Girlguiding Suffey West cwnty Girlguiding Surrey West County Annual Report and Financial Statements 2024 www.ggsw.org.uk Charity number: 273344 Table of Contents page Welcome Vison & strategy Purpose. plan and public benefit Responsibilities of Trustees and Chair's report List of trustees Campsite report 10 Financlal Review 13 statement of financial activities for the year ending 31st December 2024 14 Balance sheet at 31st December 2024 15 Notes for th• accounts 29 Year in numbers 30 Appendix l - Address and personnel Welcome From Sarah Ings, County Commissioner 2024 was my first full year as County Commissioner (Lead Volunteer) for Girlguiding Surrey West having taken over in September 2023. The year started with a series of engagement sessions with volunteers across the County to gain their feedback on the following topics:_ Events for girls Support for residentials Support for YL'S & DofE helpers Welcoming new volunteers Training, learning & development Communication Fun for volunteers Celebrating success Commissioner support One wish for the county The feedback collated was used to develop our County Plan for my tenure which ends in 2028. The plan was approved by our Trustee Board in May 2024. Vision & strategy Our vision in line with Girlguiding London and South East Region is that our county will be a diverse, supportive and connected community that offers exceptional experiences to girls and young women. Our membership will be empowered and inclusive and we will be a leading organisation for girls, young women and volunteers in Surrey West. We will achieve our vision through four strategic priorities:_ Exceptional experiences for girls Rewarding volunteer experience Inclusive and impactful Sustainable organisation During 2024 we implemented a number of operational initiatives under each Strategic priority in line with our County plan. Exceptional experience for girls Working in partnership with Brooklands Musuem and the Radio Society for Great Britain we gave girls the opportunity to osk questions to on astronaut on the International Space Station via a live link up. We held our first County PGL weekend for Brownies, giving girls the opportunity for a residential experience. We have continued to provide a variety of events for young people as well as challenge badges to enhance their experience of Girlguiding including two Ninja Warrior takeovers and a Guide Night Hike. Inclusive and impactful .&Plou Over100 volunteers attended our first County Thank You event. We olso relaunched our County newsletter during 2024 with a regular monthly cadence. We started Commissioner support sessions. ionef Eounty I west Fion) Sotoli, Surrey Rewarding volunteer experience We launched our first annual County welcome morning in 2024 giving new volunteers the opportunity to network and learn more about the Girlguiding programme; Sustainable organisation We continue to be mindful of environmental impacts of our activities and take an ethical approach to procurement. With robust governance in place to ensure decisions are made to sustain the futur8 of the County. . Purpose. plan & public benefit Girlguiding is the leading charity for girls and young women in the UK. Girlguiding Surrey West is a branch of Girlguiding, which with its branches forms the United Kingdom's leading chority for girls and young women. A report on Girlguiding's Public benefit activities during the previous year can be found in its latest annual report. Surrey West is the biggest County within the London and South East Region of Girlguiding. We have around 7,184 girls and leaders. As a subsidiary of Girlguiding we promote the objectives of Girlguiding and provide our own public benefit by aiming to be a girl led County, responding to their suggestions and those of their leaders and to meet the requirements of the leaders regarding support and training to enable us to give girls and young women o space where they can be themselves, have fun, build brilliant friendships, gain valuable life skills and make a positive difference to their lives and their communities. Our County covers West Surrey and is made up of11 Divisions each of which is split into local Districts. Governing Document: The Guide Association is incorporated by Royal Charter. Our County is an unincorporated Association governed by this same Royal Charter and its bylaws. Operational decisions are made by the Steering Group in conjunction with relevant teams e.g. Management, Steering, Growth, and Inclusion and Diversity. Governance decisions ore made in line with our constitution by the Trustee Boord. A copy of our constitution con be found on our website www.ggsw.org.uk