2025-12-31-accounts

SC033338.2025.1

Receipts and Payments Account

For the Year ended

Unit name

Charity Number

31 December 2025

40th Girlguiding Aberdeen and Shetland

SCO 33338

Receipts Membership Subscriptions Donations received Unit Fundraising 3rd Party Fundraising Bank Interest Gift Aid Trips Grants received Residential events Miscellaneous Income Total Receipts Payments Fundraising expenses Unit fundraising 3rd Party Fundraising/Donation Payments for charitable activities Subscriptions Meeting expenses Property costs/rent Trips Residential events Admin/Postage & Stationery Training Badges & Resources Miscellaneous Expenditure Total Payments Surplus/(Deficit) for year	2025 £3,025.00 £250.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £3,275.00 £0.00 £0.00 £1,519.00 £0.00 £0.00 £1,102.00 £0.00 £14.25 £0.00 £423.36 £551.20 £3,609.81 -£334.81	2024
		£2,495.00 £0.00 £0.00 £0.00 £0.00 £0.00 £138.00 £0.00 £0.00 £0.00
		£2,633.00
		£0.00 £0.00
		£1,162.50 £0.00 £0.00 £568.50 £0.00 £9.00 £0.00 £503.77 £281.64
		£2,525.41
		£107.59

Surplus/(Deficit) for year

Statement of balances

As at 31 December 2025 Unit name 40th Girlguiding Aberdeen and Shetland Charity Number: SCO 33338

Opening Balances Cash Bank Surplus/(Deficit) for year Total Closing Balances Cash Bank less outstanding cheques Total Assets & Liabilities:	2025 £289.59 £4,366.99 -£334.81 £4,321.77 £74.23 £4,247.54 £0.00 £4,321.77	2024
		£235.00
		£4,313.99
		£107.59
		£4,656.58
		£289.59
		£4,366.99
		£0.00
		£4,656.58

In addition to the above cash & bank balances, the unit has equipment to the value of:

£0.00

Prepared by (signature): __Heather Tait

Unit Leader

Date: ___ 21/02/2026

Trustees Annual Report

For the year end 31st December 2025

Charity (Unit) Name: 40th Girlguiding Aberdeen and Shetland

Charity Number SCO 33338 District Kaimhill Division Five Bridges Charity Trustees Unit leader: Heather Tait Unit / assistant leader:[Claire Robertson] Charity Address 45 Victoria Street Aberdeen AB10 1UX

The above charity (unit) is an unincorporated association. It 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 X 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

____ Signature Claire Robertson

Date:

Claire Robertson

Name:

Independent examiners report

For the year ended 31 December 2025

For 40th Girlguiding Aberdeen and Shetland

Charity number SCO 33338

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, I

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:

• to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and

• to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations

have not been met, or

• to which, in my opinion, attention should be drawn in order to enable a proper understanding of the

• 2 accounts to be reached.

____ Signature Adrienne Cryle Date Name: Adrienne Cryle

Addr7 Craigton Avenue, Aberdeen, AB15 7RP