Charlty Reg18tratlon No. 1176365 GIRLGUIDING ESSEX WEST ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 RickardLuckin
GIRLGUIDING ESSEX WEST LEGAL AND ADMINISTRATIVE INFORMATION Trust885 S Wseman C Dunnill-Gosling G Bray S Copsey R Jeffery L Kennard K Messeng8r J Wolff J Aspinall A Johns J Smith K Kemp Charlty number 1176365 Prlnclpal address Sulle T4 Bates Business Centre Church Road Harold Wood Romford Essex RM3 OJF Independent examlner Janine manSfld Rickard Luckin Limlted 1st Floor County House 100 New London Road Chelrnsford E858X CM2 ORG
GIRLGUIDING ESSEX WEST CONTENTS Page Trustees ptsrt Independent examine¢s report Slalemenl of finan(ial actniities Balance sheet Notes to the finan¢ial statements 10-22
GIRLGUIDING ESSEX WEST TRUSTEES REPORT FOR THE YEAR ENDED 31 MARCH 2025 The trustees present their report and awounts for the year ended 31 March 2025. The financi818latements have been prepared in a¢0)rdan with the accounting policies 8el ou¢ in note 1 to the financial statements and Comply wth the charity's governing document, the Charities Act 2011 and A¢counting and Reporting by charit$.. Statement ol Recomrnended Piaclice applicable to charities preparing their account5 in accordan with the Financial Reportlng Standard applic8bl& in the UK and Republic of I1 IFRS 1021 leffective 1 January 20191. Oble¢tlves and activltles Giilguiding Essex Wesl comprises ten GUIng Divisions. It 18 one of twe8 Guiding Count$ in the Girlguiding Anglia Region Girlguiding Anglia is one ol the nlne Countries and Regions of Girlguiding (the operating name of The Guide Association), which is the leading charity for girls and youn9 wornen." Glrlguldlng'5 Plan for 2022-25 Our pla An equal world where gir18 can make a p081tive difference, be happy, safe and fulfil their potenligl. This is what our rnembers and supporters told us Girlgurding would need to do to be our best for girls and young women in that world. Our Commltment By 2025, we will empower more gi115 to find their voice and be their best through high-quality, girkled pr[aInme8 delivered by inspif81ional Leaders. Our Vl$lon An equal wodd wheo all girls can tnake a p051tive difference, be happy, safe and fulfil their potential. Our Ml$$lon Through fun. frndshIp, challenge and adventu we empower girls to find their vol, inspiring them to discover the best in themselves and to make a positive difference in their cornmunily. Our Values We are caring, challenging, empowering, fun, inclusive and inspiring. Girlguiding Essex West, as part of Girfguiding Anglia Region, is responsible for enabling and encouraging the lulfilment of the above statements throughout the County and its len Uivisions. Essex West 5tr8tches from the Thames in the South to the Cambrldge border in the north 8nd is home to about 5000 m8rnber8 8ged 4 +up to the TfOll Guild. Youth Mernbership is open lo any girl or young woman fioTn their 4th birthday onwards. Adult membership is open lo application from women. and men in certain ioles, over 18 years of age regardless ol faith. race. culture. nationality or any other Circumstance.
