## **Instructions**
On the INCOME tab enter your unit's name, charity number (if applicable) and year end date, in C1, C2 and C3 respectiv will copy across to subsequent pages.
On the INCOME tab enter all of the income for the year, starting in cell A6. Add the value into the relevant column of the s example column D for subscriptions income). In the method select the method of payment from the list. The sheet will ad values in each column automatically and provide an overall total in cell O5. Use the reference column to record any add information, for example if a girl is paying subscriptions in instalments, you can add in the instalment number for ease.
All totals will copy across to the relevant subsequent pages.
On the EXPENDITURE tab enter all of the expenditure for the year starting in cell A6. Add the value into the relevant column sheet (for example column F for subscriptions). In the method select the method of payment from the list. The sheet will a values in each column automatically and provide an overall total in cell P5. In the reference column you can add in detai what the payment was for ease of reference or information that allows you to easily check amounts against the bank ac cash tin.
In the STATEMENT OF INCOME AND PAYMENTS, the values for the current year will automatically copy for the previous shee the values from the previous year in column D. The sheet will calculate the surplus / deficit for the year.
In the STATEMENT OF BALANCES tab, add in the relevant start and end of year bank balances and the amount held in cas start and end of the year. Add in the value of any cheques written during the year, but not cashed at the year end. The v B13 and B20 should be the same.
In the TRUSTEES REPORT tab add in your district and division details (as relevant - delete one of the lines if you do not req Add in the name of the trustees (unit leaders), the registered address (as is registered with OSCR) and the total number who have been in the unit within the year in line 25 (not necessarily all at the same time). In line 26, if your accounts vary significantly from those of the previous year, add in any reasons why this might be.
In the INDEPENDENT EXAMINER tab, once the accounts have been examined, the independent examiner should add their n address and signature.
The STATEMENT OF BALANCES and TRUSTEES ANNUAL REPORT needs to be signed by the leader who prepared the account
3RD PARTY FUNDRAISING: if your unit has raised money for another charity, the amount raised should be shown in the in th tab, and the expenses/donation in the ‘EXPENDITURE’ tab. These 2 values must be the same. For example, if you hold a co morning for Children In Need, the money collected (i.e. £43.50) should be shown in ‘INCOME’ and £43.50 should be shown a ‘EXPENDITURE’. This could be the whole £43.50 was donated to Children in Need, or £38 was donated to Children in Need & spent on tea/coffee/biscuits for the event.
Please note: The money your unit receives in donations or subscriptions (whether OSCR registered or not) should be used unit, so should not be used to donate to other charities (i.e. rounding up the Payment to Children in Need to £50)
## Some things to be mindful of:
Accounts are still required even if your unit is not OSCR registered; You are looking after someone else’s money and have take care of it and account for what you have done with it.
Your accounts MUST be independently examined
The independent examiner should have no connection with the charity trustees that might inhibit their ability to carry out impartial examination. The following people will normally be considered to have a connection:
- a. the charity trustees or anyone else who is closely involved in the administration of the charity
- b. a major donor or major beneficiary of the charity
- c. a close relative, spouse, partner, business partner or employee of any of the people mentioned above.
