Charlty Reglstration No. 1176366
GIRLGUIDING ESSEX WEST
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
RickardLuckin

GIRLGUIDING ESSEX WEST
LEGAL AND ADMINISTRATIVE INFORMATION
Trusieos
S Imseman
B Gafrtham
V Murphy
C Dunnill-Go$lirg
G Bray
S CopBey
C Birbeck
K Ridgeon
R Jeffery
L Kennard
K Messer
Ch•rlty numb•r
1178385
Prln¢lp•l addrnss
SLMle T4 Bates Busin88 Centre
Churth Road
Harold Wood
Romlord
Essex
RM3
Indopgnd•nt •xomln•r
Carol1￿ Peters
Rickard Luthn Lii¥le(I
1st Floor
County House
100 New LorKJon Road
Chelmsford
Essex
CM2 ORG

GIRLGUIDING ESSEX WEST
CONTENTS
P800
TfU$tees report
St*ernent of trusiees resportsibilitle5
Independenl exanlne¢8
Statement offinantral actlwJes
Balance 3hee¢
10
Notes to th¢ ffinarthl statements

GIRLGUIDING ESSEX WEST
TRUSTEES REPORT
FOR THE YEAR ENDED 31 MARCH 2024
The trustee$ present their re￿rt aThJ a¢¢OLmis for the year ended 31 M*¢h 21Y24.
The financial Stale￿￿￿ts have been prepared in accordance with the accounting policies set out In note 1 to Ihe
financial slalement$ aThJ comply wlh the charity's govemirg document, the Charities Ad 2017 8nd'AccountiThJ and
Reporting by Charities.. Slalemenl of RecOmTh￿nded Pra(*'rx ap￿ICable to charitie3 prepariNJ their accounts in
accordance wlh the Financial Reporting Slandard applicable in UK and Rep[￿lIe ol Ireland {FRS
1021. leffecbve 1 January 20191 as uFxJaled lor bulletin l and 2.
Objèctlves and •¢tIvIt￿5
Glrlguitjing Essex West comprises ten Guiding Th.￿S1on5. It is one of iwelve Guidlng Counties in the GirtgLtrlding
Anglia Reglon.
Glrfouiding Anglia is one of the nlne Countiies Regions of Girfgu*JirwJ Ilhe operabng name of The Guide
Associationl, whlch Is the leading chartty for girfs ar*J yourvJ vKJmen."
Glrlguldlng'• Pl•n lor 2022.25
Our pl•n
An equal world where girls can make a posltive drfferenee. be happy. safe and fulfil Iheir polen101. This Is what our
member5 and suppmers lold us GwlgLMdity would need to do lo be our best tor girfs and young women In that
world.
Our Commlthignt
By 2025. we will empower more glrts to find tP*ir voice and be Iheir best th1o￿h highquallly. girf-kd programmes
delivered by inspiralional Leaders.
Our Vlslon
An equal world vAle￿ all gifls can make a posilive difference. be happy, saftt and fulfil their polents'al.
Our Mlsslon
Through lun. Irlenclshlp, challenge 8nd adventure we empo￿[ gir15 to find Iheir voice. Inspirirfj them lo di$¢over the
best In Ihemselvés and to make a posilive drflerence in Iheir communty.
Our Valuos
We are caring. ch8lleNJiThJ, empowIr￿. hjn. Nidusive an(t insw'ring.
GlrlguldlThJ Essex Wesl, 88 Part of GirtguKJing Arylia Region. is responsth lor enebllng and encouraglng the
fulfillment of the abo¥0 slalements throughout the County and rts t￿ DIwshy￿."
Essex West $lretehes from the Th8rT*s bn the to ihe Cambrfdge border in north and Is home lo about
5000 members aged 4 +up lo tr* Trefoil Guild.
Youlh Membership is open lo any girl Or youNJ 1￿Man from their 41h birthday orewards. Adult membership 1$ open
lo application from women, and men in certain roles. over 18 years ol age regardless of fai¢h, r8ce, wlture,
nationalty or any other oroimStan￿.

