Girlguiding Anglia Girlguiding Anglia Annual report 2024 Girlguiding Anglia annual report Year ended 31 December 2024 &b Girlguiding Anglia Charity reference & administrative details Rogl $t•rod ¢harlty namg The¢￿Ide A$$ocI￿10Th Anglla r•glon Oporatlng as Glrlguldlng Anglla Charlty numb•r 278508 Audltor Lovthv•ll Blak• LLP Banksld• 300. P•rKhmqn Wayi Broadland Buslnms Park NoTh4lch NR7 OLB 8onk•r* 8ar¢layi Bunk PLC Sl O•ory• Hou8• l Gulldhall Str••t Lloyds BunkPLC 16 ¢)entl•man'8 Walk •*rwl¢h. NR2 ILZ Cambridgo. CB2 3NH Chl•f Comml*¥lon•r Karm Johnion Mqngg•m•nt T•am Amandq Buyfi￿￿ st¢phanle Amold Louls• Copl•y Bonn1• Dlllu ExrKudv• manqg•r (lo 30 Jun• 2025) D¢puty •xecullvo manugor (from 1210412024) A•tail manag•r Communl¢(rtloM & opportunlil•¥ manag•r {lo 18hol2024) C•nlr• and Ktat• manag•r (to 17h212024) D•puty •xocutlv• manayr (from 1711*024 t• 04104125) Int•rfm •x•wllv• mqnag•r (from 04104125 to 02106125) Ex•cutlv• marmryw (Irom 02106125) Flnane• munug•r {t• 2010612024) FlnoKo munug•r {from 110712024 to 30106ts5) M•mlJ•r#hlp •upport manag•r Flona Hunt•r Dovld Mold¥ton• Thlago Vlunn Lucy Martln Prltt¢lpal off l¢• & R•glstor•d Addr•$* Glrlguldlng Anglla 7Gr•at Hautbols Road Coltlshall, Nornl¢h NortglK NR12 7JN Girlguiding Anglia annual report Year ended 31 December 2024 éb Glrlguiding Anglia Trustees Th• tn¥t••• qr•th• votlng m4Ynb•rs of th•olrlguldlng Anglla •x•¢utlvo Mmmltt•&Th•tru8tO98 wt￿ huv0 s•N•d th• charfty slnco l January 2024 ar•as lollows: Chl41 eommlsslonw for Anglla D•puty ¢hl¢f¢omml*$lon¢r Emma Ellwrlnglon Tr•asuMr tll 15 October 2024 Laum Kennard r•glon appolntment ltr￿SuT•r r•glon oppolntm•nt r•glon qppolntmont ehalr offfinan￿ eommltt•• tnwt•• From 19 Augu¥t 2024 tll 31 D•e•ml)or 2024 P¢rt Plnlnwon Flona Joln tII 30 Aprll 2024 Glll Lak• From 27Juty 2024 athuny slm Rulh Vuu9han Ro¥•m(ry Jdl•ry Gra44root* Iru¥ts• tll 16 2024 Extomal tnMt•• County ¢omml*$lon•r tN$t•• Carol• D¢NI•* Couity eommlsslon•r tMst•• County comml¥slon•r tru•t•• Kalh•rln• W•#t 1114Augu•t2024 Fr•m 27 July 2024 From 27j￿u(ry 20215 Sarah Ch••tham County comml••lon•r tnMts• Ang•la Ellls •)rassroots tru8t•• H•alh•r Lo• ra$$rool$ tN•t From 27January 2025 Carolyn HaY• A•glon gppolntm•nt •glon apptrlntm•nt olvl$ Advo¢at• P(ml (¢Mp) ¢halr From 15 Mw¢h 2025 Ally WurT•n Hannqh J•an• From 15 MwGh 2025 Fvom 17 May 2025 Girlguiding Anglia annual report Year ended 31 December 2024 éb Girlguiding Anglia Trustees. report The trustees are pleased to present their report und the firiuneitsl Statements of the charity for the year ended 31 December 2024. statement of trustees, responsibilities The trustees are responsible for preparing the trustees, annual report and the financial statements in accordance with applicable law and United Kingdom Accounting Stondards (United Kingdom Generally Accepted Accounting Practice). The law applicableto charities in Eng5and and Wales requires tha trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the ehority and of the incoming resources and application of r8sources 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 of the Charities SORP 2019 (FRS102) make judgements 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,. and prepare the financial statements on the going concem basis unless it is inappropriateto presume that the charity will continue in operation. The trustees are responsible for keeping proper occounting records explain the Charitys transactions that disclose with reasonable accuracy at any time the financiol position of the charityand enablethem to ensurethat the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of th8 trust de8d. They are also responsiblefor safeguarding the assets of the charity ond for taking reasonable steps for the prevention and detection of fraud and other irregularities. The trustees are responsible for the maintenance and integrity of the financial informotion included on the charivs website. Legislation in the United Kingdom governing the preparation and dissemination of the financial moy differ from legislation in other jurisdictions. Girlguiding Anglia annual report Year ended 31 December 2024 &b Girlguiding Anglia structure, governunce and management Girlguiding Anglia comprises twelve guiding counties. It is oneof the nine countries and regions of Girlguiding (the operating name of The Guide Association), which is the leading youth organisation for girls and young women in the UK. Girlguiding Anglio was established by The Guide Association (registered charity number: 306016) ('Glrfguldlng') board of trustees in line with the powers delegatad to them as described in Bye Law 8.2.c in the Royal Charter. he Guide Associotion Anglia region. has the operating nam8'Girlguiding Angllo, Girlguiding Anglitts executivecommittee is responsibleto the Girlguiding executive committee for the direction of the general development of the principles, aims, policy, organisation and rules of The Guide Association, os set out in the current issue of The Royal Charter and Bye- Laws and including Girl9uiding policies and procedures. The day-to-day management of Girlguiding Anglia is dalegated to the senior management team with oversightfrom the chief commissioner. Girlguiding Anglia will und8rtak8 periodic benchmarking of the salary scale and gradings of senior management salaries when they s8e a need to do so, or at least every 3 years. The human resources committee will consider a variety of factors when setting any annual increases and reviewing salaries including: Inflationary pressures (as measured by the governmenys Consumer Price IndeK Retail Price Inde& ond any other relevant measures) The need to meet legal minimum wage requirements (e.g.) National Living Wag8 and National Minimum Wage Affordabllity, including the need to build reserves for future investment. What is happening to salaries externally in the public, private and third sectors (benchmarking) and the need to address any recruitment or r6tention difficulties. Seniice and dedication of staff Recrultment, appointment and training of trustees Girlguiding Anglia's constitution provides for a minimum of 9 and maximum of15 trustees, as follows: