2024-12-31-accounts

Girlguiding Oxfordshire Financial Statements and Annual Report

For the Year ended 31 December 2024

CONTENTS	Page
Administrative Information	1
Structure, Governance and Management.	3
Principal Objectives
Developments and activities during 2024	4
Management Committee report	5 – 7
Independent Examiner’s report	8
Statement of financial activities	9 – 11
Notes to the accounts	12

Girlguiding Oxfordshire Administrative Information as at 31st December 2024

REGISTRATION DETAILS

Registered Charity 269199

GOVERNING DOCUMENT

Girlguiding Oxfordshire is governed by its Constitution

TRUSTEE BOARD 2024

TRUSTEE BOARD 2024	TRUSTEE BOARD 2024	TRUSTEE BOARD 2024
Position Name Dates (if not whole year)
County Commissioner	Mrs Sarah Cheetham
Assistant County Commissioner	Miss Carrie Francombe
County Treasurer	Mrs Karen Cruddis
Division Commissioner – Cherwell	Lisa O’Neill
Division Commissioner – Wychwood	Mrs Jane Digby
Division Commissioner - Abingdon	Mrs Carol Dunne	Until 19/5/24
Division Commissioner - Abingdon	Miss Emily Fisher	Until 19/5/24
Division Commissioner - Bullingdon	Helen Brockis	Until 19/5/24
Division Commissioner - Chiltern	Andrea Bain	Until 19/5/24
Division Commissioner – Otmoor	Helen Hayes	Until 19/5/24
Division Commissioner – Oxford City 1	Mandy Grime	Until 19/5/24
Division Commissioner – Oxford City 2	Caroline Thurston	Until 19/5/24
Division Commissioner – Oxford City 2	Katy Fifield	Until 19/5/24
Division Commissioner - Ridgeway	Position Vacant	Until 19/5/24
Division Commissioner – White Horse Vale	Sarah Macaulay	Until 19/5/24
Division Commissioner – White Horse Vale	Anne Lynn	Until 19/5/24
Division Commissioner – Windrush	Mrs Wendy Bayliss	Until 19/5/24
Division Commissioner – Windrush	Mrs Denise Parrott	Until 19/5/24

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Chair of advisers	Position vacant	Until 19/5/24
County Chair of Adult Support	Position Vacant	Until 19/5/24
County inclusion team representative	Patricia Hudson	From 28/5/24
Parent or Carer of young member	Ruth Letourneur	From 18/7/24
Inspire member (aged 18-30)	Megan Woodland	From 3/9/24

OFFICE ADDRESS

Jubilee House Horton Road Oxford OX33 1AQ

BANKERS

Barclays Bank PLC CAF Bank Ltd Marcham Road, Abingdon West Malling ME19 4JQ

INDEPENDENT EXAMINER

Paul Hyne 2 Sugworth Lane Radley Abingdon Oxfordshire OX14 2HY

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STRUCTURE, GOVERNANCE & MANAGEMENT:

The Guide Association Oxfordshire County, which also operates under the name Girlguiding Oxfordshire, is part of The Guide Association of the United Kingdom, which also operates as Girlguiding UK and is incorporated by Royal Charter dated 14[th] December 1922. The Guide Association Oxfordshire County is governed by an Executive Committee and operates in accordance with its constitution, which outlines its structure, responsibilities, and operational procedures.

The Guide Association Oxfordshire County is an association consisting of over 5,000 full and affiliate members in 2024.

Girlguiding Oxfordshire is organised into eleven geographical Divisions.

Trustees are appointed or re-appointed by the County Commissioner, following consultation with relevant Division Executive. Each trustee is appointed for a term of 3 years, with an option to extend to 5 in consultation with the county commissioner. Since 19 May 2024, trustees are appointed by the County commissioner in consultation with the executive committee.

Trustees take into account the Girlguiding Anglia Register of Risk Assessments. These are used to identify and manage any major risks that may arise.

PRINCIPAL OBJECTIVES

The objectives of the Charity are:

1. Girlguiding Oxfordshire provides opportunities for girls and young women to develop into confident, tolerant and caring people who contribute positively to the community.

These opportunities are delivered and administered by the adult leaders, all of whom are volunteers and willingly give their time.

1. A huge number of varied activities are provided to all the young members who follow the guiding programme at unit, district, division or County level. The emphasis is on teamwork, caring for the individual, and decision making.

Opportunities exist for the girls and young women to enjoy the out of doors, learn about being healthy, explore the expressive arts, learn about their own and other cultures, take an active role in their communities and much more.

1. Grants are not awarded to non-guiding organisations.

Grants to enable girls and young women to travel both nationally and internationally may be awarded (up to 20% of total travel costs).

