are detailed in note 16 to the financial statements.

  n) Cash Flow

  No cash flow statement has been prepared in accordance with the exception granted to small companies under FRS 1.




                                                                                                                                    16
THE SCOTTISH COUNCIL THE SCOUT ASSOCIATION
REPORT OF THE BOARD AND FINANCIAL STATEMENTS FOR YEAR ENDED 31 MARCH 2010


NOTES TO THE FINANCIAL STATEMENTS (CONT)

FOR THE YEAR ENDED 31 MARCH 2010

2.   VOLUNTARY INCOME

                                                                    2010       2009
                                                                       £          £
     Unrestricted Funds

     Membership Subscriptions                                     701,200    685,678
                                                                 _______    _______


     Grants

         Scottish Executive Education Department                   46,000     46,000
         The Searle Memorial Trust                                 42,250     35,500
                                                                  ______     ______
                                                                   88,250     81,500
                                                                  ______     ______


     Donations and Legacies

         Keegan & Pennykid Limited                                 3,275      2,900
         William Grant and Sons Limited                            1,000      1,000
         R Davidson                                                  699      1,262
         The Miller Foundation                                     1,100      1,150
         Hugh and Mary Miller Bequest                                900        900
                                                                  ______     ______

                                                                   6,974      7,212
         Other amounts under £1,000                                3,595      1,935
         Gift Aid on donations                                       654        719
                                                                  ______     ______

                                                                   11,223     9,866
                                                                  ______     ______

         Total Unrestricted Income                               800,673    777,044
                                                                  ______     ______




17
THE SCOTTISH COUNCIL THE SCOUT ASSOCIATION
REPORT OF THE BOARD AND FINANCIAL STATEMENTS FOR YEAR ENDED 31 MARCH 2010


NOTES TO THE FINANCIAL STATEMENTS (CONT)

FOR THE YEAR ENDED 31 MARCH 2010

2.   VOLUNTARY INCOME (continued)

                                                                    2010       2009
                                                                       £          £
     Restricted Funds

     Grants

         The Gannochy Trust                                        60,000     60,000
         National Organisations Support Fund                       48,802     75,000
         Fordell Firs – Capital Grants                             11,600          -
         Youth Work Year of Action – Revenue Grants                     -      5,000
         IDEAS – Global Awareness Partnership Project               2,132      4,369
                                                                 _______    _______

                                                                  122,534    144,369
                                                                 _______    _______
     Donations and Legacies

        Blair Atholl Donations to Harry Crerar Fund                    -      1,785
        The MacRobert Trust                                        2,200      2,200
                                                                  ______     ______

                                                                   2,200      3,985
        Amounts under £1,000                                         792          -
        Gift Aid on donations                                        209          -
                                                                  ______     ______

                                                                   3,201      3,985
                                                                  ______     ______

        Total Restricted Income                                  125,735    148,354
                                                                  ______     ______

     TOTAL                                                        926,408    925,398
                                                                 _______    _______




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THE SCOTTISH COUNCIL THE SCOUT ASSOCIATION
REPORT OF THE BOARD AND FINANCIAL STATEMENTS FOR YEAR ENDED 31 MARCH 2010

NOTES TO THE FINANCIAL STATEMENTS (CONT)

FOR THE YEAR ENDED 31 MARCH 2010


3.   INVESTMENT INCOME                                              2010        2009
                                                                       £           £
     Unrestricted Funds
       Listed Investment Income                                    14,100      16,001
       Deposit Interest                                            12,402      19,714
                                                                  ______      ______

                                                                   26,502      35,715
                                                                  ______      ______
     Restricted Funds
        Listed Investment Income                                   8,282       12,572
        Deposit Interest                                           8,442       13,144
                                                                  ______      ______

                                                                   16,724      25,716
                                                                  ______      ______

     TOTAL                                                        43,226       61,431
                                                                  ______      ______




4.   INCOMING RESOURCES FROM CHARITABLE ACTIVITIES                  2010        2009
                                                                       £           £

