INVERNESS-SHIRE GUIDE ASSOCIATION INCOMC Opern￿g Balance £17157.44 EAR 2023 Guiding Events & Activities Fund Rsi8in Charitabl? Incorne Other Goncral Income Grants Sale gf Bank Bond & Donation8 Badges etc. Inleresl Interest 48.10 Membership Subs. Leaders Gatherings Dart Abeyance Account Leachkin ross erlryl Cross Hall Aw amal Ir4nsft Check E46 10 £3.5(￿ OD £50. £389 70 £320.00 £4,305.80 £51.30 £190.00 £313.24 £400.00 £5,260.34 £45.00 É60 00 £53.12 £48.IKJ £1,8QO £2,420.(NJ £42.00 £1,S68.00 £385.00 £11,861.46 £6Q).61 £1 Cl.CO £3.623.00 £10.rK) £15.664.97 £47.69 £58.56 £47. £48.00 £12.00 £4.4100) £90 00 £500.00 £20,778.87 £eo.51 £474.91 £61.26 £21.375.$5 £56.56 £40.00 £1.OD8. £7e8.00 £48.00 £115.00 £32.00 £23,445.11 £480.00 £240 00 £6918 £373.40 £3.010.93 £2.818.26 £30,434.88 £74 53 £10.00 £1000 £5.00 Date Surnrnary 0510112C22 Bond Interest 11101123 Scottish Guide Assoc 12101123 Invo￿8 69 23101123 tJ)nalk)n from the Depot 23101123 8tlI I'ness Rlbows TotAI 46.10 3,500.00 50.00 389.70 320.00 4,306.80 £ 3,500.C4J £ 51 19D.DO 313.24 400.Crf) 5,26D.34 £ 3,500.00 £ 4500 6000 53.12 48.00 1.600.00 2,420.(KI 42.tKJ 1,%8.OD 365.OD 11,861.48 £ 3,548.00 60.51 10DO 3,623 00 1000 15.564.97 £ 3.$48.00 £ 4769 58.56 47.65 48.00 12.00 4,410 00 90,00 500.00 20,T78.87 £ 3,596.00 £ 60.51 474,91 61.26 21,375.55 £ 3,596.00 £ 58.56 40.00 1,008.00 768.00 48.00 115.00 32.(K) 23,445.11 £ 5.420.00 £ 480.00 480 00 240.00 240,00 Cuidin 8vents Trainin 3500.00 50.00 3e9.70 320 00 320.00 £ 60.00 £ 389.70 £ 46.10 £ 51 30 102123 Bornd Inleresl 07102123 23rd llness Guides 24102123 Muirtown Brownies 27102123 Dart ID.Campbdl} 190.00 313.24 400.00 400.00 £ 190.00 £ 389.70 £ 97.40 £ 633.24 £ 50.00 £ 45.00 eooD 02103123 Invoic£ 88 06103123 Invoi(2 70 06103123 Bon¢ Int￿re. 16103123 29103123 Dart 29103123 Connectin Conts"nents 30103123 Bank Interest 31103123 Dart help willi t>aggage SHQ £ 31103129 SwTrmming Gala 53.12 48.00 1600.00 2420 (K) 42.00 1968.00 365 DO 555.CKJ £ 3B9.70 £ 42.(￿ E 1SQ.$2 £ Q.51 6,38& 00 £ 633.24 £ 156.00 £ 05104123 Bond Interest IK104123 Invoice 72 24104123 Dart 24104123 invoice 73 10.00 3623.00 10.00 633.24 £ 175.00 £ SS5.00 £ 4769 389.70 É 42.00 £ 211.03 £ 10,011.OD £ 02105123 8alloch Rainbow8 09105123 Bond Inlerest 09105123 Abeyance Balloch Rainbows 22105123 Rosebank ropay subs 22105123 Swimm￿9 gala 1s1 Naim B 22105123 Carnival payrneTrts 22105123 Millon ol Leys conn Gont 23105123 Guide Assoc GR 5856 47. 4800 12.00 4410.00 90.00 500.00 £ 889.70 £ £ 5,114.69 £ 42.00 £ 269.59 £ .51 £ 10,011.00 £ 680.89 £ 175.QO £ 05108123 Bond Interest 16106123 Abeyance 8alloch 8roswles 291W23 Bank Intere81 61.2S £ 103.26 £ 330.10 £ 58.56 £ 5,114.69 £ £ 889.70 £ £ 10,011.00 £ 1,166.80 £ 175.00 £ 0510712022 Bond Interest 0510712023 Cawdor Day- SB 0510712023 Subs Culloden Brownies 0510712023 Sub5- Culknden Rainbows 0510712023 Subs- Myrtleffield 2010712023 Invoice 74 & 7e 3110712023 Cawdor Day- CIGuides 40.00 1008.00 7e8.00 48.00 115.00 32.00 £ 5.186.69 £ £ 889.70 £ £ 103.26 £ 388.66 £ £ 1D,011.00 £ 1,155.80 £ 290.00 £ 0110812023 Aviemore Rangers 0210812023 Myrtlefield Rangers 0710812023 Bond Intereyl 2110812023 Badges NO 291D812023 2nd Isle of Sty'e Guidgs 291D812023 41h151e of Skye Rainbows 69.18 373.40 3.010.93 2.816.26 30,434.88 £ &140.00 £ 74.53 10.CQ 10.