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GIRLGUIDING ist Calside Brownies sCcO 39012
RECEIPTS & PAYMENTS ACCOUNT FOR THE PERIOD FROM =_—oO01-Jain-25 TO 31-Dec-25
INDEPENDENT EXAMINATION CERTIFICATE
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| have examined the Trustees’ Report, the Units Accounting records, and the Receipts & Payments
Account and Statement of Balances that are attached as part of this document.
My examination has been carried out under Section 44(1)(c of the Charities & Trustee Investment (Scotland) Act 2005.
To the best 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(1)(d) of the Charities Accounts (Scotland)
Regulations 2006 does not apply and therefore the Unit is eligible to have an independent examination.
b) The Receipts & Payments Account and Statement of Balances have been properly
prepared from the records of the Unit and are in agreement with them,
c) The Receipts & Payments Account & Statement of Balances comply with Regulation 9
of the 2006 Accounts Regulations and with the Unit's effective Constitution.
d) * in the course of my examination, no matter has come to 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 9 of the 2006 Accounts Regulations have not been met.
or
“In the course of my examination the following matters of a material nature have come to my attention :
(please delete alternative paragraph * as appropriste)
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Signed OR OM gr Dated sso NA RN cutncsaci ed
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Address ..-LOSSO AMES... COLON. ccccscccsesssesnseesassssssnseseseseen
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