Chief commissioner (chair); Deputy chief commissioner (vice chair); Region treasurer,. The chair of the finance committee The chair of the Girls, Advocate Panel Two to three Anglia region county commission8rs; One to three Anglia region appointment holders; One to two Anglia region grassroots leaders; ond Up to I￿0 8Xt8rnal trustees. Girlguiding Anglia annual report Year ended 31 December 2024 • Girlguiding Anglia The first four roles above are ex-off icio roles,. whilst the others are elected roles. The appointment of the trustees is constituted as follows: the chief commissioner is appointed by the chief guide of Girlguidingi the deputy chief commissioner is appointed by the chief commissloner of Girlguiding Anglia. the region treasurer is appointed by the Board of trustees, on the recommendation of the chief commissioner. the chair ot finance committee is appointed by the chief commissioner the chair of tha Girls. Advocate Panel is appointed by the board of trustees the three countycommissionertrustees areelected byall the countycommissioners within Girlguiding Anglia,. the three region appointment holder trustees are elected by the board of trustees; the grassroot leader trustees are elected bythe board of trustees on the recommendation of their county commissioner; the extsrnal trustees are appointed by the board of trustees. Upon appointmenL all trustees receivetraining in their duties and responsibilities to the charity and are offered furth8r on-going training opportunities to ensure good governanc8 as appropriate. Risk management statement The major risks facing the charity are reviewed and carefully scrutinised by the trustees on a regular basis. Ownership of each of thes8 risks has been identified and systems have been developed in order to take steps to mitigate them. A full risk register, detailing all the risks, owners ofthe risks and mitigating actions has been compiled and is available at the charity's registered office. Key risk areas (with examples) are: Governance, regulatory & complianc8 (18gislotive changes, lack of suitable trustees) External (safeguarding, international travel restrictions) Operational (staff numbersand qualification, equipmentmalfunction, over subscription to 8vents Financial (insufficient funds, accounting error, fraud) Mitigating measures that the trustees hav8 introduced include.. Attending external briefings Employing and training competent staff Maintenance contracts and equipment insurance for oll critical equipment (including IT) Specialist committees overseeing each area of the organisation led by experienced people. Internal reviews by trustees of areas of the charity Tendering for major contracts Use of external professionals. Girlguiding Anglia annual report Year ended 31 December 2024 &b Girlguiding Anglia Objectlves and activities The charitys aims and objectives are described in The Royal Charter of The Guide Association 1922. The current statement of purpose and aim of guiding are as follows: statement of purpose Girlguiding enablesgirls and young women to developtheir potential andto make a difference to the world. The aim of guiding The aim of guiding is to help girls and young women develop emotionally, mentally, physically and spiritually, so thatthoycan make a positive contribution to their community and the wider world. Girlguiding Anglia. as part of Girlguiding, is responsible for enabling and encouraging the fulfilment of the above stat8ment triroughout the region and its twelve counties. Volunteers We thank all our volunteers. Without their hord work, Girlguiding wouldn't exist They manage 8V8rything from local units to providlng skills advice and serving as trustees. We are proud to be a volunteer-led organisation. statement of public benefit Thetrustees confirmthatthey have referred to the Charitycommission's general guidance on public benefit when r8Vi8wing the charitys aims and objectives and in planning future activities. The trustees believe that the activities Girlguiding Anglia undertakes throughout the region, such as events and projects for young members and learning and development opportunities for adults, benefitthe public by aiding the personal development and wellbeing of girls, young women and adults through the pursuit of Girlguiding's aims. The chair of trustees and chief commissioner's Report on pages 7 to 8 gives details on what has been achieved in 2024. Girfguiding Anglia annual report Yeor ended 31 December 2024 &b Girlguiding Anglia Chair of trustees. report for 2024 2024 was the year of finance for Girlguldlng Anglia and especially within the chiefs team. We started the yoar with the decision to appoint a new member to the chief's team who would be able to support all members on financial matters and so in May, Claire Course (deputy chief commissioner) and l interviewed and appointed Laura Kennard as an assistant chief commissioner. Laura has brought a wealth of experience with her and hos supported not only the region off ice but also our lead volunteers and trustees. In October, Laura led a finance training at our region conference which was followed bytrustee training. Since conference, Louro has worked on the induction process with Claire and l and has led trustee training for trustees, lead volunteers and new county commissioners. As chief commissioner and chair of region trustees, I want to mak8 sure that guiding is accessibleto all. In 2024, Girlguiding Anglia received £41.000 from Girlguiding. Driven by Claire Course,this fund suworted girls around the region with fees, uniform etc so that we were able to reach out and support as many members as we can. Anglia had an amazing summer when Hautbois staff held our very first Hautbois Fest which was a sell out and the girls and adults who were able to attend had an amazing time listening to music.trying something newand crafts. We can't wait to see what's in store this year for the Brownig Spectocular event and of course, Hautbois Fest in 2026. Following a short consultation with our members, we took on the task of rewewing our region constitution in July. The board of trustees were happy and following