2025-12-31-accounts

2nd Carnoustie Guides Independent examiner's report on the charity's accounts Report to the Trustees of 2nd Carnoustie Guides on the charity's accounts for the period 1 January 2025 to 31 December 2025 Glrlguidlng 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. Respective responsibilities of trustees and examiner 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. Basis of independent examiner's statement In the course of my examination, no matter has come to my attention, other than discosed below 1. which gives me reasonable cause to believe that in any material respect the requirements: Independent examiner's statement to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and have not been met 2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Signed: Date: l(0 Name: IkeAI£ ,/MoEoiJ onl Relevant professional qualification(s) (if any): Address: IO c.kA4q PaACQ CAQnJ OLisriÉ Give here brief details (if any) that the examiner wishes to disclose Girlguiding Scotland Unit Accounts Template Version= Mar 22

2nd Carnoustie Guides Glrlguldlng Independent examiner's report Report to the members of 2nd Carnoustie Guides on the accounts for the period 1 January 2025 to 31 December 2025 The unit leader is entrusted with the safe keeping of the unit's funds and is respoiisible for seeing that a proper account of the funds is kept. The unit leader need not do all management of funds directly and may delegate tasks, however, the leader is ultimately responsible for the accounts. Responsibilities of the unit leade An independent examination includes a review of the accounting records kept by the unit 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 unit leaders about such items. I have not carried out an audit, and consequently, I do not express an audit opinion on the accounts. Basis of independent examiner's statement In the course of my examination, other than discosed below, I confirm that the unit has kept adequate accounting records during the accounting period, and accounts presented agree in all material respects to the underlying accounting records, has disclosed all the necessary information to enable proper understanding of the accounts. Independent examiner's statement Signed: Date: Name: l&h5E NoREI&o Relevant professional qualification(s) (if any): Address: (o PUAC cARnSc)LIJTI Give here brief details (if any) that the examiner wishes to disclose [write 'There were no further details to disclose" if none, or give details] Girlguiding Scotland "rt Accounts Template Version: Mar 22

2nd Carnoustie Guides Glrlguldlng Unit Information Unit Name 2nd Camoustie Guides Dlstrlct Carnoustie Division Southem County Angus Accounting Year 1 January 25 to 31 December 25 Unit Leaders l Trustees that served any time durlng the period, up to the date the accounts were signed. Name Email Address Telephone No. 7949329471 Posltlon In Unit Pamela O'Donnell [e-mail] [e-mail] Leader Sharron Clubb 7881554267 Leader Samantha Hunter [e-mail]. uk Leader 7591162897 No. of Girl Members 25 Dates Activities / Events / Residentials July 2025 August 25 September 25 December 25 Edinburgh Festival Camp Innoflate Roar & Explore Blair Drummond Pantomime Visit to REP June 25 Raft Race Bank Account Details Bank a/c 1 Bank a/c 2 Account Name 2nd Carnoustie Guides Sort code 80-73-31 Account number 00603764 Name of signatory 1 Name of signatory 2 Name of signatory 3 Name of signatory 4 Pamela O'Donnell Sharron Clubb Samantha Hunter Girlguiding Scotland Unit Accounts Template Version: Mar 22

2nd Carnoustie Guides Girlguldlng Trustees, Report for the period from 1 January 2025 to 31 December 2025 Reference and administrative details 2iid Carnoustie Guides Charity Name Charity Number SC043196 Principal address Ingleneuk, Barry, Carnoustie, DD7 7RP Trustees who served durin Trustee name the ear and u to the date the accounts were si ned: Position In Unit Dates acted if not for whole year Pamela O'Donnell Leader Sharron Clubb Leader Samantha Hunter Leader Structure, governance and management The above unit is an unincorporated association. It has no written constitution, but operates in accordance with the Girlguiding policies and procedures published by Girlguiding, 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 The unit's trustees are the volunteer adult leaders appointed as Leaders in terms of the Girlguiding policies and procedures, and in accordance with the Royal Charter. Objectives The charity's 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. Activites, achievements and performance During the period the charity provided the programme to the following number of girls in the area, and carried out activities as shown below: Number of Girl Members: 25 Date Activity July 2025 August 25 December 24 Edinburgh Festival Camp Innoflate Pantomime Visit September 25 Roar & Explore Blair Drummond Girlguiding Scotland Unrt Accounts Template Version: Mar 22

2nd Carnoustie Guides Girlguldlng Trustees. Report for the period from 1 January 2025 to 31 December 2025 June 25 Raft Race Financial review The charity's main income is subscription income. The charity aims to hold sufficient cash funds to meet aLI expenditure due and anticipated during a 2 month period. During the period the charity received donated services, materials or facilities as follows: None. During the period the charity's expenses were greater than the income it received. The deficit for the period was £0 and arose from N/A. No remuneration was paid to Trustees during the year. Legitimate expenses reimbursed to Trustees during the period, for travel and other related expenses necessarily incurred by them in fulfilling their duties amounted to zero, and were paid to individual Trustees numbering zero. Declaration The trustees declare that they have approved the trustees, report as detailed above. Signed on behalf of the charity s trustees Signature Full Name Pamela O'Donnell Leader 02/01 /2023 Position Date Girlguiding Scotland Unit Accounts Template Version: Mar 22 i¥

2nd Carnoustie Guides Accounts for the year ending 31 December 2025 Receipts and Payments Account 3111212025 3111212024 Recei ts Donations & Gift Aid received Legacies received Grants received Fundraising activities receipts Interest and dividend income Rents from property Subscriptions received Residentials & outings receipts Guiding activities receipts Sales of badges, clothing etc Other general receipts Total Recelpts 428.11 195.34 53.(X) 4,181.(J) 3,998.00 3,858.00 690.00 175.00 8,669.11 4.918.34 Pa Fundraising activities expenses Grants and donations paid Subscriptions paid to county Residentials & outings expenses Guiding activities expenses Training costs Rent Postage, stationery & admin expenses Cost of items sold Equipment purchased Publicity expenses Other sundry expenses Governance costs Total Payments Surplus or deficit (-) for the year - 20.00 1,512.(X) 4,701.31 1,087.79 1,550.00 1,548.57 1,276.64 - 378.CX) 623.00 - 4.50 - 130.00 7,833.60 835.51 4,998.21 79.87 Statement of Assets and Liabilities At start of year 0110112025 2,850.60 net Income or expend're (-) 835.51 At end of year 31/1212025 3,686.11 Cash and bank balances Bank accounts Cash held Total 2,850.60 835.51 3,686.11 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 £27(K).00. Declaration l 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. Signature Date 0510212025 Full Name Pamela O'Donnell Position Leader