rhryrnt$4de W•ybrjdg¢ Cornb•vl*y E*lSt atslldl&vd Fvrnham H¢j￿•M•14 To create a space that provides residential experiences and opportunities specifically in the fields of physical activity. noture education and historical education. Herons Wey To create a genuine riverside base providing residential experiences and opportunities that make the most of its location and access to the Thames Paxmead Riverside Base Responsibilities of Trustees & Chair report Over the past year, the Trustees of GGSW'S have overseen the development and launch of our 2024-28 county strategy. As detailed in this ReporL our incoming County Commissioner, Sarah, led extensive. multi-stakeholder engagement to ensure broad input and feedback on early ideas. We ore delighted to have approved the new strategy and look forward to seeing the results of its implemgntation. Indeed, this report already highlights some of the successes from early initiatives. It was particularly pleasing to see new activities and events being offered to girls alreody this year. In addition to launching the new strategy, 2024 was a busy year for our ongoing operations. We spent a significant omount of time at our Trustee meetings discussing investment in the countys campsites, taking urgent actions where required, and building the teams of volunteers to prevent over-burdening key individuals. As usual, we dedicated time to oversight of risk management across the county, including safeguarding, financial management and governance. Thank you to my fellow trustees for their continued support, to the management team for their hard work and commitment, and to all our volunteers. As showcased in this report. we are truly making a positive difference and creating lasting memories for the young women and girls we support. Venetia Cooper, Chair of Trustees List of Trustees Chair ofTrustees - Venetia Cooper County Commissioner- Sarah Ings Risk Trustee- Janet Cowley until 31" Augusc now vacant FlnanceTrustee - Ellen Louwfrom Jonuary 2024 Safeguardlng Asslstant Lead Volunteer - Jan Freemantle Health and Safety Advlser - Mike Kelly Campsit•S - Janet Cowley from 1° September Legal Trustee - vacant Trustee Representative Irom Steering Group - Hannah Roberts until September 24, Jill Judd from September 24 18- 30yrs Trustee - Julia Stimpson Campsites report Herons Wey In 2024 Herons Wey welcomed many Girlguiding and Scouting groups, Duke of Edinburgh Award Expedition participants and a small single parent festival style event for 5 days in August. Over 4,000 people camped at the site and Weyside usage has remained similar to previous years Campsit• & R•sid•ntial C•ntr• With approx.100 nights being booked. With a change to the Lead Volunteer in May 2023, 2024 has been a year of taking stock to ensure we are meeting the legal, health and safety requirements which continue to change, and to review how the site operates and the associated running costs. Herons Wey runs with an incredibly small team. We have 5 volunteers on the Management Committee which now meet every 4 to 8 weeks along with Lara Hughes, Girlguiding Surrey West's Campsite Development & Operations Manager. On site we have a handful of very dedicated volunteers who work incredibly hard to keep what they can running on a day-to-day basis. In 2024 we have odded the services of a handy man for 2 x half days per month to assist with all sorts of bits and pieces which supplements the existing 2 days per month of gordening services and weekly cleaning of Weyside that have been in place for many years. All operating costs have increased in 2024, but we have been hit very hard by the increase in electricity prices, with the costs for heating Weyside now exceeding £6,500. A number of chonges have been made to improve user experience which include: new key tags the introduction of key safes for the campsites improved signage the parachute shelter at Pax Wey new mattresses in Weyside the helmets & activity equipment being moved to the relevant activity area We have also added emergency lighting to Enid's Cabin and replaced the poles for the archery nets. In addition money from designated funds has been used to help cover the costs of ensuring the electrics in Weyside meet with current regulations, to add various valves to aid with the water hygiene requirements and to refurblsh Go Wlld! A large number of shutters on Weyside suffered significant damage early in the year through misuse by a group ond as a result we hove retired their use and sadly the zip wire has reached the end of its lifespan having failed the safety inspection. As we move to 2025, the review will continue, to ensure information