## Trustees’1st BanffReport Guides **----- Start of picture text -----**
| @ Giriguiding
**----- End of picture text -----**
for the period from 1 January 2025 to 31 December 2025 ## Reference and administrative details |Charity Name|1st Banff Guides| |---|---| |Charity Number|SCO 35779| |Principal address|11 Ladysbridge House| ||Ladysbridge Drive, Banff| ||AB452LE| ## Trustees who served during the year and up to the date the accounts were signed: ## Structure, governance and management The above unit is an unincorporated association. It has no written constitution, but operates in accordance with the Girlguiding policies and procedures published by Girlguiding, the operating name of the Guide Association. The Guide Association is incorporated under a Royal Charter which gives power to form units across the United The unit's trustees are the volunteer adult leaders appointed as Leaders in terms of the Girlguiding policies and procedures, and in accordance with the Royal Charter. ## Objectives The charity's aim is to help girls and young women develop their potential to be leaders and effective citizens by delivering a programme of informal education in accordance with the ethos and principles of Girlguiding. ## Activites, achievements and performance During the period the charity provided the programme to the following number of girls in the area, and carried out activities as shown below: Number of Girl Members: **----- Start of picture text -----**
a
**----- End of picture text -----**
4 Girlguiding Scotland Unit Accounts Template Version: Mar 22 1st Banff Guides **----- Start of picture text -----**
©Girguiding
**----- End of picture text -----**
## Trustees’ Report **----- Start of picture text -----**
scotiane
**----- End of picture text -----**
for the period from 1 January 2025 to 31 December 2025 ## Financial review 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 period the charity received donated services, materials or facilities as follows: During the period the charity's expenses were greater than the income it received. The deficit for the period was [insert amount of deficit] and arose from [and reason for deficit] No remuneration was paid to Trustees during the year. Legitimate expenses reimbursed to Trustees during the period, for travel and other related expenses necessarily incurred by them in fulfilling their duties amounted to [insert £ amount], and were paid to individual Trustees numbering [insert number] ## Declaration The trustees declare that they have approved the trustees’ report as detailed above. Signed on behalf of the charity's trustees |Full Name|Lynn Campbell| |---|---| |Position|Unit Leader| |Date|15/01/2026| 2 Girlguiding Scotland Unit Accounts Template Version: Mar 22 1st Banff Guides ## Independent examiner’s report on the charity's accounts **----- Start of picture text -----**
Qaceraos,
Girlguiding
(rs
**----- End of picture text -----**
Report to the Trustees of 1st Banff Guides on the charity's accounts for the period 1 January 2025 to 31 December 2025 **----- Start of picture text -----**
The charity’s trustees are responsible for the preparation of the accounts in
accordance with the terms of the Charities and Trustee Investment (Scotland)
Respective 2005 Act and the Charities Accounts (Scotland) Regulations 2006. The charity
responsibilities of trustees consider that the audit requirement of Regulation 10(1) (d) of the
trustees and examiner |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.
epeeea pe eee
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
Basis of independent presented with those records. It also includes consideration of any unusual
examiner’s statement _|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.
in the course of my examination, no matter has come to my attention, other —_|
than discosed below
1. which gives me reasonable cause to believe that in any material respect the
requirements: |
Independent examiner’s|+ to prepare accounts which accord with the accounting records and comply
statement with Regulation* to keep accounting 9 of therecords 2006 Accountsin accordance Regulationswith section 44(1) (a) of the 2005 |
Act and Regulation 4 of the 2006 Accounts Regulations, and have not been met |
2. to which, in my opinion, attention should be drawn in order to enable a
proper understanding of the accounts to be reached.
|
Signed: oe Date: | SOS BED’ |
Name: ca }
HMAZanD PEARL. Ferra
————
qualification(s)Relevant professional(if any): Aco fx .
Address: IS BDOCk SSEX2 OARS
MOCEAoHARIIE, OHMO’US AEGeZ |
Give here brief details |
(if any) that the
examiner wishes to |
disclose
**----- End of picture text -----**
1 Girlguiding Scotland Unit Accounts Template Version: Mar 22 “scotland ## 1st Banff Guides ## Accounts for the year ending 31 December 2025 |Receipts and Payments Account|°||||| |---|---|---|---|---|---| ||||31/12/2025||31/12/2024| |Receipts|||||| |Donations & Gift Aid received||£|435.40|£|3,291.96| |Grants received||£|500.00|£|-| |Fundraising activities receipts||£|2,138.67|£|5,207.30| |Interest and dividend income||£|7.07|£|66.57| |Subscriptions received||£|1,290.00|£|1,740.00| |Residentials & outings receipts||£|490.00|£|7,361.20| |Guiding activities receipts||£|728.00|£|764.50| |Other general receipts||£|8.00|£|-| |‘Total Receipts||£|5,597.14|£|18,431.53| |Payments|||||| |Fundraising activities expenses||£|-|£|- 3,779.41| |Subscriptions paid to county||£|- 1,055.00|£|- 1,309.50| |Residentials & outings expenses||£|- 1,707.46|£|- 21,120.78| |Guiding activities expenses||£|- 399.21|£|- 632.51| |Training costs||£|- 105.62|£|- 30.00| |Rent||£|- 1,168.44|£|- 1,275.24| |Other sundry expenses||£|- 388.52|£|-| |Total Payments||£|- 4,824.25|£|- 28,147.44| |Surplusordeficit(-)fortheyear||£|772.89|£|-9,715.91| 1 Girlguiding Scotland Unit Accounts Template Version: Mar 22 1st Banff Guides Accounts for the year ending 31 December 2025 | Giriguiding “scotlandLage ## Statement of Assets and Liabilities |||At|start ofyear|net|income or|At|end ofyear| |---|---|---|---|---|---|---|---| |Cash|and bank balances||01/01/2025||expend're (-)||31/12/2025| |Bank|accounts|£|364,93|£|772.89|£|1,137.82| |Cash|held|£|-|£|-|ie|-| |Total||£|364.93|£|772.89|£|1,137.82| ## Other assets and liabilities In addition to the above cash and bank balances, that the end of the accounting period, the unit has equipment to the value of £ . *[The unit had liabilties of £ which were amounts owed for halt hire that had not yet been paid]. *or [There were no other assets or liabilities]. ## Declaration | acknowledge my responsibility to keep safe the unit's funds and assets and to maintain proper accounting records. These accounts agree to the underlying accounting records and . have been reviewed by an independent examiner. **----- Start of picture text -----**
FullName | Ker, Gipson
**----- End of picture text -----**
2 Girlguiding Scotland Unit Accounts Template Version: Mar 22