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 betr￿een 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 re￿Ip(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
P￿CeedS f￿rn 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
EXPU￿01b1
ondDwrn•nt
nd9
lo vfv4r•BLt
Peman•nt
•ndowrn•Tht
runds
ityth••r••l t
Roslrfcl•d fundB
Total currnTrt
pqrh>d
Tolil lait Pl￿0d
C¥t¢gorles
0otall$
n••r••l¢
Bl Cash fuDd8
Ca9h and b8nk balar￿4 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•b8lance3Whf**ply and p&ymèrt*
ar￿au￿(SI)
Fvndtowhkh h•lMa•
LI￿ y•w
Totii
De￿11&
Furtdk¥¥Nehuf•l hlon•
L•rtyq41
to hMl•blÉ
83 Other a88ets
Land And bulldln
Unre51ricted
26,187
6,736
88nde
U￿rnon1
Unr¢8lrktod
6,736
Stodl d bo
Umesirided
De
ors
men1$
Unresiricted
Totsl
6,73e
31.193
Fun&￿*hI¢h IlabfllYl*Wt4•
L•ityw
io
B4 Llabllltles
0irwcr￿lIU8
Toial
08lalls
Find lo*thlch IWIlY￿at•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 ￿￿xIS￿l•m￿l 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 {Othe￿88 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
Exp*nd4blB
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((tall￿5
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 I￿nd￿
D•ar•ste
to Doarqit£
Q￿GU￿*¥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￿••r*st£
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￿$¢￿p1￿ns loan$ lobe repa
Asslsllng unils Iravel Gosls and hardsh* conlthul1￿S
Evenls (PW￿0, Clnema, Camps, Leaders Sodalsl
Event shdlers for m*kéllng
Duke of Edinburgh
Property Insur8r￿e
Webslle man18nw￿tr
Gr8nls dislrftxAed Iw￿nIt 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 r￿￿911)
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$ir8thngpAym￿lg
Invastrnenl rnanagewEDlcosls
Pey1￿￿$ 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 eXarr￿TraIlOTr
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¢t1villeswi￿lo Moroy. Managernenlof cOL￿lY8nd supporf for 11$ Mombo18.
Badgos A¢¢ouni-foi lh8 luihwATr￿ Olou￿r￿) acuvblieswilhin Mxay. Aifocaied (orihe provision ofbadg•s.
DOPOI Accounl- for ￿elU￿arance of 0uk1￿9 gctwitseswrfhin Moray. Allocaied foruso in relgllon lolhb aclivllles DepoL
200 ClubAcuunl-lor futI￿an￿￿Of gurdlnp ar11v￿lesw￿hln MorAy. Alkxaled foi fvnd ra1$￿ Ihe 20D Club.
Pwrnenls 2025.xl$yAdth￿￿ll 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$oiher than land and t￿bId1Th3$
Rerrt8 fi(MTr land & bU1￿1n03
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
Paym*nts
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
P￿r£haSe5 offjxed as9ets
Purthaseof inve51￿￿1$
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)w*d$ 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.xl5yAdLu￿0n0lfiD18s(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 I￿lUde 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