The independent examiner need not be an accountant. If you are having trouble finding someone to sign off your accoun speak to your commissioner in the first instance. The independent examiner should NOT be your local commissioner if she all with your unit (i.e. she is a leader within it, related to one of the leaders, is a bank signatory, or the registered contact f
|**Unit:**
**1st Newport & Wormit Rainbows**
**Charity number:**
**SC052343**
**Year end date:**
**30/06/2025**|**Unit:**
**1st Newport & Wormit Rainbows**
**Charity number:**
**SC052343**
**Year end date:**
**30/06/2025**|**Unit:**
**1st Newport & Wormit Rainbows**
**Charity number:**
**SC052343**
**Year end date:**
**30/06/2025**|**Unit:**
**1st Newport & Wormit Rainbows**
**Charity number:**
**SC052343**
**Year end date:**
**30/06/2025**|**Unit:**
**1st Newport & Wormit Rainbows**
**Charity number:**
**SC052343**
**Year end date:**
**30/06/2025**|**Unit:**
**1st Newport & Wormit Rainbows**
**Charity number:**
**SC052343**
**Year end date:**
**30/06/2025**|**Unit:**
**1st Newport & Wormit Rainbows**
**Charity number:**
**SC052343**
**Year end date:**
**30/06/2025**|**Unit:**
**1st Newport & Wormit Rainbows**
**Charity number:**
**SC052343**
**Year end date:**
**30/06/2025**|**Unit:**
**1st Newport & Wormit Rainbows**
**Charity number:**
**SC052343**
**Year end date:**
**30/06/2025**|**Unit:**
**1st Newport & Wormit Rainbows**
**Charity number:**
**SC052343**
**Year end date:**
**30/06/2025**|**Unit:**
**1st Newport & Wormit Rainbows**
**Charity number:**
**SC052343**
**Year end date:**
**30/06/2025**|**Unit:**
**1st Newport & Wormit Rainbows**
**Charity number:**
**SC052343**
**Year end date:**
**30/06/2025**|**Unit:**
**1st Newport & Wormit Rainbows**
**Charity number:**
**SC052343**
**Year end date:**
**30/06/2025**|**Unit:**
**1st Newport & Wormit Rainbows**
**Charity number:**
**SC052343**
**Year end date:**
**30/06/2025**|**Unit:**
**1st Newport & Wormit Rainbows**
**Charity number:**
**SC052343**
**Year end date:**
**30/06/2025**|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|**Date**|**Received from**|**Method**|**Reference**|**Membership subscriptio**|**nTrips**|**Residential events**|**3rd Party fundraising**|**Unit fundraising**|**Bank interest**|**Donations received**|**Gift aid**|**Grants received**|**Miscellaneous**|**TOTAL**|
|**TOTALS**||||**2035.00**||**£0.00**|**0.00**|**£0.00**|**£0.00**|**£0.00**|**£0.00**|**£0.00**|**£0.00**|**£0.00**|
|24/09/2024|Alex|Bank transfer|Subscriptions|45.00||||||||||**£0.00**|
|24/09/2024|Keeva|Bank transfer|Subscriptions + enrolement fee|65.00||||||||||**£0.00**|
|24/09/2024|Orla|Bank transfer|Subscriptions|45.00|||||||||||
|26/09/2024|Cora L|Bank transfer|Subscriptions + enrolement fee|65.00||||||||||**£0.00**|
|27/09/2024|Anya|Bank transfer|Subscriptions|45.00||||||||||**£45.00**|
|27/09/2024|Freya P|Bank transfer|Subscriptions + enrolement fee|65.00||||||||||**£65.00**|
|30/09/2024|Rowan|Bank transfer|Subscriptions + enrolement fee|65.00||||||||||**£65.00**|
|01/10/2024|Erin|Bank transfer|Subscriptions|45.00||||||||||**£45.00**|
|04/10/2024|Anna|Bank transfer|Subscriptions|45.00||||||||||**£45.00**|
|08/10/2024|Freya J|Bank transfer|Subscriptions + enrolement fee|65.00||||||||||**£65.00**|
|22/10/2024|Cleo|Bank transfer|Subscriptions + enrolement fee|65.00||||||||||**£65.00**|
|31/10/2024|Daisy|Bank transfer|Subscriptions + enrolement fee|65.00||||||||||**£65.00**|
