## 1st Stuartfield Guides 

## Accounts for the year ending 31 December 2025 


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1 Ginguiding<br>ee<br>**----- End of picture text -----**<br>


## Receipts and Payments Account 

|Receipts and Payments Account|||||
|---|---|---|---|---|
|||31/12/2025||31/12/2024|
|Receipts|||||
|Donations & Gift Aid received|£|:|E|-|
|Legacies received|E|:|£|:|
|Grants received|E£|-|£|:|
|Fundraising activities receipts|£|4,330.77|£|1,186.70|
|Interest and dividend income|£|70.29|fo|64.80|
|Rents from property|£|:|£|=|
|Subscriptions received|£|2,475.50|£|1,932.50|
|Residentials & outings receipts|£|7,708.83|£|4,282.00|
|Guiding activities receipts|£|142.50|£|a|
|Sales of badges, clothing etc|£|:|£|11.65|
|Other general receipts|£|-|-£|-|
|Total Receipts|£|14,727.89|£|7,477.65|
|Payments|||||
|Fundraising activities expenses|£|- 89.99|£|-|
|Grants and donations paid|£|- 50.00|£|- 30.00|
|Subscriptions paid to county|E£|- 780.00|£|- 630.50|
|Residentials & outings expenses|E£|- 13,326.42|E£|: 2,538.30|
|Guiding activities expenses|£|- 1,791.40|£|- 648.04|
|Training costs|E|- 30.00|£|ai|
|Rent|£|- 684.34|£|—-- 654.29|
|Postage, stationery & admin expenses|£|-|£|:|
|Cost of items sold|£|-|E|—|
|Equipment purchased|£|-|£|- 279.98|
|Publicity expenses|£|-|‘£|fae|
|Othersundry expenses|£|- 235.95|£|:|
|Governance costs|£|:|£|=i|
|Total Payments|£|- 16,988.10|£|- 4,781.11|
|Surplusordeficit(-)fortheyear|£|-2,260.21|£|2,696.54|



## Statement of Assets and Liabilities 

|||At|start of year|net|income or|At end ofyear|At end ofyear|
|---|---|---|---|---|---|---|---|
|Cash|and bank balances||01/01/2025||expend're (-)||31/12/2025|
|Bank|accounts|£|6,331.04|£|- 2,182.52|£|4,148.52|
|Cash|held|£|126.38|£|- 77.69|£|48.69|
|Total||£|6,457.42|£|-2,260.21|£|4,197.21|



## 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 £ . *[The unit had liabilties of £ 

which were amounts owed for hall hire that had not yet been paid]. “or [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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[ae eee |<br>Signature bRram . Date | 21/04/2026<br>FullName {| Brenda Brown<br>Position LEADER/TRUSTEE |<br>**----- End of picture text -----**<br>


1 

Girlguiding Scotland Unit Accounts Template Version: Mar 22 

|||Trustees’AnnualReport|
|---|---|---|
|Foryearended|31.12.2025||
|Charity (Unit) Name|_Ist Stuartfield Guides||
|CharityNumber|S$C039078||
|District|||
|Division|Brucklay||
|CharityTrustees|Brenda Brown||
||Wilma Sinclair||
||Kerry Whyte||
|Charity Address|Marleand||
||Crimond||
||Fraserburgh||
||AB438QJ||



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. Updated 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 10 girls. 

During the year the trustees did not receive any remuneration. 

Signed on behalf of the trustees by 

Signature 

Date: 

21/04/2026 

Name: BRENDA BROWN 

Independent examiners report 

For the yearended 31 December 2025 

For Ist Stuartfield Guides 

## Charitynumber 

$SC039078 

## 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) 

## Independent Examiners Statement 

In the course of my examination, no matter has come to my attention 

- 1 which gives me reasonable cause to believe that in any material respect the requirements: 

- . tokeep accounting records in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and 

- , to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations 

## have not been met, or 

- 5 to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. 

## Signature 

## Date 

## Name: RONA Mack) N NON 

## Address: q COLLIELURN CRESCENT 


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