## **REGISTERED CHARITY NUMBER: 1042773**
Report of the Trustees and
Unaudited Financial Statements for the Year Ended 31 December 2025
For
Girlguiding Worcestershire
## Girlguiding Worcestershire
Contents of the Financial Statements for the Year Ended 31 December 2025
||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
Girlguiding Worcestershire
for the Year Ended 31 December 2025
## Report of the Trustees
Our numbers remain steady with a total of 4009 young members and just over a 3% increase in volunteers recorded when annual subscriptions were taken in Feb 2025, rising from 853 to 880. We have also been able to re-open a few units this year.
The learning development programme is going well. We have had 16 newly qualified leaders over the year, with another 8 that volunteer in several areas and completed their leadership in another county. We have approx. 50 in training with 43 mentors, but could do with a few more mentors. We have been monitoring how quickly new volunteers are contacted and hopefully the timescale will be reduced to increase the amount of people that would like to join us.
Our leaders' weekend was held once again at Blackwell Adventure, after good feedback from 2024. We included some adventurous activities as well as balloon modelling, morris dancing, animal carving, plus a variety of activities to choose from that could be taken back to their units to try, There was a chance for like-minded volunteers to relax and socialise.
This year we had day events for both Rainbows - Hatton Farm Park, and Brownies - Blists Hill. All were well supported and we had great feedback from those that attended.
We had a sleepover for Guides, Rangers and young leaders at Drayton Manor Park over 2 weekends. There was a full day included on the rides in the theme park with dinner and a film in the evening before camping in the hotel hall. This was a popular event for all.
All of these events were a great success enabled by having amazing volunteers that both organise and bring their girls along.
We had one county international trip this year to Finland - 15 girls with 4 leaders flew to Helsinki, followed by a 4 hour train journey to get to their destination in the region of Punkaharju. The project involved elements of nature conservation and community action. They shared the site with a large group of young Russians and spent a couple of days visiting the local Scouts going out in boats, learning local skills and taking part in challenges.
Our awards event was held at Spring Grove House within the West Midlands Safari Park. This was a chance to recognise our volunteers for both long service and good service including some of our young members that had done something extra special or excellent and continuous good service. After the presentation of the awards an afternoon tea was served.
We have been supported by the Friends of Blackmore, that donated £3,000 to us to use on our camp site and buildings and the Blackmore shop donated £2,000. This helps us to maintain all our facilities to encourage pack holidays and camps during the year from both our county and further afield.
Once again the Trefoil Guild help us at both unit and county level wherever they can - they are a great asset to have in the county and we appreciate their help.
As well as county events our volunteers provide a varied programme for all the girls in their units as well as residential weekends away and camps. We really appreciate 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 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 2026. The plan is presented to the trustees for approval. 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.
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 £106,000 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. We are hoping that this can be built in 2026.
The drainage problems on the camp site have been dealt with including 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 an new pump and maintenance, including electricity, which is part of our lease requirements.
STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The charity is controlled by its governing document.
Janet Long, County Commissioner
Girlguiding Worcestershire
## Report of the Trustees
for the Year Ended 31 December 2025
## **FINANCIAL REVIEW**
The Statement of Financial Activities for the year ended 31 December 2025 shows income for the year of £198,024 (2024: £214,049) and expenditure for the year of £185,798 (2024: £208,632). This gave a net surplus of income over expenditure of £12,226 (2024: £5,417).
The charity's total funds at the end of the year were £518,519 (2024: £506,293). This included unrestricted funds of £412,393 (2024: £383,092) and restricted funds of £106126 (2024: £123,201)
## **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 (resigned 2026) Ms J Chester (resigned 31 July 2025) Ms M Hargreaves (resigned 31 December 2025) Mrs C Ready Mrs K Boyden (appointed 1 March 2026)
Mrs H Young (appointed 1 January 2025) Mrs L Hills Mrs C Howell Mrs L Roberts Mrs M Flynn Mrs A Williams Ms J Kirkham (appointed 1 August 2025)
## **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 2025
## **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 2025
## **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 2025
|Unrestricted
Funds
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
59 622
Charitable activities
129 440
Other trading activities
2
7 806
Investment income
3
1 156
Total
198 024
EXPENDITURE ON
Raising funds
4 386
Charitable activities
119 656
Governance
55 416
Total
179 458
NET INCOME/(EXPENDITURE)
18 566
RECONCILIATION OF FUNDS
Transfer to unrestricted funds
10 735
Net movement in funds
29 301
Total funds brought forward
383 092
TOTAL FUNDS CARRIED FORWARD
412 393|Restricted
Funds
£
-
-
-
-
-
6 340
-
-
6 340
6 340 )
(
10 735 )
(
17 075 )
(
123 201
106 126|31/12/2025
Total Funds
£
59 622
129 440
7 806
1 156
198 024
10 726
119 656
55 416
185 798
12 226
-
12 226
506 293
518 519|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|
Page 5
## Girlguiding Worcestershire
## Balance Sheet
## 31 December 2025
|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
£
109 950
98
110 048
13 095
63 942
258 324
335 361
33 016 )
(
302 345
412 393
412 393|Restricted
Funds
£
-
106 126
106 126
106 126
106 126
106 126|31/12/2025
Total Funds
£
109 950
98
110 048
13 095
63 942
364 450
441 487
33 016 )
(
408 471
518 519
518 519
412 393
106 126
518 519|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|
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 2025
- 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. Any losses arising from impairment are recognised in expenditure.
