## 5th Montrose Brownies Independent examiner’s report on the charity's accounts |2.795" Report to the Trustees of 5th Montrose Brownies. on the charity's accounts for the period 1 January 2025 to 31 December 2025 


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||||<br>|<br>||ed<br>: ‘Thecharity’strusteesareresponsiblefor thepreparationofthe accountsin<br>cdl, Vlas<br>accordancewiththeterms of theCharitiesandTrustee Investment (Scotland)<br>‘Respective<br>A,<br>2005Act and theCharities Accounts (Scotland)Regulations 2006.Thecharity<br>‘responsibilities of<br>__ trustees consider thatthe audit requirement ofRegulation 10(1) (d) ofthe<br>trusteesandexaminer<br>~**“**A**ccount**sRegulationsdoes notapply. ttis my responsibility **to**examine **the**<br>i<br>re<br>are<br>;<br>a<br>sasrequiredundersection44(1) (c).of theActand<br>statewhe<br>r<br>ef<br>_ [particular matters have come tomyattention.<br>ed|ed<br>: ‘Thecharity’strusteesareresponsiblefor thepreparationofthe accountsin<br>cdl, Vlas<br>accordancewiththeterms of theCharitiesandTrustee Investment (Scotland)<br>‘Respective<br>A,<br>2005Act and theCharities Accounts (Scotland)Regulations 2006.Thecharity<br>‘responsibilities of<br>__ trustees consider thatthe audit requirement ofRegulation 10(1) (d) ofthe<br>trusteesandexaminer<br>~**“**A**ccount**sRegulationsdoes notapply. ttis my responsibility **to**examine **the**<br>i<br>re<br>are<br>;<br>a<br>sasrequiredundersection44(1) (c).of theActand<br>statewhe<br>r<br>ef<br>_ [particular matters have come tomyattention.<br>ed|
|---|---|---|---|---|
||||<br>|<br>|<br>|<br>||;<br>:<br>icky Myexaminationiscarriedoutinaccordancewith Regulation 11oftheCharities<br>bes<br>:<br>“Accounts(Scotland) Regulations 2006. Anexamination includesa review ofthe<br>"accounting recordskeptbythecharityandacomparisonofthe accounts<br>Basisofindependent<br>presented withthose records. It also includes consideration ofanyunusual<br>‘examiner’sstatement_ “itemsordisclosures inthe accountsandseeksexplanations<br>from thetrustees<br>Peak”<br>gar“conc**e**rning **a**nys**u**chmatters.Theproceduresundertakendonot provideallthe <br>:<br>aio<br>ua<br>.- evid nceth two ldbe required in an audit and, consequently,<br>| do not express <br>es<br>Eee<br>‘anauditopinio**n**<br>o theaccounts.<br>‘<br>:|:<br> |<br> |<br>||
|||||E<br>“eee ehandiscosed below: <=<br>:<br>Feta<br>Pe<br>Ps<br>|.4.which givesmereasonablecausetobelievethatinanymaterial respectthe<br>.<br>des<br>‘requirements:<br>3<br>.<br>|||
|||<br>|||Independent examiner's + to prepareaccounts which accord with theaccounting recordsandcomply<br>‘statement<br>“withRegulation9 ofthe2006AccountsRegulations<br>es<br>i<br>i<br>to.keepaccounting recordsinaccordancewith section 44(1) (a) ofthe2005||
|||||'<br>:<br>-.<br>Act andRegulation 4ofthe2006 AccountsRegulations,andhavenotbeen met<br>:<br>**e**<br>a<br>2. towhich,in-my opinion, attention shouldbedrawn inordertoenable a|—|
|||||:<br>:<br>».<br>(proper understanding of the accounts tobe reached.<br>.||
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## | 

1 

Girlguiding Scotland Unit Accounts Template Version: Mar 22 

‘ 

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## Sth Montrose Brownies 

## Trustees’ Report 

for the period from 1 January 2025 to 31 December 2025 

## Reference and administrative details 

Charity Name 5th Montrose Brownies Charity Number SCO 32313 Principaladdress = 16 Teviot Place Montrose Angus DD10 8PP ! 

Trustees who served during the year and up to the date the accounts were signed: Trustee name Position In Unit Dates acted if not for whole year Barbara Hird leader | June Greig leader 

## Structure, governance and management 

The above unit is an unincorporated association. It has no written constitution, but operates in accordance with the Girlguiding policies and procedures published by Girlguiding, the operating name of the Guide Association. The Guide Association is incorporated under a Royal Charter which gives power to form units across the United 

The unit's trustees are the volunteer adult leaders appointed as Leaders in terms of the Girlguiding policies and procedures, and in accordance with the Royal Charter. 

| 

## Objectives 

The charity's aim is to help girls and young women develop their potential to be leaders and effective citizens by delivering a programme of informal education in accordance with the ethos and principles of Girlguiding. 

