2025-12-31-accounts

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1st Ferryden Rainbows @ wrvicove.re crow Girlguiding Unit Information Unit Name | 1st Ferryden Rainbows District | Montrose | Accounting Year 1 January 25 to 31 December 25

Unit Leaders / Trustees that served any time during the period, up to the date the accounts were signed.

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|||||||| |---|---|---|---|---|---|---| |Lestey|Paterson|[e-mail]|07790|360917| |Barbara|Hird|[e-mail]|07929|269432|Deputy|Leader| || Dates|si|Activities|/ Events / Residentials| |08|June|25|Craigtoun|Park| |14|Sept|25|Blair|Drummond|Safari|Park|

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||||||| |---|---|---|---|---|---| |Bank Account|Details| |Bank|a/c|1|Bank|a/c|2| |Name of signatory|1|Lesley Paterson|Pct| |Name of signatory 2|Isla|Sutherland|fs|dl|

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Girlguiding Scotiand Unit Accounts Template Version: Mar 22

1st Ferryden Rainbows Trustees’ Report

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Giriguiding)
tla
[22
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for the period from 1 January 2025 to 31 December 2025

Reference and administrative details	Reference and administrative details
Charity Name	1st Ferryden Rainbows
Charity Number	S$CO35887
Principal address	40 Grampian View
	Ferryden
	MontroseDD109SX

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Trustees who served during the year and up to the date the accounts were signed:
TeseyPateson | Unitleader [|
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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:

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Number of Girl Members:
ECS tani [lepine] C2
08 June 25 Craigtoun Park Bele al]
14 Sept 25 Blair Drummond Safari Park
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Girlguiding Scotland Unit Accounts Template Version: Mar 22

1st Ferryden Rainbows Trustees’ Report

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ee Giriguiding)
tan
——_
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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:

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

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Date
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Girlguiding Scotland Unit Accounts Template Version: Mar 22

|@Ginaiiding| &

1st Ferryden Rainbows Independent examiner’s report on the charity's accounts

Report to the Trustees of 1st Ferryden Rainbows on the charity's accounts for the period 1 January 2025 to 31 December 2025

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. 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 9 of the 2006 Accounts Regulations * to keep accounting records in accordance with 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. hme | «Barbara Hird Relevant professional Address: (Ls Tesiot Place Monhose Anous “Dio wer? Give here brief details (if any) that the examiner wishes to disclose

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Girlguiding Scotland Unit Accounts Template Version: Mar 22

1st Ferryden Rainbows Accounts for the year ending 31 December 2025

el ees

Receipts and Payments Account

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||||||||||| |---|---|---|---|---|---|---|---|---|---| |31/12/2025|31/12/2024| |Receipts| |Donations|&|Gift|Aid|received|£|-|£|-| |Legacies|received|£|-|£|-| |Grants|received|£|-|£|-| |Fundraising|activities|receipts|£|-|£|-| |Interest|and|dividend|income|£|-|£|.| |Rents|from|property|£|-|£|.| |Subscriptions|received|£|962.00|£|984.00| |Residentials|&|outings|receipts|£|327.70|£|190.00| |Guiding|activities|receipts|£|-|£|.| |Sales|of|badges,|clothing|etc|£|-|£|.| |Other|general|receipts|£|19.40|£|-| |Total|Receipts|£|1,309.10|£|1,174.00| |Payments| |Fundraising|activities|expenses|£|-|£|.| |Grants|and|donations|paid|£|-|£|50.00| |Subscriptions|paid|to|county|£|-|516.20|£|500.00| |Residentials|&|outings|expenses|£|-|307.50|£|440.00| |Guiding|activities|expenses|£|-|208.62|£|147.86| |Training|costs|£|>|£|-| |Rent|£|-|128.00|£|131.25| |Postage,|stationery|&|admin|expenses|£|-|£|-| |Cost|of|items|sold|£|-|£|-| |Equipment|purchased|£|-|£|-| |Publicity|expenses|£|-|£|-| |Other|sundry|expenses|£|-|50.00|£|-| |Governance|costs|£|-|£|-| |Total|Payments|£|-1,210.32|£|1,269.11| |Surplus|or|deficit|(-)|for the year|£|98.78|£|-|95.11|

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Girlguiding Scotland Unit Accounts Template Version: Mar 22

2025

1st Ferryden Rainbows Accounts for the year ending 31 December

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eG racidini
fend
SS
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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	£	841.40	£	188.16	£	1,029.56
Cash	held	£	90.80	£	- 89,38	£	1.42
Total		£	932.20	£	98.78	£	1,030.98

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 £ 0 . 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.

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Full Name timers fnis (rnsaned
Position Oss ae
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Girlguiding Scotland Unit Accounts Template Version: Mar 22