2026-03-31-accounts

Carse of Gowrie District

1st Longforgan Rainbows

Charity Number (if registered): SC039356

Annual Report and Financial Statements for the year ended 31st March 2026

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Trustees Annual Report 1st Longforgan Rainbows for the year ended 31st March 2026

Name of Unit Charity Number (if applicable)

1st Longforgan Rainbows SC039356

Trustees at year end Caitlyn Percy Leader Hannah Cowieson Leader Molly Irvine Leader Susan Forbes Leader Trustees resigned during year Address for correspondence 73 Main Street Longforgan Dundee DD2 5EW

During the above period the unit provided the programme to girls numbering: 11

The above unit is an unincorporated association. It has no written constitution, but operates in accordance with the Guiding Manual published by Girlguiding UK, the operating name of the Guide Association. The Guide Association is incorporated under a Royal Charter which gives power to form units across the United Kingdom.

The trustees are volunteer adult leaders appointed as Leaders in terms of the said Guiding Manual and in accordance with the Royal Charter.

Our aim is to help girls and young women develop their potential to be leaders and effective citizens by delivering a programme of informal education in accordance with the ethos and principles of Girlguiding UK.

The main income is subscription income. The unit aims to hold sufficient cash funds to meet all expenditure due and anticipated during a 3 month period.

No remuneration was paid to Trustees during the year. Legitimate expenses reimbursed to Trustees during the year for expenses incurred in fulfilling their trustee duties 0 paid to individual trustees numbering 0

Further information (if applicable) Services or facilities donated to the unit

Explanation of any operating deficit

All funds held by the charity are unrestricted in nature.

Declaration

The trustees declare that they have approved the trustees' report above Signed on behalf of the trustees

Signed M Irvine Name MOLLY IRVINE Date 06/04/2026

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Statement of Receipts and Payments
for the year ended 31st March 2026
1st Longforgan Rainbows
Total Funds Previous Year
Receipts
Subscriptions (inc census) 1,170.00 425.00
Gift Aid 263.98
Camps / Holidays 0.00
Outings 68.90
Activities 0.00
Donations 30.00
Grants (inc rent/hall grant) 0.00
Fundraising 60.00 271.00
Bank interest 0.00
Other receipts 531.66 1,617.60
Total receipts 2,124.54 2,313.60
Payments
Subscriptions (census) 1,082.00 30.00
Camps / Holidays 0.00
Outings 92.75
Hut / Hall Rents Paid 0.00 192.00
Books, badges & materials (inc activity costs) 275.84 155.20
Donations 38.90
Other payments 611.67 1,552.57
Total payments 2,101.16 1,929.77
Surplus/(deficit) for the year 23.38 383.83
Statement of balances
Opening Balances
Cash 397.04 117.74
Bank 1,507.97 1,403.44
Other 0.00 0.00
Total funds brought forward 1,905.01 1,521.18
Closing Balances
Cash 17.60 397.04
Bank 1,910.79 1,507.97
Other 0.00 0.00
Closing funds 1,928.39 1,905.01
Movement in balances 23.38 383.83
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In addition to the above balances the unit has other assets (£100+) at a valuation of: £0

Liabilites at the year end (if appropriate) comprised the following: £0

Prepared by: Approved by Trustee (leader): Signature M Irvine SignatureM Irvine Name MOLLY IRVINE Name MOLLY IRVINE Date 06/04/2026 Date 06/04/2026

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Indepen	dent examiner’s report on the accounts
Report to the trustees/members of Registered charity number Set out on pages Respective responsibilities of trustees and examiner Basis of independent examiner’s statement Signed: Name: Address: Relevant professional qualification(s) or body (if any): Independent examiner’s statement On the accounts of the charity for the period	Day Month Year Day Month Year 1 4 2025 to 31 3 2026 2-3 1st Longforgan Rainbows SC039356 Period start date Period end date
	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) (d) 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. My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeks 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 audit opinion on the accounts.
	In the course of my examination, no matter has come to my attention [other than that disclosed on the back of this page*]
	1. which gives me reasonable cause to believe that in any material respect the requirements: • to keep 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
	Kyle Gordon CA Date: 31/05/2026 2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
	Kyle Gordon Chartered Accountant (Institute of Chartered Accountants of Scotland) 44A Mid Stocket Road Aberdeen AB15 5JD

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