## **GIRLGUIDING LONDON OVER THE BORDER**
**TRUSTEES’ REPORT & UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] DECEMBER 2024**
Registered charity number: 1206133
**GIRLGUIDING LONDON OVER THE BORDER**
## **CONTENTS**
|Officers and Administrative Details|3|
|---|---|
|Trustees’ Annual Report|4|
|Independent Examiner’s Report|7|
|Statement of Financial Activities|8|
|Balance Sheet|9|
|Notes to the Financial Statements|10|
2
## **GIRLGUIDING LONDON OVER THE BORDER**
## **Trustees**
A Monk County Commissioner P Bollen Division Commissioner, Waltham Forest South J Bowen Division Commissioner, Ilford S Cass Division Commissioner, Tower Hamlet (appointed 17/1/25) I Cooper Division Commissioner, Wanstead and Woodford (appointed 2/3/25) C Fergusson Division Commissioner, Wanstead and Woodford (resigned 2/3/25) C Grant Division Commissioner, Barking S Mawhood Division Commissioner, West Ham & East Ham N McAnulty Division Commissioner, Waltham Forest North M Sinclair-Benstead Division Commissioner, Hackney (appointed 17/1/25)
## **Treasurer**
A Goodwin
## **Registered address**
c/o Chigwell Row Campsite 141 Lambourne Road Chigwell Essex IG7 6EN
## **Registered Charity Number**
1206133
## **Bankers**
CAF Bank Lloyds Bank
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**GIRLGUIDING LONDON OVER THE BORDER**
## **TRUSTEES’ ANNUAL REPORT FOR THE YEAR TO 31[st] DECEMBER 2024**
The Trustees present their report on Girlguiding London Over the Border (the “County”), with the financial statements, for the year ended 31[st] December 2024.
## **OBJECTIVES, GOVERNANCE AND ACTIVITIES**
## **Governing document**
The County is established under the provisions of the Royal Charter of the Guide Association, and its activities are governed by the County’s constitution approved on 15[th] November 2022.
In accordance with the provisions of the Charities Act 2011 (as amended) the County was registered as a charity on 11[th] December 2023. Prior to that date it was an excepted charity as defined by the Charities Act 2011.
## **Objectives and aims**
To promote the education of girls and young women to help them develop emotionally, mentally, physically and spiritually so that they can make a positive contribution to their community and the wider world.
## **Governance and Management**
The ex-officio Trustees of the County are the County Commissioner and the Division Commissioners. There is also provision for the Chair of the Junior Council (if one has been appointed) and six “elected” trustees to be appointed by the ex-officio Trustees. At present the ex-officio Trustees are the only trustees of the County. The names of the Trustees who held office during the year are listed above.
The County Commissioner is appointed by the Region Chief Commissioner of Girlguiding London and South East Region.
The Chigwell Row Campsite and Outdoor Activity Centre (“Chigwell”) is managed on behalf of the County by a committee of the Board comprised of Trustees and co-opted members.
## **Public benefit**
The Trustees have had due regard to the Charity Commission guidance on public benefit.
The County is a branch of Girlguiding, which, with its branches, forms the United Kingdom's largest voluntary organisation for girls and young women. A report on Girlguiding public benefit activities during the previous year can be found in its latest Annual Report.
The County has continued to provide its own public benefit activities, in particular by providing organisational and administrative support and training to subsidiary branches of Girlguiding within the County. It also organises activities principally for the benefit of those branches and also promotes more broadly the charitable objects of Girlguiding for the benefit of girls and young women.
The County also operates Chigwell Row Campsite and Outdoor Activity Centre which provides affordable outdoor activities to members of Girlguiding and other youth organisations.
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## **GIRLGUIDING LONDON OVER THE BORDER**
## **Activities**
The County held a number of successful events during the year including:
- the first Rainbow-only afternoon event which was attended by 100 girls;
- a Barn Dance;
- a Badge Day for Guides and Rangers run by the Peer Educator Coordinators who also organised a Christmas outing;
- a Come2Camp weekend at Chigwell that enabled girls to experience camping for the first time;
- a Rainbow & Brownie Day, also at Chigwell, attended by over 1,300 young people
- training for first responders.
Use of the Chigwell Row Campsite continues to expand with the number of “visitor days” increasing from 15,833 in 2023 to 19,535 in 2024. Much of this increase was accounted for by an increase in the number of young people coming to the site on visits organised by their schools. In total, the staff team delivered 1,200 hours of activities to 665 groups of young people.
The County assisted in the re-launching of the Friends of Chigwell, through which so many people generously support the work at Chigwell. The Friends’ annual Cream Tea, amongst other activities, continues to be well supported.
## _Future activities_
The County continues to develop its activities so as to improve and expand the opportunities it overs to both members of the Girlguiding movement and to other young people. New activities being introduced at Chigwell include the Leap of Faith high tower challenge and a Construction Challenge.
On 1[st] January 2025 the County incorporated two new divisions, covering Hackney and Tower Hamlets, as part of a reorganisation of Girlguiding activities in east London.