|31/10/2024|Olivia|Bank transfer|Subscriptions + enrolement fee|65.00||||||||||**£65.00**|
|14/01/2025|Freya J|Bank transfer|Subscriptions|45.00||||||||||**£45.00**|
|14/01/2025|Rowan|Bank transfer|Subscriptions|45.00||||||||||**£45.00**|
|14/01/2025|Aayla|Bank transfer|Subscriptions|45.00||||||||||**£45.00**|
|14/01/2025|Alex|Bank transfer|Subscriptions|45.00||||||||||**£45.00**|
|15/01/2025|Daisy|Bank transfer|Subscriptions|45.00||||||||||**£45.00**|
|15/01/2025|Orla|Bank transfer|Subscriptions|45.00||||||||||**£45.00**|
|17/01/2025|Freya P|Bank transfer|Subscriptions|45.00||||||||||**£45.00**|
|17/01/2025|Keeva|Bank transfer|Subscriptions|45.00||||||||||**£45.00**|
|20/01/2025|Ivy|Bank transfer|Subscriptions|45.00||||||||||**£45.00**|
|20/01/2025|Maggie|Bank transfer|Subscriptions|45.00||||||||||**£45.00**|
|22/01/2025|Maggie(for autumn term)|Bank transfer|Subscriptions|45.00||||||||||**£45.00**|
|28/01/2025|Cora G|Bank transfer|Subscriptions + enrolement fee|65.00||||||||||**£65.00**|
|29/01/2025|Ivy|Bank transfer|Enrolement fee|20.00||||||||||**£20.00**|
|29/01/2025|Olivia|Bank transfer|Subscriptions|45.00||||||||||**£45.00**|
|10/02/2025|Sanna|Bank transfer|Subscriptions + enrolement fee|65.00||||||||||**£65.00**|
|01/05/2025|Orla|Bank transfer|Subscriptions|45.00||||||||||**£45.00**|
|01/05/2025|Freya P|Bank transfer|Subscriptions|45.00||||||||||**£45.00**|
|01/05/2025|Freya J|Bank transfer|Subscriptions|45.00||||||||||**£45.00**|
|01/05/2025|Cora L|Bank transfer|Subscriptions|90.00||||||||||**£90.00**|
|01/05/2025|Alex|Bank transfer|Subscriptions|45.00||||||||||**£45.00**|
|01/05/2025|Aayla|Bank transfer|Subscriptions|90.00||||||||||**£90.00**|
|01/05/2025|Rowan|Bank transfer|Subscriptions|45.00||||||||||**£45.00**|
|01/05/2025|Daisy|Bank transfer|Subscriptions|45.00||||||||||**£45.00**|
|02/05/2025|Maggie|Bank transfer|Subscriptions|45.00||||||||||**£45.00**|
|29/05/2025|Ivy|Bank transfer|Subscriptions|45.00||||||||||**£45.00**|
|02/06/2025|Megan (attending Brownies but
transferred fees to Rainbows
account in error)|Bank transfer|Subscriptions|60.00||||||||||**£60.00**|
|**Unit:**
**1st Newport & Wormit Rainbows**
**1st Newport & Wormit Rainbows**
**Charity number: SC052343**
**SC052343**
**Year end date:**
**30/06/2025**
**30/06/2025**|**Unit:**
**1st Newport & Wormit Rainbows**
**1st Newport & Wormit Rainbows**
**Charity number: SC052343**
**SC052343**
**Year end date:**
**30/06/2025**
**30/06/2025**|**Unit:**
**1st Newport & Wormit Rainbows**
**1st Newport & Wormit Rainbows**
**Charity number: SC052343**
**SC052343**
**Year end date:**
**30/06/2025**
**30/06/2025**|**Unit:**
**1st Newport & Wormit Rainbows**
**1st Newport & Wormit Rainbows**
**Charity number: SC052343**
**SC052343**
**Year end date:**
**30/06/2025**
**30/06/2025**|**Unit:**
**1st Newport & Wormit Rainbows**
**1st Newport & Wormit Rainbows**
**Charity number: SC052343**
**SC052343**
**Year end date:**
**30/06/2025**
**30/06/2025**|**Unit:**
**1st Newport & Wormit Rainbows**
**1st Newport & Wormit Rainbows**
**Charity number: SC052343**
**SC052343**
**Year end date:**
**30/06/2025**
**30/06/2025**|**Unit:**
**1st Newport & Wormit Rainbows**
**1st Newport & Wormit Rainbows**
**Charity number: SC052343**
**SC052343**
**Year end date:**
**30/06/2025**
**30/06/2025**|**Unit:**
**1st Newport & Wormit Rainbows**
**1st Newport & Wormit Rainbows**
**Charity number: SC052343**
**SC052343**
**Year end date:**
**30/06/2025**
**30/06/2025**|**Unit:**
**1st Newport & Wormit Rainbows**
