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2025-12-31-accounts

NORFOLK GUIDE ASSOCIATION

REPORT AND FINANCIAL STATEMENTS FOR YEAR ENDED 31 DECEMBER 2025

Charity number 280532

NORFOLK GUIDE ASSOCIATION

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Contents
 Page
Trustees’ Annual Report 1 - 8
Independent Examiner’s Report to the Trustees 9
Statement of Financial Activities (incorporating the
Income and Expenditure account) 10
Balance Sheet 11
Notes to the Financial Statements 12 - 26
Management Information Only – ARC accounts 27 - 28
(these pages do not form part of the statutory accounts)

NORFOLK GUIDE ASSOCIATION

TRUSTEES’ ANNUAL REPORT

FOR THE YEAR ENDED 31 DECEMBER 2025

The Trustees present their report and financial statements for the year ended 31 December 2025.

The financial statements have been prepared in accordance with the accounting policies set out in notes to the accounts and comply with the charity’s governing document, the Charities Act 2011 and 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 published in October 2019.

Objectives and Activities

The primary purpose of the Norfolk Guide Association is to promote Girlguiding in Norfolk.

Girlguiding, as part of a worldwide movement, is a girl-only organisation, dedicated to creating a better world for girls and young women and enabling them to develop their full potential. Through fun, friendship, challenge and adventure we empower girls to find their voice, inspiring them to discover the best in themselves and to make a positive difference in their community.

Public Benefit

Main objectives for the year.

The county’s main objectives for 2025 were:

Achievements and Performance

This was again a busy year with a wide variety of activities taking place throughout the county. Membership is still not back to pre-Covid levels but, in addition to their weekly meetings, units enjoyed activity days, outings, camps and holidays. Many joint events were held enabling members to meet others from elsewhere in the county and members attended the NORJAM International Jamboree at the Norfolk Showground in August.

1

NORFOLK GUIDE ASSOCIATION

TRUSTEES’ ANNUAL REPORT

FOR THE YEAR ENDED 31 DECEMBER 2025

Achievements and Performance (continued)

Girlguiding Norfolk had a strong presence at several public events, including Run Norwich, Norwich Pride, the Sandringham Flower Show and the Volunteers’ Fayre at the Forum in Norwich. The county sponsored a mini giraffe in the Break GoGo Safari in Norwich during the summer and participated in the Royal Norfolk Show, where the stand was shared with Girlguiding Anglia Hautbois House and Norfolk Trefoil Guild. Members also took part in many other local events, fetes and carnivals around the county.

One of the highlights of the year was a county takeover day at Banham Zoo, in conjunction with Girlguiding Suffolk, which was enjoyed by almost 3,000 members and leaders from Norfolk. Many 1st Response trainings were delivered across the county and, although most committee meetings continued to take place online, four face-to-face trustees’ meetings were held at Patteson Lodge and the ARC.

Two groups from the county went on adventures overseas – one to Lorne in Ireland and one to Our Chalet in Switzerland in July and several individual units also organised trips abroad.

A Shape Your County Day was held in March, where commissioners and advisers were encouraged to put forward ideas and suggestions to improve the efficiency and effectiveness of the county going forward, and all Vice Presidents were invited to lunch at Patteson Lodge in November. The new county website also went live in March.

Patteson Lodge and Campsite

Patteson Lodge and campsite hosted 81 bookings in 2024 - 54 residential stays in the lodge, 13 groups on the campsite and 14 day hire bookings. These included groups both from within the county and further afield.

Maintenance and renewal continued, and additions included a new freezer, a flagpole for the campsite and a camp kitchen area, financed by the Friends of Patteson Lodge and the Millefleur gardening group. Work was required to several of the trees in the woodland, and the solar panels were cleaned for the first time.

Plans are being made to improve the building and facilities at Patteson Lodge, with new bathrooms and toilets. Tenders are currently being received and applications will be made for grant funding.to help cover the cost.

There were some further staff changes during the year and procedures and communication with users have continued to be improved and updated. The manager’s office has been converted into a leader’s bedroom to increase the number of leaders’ rooms available on the ground floor.

Archive Resource Centre (ARC)

One of the highlights of the year for the ARC was participating in the NORJAM Jamboree, where a Heritage Hub was staffed for 12 hours each day in conjunction with Norfolk Scouts. Volunteers contributed 1,070 hours onsite, before and after the event, and 1,880 visitors came to take part in activities, earn badges and network.

