Independent examiners report 

For the yearended 31 December 2025 

For 6th Carnoustie Brownie Pack 

## Charitynumber $SCO34279 

## 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) 

## 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 

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

   - accounts to be reached. 


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## Signature 


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Date 

—_ < @ *s a, ; Aa ’ Name: TJ enmi ker Gudk Caomouste ° Address: DDy &b Yeo ; 

Trustees Annual Report 31/12/2025 

For the year end 

## Charity (Unit) Name: 6th Carnoustie Brownie Pack 

## Charity Number SCO 34279 

|District|Carnoustie District||
|---|---|---|
|Division|Angus County||
|CharityTrustees|Unit leader:|Irene Morrison|
||Unit / assistant leader:|Annetta Anderson|
|||Samantha Hunter|
|CharityAddress|insert address|10 Craig Place|
||City / town|Carnoustie|
||Postcode|DD76DL|



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 10 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. /f 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 

Date: 

ee, o.3 JAENG Memis~~ 

Name: 

Receipts and Payments Account 

31/12/2025 

## For the Year ended 

## Unit name 

## Charity Number 

## 6th Carnoustie Brownie Pack 

## SCO 34279 


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||||||
|---|---|---|---|---|
|2025|2024|
|Receipts|
|Membership|Subscriptions|£1,300.50;|\|£1,674.00|
|Donations|received|£0.00|£0.00|
|Unit|Fundraising|£0.00|£0.00|
|3rd|Party|Fundraising|£0.00|£0.00|
|Bank|Interest|£0.00|£0.00|
|Gift Aid|£921.76|£0.00|
|Trips|£287.00]|\.|£188.00|
|Grants|received|£0.00|£0.00|
|Residential|events|£320.50]|£0.00|
|Miscellaneous|Income|£20.00|£26.63|
|Total Receipts|£2,849.76|'\|£1,888.63|
|Payments|
|Fundraising|expenses|
|Unit fundraising|£0.00|£0.00|
|3rd|Party|Fundraising/Donation|
|Payments|for|charitable|activities|
|Subscriptions|£594.00|£766.00|
|Meeting expenses|£105.43|“|£186.52|
|Property costs/rent|£161.00\w|£224.00|
|Trips|£467.05|x|£345.00|
|Residential|events|£430.50|£50.00|
|Admin/Postage &|Stationery|£0.00|£0.00|
|Training|£0.00|£0.00|
|Badges & Resources|£327.77\\|£226.58|
|Miscellaneous|Expenditure|£271.06|nN|£12.99|
|Total Payments|£2,356.81|£1,811.09|
|Surplus/(Deficit)|for year|£492.95|£77.54|

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Statement of balances 

## For the year ended 

## Unit name 

## Charity Number 

## 6th Carnoustie Brownie Pack 

## SCO 34279 

## 31/12/2025 

|||2025||2024||
|---|---|---|---|---|---|
||.|||||
|Opening Balances||||||
|Cash||£0.00||£0.00||
|Bank||$1,222.57),|%W|£1,145.03||
|Surplus/(Deficit) foryear||£492.95||£77.54||
|Total||£1,715.52||£1,222.57||
|ClosingBalances||||||
|Cash||£0.00||£0.00||
|Bank||£1,715.52||£1,222.57|A|
|lessoutstandingcheques<br>Total||p<br>£1,715.52|‘\|£0.00<br>£1,222.57|\|



## Opening Balances 

## Assets & Liabilities: 

In addition to the above cash & bank balances, the unit has 

equipment to the value of: 

Prepared by (signature): _ tne Mi ewe 

Unit Leader 

Date: —@fifpoae