**Receipts and Payments Account For the Year ended** 

_134th Craiglockhart Guides_ 

## **Tuesday, 30 June 2026** 

## **SCO34458** 

|**Income**<br>Membership Subscriptions<br>Donations received<br>Unit Fundraising<br>3rd Party Fundraising<br>Bank Interest<br>Gift Aid<br>Trips<br>Residential events<br>Grants received<br>Miscellaneous Income<br>**Total Receipts**<br>**Payments**<br>Fundraising expenses<br>Unit fundraising<br>3rd Party Fundraising/Donation<br>Payments for charitable activities<br>Census money<br>Materials/crafts<br>Property costs/rent<br>Trips<br>Residential events<br>Admin/Postage & Stationery<br>Training<br>Badges & Resources<br>Miscellaneous Expenditure<br>**Total Payments**<br>Surplus/(Deficit) for year|**2026**<br>2,320.00<br>-<br>261.40<br>-<br>-<br>-<br>301.40<br>3,065.00<br>-<br>506.77<br>**6,454.57**<br>-<br>-<br>1,302.00<br>61.34<br>400.00<br>461.18<br>2,161.59<br>32.80<br>30.00<br>169.75<br>2.30<br>**4,620.96**<br>**1,833.61**|**2025**|
|---|---|---|
|||1,339.00<br>1,223.10<br>352.00<br>4,432.24|
|||**7,346.34**|
||||
||||
||||
|||994.50<br>43.24<br>100.00<br>527.00<br>5,515.09<br>20.82<br>15.00<br>590.51|
|||**7,806.16**|
|||**(459.82)**|





## **Statement of Balances** 

## **As at Tuesday, 30 June 2026** 

_134th Craiglockhart Guides_ 

## **Charity Number:** _SC034458_ 

|**Opening Balances**<br>Cash<br>Bank<br>Surplus/(Deficit) for year<br>Total<br>**Closing Balances**<br>Cash<br>Bank<br>less outstanding cheques<br>Total|**2026**<br>0<br>0<br>**1833.61**<br>**1833.61**<br>0.00<br>1,833.61<br>0<br>**1,833.61**|**2025**|
|---|---|---|
|||31.04|
|||830.55|
|||-459.82|
|||**401.77**|
||||
|||10.22|
|||391.55|
|||0|
|||**401.77**|



## Assets & Liabilities: 

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

Liabilities at the year end (if appropriate) amount to: 

**£400.00 £0.00** 

Prepared by (signature): ___Laura Calder____ 

Unit Leader 

Date:  3rd August 



## 134th Craiglockhart Guides 

## SCO34458 

|134th Craiglockhart Guides<br>SCO34458|||||||
|---|---|---|---|---|---|---|
|Bank Reconciliation||||Cash Reconciliation|||
|||£|||||
|Opening bank balance(1)||0||Opening cash balance(1)|||
|plus Income as per cashbook(2)||6,454.57||plus Income asper cashbook(2)|||
|less Expenditure as per cashbook(3)||4,620.96||less Expenditure as per cashbook<br>(3)|||
||||||||
|Closing balance @ (4)|30/06/2026|£1,833.61||Closing balance @ (4)|30/06/2026||
||||||||
|Balance accordingto Bank Statement(5)||1833.61||Balance accordingto Cash Tin|||
|plus deposits made in period not showing on bank<br>~~statement~~|||||||
|less outstandingtransactions(6)|||||||
||||||||
||||||||
||||||||
||||||||
||||||||
||||||||
||||||||
|Total(7)||£1,833.61|||||



Reconciled?(8) 

£0.00 Reconciled? (6) 

£0.00 

To do the reconciliation, make the following calculations: 

1. Write down your opening balance (this is the amount you had in your bank account at the end of last period (this will be filled in for you) 

2. Add to this the income total for the period (from your cashbook) (this will be filled in for you) 

3. Subtract the expenditure for the period (from your cashbook) (this will be filled in for you) 

To do the reconciliation, make the following calculations: 

1. Write down your opening balance (this is the amount you had in your cash tin at the end of last period (this will be filled in for you) 

2. Add to this the income total for the period (from your cashbook) (this will be filled in for you) 

3. Subtract the expenditure for the period (from your cashbook) (this will be filled in for you) 

## 4. Record this total (CALCULATED FOR YOU) 

5. Enter balance per bank statement on the last day of the period 

6. Subtract any cheques that have been issued but not cleared through the bank yet.  List each separately using the cheque number, enter all amounts as positive, spreadsheet 

   4. Record this total (calculated) 

   5. Enter balance per cash tin on the last day of the period 

   6. Check that the amount in number 4 above is the same as that in number 5 above.  If it is, your accounts are reconciled against your 

- 7, this is the total of the balance per bank statement, plus any items still to go into the bank account, less any amounts still to come out (CALCULATED FOR YOU) 

8. Check that the amount in number 4 above is the same as that in number 7 above.  If it is, your accounts are reconciled against your bank account/cash tin. 



**Trustees Annual Report For the year end 30 June 2026** 

Charity (Unit) Name: _134th Craiglockhart Guides_ 

Charity Number: _SCO34458_ District: _Firrhill_ Division: _Pentland_ 

Charity Trustees: Unit Guider: _Laura Calder_ Assistant Guider _Audrey Gow_ Assistant Guider _Liz Mackie_ Assistant Guider _N/A_ 

Charity Address _Craiglockhart Parish Church, 1 Craiglockhart Drive North, Edinburgh, EH14 1H_ 

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 UK.  During the above period the charity provided this programme to 19 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. 

During the year the trustees did not receive any remuneration. 

Signed on behalf of the trustees by 

Signature _L Calder_ Date: 3rd August 2026 

Name: LAURA CALDER 



**Independent examiners Report For the year end 30 June 2026** 

**For** _134th Craiglockhart Guides_ 

## **Charity Number:** _SCO34458_ 

## 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) (d) 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 

which gives me reasonable cause to believe that in any material respect the 

- 1 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 

- 2 understanding of the accounts to be reached. 

Signature A Dickson Date 13th August 2026 

Name: Alan Dickson 

Address: 36 Craiglockhart Avenue, Edinburgh, EH14 1LX