Independent examlneys report For the year endod 31 Marth 2026 For 2nd Fochabeys Brownles Charlty Number SC049030 The charitvs trustees are responsible for the preparation of the accounts in accordance wlth the terms of the Charities and Trustee Investment Iscotlandl 2005 Act and the Charities Accounts Iscotlandl Regulations 2006. The Charity Trustees conslder that the audit requirement of Regulation 1011) lal to Ic) of the Accounts Re8ulations does not apply. Its particular matters have come to my attention. Basis of Inde endent Examlners Statement My examinatlon Is carried out In acwrdartce with Regulation 11 of the Charltles Accounts (Scotlandl Regulations 2006. An examinatlon Includes a review of the accountinB records kept by the charity and a comparison of the accounted presented with those records. It also includes conslderdtion of any unusual items or dlsclosures and seeks explanations from the trustees concernlng any Such matter5. The procedures undertaken do not provlde all the evidence that would be required in an audit and, consequently, I do not express an audit opinion on the accounts. eme In the course of my examlnatlon, no matter has come to my attentlon l. Whlch glves me rea50nable cause to believe that in any materlal respect the requirement5: To keep accountlng records in accordance with sectlon 44111 (a) of the 2005 Act and Regulatlon 4 of the 2006 Account5 Regulatlons, and To Prepare accounts which accord wlth the accountlng records and comply wlth Regulatlon 9 of the 2006 Accounts Regulatlons Have not been met, or 2. To whlch. In my opinion. attention should be drawn In order to enable a proper understandin8 of the accounts to be reached. L LekKJIS Slgnature Date Name.. llllu<￿ LCHIJ Address,. Ib mcLenLie Ecad, EL£¥￿, loki Trustees Annual Report For the year end 31 March 2026 Charity (Unit) Name: 2 Fochabers 8rownle5 Charity Number: SC049030 Dlstrlct.. 8uckie and Seafield Charity Trustees: Unft Leader Llsa Campbell Unlt Leader Kay Daw50n Guide Leader Lorna Fraser District Commissioner Janet McDonald Charity Address: 50 Birnie Place Mo55todloch Fochabers Moray IV32 7JW The above charity lunltl Is an unlncorporated association. It has no written constitution, but operates In 3¢tordance with the pollcles and Procedu￿5. pub115hed by Glrlguiding, the operating name of the Gulde A$s￿lItion. Its trustees are the volunteer adult leaders trained and appolnted as per the Glrl8uldlng pollcles and procedures. Updated trainlng Is available throughout the year. The charity's aim is to deliver a programme of informal education in accordance wlth the ethos and prlnciples of Girlguldlng. During the above period the charlty provlded thls programme to 17 girl5. The charlty s maln Income Is subscriptlon income. The charlty aims to hold sufflclent cash funds to meet all expendlture due and antlcipated during a 2 month period. If the accounts for the year dlffer substantlally from those of the prevlous year, add In a short explanatlon as to why (for example, a trlp or large camp). The oddltlonolfvnds heldin 2ntrFochobets 8rownlesbunk•¢rovntlsfrom the4 yeors oA9iftoid recelved ondnotyetolltxoted. During the year the trustees did not receive any renumeration. Signed on behalf of the trustees by: Si8nature Date Name: LISA C}￿1B&LL Statement of balan Asat Unit name Chaflty number 31-Mar-26 2nd Fochabers Brownles SC049030 2025-2026 2024-2025 Opening Balanc8S Cash Bank 8.46 1529.56 18.66 1378.88 Surplusl(Oefi¢lt) for year Tolal 1536.02 1397.54 ClosirKJ Balances Cash 8ank less outslandlrKJ Cheques Total 126.46 2785.12 1529.56 2911.58 1536.02 Assets & Llabllllles.. In addillon lo the abov8 cash & bank balances, Ihe unit has equipment to Ihe value of.. Prepared by (signature).. Unlt Leader date 31sl20Z6 , Receipts and Payments Account Asat Unil name Charity number 31-Mar- 2(0. 2nd Fochabers BroYKMes sco4￿30 Recelpts {£) Membership subscTiNions Donations recelved Unit Fundraising 3rd Party FundraisiThJ Bank Interest Gift Ald TTIPS Grants ieceived Residential events Mlscellaneous Income Total Recelpts 202&20 2640.00 157.00 0.00 0.00 0.00 1254.59 582.45 125.00 518.00 184.00 5461.04 202*2025 2390.00 145.25 144.72 288.98 0.00 0.00 570.00 360.00 619.00 185.51 4703.46 Payments {£) Fundraisin ex Unll fundraislng 3rd Party fundraisingldonalions enses 87.9 288.98 Pa ments for charltable activities Census Meellng expenses Propety coslslrent Trlps Residential events Adminlpostage & stali Tralning Badge5 & resources Mis￿lIaneOUS Expendllure Totsl payments sur￿U81(De￿ClI) lor year 1452.00 471.34 495.00 806.38 583.86 0.00 0.00 256.90 20.00 4085.48 1375.56 1250 383.51 540 670 768.89 356.9 4346.18 357.28