APPENDIX 1 oscr Period start dale Month Year APRIL 2024 Period end dale Month Year 2025 Da 31 From 01 To Office of the Scottish Charity Regulator Reference and administration details Charity name Other names charity is known by Reglstered charlty number Charity's principal address Moray Guide Association Girlguiding Moray SC015686 Lavona, Calcots ELGIN Moray Postcodo IV30 8NB Names of the charity trustees on date of approval of Trustees, Annual Report 'IliduF.'I{4oliP.ijijJ County Commissioner County Treasurer Gubying Dellver & Èvents Team Leader Press Relatk)ns AthL8er Griiwth. Recruitment & Relenliorn Team Leader Le8def Support Team Leadef District Comrnissioner District Commissioner Dislrict Commissioner 10 11 12 13 14 15 16 17 18 19 20
APPENDIX 1 Reference and administration details Names of all other charity trustees during the period, if any, (for example, those who resigned part way through the financial period)
structure, governance and management Type of governing document The charity is controlled by its governing document, a deed of trust, and constitutes an unincorporated charity. The charity is governed by the Girlguiding Manual produced by CHQ London, which provides guidance on all aspects of Guiding including structures, legal requirements, finance and activities. Trustee recruitment and appointment I" Moray is one of the counties which make up the Scottish Region of Girlguiding UK. Girlguiding Moray is split into a number of Districts which include various different units. Girlguiding Moray is ultimately responsible for all of the units in the county and this is administered by the county commissioner and the members of the executive committee. The county commissioner is appointed by the Scottish Chief Commissioner in consultation with members of the county executive. The members of the i executive, who are also known as the trustees, are appointed by the County Commissioner. All appointments within the county are voluntary and are made on the basis of suitability and willingness to take on the appropriate role. Before any adult volunteer is permitted to work with the girls, references are taken up and checks made with Disclosure Scotland. All decisions within county are taken by the executive by majority consent. All new volunteers undertake training specific to their role within guiding. Girlguiding Moray has no legal obligations to third parties. However, the county is affiliated to the Scout Movement. In addition, it is part of the guiding programme to foster good relations with other groups, charities and members of the public. Risk Management- the trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in I place to provide reasonable assurance against fraud and error.
Objectives and activities Charitable purposes Guiding within Moray exists to: a) Support the aims of the Guide Association Scotland. b) Help girls and young women to develop emotionally, mentally, physically and spiritually so that they can make a positive contribution to their community. The county relies totally on adult volunteers to fulfil its objectives. Summary of the main activltles In relation to these objects The main activities carried out during the year were Rainbow and Brownie Fundays at Inchberry. a trip for Guides to the Science Centre in Aberdeen and attending the pantomime at Eden Court. In addition, there were events organised for leaders. Training was delivered to adult volunteers. APPENDIX 1 Achievements and performance Summary of the main achievements of the charity during the financial perlod Girlguiding is primarily a youth movement, providing a secure environment within which girls can learn and have fun. Girlguiding Moray is self-funding through members, subscriptions and fund raising. A successful delivery of large events of Rainbow and Brownie Fundays, Guides visit to the Science Centre in Aberdeen and a takeover of the Eden Court theatre for the Pantomime was achieved. These events brought all ages together and were well planned, risk assessed and safe. Events were also delivered to leaders to bring them together and thereby encourage friendship, discussion and support. This was also successful with good numbers attending from throughout the county. The Facebook pages have been very well updated meaning that the leaders are well connected throughout the year and can see what other units are doing. Budgeted income stands at £55,000 with budgeted expenditure matching that. The aim is to spend the income each year in carrying out the objectives of the charity. Next year is expected to be a similar picture financially based on our projections.