     Sections and events income                                  213,433     260,616
     National activity centre income
        - Lochgoilhead (exc. Voluntary Income)                   687,162     542,332
        - Fordell Firs (exc. Voluntary Income)                   195,198     215,138
        - Meggernie (exc. Voluntary Income)                        37,441     29,749
     Equipment service income                                      12,440     12,810
     Project Scotland income                                        1,925     22,180
     Other income                                                  13,929     17,125
                                                               _________    ________

     TOTAL                                                      1,161,528   1,099,950
                                                               _________    ________




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THE SCOTTISH COUNCIL THE SCOUT ASSOCIATION
REPORT OF THE BOARD AND FINANCIAL STATEMENTS FOR YEAR ENDED 31 MARCH 2010

NOTES TO THE FINANCIAL STATEMENTS (CONT)

FOR THE YEAR ENDED 31 MARCH 2010

                                                                    2010         2009
                                                                       £            £
5.   COST OF GENERATING VOLUNTARY INCOME

     Unrestricted Funds
        Staff costs                                                73,274      68,549
        Fundraising costs                                               -       2,523
        Proportion of membership subscriptions paid to UK        275,138     269,677
        Membership abatement and rebate                            31,071      28,238
                                                                  ______      ______

     TOTAL                                                       379,483     368,987
                                                                  ______      ______


6.   CHARITABLE ACTIVITIES                                          2010        2009
                                                                       £           £
     Unrestricted Non-Designated Funds
       Staff costs (other than activity centres)                 186,251     195,835
       Sections and events costs                                 208,854     240,141
       National activity centre costs
       - Lochgoilhead                                            663,319      593,643
       - Fordell Firs                                            169,913      181,391
       - Meggernie                                                78,406        64,862
       Equipment service costs                                    11,321        12,673
       Vehicles upkeep                                              8,831       12,860
       Scottish Scout News/Pathfinder                             20,991        13,210
       Personal accident insurance                                21,570        13,000
       Heat, light and property                                   16,658        17,910
       Irrecoverable VAT                                          35,585        32,760
       Regional training costs                                        831        1,287
       Commissioners‟ and Trustees‟ costs                         17,302        25,069
       Restructuring costs                                              -        7,262
       Centenary celebration costs                                     73          817
       Legal and professional fees                                  2,932        2,462
       Other costs                                                42,640        22,613
       Net gains on disposal of fixed assets                      (2,661)      (7,083)
                                                                ________    ________

                                                                1,482,816   1,430,712
                                                                ________    ________
     Designated Funds

        Legal and professional fees                               10,418           -
                                                                ________    ________

     Restricted Funds                                            143,637     203,813
                                                                ________    ________

     TOTAL                                                      1,636,871   1,634,525
                                                                ________    ________




                                                                                         20
THE SCOTTISH COUNCIL THE SCOUT ASSOCIATION
REPORT OF THE BOARD AND FINANCIAL STATEMENTS FOR YEAR ENDED 31 MARCH 2010

NOTES TO THE FINANCIAL STATEMENTS (CONT)

FOR THE YEAR ENDED 31 MARCH 2010

                                                                                           2010              2009
                                                                                              £                 £
7.   GOVERNANCE COSTS

     Unrestricted Funds
        Staff costs                                                                       20,964            19,787
        Conferences and meetings                                                           9,099            11,128
        Audit fee                                                                          6,550             6,000
        Accountancy fees                                                                       -             2,150
        Scottish Scout Network Council                                                     5,062             3,612
                                                                                         ______            ______

     TOTAL                                                                                41,675            42,677
                                                                                         ______            ______


8.   EMPLOYEES                                                                             2010              2009
                                                                                              £                 £

     Salaries                                                                           607,896           591,725
     National insurance costs                                                             50,506            49,124
     Pension costs                                                                        28,610            27,926
                                                                                         ______            ______

                                                                                        687,012           668,775
     Other staff costs                                                                   16,754            16,938
                                                                                       _______           _______

                                                                                        703,766           685,713
                                                                                       _______           _______

     Average number of staff
     - including the full-time equivalent of part-time posts                                  33                31

     At 31 March 2010 19 (2009: 20) staff were members of a defined contribution „money purchase‟ pension scheme assured
     with Aegon Scottish Equitable. The Scottish Council contributes 7% of their pensionable salaries.

     Pension costs charged to income and expenditure represent the contributions payable by the Scottish Council in the year.
     No contributions were outstanding for the current or prior year.