(KJ 373 4D £ 3,010,93 28162B £ 10,011.00 £ 6.982.99 £ 290.00 2 5,186.69 £ £ 889.70 £ 373.40 £ 103.26 £ 457.84 £ 74.63 05P(E12023 Bond Interest 0810g12023 Invoice 78 0610912023 Involce 79 1&10912023 Invoic8 80 10.( 10.1 18109t023 Invol￿ 75 1810912023 Invore 81 2810912023 Bank Intere81 7500 20.00 75.00 20.00 £75.00 £20.00 £78.39 £ 30.707.BO 78.39 £ 889.70 £ 373.40 £ 181.65 £ 592.37 É 30.707.80 £ 6.140.00 £ 15.(K) 231.6B 73.77 200.00 31,228.25 £ 6,140.00 £ 12.50 76.23 720 00 20 DCI 1,425 00 1,146.00 40.00 2250 34,690.48 £ 6.860.00 £ 20.00 £ 6,564.37 £ 73.77 100.00 1080 4&0.00 944 00 36.00 417.90 83.2 36,818.23 £ 4880.00 £ £ 5,186.69 £ £ 10.011.00 £ 6,982.99 E 41Q.00 £ 15.00 0411012Q23 Invo￿ 77 0411 012023 Pay back see exp 315r23 0511012023 Bond Inter88 1311012023 231.68 £23168 £73.77 DD £ 31.228.25 12.50 76.26 720.00 73.77 2DD 00 £ 10.211.00 £ 6,992.99 £ 425.00 £ 12.50 £ S,418.37 £ £ 889.70 £ J73.40 É 181.65 £ 606.14 £ (￿/1112023 Invoice 83 0611112023 Bond Interest 1011112023 R&pay subs Ktlmallie 1011112023 Charity maratho 2111112023 County Dinner 2111112023 Little Mermai 2311112023 Invoitt 85 3011112023 Invoiff 84 76.23 720.00 20.00 1,425 (x) 1,425.00 £ 1,146.00 40.00 22.50 £ 34.690.46 73.77 100 00 10.80 460.00 944 00 36.00 417.go 83.28 £ 36,016.23 1146.LN) 4000 2250 1.425.rKJ É 10,211.00 £ 8,982.99 £ 500.00 £ £ 889.70 £ 373.40 £ 181.65 £ 682.37 £ 73.77 0511212023 Eloné Interest 0811212023 InvoiGe S2 1S11212023 D8POt 1511212023 Bf A¢)dgmy 1511212023 Wish at Eden Courl 1911212023 crad￿hall Guides 2111212023 Badges 2811212D22 Bank interest 1￿00 10.80 460 00 Y44.00 417.90 8328 90D.50 £ 791.30 £ 264.93 £ 756.14 £ 20.00 £ 7,968.37 £ f,426.00 £ 10,211.OQ £ T,018.99 E 600.00 £ INVERNESS-SHIRE GUIDE ASSOCIATION EXPENSES 2023 Guiding Events & A¢livilies Guiding Leachkin Hall 238.62 146.40 £ 385.02 £ Costs Misc Sales Badges I Cert5 Chq No. DD Subs to HQ Trainingi ublici Travel Exps Donatio )the￿. Made Admin Costs Ab9yance Acc Lady Leaders I'nalm Gatherings Other costs Dart Cross Check 238.82 146.40 385.02 714.84 162.61 £ 1,680.00 67.20 £ 3,009.67 22.89 139.20 320.00 480.00 £ 1.150.00 £ 1.150.00 243.49 £ 3500 173.60 £ 35.00 £ 1,150.00 £ 5,538.85 £ 69.00 79.35 180 74 £ 1,165.16 £ 1,165.16 £104.00 £ 2,315.16 £ 6,964.10 65407 £ 654.07 974.31 £ 974.31 61.20 231.68 515.00 513.26 62.29 Date Des¢ription 1610112023 SSE Hydro 3110112023 City Locks Total 238.62 146.40 385.02 £ 714 84 162.61 1,680.00 67.20 3,009.67 £ 22.89 139.20 320.00 480.00 £ 1,150.00 243 49 17360 5.538.85 £ 79.35 180.74 1,165.16 6.964.10 £ 654.07 