Girlguiding Tay and Ochils
bd Girlguiding Tay and Ochils
TRUSTEES ANNUAL REPORT AND ACCOUNTS
Year ended 30 June 2025
OSCR Charity No: $C002886
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Girlguiding Tay and Ochils
Trustees’ Annual Report Year ended 30 June 2025
The trustees present the annual report and financial statements for Girlguiding Tay and Ochils for the year ended 30 June 2025
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Reference and Administrative Information
Charity name Girlguiding Tay and Ochils
Charity Registration Number: $C002886
Contact Address: -
County President: P|
Executive Committee (Trustees):
- ee
Appointed 1/7/2025 int County Commissioner
int County Commissioner
sistant County
sistant County
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County Secretary County Guiding Delivery
Independent Examiner: —
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Girlguiding Tay and Ochils
Type of Governing Document
Girlguiding Tay and Ochils is an unincorporated association governed by a written constitution.
The Trustees administer the charity. Regular meetings are held to discuss the activities of Guiding within the County, Scotland and the UK. Day-to-day decisions are delegated collectively to the County Commissioner, Secretary and Treasurer.
Trustee Recruitment and Appointment
The executive committee are appointed by the existing members and include the County Commissioners, Assistant County Commissioners, Treasurer, Secretary, and various advisers. Trustees normally serve for a period of 5 years.
Charitable Purposes
The purpose of the charity is the Advancement of Education. The key objectives of the Association are to develop, promote and advance guiding in Perth & Kinross and Clackmannanshire.
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Girlguiding Tay and Ochils
Trustees’ Annual Report (continued) Year ended 30 June 2025
Summary of the main activities in relation to these objects
Girlguiding Tay and Ochils run a Guiding Resource Depot located in Perth, which is a key fundraiser for the Charity. Goods are purchased on an arm's length trading basis and are reflected in the Receipts and Payments Account as well as the Depot's own set of accounts.
The Receipts and Payments Account reflects the cost of the County team only in their role of administering and supporting the various guiding units within the County. The individual units and districts and divisions maintain their own financial records and they are not included within this report.
The County provides grants to its members to help with hall rents and the upkeep of huts. Grants are also available to help units take their girls to pack holidays or camps. It also helps mitigate the costs of representing the County at training weekends and international gatherings. Trainings are held throughout the County to keep its members up to date on matters relating to health & safety, child protection and record keeping and also to provide members with new resources to take back to their units and opportunities to share new ideas between units.
Achievements and Performance
Girlguiding Tay and Ochils will produce a full Annual Report for 2025 which provides more detailed information on the extent of the charity's activities, achievements and performance for the year.
Future Plans
It is intended that the charity will continue to pursue activities and policies which will sustain and enhance the objectives of Guiding in the County within the financial restraints of available income and in keeping with changes in policy which are, from time to time, imposed by the Guide Association.
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Girlguiding Tay and Ochils
Related Parties
All of the charity's members are volunteers and receive no remuneration for the duties they perform.
Trustees do receive reimbursed expenditure during the year.
Financial Review
The financial performance is shown in the attached accounts. The overall position is a current year deficit of £4,578 (2024 - Deficit of £20,517). We have continued to support all the hail and hut committees throughout the County. We have provided support for units as costs of supplies, utilities etc increase rapidly. The Executive Committee consider the financial performance of the Association for the year ended 30 June 2025, together with its financial position at that date, to be satisfactory.
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Girlgulding Tay and Ochils
Trustees’ Annual Report (continued)
Year ended 30 June 2025
Reserves Policy
A policy has been established to maintain unrestricted funds, which are free reserves of the charity, at a level which equates to approximately six months unrestricted expenditure.
in addition to these unrestricted reserves, the executive have acted within their remit to delegate certain additional reserves to protect the charity's future activities, most significantly the provision of suitable premises within the county to house the depot, county office and storage.
Restricted reserves are those subject to specific restrictions which may be imposed by the donor or with their authority (e.g. by the restricted working of an appea).
Donated facilities and services
The charity is grateful for the unstinting efforts of all its volunteers, many of whom give up much of their spare time in running Rainbows, Brownies, Guides and Senior Sections as well as Trefoil and Friends of Guiding. The charity could not function without them.
Deciaration
The trustees declare that they have approved the trustees report above.
Signed on behaif of the trustees
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Signature
County Commissioner
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Date: 20/1/2026
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Girlguiding Tay and Ochils
Independent Examiner's Report to the Trustees of Girlguiding Tay and Ochils | report on the accounts of the Charity for the year ended 30 June 2025 which are set out below.
This report is made to the trustees, as a body, in accordance with the terms of my engagement. My work has been undertaken to enable me to report my opinion set out below and for no other purpose, To the fullest extent permitted by law | do not accept or assume responsibility to anyone other than the trustees, as a body, for my work or this report.
Respective Responsibilities of Trustees and Examiner The Charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006.
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 Examiner's Statement
My examination of the restated accounts 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.