GIRLGUIDING ESSEX WEST
TRUSTEES REPORT {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Glrlguldlng is Unlqug:
Wg off•r a salè, w•lcoming girl-onty spacg lor gTrrls and young w)men to lry new things, help other people and
discover their passions 8nd talents. Al while having lun vnth a group of ready-made Irsendsl
We'rè dedicated io glrls leading the way- I1￿Y ¢hoose aclivibe5. d)allenges and events that inspire them, and
our volunteers support them lo make il happen. Because girfs shape and lead everything we do. know that we're
offering bèst opportunities and experiences for girfs today.
Wg'rg always updaung and adaptlng <JLIJI ?TfJJc IrllFIITlI.' and resources so th81 theyfe ￿levant to girfs today. For
example, girls told us they wanted lo talk aboLrt ￿enlal health. so we created T liiiik [4 silienl- a resource delivered
by our specially-trained Peer Educators to help bLHld girls, reSi1￿nCe and wellbeing.
GuidiryJ Is also arK1 ￿ have a rarMJe of suppori available lo enable all gids - regardless
ol abllrty or financial arcumslanee- lo get Invdved wlh guidiThJ.
Over the last year here al Essex Wesl we have Offe￿ a rar#Je of ad1vi￿S for our ytsung members and Irainlngs for
our adult volunleets. This has been undertakèn despite the ¢hallen9es of continulryj to offer Guidiry during the
e￿noMiC criii8.
Publlc bonoflt
The trustees Confirm that Ihey have complied with the duty ol Se(aJon 4 of the charfjts.es Act 200610 have due regard
lo the Charity Commission's guidanee on public benefrt. main adivitles ol the tharily are described in this
report. These activrties are undertaken lo fi￿ther our chantablg purpo￿ for Ihe publlc tenefil.
For our Glrlj..
Our untts contlnue to thrive and prospef 0$ %%t relum lo norrnal lile afler the pandemic allhough sadly a lack ol
leadèrs In some area5 has resulted in some unils remalnlThJ d05ed.
Unlts Insplre adventurous outirgs, camps and holldays altlwh the flnandal cdsls resulted k7 some untt8
having to look closer lo home arKI re(luce opporbjnrfies to 91rf8.
We held a county 8¢tsvity fun day in May- Crovming Glory- for girfs from all sections to ￿lebrate the Coronation bul
also ran 8 county challengè $0 that those Ihat crMJhY rwl atteThJ an evenl in petson cxjuld also loln In.
Ovl Thinking Day celebT8#on In Durffi￿ saw huThJreds of girt5 explore the through activi￿$ Ilnked to the S
WAGGGS World cenlr¢g.
100,5 tsl girf$ hgve ery'oyed Iripg to thg cinema for spedal pthiat8 of rM¥fy re￿ased films - popcom and
treats making IheJ¢ èvents extra speu•l.
Glrl$ contlnueLI to work iowards ba¢Jges aFvJ awards help awKJ 3upport from kaders In a vad¢ty of ways. Thk8
has induded Bronze. Silver ona Gold awards.
The Jath Pel¢hey IoLbndation continued lo support GirlguidiThJ and awards have been used to offer activitie8
such as Irips lo Ihe pantomime. ¢amps, craft se3sion$. higtt fopes and wsits to lh8￿ parks to mention just a few.

GIRLGUIDING ESSEX WEST
TRUSTEES REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
For our Adult Volunts8rs'.
Firsl Response and SafegvardirwJ TNnings continue to that all our members Vlill be safe as possible vknile in
our care.
Leaders have been offered the opportunlty lo lake parl in County wde training days. Topics have induded going
away. mentoring and programrne al(N)g ￿th usiThJ GO arKI tl* leaming plarforni. We held an all ¢Jay evert in
HorrKlon on The Hill which included cake Llecor8bNJ. whittling aThJ singing as ￿£11 as Ihe more 5eriou5 IopiGS.
Our County Social celebrations ofThinking Day allry44 us to rewnlse and thank many new kaders as ￿11 as those
celebraung long seNce- up lo arKI includin9 60 yearn.
We also hold a county 80cI81 at the end of the 8unmr tem) to 18cognise and Ihank those ihat play a m8jor role
runni￿ th¢ County.
Investments are held In low rtsk chanty approNed T￿e are no ethical. soclal or mis$h)n related pollcles.
Grant maxlnu pollcy
The charity awards grants lo both indivlduals aThJ groups. Eath appllcalion Is and assessed on a case by
Casa basis and grants awarded based on t1￿ rekvant criteria for eaeh gf8nl available.
AchI￿OMentS and p•rfomi•nc•
Over the 1851 year IApri12023 - March 20241 ￿ have tjeen able lo offer a lull range of activities for our young
m&mb&r8 and tr8lning$ lor our a(luA voI￿lee￿8.
Aw•id$'.
We have had tho pleasure of awarttlro many 'hNJh' wofile Awards vthn ts County lo our yourwd ￿ntsr8 and lo
our Adults.
County c8mp8lt98
We continue lo re develop and ImF¥o¥e ow 2 c￿ty canw siies- the weather has been chalenglng bul work Is
progressing well.
Not• Irom County Trnasurnr
Last year saw thè County need to rebnveyt furhls into somè key areas acr05S the County. Ihls Indudes..
Th¥ Pineg Campsrte- much needed repairs on the doors ar￿ maintenan￿ ofthè sile
The Essex ￿$t Hut at Chigwell
after a peri￿ ol dosure the hut is b8ck bul has rgqulred some
Investment to get it b8¢k to the standard to be able to oul.
The website- wlh the new bianoiwj comirrtJ in further works was requI￿d on our￿ty911È
Support lor leadeTS and reuuilmenl lo help us grow our rvjmters
Payments lo support the Essex Intemational Jan*oree taking place in 2024
Thls year saw ihe return of our big events. vlhich the le8m c¢)nb"nue lo offer in the futu￿.
Overall. finanaalty il has b￿1 a thalkryir8J year. but have made steps lo move forward and a￿ in a ¥trong
position for the next year to come.
Flnanclal rnvlèw
As at 31 March 2024 unrestricted and Iree reserves both stand at £223.025 12023.. È195,5161, ol whlch £32.611
12023.. £33,415) has been designated. Restricted fvThJs slaThJ at £29.45512023." £38,006).

