GIRLGUIDING EAST RENFREWSHIRE- Charity Number SC036354
TRUSTEES REPORT & NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 30 JUNE 2024
The Executive Committee of Girlguiding Easi Renfrewshire have pleasure in submitting their
Report and independenrfy examined Accounts for the year ended 30 June 2024.
Reference and Administrative information
Connected Bodies
Girlguiding East Renfrewshire forms part of Girlguiding Scotland and Girlguiding UK each of whorn
receives a proportion of Girlguiding East Renfrewshire members, annual subscriptions.

GIRLGUIDING EAST RENFREWSHIRE - Charity Number SC036354
TRUSTEES REPORT & NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 30 JUNE 2024
Stru
ure Govern
ce and Mana
emen
Constitution
Girlguiding Easi Renfrewshire is an unincorporated association and Scottish registered charity. The
County has a written conslilulion and operates in accordance with the Guiding Manual published
by Girlguiding UK, the operating name ol the Guide Association. A number of additional
Cornmittees and sub-committees manage Girlguiding activities on a day to day basis and they
report regularly to the County Execuiive Committee.
Trustees
The charity's Trustees are the members of the Executive Committee and are appointed in
accordance with the Guiding ManLral published by Girlguiding UK. The County Commissioner,
District Commissioners and County Advisers are appointed for Ihe term of their office a5 laid out In
the Guiding Manual. The County Commissioner makes oiher necessary managerial appointments,
which cease at the end of her term of office.
Method of Recrultment, Induction and Rlsk Assessment
Recruitment ol adult members is open to any woman aged between 18 and 65 years of age. The
relevant induction training is given to adult members depending on the role thèy carry out.
Girlguiding East Renfrewshire operates a Safe Space Policy In line with Child Proteciion best
practice and each member is fully disclosed in terms ol Child Protection guidelines. All volunteers
proposing to work wilh or lor Girlguiding East Renlrewshire are also subjeci 10 the relevant velling
procedures as set by Child Protection guidelines.
Ob-ective an
Aims
The aim of Girluuiding Easi Renfrewshire is to help young girls and young women to develop
emotionally, mentally, physically and spiritually so they can make a positive contribution 10 their
community and the wider world, according 10 the principles of the Guide Association. and to
facilitate Guiding for girls and young women in East Renlrewshire.
Fundraising
Girlguiding East Renfrewshire activities are funded predominantly by subscriptions from members
and other sources of income disclosed in the Statement of Receipts and Payments Account. From
time to lime special fund raising effort5 are undertaken to finance specific projects.
Achievements and performance
Our Girl Guiding Depoi opened last year and is running very successfully.
The highlights for this year includèd a Santaland,and a trip to the Science Centre. These were all
well attended and enjoyed by all.

GIRLGUIDING EAST RENFREWSHIRE- Charity Number SC036354
TRUSTEES REPORT & NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 3Q JUNE 2024
From lime lo time a deficit may occur on one of the funds due to funds being spent before income
received. Where a deficit arises for any other reason this will be explained In that year's Trustees,
Report.
Financial Review
There is a deficit for 2023124 of-£4.029.03 (2022123 surplus of £11.545.271.
Total funds carried forward al 30 June 2024 were £37,913.62 (2022123 - £41,938.96).
The Executive Committee regard the financial perfoimance of Girlguiding East Renfrewshire for
the year and ils financial performance at the year-end to be satisfactory. The Financial Slalemenls,
which form part ol this Report, reflect Ihe activities under the control of Giilguiding East
Renfrewshire and exclude the financial activities ol Districts and Units. This is included in contra in
receipis and payments account. Loans were repaid to the county from units struggling to cover
Iheir annual subscriptions to Girlguiding Scotland of £2.008.50, all of which has now been repaid.
Future Activities
It is intended that Girlguiding East Renfrewshire will continue to pursue aciiviiies and policies which
will sustain and enhance the objectives of Girlguiding in East Renfrewshire. This will be done within
the financial consiraints of available reserves and in keeping with the changes in policy, which are
from time to lime required by the Guide Association andlor extemal envilonmenl.
Resenies policy
The County does not exercise a formal reserves policy, but does aim to make savings where
possible which are considered by the Trustees to be a reasonable amount. These savings are
made such that one off events (celebrations of anniversaries, large events etc.) can be supported
when they occur.
Basis of accounting
These accounts have been piepared on the Receipts and Payments basis in accordance with the
Charities and Trustee Investment (Scotlandl Act 2005 and Chaiilies Accounts (Scotlandl
Regulations 2006 las amended).
Nature and Purpose of funds
Funds are classified as Unrestricted Funds, Restricted Funds and Designated Funds defined as
follows..
Unrestricted Funds may be used by Girlguiding East Renfrewshire at the discretion of the
Executive Committee lo meet future expenditure.
Restricted Funds may be used subject to specifi'c restrictions that may have been imposed by the
donor.
Designated Funds may be expended in fvrtherance of the objectives of Girlguiding East
Renfrewshire for specihc purposes at the discretion of the Executive Committee.