and knowledge about the site's operation is documented and odded to the county share point. Wa are also aiming to continue to ensure we invest in the site's existing assets whilst balancing this with improving the user experience and ensuring we continue meeting the legal, health and safety requirements of running the site. Janet Cowley, Lead Volunteer for Herons Wey 2024 has been another busy year at Paxmead, with 60°A of our weekends and holidays booked for residential stays an increase of IO/. vs 2022. The weather sadly put pay to many Paxmead p addle sport sessions in 2024 - not because we can't go out In the rain but because too much water or wind and a fast- Riverside Base flowing stream in the Thames make it non-navigable. Many grant applications were successful which have enabled the installation of a Tomahawk ronge, a pizza oven, a soft archery set and a new swing. All these activities make residential stays more 8XCiting for our young members and can also be utilised for an evening as a unit meeting or adult social. Importantly, they generote more revenue for the site. Paxmead hosted three highly successful county events in 2024 which were all fully subscribed; Guide and Brownie water-based days and Rainbow's winter wonderland. In 2025 there will be more paddle sport training for young members and adults; Tomahawk training to allow residential groups who don't have their own instructors to do that activity. We hope to re-introduce evening paddle sport on a small scale and weather permitting have a longer paddle sport season enabled by grant funded new splash tops to keep everyone warmer and dryer! Lastly, Paxmead would not be so successful without the significant time and support given by a relatively small number of highly committed volunteers; a huge thank you to everyone who made it happen at Paxmead in 2024. Annabel Hitchin. Lead Volunteer for Paxmead Financial review Girlguiding Surrey West continued to deliver on progress in the 2024 financial year - across both revenues and investing in the safety of our sites and quality of activities we offer to Guiding units. Our totol income remains robust at £345.6k or 26% higher than 2023, supported by stable member numbers as the teams continue to drive engagement with Guiding units, increased bookings revenue across both Heron's Wey and Paxmead sites and successful events such as the PGL Brownie Holiday, Ninja Warrior and Winter Wonderland. We also continue to benefit from the strong cases put forward by our operational teams to win grant funding ond secure donations, with 2024 at £25.6k almost doubling the level achieved in the prior year - most notably this has gone toward creating additional revenue driving activities for Paxmead and supporting events such as Scoutabout and Night Hikes and a Narrowboat weekend. Conversely. our total expenditure landed at £380k or 22% higher than 2023. Although some of this increase is volume-based and reflects the cost to deliver the increased events revenue, there were a number of required maintenance activities needed across our sites, with our Freehold site, Herons Wey, specifically focusing on woter hygiene, electrics and refurbishment of octivities. Given the age of our sites, we expect there to be an ongoing requirement for spend on maintenance activities into 2025 to ensure we maintain a safe, compliant and engaging space for our members. Girlguiding Surrey West remains in a healthy financial position with the continued use of Xero and adherence to our policies making it a well-managed and robust charity. We maintained a healthy level of financial reserves in 2024, in line with our reservas policy. Reserves totaled £193,729 as at 31 December 2024 (£211,125 in 2023). A proportion of financial reserves continue to be invested in accordance with the Investment Policy with o view to maintaining their real value over time. As in 2023, this was done by investing through an investment vehicle designed specifically for charities, with a low- medium risk rating. The value of the invested funds was £81612 as at 31 December 2024 (£77,334 in 2023). Unrestricted other thansee Note 3 - 6 Designotecl Restricted SeeNote7-9 See Note16 See Note16 Designateci See Note17 See Note17 10 Risk assessment statement of public benefit Girlguiding takes Risk Management seriously, regularly reviewing risks with the Trustees, one of whom has accountability for"Sa*eguarding" and another for"Risk" within the County. We carried out a regular review of our Risks in all areas. Girlguiding Surrey West 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's Public Benefit activities during the previous year can be found