Page 7
## Girlguiding Worcestershire
Notes to the Financial Statements for the Year Ended 31 December 2025
## **2 OTHER TRADING ACTIVITIES**
|**OTHER TRADING ACTIVITIES**|||
|---|---|---|
|Fundraising events
Friends of Blackmore Income
Blackmore Shop Income
Shower Block
**INVESTMENT INCOME**
Deposit account interest|31/12/2025
£
899
3 158
3 748
-
7 805
31/12/2025
£
1 156|31/12/2024
£
14 177
1 978
7 634
-|
|||23 789|
|||31/12/2024
£
1 580|
## **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 2025 nor for the year ended 31 December 2024.
Trustees' expenses
There were no trustees expenses paid for the year ended 31 December 2025 nor for the year ended 31 December 2024.
The Charity had 3 employees (2024: 3). No employee received benefits exceeding £60,000
The Independent examiners fee is £780 (2024: £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
£
57 385
131 295
19 229
1 580
209 489
12 557
141 498
54 577
208 632
857
-
857
382 235
383 092|Restricted
Funds
£
-
-
4 560
-
4 560
-
-
-
-
4 560
-
4 560
118 641
123 201|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|
Page 8
Notes to the Financial Statements for the Year Ended 31 December 2025
## Girlguiding Worcestershire
## **6 TANGIBLE FIXED ASSETS**
|COST
At 1 January 2025
At 31 December 2025
DEPRECIATION
At 1 January 2025
Charge for the year
At 31 December 2025
NET BOOK VALUE
At 31 December 2025
At 31 December 2024
COST
At 1 January 2025
Additions in year
At 31 December 2025
DEPRECIATION
At 1 January 2025
Charge for the year
At 31 December 2025
NET BOOK VALUE
At 31 December 2025
At 31 December 2024|County
Meeting
Room
£
113 245
113 245
16 918
2 831
19 749
93 496
96 327
Equipment
£
3 537
-
3 537
2 417
160
2 577
960
1 120|Blackmore Lease
£
21 000
21 000
5 376
168
5 544
15 456
15 624
Office Equipment
£
12 404
12 404
12 328
38
12 366
38
76|Blackmore Camp
£
121 273|
|---|---|---|---|
||||121 273|
||||121 273
-|
||||121 273|
||||-|
||||-|
||||Total
£
271 459
-|
||||271 459|
||||158 312
3 197|
||||161 509|
||||109 950|
||||113 147|
Girlguiding Worcestershire
Notes to the Financial Statements for the Year Ended 31 December 2025
## 7 **FIXED ASSET INVESTMENTS**
|**FIXED ASSET INVESTMENTS**||
|---|---|
|MARKET VALUE
At 1 January 2025 and 31 December 2025
NET BOOK VALUE
At 31 December 2025
At 31 December 2024
There were no investment assets outside the UK.|Unlisted
Investments
£
98|
|||
||98|
|||
||98|
|||
## 8 **STOCKS**
|**9**|Blackmore Shop Stock
Badges - County Stock
Bags
**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Other debtors
Fair FX Credit Cards
Finland costs in advance
Rome to Home Cost in Advance
County Camp Glow Costs in Advance
Insurance|31/12/2025
£
4 284
8 811
-
13 095
31/12/2025
£
63 942
63 942
12 150
-
34 613
13 169
4 010
63 942|31/12/2024
£
4 861
6 446
-|
|---|---|---|---|
||||11 307|
||||31/12/2024
£
25 648|
||||25 648|
||||13 719
8 801
-
3 128|
||||25 648|
Page 10
Girlguiding Worcestershire
## Notes to the Financial Statements for the Year Ended 31 December 2025
## **10 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
|Taxation and social security
Other creditors
Finland Income in advance
Rome to Home Income in Advance
County Camp Glow Income in Advance
Other creditors
**11**
**MOVEMENT IN FUNDS**
Unrestricted Funds
General fund
Restricted Funds
Restricted funds
TOTAL FUNDS
Net movement in funds included above are as follows:
Incoming
resources
Unrestricted Funds
General fund
198 024
Restricted Funds
Restricted funds
-
TOTAL FUNDS
198 024|At
1/01/2025
383 092
123 201
506 294
Resources
expended
179 458 )
(
6 340 )
(
185 798 )
(|31/12/2025
£
802
32 214
33 016
-
14 494
15 303
2 417
32 214
Net
movement
29 301
17 075 )
(
12 226
Transfer to
Restricted
Funds
10 735
10 735 )
(
-|31/12/2024
£
888
25 126|
|---|---|---|---|
||||26 014|
||||23 493
-
-
1 633|
||||25 126|
||||At
31/12/2025
412 393
106 126|
||||518 519|
||||Movement in
funds
29 301
17 075 )
(|
||||12 226|
Restricted funds are to be used for expenditure on the new shower block. The amount of £106,126 is the amount held less costs incurred to date.
## **12 RELATED PARTY TRANSACTIONS**
There were no related party transactions for the year ended 31 December 2025.
Page 11