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
pamelaod@blueyonder.co.uk
sharronclubb@icloud.com
Leader
Sharron Clubb
7881554267
Leader
Samantha Hunter
samanthalhunter@yahoo.co.
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