Girl uidin Derb shire Chesterfield and North East Area Trnstees, Annual Re ort aDd Financial Statements for the "ear ended 31 December 2025
Charity registration Dumber: 1158911 Gfirlguiding Derbyshire Chesterfidd and North East Area TrS(ees. Report 2nd Financial Statements for the year ended 31 December 2025
Contents Page Trnstees, Annual Report Independeni Examiner's Report Receipts and Payments AOUnt Siatemelli of Assets and Liabilities Notes to the financial sthtements 8-12
Girlguiding Derbyshire Chesterfield and Nortb E&st Area Tees, Atlla1 Report for the vear eDded 31 December 2025 The rrustees present their repon together wtth the financial statetnents of the charity and the independent examiner's report for the year ended 31 December 2025. REFERENCE & ADMINISTRATIVE I,FoRmATIoN Charity Narne Girlguiding Derbyshire Chesterfield and North Easi Area Charity Nurnber 1158911 Charity Office Guide Hall Headquarters Cross StreeL Chesterfield S40 4SR Trn5tees Carole Angela Nighiingale Area Commissioner Gillian Ball Claire McKinley Mary Kellary Sarah Fry Hilary Ellis Melissa Grafton Louise Hayden Julie Lodge Amy Millward Ellen Roper Rebecca Richards (from 13 July 2025) (from 13 July 2025) HQ Trllrer .4rea Treasurer Pat Presland Emma Green BaDkers Nlonal Westminstrr Bank PIC 5 Matket Place Chesterfield S40 ITJ Lloyds Bank plc 30 Rose Hill Cbesterfield S40 ILR tDdepÈndent Exan)iner Peter Winler MA FCCA FCIE Chartered Certified Accountant 20 Hallam GrJmge Road Sheffield S10 4BJ Page I
Girlguiding Derbyshire Chesterfield and North East Area Trustees. Annual Report for the year ended 31 December 2025 Cootinued STRUCTURE, GOVERNANCE & MANAGEMENr Governing Document The charity was registered with the Charity Commission on 20 October 2014. The charity is a branch of the Guide Association (charity number 306016) and is governed by the Rules of the Guide Association. The Guide Ass10 is a national chaTiiy IncoK)rated by Royal Charter grdnted on 14 De£ember 1922. Charitable operations Girlguiding - Derbyshire Chesierfield Area was registered (o combine the operations of two organisations.. {1) Girlguiding - Derbyshire Chesterfield Area (ill Guide Association - Chesterfield Headquarters (Chariry No. l(N942). Girlguiding - Derbyshire Chesterficld look over aIl activities of these organisations on l January 2015 and all assets were msferred on that datr. The cEwity had no activities prior to l January 2015. Guide Association- Chesterfield Headquarters was removed from the chariry register on 9 July 2015 During 2024, the Charity changed its name to Girlguiding- Derbyshire Chesierfield and North East Area. Trustee Recruitment 2nd AppointmeDt The trus(ees named on pa<Fe I hai'e served during the period l January 2025 10 the date of approval of thi5 report, unless OthernlSe stated. New trustees are apw)inied the Annual General Meeting in accordance with the constitution of the charity. Trustee Indurtion and Training New truqtees undergo orientaiion io brief them on their legal obligations under charity law. New trustees a fully briefed as to their responsibilities for the decision making prrtess. the aims and objectives aDd recent financial perfonnance of the charity. Organisational Structure The Charity has a trK)ard of trustees who rneet regularly and responsible for the strdtegic direction gnd policy of the Charity. The trustees are also responsible for the managemeni and operational activities of the harily. Risk management The trustees have assessed the major risks to which the chariiy is exposed in panicular those related to the operations and finance of the charity, and aTe satisfied thai systems are in place 10 tnilluaie exposure to major risks. Where appropriate, additional systeTns or prwedures hai'e been esthblished 10 miu<Taie the risks faced by the ChIty. Risks a minimised by the implementallon of procedures for autb0ri5ation of aIl transactions and to ensure consistent delivery for aIl operational aspects of the charity. These prwedures are periodically reNryewed to ensure that they still meet the needs of the ctwity. Page 2