GIRLGUIDING ESSEX WEST
TRUSTEES REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Res•r49s pollcy
11 Is the poliry of the charity Ihal unrestricted fLKth ha* not deS￿nated for a specific use should be
maintained al a level equivalent lo belwÈen three and six monlh's expendilure The trustees consider that reserves
al this level will ensure that, in the event of a Signthcant drop in fvrkling. they wll be able to Continl￿ the charity's
current activities while consideration is gThien to ways in vknich additional funds may be raised. This level of reserves
has been more than maintained throughoul the yeer. Cwrent free reseryes $18rKI at £223,024 vthich is over 18
months expen<Jilure.
Prlnclpal fundlng $oure•s
The charty generates the majority of its fvrKling thfough SUb￿ptionS atyl from tharitable adlvives. Thls fvnding is
ulilised lo meet the chanty'g otyectNe8.
As an organisalion we offefed grants to ￿1 Vlt￿ needed il to keep Lmils open and member3h4> numbers up.
Plans for futuro pèrlod•
Our plans lor fsnanaal year 2025 are lo cOnt￿u& offer#w a high $laThJard and broad range of actiwlles and ￿th Ihe
Intent of improving our memtership numbern.
Stru¢turo> govorn•nc• and manag•mont
Glrfguldlr¥J Essex West 15 governed by a ¢harilable Injsl deed dated 24th Marth 2012.
On 19 DeCem￿r 2017. Glrfgu*Jlng Essex became a tegiStered charity Yhth ￿ Chorlty Commls$lM.
The Iruslees vtho seNed durlng the year %%*rt'.
S Wseman
B Gamham
V Murphy
C Dunnlll.Gosllnq
G Bray
S Copsey
C 8irbeck
K Ridg*on
R Jeffery
L Kennard
K Messenger
J INolff
Rocruiim•llt and appolntm•nt ol trusi
The Iruslees are appointed or reappointed by their lower divisions. they ho￿ thls post lor three ye8r8 with the opllon
of extending foi a fvrther tsvo years if all part￿$ agree. Thi$ 1$ in aecordance wth the Iwsl deed,
Major rlgk•
The trustees have 8$sessed the major risks lo ¢harty is exposed, and are $ali$f*d that systems are in
p18¢e lo mitigale exposure lo the major risks.
As part ofthis pr￿sS the Iwslees have implemented a risk management strategy vthlch comprises..
Annual rewew of Ihe ri3ks thich the charity la￿.,
The establishment o13yslems and procedures to mth.gate those risks identified., and
The implefflenlalion tsf procedures desigr*d lo minimise any polential impact on the ¢h8rty should any of
these risks maleriallse.

GIRLGUIDING ESSEX WEST
TRUSTEES REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
The twslees report was aN)roved by the Board of Twslees.
L Kennard
Trustse
Dale..

GIRLGUIDING ESSEX WEST
STATEMENT OF TRUSTEES RESPONSIBILITIES
FOR THE YEAR ENDED 31 MARCH 2024
The trustees are responsible for prepariro the Tftjsl￿ Report arby ffinanrjal stalemenls in accordance with
applicable law and Uniled ￿.￿Ja0M Aecounling Stsndartts {United ￿'ngdoM Generalty AcLepled A¢counling
Pra¢ti¢el.
The law appIl￿ble to ch8Tiiies ￿ England and Wales requires the trustees to Prepare fir7ancial statements for each
finanaal year whith give a true and f8ir view ol the stats of allairs of the charty and ol the Incoming resourees and
applicalion of resources of the charty for thal year.
In preparing these financAal stalem8nt$, ltte trustees a￿ wulreil lo..
- selecl suitable aGwunting policies and Ihen appty Ihem consi8tenty'
- observe the methods and prinrAples in the Chant*$ SORP..
- makeludgemenls and estimates Ihal are ￿sOna￿e aThJ pnmlent:
stale whether applicable accounting slaThJards have been foll¢M*d. subjed lo ary material departure5 disdosed
and explained In the finanrjal statements". aTrJ
. prepar8 tho flnanclal 5taten*nl$ g￿r0 corKem basis Unl￿ tt Is Inapproprlate lo presu￿ thai the tharlty
11 Contin￿ In operatlon.
The Iru$le&s are responsible lor ke•ping suffirient 8ccounbng ￿e0rd$ thal ¢Jisdose wth ￿aSOnable accuracy al any
lime the financial posillon of the charty and enable them to ensure that Ihe finanual slal8ments comply with the
Charities Act 2011. the Chafily (Accounts a￿1 Reports) Regulabons 2(N)8 ano Ihe provlsions of the trust deed. They
are also responsible for Safeguarding the •$sets of the charity a￿1 henee for lakltvJ reasonable steps for the
prevention and deleclion of Iraud arKI other Irregulant￿s.

