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)*A￿￿9S 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 G￿183
SC04S719
Chanty Numbor:
Distrlct Name".
Di￿.$10n Name:
CaÉtleview
Raetxjm
Charlty TnJstoes;
Unrt I8￿1•r.
Unrt18*Jer'
Samanlha Borthwick
Poppy Mason-smith
Charity Address
Flat 9. 50 Briggers Brne
Soulh Queensferry
EH30 9DQ
Tho ab￿0 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 financ￿1
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 202￿2026 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 B￿thwI￿(
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 FundraiSin￿D0natIOn
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 a￿ve 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