Training grants are available to all adult leaders to encourage and assist with their development and ability to run activities for the girls.

Grants are available to individuals and units for those who require additional support to fully take part in activities.

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DEVELOPMENTS AND ACHIEVEMENTS DURING THE YEAR 2024

Girlguiding Oxfordshire is part of a worldwide movement providing experience and activities for girls from the age of 4 years old. The activities and adventures that girls experience through the programme help them to learn about themselves and gain the skills and confidence to realise their dreams and become involved members of the wider world. The specialist frameworks and practical guidance help leaders and volunteers to provide girls with a programme that supports their development and keeps them safe. This programme is developed through the five essentials of Guiding delivered by the many dedicated trained adult volunteers, over 1,100 currently in Oxfordshire, who willingly give their time to enable girls to enjoy Girlguiding activities. In addition to the dedicated volunteers in Girlguiding Oxfordshire, we are very fortunate to have the continued support from the Trefoil Guild and ‘Friends of Guiding’. The time that our volunteers all give to Girlguiding in our county amounts to thousands of hours each week.

This year has seen a change in our constitution and management structure. Our executive committee is now smaller but more diverse, including a member of our inclusion team, an Inspire member aged under 30 years old and a parent, to ensure as many voices as possible are part of the decision making process. In addition to the change in our executive committee, we now have an operations group to focus on the delivery of activities. Again, we want to ensure our young members are at the heart of what we do and have a meaningful place in the heart of our decision making processes. To support this, we have recruited 2 young members aged between 14 and 18 to be part of the operations team and all proposals are considered by the inclusion and diversity team.

Our big project in 2024 has been taking part in the Sobell House OxTrail. We created a challenge badge and units from across the county, and beyond, worked together to raise a total of £9,391.12 for the Sobell House campaign. During the Easter holidays, over 2 days, 127 people came to Jubilee House to help paint our 4 mini oxen and these were collected 1,408times on the official app during their time on display in Oxford over the summer.

2024 also saw the return of a county wide Ranger challenge, and a first aid course just for our 14 -18 year old Rangers and Young Leaders. We also had several all day events at Jubilee House giving Brownies the opportunity to learn more camp skills. Our Guide challenge began its new format, this year in Faringdon with an aim to travel around the county to a new venue each year, making it as accessible as possible for all our members. Guides and Rangers also had the opportunity to apply to join international trips planned for 2025 and 2026, our first county organised events for some years.

Our volunteers were not forgotten, in May, we celebrated with over 100 of our volunteers, presenting awards for long service ranging from 5 years to 50 years. This year we have presented long service awards totalling more than 1000 hours of service. As awards are given only at 5 years and then each decade, we know that there are many more years of volunteering to celebrate.

Sarah Cheetham

County Commissioner, Girlguiding Oxfordshire September 2025

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MANAGEMENT COMMITTEE REPORT FOR THE YEAR ENDED 31[st] DECEMBER 2024

Girlguiding Oxfordshire produces their accounts on a payments and receipts basis.

FINANCIAL REVIEW

The results of the year’s operation are set out in the attached financial statements. The net decrease in funds for the year is £32,156 (2023 - decrease £8,457). The retained cash reserves at 31[st] December 2024 amount to £201,506 (2023 - £233,662).

The trustees have been aware of the need to comply with good practice guidelines issued by the Charity Commission on free reserves and Girlguiding Oxfordshire policy is included in the notes to the accounts.

Girlguiding Oxfordshire has been able to depend on the generosity of volunteers in giving their time over the past year. The Charity details under “Volunteers” below the estimated contributions that volunteers services have made to the organisation.

RESERVE POLICY

The Charity Commission requires charities to determine and explain their policy for free reserves. The charity holds sufficient liquid funds to enable it to function for the next twelve months uninterrupted even if there were a significant drop in income in 2026. The charity also holds sufficient funds to maintain the property and campsite which is of an age to require significant investment over the next few years. The trustees are aware of their obligation to comply with the Charity Commission requirements and are confident planned expenditure in the new year will be in line with expected funding. The Trustees have put measures in place to monitor the financial state of the organisation and is reflected in the prudent spend this year.

RISK MANAGEMENT

Potential Financial Risks are:

1. 4% (2023 53%) of operational income is from Census, the annual contribution made by all individual members. This may be affected by either decrease in membership or by financial hardship experienced by individual members. In 2024 the trustees agreed to temporarily reduce the contribution expected from members in order to distribute surplus reserves. It is expected that 2025 census income will revert to around 50% consistent with prior years.