GIRLGUIDING ESSEX WEST TRUSTEES REPORT {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Girlgulding 15 Unlqu8'. We offer a safe. welcoming giil-only spa¢e for girls and young wofflen lo try new things, help other peop and discover their pas8ions and talents. All while having lun with a group of ieady-made fri8ndsl We're dedl¢ated to glrls leadlng the w3y- they choose activities, challenges and events that Inspi them, and our volunteers support them lo make it happen. 8ecause girls shape and lead everything we do, we know that we're offering the best opportunitie5 and experiences for girls today. We're alway5 updating anil adapting oui ro aimnie and resour$ so th£1 they' releva1 to girts today. For exarnple, girls told us they wanted lo talk abovl mental health, SD we Created IthllW£&- a resource delivered by our speaally-trained Peer Educators to help build girls, resilience and wellbeing. Guiding is also È I value and we have a range of sUPPOrt available to en8ble all gitls- regardles5 of ability or fii)an¢ial ¢ircumslancp- lo gel involved with guiding. Over the last year hets at Essex West we have offered a range ol actiwts for our young members and trainings for our adult volunteers. This has been undertaken despite the challenges of continuing to ofFer Guiding during the enomiC crisi5. Publlc b8nefll The trustees confirm that they have complied with th8 duly ol Section 4 01 the Charities Act 2006 to have due r8g8rd to the Charity Commi55ion's gurdance on public ben8fil. Th8 main activities of the charity are de5ciibed in this report. These aotivitie5 are undertaken to further our ¢haritable purposes lor the public benefit For our Glrl8'. Our units continue to thrive 8nd prosper a8 we return to normal life after the pandemic atthough 8adly a lack ol 188der5 In 50m8 areas has resulted in some units remaining dosed. Units inspire adventurous outings, camps and holiday5 although the finallal crisis has resulted in some unlts having to look Closer lo home and ieduce opportunities lo girfs. We had a mazing day for Brownies and Guide5 at 8 mud run with over 300 taking part- and getting very rnuddy while having so much fun Yet more gid5 have enjoy8d trip8 lo the cinerna for special private viewings of newly reased fiths- Popcorn and treats rnaking thes8 ev8nts extra $pea81. Girls Continued to work towards badges and awaids wth help 8nd support from leaders in a variety of ways. This has included Bronze. Silver and Gold awards. The Jack Petchey foundation has continued to 8UPPOrt Girfguiding and awards have been used to offer actNities such as trips to the pantomime. carnp8, craft sessions, high ropes and visits to theme parks to mention just a few. For ourAdult Volunteers.. First Response and Safeguarding Trainings continue to ensure that all our members wlll be safe 85 possible while in our c8re. Leaders have been offered the opportunity lo take part In County wide training days. W8 have Introdu training days lo ¢over different term programmes along with more difficult tOPlCS such as 8ddilion81 needs, resolving conftict and where to find help. Our County Social celebratlons Of Thinking Day allow us to recognise and thank many new leaders as well those celebrating long ServI- up to and induding 60 years. We also hold a county aftemoon tea at the 8nd ol the 8ummer term to recognise and thank all volunt88r8 that give so much to guiding. Investment5 are held in low risk charity approved funds. There a no ethical, sodal or mlssion related polick?$,
GIRLGUIDING ESSEX WEST TRUSTEES REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Grant maklng pollcy The Charity awards grants to both individuals and groups. Each applKalion is reviewed and assessed a ¢ase by case basis and grants awarded based on relevant criteria for each grant avallable. Achlevements and performancè Award8'. We have had the pleasu of awarding many 'high' profile Awards within the County to our young meffbers and to ourAdults. Counly campslte5 We continue to re develop and irnprove our 2 county camp site5 we will get there. 18d( of expert support h88 slowed progre85 but Note from County Treasurer Last year saw the County need to r8invesl ftJnd5 into some key areas 8cr0s8 the County, this indudes.. The Pines Carnpsite- we Continue to improve facilities al this lovely little site The Essex West Hul al Chigwell we continue to work on the hut to make it MO user friendly The website- Our newwebsile is up and running Support lor leadeis and truItment to help us grow our numbers- we invest In tralning to support growth This year saw the retum of our brg events. which the teatn will continue to offer more in the future. Overall, financially it has been a chalngIng year. but we have rnade steps to move forward and are in 8 Strong position for th8 next year to com8. Flnanclal revlew As al 31 March 2025 unrestricted and free reserves both stand at £237,659 12024". £223,025). of whth £58.775 12024". £41.2771 has been designated. Restricted funds stand at £26,83912024." £29,455). Reserves pollcy 11 is the poli¢y of the charity that unreslri¢ted funds which have not been designated for a specific use should be maintsined al a level equivalent to betsveen three and six month's expenditure. The trustees consider that reseNes al this level will ensure that, in the event ol a significant drop in funding. they will be able lo continue the charity, BUrt activities while ¢onsidefalion is given to ways in which additional funds tnay be raised. This level of re5etve5 ha5 been mole than rnainlained throughout the year. Cuirent flee iesetves Stand at £237,659 which 15 over 18 month5 expenditure. Prlnclpal funding sourc8S The ¢harily generates the majority of its funding thmugh subscriptions and from charitable activities. This funding Is ulilised to meet the charity's objectives. As an organlsatlon we offered grants to all who needed It to keep units open and membership numbers up. Plans for future perfod5 Our plans for financial year 2025 8re to continu8 offering 8 high standard and broad range of activities and with the intent of improving our membership numbers. Structure, governance and management Girlguiding Essex West Is governed by a charitable trust dee(I dated 24th March 2012. On 19 December 2017, Girlguiding Essex West became a registered charity th the Charity Cornm158K)n.
