## **REGISTERED CHARITY NUMBER: 1042773**
## Report of the Trustees and
Unaudited Financial Statements for the Year Ended 31 December 2024
For
Girlguiding Worcestershire
## Girlguiding Worcestershire
Contents of the Financial Statements for the Year Ended 31 December 2024
||Page|
|---|---|
|Report of the Trustees|1 to 3|
|Independent Examiners Report|4|
|Statement of Financial Activities|5|
|Balance Sheet|6|
|Notes to the Financial Statements|7 to 11|
|Detailed Statement of Financial Activities||
Index
Girlguiding Worcestershire
## Report of the Trustees
## for the Year Ended 31 December 2024
Our numbers continue to increase with a total of 4027 young members and 853 volunteers recorded when annual subscriptions were taken in Feb 2025, which is approx. 14% increase from 2023. We have also been able to re-open a few units.
The new leaders training changed this year to being online, through our Learning Platform, plus unit visits. This meant a slightly different role for our volunteers that mentor these ladies. We had a thank you tea for all mentors that had supported them at Smite Farm, along side a training on the new scheme. We continue to attract new volunteers and the new way of training appears to be popular. We have approx. 60 mentors that we are extremely grateful to for encouraging our new volunteers.
This year we had a leaders' weekend at Manor House, Blackwell Adventure. This was a chance for adults to both socialise with new and old friends plus some adventurous activities, team work, various challenges and games plus a morning session of Tai Chi on the Sunday. We had good feedback from this weekend and will repeat next year.
Events took place for each section :-
In May the Brownies came along to our camp site at Blackmore for an event called "I'm a Brownie, get me out of here" Over 400 girls had an amazing day with lots of different activities including remote control animal races, trails in the woods, creepy insects crafts, bouncy castles and obstacle courses, drumming and making hammocks.
365 Rainbows came along to Rainbowfest in June - also at Blackmore. A great day with lots of activities including circus skills, crafts, games and scavenger hunt, dance workshop, inflatables, cricket, Storytime, singing and suction cup archery
We had 2 water/land activity days for the Guides and Rangers at Lakeside, Worcester in June and July. Water activities included canoeing, kayaking, stand up paddling and raft building. Land activities included bushcraft, climbing, leap of faith and nightline.
All of these events were a great success enabled by having amazing volunteers that both organise and bring their girls along.
We had 2 county international trips this year:- Bavaria and Mexico
The group that went to Bavaria stayed in a castle and explored the forests and culture of Bavaria in Summer 2024. They also met other Scouts and Guides, and experienced everything the region has to offer. From beavers to badges, castles to campfires, it was truly an international experience
Team Mexico immersed themselves into supporting a sea turtle sanctuary project, including caring for the turtles, cleaning and maintaining their environments, and learning all about the endangered species in El Tortugaria, Mexico. Over the course of their project they helped relocate 7,951 eggs over 82 nests. They enjoyed this trip so much that despite officially having the weekend off at the end, team members volunteered for extra shifts on night patrols, caring for the turtles, and burying the eggs plus helping release some of ‘their’ turtles back to the ocean. An amazing opportunity for all of them, both leaders and girls.
We are lucky to have 2 sources of income to support our camp site at Hanley Swan - The Friends of Blackmore raise money by putting on events, the 200 club and membership. This year they funded a new security gate to help keep everyone safe and to deter any intruders. Delia runs our Blackmore Shop, which enables groups staying there to buy souvenirs, along with some items of clothing that are available, and donates the profits to Blackmore. We are really grateful for these contributions, as it enables us to help look after both the residential buildings and camp site.
Trefoil Guilds within our county are very well attended and these ladies quite often help us at events and in units, as well as having their own programme. We always love to see them and appreciate the support that they give us.
As well as county events our volunteers provide a varied programme for all the girls including residential weekends away and camps. We really value all the volunteering hours that they put in to enable these to happen.
## Reserves policy
For this purpose, Reserves are defined as Free Reserves i.e. the liquid resources available to the Trustees to spend at their discretion to achieve the objectives of the organisation.
Free Reserves in Girlguiding Worcestershire are the Unrestricted Funds less the Tangible Fixed Assets.
Girlguiding Worcestershire retains adequate Free Reserves as working capital to meet its day to day needs and safeguard against unexpected deficits of income against expenditure. Reserves will be sufficient to cover such deficits and also allow enough headroom to deal with an uneven cash flow throughout the year. The minimum Free Reserves figure required is an amount equal to the organisation's annual expenditure and is reviewed annually in the light of changes to expenditure levels and the pattern of cash flows.
Any Free Reserves held by the organisation over and above that figure are at the disposal of the trustees to meet their longer term strategic objectives. To the extent that these involve capital projects the estimated amounts will be designated for those purposes in the financial statements.