2. Income may be affected by economic downturn (either by reduction in census subscription, bank interest, or reduction in donations made by individuals or other bodies).

3. Costs associated with properties (Jubilee House).

The risks above are managed by:

1. Monitoring of membership figures and of finances by Trustees/ Finance Committee to identify if increase is required. Membership figures monitored and efforts made by those involved with Public Relations to maintain current levels or increase membership.

2. Finance Committee and Treasurer monitor banking rates as well as current expenditure and income. Major financial decisions made by this group are agreed by the Trustees.

3. The costs associated with the properties are monitored and managed by the Properties Committee who report to the Trustees and are represented on the Finance Committee. Best value is considered when making purchases or using services. Girlguiding Oxfordshire holds a reserve specifically for their properties.

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TANGIBLE FIXED ASSETS

The Charity has tangible fixed assets valuing approximately £293,562 (2023 £303,560).These items comprise mainly Jubilee House £291,381 and Fixtures & Fittings £2,180. All assets are recorded on a depreciated cost basis. The cost of Jubilee House is depreciated over 50 years, furniture and fittings over 10 years and computers over 4 years. A full list of the Charity’s tangible fixed assets, including resource materials, is available on request.

FUNDS AVAILABLE

Operational income for the financial year in question was £27,362 (2023 £40,859). In 2024 the trustees agreed to temporarily reduce the contribution expected from members in order to distribute surplus reserves. This contributed to the significant reduction in operational income.

This is based on income banked or recorded as being received before the end of the financial year. Income promised but not received is not included as this would not have been available to spend in this particular year. Girlguiding Oxfordshire produces their accounts on a payments and receipts basis.

In 2024 the property committee, with approval from the trustees, completed maintenance projects at Jubilee House. This included canopy raising and felling trees in the campsite grounds, replacement room divider and replacement kitchen shutter in the main house. Further maintenance and improvement projects are planned for 2025.

VOLUNTEERS

The Charity depends on the contributions of volunteers to enable it to meet its objectives. Current estimated voluntary hours are:

• County Commissioner - average of 80 hours per month

• Treasurer - average 10 hours per month

The charity has 8 members on its Trustees board with a further 47 members serving in an advisory capacity on its Executive and associated Committees. Each of these individuals contributes up to 40 hours per month to the charity.

There are also over 1,000 volunteers over the age of 18 years supporting the work of the charity contributing their time; this will vary from 2 hours to more than 12 hours per week

Paid Administration

The Charity also pays for the services of an office administrator for 7 hours per week, to support volunteers in administrative duties.

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STATEMENT OF TRUSTEES’ RESPONSIBILITIES

The trustees are responsible for preparing the trustees’ report and the financial statements in accordance with general applicable law and United Kingdom Accounting Standards (United Kingdom General Accepted Accounting Practice).

The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:

• select suitable accounting policies and then apply them consistently;

• observe the methods and principles in the Charities SORP;

• make judgments and estimates that are reasonable and prudent;

• state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;

• Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011 the Charities (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safekeeping the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

This report was approved by the trustees on 4 August 2025

Signed on behalf of the Trustees:

…………………………………………………….. (Trustee)

…………………………………………………….. (Trustee)

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Independent examiner's report on the accounts

Section A Independent Examiner’s Report

Report to the trustees/ members of Girlguiding Oxfordshire On accounts for the year Charity no ended 31 December 2024 (if any) 269199 Set out on pages

I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31 December 2024.

• Responsibilities and As the charity trustees of the Trust, you are responsible for the preparation of basis of report 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 the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

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:

• accounting records were not kept in accordance with section 130 of the Act or

• the accounts do not accord with the accounting records

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Date: 21 September 2025

Signed: Name: Paul Hyne Relevant professional qualification(s) or body (if any):

Address: 2 Sugworth Lane, Radley, Oxfordshire, OX14 2HY

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	Name					CharityNo.			CC16a
	Girlguiding Oxfordshire					269199
			Receipts and payments accounts
	For the period from		Period start date		To	Period end date
			1stJan 2024			31st December 2024
Section A Receipts andpayments
	Unrestrict ed funds		Restricted funds		Endowment funds		Total funds		Last year
	to the nearest £		to the nearest £		to the nearest £		to the nearest £		to the nearest £
A1 Receipts
Census	1,125						1,125		21,763
Tradingactivities	854						854		839
Property	8,106						8,106		8,144
Activity+event	8,409						8,409		1,214
Donations	460						460		495
Bank Interest	4,839						4,839		3,821
Other Income	3,569		-				3,569		1,250
Other Grant Income									3,334
Sub total(Gross incomefor AR)	27,362		-	-	-	-	27,362	-	40,859
A2 Asset and investment sales, (see table).
	-						-		-
							-
Sub total	-		-		-		-		-
Total receipts	27,362								40,859
A3 Payments
Activity& event	11,346								3,221
Badges	5,747								3,762
Equipment
Training
Rent/hall hire
Insurance	1,282								2,034
Utilities/Maintenance	26,612								16,653
Postage/Print/Stationary	364								441
Telephone	1,382								979
Refreshments	220								527
Promotional	--								2,585
Travel	812								1,708
Census	1,125								2,488
Misc Expend	9,628								12,878
Gifts
Sub total	58,518								47,276
Guides Operational Deficit	(31,156)								(6,417)