## **Thank you to volunteers and staff**
The work of the County would be impossible without the tireless efforts of our adult and young leaders and the staff at Chigwell Row. The Trustees are immensely grateful for all their hard work throughout the year.
## **FINANCIAL REVIEW**
With the opening of the Chigwell Row Campsite and Outdoor Activity Centre partway through 2023, the income of the County increased dramatically from £23,478 in 2022 to £228,617 (restated for the change to accrual accounting) in 2023. 2024 was the first full year of operation of the campsite so income increased again, to £290,819. Site usage fees and related site income accounted for 59% of total income (2023: 51%).
We have been fortunate to have the generous support of individual donors, both directly and through the Friends of Chigwell. Once again, the County benefited from the generous support of the Jack Petchey Foundation.
Despite constantly rising costs associated with the operation of the Chigwell Row site, the County finished the year with a surplus of £70,143 (2023: £50,154). This provides the foundation for developing the site, with demand from site users remaining strong during 2025.
5
## **GIRLGUIDING LONDON OVER THE BORDER**
## **Reserves**
The County seeks to maintain adequate reserves to enable it to maintain its activities, including the operation of the campsite and outdoor activity centre. Unrestricted reserves totalled £174,011 at year end 2024, equivalent to 12 months of unrestricted expenditure, an improvement from 10 months at the end of 2023. However, as the campsite and outdoor activity centre (which constitutes by far the largest part of the County’s financial activities) is relatively newly opened, the target level of reserves is being kept under review.
## **Chigwell Row Campsite and Outdoor Activity Centre**
The Chigwell Row Campsite is held on a lease from Trust for London Trustee by The Guide Association Trust Corporation acting on behalf of the County. The lease expires on 24[th] June 2058 and is subject to upward-only rent increases linked to inflation. As the lease is not assignable, no value has been attributed to it in these accounts.
Approved by the Trustees on 29[th] October 2025
## Annette Monk
___________________________ Annette Monk County Commissioner
6
**GIRLGUIDING LONDON OVER THE BORDER**
## **INDEPENDENT EXAMINER’S REPORT**
## **Report to the Trustees of Girlguiding London Over the Border (Charity no: 1206133) on accounts for the year ended 31[st] December 2024, set out on pages 3-12**
## **Responsibilities and basis of report**
I report to the Trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31 December 2024.
As the charity's Trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).
I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Independent examiner's statement**
The charity’s gross income exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of the Institute of Chartered Accountants in England and Wales.
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any 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 the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
## **Signed:**
**Date:** 29[th] October 2025
**Name:** Paul Townley FCA **Address:** 18 Calder Close, Enfield, EN1 3TS
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**GIRLGUIDING LONDON OVER THE BORDER**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31[st ] DECEMBER 2024**
|**Income from**
Donations and Grants
Charitable activities
Fundraising
**Total**
**Expenditure on**
Raising funds
Charitable activities
**Total**
Interest
**Net Income**
**Net movement in Funds**
**Reconciliation of funds**
Total funds brought
forward
**Total funds carried**
**forward**|**2024**|**2023**|**Notes**
2
3
4|
|---|---|---|---|
||**Unrestricted**
**Restricted**
**Total**
**Funds**
**Funds**
**Funds**
**£**
**£**
**£**
35,014
64,912
99,926
178,451
2,105
180,556
8,424
-
8,424|**Total**
**Funds**
**£**
101,613
124,899
971||
||221,889
67,017
288,906|227,483||
||538
-
538
172,556
47,582
220,138|-
178,463||
||173,094
47,582
220,676|178,463||
||1,913
-
1,913|1,134||
||50,708
19,435
70,143|50,154||
||50,708
19,435
70,143|50,154||
||123,303
38,757
162,060|111,906||
||174,011
58,192
232,203|162,060||
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**GIRLGUIDING LONDON OVER THE BORDER**
## **BALANCE SHEET AS AT 31[st] DECEMBER 2024**
|**Current Assets**
Debtors
Cash in Bank
**Liabilities**
Creditors: Amounts falling due within one year
**Net current assets**
**The funds of the charity**
Restricted Income Funds
Unrestricted Funds|**2024**|**2023**
**Notes**
**£**
3,212
5
168,421
171,633
9,573
6
162,060
38,757
7
123,303
162,060|
|---|---|---|
||**£**
7,572
241,994||
||249,566
17,363||
||232,203||
||58,192
174,011||
||232,203||
These financial statements were approved by the Trustees on 29[th] October 2025
## Annette Monk
___________________________ Annette Monk County Commissioner
9
**GIRLGUIDING LONDON OVER THE BORDER**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR TO 31[st] DECEMBER 2024**
## 1. Accounting policies
## a) Basis of accounting
These financial statements have been prepared in accordance with ‘Accounting and Reporting by Charities’ Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) and the Charities Act 2011.
The financial statements are prepared in accordance with the historical cost convention.