GIRLGUIDING ESSEX WEST TRUSTEES REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 The trustees who served during the year were.. S Wiseman B Garnham V Murphy C Dunnill-Go81ing G Bray S Copsey C BithecJ( K Ridgeon R Jeffeiy L Kennard K Me55enger (Resigned 1 July 20241 (Resigned 31 March 20251 (Resigned 31 March 20251 (Resigned 31 M8rch 20251 J Wolff J Aspinall A Johns J Smith K Kemp Recruitment and appolntment of trustees The Iwslees are appointed or ieappointed by their lower divisions, they hokl this post for Ihree years wth the Option olextendlng for a further two years if all parties agree. This is in accordan with the ttust deed. MaJor rlsks The tiustee5 have 8S8essed the major risks to which the d)arlty is exposed. and ate satisfied that systems are in place to MItat8 exposure to the major risks. As part of this process the twstees have implemented a risk management Strategy which comprises.. Annual review ofthe risks which the Gharity fa., The eslablishmenl of systems and procedures to mitigate those risks identified., and The implementation of proeeduie5 designed to minimise any potential impact on the charrty should any of these risks materiali5e. Statement of trustee5 responsibllitles The trustees are responsible lor preparing the Tru5tee5 Report 8nd th8 finan¢ial statements In accordan with applicable law and United Kingdotn ACCouti[F9 Sland8rds (Unitsd Kingdom Generally A¢pted Accounting Praclicel. The law applicable to charities in England and Wales requires the trustees to prepare financi818latements for each financial year which give a true and fair view ol the state ol affairs ol the ¢hMrity and of the incoming resour$ and 8pplicalion of resourc£s of the charity for that year. In preparing these financial stalemenls, the trustees a reqUId to.. 8818cI suitable accounting poli¢ies and then apply thetn consistently., observe the methods and principles in the Charitie5 SORP., make judgements and estimates that are oasonable and prud8rFt.. State whether applicable accounting standards have been followed, 8ubje¢l to any material departures disclosed and explained in the finantsal 5tstements', and prepare the finanGial statements on the going concern basis unless il is inappropriate to presume that the eh8rity 11 continue In operation. The trustees 8r8 responsible for keeping Sufficient a¢counting records that disclose wth re&50nable accuracy at any time the finanu81 position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, thè Charity IAwounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the chaiity and hence for taking reasonable steps for the prevention 8nd dele¢ts'on of fraud and other irregularities.