Thirty five ARC sessions took place for adults and young members and they continued to be popular with all sections. The ARC attended the Hautbois Open Days in the summer, and worked with the Gressenhall Farm and Workhouse Museum on several projects during the year. Displays at several events reached over 2,000 people.

Work continued to catalogue the collection and 42,000 items have now been listed. Thanks to an anonymous donation, received in 2024, a start was made on digitising some of the material in

2

NORFOLK GUIDE ASSOCIATION

TRUSTEES’ ANNUAL REPORT

FOR THE YEAR ENDED 31 DECEMBER 2025

Achievements and Performance (continued)

conjunction with the Norfolk Record Office. Grants were received from the Red House Trust, Norfolk Community Foundation and NorAH for various schemes including NORJAM and VE Day celebrations.

The Friends of the ARC Group purchased a new picnic table and a new ARC Trefoil Guild has been formed, contributing 1,200 hours of volunteering and carrying out a variety of tasks to support the work of the ARC.

Financial Review

The financial results for the year are shown on pages 10-28 of this report.

The total income received in 2025 was £215,988, compared with £174,071 in 2024

The main sources of income were:

Expenditure in the year totalled £223,147 (£116,241 in 2024).

The main areas of expenditure were:

There was a deficit for the year of £7,159, compared with a surplus of £57,830 in 2024.

The overall position for 2025 includes a surplus of £1,977 on the General Fund (after transferring £25,289 to other funds, including the Patteson Lodge Building Fund and the ARC Fund) and a deficit of £5,699 at Patteson Lodge. A deficit of £8,595 on the ARC Fund (largely due to depreciation) and an overall surplus of £5,158 on other funds resulted in the final position.

The International activities account has been included in 2025 for the first time, as county events abroad are now being organised on a regular basis.

Girlguiding Norfolk set a balanced budget for 2025 and the membership subscription paid by each member increased by between £1.50 and £3.00, reflecting a national increase of £2.00 and an increase in the Girlguiding Anglia Region subscription of 50p. There was no increase in the Girlguiding Norfolk levy but a sum of between zero and £1.50 was added by divisions.

The trustees consider, however, that Girlguiding Norfolk County currently remains in a stable financial position and the budget will continue to be closely monitored at each trustee meeting. There have been no material changes in the policies of the Association since the last annual report.

How expenditure has supported the key objectives of the Charity

Almost £5,000 was spent on leadership support and training

£13,000 was spent on repairs and maintenance and renewal of equipment at Patteson Lodge.

Almost £7,000 was spent on PR and communications, including the Norfolk Show and the new website.

3

NORFOLK GUIDE ASSOCIATION

TRUSTEES’ ANNUAL REPORT

FOR THE YEAR ENDED 31 DECEMBER 2025

Financial Review (continued)

Reserves Policy

Reserves are needed to bridge the gap between the spending and receiving of income, and to cover unplanned emergency expenditure. It is the policy of the Association to maintain sufficient reserves to:

The level of general unrestricted free reserves amounted to £129,634 at the year-end (£127,233 in 2024) This will be monitored on a regular basis by the trustees at the meetings of the County Executive Committee.

The level of reserves the trustees have in the past considered necessary to meet the above has amounted to around £120,000 in an average year, representing an estimate of 12 months’ operating costs. However, costs in 2025 have remained lower, and the estimate of 12 months’ operating costs has remained at around £105,000. The current level of unrestricted reserves is higher than that guideline but the trustees consider that, particularly in the light of their responsibility for the maintenance and renewal of the county’s properties, and the current plans for the development of Patteson Lodge, the level of reserves is appropriate.

Free reserves which have been designated for other purposes, including Patteson Lodge, Guide Aid and the ARC amounted to £169,022 All earmarked funds will initially be retained for their original purpose, subject to review if that becomes necessary in the longer term.

The Heritage Jigsaw Fund, the Arnold Clark Fund, the Norfolk Community Foundation grant, NoRAH grant and the ARC Digitisation and Accessibility Fund have been accounted for as Restricted Funds and currently total £15,792.

Principal Funding Sources

The principal sources of income for the General Fund in 2025 have been subscriptions, investment interest, international activities and income from the online shop.