the seal of approval, we sentit to Girlguiding's trustee board tor ratification and was rolled outatthe beginning of 2025. Clair8Cours8 and I setabout int8rvi8wing grass roots mombers to become trustees, and l am delighted that we nowhavel)NO grassroots trustees and new region appointment holders. Charlotte Bennett (assistant chief commissioner), now Chorlotte WrighL worked hard throughout 2024to developthe new Girls'Advocate Panel (GAP). The idea is that the panel will meet regularly and will feed directly into the Executive Board, especially as their chair is a region trustee. We are aiming for all our counties to have a representative on the ponel in the very near future. The girls are be￿een the age of16 and 25. Chris Skinner (assistantchief commlssion8r) has worked tirelessly with the international team and l am delighted that 2025 will see several international trips takg plac8. In 2024, there was an adult training at Hautbois where leaders were inspired to lead international events; there were 2 international tripsfor leaders led byTina Powell (our International lead volunteer) and a succossful international event was held in the autumn. Girlguiding Anglia annual report Year ended 31 December 2024 &b Girlguiding Anglia As a chief's team we are settling into our roles and Chris has taken on the lead role for Complaints and Complianc8 - not an easy ask but carried with care and support. Chris is looking for volunteers to become complaints and compliance officers to further support our county commissioners. We are delighted thatwe have a pool of 6 safe practice liaison volunteers (SPLVS) who provtde supportto our volunteers when dealing with safeguarding and complaints. A huge thankyou to our newly appointed SPLVS who are doing a sterling job. Supporting our amazing volunteers is paramount and onsuring they have whatthey need to offer good guiding is so very important to us all and so we have developed our region induction so that lead volunteers, county commissioners and trustees know how we can help thery what we can offer from the staff team and what we all do as a member of th8 chief's team. Our firstinduction with countycommissioners in October 2024was well received and will be developed and continued. In February 2025, we held the Girlguiding Anglia Pyiama Party which saw no less than 21,000 members take part The event was well organised by a team of volunteers and the staff team led by ourveryown, Claire Course,who led with enthusiasm and skill to ensure that we held an event that was trulyamazing. Packs including activitycards,teddyt-shirts.toothbrushes and a Very special badge were sent to all. We have a numb8r of events coming up thls year and as a staff ond volunteer team we are working tirelesstyto ensure that Girlguiding Anglia sails on in an organisation that is powered by volunteers who are all an inspiration. A huge thankyou to all volunteers who give their time and go above and beyond every day of the year - you are all amazingl Karen Johnson, Chl•f eomml$ilon•r and chalr of truste•$ Girfguiding Anglia annual report Year ended 31 December 2024 b Girlguiding Anglia Review of financial position Thefinancial statements annexed to this report are those of Girlguiding Anglia and reflect the activities the region undertakes. Counties, divisK>ns, districts and units are responsible for their own finances. The statement of financial activities (SOFA) Incomeand expenditure for theyear are detailed in the SOFA.tog8ther with net gains or losses on investrnents. These are shown separately for the association's unrestricted funds, which may be used at the discretion of the trustees. and the association's restricted trust and special funds, which must be spent in accordance with the donors, wishes. Net income before other recognised gains and losses for the year amounted to £52,586 cony)ared with net income of £150,770 in 2023. Total gains on investments amounted to £87,020 compared with £188,324 in 2023. An important feature of the SOFA is the analysis of exp8nditure between direct charitable expendittire on the charitys activlties and support costs. Direct charitable expenditure represents 84/0 of the total expenditure, compared with 84Y• in 2023. The principal funding sources in 2024 are subscriptions and region activities £1,137,340 (2023 . £756,483) Hautbois Activity Centre £894,974 (2023 '. £723,270) and retail trading £204,555 (2023 .' £198,800). Risk and going concern In 2024, Girlguiding Anglia managed a range of risks influenced by global financiol instability. natural disasters and conflicts. operational risks included workforce changes, prompting a staff restructure in January 2025 to align with our strategic goals. Access to guiding remains a key risk, addressed throughthe growth and retention strat8gyand supported by a £2 million national Department for Culture, Medio and Sport (DCMS) grant Girlguiding Anglia's share of £191,908 is being delivered over a ￿0-year project running to March 2025, with a possibleone-year extension under discussion. This funding is enabling the region to expond capacity and improve accessibility to local Guiding. Volunteer support continues to be a priority, with increased investment in flexible learning through online tools and video conferencing. All risks are actively monitored by the board of trustees. ensuring strong governance and positioning th8 charity to remain a going concern. Girfguiding Anglia annual report Year ended 31 December 2024 &b Girlguiding Anglia Investment policy The investment powers of Girlguiding Anglia are setout in The Royal Charter and Byelaws of The Guide Association 1922. There are no restrictions on the chariws power to invest An investment strategy is set by the trustees every five years, within an overall agreed policy in which investment is in a low- and medium- risk portfolio, with a view to ensuring that capital appreciation of such investments exceeds inflation over a five-year period. This is monitored regularly. Reserves policy Girlguiding Anglia has restricted reserves of £56,269 (2023 .' £123,305) as detailed in note19. These are governed by restrictions when