## independant axaminers roport 

For the yearended 71 Dacember 2025 For Ist Macduff Rangers Charitynumbor $C040290 

R ti ‘bit’ i 

The chority’s trustees ore responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotiend) 2005 Act end the Charities Accounts (Scotland) Requlotions 7096 The chority trustees consider that the audit requirement of Regulation 10(1) (a) to (c) of the Accounts Regulations does not epply. itis my responsibility to examine the accounts os required under section 44(1) (ce) of the Act and to stete whether particular matters have come to my ottention 

Bosls of Independent Evaminers Statement My examination is carried out in occordance with Regulation ll of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity end o comparison of the eecounts presented with those records. It also includes consideration of ony unusuol itoms or disclosures in tha eccounts ond seeks explonations from the trustees concerning ony such matters. The procedures undertaken do not prowde oll the evidence thot would be required in on audit and, consequenily, | do not express on audit 

## Independent Examiners Statement 

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

- 1 which gives me reasonable couse to believe that in any moterial respect the requirements, 

- . tokeep accounting records in accordance with section 24(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Requilotions, and 

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

## hove not been met, or 

- 2 to which, in my opinion, attention should be drown in orderto enable a proper understanding of the occounts to bo reached 

- Jom Sear Sear Jala prs Signature Date 

Jom Sear Sear Signature 

## name [OW kK ST ART 

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Address TI LMRO<br>FISHERIC<br>THe IEE<br>ARS SSB<br>**----- End of picture text -----**<br>


## Trustees Annual Report 

## For the year end ist December 2025 

## Charity (Unit) Name: Ist Mocdutff Rangers 

Charity Number sco40790 Mastrict BANFF & BUCHAN COUNTY Division DEVERON DIVISION Charity Trustees Unit leader. Rebecca Barnard Unit / essistontleader, Rachel Sivewright Unit / assistanticader. Lynn Mackinnon ADD IN ADDITIONAL ROWS IF REQUIRED Chority Address 24 Souter Street Macdult ABA PD 

The above charity (unit) ls an unincorporated association. Ithas no written constitution, but operates in occordance with the policies and procedures, published by Girlquicing, the operating name of the Guide Associotion. 

Its trustees are the volunteer adult leaders trained and appointed as per the Girlquiding policies and procedures Update training ts ovoilable throughout the year. 

The charity's aim is to deliver o programme of informal education in occerdance with the ethos and principles of Girlquiding, During the above period the charity provided this programme to 6 girls. 

The charity's main income is subscription income. The charity alms to hold sufficient cach funds ta meet all expenditure due ond anticipated during a 2 month period. If the accounts for the year differ substantially from those of the pravious yeor, add in a short explanation os to why (for example, o trip or large comp). Trip to Paris with Bantl Guides in July 2024 

During the year the trustees did nol receive any remuneration. 

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(Bama<br>i eee eee 16/01/2026<br>Signature Date:<br>**----- End of picture text -----**<br>


Name: 

Rebecco Barnard 

## Statement of balances 

As at 31 December 2025 Unit name Ist Macduff Rangers Charity Number: sc0402380 

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2025<br>Opening Balances<br>Bank £437.93<br>Surplus/ (Deficit) for year £284.30<br>Total £722.23<br>Closing Balances<br>Cash £0.00<br>Total £722.23<br>**----- End of picture text -----**<br>


## Assets & Liabilities; 

In addition to the above cash & bank balances, the unit has equipment to the value of 

Prepared by (signature): _Cane ete ps i 

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2024<br>£1,137.85<br>-£699.92<br>£437.93<br>**----- End of picture text -----**<br>


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£0.00<br>£437.93<br>£579.00<br>**----- End of picture text -----**<br>


A eee 

Date: 16/01/2026 

## Receipts and Payments Acceunt 

## For the Year ended 

## Unit name 

## Charity Number 

## 31 December 2025 

## Ist Macduff Rangers $C040290 

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||||||
|---|---|---|---|---|
|2025|2024|
|Receipts|
|Membership|Subscriptions|F204.00|
|/|£455.00]|
|DonotionsUnit Fundraisingreceived|£0.00FO.00|£270,00a|
|2rd Party Fundraising|£0.00|md|
|Bank|Interest|F0.00|£0.00|
|Gift|Aid|£0.00|£0.00|
|Trips|£0.00|£55.00|
|Grants|recelved|£560.00|£0.00|
|Residential|avents|£0.00|09|
|Miscellaneous|Income|£0.00|£0.00|
|Total Receipts|£764.00|£1,651.02|
|Poyments|
|Fundraising|oxpenses|
|Unit|fundraising|£0.00|£0.00|
|3rd|Party Fundraising/Donation|
|Payments|for chantable activities|
|Subscriptions|£260.00|£291.00|
|Meeting expenses|£0.00|£0.00|
|Property costs/rent|£180.00|£105.00|
|Trips|£29.70|£55.00|
|Residential|events|£0.00|fL707.76|
|Admin/Postage & Stationery|£0.00|£0.00|
|Training|£0.00|£0.00|
|Badges & Resources|£0.00|£83.90|
|Miscellaneous|Expenditure|£10.00|£108.28|
|Total Payments|£479.70|£2,350.94|
|Surplus/|(Deficit)|for year|£284.30|-£699.92|

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