Instructions
On the INCOME tab enter your unit's name, charity number (if applicable) and year end date, in B3, B4 and B5 respectively . These will copy across to subsequent pages. Do not add these manually to the other sheets.
On the INCOME tab enter all of the income for the year, starting in cell A8. Add the value into the relevant column of the sheet (for example column E for subscriptions income). In the method select the method of payment from the list. The sheet will add up the values in each column automatically and provide an overall total in cell O7. Use the reference column to record any additional information, for example if a girl is paying subscriptions in instalments, you can add in the instalment number for ease.
All totals will copy across to the relevant subsequent pages.
On the EXPENDITURE tab enter all of the expenditure for the year starting in cell A8. Add the value into the relevant column of the sheet (for example column F for subscriptions). In the method select the method of payment from the list. The sheet will add up the values in each column automatically and provide an overall total in cell P5. In the reference column you can add in detail about what the payment was for ease of reference or information that allows you to easily check amounts against the bank account / cash tin.
In the STATEMENT OF INCOME AND PAYMENTS, the values for the current year will automatically copy for the previous sheets. Add in the values from the previous year in column D. The sheet will calculate the surplus / deficit for the year.
In the STATEMENT OF BALANCES tab, add in the relevant start and end of year bank balances and the amount held in cash at the start and end of the year. Add in the value of any cheques written during the year, but not cashed at the year end. The values in B13 and B20 should be the same.
In the TRUSTEES REPORT tab add in your district and division details (as relevant - delete one of the lines if you do not require both). Add in the name of the trustees (unit leaders), the registered address (as is registered with OSCR) and the total number of girls who have been in the unit within the year in line 25 (not necessarily all at the same time). In line 26, if your accounts vary significantly from those of the previous year, add in any reasons why this might be.
In the INDEPENDENT EXAMINER tab, once the accounts have been examined, the independent examiner should add their name, address and signature.
The STATEMENT OF BALANCES and TRUSTEES ANNUAL REPORT needs to be signed by the leader who prepared the accounts .
3RD PARTY FUNDRAISING: if your unit has raised money for another charity, the amount raised should be shown in the in the ‘INCOME’ tab, and the expenses/donation in the ‘EXPENDITURE’ tab. These 2 values must be the same. For example, if you hold a coffee morning for Children In Need, the money collected (i.e. £43.50) should be shown in ‘INCOME’ and £43.50 should be shown also in ‘EXPENDITURE’. This could be the whole £43.50 was donated to Children in Need, or £38 was donated to Children in Need & £5.50 was spent on tea/coffee/biscuits for the event.
Please note: The money your unit receives in donations or subscriptions (whether OSCR registered or not) should be used for the unit, so should not be used to donate to other charities (i.e. rounding up the Payment to Children in Need to £50)
Some things to be mindful of:
Accounts are still required even if your unit is not OSCR registered; You are looking after someone else’s money and have a duty to take care of it and account for what you have done with it.
Your accounts MUST be independently examined
The independent examiner should have no connection with the charity trustees that might inhibit their ability to carry out an impartial examination. The following people will normally be considered to have a connection:
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a. the charity trustees or anyone else who is closely involved in the administration of the charity
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b. a major donor or major beneficiary of the charity
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c. a close relative, spouse, partner, business partner or employee of any of the people mentioned above.
The independent examiner need not be an accountant. If you are having trouble finding someone to sign off your accounts, please speak to your commissioner in the first instance. The independent examiner should NOT be your local commissioner if she is linked at all with your unit (i.e. she is a leader within it, related to one of the leaders, is a bank signatory, or the registered contact for OSCR).