Girlguiding Derbyshire Chesterfield and North East Area Tntstees. AnnuaI Report for the year ended 31 December 2025 . continued OBJECTIVES AND ACTIvrrILs Aims and Objectives Guiding in the United Kingdom has the following specific principle5.' - Commilment to the ideals emb(xlied in a Promise and Iaw; - Membership that is open lo aIl girls and women irrespectiN'e of faith, race. culture, nauonality or any other circumstances, provided they are able io undeT5tand amd willing to make the Promise; - Membership which is voluntary: - A particular method of w'orking" - Independence from any political organiwion; - Membership which is self-governing. with freedom to forniulaie its policy and pul it into practice. The charity aims to educate girls and young women and to help them develop emotionally, men(ally, physically and spiritually so the) can make a positive coDtribution to their community and the wider world. Activities The charity has a progralljme of activiiies offered to all Tts voluntary members incoq)orating the five key features thai provide the basis of effective guiding, those being: Working logether in SEnall groups (li) Decision making as individuals and groups {iii) A giTI led balanced and varied programme (iv) Care for the individual member artd their fulfilment {v) A shared comD]ltllnt to a common standard Statement of Public Benefit The charity is a branch of Girluuiding. which with its branches fortns the Uniied Kingdom's IgeSt voluntary organisation for girls and youn¢F women. A report on Girlguidinu s public benefIt activities during 2025 can be found in its latest Annual Report (published on its website at WWW.Irirlguiding.org.uk). The Tru5tee5 confIrm that the). have teferred to the guidance Coll1ned in the Charity Commission's general guidance on public benefit when reviewing the Charity's aiIn5 and objectives and in planning future activities. In parttcular the trustees consider how planned activities will contribuie io the aims and objecuves they have set. The (rnstees confinn that they have complied with their duties under section 17 of the Charities Act 2011. ACHIEVEMENTS AND PERFORNL IANCE The chariiy continues 10 raise sufficient filnds to meet all its liabilities as the). fall due despite the econoTnic climate. The charity had a cash balance on current 2nd deposii account of £98.726 ai 31 December 2025. This level of short tetm liquidity is considered sufficient to meet any necessary unexpected major building repairs to its propertv. FINANCIAL RF.VIEW The C.harily's income and expenditure durino the vear is set out in the Receipts and Pairynents Account on page 6. The chatity incurred a surplus of £18.08712024.. Deficii £3.3081 for the year under review. Page 3
APPROVAL
Git*uiding Derb)shire Che5terfJeld and North East Area I]xlependent Examiner's report to the tnLStees of GIriding Derbyshire Chesterfield and 40rth East Area Respective responsibilities of trustees and examiner I report to the trustees on my examination of the financial statements of the above charity ("the Trusc") for the year ended 31 December 2025. which are set out on pages 6 to 12. Responsibilities and ba5i5 of rert. As the charity's trustees, you reswTrnsible for the preparation of the accounts in accordance with the requiFetnents of the Charities Aci 2011 ("the Act.). Having satisfied myself that the accounts of the Tru.st are not required to be audited under Section 144 of Part 8 of the 2011 Act and are eligible for independent examination. I report in respect of my examination of the Trust's accounts carried out under section 145 of the 2011 Act and in carrying out my examination. I have followed all the applicable Directions given by the Charity Commission under section 145(5)Ib) of the ACL Independent exarniner's statement I have completed my examination. I confirni that no material rnattS have come to my attention in connection with the examination which gives rne cause to IKlieve thai in. ally Material respect: - the accounting records were not kept in accordance with section 130 of the Charities Act. or - the accounts did not accord with the accounting records: or the accounts did not comply with ihe applicable requirements concerning the fomi and content of accounts sei out in the Charities (Accounts and Repo) Regula(ions ?IX)8 other than any requirement thac the accounts give a true and fair, view whÉch is not a matter considered as part of an independent examination. have no concerns and have come across Do 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 accoLmts to be reached. Peter Winter MA FCCA FCIE Chartered Certified Accountant 20 Hallam Grange Road Fulwood Sheffield S104BJ Date.. 3 March 2026 Page 5