Financial review Brief statement of the charity's pollcy on reserves The trustees have examined the charity's requirements for reserves in light of the main risks to the organisation. It has established a policy whereby the unrestricted funds not committed or invested in tangible fixed assets held by the charity should be betreen 3 and 6 months of the expenditure. At 31 March 2025 the charity was holding just under 1 year's (normal) expenditure as general reserves. Detalls of any deficit Not applicable. Donated facilities and servlces (If any) The County Commissioner incurred travel expenses for County Commissioner journeys estimated at around £500 during the year which she decided not to charge to the County. APPENDIX 1 Other optional information
Declaration The trustees deGlare that they have approved the trustees, report above. Signed on bghalf of the charity's trustees Signature(s} Full name(s) Posltlon {e.g. Chair) County Treasurer Date 22 December 2025
APPENDIX 2 Moray Guide Assoclation SC015686 OSCR Receipts and payments accounts Peiiod enil dale lonlh For the perlod from Dav 'lear Scottth Charily Regulator to oi APRII 2024 31 WIRCY 2026 Section A Statement of receipts and payments Unrestrlcted funds Restricted funds Expendabl èndowmènt fund$ PertllaneTrt ondowmènt funds Total funds current perlod Total funds last perlod to n¢4r£sl £ to nearo8t £ io neareJl£ to nearest£ to neare5l£ to noar•st E A1 Recel ts Donalions 1,300 1,300 1.000 Legacies Gr8nls 2,000 1,632 11,546 2,000 1,632 11,646 239 Rècelpls ffom lundroising acliyilies Gross trading reIp(S Inc(xne from investmenls other Ihan land and buildings Rents frorn18nd & buildlngs G$$ receipts trorn other chaiitabla activlliès 1,636 17,470 91 91 86 40.821 40,821 31,134 tots 67.299 91 57.390 51,565 A2 Recelpts from asset & Invastment sales PCeedS frn sa18 of fixed 8ssels Pfcceeds from sale of investments A2 tota zzzzz Total CeIpts 57,299 91 57,390 51.565 A3 Payments Expenses for lundfaising aclivilies Gross trading payments Investment management Costs Payments relating dlrectly to charilable aciivitles Granls and don8tions BOO 800 1,S40 16.819 11.728 11,728 39,113 39,113 34.655 Gov8mance cosls. Audil l independent ex8rnln811on Prepai8tion of annual 8eeounts Legal costs Other 695 695 1,065 A3 Sub total 52,336 52,336 54,079 A4 Payments relallng to asset and Investmont movements Purchases of fixed assets Purchase of inveslmenls A4 Sub totsl Totalpaym•nts 52.336 62,336 $4.079 Net recelpts /{paymentsJ 4,963 91 12,5141 AS Tran$f•rs to I (from) funds Surplusl (deficit) foryear 4,963 91 S,OS4 2.5141
APPENDiX 2 Moray Guld8 Assoclatlon Section B Statement of balances SC016686 Unreslrfrted fvndl EXPU01b1 ondDwrn•nt nd9 lo vfv4r•BLt Peman•nt •ndowrn•Tht runds ityth••r••l t Roslrfcl•d fundB Total currnTrt pqrh>d Tolil lait Pl0d C¥t¢gorles 0otall$ n••r••l¢ Bl Cash fuDd8 Ca9h and b8nk balar4 at ilArt d y•ar 48,020 3.307 8.148 66,525 59.039 Surplus I Idefichll 5hM on recelFls an p8ymMl¥ account Irlrodw Dopol b8nk 8cwJnl 4,063 91 5,061 12,6141 C•sh and b4nk balanc 4t•n¢J ofy•4r 3.367 8.239 61,379 50.526 V4grn•b8lance3Whfply and p&ymèrt arau(SI) Fvndtowhkh h•lMa• LI y•w Totii De11& Furtdk¥¥Nehuf•l hlon• L•rtyq41 to hMl•blÉ 83 Other a88ets Land And bulldln Unre51ricted 26,187 6,736 88nde Urnon1 Unr¢8lrktod 6,736 Stodl d bo Umesirided De ors men1$ Unresiricted Totsl 6,73e 31.193 Fun&hI¢h IlabfllYlWt4• L•ityw io B4 Llabllltles 0irwcrlIU8 Toial 08lalls Find lothlch IWIlYat•S Afflgunid LMiy• B6 Contln98nt IlabllSt1•6 Tot41 by ortwo Iiw¢•• on b•h•if ol •ll th•irn•t• Date 01 •ppo¥1 Slgnalure Prlnl N&m• Rttdpl• ond 94yrn• 2026 xISl•ml of balrA•S PEcanknr2W7