GIRLGUIDING ESSEX WEST
TRUSTEES DECLARATION ON UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
In relation lo the finanoal stalements set out on pages 8 10 23..
The tfustees appfove these financial statements and confimi that tlw are responsible for them. indudiTVJ
selecting the appropriate accounting policies. app￿"n9 them consislenlly and making, on a reasonable and
prLkdent basis. the judgments Unde￿ing them. They have t￿n wepaied on the going concem basis on the
ground$ that the tharity ￿11 continue in operab"on.
The trustees confirm Ihal they ha¥e made available to Ritkard Luckin Limited, all the charitya accounllng
r8cord5 and provided all the Info￿￿tion necessary for the eompilalion of the fin8nual statemenls.
The tru51ees confimi ¢hat to the best of t￿1[ knCh￿d9ts and belief. Ihe accounlit¥J records refiecl all
Iransaclions of the charlty for the year ended 31 March 2024.
On behalf ol board
L Kennar
Trustse

GIRLGUIDING ESSEX WEST
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF GIRLGUIDING ESSEX WEST
I report to the trustees on my examination of the financAal State￿￿nts of Girfguiding Essex Wesl ¢harityl for
the year ended 31 MaTd) 2024 vthich comprise the Statement of Finanryal Actiwlies, the Balan￿ Sheet and
related notes.
This report is made solely lo the charitys iwslees, a5 a body. in acu)rdan￿ wilh section 145 01 the Charitie5
Act 2011. My Work has been undertaken so thal I mvJhl slate lo the charitys trusiees those matters l am
requlred to slate lo them in ihis report and for othw p￿Se. To the ft￿lest Èxtent pemiitted by law. I do not
accept or assume responslbility to artyor* other ihan Ihe chanty aTh1 Ihe tharitys trustees as a boty, for my
Work, for Ihis report, or for Ihe opinions I have lom￿d.
ResponGiblllil•8 and basls ol report
As Ihe Iruslees ol the charity you are ￿ponSIble for the preparation ol thè finanaal ststements In accordan
?Ih requirements oflhe Charities Ad 2011 ItheAdl.
I report in respect of my examination ol the Charty's flnancial stateTr*nts carried out under 5edion 145 01 the
Act. In ￿rryIng out my examlnalton I have folJ¢)**d all Ihe applK•bk Dlreclb)ns given by thè ChaTIty
Commission under section 14515llbl of Ihè 2011 Act.
Indopondent examln9fs 8iat¢monl
I have ¢omp1eted my ex8minalion. I confirm Ihal no mallers have com• lo my attention in connect[￿1 wth the
exominalion giving mè cause to belitrve Ihal in any material fesrecl..
accounting records were nol kept in re5ped ol Ihe charity as reqLured by $edion 130 of th• 2011 Act.. OT
the finaneiai statements Oo not acwrd I1￿ recofds.. or
the financial slatemenls do not Comply wth the applicab￿ requirem8nl8 con(*mlNJ the f￿M and content
of accounts set out in the Charilies (Accounts and Reports) R￿Ul3￿On$ 2008 olher than any requirement
Ihal Ihtr a¢coynts give a 8nd fair wew ¥thich not 8 matter CoTr6￿8red as part of an independenl
exeminalion.
I have no concerns and have auosi Th) othw matters In connectlon with It￿ examlnalion lo
attention should be dravm in Ihls report in Order to enable a proper iJnderslaThaing ol the ffinandal statements to
be t•8chad.
Caroline Peters FCA
RiGkard Luckln Limited
1st FIOOT
County House
100 New London Road
Chelmsford
Essex
CM2 ORG
Essex
CM2 ORG
Dated.S..l .Q{2c£

ID (
Jo
¢4
b ui yr
V**

GIRLGUIDING ESSEX WEST
BALANCE SHEET
ASAT31 MARCH2024
2024
2023
Flxgd as$0ts
Investments
12
204.711
185.735
Currgnt a￿$ts
Stocks
Deblors
Cash at bank ar￿ in harml
13
14
7.654
11,SYXJ
39,879
7,576
10,123
36.792
59.433
54,491
Crgdltors: amounts falllng du• wlthln
on• y￿r
15
111,8641
16,7041
Not ¢urrnnt assets
47.769
47,787
Total I￿•￿ l•u eurr•nt IlabllStl
252,480
233.522
Th• lunds ol tho Char￿Y
Restricted income funds
Unrestricled fun(Js- general
Unre81ricted fund8- designated
17
29,455
181.748
41,277
38,OC
162.101
33.41S
16
252.480
233,322
financial 61at¢mnts ￿re approved by Ihe tnjsiees on ..
ennard
Trust99
10-