they were received. In addition, out of the unrestricted reserves of £4385,544 (2023: £4,178,902) a totol of £176,763 has been designated for specific purposes bythe charitys trustees (2023:£141,541). See note19 for details. Fre8 reserves r8pr8s8nt thé working capital of the association ovailable to support short and medium term objectives and to safeguard against unexpected decreases in income. It is the policy of Girlguiding Anglia to maintain unrestricted funds. which are the free reserves of the charity, of around six months. forecast expenditure, including any planned projects or capital exp8nditur8. This policy is r8view8d by the board of trustees on an annual basis. Fortheyear ended 31 December 2024 our free reserves are £1,289,398 (£1,199,754 in 2023) after the deduction of unrestricted tangible assets and investrnents. Six months, expenditure and capital commitments have been calculated at £1,169,565 (£842,858 in 2023). Any surplus will be carried forward to further the aims of the charity. Fundraising policy Girlguiding Anglia does not normally undertake any fundraislng activities from the public, either directlyor using an agency. As such,w8do notcurr8ntly subscrib8to a fundraising cod8 or regulation. Weare not aware ofanyfailures, during the year ended 31 December 2024 (2023: none). by the charity or any person acting on its behalf, to comply with any fundraising standards, nor did we receive any complaints about fundraising activity. Our staff have been provided with training on how to protect vulnerable people and other members of the public from behaviour which is an unreasonable intrusion on a person's privacy; or whlch is unreasonably persistent and places undue pressure on a person to give money or other property. 10 Girlguiding Anglia annual report Year ended 31 December 2024 &b Girlguiding Anglia True and falr override The financiol stotements have been prepared to give a 'trua and fair, view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to providea'true and fair, view. This departure has involved following Accounting and Reporting by Chorities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) issued on 16 July 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from April 2005 which has since been withdrawn. Approval of the annual report This report was approved on 26 July 2025 and signed on behalf of the board of trustees by Karen Johnson (chief commissioner and chair of trust8es) ii Girlguiding Anglia annual report Year ended 31 December 2024 éb Girlguiding Anglia Independent auditor's report to the trustees ol The Guide Association Anglia region (TIA Girlguiding Anglia) Independent auditor's report to the trustees of The Guide Association Anglia region (TIA Girlguiding Anglia) Opinion We have audited the financial statements of Th8 Guid8 Association Anglia region (the'charity) for the year ended 31 December 2024which comprise the Statement of Financial Activities, the Balance Sheet the Statement of Cash Flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standords, including Financial Reporting Standard102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice). In our opinion the financial statements.. give a true and fair view of the state of the charivs affairs as at 31 Dec8mb8r 2024 and of its incoming r8sourc8s and application of r8sources, including its income and expenditure, for the year then ended; have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practlce; and have been prepared in accordance with th8 requirements of the Charities Act 2011. Basis for opinion We conducted our audit in accordance with International Standards on Auditing (UK) (ISAS (UK)) and applicable law. Our responsibilities under those standards are further described in the auditor responsibilities for the audit of the financial statements section of our report We are independentof the charity in accordancewith the ethical requirements thatare relevantto our audit of the financial statements in the UK, including the FRC'S Ethical Standard, and wa have fulfi118d our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtalned is sufficient and appropriate to provide a basis for our opinion. Conclusions relating to going concern In auditing the financial statements, we have concluded that the trustees, us8 of the going concern basis of accounting in the preparation of the financial statements is appropriate. Bosed on the work we have performed, we have not identified any material uncertainties relating to events or conditions that individually or collectively, may cast significant doubt on the charity's abilityto continueas a going concern for a period of at least twelve months from when the financial statements are authorised for issue. Our responsibilities and the responsibilities of the truste8S With respect to going concern are described in the relevant sections of this reporL Other information Theother information comprises the information included in the trustees. annual report2 other than the financial statements and our auditors reportthereon. The trustees are responsible for 12 Girlguiding Anglia annual report Year ended 31 December 2024 &b Girlguiding Anglia the other information. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon. Our responsikn'ltyis to read the other information and, in doing so. consider whether the other information is materially inconsistentwith thefinancial statements or our knowledge obtained in the course of the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If. based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard. Matters on which we are required to report by exception We have nothing to report in respectofthe following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 require us to report to you if, in our opinion: the information given in the trustees, report is inconsistent in any material respect with the financial statements: or suff icient accounting records have not been kept or the finoncial statements are not in agreementwith the accounting records: or we have not received all the information and explanations we require for our audit Responsibilities of trustees