974.31 61.20 231.68 515.00 513.26 62.29 81.99 350.00 633.00 75.00 500.00 300 00 260 00 12,175.90 £ 143.54 53.95 800.00 417.10 138.00 106 75 120.98 768.66 259.74 1,03500 £ 330.00 47.65 278 94 16,676.21 £ 1,515.00 500.00 247.32 9g.20 17,522.73 £ 1,515.00 alslng urai 0810212023 Swimming gala 1185 1010212023 Think Day art supplies 1187 2410212023 D&E Frt Wills 1189 2710212023 McGregor Fire Protection 1186 714.84 162.61 1,680.00 67.20 2,557.45 £ 452.22 £ 22.89 139.20 ## ## £ 0310312023 LIHall Grass cutting 1170 0910312023 PPL PRS 1191 1410312023 Abeyance pd to 3rd In R 1188 1610312023 Subs 1192 2010312023 Bus - Dart 1194 2410312023 SQH 1193 2810312023 MileagelFlowers GR 1195 £ 320.00 480.00 243.49 £ 138.60 2,557.45 £ 614.31 £ 138.60 ## £ 10.35 480.00 243.49 ## 11# £ # £ 320.00 £ 0310412023 MileagelFlowers SB 0310412023 Invoice IIR 3007237 1110412023 Dart Tops 1196 1198 1190 180.74 480.00 2,557.45 £ 624.66 £ 138.60 ## £ 424.23 ## ## £ # £ 320.00 £ 0210512023 Dart SD 1202 0210512023 Dart SD 1203 0310512023 Thinking Day LL 1200 0310512023 1 sl Smithon Iloanl 12(14 1 OJ0512023 Nevis Centre 1201 1110512023 Bus (Portree lo Ft Wills) 1205 15J0512023 SSE Hydro DD 2210512023 IIR3007337 SQH 1206 2310512023 Hopscotch Canival 1208 2610512023 Inflatable8 - Carnival 1210 3010512023 Village Greenery- Wreati 1211 3110512023 Exoctic Animal - Carnival 1207 3110512023 Toe 2 Toe - Carnival 1213 3110512D23 Trots of Fun Carnival 1214 £ 61.20 231.68 515.00 51326 62.29 81.99 350.00 633.00 350.00 633.00 75.00 500.00 300.QO 260.00 £ 179.00 £ 3,943.54 £ 12,175.90 £ 10,00 143.54 53.95 800.00 417.10 138.00 106.75 120.98 768.66 259.74 £ 1,035.00 330.00 47.65 278.94 £ 189.00 £ 3.943.54 £ 16,676.21 500.00 247.32 99.20 £ 189.00 £ 3.943.54 £ 17.522.73 £ 7500 500.00 300.00 260.00 5,860.39 £ 686.95 £ 199.80 ## £ 120 94 £ 12.60 63.95 480.00 506,22 11# ## £ # £ 320.00 £ 0110612023 PosVMileagelThanks 1212 0510612023 Travel and Training 1219 0610612023 Shiel Buses- Cawdor Da 1215 0610612023 Travellcawdor Day 1218 08106r2023 Inflatables - Cawdor Day 1220 0710612023 Cawdor Day 1216 2010612023 SHQ 1227 2210612023 Depot 1222 2610612023 SHQ 1223 2810612023 Subs 1224 2810612023 Postage 1225 2910612023 Badges 1226 29106r2023 SHQ 1228 800.00 406 30 138.00 106.75 £ 10.80 120.98 768 66 259.74 1,035.LKI 330.00 47.65 278.94 7,311.44 £ 861.84 £ 223.20 ## £ 1,982.19 ## ## £ 500 00 330.00 # £ 320.00 £ 06107f2023 GR (Grant pd in 2315J2311232 1710712023 Hydro-Eleclric DD 2510712023 Nairn Transport ICDI 1230 £ 247.32 99.20 7,910.64 £ 1,109.16 £ 223.20 ## £ 1,982.19 ## ## £ 330.00 # £ 320.00 £ 0210812023 BASMA ICDI 1233 0810812023 SHQ 1234 1010812023 Eden Court 1229 2410812023 Badaguish ExeclTraining 1235 2410812023 8adagLrish Execrtraining 1239 3010812023 Refer lo drawer 3010812023 SD Flowers 126.20 104.99 918.00 250.00 797.00 3,010 93 40.00 22,769.85 £ 1,515.00 120.00 54.00 2099 4.00 22,968.84 £ 1,515.00 292.75 