## Future Plans
Our Finance Committee have met and prepared plans and the budget for 2025. The plan is presented to the trustees for approval. This process enables the county to make sure that its plan and subsequent actions and activities reflect the needs of the charity and the voice of its members.
We have over £110,000 in our accounts that has been ring fenced for a new shower and toilet block at our campsite, to replace the toilet block that it is there at the moment that is in bad repair. We will need to fundraise further to get the remainder to the amount needed to build this.
There are some drainage problems on the camp site and we are going to have to have a new soakaway built, in conjunction with the neighbouring caravan and camping sites, plus the County Council will be charging us 5.6% of the installation of a new pump which is part of our lease requirements.
In 2025 our section events are planned to be self-financing. In 2026 we are planning a county camp that all sections will be able to attend in some form - residential or visiting for the day. We hope to break even on this but there could be a small deficit.
Janet Long, County Commissioner
Page 1
## Girlguiding Worcestershire
## Report of the Trustees
for the Year Ended 31 December 2024
## **FINANCIAL REVIEW**
The Statement of Financial Activities for the year ended 31 December 2024 shows income for the year of £224,049 (2023: £168,160) and expenditure for the year of £218,632 (2023: £136,933). This gave a net surplus of income over expenditure of £5,417 (2023: £31,227).
The charity's total funds at the end of the year were £506,293 (2023: £500,877). This included unrestricted funds of £383,092 (2023: £382,236) and restricted funds of £123,201 (2023: £118,641)
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
The Charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity. The name of the Charity is Worcestershire Guide Association. It's working name is Girlguiding Worcestershire
The Charity is administered by the existing Trustees.
## **REFERENCE AND ADMINISTRATIVE DETAILS**
**Registered charity number:** 1042773
**Principal address**
Acre Lane Droitwich Spa Worcestershire WR9 9BE
## **Trustees**
Ms J Long Ms E J Anstey Ms A Broadhead Ms J Chester Ms M Hargreaves Mrs C Ready Ms J Capewell (resigned 1 July 2024) Ms S Smithson (resigned 1 January 2024) Mrs K Rice (resigned 5 July 2023) Ms T J Riley (resigned 22 December 2023) Mrs D Nash (resigned 12 November 2023) Ms G Bretherton (resigned 31 December 2024)
Mrs H Young (appointed 1 January 2025) Mrs L Hills (appointed 1 June 2024) Mrs C Howell (appointed 12 November 2023) Mrs L Roberts (appointed 25 October 2023) Mrs M Flynn (appointed 13 September 2023) Mrs A Williams (appointed 4 April 2023)
## **Independent Examiner**
Sally Bishop FCA Bishop’s Accountancy Limited Unit 3 Elgar Business Centre Moseley Road Hallow Worcestershire WR2 6NJ
Page 2
## Girlguiding Worcestershire
Report of the Trustees for the Year Ended 31 December 2024
## **PUBLIC BENEFIT STATEMENT**
When planning our activities for the year the Trustees have considered the Charity Commission’s general guidance on public benefit and, in particular, the guidance on charities for the advancement of community development.
## **STATEMENT OF TRUSTEES' RESPONSIBILITIES**
The Trustees are responsible for preparing the Trustees' Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (UK Generally Accepted Accounting Practice).
The law applicable to charities in England and Wales, the Charities Act 2011, Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure for that period. In preparing these financial statements the trustees are required to
- select suitable accounting policies and apply them consistently;
- observe the methods and principles in the Charity SORP 2019 (FRS 102)
- make judgements and estimates that are reasonable and prudent;
- state whether applicable accounting standards have been followed, subject to any material disclosures disclosed and explained in the financial statements;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity to enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safe guarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by order of the board of trustees on and signed on its behalf by:
Ms J Long - Trustee
Page 3
## **Independent Examiners Report to the Trustees of Girlguiding Worcestershire**
I report to the charity trustees on my examination of the accounts of Girlguiding Worcestershire (the trust) for the year ended 31 December 2024
## **Responsibilities and basis of report**
As the charity's trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (the Act).