As explained more fully in the trustees. responsibilities statement set out on page 2, the trustees are responsiblefor the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financiol statements that are free from material misstatement whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charitys ability to continue as a going concern, disclosing, as applicab18, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so. Auditor responsibilities for the audit of the financial statements We have been appointed as auditor under section 144 of the Charities Act 2011 and report In accordance with the act and relevant regulations made or having effect thereunder. Our objectives areto obtain reosonableassurance about whether the financiol statements as a whole ore free from material misstatamen¢ whether due to fraud or error, and to issue an auditor's reportthat includes our opinion. Reasonable assurance is o high level of assurance, but is noto guarantee that an audit conducted in accordancewith ISAS (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. Irregulorities including fraud. are instances of non-compliance with laws and regulations. We design proc8dur8s in line wth our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below. Enquiry of management and those charged with governance; Enquiryofentity staff compliancefunctions to identify anyinstances of non~compliance with laws and regulations; 13 Girlguiding Anglia annual report Year ended 31 December 2024 éb Girlguiding Anglia Reviewing financial statement disclosures and testing to supporting documentation to assess compliance with applicable laws and regulations,. Performing audit work over the risk of management override of controls, including testing of journal entries and other adjustments for appropriateness, evaluating the busin8ss rationale of signrficanttransactionsoutsidethe normal course of business and r8viewing accounting estimates for bias. Because of the inherent limitations of an audit there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that complionce with o law or regulation is removed from the events and transactions reflected in the finoncial statements. as we will be less likely to become aware of instances of non-compliance. The risk Is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment forgery, collusion, omission or misrepresentation. A further description of our responsibilities is available on the FRC'S website at udito dit- on r-th itor%E2 -f r.This description forms part tion- f-th of our auditor's report. OY99s-res Use of our report This report is made solely to the charitys trustees, os a body, in accordan￿ with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charitys trustees those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accapt or assum8 responsibility to anyon8 Oth8r than tha charity and th8 charitys trustees as a body, for our audit work, for this repor( or for the opinions we have formed. 0410912025 Lovewell Blake LLP, Statutory Auditor Bankside 300 Peachman Way Broadland Business Pork Norwich NR7 OLB Lovewell Blake LLP is aligible for appointmentas auditor of the charity by virtue of its eligibility for appointment os audltor of a company under section 1212 of the Companies Act 2(￿6. 14 Girlguiding Anglia annual report Year ended 31 December 2024 &b Girlguiding Anglia Statementof f inancial activities for the yparended 31 December2024 Vnr••trlcted fund$ Rè•trl¢ted funds Total funds Total tund8 2024 2023 Note In¢ome t)onations and lagocies Income from charitable activities other Income Investment Income 37,034 2,192,774 7,185 44,095 44,219 2,236,869 63,229 1,678,553 33,200 77rt29 33,200 77,429 103,043 36,134 Total ￿0m9 1340,437 51,280 2,391,717 1,880,959 Expendlturè Charitable activities 2,296,251 42,880 2,339,131 1,730,189 Total expenditure 2,296,251 42.880 2.339,131 1.730,189 Net Incorne l (expendliure) beloro gains and1088e8 Net gains on investments 44,186 8NOO 62,586 150,770 87,020 87,020 188,324 N•t In¢t)m• I (?xpendltur¢) Transf•r b•tsv••n lunds 131,206 8,400 139.606 339,094 75,436 (75.436) N•t movom•nt In lunds 206,642 (67,036) 139,606 339,094 R•eonciliotlon ol funds Total fur￿$ brought fo￿ard 4,178,902 123,305 4,302,207 3,963,113 Total funds Carried forward 19 4,385,544 56,269 4,441,813 4302,207 All income and oxpendltuiè dwive from continuing activities. The notes on pages 18 to 35 form an integral part of these financial statements. 15 Girlguiding Anglia annual report Year ended 31 December 2024 éb Girlguiding Anglia Balance shoet as at 31 Do¢omber 2024 2024 2023 Not• Axed assets Tangible assets Investrnents io 1,298,425 1,797,721 1,232,947 1,710,701 3,096.146 2,943,648 Current assets stocks and work in progress Debtors Cash at bank and in hand 12 13 22 20.227 79,126 1,604,558 21,535 73,605 1,523,557 1,703,911 1,618,697 Credltors: Amounts faling due vAthSn one year 14 (358,244) (260,138) Net eurrent assots 1,345,667 1,358,559 Not ass•t$ 4,441.813 4302,207 The funds ol the charlty: Rostrkted funds 56,269 123,305 Unrestrlcted funds Unrestricted income funds Designated funds 4,208,781 176,763 4.037,361 141,541 Total unM$trlcted lundg 4,385,544 4,178,902 Total charlty funds 19 4,441,813 4,302,207 Approved by the board on 26 July 2025 and signed on its behalf by.. Karen Johnson Chief commissioner Laura Kennard Treasurer The notes on pages18 to 35 form an integral part of these financial statements 16 Girlguiding Anglia annual report Year ended 31 December 2024 &b Girlguiding Anglia statement of cash flows forthe year ended 31 December 2024 2024 2023 Note cash flows from opratlng aetlvitS0& Net cash us9d by operating activities 22 271,494 236309 Cash flows Irom investing a¢tivitigS: paymgnts to aGquire fixed assets io (219,442) (84,011) Interest received 28,949 26.953 Net cash usod in investing activiti0$ (190,493) (57,058) Change in cash and cash equivalents in the period Cash and cash equivalents brought forward 81,001 1.523,557 179,251 1,344,306 Cash and cash equivalents carrigd lorward 23 1,604,558 1,523,557 The notes on pages 18 to 35 form an integral part of these financial stotements. 