GIRLGUIDING ESSEX WEST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Accountlng pollclg5
Charlty Inlomiatlon
Gbrtguiding Essex Is an UnirvJrpora￿￿ tharity govemed by its constitution dated 24th March 2012.
On 19 December 2017 Glrtguldlrwj Essex becaTT* a registered ¢har6ty wth the Ch8rlty Commi88ion.
1.1 A¢countlng ¢onventio
The finanual statements have been prepared in ac￿rdanCE With tharitys ¢onstilution, the Charilses Act
2011 "Accounting and Reporting by CharlI￿S.. stateTh￿￿t ol Recommended Practice applicable lo
Charities preparin9 their accounls in accordan￿ wth the Financ¢al Reportino Slandard applicable in the UK
and Republic of Iieland IFRS 1021 leffecbve 1 January 20191". The tharity is a Public Benefit Ents'ty a5 define(I
by FRS 102.
The charity has taken advan￿ge of ts provisicrfts In Ihe SORP for than1￿$ applying FRS 102 UpdaÈ Bulletin
1 nol to PTep8ie a state￿ftt ol Cash FIcth3.
The financial statements are prepared in slerling. whi¢h is ihe lurKtional ￿rrencY of the eharity. Monetary
amounts in these financial Statements we rrwjnded lo Ihe ￿arest £.
accounts have been prepa￿￿ (vvjer the hi8lori¢al cost eonvenlion. The princlpal accounllng polde8
adopted are sel oul below.
1.2 Golng ¢oncem
At the lime of app￿r￿j the financlal slalemants, truslees ¥ r•asonable expectallon that the d)arfty
ha3 adequate resources 1¢) continue in operational exiskw lor the foreseeable future. ThuB the In¢lees
ntlnue to adopl Ihe going con￿rn basis of accounliThJ in Preparing the financial statements.
1.3 Charltable funds
Vnrestricled funds are avaSlable fN w al Ihe (thslxetion of Ih trustees in fLthr•nce of their ¢h8rlt8ble
obkctlves.
Dgslgnated funds ¢ompdse whi¢h have been set aside at the disc￿10￿ of Ihg trustees lor specifi¢
purposes. Tr purpose8 and uses of the des￿nated fvnds are set in the note$ to ihe ffinand81918tements.
Restricted lunds ao subjed lo specific condilions by donors or grantors as lo how they may be used. The
pu￿0$eS and uses ol the restricted funds are set out in the notes to the financial staiements.
1.4 Incomg
Grants received for charity and dub a¢b.￿lIeS are shlyém on an acuuals basis. Granls receivoj for the
followng year are caThied loTh¥ard In ellheT Ihe restricted or unrestrided fuTras depending on the
condllion.
Donations, legacie3 ar￿ other fom￿ of volLmtary income are ffjcognised as Irscoming resources when
re¢eivable.
11

GIRLGUIDING ESSEX WEST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
A¢¢ountlng polkl•8
Icontlnu•d)
1.5 Exp•ndltur•
Resource5 expended including irrecoverable VAT are 8c¢ounted on an accruals basis. The majority of costs
are directty attributable tts Ihe specific aetimtses. Expenditure on projects is treated as direct chari18ble
expenditure.
Support cost5 are Il* general cos15 related to running the charity. Tr costs havtr been allocaled lo tha
activities In accofdance v4ith time and spent on each actiwty. Th& allocation8 are reviewed by the
Iruslees on a regular basis.
Governon￿ ¢osts are the Costs associated ￿lIh the govemance arratwerr*nts of the charity.
1.6 Flxod yssèt In¥￿tmonts
Fixed asset Investments a￿ inrtially mea$Lwed al transadlon price exduding tran8aCtion ¢osts, and are
subsequently measured at lalf value at each ceporting date. ChaThJe$ in fair value are recogn18ed In
Incomellexpendilurel for the year Transaction costs are expensed as Incurred.
1.7 Stock8
Stocks are slale<l 81 th8 lo*Er of Cosl aThJ eyUmated selllrvJ prfce less costs lo cofflplele and sell. Cosl
compris¢s direct materi41s and, vhwe opplicablè. d1￿cl labour costs and those overheads Ihal have been
incurr*d bringing Iho stocks lo Ih*'r present location ar￿ condlllon. Ilem5 held for dislribulion al no or
nominal ¢on$ld8ratlon 8te moasure(J Ihe lov• of rep18cement eosl and cosl.
Net Te81i$Able value 15 Ihe eslimated selling pric* 18$$ all e5timoled costs of cofnplebw and costs lo be
Incurrad In marketing, $elllng and d1str*￿￿1.
1.8 Flnan¢lal InBtrum•nts
The charity has elecled lo appty Ihe Provtsions of Section 11 'Basic Finanoal Instrument8, Sectlon 12
'O*her Flnandal Inslrumenls Issues, of FRS 102 to all of 11$ ffinaneial inslrumenl$.
Fln8nclal InBITufflenls are rewrths8d In tharftys baiarte sr￿1 when ihe chartty beeomes Party to the
conlraciual prowlslons ol the Instrument.
Finan¢ial assets and 1¢8bililieg are offset. wilh Ihe nel aM0￿¢S presented in the finanaal $18lemenl$. when
there 1$ a legally enfor¢eable rlghl to set off the recognised amounts and there is an intention to settle on a nel
b8s1s or lo realise the assel and settle Ihe Uabllty simuMar*oLtsty.
Bas1¢ Iln•ncl•l•ss•ts
BasiG finanEi¥l ossels, include debtors a￿1 G)$h And bank balancgl, •r• initlally measured 8t
transaclion priee induding trarv68dion costs and a￿ subsequèntty carried at amortised cost uslng the effective
inleTesl method unless the arrangeTh￿nI eonsiii￿eS 8 finanung Iran5aclion. where the tiansaclion Is
measured al Ihe present value of the lulure receip18 dbS¢OL#lted at a ma¥kei ratg of inleresl. Finaniaal assets
dassified as feceivable wihin year are t)ol amortlsed.
12-