APPENDIX 2 Moray Guide Association SC015686 Section C Notes to the Accounts Cl Nature and purpose of funds (may be slated on 8nalysis of funds worksheets) Endowment Fund - Vice Prestdenls Fund - inleresl is lo be used for the fulherance of gulding wSlhin Moray Typo of actlvlty or project supported Numbor of grant8 made C2 Grants Total C3a Trustee remuneratlon If no remunerallon was paid during the period lo any charity Iruslee or person connected lo a Iruslee cross this box {Othe88 complele seclion 3b} Authorlty under which paid C3b Trustee remuneratlon - detalls C4a Trustee expen$es If no expenses were pald lo any charily trustee during the peiiod then cross this box (otherwise complete sectlon 4bl NumboT of tru8tee8 C4b Trustee expenses - detalls Travel expenses mllea 23 Transaetlon amounl 1£) Balance Oljtsiandlng at Naturè of relationshi Nature of transaction C6 Tran$actlons wlth trustees and connected persons C6 Other informatlon Reeelpls and Paymenls 2026.xlsx l Notes Docember 2007
APPENfMx 2 Moray Guide Asso¢latlon SC015686 Additional analysis (1) Analys18 of recelpts and poymonts 1 Donatlons Unreslrlcted Expnd4blB endowrn•nl fundt to n•ar•Jt PermaTreDt endowment funds t4 near¢$t£ R•$trl¢t•dfunds Total ¢u¢Mnt perlod Total laut perlDd D((tall5 tlonaled assels 1.300 1,300 Toial 1,300 1.300 1,000 2 Grants Unr•JtrlGted fiirtrtA TOt•i turfèni Tolal14sI to ngar¢8tt Rèitrte¢d Ind D•ar•ste to Doarqit£ QGU¥j S¢olland- Advenlwe yoUr Doorstep Mary Salmond Trust 2,000 2,000 239 Total 2.000 2,000 2J8 3 Gross re¢elpt8 from other chirltablo actlyltle8 Vnrutdcled fvnd¥ Exp•nd•b14 endowmenl fund8 to D•ar••lt Pemanent endo%n9Th1 funds io ne•r¢8tE Tot81 ¢urr•n¢ perfod to n•am¥iE R•8trl¢t•dfunds Toial laslpvrfod lo••rst£ ta nwr••l£ membersh SubscriFAlons fi ieclalmed Evenl& Badges Census 8dv¥e$ repald by un 10,678 10,676 9,924 870 19.350 982 27,660 503 1,980 27,660 503 1,980 Total 40,821 40,821 31.134 4 Payments relatlng dlrectly to eharltable activltlos Unrejtrlcted lundi Expendable ndowment runds Perrnanenl èndowmenl rundB To¢41 euffent perlod Restrfcted lundE Totql lo¥t p•rtod io n••r•t£ ionuM$tE Badges and Iianlng maledals County 8ubstylh)n$ Ulyl S$¢p1ns loan$ lobe repa Asslsllng unils Iravel Gosls and hardsh conlthul1S Evenls (PW0, Clnema, Camps, Leaders Sodalsl Event shdlers for m*kéllng Duke of Edinburgh Property Insur8re Webslle man18nwtr Gr8nls dislrftxAed IwnIt acbvNles Total 1,890 375 1,89 375 1,026 300 3,720 367 27,623 4,878 30,682 776 4,876 30,662 776 64 369 334 8J6 34,655 179 333 179 333 39,113 39,113 Recelpis at¥JPaymenls2025.xTsxAddlbon81 r911) DBcernb8r2007
APPENOLX2 SC016686 Addltlonal analysis12) S Brnakdown of unre$lrlctsd funds rJEptsl A¢tr.¢unt Tolal uTrrnslrfcled lund$ Tolal unreslrf¢t•d lunds laBI p•Aod Recelpts Donallm5 Legaoe6 Grant$ Recaws fromfundraisro ectiviiios Gros5 Iradino r8¢01 In¢om&fr(hm iDveslm8nl8 olher an lond &vJ buikjl Renls Iram land & buikling5 Gr05s¢eceipls from oihw tharrfaU8 8¢tfvill&s Sub lo161 1,300 1,300 1.000 2.000 2,000 1.632 11,$46 239 1.636 17,470 1.632 11.546 40.319 43.619 $02 S02 40,821 57.299 J1,134 51AY 11.546 1.632 Rocel Isfrom & lthvvtm•nt Éo1È* Procaed9 fiorn Sa ol f¢& essels Proceeds Irotn sale ol invesltnenls Total fB¢•lpts 4ts.619 602 11,146 1,632 S7,299 61,479 P4 ments Exp6n$e$forfundr¥l$kng e¢ti¥i11os Gfos$ir8thngpAymlg Invastrnenl rnanagewEDlcosls Pey1$ reL9ting Llrecuy lotharilable aclivi11oS Granls and (knnalions Goveman¢eeosts". 