in its latest annual reporL As a subsidiary of Girlguiding within Surrey West, we have continued to provide our own public benefit activities. In particular we have provided organisationol and administrative support and training. and organised activities principally for the benefit of our members. We promote more broadly the charitable objects of Girlguiding for the benefit of girls and young women. The trustees have considered the guidance provided by the Charity Commission in connection with public benefit. With respect to financial risks, the Trustees believe that Girlguiding Surr6y West has a strong financial position and healthy cashflows. Specifically, the Trustees believe that Girlguiding Surrey West is a going concern,. the level of reserves currently in place are more than sufficient to cover an extremely prudent assumption on the possible losses that may be incurred. Volunteer hours Our Volunteers give an average of 3.5 hours a week, in a normol year, in the service of Girlguiding Surrey West at unit level with the Senior Management Team. Herons Wey & Paxmead Site teams, Division & District Commissioners, Advisors and Trainers volunteering for an average of10 hours per week for duties outside their units with some working an additional 20 hours per week. This time is all voluntary and is significant. We do currently have volunteers willing to dedicate that time but we also pay for some services which would be difficult for volunteers do. This includes our County Office team. Forward plans During 2024 Girlguiding Surrey West developed our County Plan which sets our strategy and operational deliverables until 2028 Approval of accounts These accounts were approved by the Trustees on 31st May 2025 and signed on their behalf by vth( Sarah Ings County Commissioner Girlguiding Surrey West (Charity No 273344) Venetia Cooper Chair of Trustees Girlguiding Surrey West (Charity No 273344) 12 statement of financial activities for the 31st December, 2 earending 24 2024 2023 44.102 16S.598 22.612 613 44.715 41504 785J81 37.467 88.758 4.895 231754 27,$07 7.095 251.182 18.507 25.802 13.52a xpwdltur•on: 8B248 ." 18,598 1,282 284367 89.528 4222 1.056 {28W) 21384 19,880 26.890 380,370 29488 6278 3,209 (6.Frn) (20,ffl3) (7￿c*1) (14,594) N•tlne4)m•l{•xp￿dhw•) Roeoncilluti(*n oliund&" 16,17 I113.307 1.106.837 293.690 134.802 1.541.799 113.833 1.611288 1.541.531 1.541. Totallunds carrf•d lor4￿11[ I91￿16 13 Balance sheet at 31st December. 2024 2024 2023 Tangiblo assets Investments Totsl fix•d assots 12 980.$88 161.798 1.121386 1.158.43S 1.026.678 178.320 1204.998 1,236,789 1.462 13233 8,534 7.070 53Affi SO.OTd 113,633 194.789 378.785 14 C(rsh at bank and In hand 77.884 Total current (wts 984 n8.167 113,633 368,784 37S.928 Liabilhies: Creditors- am¢)unts lalliry (knTth*ihln on8year 15 80.159 I106,837 n3.495 . 29l816 113,633 307,287 305.030 113.633 l511288 1,647.799 Total net assets Thefunds ofthe charity. Rgstrlctod Funds unrestrict￿ Furxls 18 293.890 113,633 1220,470 1.248.100 IH833 1.511288 1,641,700 17 1.106.837 IIW837 Total fvnds 297￿16 These accounts were approved by the Trustees on 31st May 2025 and signed on their behalf by (~ Sarah Ings County Commissioner Girlguiding Surrey West (Charity No 273344) venetia Cooper Chair of Trustees Girlguiding Surrey West (Charity No 273344) 14 Notes for the accounts l. Accounting pollcies Basis of accounting The Accounts (linoncial statements) are for the entlty Girlguiding Surrey West and have been prepared on the occruals basis in accordance with the historic cost convention. The financial statements have been prepared in accordance with The Statement of Recommended Practice . Accounting and Reporting by Charities preporing their account in accordance with the Financial Reporting Stondard applicable in the UK & Republic of Ireland (FRS102) issued on16 July 2014 and the Chorities Act 2011. The trust constitutes a public benefit entity as defined by FRS 102. The trustees consider that there are no material uncertainties about the Trusys ability to continue as a going concern. The presentational currency is sterling and the accounts have been rounded to the nearest £1. The 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 Irelond (FRS 102) (Second Edition),, the Financial Reporting Standard applicable in the United Kingdom and Republic of Irelond (FRS102) and the Charities Act 2011 and UK Generally Accepted Practice as it applies from I January 2015. The financial statements have been prepared to give a 'true and fair, view and have departed from the Charities (Accounts ond Reports) Regulations 2008 only to the extent required to provide a 'true and fair vie)fi/. This departure has involved following '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) (Second Edition)'rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from l April 2005 which has since been withdrawn. 