108.20 2,880.00 47.40 30.80 360.00 61.59 26,749.58 £ 1,515.00 211.40 36.00 1,410.00 28,406.98 £ 1.515.00 58.17 122.83 1,14501 392.00 740 4.00 25.00 25.00 25.00 30,211.39 £ 1,515.00 126.20 126.20 104.99 918.00 250.00 797.00 £ 3,010.93 £ 40.00 40.00 £ 1,047.00 £229.00 £ 3,943.54 £ 22,769.85 120.00 54.00 20.99 4.00 £ 1.047.00 £229.00 £ 3,943.54 £ 22.968.84 292.75 108.20 £ 2,880.00 47.40 30.80 360.00 61.59 61.59 £ 1,247.59 £ 229.00 £ 3.943.54 £ 26,749.58 211.40 36.00 £ 1,410.00 £ 1,410.00 £ 2.657.59 £ 265.00 £ 3,943.54 £ 28,406.98 58.17 122.83 £ 1.145.01 392.00 7.40 4.00 25.00 25.00 25.00 £ 2,780.42 £276.40 £ 3,943.54 £ 30,211.39 104.99 918_00 250 00 797.00 3,010.93 1238 8,954.84 £ 1,109.16 £ 223.20 ## £ 2,087.18 ## #rfl £ 330.00 # £ 3,330.93 £ 120 00 1110912023 Cawdor Hall 1810912023 Comm handbook 18109J2023 Certs HQ 2610912023 Bank charges 1240 1237 1241 54.00 20.99 400 9,074.84 £ 1,109.16 £ 223.20 ## £ 2.108.17 #11 £ 388.00 # £ 3.330.93 £ 151.00 £ 141.75 0511012023 SD Expenses 1242 0511012023 Badaguish Exec meeb.ng 1243 0511012023 SwitzlJV Moray 1244 1911012023 Hydro-Eleclric DD 2711012023 Badaguish Exec Meekn'ng 1247 3111012023 Switzerland - Freya. M 1245 3111012023 Badaguish Exec Meeting 1246 108.20 2,880.00 47.40 30.80 360.00 12.465.84 £ 1,156.56 £ 364.95 11# £ 2,108.17 IHI I1# £ 388.00 # £ 3.330.93 £ 211.4D 0611112023 SHQ 2211112023 2911112023 County Dinner 1248 1250 11466.84 £ 1,156.56 £ 364.95 ## £ 2,319.57 ## 11# £ 388.00 # £ 3,330.93 £ 58.17 0111212023 SSE 1111212023 County Dinner 1311212023 Hall Insurance 1311212023 Performers UK 2211212023 2711212023 Bank charges 2811212023 Gllown Guides refund 2911212023 Meth Rlbow refund 2911212023 Tofoil refund DD 1252 1251 1259 12283 £ 1,145_01 392.00 £ 4.00 1255 1554 1257 25.00 25.00 2500 12,857.84 £ 2.434.74 £ 364.95 ## £ 2,319.57 ## £ 388.00 # £ 3.330.93 £ GIRLGUIDING Inverness.Shire Guide Association sco 13694 RECEIPTS & PAYMENTS ACCOUNT FOR THE PERIOD FROM 1st January 2022 TO 31st December 2023 INDEPENDENT EXAMINATION CERTIFICATE I have examined the Trustees, Report, the Units Accounting records, and the Receipts & Payments Account and Statement of Balances that are attached as part of this document. My examination has been carried out under Section 4411 }Ic of th8 Chanlies & TrLJslee Investrnenl (Scotlandl Act 2005. To the best of rny knowledge & belief, and in accordance with the information & explanats.ons given to me ." al The charrty trustees consider that the audit requirement of Regulation 1011lldl of the Charities Accounts (Scolland) Regulations 2006 does not apply and therefore the Unil is eligible lo have an independent examination. bl The Receipts & Payments Account and Statement of Balances have be&n properly prepared from the records of the Unit and are In ag￿eMent with them. c) The Receipts & Payments Account & ststement of Balances comply with RegLJlation g ol the 2006 Accounts Regulations