independent examiners report Forthe yearended 30 June 2025 For 36th Kirkcaldy Guiides
Charitynumber
= CHARITY NUMBER (if applicable)
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 1] of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity 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 concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit
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:
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to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and
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. tOprepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations
ave not been met, or
- 9 to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Gers/ biw~HY steley ignature Date ame: & E LArla Kou ra ddress: /Oa KATHELINEep 7 SKe/Ke ey” Ki RKC ALLY
Trustees Annual Report
For year ended:
30th June 2025
Charity (Unit) Name: 36th Kirkcaldy Guides
Charity Number $CO52545 District Oswald
Division South Charity Trustees Unit leader: Marjory Aird Unit leader: Sharon Thomson unit leader: Jacqueline Savage Charity Address Insert address Birchfalls, The Feus City / town Freuchie, Cupar Postcode KY15 7HR
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 X 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
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Signature
Date:
Name:
Receipts and Payments Account
30th June 2025
For the Year ended
Unit name
36th Kirkcaldy Guides
Charity Number
$C052545
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|---|---|---|---|---|
|2025|2024|
|Receipts|
|Membership|Subscriptions|£1,720.00|£1,720.00|
|Donations|received|£0.00|£17.00|
|Unit|Fundraising|£24.25|£235.00|
|3rd|Party|Fundraising|£0.00|£0.00|
|Bank|Interest|£35.58|£23.60|
|Gift|Aid|£490.98|£0.00|
|Trips|£42.00|£103.00|
|Grants|received|£0.00|£250.00|
|Residential|events|£580.00|£525.00|
|Miscellaneous|Income|£0.00|£0.00|
|Total|Receipts|£2,892.81|£2,873.60|
|Payments|
|Fundraising|expenses|
|Unit|fundraising|£0.00|£0.00|
|3rd|Party|Fundraising/Donation|
|Payments|for|charitable|activities|
|Subscriptions|£1,100.00|£918.00|
|Meeting|expenses|£229.82|£55.89|
|Property costs/rent|£0.00|£0.00|
|Trips|£280.00|£193.30|
|Residential|events|£543.81|£414.25|
|Admin/Postage & Stationery|£39.10|£36.00|
|Training|£0.00|£0.00|
|Badges & Resources|£248.73|£169.10|
|Miscellaneous|Expenditure|£49.42|£0.00|
|Total Payments|£2,490.88|£1,786.54|
|Surplus/ (Deficit)|for year|£401.93|£1,087.06|
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Statement of balances
For the year ended 30th June 2025 Unit name 36th Kirkcaldy Guides
Charity Number $CO052545
| 2025 | 2024 | |
|---|---|---|
| Opening Balances | ||
| Cash | £0.00 | £0.00 |
| Bank | £1,480.81 | £393.75 |
| Surplus/ (Deficit) foryear | £401.93 | £1,087.06 |
| Total | £1,882.74 | £1,480.81 |
Closing Balances
| Closing BalancesBalances | ||
|---|---|---|
| Cash | £0.00 | £0.00 |
| Bank | £3,2/3.62 | £1,526.39 |
| less outstanding cheques | £1,390.88 | £45.58 |
| Total | £1,882.74 | £1,480.81 |
Assets & Liabilities:
In addition to the above cash & bank balances, the unit has equipment to the value of:
Prepared by (signature): _}—\ (STUnit Leader
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Date: 2B PS