Girlguiding London Over the Border constitutes a public benefit entity as defined by FRS102 and the financial statements are prepared in £ sterling to the nearest pound. The trustees consider that there are no material uncertainties about Girlguiding London Over the Border County’s ability to continue as a going concern.
The Financial Statements for 2023 were prepared on a receipts and payments basis as total income was below £250,000. During 2023 the County took over the running of Chigwell Row Campsite and Outdoor Activity Centre and 2024 is the first set of financial statements reflecting a whole year’s operation of the centre. The 2023 financial statements have been restated to reflect the change to an accruals basis.
## b) Fund accounting
The County’s unrestricted funds consist of funds which may be used for any of its purposes at the discretion of the board of Trustees. These are shown as General Funds.
Restricted Funds consist of funds where the donor has placed some restriction on the use that can be made of the assets donated. Details of the purpose of each fund are set out in Note 7.
## c) Income
All income is accounted for when it is due except donations which are accounted for when received.
## d) Expenditure
Expenditure during the year is analysed into the categories required by the SORP Charitable Activities and the Cost of Raising Funds.
## e) Debtors
Debtors are stated at their recoverable amount – that is the amount that it is anticipated will be received, or the amount that has been paid in advance for goods and services.
## f) Cash at bank
Deposits held on call with banks.
## g) Creditors
Amounts due to Creditors are measured at their settlement amount. Deferred income is recognised as the amount receivable as an advanced payment for goods or services that must be provided.
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## **GIRLGUIDING LONDON OVER THE BORDER**
## 2. Donations and Grants
|Donations
Grants|2024|2023|
|---|---|---|
||General
Restricted
Total
Funds
Funds
Funds
£
£
£
35,014
42,642
77,656
-
22,270
22,270|General
Restricted
Total
Funds
Funds
Funds
£
£
£
54,605
32,608
87,213
-
14,400
14,400|
||35,014
64,912
99,926|54,605
47,008
101,613|
## 3. Income from Charitable Activities
|Subscriptions
LOB County
Campsite
Friends|2024|2023|
|---|---|---|
||General
Restricted
Total
Funds
Funds
Funds
£
£
£
6,716
-
6,716
1,166
30
1,196
170,569
-
170,569
-
2,075
2,075|General
Restricted
Total
Funds
Funds
Funds
£
£
£
5,460
-
5,460
399
3,082
3,481
115,958
-
115,958
-
-
-|
||178,451
2,105
180,556|121,817
3,082
124,899|
## 4. Expenditure on Charitable Activities
|Subscriptions
LOB County
Campsite
Friends|2024|2023|
|---|---|---|
||General
Restricted
Total
Funds
Funds
Funds
£
£
£
311
-
311
2,734
14,752
17,486
169,511
30,691
200,202
-
2,139
2,139|General
Restricted
Total
Funds
Funds
Funds
£
£
£
123
-
123
6,863
16,650
23,513
138,536
16,291
154,827
-
-
-|
||172,556
47,582
220,138|145,522
32,941
178,463|
## 5. Debtors
|. Debtors|||
|---|---|---|
|Accounts Receivable
Prepayments|2024|2023|
||£
6,472
1,100|£
2,340
872|
||7,572|3,212|
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## **GIRLGUIDING LONDON OVER THE BORDER**
## 6. Creditors
|Trade Creditors
Income in advance|2024|2023|
|---|---|---|
||£
12,119
5,244|£
5,491
4,082|
||17,363|9,573|
## 7. Movement in Restricted Funds
|Marshall Legacy
Jack Petchey
Senior Section
Heritage Badges
International
Apprentices
Curtains for Campsite
Grass Sledges
Campsite
Redevelopment
Peer Educators
DCMS grant
Adventure grant
Friends of Chigwell
Bushcraft Shelter|Balance
Income
Expend
Balance
01-Jan-24
31-Dec-24|
|---|---|
||£
£
£
£
624
624
17,203
14,400
13,300
18,303
275
275
1,256
1,256
3,082
1,150
1,932
16,209
20,000
20,417
15,792
108
442
550
-
1,500
1,500
-
20,000
1,554
18,446
-
30
40
(10)
-
650
262
388
-
7,220
7,220
-
-
2,075
2,139
(64)
-
700
700|
||38,757
67,017
47,582
58,192|
Marshall Legacy Jack Petchey Senior Section Heritage Badges International
Apprentices Curtains for Campsite Grass Sledges Campsite Redevelopment Peer Educators DCMS grant Adventure grant Friends of Chigwell Bushcraft Shelter
To help individual members to purchase uniform For Jack Petchey Awards Donation to be used for Senior Section events Sale of Heritage Badges Refund from trip cancelled due to COVID to be used for international trips
For the employment and training of campsite apprentices For the replacement of curtains in the lodges For the replacement of grass sledges For campsite redevelopment and improvements Contributions towards provision of peer education services Grant to provide materials to aid recruitment of volunteers Grant towards providing adventure activities Money held on behalf of the Friends of Chigwell Donation towards the provision of a bushcraft shelter
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