15 Incomlng Resources Income The main income streams for the charity are subscriptions received from the membership, donations, grants. campsite and boating activities and from the sale of badges and shops at Herons Wey and Paxmead. Income is recognised when receivable. Grants are recognised when receivable except to the extent that performance conditions have not been met. Income relating to bookings at Herons Wey and Paxmead is deferred to the year of the activity taking place. Donations. legacies and sFmilar incomlng resources These are included in the Statement of Financial Activities (SOFA) when: .The charity becomes entitled to the donations. legacy or similar income .The income receivable can be measured reliably, and it is probable the income will be received. Tax reliel on donations and gffts Incoming resources from tax claims are included in the SOFA at the same time as the gift to which they relate. Glfts in klnd for sale or dlstrlbutlon These are included in the accounts os gifts only when sold or distributed by the charity. Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount realised. Gifts in kind for use by the charlty These are included in the SOFA as incoming resources when available. Interest receivable Interest on funds held on deposit is included when receivable and the amount can be measured reliably. other Income Grants receivable from Government via local authorities during the pandemic. 16 Outgoing resources Support costs Support costs include the cost of administering the county off ice, governance costs and depreciation. Grants payable These represent the cost of subsidising international events plus discretionary grants but excludes Lettings Subsidy paid to units to help with Hall hire costs. Expenditure and liabilities Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to the exp8nditure. it is probable that settlement will be required and the amount of the obligation can be measured reliably. Irrecoveroble VAT is charged as a cost against the activity for which the expenditure was incurred. Oporatinglgases Rents paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease. Expenditure Redundancy payments are made in line with the statutory requirements Assets Tangible lixed assets for use by the charity These are capitalised if they can be used for more than one year, and cost at least £1,000. They are valued at cost or a reasonable value on receipt. The charity does not have a policy of revaluation. Depreciation is provided on a straight line basis, no less than 3 years. Where appropriote the Depreciation period is taken to be the life of any guarantee on that item or work. For Paxmead nothing will be depreciated beyond the end of the term of the lease. The current lease ends in December 2034. Debtors Debtors are recognised at settlement amount due after any trade discount. Prepayments are valued at the omount prepaid net of any trade discounts due. Investment Investments are initially recorded ot transaction value and subsequently measured ot fair market value at the balance sheet date using the closing quoted market price. The statement of Financial Activities includes the net gains and losses arising on revaluation. Stocks Shop Stocks are valued at the lower of cost and market value. 17 Creditors Creditors and provisions are recognised where the Charity has a present obligation resulting from a past event thot will probobly result in the transfer of funds to a third party and the amount due to settle the obligation can be measured reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for trade discounts. Funds Unrestricted funds are available to spend on activities that further any of the purposes of the Charity. Designated funds are unrestricted funds of the Charity which the trustees have decided at their discretion to set aside for a specific purpose. Restricted funds are donations which the donor has specified ore to be solely used for a particular area of the Charitys work. Financial Instruments The charitys financial assets and liabilities qualify as basic financial instruments and as such are initially recorded at cash. transaction or settlement value. Current Assets and liabilities are measured at cash or settlement value Pension The charity contributes to a money purchase scheme on behalf of its employees. This is operated by the Pensions Trust for Charities and Voluntary Organisations. Contributions to the scheme are