I report in respect of my examination of the Trust's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Independent examiner's statement**
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
- 1 accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
- 2 the accounts do not accord with those records; or
- 3 the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Sally Bishop FCA
Bishop’s Accountancy Limited Unit 3 Elgar Business Centre Moseley Road Hallow Worcestershire WR2 6NJ
Page 4
## Girlguiding Worcestershire
## Statement of Financial Activities
## for the Year Ended 31 December 2024
|Unrestricted
Funds
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
57,385
Charitable activities
131,295
Other trading activities
2
19,229
Investment income
3
1,580
Total
209,489
EXPENDITURE ON
Raising funds
12,557
Charitable activities
141,498
Governance
54,577
Total
208,632
NET INCOME/(EXPENDITURE)
857
RECONCILIATION OF FUNDS
Transfer to restricted funds
-
Net movement in funds
857
Total funds brought forward
382,235
TOTAL FUNDS CARRIED FORWARD
383,092|Restricted Funds
£
-
-
4,560
-
4,560
-
-
-
-
4,560
-
4,560
118,641
123,201|31/12/2024
Total Funds
£
57,385
131,295
23,789
1,580
214,049
12,557
141,498
54,577
208,632
5,417
-
5,417
500,876
506,293|31/12/2023
Total
Funds
£
60,917
97,655
8,431
1,157|
|---|---|---|---|
||||168,160|
||||4,532
80,645
51,756|
||||136,933|
||||31,227
-|
||||31,227
469,650|
||||500,877|
Page 5
## Girlguiding Worcestershire
## Balance Sheet
## 31 December 2024
|Notes
FIXED ASSETS
Tangible Assets
6
Investments
7
CURRENT ASSETS
Stocks
8
Debtors
9
Cash at bank and in hand
CREDITORS
Amounts falling due within one year
10
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT
LIABILITIES
NET ASSETS
FUNDS
Unrestricted funds
11
Restricted funds
TOTAL FUNDS|Unrestricted
Funds
£
113,147
98
113,245
11,307
25,648
258,906
295,861
26,014 )
(
269,847
383,092
383,092|Restricted
Funds
£
-
123,201
123,201
123,201
123,201
123,201|31/12/2024
Total
Funds
£
113,147
98
113,245
11,307
25,648
382,107
419,062
26,014 )
(
393,048
506,293
506,293
383,092
123,201
506,293|31/12/2023
Total
Funds
£
116,230
98|
|---|---|---|---|---|
|||||116,328
14,056
27,318
377,162|
|||||418,536
33,987 )
(|
|||||384,549
500,877|
|||||500,877|
|||||382,236
118,641|
|||||500,877|
The financial statements were approved and authorised for issue by the Board on and signed on its behalf by:
Ms J Long - Trustee
Page 6
Girlguiding Worcestershire
Notes to the Financial Statements
for the Year Ended 31 December 2024
## 1 **ACCOUNTING POLICIES**
## **Basis of preparing the financial statements**
Girlguiding Worcester is a registered charity regulated by the Charity Commissioners for England and Wales.
The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS102), the Charities Act 2011 and UK Generally Accepted Accounting Practice.
The financial statements have been prepared to give a ‘true and fair’ view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a ‘true and fair view’. This departure has involved following the Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland issued in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.
The financial statements are prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements are presented in sterling which is the functional currency of the charity and rounded to the nearest £.
The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.
## **Income**
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
## **Expenditure**
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefit will be required in settlement and the amount of the obligation can be reliably measured. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of the resources.
## **Tangible fixed assets**
Depreciation is provided at the following annual rates in order to write off each asset over it's estimated useful life.
|County Meeting Room|-|2.5% on cost|
|---|---|---|
|Blackmore Lease|-|Straight line over 125 years|
|Blackmore Camp|-|10% on cost|
|Equipment|-|10% on cost|
|Office Equipment|-|33% on cost|
## **Stocks**
Stocks are valued at the lower of cost or net realisable value, after making due allowance for obsolete and slow moving items.
## **Taxation**
The charity is exempt from tax on its charitable activities.
## **Fund accounting**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
## **Hire purchase and leasing commitments**
Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.
## **Debtors and creditors receivable/payable within one year**
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price.
Page 7
## Girlguiding Worcestershire
Notes to the Financial Statements for the Year Ended 31 December 2024
## **2 OTHER TRADING ACTIVITIES**
|**OTHER TRADING ACTIVITIES**|||
|---|---|---|
|Fundraising events
Friends of Blackmore Income
Blackmore Shop Income
Shower Block
**INVESTMENT INCOME**
Deposit account interest|31/12/2024
£
14,177
1,978
7,634
-
23,789
31/12/2023
£
1,580|31/12/2023
£
159
3,198
5,074
-|
|||8,431|
|||31/12/2023
£
1,157|
## **3 INVESTMENT INCOME**
## **4 TRUSTEES AND STAFF REMUNERATION AND BENEFITS AND INDEPENDENT EXAMINERS FEE**
There were no trustees remuneration or other benefits for the year ended 31 December 2024 nor for the year ended 31 December 2023.
Trustees' expenses
There were no trustees expenses paid for the year ended 31 December 2024 nor for the year ended 31 December 2023.