17 Girlguiding Anglia annual report Year ended 31 December 2024 éb Girlguiding Anglia Notes tothe flnanclal statements for the year ended 31 December 2024 l Accounting pollcios Basis of propar(rtlon Theaccounts (financial statements) have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordancewith the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011. The financial statements have been prepared in accordance with the historical cost convention except for the revaluation of certain fixed asset investments. Girlguiding Anglia constitutes a public benefit entity as defined by FRS102. The charity is unincorporated and is not part of a group. The financial statements are prepared in pounds sterling and are rounded to the nearest pound. Going Mncom The trust88s ass8ss wh8th8rth8 US8of going concern is appropriate, i.e. whether there are any material uncertainties related to events or conditions that may cast significant doubt or) the ability of the charity to continue as a going concern. The trustggs make this assessment in respect of o period of ot least one year from the date of authorisation and issug of the financial statements and have concluded that the charity has adequate resources to continue in operational existence for the foreseeable futur8 and there are no material uncertainties about the chariws ability to continue as a going concern, thus they continu8 to adopt the going concern basis of accounting in preparing the financial statements. Fund accounting policy Unrestricted incomefunds are general funds that aro available for the use at ttie trustees, discretion in furtherance of the objectives of the charity and which have not be8n designated for any other purpose. Restricted funds are those donated for use in particular area or for specific purpose, the use of which is restricted to that area of purpose. Designated funds are unrestricted funds set aside at the discretion of the trustees for the specific purposes. Further details of each fund are disclosed in not819. Income rncognltlon Income is recognised where there is entitlément it is probable that the income will be received, and the amount can be measured with sufficient reliability. Donations are racognised only once received, and any conditions that are attached are recognised through placing in appropriate funds (restricted or designated). 18 Girfguiding Anglia annual report Year ended 31 December 2024 éb Girlguiding Anglia Membership subscriptions are received from Girlguiding in April for the year March to February and recognised for the period they relat8 to. Shop incomg and income derived from events is recognised as earned (that is, as the related goods or services provided). Government grants have been r8cognis8d where paymgnt has been approved and may not have been received. Investment income is recognised on a receivable basis. Expenditure rocognltlon Liabilities ore recognised as soon asthere is a legal or constructive obligation committing the charity to the expenditure, it is probable that settlement will be required. ond the amount can be measured reliably. All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Irrecoverable VAT is ehurged as a cost against the activity for which th8 expenditure was incurred. Tangible fixed ass•ts Items of property and 8quipment costing over £1,000 are capitalised at original cost (or valuation if gifted).Wher8 f88s have been incurred th8s8ar8 capitalised with the purchas8 cost and depreciated as the main asseL Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows: As$•t category Annual rato Land Freehold property Ancillary buildings Equipment Building improvements Not depreciat8d 2°A on cost 5% on cost IO°A- 20/0 on cost 2% on cost Inv•stm•nts Fixed asset investments are included at cost of acquisition and then market value at the balance sheet date. Realised gains and losses on investments are calculated as the difference belween sales and proceeds and their marketvalueat the start ofthe year. or their subsequent cosL and are charged or credited to the statement of the financial activities in the period of disposal. Unrealised gains and losses representthe movementin marketvtsjues during theyear and are credited or charged to the statement of financial activities based on the market valu8 at the year end. The charity does not acquire, or use put options, derivatives or other complex financial instruments. 19 Girfguiding Anglia annual report Year ended 31 December 2024 éb Girlguiding Anglia stock stock is valued at the lower of actual cost (FIFO) and net realisable value, after due regard for obsolete and slow-momng stocks. Net realisable value is based on selling price less anticipated costs to completion and selling costs. Items donated for resale or distribution are not included in the statements until they are sold or distributed. Operating leases Rentals payable under operating leases are charged in th8 Statement of financial activities on a straight-line basis over the lease term. Dabtors Trade and other debtors are recognised at the settlement amount due after any trade discountoffered. Prepayments arevalued atthe amount prepaid after taking account of any trade discounts due. Creditors and provlsions Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated r81iably. Creditors and provisions are normally recognised at their settlement amount after allowing for anytrade discounts due. Deferred income is known future income that has already been invoiced or cash received as deposits. Cosh at bank and In hand Cash at bank and in hand includes cash and short term highly liquid investments with a short maturity of thr8e months or less from the date of acquisition or opening of the d8POSIt or similar account Financial InstNmont$ Thecharityonly has financial assets and liabilities of a kind thatqualifyas basic financial instruments. Basicfinancial instruments are initially recognised at transaction value and subsequently measured at their fair value as at the balance sheet date. All financial instruments ofthecharity are measured at cost with the exception of fixed assets which are measured at costless depreciation; and investments in the charitys