The principal sources of income for Patteson Lodge during the year have been booking fees from the hire of the lodge and campsite.

The principal sources of income for the ARC during the year were retail sales, donations, grant income and archive activity sessions.

4

NORFOLK GUIDE ASSOCIATION

TRUSTEES’ ANNUAL REPORT

FOR THE YEAR ENDED 31 DECEMBER 2025

Financial Review (continued)

Investment Policy

During 2025 the Trustees agreed that investments should continue to be kept relatively short-term with a spread of accessibility. Fixed deposits with United Trust bank were reinvested as follows:

The remaining funds are currently invested in a Barclays Saver account, COIF Charity Funds, a Cambridge and Counties bank 31 day notice account and a 90 day notice account with the Hinckley and Rugby Building Society. The position will continue to be monitored during 2026 in the light of the county’s current financial circumstances.

Plans for the Future

Organisation and Administration

Leadership Training

Programme

Patteson Lodge

International Opportunities

The Archive Resource Centre (ARC)

5

NORFOLK GUIIDE ASSOCIATION

TRUSTEES’ ANNUAL REPORT

FOR THE YEAR ENDED 31 DECEMBER 2025

Structure, Governance and Management

Governing Document

The Norfolk Guide Association (the Association) was established under a trust deed dated 14 December 1922 and was originally approved by the Inland Revenue Charity Division on 25 February 1963. The Association was registered with the Charity Commission on 9 January 1964 as a charity whose primary purpose is to promote guiding in Norfolk.

Recruitment and Appointment of Trustees

There were two joint County Commissioners who chaired the County Executive Committee until April 2025, but one has since resigned. County Commissioners are appointed by the Chief Commissioner of Girlguiding Anglia Region, in consultation with all trustees in the county, members of the County Executive Committee and others as appropriate, usually for a period of five years. Other trustees are appointed by the County Commissioner for a period of three years with the option of extending for another two years.

Induction and Training of Trustees

The induction and training of new trustees is carried out in accordance with the national provisions of Girlguiding. A trustee training was held virtually in November 2022 and all new Girlguiding Norfolk County trustees receive the support of a mentor, and a Trustee Induction Pack, on appointment. Further training is planned for trustees in 2026.

Organisational Structure

The activities of the Association are managed by the trustees through the County Executive Committee which meets at least three times a year. The function of the Committee is to direct the general development and foster the growth and spirit of The Guide Association within the County of Norfolk, in accordance with the provisions of the guiding manual in force from time to time.

During the year the Association was supported by three part-time members of staff at the Patteson Lodge Activity Centre, a part-time administrator, one part-time member of staff at the ARC and the county newsletter editor. In addition, a general maintenance assistant at Patteson Lodge was employed under a partnership staffing agreement with Girlguiding Anglia until March 2025 and has subsequently been added to the Patteson Lodge staff.

Risk Management

The trustees review the major risks to which the charity is exposed on a regular basis and have established systems to mitigate those risks. Their findings are detailed in the charity’s Risk Register document, which has been updated in 2025 at trustee meetings. In addition, specific and detailed Risk Assessments are required to run outdoor and indoor unit meetings and special events.

Connected Charity

Eaton Vale Scout and Guide Activity Centre Limited is a connected charity and is established as a joint enterprise between the Norfolk Guide Association and the Norfolk Scout Association. The main objectives of the Eaton Vale Scout and Guide Activity Centre are in line with those of the Guide and Scout Associations.

6

NORFOLK GUIDE ASSOCIATION

TRUSTEES’ ANNUAL REPORT

FOR THE YEAR ENDED 31 DECEMBER 2025

Structure, Governance and Management (continued)

True and fair override

The financial statements have been prepared to give a 'true and fair' view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair view'. 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 (FRS 102) issued in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

Independent examiner

Mark Proctor FCA DChA is willing to stand as independent examiner in future years.