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Girlguiding Tay and Ochils
Independent Examiner's Statement
During my examination of the restated accounts, no matter has come to my attention: 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.
Date! 22.01. 202G.
Receipts and Payments Account Year ended 30 June 2025
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Girlguiding Tay and Ochils
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|||||||||
|---|---|---|---|---|---|---|---|
|Restricted|
|Unrestricted|funds|Total|Total|
|funds 2025|2025|2025|2024|
|Recelpts|Note|£|£|£|£|
|Donations|1|550|0|550|13,856|
|Gross trading|receipts|37,077|0|37,077|23,685|
|investment income|4,183|0|4,183|4,557|
|Receipts from|charitabte|activities|2|24,055|0|24,055|32,813|
|Total recelpts|65,865|0|65,865|74,911|
|Payments|
|Costs|of trading|22,477|0|22,477|27,396|
|Grants and donations|3|246|1,675|1,921|13,941|
|Charitable|activities|46,045|0|46,045|54,091|
|Total|payments|68,768|1,675|70,443|95,428|
|Excess of payments over receipts|
|for the year|-2,903|~1,675|-4,578|-20,517|
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Girlguiding Tay and Ochils
Statement of balances
Year ended 30 June 2025
| Unrestricted | Unrestricted | Restricted | Total | Total | ||
|---|---|---|---|---|---|---|
| funds2025 | 2025 | funds2025 | 2025 | 2024 | ||
| Bank & Deposit Balances | £ | £ | £ | £ | ||
| Bank&depositbalancesbrought forward | 11,285 | 6,613 | 17,898 | 15,415 | ||
| Movement Inyear: | year: | |||||
| Excess ofpayments over receipts forthe | ||||||
| year | -2,903 | -1,675 | -4,578 | -20,517 | ||
| Transferfrom | investments | 0 | 0 | 0 | 23,000 | |
| Bank&depositbalances carriedforward | 8,382 | 4,938 | 13,320 | 17,898 | ||
| investments at market vatue |
||||||
| Building | ||||||
| M&G Investments -Charifund | fund | 68,151 | 65,715 | |||
| Building | ||||||
| InvestecUKSpecialSituations | fund | 12,878 | 12,878 | |||
| 81,029 | 78,593 | |||||
| Fixed Assets | ||||||
| General | ||||||
| ipads x2 - tillsystem | system | fund | 4) | 250 | ||
| General | ||||||
| ITequipment | fund | 0 | 500 | |||
| 0 | 750 | |||||
| Stocks | ||||||
| General | ||||||
| Shop stock | fund | 12,080 | $,124 | |||
| 12,080 | 9,124 | |||||
| Liabilities | ||||||
| General | ||||||
| Independent | examinersfee | fund | 0 | 942 | ||
| 0 | 942 |
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Girlguiding Tay and Ochils
Notes to accounts for year ended 30 June 2025
| Unrestricted | Restricted | Totat | Total | |
|---|---|---|---|---|
| funds2025 | funds2025 | 2025 | 2024 | |
| £ | £ | £ | £ | |
| 1AnalysisofDonations | ||||
| General Donations | 550 | 0 | 550 | 0 |
| Grants | 0 | 0 | 0 | 2,000 |
| Subscriptions | 0 | 9) | 0 | 11,856 |
| 0 | 0 | 0 | 13,856 | |
| 2Recelptsfromcharitable activities | ||||
| Guidingactivityincome | 24,055 | 0 | 246,055 | 32,813 |
| 24,055 | 0 | 24,055 | 32,813 | |
| 3AnalysisofPayments | ||||
| Grants anddonations | ||||
| Unit grants | 246 | 0 | 246 | 7,408 |
| International,newunitandhardshipgrants | 0 | 1,675 | 1,675 | 6,533 |
| 246 | 1,675 | 1,921 | 13,941 | |
| Charitable activities | ||||
| Guidingactivitycosts | 30,869 | 0 | 30,869 | 38,938 |
| Subscriptions | 2,276 | 9) | 2,276 | 332 |
| Heat&Light | 2,749 | 0 | 2,743 | 4,830 |
| Rentand rates | 6,644 | 0 | 6,644 | 6,448 |
| insurance | 1,265 | 0 | 1,265 | 1,117 |
| Repairsand maintenance | 0 | 0 | 0 | 83 |
| Telephone | 953 | 0 | 953 | 759 |
| ITCosts | 305 | 0 | 305 | 642 |
| independent ExaminersFee | 984 | 0 | 984 | $42 |
| 46,046 | 0 | 46,046 | 54,091 |
Support costs have not been separately identified as the trustees consider there is only on charitable activity. Therefore, support costs relate wholly to that activity and have not been separately identified.
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Girlguiding Tay and Ochiis
Purposes of Unrestricted Funds
The General fund is for the day to day running of the charity.
The Building fund is for the provision of suitable premises within the county to house the depot, county offices and storage.
Purposes of Restricted Funds
The Jean Keppie fund is to be used for setting up new units, international travel and disadvantaged girls.
The accounts were approved by the trustees on 20/1/2026
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