Carse of Gowrie District
5th Carse of Gowrie Brownies
Charity Number (if registered): SC053069
Annual Report and Financial Statements for the year ended 31st March 2026
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Trustees Annual Report 5th Carse of Gowrie Brownies for the year ended 31st March 2026
Name of Unit Charity Number (if applicable)
Trustees at year end
Trustees resigned during year
Address for correspondence
5th Carse of Gowrie Brownies
Susan Forbes Leader Molly Irvine Leader Hannah Cowieson Leader Caitlyn Percy Leader 73 Main Street Longforgan Dundee DD2 5EW
During the above period the unit provided the programme to girls numbering: 16
The above unit is an unincorporated association. It has no written constitution, but operates in accordance with the Guiding Manual published by Girlguiding UK, the operating name of the Guide Association. The Guide Association is incorporated under a Royal Charter which gives power to form units across the United Kingdom.
The trustees are volunteer adult leaders appointed as Leaders in terms of the said Guiding Manual and in accordance with the Royal Charter.
Our aim is to help girls and young women develop their potential to be leaders and effective citizens by delivering a programme of informal education in accordance with the ethos and principles of Girlguiding UK.
The main income is subscription income. The unit aims to hold sufficient cash funds to meet all expenditure due and anticipated during a 3 month period.
No remuneration was paid to Trustees during the year. Legitimate expenses reimbursed to Trustees during the year for expenses incurred in fulfilling their trustee duties 0 paid to individual trustees numbering 0
Further information (if applicable) Services or facilities donated to the unit
Explanation of any operating deficit
All funds held by the charity are unrestricted in nature.
Declaration
The trustees declare that they have approved the trustees' report above Signed on behalf of the trustees
Signed M Irvine Name MOLLY IRVINE Date 06/04/2026
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Statement of Receipts and Payments
for the year ended 31st March 2026
5th Carse of Gowrie Brownies
Total Funds Previous Year
Receipts
Subscriptions (inc census) 1,702.00 1,920.00
Gift Aid 1,447.49
Camps / Holidays 0.00
Outings 23.00 186.00
Activities 0.00
Donations 0.00
Grants (inc rent/hall grant) 0.00
Fundraising 108.90 1,019.36
Bank interest 0.00
Other receipts 1,541.52 822.98
Total receipts 4,822.91 3,948.34
Payments
Subscriptions (census) 990.00 888.00
Camps / Holidays 0.00
Outings 43.65 262.14
Hut / Hall Rents Paid 0.00
Books, badges & materials (inc activity costs) 371.42 386.17
Donations 0.00
Other payments 1,115.57 790.00
Total payments 2,520.64 2,326.31
Surplus/(deficit) for the year 2,302.27 1,622.03
Statement of balances
Opening Balances
Cash 705.61 671.59
Bank 2,258.01 670.00
Other 0.00
Total funds brought forward 2,963.62 1,341.59
Closing Balances
Cash 0.00 705.61
Bank 5,265.89 2,258.01
Other 0.00
Closing funds 5,265.89 2,963.62
Movement in balances 2,302.27 1,622.03
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In addition to the above balances the unit has other assets (£100+) at a valuation of: £0
Liabilites at the year end (if appropriate) comprised the following: £0
| Prepared by: Signature M Irvine |
Approved Signature |
Approved Signature |
by Trustee (leader): M Irvine |
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| Name MOLLY IRVINE | Name | MOLLY IRVINE | |
| Date 06/04/2026 | Date | 06/04/2026 |
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| Independent examiner’s report on the accounts | Independent examiner’s report on the accounts |
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| Report to the trustees/members of Registered charity number Set out on pages On the accounts of the charity for the period |
Day Month Year Day Month Year 1 4 2025 to 31 3 2026 5th Carse of Gowrie Brownies Period start date Period end date 2-3 |
| Respective responsibilities of trustees and examiner Basis of independent examiner’s statement Signed: Name: Address: Relevant professional qualification(s) or body (if any): Independent examiner’s statement |
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) (d) 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. 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 and, consequently, I do not express an audit opinion on the accounts. |
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In the course of my examination, no matter has come to my attention [other than that disclosed on the back of this page*] |
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| 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 |
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| • to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations |
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| have not been met, or | |
| Kyle Gordon CA Date: 31/05/2026 2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. |
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| Kyle Gordon Chartered Accountant (Institute of Chartered Accountants of Scotland) 44A Mid Stocket Road Aberdeen AB15 5JD |
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