INCOME
Unit: 1ST KELLOHOLM BROWNIES
Charity number: SC038520 Year end date: 31ST DECEMBER 2025
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Membership Trips Residential 3rd Party Unit Bank Donations Gift aid Grants Miscellaneous
Date Received from Method Reference subscriptions events fundraising fundraising interest received received TOTAL
TOTALS £1,314.00 £0.00 £0.00 £0.00 £500.00 £0.00 £300.00 £0.00 £0.00 £0.00 £2,114.00
16/01/2025 Subscriptions Cash £38.00 £38.00
16/01/2025 Sponsored Walk fundraising Cash £500.00 £500.00
23/01/2025 Subscriptions Cash £30.00 £30.00
30/01/2025 Subscriptions Cash £38.00 £38.00
06/02/2025 Subscriptions Cash £34.00 £34.00
27/02/2025 Subscriptions Cash £28.00 £28.00
06/03/2025 Subscriptions Cash £30.00 £30.00
13/03/2025 Subscriptions Cash £42.00 £42.00
20/03/2025 Subscriptions Cash £40.00 £40.00
27/03/2025 Subscriptions Cash £38.00 £38.00
17/04/2025 Subscriptions Cash £40.00 £40.00
24/04/2025 Subscriptions Cash £38.00 £38.00
01/05/2025 Subscriptions Cash £46.00 £46.00
08/05/2025 Subscriptions Cash £40.00 £40.00
15/05/2025 Subscriptions Cash £42.00 £42.00
22/05/2025 Subscriptions Cash £38.00 £38.00
29/05/2025 Subscriptions Cash £36.00 £36.00
05/06/2025 Subscriptions Cash £44.00 £44.00
12/06/2025 Subscriptions Cash £42.00 £42.00
28/08/2025 Subscriptions - increased to £2.50 per young member Cash £52.50 £52.50
04/09/2025 Subscriptions Cash £52.50 £52.50
18/09/2025 Subscriptions Cash £45.00 £45.00
25/09/2025 Subscriptions Cash £42.50 £42.50
02/10/2025 Subscriptions Cash £42.50 £42.50
09/10/2025 Subscriptions Cash £40.00 £40.00
30/10/2025 Subscriptions Cash £35.00 £35.00
06/11/2025 Subscriptions Cash £50.00 £50.00
06/11/2025 Kirkconnel Charity Bingo Cash £200.00 £200.00
13/11/2025 Subscriptions Cash £40.00 £40.00
20/11/2025 Subscriptions Cash £45.00 £45.00
27/11/2025 Subscriptions Cash £47.50 £47.50
04/12/2025 Subscriptions Cash £50.00 £50.00
11/12/2025 Subscriptions Cash £40.00 £40.00
17/12/2025 Kirkconnel Spiritualist Sanctuary Bank transfer £100.00 £100.00
17/12/2025 Subscriptions Cash £47.50 £47.50
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EXPENDITURE
Unit: 1ST KELLOHOLM BROWNIES Charity number: SC038520
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Year end date: 31ST DECEMBER 2025
Payee Method Reference Meeting Membership Property costs Unit 3rd Party Trips Residential Admin, Training Badges and Miscellaneous
expenses subscriptions and rent Fundraising Fundraising events stationery / resources expenditure
Date postage TOTAL
TOTAL £229.56 £1,161.50 £650.00 £0.00 £0.00 £18.00 £0.00 £16.88 £0.00 £220.40 £180.44 £2,476.78
16/01/2025 Miners Memorial Centre Cash Hall rent £19.50 £19.50
23/01/2025 Premier Kirkconnel Cash Burns Night expenses £11.79 £11.79
23/01/2025 Miners Memorial Centre Cash Hall rent £19.50 £19.50
30/01/2025 Superdrug Cash Pamper Night expenses £5.48 £5.48
30/01/2025 Tesco Cash Pamper Night expenses £6.33 £6.33
30/01/2025 Miners Memorial Centre Cash Hall rent £19.50 £19.50
06/02/2025 Miners Memorial Centre Cash Hall rent £19.50 £19.50
27/02/2025 Miners Memorial Centre Cash Hall rent £19.50 £19.50
06/03/2025 Miners Memorial Centre Cash Hall rent £19.50 £19.50
11/03/2025 Amazon UK - Baker Ross Cash Glow in the dark card £8.51 £8.51
11/03/2025 Subscriptions Cheque 2025 Census £1,161.50 £1,161.50
13/03/2025 Miners Memorial Centre Cash Hall rent £19.50 £19.50
20/03/2025 Miners Memorial Centre Cash Hall rent £19.50 £19.50
