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2025-06-30-accounts

Charity numberUnit : SC2nd 033502 Newmachar Brownies

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Independent examiners report

For the yearended 30 June 2025

For 2nd Newmachar Brownies

:

Charity number SC 033502

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 anda 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 opinion on the accounts.

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: - tokeep accounting records in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and . toprepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or 9 accountstebe reached. Signature Pranegs Robb Date 02/09/2025 Name: Frances Robb Address: 51 Station Rd Newmachar

Trustees Annual Report 30/06/2025

Charity (Unit) Name: 2nd Newmachar Brownies

Charity Number

SC 033502

District Gordon Count Division Charity Trustees Unit leader: Mary-Anne Auld Unit leader: Hannan Witso Charity Address 8 Mundi Crescent Newmachar, Aberdeen AB21 OLY

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 toX 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. No

Signed on behalf of the trustees by

Signature STwilsow

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Date: 23/08/2025
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Name: Sarah Wilson