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2025-06-30-accounts

Trustees Annual Report

For the year end

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30/06/2025
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Charity (Unit) Name: 2nd Inverbervie Rainbows

Charity Number SCO52852

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District Coastal South
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Charity Trustees Unit leader: Maureen Davies unit / assistant leader: Emma Gilmour Charity Address 11 Queen Johanna Drive Inverbervie Montrose DDI0 OPD

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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—Mautafn/ lh fl= A0 /IY: KeIKE/
Signature Date:
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Name: MAudeen OAVIES

independent examiners report

For the year ended 30 June 2025 For 2nd Inverbervie Rainbows

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 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

have not been met, or

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9 to which, in my opinion, attenti e@ drawn in order to enable a Proper understaneing of the
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Signature Ab lle lle Datetife2[2026
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Signature Ab lle lle
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Name: YANEP Hoey

Address: ?- wWwOoedcLoT GA QDdEDIS SIDNE HAVaw AE37 224

Receipts and Payments Account

For the Year ended

Unit name

Charity Number

30 June 2025

2nd inverbervie Rainbows

$C052852

2024/2025 2023/2024

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|||||| |---|---|---|---|---| |Receipts| |Membership|Subscriptions|£1,418.00|£1,269.00| |Donations|received|£0.00|£0.00| |Unit|Fundraising|£0.00|£0.00| |3rd|Party|Fundraising|£0.00|£0.00| |Bank|Interest|£0.00|£0.00| |Gift|Aid|£0.00|£0.00| |Trips|£20.00| |Grants|received|£0.00|£0.00| |Residential|events|£0.00|£0.00| |Miscellaneous|Income|£75.00|£54.00| |Total|Receipts|£1,513.00|£1,323.00| |Payments| |Fundraising|expenses| |Unit|fundraising|£0.00|£0.00| |3rd|Party|Fundraising/Donation| |Payments|for|charitable|activities| |Subscriptions|£693.50|£463.00| |Meeting|expenses|£0.00| |Property|costs/rent|£344.75|£153.00| |Trips|£528.00|£0.00| |Residential|events|£0.00| |Admin/Postage|&|Stationery|£0.00|£0.00| |Training|£0.00|£0.00| |Badges &|Resources|£0.00|£218.13| |Miscellaneous|Expenditure|£0.00|£0.00| |Total Payments|£1,566.25|£834.13| |Surplus/ (Deficit)|for year|-£53.25|£488.87|

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nae
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Statement of balances

Asat 30 June 2025 Unit name 2nd Inverbervie Rainbows

Charity Number:

$C052852

2024/2025

2023/24

Opening Balances

Cash £0.00 £0.00
Bank £2,034.37 £1,546.00
Surplus/(Deficit) foryear -£53.25 £488.87
Total £1,981.12 £2,034.87

Closing Balances

Cash £0.00 £0.00
Bank £1,981.12 £2,034.37
less outstanding cheques £0.00 £0.00
Total £1,981.12 £2,034.37

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fu 2s
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Assets & Liabilities:

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

Prepared by (signature): Moulder

__. Unit Leader