GIRLGUIDING ESSEX WEST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
A¢countSng pollcl•8
IContlnu•d}
Basic financial liabililles
Basic financial liabilities, including (%editors are irdtsaty recc#3nised al Iransaction price unless me
arrangement constitutes a financing transadion. ¥thère the debt insirumeni is measured al the pre5ert V8lu8
ol the future payry*nts discounted al a ma(kel rale of inte￿$1. Fwwicial liabilities dassffied as payable within
one year are not amortised.
Debt instruments are subsequently ￿rrIed •t arnort￿ ¢osl. usin9 Ihe èff8Cti¥e Interest rate fTxlhod.
Trade creditors are obligations to pay lor goc•Js or serytts that have been a￿uired In Ihe ordinary course ol
operation$ from suppliers. Amounls payable are dassified as oJThenl liabililies if payment 15 due wthin one
year or less. If nol, they are Presented as non-current liabilities. Trade creLlilor$ are reeconised initially al
transaction prs¢e and subsequently measured al anKJrlised cost usir*J the effective intere51 ff*thod.
D•rncognltlon of flnancl•l Ilabllltles
Financsa1 liabilhlies afe t1erecognised charity's contra¢lual tsbmgations e¥pire or aré dlsd)orged or
¢aneelled.
1.9 Employ8• ￿n￿lIS
The cost of Bny unused holKlay enllllement is recognlsed kn the period kn %thid) the employeè's s8Thlce$ are
re¢eive¢J.
TemSnalion benefils arè recogn4￿ IMff￿latety as an expen3e vthen the ¢harity is demonstrably cornmitte(J
lo ¢¢rminate the ¢mploym¢nt of an tynploy￿ or io pro¥wJe lerfflsnation benefits.
1.10 Govfjrnmgnt Grants
Government grants are fe¢ognise(l at the falr value of the asyet rerEi*Y or r•wvable %then IhoTe is
reasonable a$$urance that Ihe grani coThJition$ ￿11 be met aThJ the gran18 will be r*¢eived.
A granl Ihat spedffieg performèn¢e c(rfKlilions is recognlsed In income vknen the perfomwnce corKlilions are
mel. ￿ere a grant does not $peafy perf0m￿nCe coThJrtions il is recognised in income Ythen the proceeds
are ￿Ceived or reeelvable. A gronl received beloo the rewnlllon ¢rfteria are satisfied is recognised 88
1.11 Tax•tl•n
Glrtgtjidlng E55ex 1$ an unincow*rated chgrity and ffj not subjeet to cThporatlon lax on ils 018ril•ble
activilies.
Crltlc•l •¢countlno ￿tIMat•S •nd ludggm•nts
In Ihe applicaiicrt) of Ihe charity's aGcounbrvJ policaes. the IrLJslees are requlred to make lu(Jgement$. estlmale5
and assumptions about Ihe carrying amount of assets and liabililies that a￿ not readily app8￿nI from other
sourcEs. The estirnales and associated assumplions are based on histori¢81 experience aThJ Olher lact￿$ that
a￿ considered to be relevant. Acluol ￿s￿lI3 may drffer from these estimate5.
The estimates and underfying assumptions are reMevRd M an oTrJtyThJ basis. Rewslon5 to aceouni¢ng
estimales are recogni5eil in the period in which Ihe estimate is revised where the revislon affe¢ts cnly that
period. or the period of the rev*ion and lutl￿e penc*Js w￿￿e the iewsion affecis bolh current and future
periods.
13-

w ¢or￿￿

GIRLGUIDING ESSEX WEST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Incomè from chayltablo acllvltlos
Unrnstrlcted Unf8Strlcttd
funds
lunds
ggnernl de51gnat•d
2024
2024
Total Unrnstrlcted Unrnstrl¢tod
fund$
funds
gongral doBlgnatod
2023
2023
Total
2024
2023
Programmo & Adv•ntur•
Income Iri)m charrtable
actiwlies
23.186
23,156
5.985
5,96S
Marketlng 8 Communl¢•llon
Income from Charitable
ctivltles
3,137
3.137
Bu¥ln•s8 & Flnanco
Incon￿ from ¢haritab
activllles
660
23.156
27.144
9.102
9,762
15-