a set percentage of salaries and are charged to the unrestricted fund. Golng Concern The Trustees have considered going concern up to one year from the date of signing these accounts. The Trustees bosed on a review of the forecast and budgets believe there are sufficient reserves for GGSW to continue operating for the foreseeable future. Judgements in applying accounting policies and key sources ol estimation uncertainty The preparation of these accounts requires the Trustees to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily available from other sources. The estimates and assumptions are based on historical experience and other factors and ore reviewed on an ongoing basis. The Trustees do not consider there are any critical judgements or sources of estimation uncertainty requiring disclosure. 18 2. Donations 21Y24 (£) 2023 {£) 41504 Donations in the year were £44,715 (2023: £42,504) of which £44,102 (2023: £42,351) wer8 unrestricted and £613 (2023: £153) were restricted. 3. Incoming resources from charitable activities 2024 (£) 2023 (£) County Events & Troining 46.909 4.239 Intemational Trips 26,788 Herons Wey 88.008 Paxmead excludlng shop 57,351 Cumpslte Contributlon to County 9.000 Officg 96.487 69,358 21.000 233.754 185,386 Incoming resources from Charitable activities was £233,754 {2023: £185,386) of which £165.596 was unrestricted (2023.. £102,047). £0 (2023: £400) was Designated and £68,158 was restricted (2023: £82,939). 4. Incoming resources from other trading activities 2024 (£) 17.534 5.078 4.895 27,507 2023(£) 25.521 8.550 3J96 37.467 County Sales Includlng Badges H•rons W•yShop Sal Incoming resources from Other Tradin £21612 was unrestricted (2023: £33.921 was restricted (2023.. £3,396). activities was £27.507 (2023: £37,467) of which , £0 was Designated (2023: £150) and £4,895 19 5. Investment income The investment income from dividends of £14,002 (2023: £13.151) arises from money held in interest bearing accounts. 6. Other income Girlguiding Surrey West received, in 2024, £6,982 over several grants for boat replacement and boating equipment upgrades. A £950 grant was received for marketing and "Growth" activities, and £11,733 for new non-boating activities ot Paxmead. All grants were spent in the year. Girlguiding UK also granted Girlguiding Surrey West o number of Adventure Fund grants for specific events ond activities, amounting to £12.120. £6,474 remain to be spent on activities plonned for 2025 and has been treated as"income in advance". 7. Charitable activities Guldlng Grnnt 2024 {£) Actlvltles Fundlng ot 2023 (£) Grants & Gifts Letttngs Subsldy O•neral Guldlng actlvlties Internatlonal trlps Tralnlng •xpen8e$ County Day Herons Wey Camp Slte Puxmead 1685 w 1685 6.575 6,575 49.527 1,185 8.685 8.610 49.521 26,788 8.377 L 7.518 - 3.901 51,613 48,105 111.634 268.079 8,3n 112,916 58.512 121.904 351.230 112,916 58.512 121.904 360.490 9.260 See Note 8 for a breakdown of support costs. Expenditure on Charitable activities was £360,490 (2023: £268,079) of which £265,669 2023.. £154,731) was unrestricted, £6.575 (2023.. £12.586) was Designated and £88,246 2023.. £99,150) was restricted 20 8. Support cost 2024 (£) 21Y23 (£) 200 768 statlon•ry. Printing. Copywvj Phone, Postage. Mlleago Archlvist & W•bslt• County Office othor Depreciation 562 70.271 3,982 44,214 2.674 121,904 Expenditure on support costs was £121,8Th (2023: £111,634) of which £92,137 (2023.. £83,777) was unrestricted and £29,734 (2023: £27,857) was restricted. Independent Examination Fees in 2024 were £2.646 (2023: £2.520). 57.670 3398 44.911 3,976 9. Cost ot trading and other sales 2024 (£) 2023 (£) 14.528 21.381 1,282 4.072 19,880 26.890 Expenditure on Trading and Other Sales was £19,880 (2023.. £26,890) of which £18,598 (2023: £26,659) was unrestricted, £0 (2023.. £0) was designated and £1,282 (2023: £232) was restricted. c￿Trty Sales Includlng Badge8 Paxmead Shop Sales 10. Salary costs 2024 (£) 2023 (£) 360 360 59,669 46.831 5.817 5,611 4.144 3,005 69,990 65.807 Payroll Admin stration @ £iolmonth Salary .. Employers P•n8lon Contribution Employers NatiorKI Insurance Girlguiding Surrey West's Payroll is operated by Girlguiding LaSER (London & South East Region). No salaries were paid to Key Management Personnel including Trustees, Senior Management or Steering Committee representatives. 21 11. Trustees and other related parties No remuneration was paid to a trustee or connected person, and there were no payments to related parties. As normal Trustees could claim expenses for eg Mileage. 12. Fixed assets Lon ngs Ings Equ pm•nt strueturn& stru¢tur•& & slte malntenonc8 ma5nt•nunc• Bu Tol Cost at 111124 A