GIRLGUIDING ESSEX WEST TRUSTEES REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 The tru81ee8 report wa8 approved by the Board of Trustees. L Kennard Trustee Date.. 3011112025
GIRLGUIDING ESSEX WEST TRUSTEES DECLARATION ON UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 In relation to the financial statements set out on pages 8 10 22.. The tru51ee5 appiove these financial statements and confirm that they ale responsible for them, including 5electiTrg Ihe appropriate accounting policies, applying them conslstently and making. on a reasonable and prudent basis, the judgments underlying them. They have been prepared on the going cOnM basis on the grounds that the charity will continue In operation. The trustees confirm that they have made av8ilable lo Rickard Luckin Limited, all the chaiity's accounting re¢ords and provided all the infomation necessary for the cornpilalion olthe finandal stalernenls. The trustees eonfim that to the best of their knowledge and belief, the accounting r8cords reflect all transadlons ol the charity for th8 year ended 31 March 2025. On behalf of the board L Kennard Trustee 3011112025
GIRLGUIDING ESSEX WEST INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF GIRLGUIDING ESSEX WEST I report to the Iruslees on my exafflination of the financial slalemenls of Girlguiding Essex West Ilhe ¢harilyl for the year ended 31 March 2025 which comprise the Statement of Financdal Aclivilies, the Balance Sheet and related notes. This report is made solely to the charity's trustees, as a body, in accordan wath sectiorl 145 of the Charities Act 2011. My work has been undertaken $0 that I might stale to the charitys trustees those matters l am requirecl to state to them In Ihls report and foi no othei puipo8e. To the fu11651 extent permitted by law, I do not acpt or assurne responsibility to anyone othei than the ch8rity and the charity's trustses a$ a body, for my work, for this POrt. orfor the opinions I have formeil. Respon¥iblllties and basis of report As the trustees of the ¢harily you are responsible for the preparation of the financial statements In accordance with the requirements ol the Charities Act 2011 ItheAdl. I report in resped of my examination ol the Charity'5 financial 5tstements cairied out undef 8edion 145 of the Act. In carryin9 out ffly exatnination I have followed all the applicable Directions give by th& Charity Commisslon under section 14515llbl of the 2011 Act. Independent 8xamlnerfs statement I have completed my examination. I wnfirm that no maller5 have come to my attention in connection with th8 examination giving me cause to believe that in any material iespect". aecounting records were not kept in respect ol the Charity as required by section 130 of the Charitles Act 2011. the finanaal ststements do not accord ¥th those recoid5', or the financial statements do not comply wth the applicable requirements conrnIng the form and content of financial ststements sel out in the Charities (Accounts and Reports) Regulations 2008 other than any quiremenl that the finanal statements give a true and fair view, which 18 not a tnatter considered as part of an Independent examination. I have no ¢oncems and have Come across nts other rnatteis in connection with the ex8rn1nation lo whi¢h attention should be drawn in this report in order to enable a pioper understanding of th8 financial statements to be ieaGhed. Janine Mansfield F Rickard Luckin Limited 1st Floor County Hous& 100 New London Road Chelmsford Essex CM2 ORG Essex CM2 ORG
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GIRLGUIDING ESSEX WEST BALANCE SHEET AS AT31 MARCH 2025 2026 2024 Notes Flxed 8888ts Investments 12 173,991 204.711 Current assets Stocks Debtors Cash at bank and in hand 13 14 6,714 3,223 91,467 7,654 11,900 39,879 101,404 59.433 Cr8dltor8- amount8 falllng due wlthln one year 15 110,8971 111,6641 Net currentas8ets 90,507 47,769 Total assets less current Ilabllltles 284,498 252,480 Th8 fund5 ofthe charity Restricted income funds Unre8trided funds- gen8r81 unstrICted funds- designated 17 28,839 178,884 58,775 29,455 181,748 41,277 16 264,498 252,480 3011112025 The financial statements were approved by the trustees on ......................... L Kennard Trustee