GIRLGUIDING ESSEX WEST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Expendlturo on eharltsblè actlvlllès
Programm& Bu$lnes9 8
&Athenture
Flnan
2024
2024
Total Programm• Bu$lness &
& Ad¥ontur•
Flnance
2023
2023
Total
2024
2023
Olrect eosts
stsff costs
Other costs
14.983
39.911
14,983
55,375
16.224
44,280
16,224
89.860
15.464
45,600
15,464
54,894
70,358
45.600
60.484
1(%,084
Sharg 018UPPOrt and governance ¢osts1•o• n¢)to n
Support
36,017
Govemance
6,597
36,017
6.597
34.756
34.756
8,036
58,078
54.894
112.972
80,356
86,520
146,876
Anaty•l• by lund
Unrestricted funds-
general
Unre3tri¢ied ftmd8-
designated
Restrlcted funds
42,784
13,022
39.793
24.926
84.719
15.294
15.294
41.872
40.563
40,563
41,594
41,872
41,594
58.078
54.894
112,972
80,356
66,520
146,876
Support costs
Support Govèrnancg
co¥lS
2024
2023 B•818 ol alloc•tlon
Office costs
36.017
38.017
34,756 Income stream
Governan￿ costs
6.597
6.597
6.038 Govemance
36.017
6.597
42.614
40,792
An8lysed befv4een
Charrtable ac11￿(lea
36.017
6.597
42.614
40,792
Governan￿ ¢osls indLMJes payff*nts ￿ the èxamlners of £6,597 Or￿u$l¥￿ ol VAT 12023..
£6,036 )r￿luSIve of VATI.
17-

GIRLGUIDING ESSEX WEST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Employ•
The average monthly rbumber ofemp￿y£eS durit¥J ￿ year was..
2024
Numbgr
2023
Numb•r
Employm•nt co$ty
2024
2023
Wage$ and sgiartes
14,983
16.224
There ￿re no employees vknose annual remLwwati¢)n was more Ihan È60,CrtXS.
Volunt00rn
The eharfty utilisès the 8UPPOrt olvolLmieef8 to ￿$151 with rLmnlng lis tharilable activities.
10 Galns *nd los••B on In¥•stm•nl•
Unr••trl¢t•d UnrnstTl¢tod
fund•
fund•
2024
2023
Gainslllosses) arislrvJ on..
Rtsvaluation ol inVestrr￿n¢S
18.978
15.479}
11 Tax•tlon
The tharlty Is exempt from laxation on Its adi¥ities because all its incoffe FS ap￿Ie(l for ¢harflabSe purpose8.
12 FIM•d a•••i InY••tm•nts
Unllst•d
Investments
Co¥t or valuatlon
At 1 April 2023
Valualion thanges
185.735
18.978
At 31 March 2024
204.711
Carrylng amount
At 31 Mar¢h 2024
204,711
Al 31 March 2023
185.735
18-

GIRLGUIDING ESSEX WEST
NOTES TO THE FINANCIAL STATEMENTS ICONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
13 Stock8
2024
2023
Flnished good3 and go¢xl$ for resale
7,654
7.576
14 O0btors
2024
2023
Amount• falllng wlthln on• year.
Olher deblors
Prepoyments end accrued ￿n￿me
10,997
9,059
11.900
tO.123
16 Cr•dltors: amounts falllng dug wlthln on• ywr
2024
2023
Tr8de ¢reditOf8
Accruals and deferred ineome
5,387
6.277
716
5.988
11.664
6.704
19-

GIRLGUIDING ESSEX WEST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
16 Unre$trlet•d funds- deslgna19d
The8e are unreslricted luNb5 vknlch are malerial lo dMrity'5 athl1￿.
Resour￿ Tran$f•TS At 31 March
•xpgnd•d
2024
At l Aprll
2023
Incomlng
fosourco
Inlemational
Presidents
Empo¥tstrmenl granl
Programme & Adventure
Building5
The Pines Guhle Sit•
The Gulde As50icallon
GlrlgLbidings Grant
Doreen Robertson Fund
{1681
434
331
3.975
15,922
6,5NJ
13.410
331
11201
{9.3641
3.421
21.865
18,568
15,6441
soo
205
33.415
23.156
115,2941
41,277
Provlou$ y••r.
At l Aprll
In¢omlng R•source5
2022 fo•our¢•¥ •xpond•d
Trnnsf•r8 At 31 M#r¢h
2023
Inlemallonal
Pres￿entS
Empowerment grant
Programme &Advénture
Buildings
The Plnes Gulde Slte
Jambor•o
The Guide A$soication
GirlguidiryJ8 Gr8nt
{1.2301
1,230
314
4,695
2.902
6.500
18,694
17
331
4,095
3.421
6,500
18,568
16001
17801
17861
(37,1671
30,867
soo
40.105
1.976
140,563)
31,897
33,415
The Inlemational FuThJ is lo assist wlih atterxliThJ Intemational trips.
Th& Presldenls fund Is ijsed al presthnts discretlon.
The EmpowemRnl Grant is lo assist wlh arty c05tS al Its dlsuetion of ihe finarK¢ ¢ommlUee.
The Programme and A1venture F￿j 1$ to assisl wilh the runni￿ of adlvilles.
The Bullding fund 1$ to support the costs of prerThses used ty the county.
The Pines Gulde 8ite is for any costs related to tLmrMtwJ the camp s6te.
The Jamboree Fund rewesents amounts irbvested for flrture Essex Jambore8S.
The Gusde$Assoc¢alion GirlguidiTrJ Grant Funs is for any costs relating to wnning actiwtie5.