27/03/2025 Miners Memorial Centre Cash Hall rent £19.50 £19.50
10/04/2025 Miners Memorial Centre Cash Hall rent £26.00 £26.00
17/04/2025 Premier Kirkconnel Cash Baking bowls £17.88 £17.88
17/04/2025 Premier Kirkconnel Cash Baking ingredients £37.94 £37.94
17/04/2025 Miners Memorial Centre Cash Hall rent £19.50 £19.50
24/04/2025 Miners Memorial Centre Cash Hall rent £19.50 £19.50
01/05/2025 Miners Memorial Centre Cash Hall rent £19.50 £19.50
08/05/2025 Miners Memorial Centre Cash Hall rent £19.50 £19.50
15/05/2025 Morrisons Cash S'mores ingredients £14.40 £14.40
15/05/2025 Miners Memorial Centre Cash Hall rent £19.50 £19.50
18/05/2025 Shein Cash Gala lorry materials £27.35 £27.35
20/05/2025 Amazon Cash Gala lorry materials £17.43 £17.43
21/05/2025 Amazon Cash Gala lorry materials £11.95 £11.95
22/05/2025 Premier Kirkconnel Cash Staplers for meeting crafts £3.50 £3.50
22/05/2025 Miners Memorial Centre Cash Hall rent £19.50 £19.50
25/05/2025 Aldi Cash Bubble guns for gala lorry £10.77 £10.77
27/05/2025 Amazon Cash Leaving gift for Jenna £43.31 £43.31
29/05/2025 Miners Memorial Centre Cash Hall rent £19.50 £19.50
04/06/2025 Amazon Cash Face paint for gala lorry £13.97 £13.97
05/06/2025 Miners Memorial Centre Cash Hall rent £19.50 £19.50
12/06/2025 Nisa Kelloholm Cash Party prizes £4.00 £4.00
12/06/2025 Nisa Kelloholm Cash Party plates/cups for buffet £9.48 £9.48
12/06/2025 Miners Memorial Centre Cash Hall rent £19.50 £19.50
18/06/2025 Amazon Cash Gala lorry materials £26.29 £26.29
19/08/2025 Girlguiding Scotland Shop Cash Uniform for Adults £177.00 £177.00
20/06/2025 Premier Kirkconnel Cash Glitter spray for gala lorry £7.45 £7.45
25/08/2025 Amazon Cash Exercise books for each Brownie £13.38 £13.38
28/08/2025 Miners Memorial Centre Cash Hall rent £19.50 £19.50
04/09/2025 Miners Memorial Centre Cash Hall rent £19.50 £19.50
18/09/2025 Miners Memorial Centre Cash Hall rent £19.50 £19.50
25/09/2025 Miners Memorial Centre Cash Hall rent £19.50 £19.50
01/10/2025 Girlguiding Scotland Shop Cash Badges £43.40 £43.40
02/10/2025 Miners Memorial Centre Cash Hall rent £19.50 £19.50
09/10/2025 Miners Memorial Centre Cash Hall rent £19.50 £19.50
25/10/2025 Home Bargains Cash Halloween party materials £7.12 £7.12
25/10/2025 B&M Bargains Cash Halloween party materials £13.99 £13.99
27/10/2025 Aldi Cash Halloween party materials £8.85 £8.85
30/10/2025 Poppy Shop UK Cash Memorial wreath for Remembrance Parade £21.50 £21.50
30/10/2025 Miners Memorial Centre Cash Hall rent £19.50 £19.50
05/11/2025 Amazon Cash Wooden crosses for Rememberance Craft £8.99 £8.99
06/11/2025 Miners Memorial Centre Cash Hall rent £19.50 £19.50
13/11/2025 Miners Memorial Centre Cash Hall rent £19.50 £19.50
19/11/2025 Tesco Cash Quiz night materials £26.27 £26.27
20/11/2025 Miners Memorial Centre Cash Hall rent £19.50 £19.50
27/11/2025 Nisa Kelloholm Cash Baking ingredients £25.51 £25.51
27/11/2025 Miners Memorial Centre Cash Hall rent £19.50 £19.50
04/12/2025 Nisa Kelloholm Cash Baking ingredients £14.85 £14.85
04/12/2025 Miners Memorial Centre Cash Hall rent £19.50 £19.50
06/12/2025 Girlguiding Nithsdale Cash Zootropolis 2 Cinema Takeover trip £18.00 £18.00
11/12/2025 Miners Memorial Centre Cash Hall rent £19.50 £19.50
18/12/2025 Nisa Kelloholm Cash Party supplies £8.17 £8.17
18/12/2025 Miners Memorial Centre Cash Hall rent £19.50 £19.50
29/12/2025 Bank of Scotland Bank Charge Bank Service Charge 0.42 £0.42