The Charity had 3 employees (2023: 3). No employee received benefits exceeding £60,000
The Independent examiners fee is £780 (2023: £780)
## **5 COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
|INCOME AND ENDOWMENTS FROM
Donations and legacies
Charitable activities
Other trading activities
Investment income
Total
EXPENDITURE ON
Raising funds
Charitable activities
Governance
Total
NET INCOME/(EXPENDITURE)
RECONCILIATION OF FUNDS
Transfer to restricted funds
Net movement in funds
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD|Unrestricted
Funds
£
60,917
97,655
2,086
1,157
161,815
4,532
80,645
51,756
136,933
24,882
-
24,882
357,354
382,236|Restricted
Funds
£
-
-
6,345
-
6,345
-
-
-
-
6,345
-
6,345
112,296
118,641|Total
Funds
£
60,917
97,655
8,431
1,157|
|---|---|---|---|
||||168,160|
||||4,532
80,645
51,756|
||||136,933|
||||31,227
-
31,227
469,650|
||||500,877|
Page 8
Girlguiding Worcestershire
## Notes to the Financial Statements for the Year Ended 31 December 2024
## **6 TANGIBLE FIXED ASSETS**
|COST
At 1 January 2024
At 31 December 2024
DEPRECIATION
At 1 January 2024
Charge for the year
At 31 December 2024
NET BOOK VALUE
At 31 December 2024
At 31 December 2023
COST
At 1 January 2024
Additions in year
At 31 December 2024
DEPRECIATION
At 1 January 2024
Charge for the year
At 31 December 2024
NET BOOK VALUE
At 31 December 2024
At 31 December 2023|County
Meeting
Room
£
113,245
113,245
14,087
2,831
16,918
96,327
99,158
Equipment
£
3,537
-
3,537
2,257
160
2,417
1,120
1,280|Blackmore Lease
£
21,000
21,000
5,208
168
5,376
15,624
15,792
Office Equipment
£
12,290
114
12,404
12,290
38
12,328
76
-|Blackmore
Camp
£
121,273|
|---|---|---|---|
||||121,273|
||||121,273
-|
||||121,273|
||||-|
||||-|
||||Total
£
271,345
114|
||||271,459|
||||155,115
3,197|
||||158,312|
||||113,147|
||||116,230|
Page 9
## Girlguiding Worcestershire
## Notes to the Financial Statements for the Year Ended 31 December 2024
## 7 **FIXED ASSET INVESTMENTS**
|**FIXED ASSET INVESTMENTS**||
|---|---|
|MARKET VALUE
At 1 January 2024 and 31 December 2024
NET BOOK VALUE
At 31 December 2024
At 31 December 2023|Unlisted
Investments
£
98|
|||
||98|
|||
||98|
There were no investment assets outside the UK.
## 8 **STOCKS**
|**9**|31/12/2024
£
Blackmore Shop Stock
4,861
Badges - County Stock
6,446
Bags
-
11,307
**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
31/12/2024
£
Other debtors
25,648
25,648
Fair FX Credit Cards
13,719
Finland costs in advance
8,801
Mexico costs in advance
-
Germany costs in advance
-
Insurance
3,128
25,648|31/12/2023
£
6,033
7,918
105|
|---|---|---|
|||14,056|
|||31/12/2023
£
27,318|
|||27,318|
|||3,568
-
19,439
1,183
3,128|
|||27,318|
Page 10
Girlguiding Worcestershire
## Notes to the Financial Statements for the Year Ended 31 December 2024
|**10**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Taxation and social security
Other creditors
Finland Income in advance
Mexico income in advance
Germany income in advance
Other creditors
**11**
**MOVEMENT IN FUNDS**
At
1/01/2024
Unrestricted Funds
General fund
382,236
Restricted Funds
Restricted funds
118,641
TOTAL FUNDS
500,877
Net movement in funds included above are as follows:
Incoming
resources
Resources
expended
Unrestricted Funds
General fund
209,489
208,632 )
(
Restricted Funds
Restricted funds
4,560
-
TOTAL FUNDS
214,049
208,632 )
(|31/12/2024
£
888
25,126
26,014
23,493
-
-
1,633
25,126
Net
movement
857
4,560
5,417
Transfer to
Restricted
Funds
-
-
-|31/12/2023
£
905
33,082|
|---|---|---|
|||33,987|
|||-
19,695
11,754
1,633|
|||33,082|
|||At
31/12/2024
383,093
123,201|
|||506,294|
|||Movement
in funds
857
4,560|
|||5,417|
Restricted funds are a bequest from Lily Wilson in 2014 which is to be used for expenditure at Blackmore Camp amounting to £34,593 and funds raised for the new shower black amounting to £88,608.
## **12 RELATED PARTY TRANSACTIONS**
There were no related party transactions for the year ended 31 December 2024.
Page 11