GIRLGUIDING ESSEX WEST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
17 Restrlct¢d lund$
The restrscted funds ol the charity comprise Ihe uneKpended balanw of dol￿tiOnS and grants he￿ on trust
subjecl to speofi¢ condrtions by dorK)rs as to howthey may be u￿.
At l Aprfl
2023
Incomlng
Resourcos At 31 Ma￿h
r•Bouf¢•8 •XPondgd
2024
Growng GuidirvJ grant
Jack Petchey award8
Dennls Carter
Dore Bursary
Peggy Simmons
Peggy Suter
New prc%Jramry* grant
Region training grant
Reglon Su$tainabilty Grant
3,661
16.083
12,399
133.1451
1.262
15,763
1,604
51
1,722
1,636
1.657
3,031
2,709
32.845
51
1,722
5.121
4,794
13,464}
12.2391
16251
476
33.321
(41,872)
29.455
Prwlous Y￿r.
At 1 Aprfl
2022
In¢omlng R8sourc•s At 31 March
rnsources
expend8d
2023
Growro Gutrding grant
Jack Pelchey awar(Js
Oennis Carter
Dore Burnary
Peggy Slmmons
Peggy Sulor
New progTamrrE gfanl
Region trainlng grant
Region Sustainabilty Grant
3.769
19,504
1,S33
38
1.645
1.793
6.414
5.712
1108)
(39,0351
3,861
16.083
1,604
51
1.722
1.636
5,121
4,794
3,334
35,614
71
13
1240)
(1,2931
{9181
3,334
40.408
39,192
141.5941
38,rA18
21

GIRLGUIDING ESSEX WEST
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED>
FOR THE YEAR ENDED 31 MARCH 2024
17 R￿trIcted lunds
IContlnu•d}
The Gr¢)wng Guiding grant is lo pron>)te ￿ reuuiinth of membets.
The Jack Peldw award$ may be u8ed for certain activitses chosen by the nominee.
The Dennis Carter fund ￿ lo assist with obtsiniThJ gold DOE, Q￿n$ GLMde eic.
The Dore &Jrsary fvnd is fof GuKlers trainirvJ.
The Peggy Simmns fvnd is to assist Vlith costs ofgirfs 9¢￿Tha on an In Ihe UK or abroad.
The Peggy Suler fund is ihe naeds of brthbnies, gi¥des or faI￿r$.
The New Pfogr8mme grant is a grant tyANJlia used for cosls in relaJon to Leaming & Developmenl.
The Region tralnlr4J grant Is to pro¥lde additional futxl$ in order to traln 8dditional members.
The R•9ion Sv$laln8ts1ty Grant Fur¥J B lo assist in iweasirvJ memtershlp.
11 Analysls ol n•t a•¥•t• b•lw••n funds
Unmtrlcted Unr•strlctgd
funds
funds
ggneral dMlgnatod
2024
2024
Ro$trlcted
lunds
Total
2024
2024
Fund balanc￿ at 31 M•rch 2024 •rè r•prK•nt•d by:
Invtsslmenls
204.711
Current assetsllllabililles)
122.9631
204,711
47,769
41,277
29,455
181.748
41.2TI
29.455
252.480
UnTestrlct•d UnfOStrlctgd
funds
funds
gengral d•slgnated
2023
2023
Rostrlctod
fund•
Total
X123
2023
Fund balan¢o8 At 31 Mar¢h 2023 ar• r•pl￿nI•￿ by:
Investment8
149,779
Current asseisJ{li8bllNlesl
12.322
18,694
14.721
17,262
20.744
185,735
47,787
162,101
33,415
38,￿)6
233,522
19 Rolated party transactlon•
DuiirYJ the year the Charity re1mbUr￿d expenseg of £1.$41 to 8 total of 4 tnJ5tees for the needs of the charity.
12023.. £1,876 to 4 Irusleesl.
22-

GIRLGUIDING ESSEX WEST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED
FOR THE YEAR ENDED 31 MARCH 2024
20 Ok*rallng lea8¢ commitments
L￿$
At the reporting end dale the charity had oulsiarKling commitments for ftAIUfe minimum lease payfflenl$ under
non-can¢ellable operating leases. which fall due as follo￿..
2024
2023
thin one year
9,285
5.496
-23-