GIRLGUIDING ESSEX WEST NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Aecounting policie8 Charlty Informatlon GIruldIng Essex West Is an unlncorporated charily govemed by It5 constitution dated 24th March 2012. On 19 Dember 2017 GirlguKSing E85ex West becar(bg 8 regisler8d charity th the Charity CommBsion. 1.1 Accountlng conventlon The financial statements have been prepared In accordan with the chaiitws constitution, the Charitie5 Act 2011 anif AGcounting and Reporting by Chaiities". Statement of Recommended Pr8Ctice applicable to charilies preparing their accoun15 in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffeclive 1 January 20191" The ch8rity is 8 Public Benefit Entity as defin8d by FRS 102. The charity has taken advantsge of the provisions in the SORP for charities applying FRS 102 Updats Bulletin 1 not to prepare a Stslement ol Cash Flows. The financlal statements are prepared In sterling, which Is the functional currency of the charity. Monetary amounts in these Iinanoal 5tatement5 are rounded to the nearest £. The accounts have been preparod under the historical cost convention. Th8 princip818ccounting pokcie5 dopted ale set out below. 1.2 Going concern At the time ol approving the finandal statements, the trustees have a reasonable expectation that the charity has adequate resources lo continue in opeiational existen for the foreseeable future. Thus the trustees continue to adopt the going conceTn basis of 8(xounting in preparing the fin8ncial stat8menls. 1.3 Charltable funds Unrestiicled tund5 ale available for use at Ihe discretion of the tru8t888 in further8n¢e ol their charitable objectives. Designated funds comprise funds whloh have been set askle at the discretion ol the trustees for speclfic purposes. The purposes and uses of the deslgnated funds are set out in the notes to the financial staternenls. Re8lriet8d funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and us8s olthe restri¢ted funds are set out in the notes to the financial stslements. 1.4 Income Grants received for the charity and club activities a shown on an ae¢ruals basls. Grants 1v& for the lollowng year are carried fOard in either the restricted funds or unrestricted fund5 depending on the condition. Donations, legacies and other forms of voluntary incotne are iecognised 85 incorning r88ourc8s wh8n receivable. 10
GIRLGUIDING ESSEX WEST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accounting policies Icontlnuedl 1.5 Expendlture Resourc88 expended including IrcOverable VAT are accounted on an ac¢rua15 basis. The majority of costs ar& directly attributable to the specific acliviti8s Expenditure on the projects 18 treated as direct charitable expenditure. Support costs are the general costs related to runnlng the charity. The costs have been allocated to the aots"vitles in accordance th time and money spent on each activity. The allo¢alions ale ieviewed by the tIU5tee5 on a regular basis. Gov8rnance costs are the Costs associated with the govemance arrangements of the charity. 1.6 Flxed asset Investments Fixed asset inveslrnents a in5tially measured at transaction pri exoluding transaction costs. and are subsequently measured at fair value at each reportin9 date. Change5 in fair value are recognised in net incomellexpendilurel for the year. Transaction costs are expensed as incurred. 1.7 stocks Stocks are stated at the lower of cost and estimated selling price less c08ts to ¢omplete and sell. Cost comprises dlrecl materials and, where appli¢able, direct labour c05& and those overheads that h8ve been incurred in bringing the Stocks to their present location and condition. Iterns held lor dislributSon at no or nominal consideration are rneasured the lower ol replarnent C05t and cost. Nel realisable value is the eslimaled selling price 188s all estimated ¢osts of completion and costs to be incurred in marf(eting, selling and distribution. 1.8 Flnanclal Instruments The charity has elected to apply the provislons of Section 11 'Basic Financial Instiutnents, and Section 12 'othei Financial In8trumenls Issues. ol FRS 102 to all of its fin8ncial instruments. Financial instruments are recognised in the charity's balance sheet when the charity b8come8 party to the contractual provisions ol the iTr5tiument. Financ4al assets and liabilities are oftsel, with the amounts presented in th8 financial ststements, whe there is a legally enforceable right to sel off the re¢ognised amounts and there is an intention to settle on a n8t basis or to realise the asset 8nd settle the liability simultaneously. Baslc Ilnanclalassets Basic financial assets, whi¢h include debtors and cash and bank balances. 8r8 initially measured at transaction price including transaction costs and are Subsequently Carried at amortised cost using the effective interest method unle55 the arrang8rnenl con81itules a financing transaction, where the transaction 18 measu at the present value of the future receipts discounted &t 8 rnarkel rate of interest. Flnancial assets classified as ceIvable within one ye8r are not amortised.