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A4 Asset and investment purchases	(1,000)
Property improvements							-		2,039
							-
Sub total	(1,000)		-				2,039		2,039
Total payments	59,518		-		-		49,316		49,316
Net of receipts/(payments)									(8,457)
	**(32,156) **		-		-		- 8,457
Net items posted to Reserves							-		-
A5 Transfers between funds							-
A6 Cash funds last year end	233,662								242,119
							242,119
Cash funds this year end									233,662
	201,506		-		-		233,662

Section B Statement of assets and
liabilities at the end of theperiod
Categories	Details				Unrestricted funds		Restricted funds		Endowme nt funds
									to nearest £
B1 Cash funds	Barclays current account				6,182				-
	Quest Camp bank account				4,636
	CAF current account				5,564
	COIF Deposit Fund				95,330
	County Badge bank account				4,139
	Friends of Girlguiding Oxfordshire bank account				20.655
	Barclays Instant Access Savings				65,000		**- **
					-				-
	Total cash funds				201,506		**- **		-
	(agree balances with receipts andpayments account(s))
					OK		OK		OK
					Unrestricted funds		Restricted funds		Endowme nt funds
	Details				to nearest £		to nearest £		to nearest £
B2 Other monetary assets	Other assets				2,005		**- **		-
					**- **		**- **		-
					2,005		**- **		-
	Details				Fund to which asset belongs		Cost (optional)		Current value (optional)
B3 Investment assets

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	Details				Fund to which asset belongs		Cost (optional)		Current value (optional)
B4 Assets retained for the charity’s own use	Jubilee House Property				Unrestricted				-
	Office Equipment				Unrestricted				-
	**Jubilee House Fixtures & Fittings **				Unrestricted				-
	County Badge Stock				Unrestricted		**- **		-
	County Shop Stock				Unrestricted
	Jubilee House Badge Stock				Unrestricted
	Total						-		-
	Details				Fund to which liability relates		Amount due (optional)		When due (optional)
B5 Liabilities	Other liabilities				Unrestricted		**- **
							**- **
Signed by one or two trustees on behalf of all the trustees		Signature			Print Name				Date of approval
					Karen Cruddis				4 August 2025
					Sarah Cheetham				4 August 2025

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Girlguiding Oxfordshire

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[st] DECEMBER 2024

1. ACCOUNTING POLICIES

Basis of preparation of Financial Statements

The Financial statements are prepared under the historic cost convention and include the results of the Charity’s operations, which are described in the Trustees Report as continuing operations. The accounts have been prepared in accordance with the Statements of Recommended Practice, Accounting for charities (Revised 2005), United Kingdom Accounting Standards and the Charity Act 2011.

The Charity has taken advantage of the exemption of Financial Reporting Standard No 1 from the requirements to produce a cash flow statement on the grounds that it qualifies as a small charity.

Incoming Resources

Revenue grants are credited to the Statement of receipts and payments on the date received, unless they relate to a specific future period, in which case they are included on the Balance Sheet as deferred income to be recognised in the future accounting period. Grants received for specific purposes are accounted for as restricted funds in the Statement of Financial Activities.

Restricted Funds

Restricted funds are to be used for specific purposes as laid down by the donor. Expenditure which meets the criteria is identified to the fund, together with a fair allocation of management and support costs.

Unrestricted Funds

Unrestricted funds are donations and other incomes received or generated for the objects of the organisation without further purpose and are available for general funds

Designated Funds

Designated funds are unrestricted funds earmarked by the Management Committee for Particular purposes.

Resources Expended:

All expenditure is accounted for gross and when incurred.

2. DEPRECIATION

The Charity keeps a register of fixed assets. A depreciation policy was introduced in 2009 using a depreciated cost valuation for the Charity’s fixed assets. The cost of Jubilee House is depreciated over 50 years, furniture and fittings over 10 years and computers over 4 years.

3. CONTINGENT LIABILITIES

There are no contingent liabilities relating to this financial year or future years.

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