1st Wigtown Brownies I january 2025 to 31 Decernber 2025 Thi5 Year Last Year Receipts Iinl Subs under Gift Ald Subs- non Gift Aid Gift Aid received Camp / Outings l Events Oonations l Fundr3ising Uniform Mi5C 2nd Bank account Imanuall Totals £0.00 £506.CK) £0.00 £0.00 £533.70 £0.00 £0.00 £0.00 £255.75 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £255.75. £0.00 £1.039.70. Payments Ioutl Rent M3terials Fund Raising Camp / Outings l Events Activities Misc 2nd B3nk account Irnanuall Totals £ioo.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £68.69 EO.00 £0.00 £0.00 £330.34 £432.00 £0.00 £831.03, Surplu5 Dr Ideficitl for the year £939.70:. -£575.28:" Balances brought forward Bank- I 83nk-2 Cash £211.49 £0.00 £0.00 £211.49. £786.77 £0.00 £0.00 786.77.. Balances in hand at year-end B3nk-I Bank-2 Cash £1,151.19 £0.00 £0.00 £1,151.19 £211.49 £0.00 £0.00 £211.49 Assets and Liabilities.. In addition to the above cash balances the unit has equipment to the valve of EO.00 and there are no other assets or liabilities. Prepared by.. Anne Barclay Signature & Date.. Reviewer's Certificate.. The above statements agree with the records and vouchers of 1st Wigtown Brownies for the hnancial year ended 31 December 2025 Reviewed by: li ÉL&J Signature & Date.. Annual Report Over the course of the year we were pleased to welcome new Brownies and see some move up to Guides. We hosted a varied programme, ranging from baking and cooking to science. flrst aid and gardening. Badges over the year included inventing, performing and grow your own planting sunflowers and tomato seeds to care for and watch grow ai home. 8110126, 6..40 PM Brown￿ aGcounis 2016 onwards.xlsx- Goog10 Sheets 1ST WIGTOWN BROWNIES Scottish Charity Number SC038707 Independent Examiners Report to the 1st Wigtown Brownies for the year ended 31 December 2025 I report on the accounts of the charity for the year ended 31 December 2025 which are set out on the next Page. Respective responsibilities of trustees and examiner The charity'5 trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustees Investment IScot1andl Act 2015 and the Charities Accounts (Scotlandl Regulations 2006. The charity trustees consider that the audit requirement of Regulations Iolllldl of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44 lllQ of the act and to state whether particular matters have come to my attention. Basis of independent examiner5 Statement My examination is carried out in accordance with the Regulation 11 of the charities Accounts Iscotlandl Regulation 2006. An examination include5 3 review of the accounting record5 kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosure in the account5, and seek5 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 3udit opinion on the views given by the accounts. Independent examiner's statement In the course of my examination, no matter has come to my attention:. l. Which give me reasonable cause to believe that in any material respects the requirements.'_ to keep accounting records in accordance with Section 44 llllal of the 2005 Act and Regulatr'on 4 of the 2006 Accounts Regulation, and to preparre accounts which accord with accounting records and comply with Regulations g of the 2006 Account5 Regulation,. have not been met, or.. 2. To which, in my opinion. attention should be drawn in order to enable a proper understanding of the accounts to be reached. Helen Bark 2 Kilquhirn Road Wigtown Newton Stewart DG8 9DX Date .