GIRLGUIDING ESSEX WEST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accountlng pollclas Icontlnuedl Baslc flnanclal Ilabllltles Basic finanual li8bililies, including creditors are initially recognised at transaction pri unle55 the 8rrangernenl constitutes a financing transa¢lion, where the debt Instrument 15 measured al the pre58nl value of the future payments discounted at a market late ol Intsrest. Financial li8bilitl8s Cl888rfd 88 payable wlhin one year are not amortised. Debt instwments are sub5equenUy carried at amort15ed wst, using the effective interest rate methoj. Trade creditors are obligations lo pay for gocés or servicÉs that have been acqulod In the or(Sinary course of operation8 from suppliers. Amounts payable are classified as current liabilitie5 if payment is due within one year or less. If not, they are presented as non-¢urrent liabilities. Trade credltois are recogni5ed initially at transaction price and Subsequently measured at amorbsed cost using the effective interest rnethod. Derecognltlon of Ilnanclalllabllitles Financial liabilitie5 are derecognised when the chary8 Contractual obligations expl or are dk¥tharged or Cancelled. 1.9 Employee benefits The cost of any unused holiday elltiement is rec(NJnised in the period in which the employee's Serv1$ are leWed. Tamiinalion benefits are recognised immediately as an expense when the oharily is demonstrably cornrnitted to terminate the employment o! an employee orto provide terminatlon benefit5. 1.10 Government Grants Governrnenl grants are recognised 81 the fair value of the asset reiVed or re1¥able when there 15 reasonab a88urance that the grant conditions wll be met and the grants will be reived. A gr8nt that speeifies p8rformanc8 conditions is recognised in income when the perfOMan condits"on5 are met. Where a grant does not specify performance conditions it is Cognised in illcome when the proceeds are received or re1¥able. A grant reiVed before the recognition criteria ar& 881isf18d is recognised as 1.11 Taxatlon Girlguiding Essex West is an unincorporated charity and is not subled to corporation tax on it5 tharitable Crltl¢al accountlng e$tlmates and judgements In the application ol the charity's accounting policles. the tru5tee5 ale required to m8ke judgements. estirn8te$ and assumptions about the ¢arrying amount ol assets and liabilities that are not readily apparent from other sources. The estimates and associated assumption5 are based on historical experience 8nd other factors that are considered to be reVant. Actual results may differ from the58 881irnaie8. The estimates and undeilying assumptions are reviewed on an ongoing basis. Revisions lo accounting estimates are recognised in the period in which the ests'rnale 18 revised where the revision affects only that period, or in the period of th8 revision and future periods where the revision affects both Crnt and future p8riod8. 12-
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GIRLGUIDING ESSEX WEST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Income from charltable actlvltle8 Unrestrlcted Unrestrlded funds fund$ gen8ral designatsd 2025 2025 Total Unr8Stricted Unre8trlcied fund5 funds 9eneral deslgnated 2024 2024 Total 2026 2024 Programme & Adventure Income from Jambore8 Income from chaiitable activitie5 29.830 29,830 229 7.307 7,536 23,156 23,156 Marketlng & Communl¢atlon Income from eharilable activitie5 2,500 2.500 3,988 2,729 37,137 39.866 3,988 23,156 27.144 14