RecEipts and Pa!IneDts Aeeount for the lear ended 31 December 2025 Unrestricted Restricted Fun(Ls FuDds 2025 Totsl 2024 Totsl Receipts Lectinos and hall hire Census Donaiions Old NE Area Account- Trdnsfer The Deep and Badges Leaacy.. Estate of Joan Ga5h Guide & ranger aftern(xin Events Area Day 202) Bank interest Income bonds Dividends COIF 11.978 152 1.050 11,978 152 1.050 11,725 97 10,098 2,898 636 20.(MXI 20,(KK) 2.197 893 332 2.197 893 332 I,oso 377 58 Total Reeeipts 36.662 36.662 27,133 Payments Reni, rales and wasie disposal Insurance Light and heat CleaninLT services Repairs and renewals Printing, postaoe and stationery t£adership packs. training and travel Independent examiner Telephone Area day and census fees Events (incl. refund Area Day 2025 £2,197) 95th HQ Celebraiion Badges (2023 The Deep and badges) Excess back to di5trict5 YL Qualificationslawardslptesentations Guide shops Donations for enhancement of Girlguidin- Bank charges International <prants 2.059 2,457 2,536 5,524 1,072 138 2.059 2,457 2,536 5,524 1.072 138 2,145 2.447 5.144 10,362 54 14 475 65 474 295 475 63 364 2,241 50 475 63 364 2,241 50 817 6,018 68 188 97 79 15 97 79 1.015 400 Total Payments 17,575 18.575 30.441 Surplu51(Deficit) for the year Cash funds at l January 2025 19.087 83,69? {i.(KK)) 7.608 18.087 (3.308) 94.608 Cash funds at 31 December 2025 102,779 6,608 109J87 91JOO The llotes OD pages 8 to 12 forni an integral part of these fi)wtci8] stateeuts. Page 6
Statanent of .4ssets and Liabilities &$ at 31 December ?Oa? 2025 2024 Notes Current accounLS Reser¥'e account Cash in hand 16.640 92,747 14,447 76,853 l(N).387 91.300 Investments 11.230 11.230 Assets retsined for the Charity's own use Property 400,000 520,617 502,530 Liabilities Accrnal.8 - Independent Examinevs fee (475) (475) 520.142 502.055 These accounts were approved by the tsvstees on 3 March 2026 and signed on their behalf by: Carole Angela Nightingale Area Commissioner Pat Presland HQ Treasurer The notes on pages 8 to 12 forni an integral part of these fancISI statements. Page 7
fer the year eDded 31 December 202> 1.1 Blsis of accountin These receipts and pa}rynents account5 have prepared on the basis of hisiorica] cost in accordance ryth.. - al The Charities Aci 2011. bl Accounting standards generally do not apply to Receipts and Payments accounrs. The accounts follow the recommended guidance issued by the Charity Comrnission in its booklei CCI6'. Receipts and Payments accounts. Accounting policies The principal ac¢ounling policie% have been applied eoDsistendy throughout the pcri(xJ under review. The accounts include the results of ati the charithble operaiions, which are conunuing and described in the Trustees, Report. 2.1. Forni of Financial Statements Balances are split between unrestricted. designaied and restricted funds held by the chasity. a) Unrestricted genera]. funds These are funds of the charity that are not subject io any restrictions regarding their use and are available for application of uenerdl PUTtKises of the chariry. Donations received by the thlty are treated as unrestricted unless specificall). earnwked for a particular restricted fund. b) Designated funds These are unrestsicted funds which are designated for a particular purpose by the trustees. c) Restricted funds These funds subjeci io specific conditiOD5 imposed by the donor or by the specific ternis of a Int deed or other measu. 2.2. Income a) Income is recognised and included in the fmancial statements when received. b) Where incotne has related expenditu the incon)ing resources and related expenditure are reported gross. c) Donated services and assets are noi included in the Re£eipts and Payments Account. Gifted assets are, however included in the Sratrvneni of Assets and Liabilitie5. Page 8
Girlguiding Derbyshire Chesterfield and North East Are Notes to the accounts for the year ended 31 December 2025 23. Expendithre a) Expenditure is recognised and included in the financial statements when paid. b) Governance costs include the costs of preparation and examination of the statutory accounts, the cost of trustee meetings and the cosi of any leua] advice to trustees on goverllance and constitutional matters. 2.4. Taxation The charity is not liable to income or capital .¢Trains fax on it5 charitable activities. Value added is not recoverable by the chariry and as such is included in the expense to ivhich it relates. 23. Research and development Research expendiiure is WTilten off to the profit and loss account in the year in which it is incurred. 2.6. tnvestments Curreni asset InestmentS are stawi at historical COSL or. where donated, their value at the date the gift 'as made to the charity. Ttees, remuneration and related party Iran5actions a) No remunerdtion was paid to any trustee lor acting as a trustee or for any other purpose. b) Postages and other minor administrative eXnSeS were reinlbursed to lrnstees. Such minor expenses are not reqllired to be disclosed in the accounts. ¢1 No trustee or other person conDe£ted io the charity had any personal interest in any contract or transaction entered inio by the cEwiry during the year. (d) Pat Pre51and, Gillian Ball and Carole Nightingale are also trustees of the Enid Hoivson Memorial Trnsi. DuriTtg the year, the charit). received £1,230 from this Trnst loward.s the upkeep and maintenance of the Guide Hall. Cros5 StreeL Chesterfield. The income from this Ttust 15 in accordance with the requiremen(s of the Enid Howson Memorial Trust Declaration (Note 6). Page 9
