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 Tr￿S(ees. Report 2nd Financial Statements for the year ended 31 December 2025 Contents Page Trnstees, Annual Report Independeni Examiner's Report Receipts and Payments A￿OUnt Siatemelli of Assets and Liabilities Notes to the financial sthtements 8-12 Girlguiding Derbyshire Chesterfield and Nortb E&st Area T￿￿ees, At￿lla1 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 Tr￿llrer .4rea Treasurer Pat Presland Emma Green BaDkers N￿lonal 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 Ass￿1￿￿0￿ is a national chaTiiy Inco￿K)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 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 th￿lty 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 In￿t 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 In￿estmentS are stawi at historical COSL or. where donated, their value at the date the gift 'as made to the charity. T￿￿tees, 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 eX￿nSeS 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 (ch￿IEY 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 a￿et 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 - ches￿rrie1d 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 (Ch￿lty 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 L￿ership 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