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GIRLGUIDING ESSEX WEST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Expendlture on ch8rltabl8 activitles Programm8 Busln858 & &Adventur8 Flnance 2025 Total Programme Bu8lne$s & & Adventure Flnance 2024 2024 Total 2026 2026 2024 Dlrect costs Staff costs Other wsts 16,900 39,953 16,900 66,483 14.983 39,911 14,983 ,375 26,530 15,464 26,530 56,853 83,383 15,464 54,894 70,358 Share of support and governance co8ts18ee nots 71 Support 30.879 Gtsvernance 30,879 8.553 36,017 6,597 36,017 6,597 8,553 57,409 65.406 122.815 58.078 54,894 112,972 Analysis by fund Unreslricled funds- general Unrestricted funds- designated RestriGted funds 37,382 27.474 64,856 42.784 13.022 55.806 20,027 20,027 37,932 15,294 15,294 41.872 37.932 41.872 57,409 .406 122,815 58.078 54.894 112.972 Support costs Support Governance costs costs 2025 2024 Basls of allocatlon Offi(x C0818 30,879 30,879 36,017 Incomg $tr88rn Gov8rnan¢e costs 8,553 8,553 6,597 Governance 30,879 8,553 39,432 42,614 Analysed between Charitable actwities 30,879 8,553 39,432 42,614 Governance Costs in¢1udes payments to the independent examiners of £6,930 indusive of VAT12024'. £6,600 indusive olVATI, 16
GIRLGUIDING ESSEX WEST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Employ885 The average monthly number ol employees during Ihe yearwas.. 2 2026 Number 2024 Number Employment costs 2025 2024 Wages and salaries 16.900 14,983 There were no employees whose annual remuneratKJn was more than £60,000. Volunteer8 The ¢harity utilises the support of volunteers to assist wth running ils eharilable a¢tTvitles. 10 Galn8 and lo$$e$ on Investments Unre5trict8d Unr85tflCted funds funds 2025 2024 G8ins111055881 arising on.. Rev81uation of inv88tm8nl3 17,0661 18,976 11 Taxatlon The charity is exempl frorn taxat on its activities tiecau58 811 its income is appl for charitab18 purposes. 12 Flxed 355et Investsnents Unllstsd Investments Cost or valuatlon At 1 April 2024 & 31 March 2025 Valuation changes 204,711 130,7211 Carrylng amount Al 31 Maich 2025 173.991 Al 31 March 2024 204,711 17-
GIRLGUIDING ESSEX WEST NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 13 Stocks 2025 2024 Finished goods and goods for resale 6,714 7,654 14 Debtors 2026 2024 Amounts falllng due wlthln one year: other debtors Prepaytnen15 and accrued income 2,425 798 10,997 3,223 11,goo 15 ¢redltors: amounts falllng due wlthln one year 2025 2024 Trade CditOrS Accruals and deferred inoyne 2,634 8,263 5.387 8.277 10,897 11,664 18-
GIRLGUIDING ESSEX WEST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 16 Unre5trlct8d funds - deslgnated These are unrestricted fiJnd5 which are rn&terial to the charitls 8CtivitK?S. At 1 Aprll 2024 Incomlng re80urce8 Re80urce8 expended Transfer8 At 31 March 2025 International Presidents Ernpowerrnent grant Prograrnme & Adventure Buildings The Pines Gulde SEte Jamboree The Guide AssoicatSon Girlguidings Grant Doreen Robertson Fund Donation5 434 331 3.975 15,922 6,500 13,410 65 22 958 5,194 11931 306 353 3,975 8.409 6.500 8.331 29,830 17531 112,7071 12051 590 29,830 15,6691 500 205 17051 205 500 205 368 41,277 37.525 120.0271 58,775 Previous year: At 1 April 2023 Incomlng resources Resources expend8d Transfers At 31 March 2024 International Piesidents Empowerment grant Prograrnme &Adventure Buildings Th8 Pines GuK18 Site The GuideAssoicalion Girlguidings Giant Doreen Robertson Fund 600 11661 434 331 3,975 15.922 6,500 13,410 331 4.095 3.421 6.500 18,568 11201 19,3641 21,865 486 15,6441 500 500 205 205 33,415 23,156 115,2941 41,277 19