Girlguiding Derbyshire Cheslerfield and North E&st Area Notes to the accounts for the year ended 31 December 2025 Repairs and Renew815 UDrestricted Restricted 2025 Flln(Ls FuDds Total 2024 Total ire extinguisher and alann rnaintenance Firedoors Decoration of HQ hall and stage area Heating system repairs Folding tables and stacking chairs Installation of replacemenr lights Valliant ecotee boiler seThice PAT tesiing Emergency lighting Misc building maintenance and plumbing 394 394 240 3,2 3,185 1,690 1,128 475 475 432 20 23 20 23 685 1.072 1.072 10,362 Fund transfer The charity was fonned and registered on ?0 Oc1ober 2014 with assets of £Nil. On l January 2015. the former organisations, Guide Association - Chesterfield Headquarters (chIEY No.1004942) and Girlguiding - Dertgyshire Chesierfield Are4 ceased operating and all assets and funds were transferred on that date. Page 10
Girlguiding Derbyshire Chesterfield 2nd North East Area Notes to the aeeounts ror the year ended 31 December 2025 Current aet Énvestments The investments relating to the Enid Howson Memorial Tmst held in trust by The Guide Association Trusi Corporation. In accordance with the requiremen of the Enid Howson Memorial Tw8t Declardtion of Trnst dated I l January. 1955 as amended on 28 June 1990, the income from these inveslment5 is used for the upkeep. Tepair amd mainienance of the building known as the Guide Hall. Cros5 Street, Chesierfield, which is the Chesterfield Guide Headquarters. The investments held in the NS & l accounts relate to amounts gifted to the fornier charity, Guide Association - chesrrie1d Headquarters. Investments are included in the Statemeni of Assets and Liabilities ai their value on the date they were gifted to the charity. COIF.. Enid Howson Memoria] TTUSt (Chlty No. 1015253) NS & I - Jncome Bond: BF630700 NS & I- Income Bond: AT3011 1,230 11,230 The market Tralue of the COIF ChaTities Jni'estment Fund - tncome Units is . At 31 December 2025 £2.037 (105.4) Income units @ £19.3219) At 31 December 2024 £2.139 (105.45 income units @ £20.2933 Property This property relates to gifted premises known as the Chesletheld Guide Hall Headquarters situated at Cross Street, Chesterfield. Derbyshire S40 4SR. It is held in trust by The Guide Association Trust Corporauon on behalf of the charity. The trustees of Girlguiding - Derbyshire Chesterfield and North East Area confirm that they have fornial respon5ibiliiy for the maintenance and repair of this property and have jurisdiction over its use. In accordance with the Charity Conm)ission's completion notes for Receipts and Payments Accounts, this property is included in the Statement of Assets and Liabilities at its current insurnice value. Pagell
Girlguiding Derbyshire Chesterfield and North Fast Area The following page5 do Dot fom part of the slatutory accounts.
Girlguiding Derbyshire Chesterfjeld gnd North East Area Detalled Receipts and Payments Account for the year ended 31 Deeember 2025 Management Activities Total Receipts Lettings and hall hire Census Donations Events Area Day 2025 Legacy: Estate of Joan Gash Bank Infrrest Income bonds Dividends 11.978 11.978 152 1,050 2,197 20.000 893 332 60 152 1.050 2,197 20.(XX) 893 332 Totsl receipts 33,263 3,399 36,662 Payments Rent. raies and waste di.stK)sal Insurance Light and heal Cleaning services Repairs and renewals Printing. postage and ststionery Lership packs. training aJ)d travel Independent examiner Telephone Area Day and census fees Events Area Day 2025 Refunds Event5 95th HQ Celebrauon YL Qualificationslaw3rds and pre5eniaiions Guide shops Donations for enhancement of girlguiding International gran 1.997 2,457 2,)36 5.524 1,072 20 62 2,059 2,457 2,536 5,524 K,072 138 475 63 52 475 63 364 2.197 312 2,197 50 50 97 79 1,015 400 79 1.015 Total payments Excess of receipts I Ipa)rynents) for the year Transfers Cash funds at l January 2025 14,253 4,322 18.575 19,010 (923) 18,087 79,716 11,58A 91JOO Cash funds at 31 December 202) 98,726 10,661 109,387 Page 14
Notes to the accoonts for the Fear ended 31 December 202? Restricted Funds l Jan 202) 31 Dec 2025 Bfwd Income Expenditure Cfwd Fund for enhancement of Girl.(Fuidin: for girls and leaders. 7,608 6,608 Balanee 7.608 6.608 The testricted fund at l 8t Janu30' ?025 relates to a donation received of £IO,(KK> less expenditure incurred in connection with Celebra(e 2020 (at the Birniingham NEC) and both the 2021 and 2022 Area Da),5. Expenditure during 2025 relates to the following donations: 1st Loundsley Green Rangers £700. Central District Magical Midlands £ItM) and Ashgate Districi Magical Midlands £200. Page 12