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Receipts and Payments Account
For the Year ended
Unit name
Charity Number
31ST DECEMBER 2025
1ST KELLOHOLM BROWNIES SC038520
| 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 |
2025 £1,314.00 £300.00 £500.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £2,114.00 £0.00 £0.00 £1,161.50 £229.56 £650.00 £18.00 £0.00 £16.88 £0.00 £220.40 £180.44 £2,476.78 -£362.78 |
2024 £880.00 £120.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £1,000.00 £0.00 £0.00 £912.00 £24.20 £419.25 £2,018.00 £0.00 £0.00 £400.00 £384.22 £0.00 £4,157.67 -£3,157.67 |
|---|---|---|
Statement of balances
For the year ended 31ST DECEMBER 2025 Unit name 1ST KELLOHOLM BROWNIES Charity Number SC038520
| 2025 | 2024 | ||
|---|---|---|---|
| Opening Balances | |||
| Cash | £52.33 | £10.00 | |
| Bank | £1,277.97 | £4,477.97 | |
| Surplus/(Deficit) for year | -£362.78 | -£3,157.67 | |
| Total | £967.52 | £1,330.30 | |
| Closing Balances | |||
| Cash | £151.47 | £52.33 | |
| Bank | £816.05 | £1,277.97 | |
| less outstanding cheques | £0.00 | £0.00 | |
| Total | £967.52 | £1,330.30 | |
| Assets & Liabilities: | |||
| In addition to the above cash & bank balances, the unit has equipment to the value of: |
£0.00 |
In addition to the above cash & bank balances, the unit has equipment to the value of:
Prepared by (signature): ____ Unit Leader
Date: 15/02/2026
Trustees Annual Report
31ST DECEMBER 2025
For year ended:
Charity (Unit) Name: 1ST KELLOHOLM BROWNIES
| Charity Number | SC038520 | |
|---|---|---|
| District | NITHSDALE DISTRICT | |
| Division | DUMFRIES AND GALLOWAY | |
| Charity Trustees | Unit leader: | LORI DONALDSON |
| Unit helpers: | CARLY MOFFAT | |
| LAUREN WEARING | ||
| BETH SMITH | ||
| Charity Address | 17 POLMEUR ROAD | |
| KELLOHOLM | ||
| DG4 6SG |
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. During the above period the charity provided this programme to 24 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. There was a large spend across 2024 to reduce the bank balance. There
is a deficit in the 2025 because of difference in amount between 2025 Census fee (outgoing) and Sponsored Walk fundraising (income). Any figures reported for the 2024 financial period and the period up to 29.05.2025 are taken from previous records.
During the year the trustees did not receive any remuneration.
Signed on behalf of the trustees by
____ Signature
15/02/2026 __ Date:
Lori Donaldson
Name:
Independent examiners report
For the year ended 31ST DECEMBER 2025 For 1ST KELLOHOLM BROWNIES
Charity number SC038520
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
Independent Examiners Statement
In the course of my examination, no matter has come to my attention
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1 which gives me reasonable cause to believe that in any material respect the requirements:
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to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and
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to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations
have not been met, or
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to which, in my opinion, attention should be drawn in order to enable a proper understanding of the
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2 accounts to be reached.
Signature Date 22/02/2026 Name: Cari Murray Address: 18 Waugh Drive, Sanquhar