GIRLGUIDING EAST RENFREWSHIRE - Charity Number SC036354
TRUSTEES REPORT & NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 30 JUNE 2024
During this financial year and at the year end all funds were unrestricted.
Investment Policy
All fund5 not imfflediately require(J are invested. where wssible,
Relaled party transactions
There wefe no funds paid to any trustee for travelling expenses in the year. (2022123.. one tnjstee
totaling £119.04). No remuneralion was paid to ihe trustees or connected persons during the year
{202213: Zero)
Governance costs
Governance costs consist of Independenl Examinerfs fees £75 (202L122: £75).
Trustees, responsibilities
The Trustees are required to act in accordance with the conslitLthon and within the framewot* of
relevant charity legislation. They are responsible for keeping proper accounting records. which
disclose with reasonable accuracy at any time Ihe charity s financial position, and EO enable them io
ensure that the accounts comply wth the applicable iequirements of the following..
Charities and Trustee Investment (Scotland) Act 2005
Charity Accounts (Scotland) Regulations 2CK16
The Trustees have the responsibility for taking reasonable sfeps io safeguard the assets of the
charity and to prevent and detect fraud and other irregularities
.pr)roved bs1 the Executive Committee on 28th November 2024 and signed on Its behalf by
County Commissioner

GIRLGUIDING EAST RENFREWSHIRE - Charity Number SC036354
TRUSTEES REPORT & NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 30 JUNE 2024
RECEIPTS & PAYMENTS ACCOUNT FOR THE PERIOD FROM
01-July 2022 TO 30 June 2024
INDEPENDENT EXAMINATION CERTIFICATE
I have examined the Trustees, Report, the Units Accounting records, and the Receipts &
Payments Account and Statement ol Balances that are attached as part of this document.
My examination has been carrled out under Section 44(1)(c) of the Charities & Trustee
Investment (Scotlandl Act 2005.
To the besi of my knowledge & belief, and in accordance with the Information & explanations given
to me,,
a) The charity trustees consider that the audit requirement of Regulation 10(11(dl of Ihe Charities
Accounts (Scotland) Regulalions 2006 does noi apply and therefore the Unit is eligible to have an
independent examination.
b) The Receipts & Payments Account and siatement of Balances have been properly prepared
from the records of Ihe Unit and are in agreement with them
c) The Receipts & Payments Account & Statement of Balances comply with Regulation 9 of
Ihe 2006 Accounts Regulations and with the Unit's effective Conslilulion.
d) In the course of my examination, no matter has come lo my attention which gives me
reasonable cause to believe that in any material respect, the requirements of Section 33 of
the 2005 Act and Regulations 4 and g of the 2006 Accounts Regulations have not been met.
Name......,,,.....
Qualification..........
Address .

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