and with the Unit's effective Conslilulion. d) ' In the course of my examination, no maller has come to my attention which gives me reasonable cause to believe that In any material respect. the requiremeThts of Section 33 of the 2005 Act and Regulations 4 and 9 of the 2006 Accounts Regulations have not been mel. or ' In the course of my examination the following matters of a material nature have corne lo my attention '. (please delete altematlve paragraph ' as appropristel Signed. ((o[.Il£ 4r4C4&LA we the tharityL. rovKfed th19w￿raMwe to lrts numb8ri inlh•grw. and conductsd ol￿a￿￿￿tleS a$ beiOW.' Dartto DubJlTr lflr6tlntemBUonal bSLformaTry Y81 4w•oY•r 202212023 a¢¢out)ts ghow on a¢lvhl&s NLTrprofftwas mad&. as bthnc•¥JoB oY•riwo niah IrKome Is sub8C ion incomè. Th2 o*a aimB to th)Id S￿f￿nICa8￿f￿t￿t0rn8elsll 6ture¢ueand8n￿1 du -￿ a 2 month erfDd. Tr*) rWumr8tl￿ was￿aldtOT[U4tQ￿¢Ufjn Ihe se5 r￿Mb￿r5e4t0 Tru¥te88dufin ._￿.1￿tryfrar fwtravel arvJollwr•i4kd o%pew8n￿8S8*11 Inwréd.b¥.Ihem In tuifilll th*rduO88 arnO￿nted10 J w8r8 p*Kiioir¥JWual Trustee5 numbertn Fwth811nlormatllJn ' IKaNe SeNretisorfadlW¥tha￿J to tha Chaty.._._.__.__ Thtthri 364J6 naoon ol GIRLGLIIDING Inv8rn8ss-Shire Guide Association 13694 Previous Period RECEIPTS & PAYMENTS ACCOUNT FOR THE PERIOD FROM 01.Jan-23 31-Dec-23 RECEIPTS Membershl Sub$¢ri tion$ Proceeds from Fundraising Activitie8, Guiding A¢tlvitles & Events Dart 6,860.00 19,624.37 Bank Interest Leachkin Hall Donations Received 264.93 600.00 900.50 7.018.99 756.14 791.30 Abeyance Investment Income Other General Incomo- Bad es Total Racgipts PAYMENTS Membershi Subscri ions to Girl uidin Ex enses from Fundraisin Activities, Guidin Leachkin Hall Trainin Cost of Miscellaneous Sales & Donation8 Insurance Administrative Costs Other General Costs Abe ance Dart Total Payments 36,816.23 1,515.00 15,638.26 2,434.74 364.95 2,319.57 Activities & Events 388.00 276.40 3,330.93 3,943.54 30.211.39 Surplus {Deficitl for tho Pgriod 6.604.84 STATEMENT OF BALANCES Opening Balances Bank Cash 17,157.44 0.00 0.00 17,157.44 Closing Balances Bank Cash 23,762.28 0.00 0.00 23,762.28 {the movement in balances equates to the surplusldeficit from the period shown abov¢l 6,604.84 In addition to the above balances the unit has other assets at a valuation of Being Nal Savin s Income Bonds 15000 Liabilities at the year end {if appropriate) comprised tho following All funds held unrestricted in nature Prepared By Isignat Dat9 -JJl.Vil,IllIllTA'. Approved by Tr Signatu Date...... eè Nam GIrtGuldlng Invemess4hlre Year ended 3151 December 2021 The Re¢eipls and Paymenls A￿O￿nt and Statement of Balances is sub-divided into the following subordinate Accounts Lad Invemairn Trust RECEIPTS Balan￿ al start of Year Nal Savings Income Bonds Balan￿ in Bank PAYMENTS 15000.00 3.92 15003.92 Balance at 31.12.19 Nal Savings Income Bonds Balance in Bank Bond Interest £ 15,000.00 15003 92