     No employee‟s total emoluments exceeded £60,000 in the current year (2009: None)

     No trustees received any remuneration during the year or the previous year.

9.   TRUSTEES’ AND VOLUNTEERS’ EXPENSES

     Expenditure includes £9,435 (2009: £8,036) paid in partial reimbursement of travel and other costs necessarily incurred by
     12 (2009: 16) trustees during the year.

     Expenditure also includes £14,394 (2009: £17,033) paid in partial reimbursement of travel and other costs necessarily
     incurred by other volunteers.




21
THE SCOTTISH COUNCIL THE SCOUT ASSOCIATION
REPORT OF THE BOARD AND FINANCIAL STATEMENTS FOR YEAR ENDED 31 MARCH 2010


NOTES TO THE FINANCIAL STATEMENTS (CONT)

FOR THE YEAR ENDED 31 MARCH 2010


10.   TANGIBLE FIXED ASSETS

                                   Land    Equipment     Fixtures
                                    and          and         and
                               Buildings   Computers     Fittings     Vehicles       Total
                                       £           £            £            £           £
Cost
At 1 April 2009                1,402,075     512,257       25,018      120,625   2,059,975
Additions                          1,100      49,677        3,106            -      53,883

Disposals                             -       (9,694)          -            -      (9,694)
                               ________     ________    ________     ________    ________

At 31 March 2010               1,403,175     552,240      28,124      120,625    2,104,164
                               ________     ________    ________     ________    ________
Depreciation
At 1 April 2009                 620,207      440,693      15,687       79,219    1,155,806
Charge for year                  31,292        36,111      3,737       14,211        85,351
Disposals                             -       (8,085)          -            -       (8,085)
                               ________     ________    ________     ________    ________

At 31 March 2010                651,499      468,719      19,424       93,430    1,233,072
                               ________     ________    ________     ________    ________


Net Book Values
At 31 March 2010                751,676       83,521       8,700       27,195     871,092
                               ________     ________    ________     ________    ________

At 31 March 2009                781,868       71,564       9,331       41,406     904,169
                               ________     ________    ________     ________    ________




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THE SCOTTISH COUNCIL THE SCOUT ASSOCIATION
REPORT OF THE BOARD AND FINANCIAL STATEMENTS FOR YEAR ENDED 31 MARCH 2010



NOTES TO THE FINANCIAL STATEMENTS (CONT)

FOR THE YEAR ENDED 31 MARCH 2010


11.   INVESTMENTS

                                                                Unrestricted            Restricted
                                                                      Funds                 Funds                  Total
                                                                           £                     £                     £

Market value at 1 April 2009                                          267,437              210,129               477,566
Less: Disposals                                                      (86,704)             (50,922)             (137,626)
Plus: Additions at cost                                               124,101               72,885               196,986
Unrealised Gains on revaluation                                        77,701               45,635               123,336
Inter Fund Transfers                                                   33,430             (33,430)                     -
                                                                     _______              _______               _______

Market value at 31 March 2010                                         415,965             244,297                660,262
                                                                     _______              _______               _______

Historic cost at 31 March 2010                                        368,998             216,713                585,711
                                                                     _______              _______               _______

The investments held at 31 March 2010 are made up as follows:
Listed on a UK Stock Exchange                                                                                    660,262
Cash held on account and on deposit                                                                                5,705
                                                                                                                _______

                                                                                                                 665,967
                                                                                                                _______



Analysis of Investments between Funds:

Unrestricted Funds – General                                                               313,004
Unrestricted Funds – Designated                                                            106,555              419,559
Restricted Funds                                                                                                246,408
                                                                                                               ________

                                                                                                                665,967
                                                                                                               ________




Investments in individual entities held at 31 March 2010, which are over 5% of portfolio by value, are:

                                                                                                Holding       Value £

£40,000 Treasury 4% stock 07/09/2016                                                                 40,000    42,013
Findlay Park American Smaller Companies Fund                                                          1,300    35,518




23
THE SCOTTISH COUNCIL THE SCOUT ASSOCIATION
REPORT OF THE BOARD AND FINANCIAL STATEMENTS FOR YEAR ENDED 31 MARCH 2010


NOTES TO THE FINANCIAL STATEMENTS (CONT)