## Activites, achievements and performance 

During the period the charity provided the programme to the following number of girls in the area, and carried out activities as shown below: 

## Number of Girl Members: 

| 


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1 

Girlguiding Scotland Unit Accounts Template Version: Mar 22 

{. is reap ioc 

## 5th Montrose Brownies Trustees’ Report 

## for the period from 1 January 2025 to 31 December 2025 

In addition to the activities above, during the period the unit [insert details such as funds raised, new venues, anything signficant for the year] 

## Financial review 

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. 

During the period the charity received donated services, materials or facilities as follows: 

During the period the charity's expenses were greater than the income it received. The deficit for the period was [insert amount of deficit] and arose from [and reason for 

No remuneration was paid to Trustees during the year. Legitimate expenses reimbursed to Trustees during the period, for travel and other related expenses necessarily incurred by them in fulfilling their duties amounted to [insert £ amount], and were paid to individual Trustees numbering [insert number] 

## Declaration 

The trustees declare that they have approved the trustees’ report as detailed above. Signed on behalf of the charity's trustees — 


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Signature bie<br>Fall Nemie — Benoa Hid<br>pate _ &S- 1 -2e a<br>**----- End of picture text -----**<br>


2 

Girlguiding Scotland Unit Accounts Template Version: Mar 22 

|5th Montrose Brownies<br>Accountsforthe yearending 31 December2025|5th Montrose Brownies<br>Accountsforthe yearending 31 December2025||f<br>onan<br>aes<br>ead|f<br>onan<br>aes<br>ead|
|---|---|---|---|---|
|Receipts and Payments Account|||||
|||31/12/2025||31/12/2024|
|Receipts|||||
|Donations & Gift Aid received|£|-|7|-|
|Legacies received|£|i|£|-|
|Grants received|E|-|£|-|
|Fundraising activities receipts|£|-|£|-|
|Interest and dividend income|£|-|£|-|
|Rents from property|£|a|£|.|
|Subscriptions received|£|1,495.00|£|1,903.50|
|Residentials & outings receipts|£|734.50|£|618.00|
|Guiding activities receipts|£|-|i|-|
|Sales of badges, clothing etc|bE|-|£|-|
|Other general receipts|£|-|£|521.35|
|Total Receipts|£|2,229.50|£|3,042.85|
|Payments|||||
|Fundraising activities expenses|£|-|E|:|
|Grants and donations paid|£|>|£|-|
|Subscriptions paid to county|E|- 972.00|£|- 1,050.00|
|Residentials & outings expenses|£|- 776.00|E|- 665.30|
|Guiding activities expenses|£|- 412.17|£|- 165.24|
|Training costs|£|-|£|“|
|Rent|£|- 638.58|£|-|
|Postage, stationery & admin expenses|£|“|i|-|
|Cost of items sold|£|-|£|“|
|Equipment purchased|£|-|£|-|
|Publicity expenses|£||é,||
|Other sundry expenses|£|- 75.00|£|-|
|Governance costs|be|-|£|-|
|Total Payments|£|- 2,873.75|£|- 1,880.54|
|Surplusordeficit(-)fortheyear|£|-644.25|£|4,923.39|



4 

Girlguiding Scotland Unit Accounts Template Version: Mar ¢[22] 

## 5th Montrose Brownies 


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## Accounts for the year ending 31 December 2025 

## Statement of Assets and Liabilities 

|||At|start ofyear|net|income or|At|end ofyear|
|---|---|---|---|---|---|---|---|
|Cash|and bank balances||01/01/2025||expend're (-)||31/12/2025|
|Bank|accounts|£|2,645.67|£|- 637.22|£|2,008.45|
|Cash|held|£|23.04|£|- 7.03|£|16.01|
|Total||£|2,668.71|£|-644,25|£|2,024.46|



## Other assets and liabilities 

In addition to the above cash and bank balances, that the end of the accounting period, the unit has equipment to the value of £ . *[The unit had liabilties of 

## Declaration 

| acknowledge my responsibility to keep safe the unit's funds and assets and to maintain proper accounting records. These accounts agree to the underlying accounting records and have been reviewed by an independent examiner. 


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Signature = Aiba Date AS -O1-AL |<br>—<br>FullName Qorhora Hid<br>|<br>Position Lerrelne<br>**----- End of picture text -----**<br>


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Girlguiding Scotland Unit Accounts Template Version: Mar 22 


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