portfolio, which ora measured at fair value as at the balance sheat date using trie closing markat value. The value of invgstments as w611 as their original cost is stated in note 11. Financial assets include investments in the portlolio, the bank balances, trade debtors, accrued income and other debtors but 8xclud8 prepayments and taxation. Finoncial liabilities includetrade creditors,other creditors, accruals and deferred income but exclude social security and other taxes due. 20 Girfguiding Anglia annual report Year ended 31 December 2024 &b Girlguiding Anglia Employee benefrts The costs of any unused holiday entitlement is recognised in the period in which the employee's services are received. Termination benefits are recognised immediately os an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits. Ponsions The charity operates two defined contribution pension schemes. Contributions are charged in the statement of financial activities as they become payable in accordance with the rules of the scheme. Grant maklng Grants payable are recognised on approval of the grant by the committee with grant making approval as deemed within their terms of reference. and notification to its recipient to have created an obligation to a third party. Crltkal accountlng estlmates and areas ofjudgement In the application of the charitys accounting policies, which are described above, the trustees are required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources.The estimates and associated assumptions are based on historical experience ond otherfactors thatar8considered to b8 relevant Actual r8sults may differ from those estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accountiro estimates are recognised in the year in which the estimate is revised if th8 r8vision affects only that year, or in the period of the revision and future periods if the revision affects both current and future periods. The trustees do notconsider that there are any critical judgements in the financial stat8mants. 2. Donations Unr•strl¢t•d tund$ R•strlct6d funds Tot41 fund$ 2024 Total lunds 2023 Donations 37,034 7,185 44,219 63,229 Of the restricted donations £7,185 were monies raised by th8 Friends of Houtbois House to maintain and improve the property and estate. £32,069 of the unrestricted donations were by way of legacy. Of the £63,229 recgived in 2023, £7,899 was restricted funds and £55,330 unr8Strict8d. 21 Girlguiding Anglia annual report Year ended 31 December 2024 &b Girlguiding Anglia 3 kneome from charftable actlvltles Unr08tr1ctad Restrlcted Total funds funds lunds 2024 Total lundj 2023 Reglon Subscriptions Delivering guiding 740,505 352,740 740,505 396,835 650,995 105,488 44,095 1,093,245 44.095 1.137,340 756,483 Hautbois House fees Camp fees Activities Catering Events Other income Guiding grant (from region) Less: Internal regional subsldy 92,539 55,727 334.614 240,629 171,036 429 50,440 (50,440) 92,539 99,498 55,727 61,978 334.614 331,433 240,629 213,344 171,036 16,882 429 135 50,440 38,995 (50,440) (38,995) 894,974 894,974 723,270 R•tall Sales of purchased goods 204,555 204.555 198.800 2,192,774 44,095 2,236,869 1,678,553 The £1.678.553 received in 2023, was £1,598,352 of unrestricted funds and £80,201 of restricted funds. The Guiding grant (from region) is an internal subsidy of £50,440 (2023 . £38.995) and is recognised as both income above and as a grant expense in note 6 as it is provided as a discount for Girlguiding members using the facilities at Hautbois Activity Centre, compared to other organisations. Events in 2024 included Hautbois Fest ond Pleasurewood Hills takeover. 22 Girlguiding Anglia annual report Year ended 31 December 2024 &b Girlguiding Anglia 4 Other income 2024 Vnrestrl¢ted Re8trlcted Government Energy Grant Pathway Return to Work Grant National Lottery Million Hours Grant 33.200 92,983 1,950 8.110 33,200 103,043 5 Inveslm•nt income Totol lunds 2024 Total lund8 2023 UnrostrKtod Rg8tiictod funds lunds Interest on cash deposits Rental income 28,949 48,480 28,949 48,480 26,953 9,181 77,429 77,429 36,134 Interest includes money market gains that org treated as interest by Lloyds Bank in payments to the charity. Rental income relates to two properties on theestate and an internal charge for the region off ice. 23 Girlguiding Anglia annual report Year ended 31 December 2024 éb Girlguiding Anglia 6 Analy$l$ ot expendlturo on charitable activilies Ragion Haulbol$ R•tall 2024 Dlrect costs Staff costs Direct costs and delivering guiding Office and establishment Bank charggs Marketing Property mainteronce Estote mointenan¢e Grants (note 20) Depreciation Irrecoverable VAT Loss on disposal of fixed assets 233,001 238,282 23,967 1,227 560,028 360,698 16,919 77,106 138,984 2,658 3,112 126 870,135 737,964 4,339 6,402 40,918 12,757 6,276 27.180 13,738 12,757 32,128 98,905 82,507 32,128 98,905 82,507 Support costs staff costs Office and ostabllshment Governance Professional fees Depreciation 183,071 58,678 31.781 29,059 39,329 183,071 58,678 38,377 35,633 39,329 6,596 6,574 In addition to the region's costs of £1,132,874 detailed above, the region has provided an internal subsidy of £50,440 (2023= £38,995) to support the a¢tivitros of Hautbois (as r8fl8Cted in note 3). During the year a revlew of the flxed asset reglster was corrled out and all lully written off andlor no longer In use ossets were wrltten out of the reglster, Yesu￿1ng In a charge In the year of £82,507. A review ot the VAT position at the year end has resulted In Identifying Irrecoverable VA T of £98,905 as shown above. "Govornance Includes Insurance, accounting fees, and costs incurrod to ensure heolth, safety and fire protection are all maintained. Thay do not include trustee expenses Stsve where they relate to thoso motter5. Comparotives (2023) ore on page 25. 