FOR THE YEAR ENDED 31 MARCH 2010


12.   DEBTORS                                                                            2010                 2009
                                                                                            £                    £

      Trade debtors                                                                    28,600              32,881
      Prepayments and accrued income                                                   52,856              57,360
      Other debtors                                                                    25,301              82,176
                                                                                     ________            ________
      TOTAL
                                                                                      106,757             172,417
                                                                                     ________            ________


13.   CREDITORS                                                                          2010                 2009
                                                                                            £                    £

      Trade creditors                                                                  69,650              36,464
      Accrued charges                                                                  49,435              54,653
      Tax and other social security costs                                              35,398              16,435
      Other creditors                                                                 227,450             291,618
      Subscriptions received in advance                                               712,409             653,126
                                                                                     ________            ________
      TOTAL
                                                                                     1,094,342           1,052,296
                                                                                     ________            ________



14.   GRANTS PAID

      Grants amounting to £60,995 (2009: £59,548) were paid during the year out of the Development Fund to assist in the
      development of Scouting in Groups, Districts and Regions. Grants amounting to £13,230 (2009: £10,741) were paid in the
      form of abatement of subscriptions to Groups during the year.


15.   ANALYSIS OF ASSETS AND LIABILITIES BY FUND

                                               General
                                               Reserve     Designated      Restricted
                                                 Fund          Funds           Funds             Total
                                                     £              £               £                £

      Tangible Fixed Assets                    524,020              -        347,072        871,092
      Investments                              313,004        106,555        246,408        665,967
      Net Current Assets                       199,245        122,471        373,398        695,114
                                              ________       ________       ________       ________

                                              1,036,269       229,026        966,878       2,232,173
                                              ________       ________       ________       ________




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THE SCOTTISH COUNCIL THE SCOUT ASSOCIATION
REPORT OF THE BOARD AND FINANCIAL STATEMENTS FOR YEAR ENDED 31 MARCH 2010

NOTES TO THE FINANCIAL STATEMENTS (CONT)

FOR THE YEAR ENDED 31 MARCH 2010

16.   FUNDS
                                                                                              Net
                                       At                                              Investment           At
                                       01.04.09    Income     Expenditure    Transfers      Gains     31.03.10
                                              £        £                £            £          £            £

      Undesignated Funds

      General Reserve                   935,486 1,990,194      (1,906,139)    (60,000)      76,728   1,036,269

      Designated Funds

      Blair Atholl                        5,000        206               -           -           -      5,206

      Fordell Firs Development           69,000      2,615         (4,117)     30,000       13,061    110,559

      Lochgoilhead Development                 -          -        (6,670)     30,000            -     23,330

      Development                         74,419     2,820          (369)           -       13,061      89,931
                                        _______    _______     _________      _______     _______     _______

                                       1,083,905 1,995,835     (1,917,295)          -      102,850   1,265,295
                                        _______ _______         _________     _______      _______    _______
      Restricted

      Hill and Snow Activities Fund      26,072      3,054          (863)            -           -     28,263

      J J Calder
      (Roman Catholic Scouting)          26,121      1,616          (450)            -           -     27,287

      Special Needs                      76,801      3,357         (2,041)           -      24,487    102,604

      Maclennan Trust
      (Church of Scotland Chaplains)     12,152        206               -           -           -     12,358

      Fordell Firs Development          219,000     19,011         (5,247)           -       8,163    240,927

      Development                       122,768     64,836       (61,779)            -      27,754    153,579

      Harry Crerar Memorial
      (Jamborettes)                       5,904        205               -           -           -      6,109

      National Organisations Support
      Fund                               36,813     48,802       (40,996)            -           -     44,619

      IDEAS                               5,225      2,702         (3,867)           -           -      4,060

      Fixed Assets - Deferred Grants     370,589     11,600      (35,117)           -           -      347,072
                                        _______    _______      ________      _______     _______     _______

                                        901,445  155,389        (150,360)           -       60,404   966,878
                                       ________ ________       _________      _______    _________ _________

      TOTAL                            1,985,350 2,151,224     (2,067,655)          -      163,254 2,232,173
                                       ________ ________                      _______    _________ _________




25
THE SCOTTISH COUNCIL THE SCOUT ASSOCIATION
REPORT OF THE BOARD AND FINANCIAL STATEMENTS FOR YEAR ENDED 31 MARCH 2010


NOTES TO THE FINANCIAL STATEMENTS (CONT)

FOR THE YEAR ENDED 31 MARCH 2010


16.   FUNDS (continued)

      General Reserve
      The General Reserve Fund represents the unrestricted funds arising from past operating results.

