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Receipts and Payments Account

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For the Year ended

Unit name

Charity Number

3Iist December 2025

Ist Inshes Brownies

$C048134

==> picture [389 x 638] intentionally omitted <==

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|||||| |---|---|---|---|---| |2025|2024| |Receipts| |Membership|Subscriptions|£2,350.00|£1,716.00| |||Donations|received|£0.00|£0.00| |Unit|Fundraising|£0.00|£0.00| |3rd|Party|Fundraising|£0.00|£0.00| |Bank|Interest|£29.05|£39.78| |||Gift Aid|£0.00|£0.00| |Trips|£455.00|£218.00| |Grants|received|£250.00|£1,524.18| |Residential|events|£970.00|£0.00| |Miscellaneous|Income|£0.00|£0.00| ||| |Total Receipts|£4,054.05|£3,497.96| |Payments| |||Fundraising|expenses| |Unit fundraising|£0.00|£0.00| |||3rd|Party Fundraising/Donation| ||| |Payments|for|charitable|activities| ||| |Subscriptions|£1,404.00|£1,133.00| |Meeting|expenses|£135.42|£18.82| |||Property|costs/rent|£703.43|£181.51| |||Trips|£1,203.40|£591.50| |Residential|events|£1,640.00|£0.00| |Admin/Postage & Stationery|£9.20|£0.00| |||Training|£0.00|£0.00| |||Badges & Resources|£401.91|£231.69| |Miscellaneous|Expenditure|£185.23|£123.05| |Total Payments|£5,682.59|£2,279.57| |||ee|ee| |Surplus/|(Deficit)|for year|-£1,628.54|£1,218.39|

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Statement of balances

For the year ended 31st December 2025 Unit name Ist Inshes Brownies Charity Number $C048134

==> picture [459 x 313] intentionally omitted <==

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2025 2024
Opening Balances
Cash £0.00 £0.00]
Bank £3,797.63 £2,579.24
Surplus/ (Deficit) for year -£1,628.54 £1,218.39
| Total £2,169.09 £3,797.63
| ;
Closing Balances
Cash £0.00 £0.00
Bank £2,169.09 £3,797.63
less outstanding cheques £0.00 £0.00
Total £2,169.09 £3,797.63
----- End of picture text -----

Assets & Liabilities:

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

Prepared by (signature): ___ Megan Porter

Unit Leader

Date:0 an 05/02/2026

L

Trustees Annual Report

For year ended:

3lst December 2025

Charity (Unit) Name: Ist Inshes Brownies

CharityNumber $C048134
District Drumossie District
Division Farraline Rising Division
CharityTrustees Unit leader: Megan Porter
Unit / assistant leader: Rhianna Musgrave
Unit helper Molly Breach
CharityAddress 33 Tarradale Place
Inverness
IV2 6FZ
Theabovecharity (unit) isan unincorporated association. Ithas nowritten constitution, butoperates inaccordancewith
policiesand procedures, published byGirlguiding, the operating name oftheGuide Association.
Itstrustees are thevolunteeradult leaders trainedandappointedas pertheGirlguiding policiesand procedures. Update
training is available throughout theyear.

The above charity (unit) is an unincorporated association. It has no written constitution, but operates in accordance with the policies and procedures, published by Girlguiding, the operating name of the Guide Association.

The charity's aim is to deliver a programme of informal education in accordance with the ethos and principles of Girlguiding. During ZY the above period the charity provided this programme to ¥ girls.

The charity's main income is subscription income. The charity aims to hold sufficient cash funds to meet all expenditure due and anticipated during a 2 month period. /f the accounts for the year differ substantially from those of the previous year, add ina short explanation as to why (for example, a trip or large camp).

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During the year the trustees did not receive any remuneration.

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Signed on behalf of the trustees by
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Megan Porter
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06/03/2026

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—_
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Date:

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Name: ™ Pa are
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q

independent examiners report

Forthe yearended 31st December 2025

For Ist Inshes Brownies

Charitynumber SC048134

Respective responsibilities of trustees and examiner

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) (a) to (c) 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 Independent Examiners Statement

My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland)

Independent Examiners Statement

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

have not been met, or

Signature

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Arwebb _13]03]26
Date
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Name: AMANDA WE BB

Address: 23 GREENWOOD GA RDENS, INVERNESS , Iv2 6GP q