**1st Newport & Wormit Rainbows**
**Charity number: SC052343**
**SC052343**
**Year end date:**
**30/06/2025**
**30/06/2025**|**Unit:**
**1st Newport & Wormit Rainbows**
**1st Newport & Wormit Rainbows**
**Charity number: SC052343**
**SC052343**
**Year end date:**
**30/06/2025**
**30/06/2025**|**Unit:**
**1st Newport & Wormit Rainbows**
**1st Newport & Wormit Rainbows**
**Charity number: SC052343**
**SC052343**
**Year end date:**
**30/06/2025**
**30/06/2025**|**Unit:**
**1st Newport & Wormit Rainbows**
**1st Newport & Wormit Rainbows**
**Charity number: SC052343**
**SC052343**
**Year end date:**
**30/06/2025**
**30/06/2025**|**Unit:**
**1st Newport & Wormit Rainbows**
**1st Newport & Wormit Rainbows**
**Charity number: SC052343**
**SC052343**
**Year end date:**
**30/06/2025**
**30/06/2025**|**Unit:**
**1st Newport & Wormit Rainbows**
**1st Newport & Wormit Rainbows**
**Charity number: SC052343**
**SC052343**
**Year end date:**
**30/06/2025**
**30/06/2025**|**Unit:**
**1st Newport & Wormit Rainbows**
**1st Newport & Wormit Rainbows**
**Charity number: SC052343**
**SC052343**
**Year end date:**
**30/06/2025**
**30/06/2025**|**Unit:**
**1st Newport & Wormit Rainbows**
**1st Newport & Wormit Rainbows**
**Charity number: SC052343**
**SC052343**
**Year end date:**
**30/06/2025**
**30/06/2025**|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|**Date**|**Payee**|**Method**|**Reference**|**Meeting expenses**|**Membership subscriptions**|**Property costs and rent**|**Unit Fundraising**|**3rd Party Fundraising**|**Trips**|**Residential events**|**Admin, stationery / postage **|**Training**|**Badges and resources**|**Miscellaneous expenditure**|**TOTAL**|
|**TOTAL**||||**£401.03**|**£1,045.00**|**£400.00**|**£0.00**|**£525.35**|**£0.00**|**£0.00**|**£0.00**|**£0.00**|**£91.95**|**£0.00**||
|09/07/2024||Cheque|CHQ000144 - LN Badges||||||||||£10.00||**£10.00**|
|11/07/2024||Cheque|CHQ000142 - SM various expenses|£56.27|||||||||||**£56.27**|
|17/07/2024||Cheque|CHQ 000141 - fundraising for Comic Relief
(sponsored bounce) Money raised and
recorded as income in 2023-24 financial
period|||||£525.35|||||||**£525.35**|
|30/08/2024||Cheque|CHQ000143 - JL meetingexpenses|£8.50|||||||||||**£8.50**|
|17/09/2024||Cheque|CHQ000145 - Annual Hall rental|||£400.00|||||||||**£400.00**|
|29/11/2024||Cheque|CHQ000147 - LN Badges||||||||||£36.00||**£36.00**|
|03/12/2024||Cheque|CHQ000146 - SM various meetingexpenses|£122.55|||||||||||**£122.55**|
|11/12/2024||Cheque|CHQ000148 - JL Visit to Manna 15 xHot choc|£16.50|||||||||||**£16.50**|
|20/01/2025||Cheque|CHQ000150 - JL xmaspartyexpenses|£23.73|||||||||||**£23.73**|
|14/03/2025||Cheque|CHQ000151 - Annual Census||£1,045.00||||||||||**£1,045.00**|
|02/04/2025||Cheque|CHQ 000153 - SM various misc expenses
(xmas/chinese NY/Easter)|£83.83|||||||||||**£83.83**|
|04/04/2025||Cheque|CHQ000154 - LN Badges||||||||||£45.95||**£45.95**|
|03/06/2025||Cheque|CHQ000155 - SM expenses - Manna ice cream|
£24.00|||||||||||**£24.00**|
|26/06/2025||Cheque|CHQ 000157 - SM expenses - sweets, plant
pots,flowers etc|£65.65|||||||||||**£65.65**|
|||||||||||||||||
|||||||||||||||||
|||||||||||||||||
||||||||||||||||**£0.00**|
||||||||||||||||**£0.00**|
||||||||||||||||**£0.00**|
## **Receipts and Payments Account**
## **For the Year ended ######### Unit name 1st Newport & Wormit Rainbows Charity Number SC052343**
|**Receipts**
Membership Subscriptions
Donations received
Unit Fundraising
3rd Party Fundraising
Bank Interest
