Independent examiners report
For the yearended 31 December 2025 For Tith Arbroath Brownies
Charitynumber SCO31107
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) 2005 Act and the Charities Accounts (Scotland) Regulations 2006. The charity trustees consider that the audit requirement of Regulation 10(1) (a) to (c) 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 Examiners Statement
My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 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 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
Independent Examiners Statement
In the course of my examination, no matter has come to my attention
-
1 which gives me reasonable cause to believe that in any material respect the requirements:
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. to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and
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, 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 enabie a proper understanding of the accounts to be reached.
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: 97 “ P [.
Signature Date
Name: Nowa) My) C NOTICE by
saves 26 JOHv fPorTER WYND, ABS 8
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Trustees Annual Report For the year end 31/12/2025
Charity (Unit) Name: Tth Arbroath Brownies
| CharityNumber | SCO 31107 | |
|---|---|---|
| District | ArbroathTown | |
| Division | Angus | |
| CharityTrustees | Unit leader: | Kelly Boyce |
| Unit leader: | Vicki White | |
| Unit leader: | Brenda Fulton | |
| CharityAddress | 17 Beechwood Road | |
| Arbroath | ||
| DDI4HS |
The above charity (1Ith Arbroath Brownies) is an unincorporated association. tt has no written constitution, but operates in accordance with the policies and procedures, published by Girlguiding, the operating name of the Guide Association.
Its trustees are the volunteer adult leaders trained and appointed as per the Girlguiding policies and procedures. Update training is available throughout the year.
The charity's aim is to deliver a programme of informal education in accordance with the ethos and principles of Girlguiding. During the above period the charity provided this programme to 15 girls.
The charity's main income is subscription income. The charity aims to hold sufficient cash funds to meet all expenditure due and anticipated during a 2 month period. If the accounts for the year differ substantially from those of the previous year, add in a short explanation as to why (for example, a trip or large camp).
During the year the trustees did not receive any remuneration.
Signed on behalf of the trustees by
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1if)
Signature
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4lo3)9025 Date:
Name:
Receipts and Payments Account
For the Year ended
31 December 2025
Unit name
TIth Arbroath Brownies
Charity Number
SCO 31107
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|---|---|---|---|---|
|2025|2024|
|Receipts|
|Membership|Subscriptions|£1,588.00|£1,082.00|
|Donations|received|£0.00|£0.00|
|Unit|Fundraising|£0.00|£42.00|
|3rd|Party|Fundraising|£21.59|£43.25|
|Bank|interest|£0.00|£0.00|
|Gift|Aid|£0.00|£0.00|
|Trips|£389.00|£272.00|
|Grants|received|£0.00|£0.00|
|Residential|events|£0.00|:|£0.00|
|Miscellaneous|Income|£0.00|£250.00|
|Total|Receipts|£1,998.59|£1,689.25|
|Payments|
|Fundraising|expenses|
|Unit fundraising|£0.00|£0.00|
|3rd|Party|Fundraising/Donation|
|Payments|for|charitable|activities|
|Subscriptions|£864.00|£750.00|
|Meeting|expenses|£127.24|£11.66|
|Property|costs/rent|£138.00|£236.50|
|Trips|£657.26|£168.09|
|Residential|events|£145.40|£322.36|
|Admin/Postage|& Stationery|£0.00|£0.00|
|Training|£0.00|£0.00|
|Badges|&|Resources|£29.15|£631.37|
|Miscellaneous|Expenditure|£0.00|£250.00|
|Total Payments|£1,961.05|£2,469.98|
|Surplus/ (Deficit)|for year|£37.54|-£780.73|
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Statement of balances
As at 31 December 2025 Unit name TIth Arbroath Brownies
Charity Number: SCO 31107
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2025 2024
Opening Balances
Cash £67.50 £277.70
Bank £1,429.72 £2,000.25
Surplus/ (Deficit) for year £37.54 ~£780.73
Total £1,534.76 £1,497.22
Closing Balances
Cash £43.70 £67.50
Bank £1,491.06 £1,429.72
less outstanding cheques £0.00 £0.00
Total £1,534.76 £1,497.22
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Assets & Liabilities:
In addition to the above cash & bank balances, the unit has equipment to the value of:
Prepared by (signature): Kye Date: _ADHlealacye
Unit Leader