Receipts and Payments Account
For the Year ended
Unit name Charity Number
30.06.2026
1st Kemnay Rainbows
SCO 34410
| 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 |
2026 | 2026 | 2025 |
|---|---|---|---|
| £3,202.50 £0.00 £0.00 £10.00 £0.00 £0.00 £500.00 £0.00 £0.00 £29.00 |
£3,232.86 £0.00 £75.00 £0.00 £0.00 £377.08 £520.00 £0.00 £0.00 £2.00 |
||
| £3,741.50 | £4,206.94 | ||
| £0.00 £0.00 |
£75.00 £0.00 |
||
| £1,620.00 £0.00 £266.22 £621.50 £0.00 £0.00 £0.00 £601.60 £19.00 |
£1,881.00 £110.00 £309.28 £735.62 £0.00 £0.00 £0.00 £425.94 £0.00 |
||
| £3,128.32 £613.18 |
£3,536.84 | ||
| £670.10 |
Statement of balances
For the year ended
Unit Name Charity Number
30.06.2026 1st Kemnay Rainbows SCO 34410
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2026 2025
Opening Balances
Cash £0.00 £0.00
Bank £3,262.01 £2,591.91
Surplus/(Deficit) for year £613.18 £670.10
Total £3,875.19 £3,262.01
Closing Balances
Cash £0.00 £0.00
Bank £3,875.10 £3,262.01
less outstanding cheques £0.00 £0.00
Total £3,875.10 £3,262.01
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Assets & Liabilities:
In addition to the above cash & bank balances, the unit has equipment to the value of:
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£0.00
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Prepared by (signature):
Katherine Glass
Katherine Glass
Unit Leader
Date:
18/08/2026
Trustees' Annual Report
For year ended 30.06.2026 Charity (Unit) Name 1st Kemnay Rainbows Charity Number SCO 34410 District Midmill Division Gordon Charity Trustees Unit leader Catriona Penman Unit leader Katherine Glass Unit leader Karen Gould Charity Address 12 St Thomas Monymusk AB517HQ
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. Updated 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 24-28 girls.
During the year the trustees did not receive any remuneration.
Signed on behalf of the trustees by
Katherine Glass ____ 18/08/2026 Signature Date: Name: Katherine Glass
Independent examiner's report
For the year ended 30.06.2026 For 1st Kemnay Rainbows Charity number SCO 34410
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 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:
-
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
2 to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Rodrigo Aspe
____ Signature Date 18/08/2026 Name: Rodrigo Aspe Address: 107 Craigton Road Aberdeen AB157YT