Gift Aid
Trips
Grants received
Residential events
Miscellaneous Income
**Total Receipts**
**Payments**
Fundraising expenses
Unit fundraising
3rd Party Fundraising/Donation
Payments for charitable activities
Subscriptions
Meeting expenses
Property costs/rent
Trips
Residential events
Admin/Postage & Stationery
Training
Badges & Resources
Miscellaneous Expenditure
**Total Payments**
Surplus/(Deficit) for year|**2025**
£2,035.00
£0.00
£0.00
£0.00
£0.00
£0.00
£0.00
£0.00
£0.00
**£2,035.00**
£0.00
£525.35
£1,045.00
£401.03
£400.00
£0.00
£0.00
£0.00
£0.00
£91.95
£0.00
**£2,463.33**
**-£428.33**|**2024**|
|---|---|---|
|||£1,780.00
£0.00
£0.00
£525.35
£0.00
£0.00
£10.00
£0.00
£0.00
£0.00|
|||**£2,315.35**|
||||
|||£0.00
£0.00|
||||
|||£712.50
£696.04
£0.00
£0.00
£0.00
£0.00
£0.00
£0.00
£70.00|
|||**£1,478.54**|
|||**£836.81**|
## **Statement of balances**
## **For the year ended**
## **Unit name**
## **Charity Number**
## **#########**
## **1st Newport & Wormit Rainbows SC052343**
|**Opening Balances**
Cash
Bank
Surplus/(Deficit) for year
Total
**Closing Balances**
Cash
Bank
less outstanding cheques
Total|**2025**
-£2.00
1652.93
**-£428.33**
**£1,224.60**
-£2.00
£1,222.60
£0.00
**£1,224.60**|**2024**|
|---|---|---|
|||£0.00|
|||£1,827.50|
|||**-£176.57**|
|||**£1,650.93**|
||||
|||-£2.00|
|||£1,652.93|
|||£0.00|
|||**£1,650.93**|
## Assets & Liabilities:
In addition to the above cash & bank balances, the unit has equipment to the value of:
**£0.00**
Prepared by (signature): ________Jane Lindsay
Unit Leader
Date: ______26/09/25___________
**Trustees Annual Report For the year end 30/06/2025**
**Charity (Unit) Name:** 1st Newport & Wormit Rainbows
|**Charity Number**|SC052343||
|---|---|---|
|**District**|Fife||
|**Division**|INSERT DIVISION||
|**Charity Trustees**|Unit leader:|Sarah McCowan|
||Unit Leader:|Leah Narsapur|
||Unit Leader:|Jane Lindsay|
|**Charity Address**|Insert address|Newport Church Hall, Blyth Street|
||City / town|Newport on Tay|
||Postcode|DD6 8DB|
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.
Its trustees are the volunteer adult leaders trained and appointed as per the Girlguiding policies and procedures. Update training is available throughout the year.
The charity's aim is to deliver a programme of informal education in accordance with the ethos and principles of Girlguiding. During the above period the charity provided this programme to 15 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. _If the accounts for the year differ substantially from those of the previous year, add in a short explanation as to why (for example, a trip or large camp)._
During the year the trustees did not receive any remuneration.
Signed on behalf of the trustees by
Jane Lindsay Signature Name: Jane Lindsay
______ 26/09/2025 Date:
**Independent examiners report For the year ended Monday, 30 June 2025 For 1st Newport & Wormit Rainbows**
**Charity number SC052343**
## 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) Regulations
## Independent Examiners Statement
In the course of my examination, no matter has come to my attention
- 1 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 2006 Accounts Regulations, and
- to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations
have not been met, or
- 2 to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
12/10/2025
____________________________ ____________ Signature Mrs Cynthia Robb Date Name: Mrs Cynthia Robb Address: 59 Cupar Road, Newport On Tay, DD6 8DF