The NCVO has published some useful guidance to help Executive Committees consider how they can best support Scouts locally during this time.
Meeting face-to-face is not going to be possible at the moment so virtual meetings are likely to be the only way that Executive Committees can continue to meet. The Office of the Scottish Charity Regulator (OSCR) has made clear that they are happy that charities hold their meetings in this way even if their governing document doesn’t contain provision for virtual meetings to allow charity trustees to have important discussions and to take decisions at this difficult time.
Virtual meetings should maintain good governance including recording the decision to hold meetings virtually.
Some guidance on virtual meetings is available here.
The COVID-19 pandemic might make it difficult for you to finalise your annual report and accounts. OSCR is still asking that wherever possible, charities should try to meet reporting deadlines. However, they understand that it might be difficult for some and will take an understanding and proportionate approach to this so no charity in this situation will be penalised for being late.
It may be that by postponing your AGM, you are not fulfilling what it says in your governing document. However, we would be understanding and proportionate about that.