      Blair Atholl
      The Blair Atholl Fund represents monies set aside for essential expenditure in advance of the 2010 Blair Atholl
      International Patrol Jamborette.

      Fordell Firs Development
      These Designated and Restricted Funds are for the development of the buildings and infrastructure at Fordell Firs National
      Scout Activity Centre.

      Lochgoilhead Development
      This Designated Fund is for the development of the buildings and infrastructure at Lochgoilhead National Scout Activity
      Centre.

      Development
      The Development Fund (Restricted) which includes income from the Gannochy Trust is for development work, including
      grants for projects of a development nature carried out by Regions, Districts or Groups and specialist training to expand
      opportunities for young people.
      The Development Fund (Designated) is similarly for development work.

      Hill and Snow Activities
      This fund is used to support hill and snow activities.

      J J Calder
      The J J Calder Fund is used to support Roman Catholic Scouting.

      Special Needs
      The Special Needs Fund is for the development of Scouting for young people with special needs.

      Maclennan Trust
      The Maclennan Trust is to pay the expenses of the Church of Scotland Scout Chaplain.

      Harry Crerar Memorial
      The Harry Crerar Memorial Fund is used to support attendance at International Jamborettes.

      National Organisations Support Fund
      This fund is the recipient of monies received from the Scottish Government to support the work of national voluntary youth
      work organisations. The income is for a variety of projects and events organised by SHQ to develop capacity, train and
      support volunteers and develop youth participation.

      IDEAS (International Development Education Association of Scotland)
      This Fund relates to the Department for International Development (DFID) Development Awareness Fund Mini-Grant
      Scheme with funding being provided over a three year period to support participation in the “Global Awareness
      Partnership Project: One World, One Promise”.

      Fixed Assets -Deferred Grants
      The Fixed Assets - Deferred Grants Fund represents grants received towards capital projects that are released to Income
      and Expenditure at the same rate as the depreciation on the assets to which the grants relate.




                                                                                                                                26
THE SCOTTISH COUNCIL THE SCOUT ASSOCIATION
REPORT OF THE BOARD AND FINANCIAL STATEMENTS FOR YEAR ENDED 31 MARCH 2010


NOTES TO THE FINANCIAL STATEMENTS (CONT)

FOR THE YEAR ENDED 31 MARCH 2010


17.   NATIONAL ACTIVITY CENTRES AND
      EQUIPMENT SERVICE                                             2010        2009
                                                                       £           £

      Lochgoilhead
         Fees and other receipts                                  689,299     565,041
         Less: operating costs                                  (663,319)   (593,643)
                                                                ________    ________

                                                                  25,980     (28,602)
         Gain on disposal of fixed assets                            181        4,531
                                                                ________    ________

         Operating surplus/(deficit)                              26,161     (24,071)
                                                                ________    ________

      Fordell Firs
         Fees and other receipts                                  195,816     218,000
         Less: operating costs                                  (169,913)   (181,391)
                                                                ________    ________

                                                                  25,903      36,609

         Gain on disposal of fixed assets                            484           -
                                                                ________    ________

         Operating surplus                                        26,387       36,609
                                                                ________    ________

      Meggernie
        Fees and other receipts                                    79,691      65,250
        Less: operating costs                                    (78,406)    (64,862)
                                                                ________    ________

         Operating surplus                                         1,285         388
                                                                ________    ________
      Equipment Services
        Fees and other receipts                                    12,440      12,810
        Less: operating costs                                    (11,321)    (12,673)
                                                                 _______    ________

         Operating surplus                                         1,119         137
                                                                ________    ________

      Total operating surplus                                      54,952     13,063
                                                                 _______    ________




27

				
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