Reference and Administrative Details

Name: Norfolk Guide Association
Operating Name: Girlguiding Norfolk County
Charity Registration Number: 280532
Address: 14, Great Hautbois Road,
Coltishall
Norfolk
NR12 7JN
Our Advisers:
Independent Examiner: M Proctor FCA DChA
Lovewell Blake LLP
Bankside 300
Peachman Way
Broadland Business Park
Norwich
Norfolk NR7 0LB
Bankers: Barclays Bank plc
Barclays Business Centre
5-7 Red Lion Street
Norwich, Norfolk NR1 3QH

7

NORFOLK GUIDE ASSOCIATION

TRUSTEES’ ANNUAL REPORT

FOR THE YEAR ENDED 31 DECEMBER 2025

Reference and Administrative Details (continued)

Trustees: Mrs Y Kemp (joint) County commissioner Ms F Hunter (joint) County commissioner (to 04/04/25) Miss D Brookes Assistant county commissioner (to 01/01/26) Mrs K Goldsworthy Assistant county commissioner (from 09/09/25) Mrs C Lister Assistant county commissioner (from 01/01/26) Mrs C Morrey County treasurer Mrs G Brown Division commissioner Broadland Mrs J Constable Division commissioner Central Norfolk (from 09/03/25) Mrs S Peck Division commissioner Central Norfolk (from 09/03/25) Miss R Broad Division commissioner Great Yarmouth Mrs C Roe Division commissioner King’s Lynn (to 31/01/25) Mrs A Catchpole-Fisk Division commissioner Lowestoft (from 26/04/25) Mrs J Wood Division commissioner North West Norfolk (to 09/01/25) Miss N Scott Division commissioner North West Norfolk (from 05/08/25) Ms R Goold Division commissioner North West Norfolk (from 05/08/25) Mrs S Carter Division commissioner Norwich (to 31/08/25) Mrs C Lister Division commissioner South Norfolk (to 01/01/26) Mrs H Pye Division commissioner South East Norfolk (to 14/02/25) Mrs J Ward Division commissioner South East Norfolk (from 04/10/25) Mrs J Appleby Division Commissioner South West Norfolk (from 02/01/25) Mrs C Chapman Division commissioner Wensum Mrs C Gatehouse Division commissioner Wensum

Mrs J Wood, Miss D Brookes, Mrs H Pye, Ms F Hunter, Mrs S Carter and Mrs C Roe ended their term of office during the year and Mrs J Constable, Mrs S Peck, Mrs K Goldsworthy, Mrs A Catchpole-Fisk, Mrs J Ward, Miss N Scott, Ms R Goold and Mrs J Appleby were appointed. All other trustees held office throughout the year. Mrs C Lister changed her appointment from division commissioner South Norfolk to assistant county commissioner.

Commissioners for King’s Lynn, North Norfolk, South Norfolk and Norwich currently hold designate positions and have not yet been appointed as trustees.

Approved by the trustees on 21 April 2026 and signed on their behalf by

Mrs Y Kemp

8

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF NORFOLK GUIDE ASSOCIATION

FOR THE YEAR ENDED 31 DECEMBER 2025

I report to the charity trustees on my examination of the financial statements of the charity for the year ended 31 December 2025 which comprise the statement of financial activities, balance sheet and the related notes.

Responsibilities and basis of report

As the charity's trustees you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the charity's financial statements carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the charity as required by section 130 of the Act; or

  2. the financial statements do not accord with those records; or

  3. the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair' view which is not a matter considered as part of an independent examination.

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

Your attention is drawn to the fact that the Charity has prepared the accounts (financial statements) in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has since been withdrawn.

I understand that this has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.

Mark Proctor FCA DChA Independent Examiner

Lovewell Blake LLP Chartered accountants Bankside 300 Peachman Way Broadland Business Park Norwich NR7 0LB

11 May 2026

9

NORFOLK GUIDE ASSOCIATION

STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 31 DECEMBER 2025



Notes
Income and Endowments from:
Grants, donations and legacies
2
Charitable activities
3
Other trading activities
4
Investments
Other
5

Total income and endowments
Expenditure on:
Raising funds
6
Charitable activities
7
Total expenditure
Net income/(expenditure)
Transfers between funds
15

Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward		 Designated Funds
General
Patteson
ARC
Fund
Lodge
Funds
£
£
£
56,379
2,100
5,117
21,598
43,070
3,668
5,294
1,524
2,439
8,064
1,304
-
2,374
5,259
-

