Finance

Independent Examiner’s Report

Scottish Charity No. SC016603

I report on the financial statements of the 2nd Inverness (Kingsmills) Scout Group (“The Group”) for the year ended 31st March 2023.

Respective responsibilities of Trustees and Examiner

The Group’s Trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the Charities Accounts (Scotland) Regulations 2006. The Group 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 Examiners Statement

My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the Group 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 I do not express an audit opinion on the accounts.

Independent Examiner’s Statement

Clarification was requested from OSCR on how land and buildings and improvements to make them comply with current safety requirements should be treated in the accounts. As there is no requirement for a balance sheet, only a statement of Resources, the land and buildings required to be written off This is shown as an extra line in the accounts as it is an exceptional item which will not be repeated.

In the course of my examination, no other matter has come to my attention

1 Which gives me reasonable cause to believe that in any material respect the requirements’ a. To keep accounting records in accordance with section 44 (1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and b To prepare accounts which accord with the accounting records and comply with Regulation

9 of the 2006 Accounts Regulations have not been met.

2 to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Munro Ross BA, FCCA

11 Stratton Road, Inverness, IV2 3XA

11 June 2023

2nd Inverness (Kingsmills) Scout Group

2022/23

Land & Buildings in Year Cathedral Beavers - cash at bank Group - Cash at Bank

General Fund - start of year

151 40 18526 05 15120.04 3557.41

Liabilities:

The Group has no material liabilities or obligations.

The notes form an integral part of these accounts.

Approved by the Group Executive Committee on XXX and signed on their behalf by: Assets Current Assets Total Assets Represented by: 18677 45

0 00 15120 0 4 15120.0 4 23432 3 -8312 26

151. 4 14968.64

2nd Inverness (Kingsmills) Scout

Charity Number SC016603

2022/23 The Trustees did not receive any remuneration during the year. (2021/22: also nil)