800 800 11.72 16.819 33.752 437 .939 2.98S 39.113 036 Authl Ilndependenl eXarrTraIlOTr Pfeparalionol annval accou Legal cosl Oth8 696 695 1.065 Sub fo(al 34,447 437 13.6e7 3.789 51336 54.079 Paymwnl$ MIAtlny 10 4¥$•t and In¥tment movements Pur¢hases Of fixed assets Purcho5e ol investmenls Sub lo(al Tol•lpèym¥nts 34.447 437 13.687 3,785 62,336 64.079 Nol re¢elpts/fpaymentsJ 9,172 65 2,121 2,153 4,963 2,600 Tran$fors to I Ifroml lunds Surplus /{dellcltJ ft•rye8r 9,172 66 2,121 2,1Ja 4,863 2,fjfjQl Natur8 and UT ose offvnd$ Gen8ral Fur¥Js-for Ihèfuthor8n¢e of ouidiThJ a¢t1villeswilo Moroy. Managernenlof cOLlY8nd supporf for 11$ Mombo18. Badgos A¢¢ouni-foi lh8 luihwATr Olour) acuvblieswilhin Mxay. Aifocaied (orihe provision ofbadg•s. DOPOI Accounl- for elUarance of 0uk19 gctwitseswrfhin Moray. Allocaied foruso in relgllon lolhb aclivllles DepoL 200 ClubAcuunl-lor futIanOf gurdlnp ar11vleswhln MorAy. Alkxaled foi fvnd ra1$ Ihe 20D Club. Pwrnenls 2025.xl$yAdthll DD#{• Decernbor 20Q7
APPENtXX2 Moray Gulde Assoclatlon SC015686 Additional analysis {3) 6 Broakdown of rostrlct8d fuThds Tolal Ye4lrfctod T&tAI rgS¢rlot4d lund$ lund$14st R•¢olpls DonaUon5 LegaL¥es Granls Recelpts frotnfundraisKy aclivilies Gross trading recaipls 91 91 Income Irotn kw•$tmenl$oiher than land and tbId1Th3$ Rerrt8 fi(MTr land & bU11n03 Gross receiptsfrom Olhw charit8bfe a¢tNrfI6$ Sub lolél 91 91 86 Re¢el t from 888Ot & Invutmènt sal•$ Proceeds from Saleof fixed asseis Pr¢¢eeth llom galoof Inva8im8nt$ Sub lotsl Tolalrncelpls 91 91 Paymnts Eypenges for fvndiaising Acifvllles Gros6 tradw paytnen15 Inv•$im8nt managemanl ¢osi$ Payffth181elaUngdkeclty locharilobte aclivibes Grants anddonaiions GDv8m8ncatQgt8'. Audill independorfox8mlnalion PryalEonolArTht81 oetoun15 Legal co515 Sub ¢of41 PAymonls mlatlng ¢0 099•1 And Invèslmenl movements Pr£haSe5 offjxed as9ets Purthaseof inve511$ N•trnc•lpts l(paymentsJ 91 91 86 Transfars to I lfroml fund8 Surplus/(deffell) foryear 91 91 86 Naluro and os8 of funds Duke of EdhikY9h Awards Fund-lo beusedfor rnember8wNking Ii)wd$ lh• Bfonzo. Sifverand GOW Oukeof EdinburghAwards. End¢wmeN Fund- Vt¢o Pi881¢Yenl$ Fund- Iniero$1 l$lob& us8d loi Ihè ofguldiDg Moi8y. Rac4ipis and Payments 2025.xl5yAdLu0n0lfiD18s(j1 Dat•n#r2007
APPENDIX 3 OSCR Scotiish Chaiity Reguldlor Independent examiner's report on the accounts V2 Report to the Gharity name Irusteeslmembers of MORAY GUIDE ASSOCNTION Registered charity SC015686 number On the accounts of the charity for the period Period start date Period end date Da Year Year 01 APRIL 2024 31 MARCH 2025 Set out on pages Irefflember lo IlUde the pagè umbels Dladditional 8he¢i$l Respectlve responslbllities 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) 2005 Act 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. My examination is carried out In accordance with Regulation 11 of the Charities Accounts {Scotland) Regulalions 2006. An examination 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 disGIosures 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. In the course of my examination, no matter has come to my attention Basis of Independent examiner's statement Independent examlner's statement which gives rne reasonable cause to believe that in any material respect the requirements.. to keep accountlng records in accordance with section 44(1 } (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and to prepaie 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 ord8r to enable a proper Slgned.. Name: Relevant professional qualificatlon(s) or body (if anyl.. ER 2025 Address.. "Please delete Ihe words in Ih? bracke15 if they do not apply. If Ihe word5 do apply, sel out Ihose matter8 which havo come lo your attention on the following page.
APPENDIX 3 Disclosure section Only complete if the examiner needs to highlight material problems. Glve here brief details of any items that the examiner wlshes to j dlsclose