GIRLGUIDING ESSEX WEST NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 16 Unrestrlcted funds- designated Icontlnuedl The International Fund Is to a5S15t Trmth attending international trips. The Presidents fund 15 used 81 the presklenls discretion. The Empowertnent Gr8nt 1810 assist with any costs al the discretion of the finan cornmittee. The Prograrnme andAdventure Fund 18 to a5818twith the runnlng of activities. The Building fund is to support the costs of the premises used by the county. The Pines Gue site is for 8ny eosls lated to running the camp site. The Jamboree Fund represents amounts invested for future Essex Jamborees. The Guide5As8oryalion Girlguiding Grant Fun5 is for any wsts relating to iunnlrvJ adivili88. 17 Restrlcted funds The reStrted funds of the charity cornprise the unexpended balances of donations and grants hekl on tru8t subject lo specific cOndlOn5 by donors as lo how they may be used. At 1 Apyll 2024 Incomlng resources Resources expended Transfers At 31 March 2025 Growing Guiding grant Jack Petchey awsrds Dènnis Carter Dore Bursary Peggy Simmons Peggy Suler New programrne gr8nl Region training grant Region Sustainabilty Grant 1,262 15.783 1,604 51 1.722 1.636 1.657 3,031 2,709 12.4371 135,4951 1,180 34,995 15,283 1,898 67 1,823 1.746 477 3.031 2,709 16 101 110 11,1801 29,455 35,316 137.9321 26,839 -20-
GIRLGUIDING ESSEX WEST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 17 Re8tsl¢ted funds Icontlnuedl Prevlous year At 1 Aprll 2023 Incomlng re$our¢e8 Resources expended Transfèrs At31 March 2024 Growing Guidlng grant Jack Pelchey awards Dennis Carter DO Bur8ary Peggy Simmons Peggy Suter New programme grant Region tiaining grant Region Sustsinabilly Grant 3,661 16.083 1,604 51 1,722 1,636 5,121 4,794 3,334 12,3991 133,1451 1,282 15,783 1.604 51 1,722 1.636 1.657 3,031 2.709 32,845 13,4641 12,2391 16251 476 38,006 33,321 141,8721 29,455 The Growing Guiding grant 1$ to promote the wruitmenl of new memb8rs. The Jack Petch8y awards may be used for rtain activities chosen by the nominee. The Dennk* Carter fund is to assist with obtaining go DOE, Queens Guide et¢. The Dore Bursary fund is for Guiders training. The Peggy Simmons fund is to assist with costs of girls going on an adventure In the UK or abroad. Th8 Peggy Suterfund is for the needs of brownies, guides or ranger8. The N8w Prograrnme grant Is a grant byAnglia Region used for costs in relation to Learning & Development. The Region training grant T5 to provide addltional funds in order to train additional m8mb8rs. The Region Sustainability Gr8nt Fund 18 to assist in increasing membership. 18 Analy$ls of net assets between funds Unrestrfcted Unre8trlcted funds funds general de8lgnatsd 2025 2025 Restrlcted funds Totsl 2026 2026 At 31 March 2025: Investments Current assetsllliabilitiesl 173,991 4,893 173,991 90,507 58,775 26.839 178,884 58,775 26,839 264,498 21
GIRLGUIDING ESSEX WEST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 18 Analysls of netassets between funds (Continued) Unrestricted Unrestricted funds funds general de8lgnated 2024 2024 Restrleted funds Total 2024 2024 At 31 March 2024: Investments Current assetsllliabilitiesl 204,711 122,9631 204,711 47,769 41,277 29,455 181,748 41,277 29,455 252,480 19 Related patty transactlons During the year the ¢harity 1mbur$ed expenses of £2,178 to a total of 6 trustees for the needs of the charity. 12024.. £1.541 to 4 trusleesl. 20 OporatirTrg lease commltments Le55ee At the reporting end date th8 charity had outstanding cornmilments for future minimum lea* payments under non-cancellable operating leases, whi¢h fall due as folkjws.. 2026 2024 Within on8 y88r 18,144 18.144