Independent examiner5 Report For the year end 30 June 2025 106th City of Edinburgh Guidè8 Charity Number SC045719 For Res ective res onsibilities of trustees and examiner The charity's Iruslees are responsible for the preparation of the accounts In accordance Wlth the terms of the Charities and Trustee Investmenl (Scolland) 2005 Act and the charities Accounts (Scotland) Regulalions 20( The charrty 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. Basis of Inde ndent Examiners latement My examination Is carried (Jjt In accordance wilh Regulat¢on 11 of the Chanties Accounts (Scotland) Regulations 20CE An examination Includes a review of the ac)unting records kept by the chanly 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 conceming any such matters The procedures undertaken do nol provide all the evidence that would be required in an audit and, consequenlly. I do not express an audit opinion on the accounts Inde endent Examiners Statement In Ihe course of my exarninalion, no matter has corne to my atloniion 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 20C6 Accounts Regulations, and to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 20C6 Accounts Regulations have not been met, or to which, in my opinion: attenlion should be drawn in order to enable a proper understanding of the accounts to be reached. Iq Date 2S Signature Name: CoL£l1 E SArJWSo Address: ICI 0)*A9S 44£ ér)InJFac1U4 106th city of Edlnburyh Guldes Unft Accounts 2025.xtsx Charity Number." SC045719 Page J
TNste•s Annual Report Forthe year end 30 June 202S Chartty (Urin Namo. 10&h &'ty ol EdlntAJryh G183 SC04S719 Chanty Numbor: Distrlct Name". Di.$10n Name: CaÉtleview Raetxjm Charlty TnJstoes; Unrt I81•r. Unrt18Jer' Samanlha Borthwick Poppy Mason-smith Charity Address Flat 9. 50 Briggers Brne Soulh Queensferry EH30 9DQ Tho ab0 charty (u1) is an unin¢0rrK)r8t assoL?abon It h¥ no WTmon Cmstrtuts'on, but owrates in acu)rdance vath the Guiding Manual, wbkshed by GirbJuKling UK the oprabng name Of the QuKJe Assooation Its Trustees are the volunteer adult loajers train ar 8PFX)inted as guider3 in t•rTf of ttN8 guiding manual. nual up date training is available throughout the y88r The chanty's aim is to d8lNer a programm8 of Infom81 ucatIOn in accordance the ethos 8ThJ rxlndpth of Girh3udirvJ UK. Durlng the above peri(MJ the cherity PfOVKJed this Frfogramme to 24 gK Tho chanvs main incom8 15 subscripton income. The charfty dms lo hold sufflcierrt ca8h lurxls to meet all expenditure due and antscipated during a 2 month perh?d The unit delivered a full and vari•d programme throughout the T, including sevèral trips, a resid•ntial •vent, and participation in an international trip. While Gift Aid was not claimed this year, we intend to submit a claim in the next financial year. There was a slight decrease in income and expenditure related lo trips such as a cinema trip to see Moana 2. mini goll, arcade visits, and a beach BBQ. However. there was notable incrpase in both income and expenditure associated with residential and international experiences. In April 2025, four Guides and three leadÈrs from the unit participated in an international trip with Blackford Guidfts. As a rèsutl, a series of paymènts were received into thè unrt account and subsequently transferTpd lo the organising unit. In addition, a unit residèntial planned for September 2024 began receiving instalment payment5 from May 2024 (within the previous financial year), with payments continuing into Ihis financ1 year. Some Guide accounts remain unsettled with outstanding subscriplion and activity payments, which will result in a small negative balance being carried forward into the 2022026 financial year. Miscellaneous income and expenditure include refunds frnm purchases for materials which never arrived and the replenishment of first aid supplies. Training expenses covered first aid certrfication for two leaders. with a third leader's training carried out but payment for this has been carried forward into the next rinancial year as paid out in July 2025. During the year the trustees did not receNe any femuneration. sign on behalf of the trustees by S8m8nth8 BthwI( Signature 14n)7r2025 Date; Name: Samantha Borthwick 106th City of Edinburqh Guldes UnrtAccounts 2025.xtsx Charity Number.. SC045719 Poge 2
Recelpts and Payments Account For the Year ended 106th Clty of Edinburgh Guides Charfty Number: 30 June 2025 SC045719 2025 2024 Receipts Membership Subscriptions Donations received Unit Fundraising 3rd Party Fundraising Bank Interest 2,430 QJ 2.770.00 318 95 Grft Aid 201.50 Tnps 417.00 Residential events 6,446.00 1,860 00 Miscellaneous Income 280 34 Total Recelpts 8,969.SO 5,847.79 Payments Fundraisin Unit fundraising 3rd Party FundraiSinD0natIOn ex nses 81.82 Pa ments for charitable activities Census money 1,462.50 1,512.00 Materialslcrafts 233.41 281.14 Property costslrent Trips 694.93 899.63 ésidential events 6,693.33 1,708.00 AdrninlPostage & Stationery 24.00 20.91 Training 30.00 Badges & Resources Miscellaneous Expenditure 289.22 397.02 46.87 260.00 Total Payments 9,474.26 5,160.52 Surplusl(Deficit) for year 106th City of Edinburqh Guldes UnitAccounts 2025.xlsx Charity Number SC045719 (504.76) 687.27 Page 3
statement of Balanc8S AS at 30 June 2025 106th City of Edinburgh Quides Charity Number: SC04S719 Opening Balances Cash 2025 2024 Bank 1995 7 130843 Surplusl(Deficrt) for year Total .S04.76 1490.94 687 27 1995.7 Closing Balances Cash Ooo 1,490 94 Bank 1995.7 less outstanding cheques Total 1,490.94 1995.7 Assets & Liabilities. In 8dthbon to the ave cash & bank b8lances, the unit has equlpment to VabJe of: £0.00 Liabilties at the year erKI (If apFffoprfate) amount to: £0.00 Prepared by (signature).. S8m8nth8 Borthwick Unit Leader Date: 1410712025 106th City of Edinburgh Guldes Unit Accounts 2025.xlsx Chority Number SC045719 Poge 4