24 Girfguiding Anglia annual report Year ended 31 December 2024 &b Girlguiding Anglia 6 Anqlysis of expendlture on ¢horltoble acilvttles {eontJDued) Reglon Haulbol$ Relall 2023 Dir•ct costs staff costs 193.270 154021 13,161 786 505,263 227,363 13,361 75,415 132,317 3,815 2,979 376 773,948 513,701 30.337 3,765 2.389 37,700 10,301 16,427 70,788 Direct costs and delivering guiding Office and establishment Bank charges Marketing Pioparty maintena￿e Estate maintenance Grontg (Not6 20) Dopreciation 2,013 20.379 17,321 10,301 16,427 70,788 Support costs staff costs Office and estoblishment 'Govgrnance 148,152 31,814 35,503 Il187 148,152 31,814 44,801 13,767 32,299 9,298 2,580 Protos$iorvJl feas Dopreciation 32,299 735.030 780.257 214.902 1.730.189 'GoverrKJnce is defined on page 23. 7 Tru•t•es' r•munoratlon and •xp•nses No trust09s received any ramun8ration during the current or previous year. Nine trustees ckjimgd expenses during the year (2023.. 9). The expenses paid to the trustees during the yoor were travelling expenses and odministration costs and these amounted to £6,225 (2023 . È5,472). 25 Girfguiding Anglia unnuul report Year ended 31 December 2024 &b Girlguiding Anglia 8 Nol In¢omo lor tho yoar 2024 2023 This is stated after charging.. operating leoses - equipment Auditor's remuneration- stotutory audit occrual - othar Depreciation Loss on disposal of fixed assets 1,968 1,221 13,750 6,250 71,457 82,507 Izooo 101,579 1.504 9 Stuff ¢osts The aggregate payroll costs of these persons were as follows: 2024 2023 Woges and salaries Sociol securfty other pension costs other staff costs (including temporary cover) 966,531 64,576 18,892 3,207 853,629 51,518 16,037 916 1,053,206 922,100 The average number of employees (headcount) during the year was 62 (2023 '. 56). The full time equivalent (FTE) was 46 (2023 - 45) No employees earned over £60.000 (2023 none) The 8 (eight) management personnel of the charity (2023 . six) received a total amount of employee beneflts (IncludSng employer penslon and NatSonal Insurance contrlbutlons. Inclusfve of levy) for their services to the charlty of £285,895 (2023 .' £253,224) 26 Girlguiding Anglia annual report Year ended 31 December 2024 &b Girlguiding Anglia io Tgngihlo fixod qwts Fr•ehold land and bullding$ Offlce machin•ry equipm•nt Total As at l January 2024 Additions Disposals 1,952.699 127,566 (226,301) 422,761 94,274 (275,864) 60,004 3,602 (11.824) 2.435.464 219,442 (513,989) A5 at 31 December 2024 1,847.964 241.171 51,782 2,140,917 proclatlon As at l January 2024 Charge for the year Eliminated on disposals 828,620 32,128 (143,794) 324.514 33,895 (275,864) 49,383 5,434 (11,824) 1202,517 ,457 {431,482) As at 31 December 2024 716,954 82.545 42,993 842.492 N•t book valu• Ag at 31 December 2024 1,131,010 158,626 8.789 1,298,425 As at 31 Dec•mber 2023 1,124,079 98,247 10,621 1,232,947 Investm•nts h•ld a$ fix•d a¥Mts In￿81m0nts 2024 Inv•*lments 2023 Mark•t value As ot l January Revaluation 1,710.701 87,020 ,522.377 188,324 As at 31 December 1,797,721 1.70,701 N•t book volu• As ot 37 December 1,797,721 1.710,701 Listed investments consist of 6,897.98 oceumulation units held in COIF Chorities Investment fund (2023 .. 6,897.98), these are shown net of management fees of £14,301 (2023 . £14,549) The original cost of thgse inv8stments was £690,000 (2023 -. £690,000). 27 Girfguiding Anglia annual report Year ended 31 December 2024 Girlguiding Anglia 12 Stock 2024 2023 Shop goc*ls for resal8 20.227 21,535 20,227 21,535 13 Dobtorl 2024 2023 Trado debtors Propoymonts 57,241 21,885 54,039 19,566 79,126 73,605 14 Crodttors: amounts falling duo within one year 2024 2023 Trode creditors Taxation and social security Accruals and deferred income othei creditors 27,587 67,529 254,033 9,095 17,992 16,939 206,959 18,248 35 Included In ¢reditor$ is def•rred income os foll¢)WS.' 2024 2023 Deferred Income at l January Released In the year Received in the year 133,153 (133.153) 234.961 117,291 {117,291) 133,153 Defarred income at 31 December Deferred income relates to member subscriptions, international trips, Hautbois bookings and other &ventx wherè money ha8 been rg¢eived relating to future years. 28 Girlguiding Anglia annual report Year ended 31 December 2024 &b Girlguiding Anglia Pon81on gchomg The charity operates two defined contribution pension schemos. The pension cost chorge for the period represents Contributions payoblg by the Charity to thè schemes and amounted to £18,892 (2023 - £16,037). At the ye(Jr end contributions for December were outstanding to be poid to the providers of £3,812 (2023 .. £3.997) All pension costs are allocated to unrestricted funds in line with the stafflng to which they relate. The split of pension between direct and support costs dèpends on the role of the individual within the organisotion. 16 Conn•¢t•d ¢harltl•• The Guide Association, at Buckingharn Palace Road, in London, is an umbrella organisotion to the region. The region is one of nine separatety constituted countrylregion ass¢xiations established under the powers of the Royal Chartar to administer guiding in each area. Within Anglla there are twelve county areas of the Guide Association, each furthgr subdmded into divisions, districts and units. Each county, division, district and untt is responsible for their own finances. Girlguiding is on excepted charity but some levels have registered in their own rlght as a seporote ¢lKJrity, mainw because they own propgrty. The Trefoil Guild is a connected charity established under the powers of the Guide Association Royal Charter. This Guild has a regional associatlon. The Treloil Guild is a separate charity and monages its own affairs and prepares its own annual report. 17 L•a*• commlknent8 At 31 December 2024, the charitys future minimum lease payments under non-cancelloble operating leases were.. 2024 2023 Within l year 299 Expirlng in 2-5 years 716 299 18 Relal•d party transactions In 2024, Swann Construction, a company controlled by the partner of the activity centre ond estate manager, Fiono Hunter, provided services to the charity of £20,094 foi building work (2023 - £8,923). Thls was specitically approved by trustees following competitive quotation. Thore was £300 outstonding to Swann Construction at the year end (2023 £863) No other related party transactions took place in the year (2023 .' nil). 29 Girfguiding Anglia annual report Year ended 31 December 2024 &b Girlguidin9 Anglia 19 Analys18 of funds Atl January 2024