93,709
53,257
11,224
5,248
1,221
(1,425)
61,195
57,735
25,472
66,443
58,956
24,047
27,266
(5,699)
(12,823)
(25,289)
-
4,228
1,977
(5,699)
(8,595)
131,876
244,952
133,042
133,853
239,253
124,447
Other
Funds
£
10,572
42,122
27
-
2,283
55,004
-
57,676
57,676
(2,672}
21,284
18,612

102,638
121,250		 Restricted
ARC
Other
Funds
Funds
£
£
1,500
-
-
-
1,294
-
-
-
-
-
2,794
-
2,600
-
13,425
-
16,025
-
(13,231)
-
(223)
-
(13,454)
-
29,246
-
15,792
-		 Total
2025
£
75,668
110,458
10,578
9,368
9,916
215,988
7,644
215,503
223,147
(7,159)
-
(7,159)
641,754
634,595		 Total
2024
£
101,275
44,248
12,244
10,016
6,288
174,071
8,823
107,418
116,241
57,830
-
57,830
583,924
641,754

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure relates to continuing activities.

The notes on pages 12 to 26 form an integral part of these financial statements

10

NORFOLK GUIDE ASSOCIATION

BALANCE SHEET

AS AT 31 DECEMBER 2025

Notes
Fixed assets
Tangible assets
11
Current assets
Stock
12
Debtors
13
Cash at bank
Total current assets
Liabilities
Creditors: Amounts falling
due within one year
14
Net current assets
Net assets
The funds of the charity
Restricted Funds
15
Unrestricted Funds
General Fund
15
Designated Funds
15
Total charity funds		 2025
£
£
320,147
8,195
28,901
326,331
363,427
(48,979)
314,448
634,595
15,792
133,853
484,950
634,595		 2024
£
£
330,806
7,056
34,026
304,891
345,973
(35,025)
310,948
641,754
29,246
131,876
480,632
641,754

These financial statements were approved by the trustees on 21 April 2026 and are signed on their behalf by:

Mrs Y Kemp

Mrs C Morrey

The notes set out on pages 12 to 26 form an integral part of these financial statements

11

NORFOLK GUIDE ASSOCIATION

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1. Accounting policies

(a) General information and basis of accounting

Norfolk Guide Association is an unincorporated charitable association, registered in England and Wales. The address of the registered office is given in the charity information on page 7 of these financial statements. The nature of the charity’s operations and principal activities is outlined within the Trustees’ Annual Report.

The charity constitutes a public benefit entity as defined by FRS 102. 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 Ireland (FRS 102) issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011 and UK Generally Accepted Practice.

The financial statements have been prepared to give a 'true and fair' view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair view'. 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 (FRS 102) issued in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

The financial statements are prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements are presented in sterling which is the functional currency of the charity and rounded to the nearest £.

(b) Fund accounting

(c) Income recognition

All income is included in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:

12

NORFOLK GUIDE ASSOCIATION

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1. Accounting policies (continued)

(d)

Government grants

Government grants are recognised at the fair value of the asset received or receivable. Grants are not recognised until there is reasonable assurance that the charity will comply with the conditions attaching to them and the grants will be received.

Government grants are recognised using the accrual model and the performance model.

Under the accrual model, government grants relating to revenue are recognised on a systematic basis over the periods in which the charity recognises the related costs for which the grant is intended to compensate. Grants that are receivable as compensation for expenses or losses already incurred or for the purpose of giving immediate financial support to the entity with no future related costs are recognised in income in the period in which they become receivable.

Grants relating to assets are recognised in income on a systematic basis over the expected useful life of the asset. Where part of a grant relating to an asset is deferred, it is recognised as deferred income and not deducted from the carrying amount of the asset.

Under the performance model, where the grant does not impose specified future performance-related conditions on the recipient, it is recognised in income when the grant proceeds are received or receivable. Where the grant does impose specified future performance-related conditions on the recipient, it is recognised in income only when the performance-related conditions have been met. Where grants received are prior to satisfying the revenue recognition criteria, they are recognised as a liability.

(e)

Expenditure and irrecoverable VAT

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be recovered, and is reported as part of the expenditure to which it relates:

(f) Fixed assets

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Depreciation is provided on tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset on a systematic basis over its expected useful life as follows:

Freehold property ARC building depreciated over 25 years on a straight line basis. Patteson Lodge is not depreciated (held at residual value). Standard Not depreciated Equipment 3, 5 or 10 years on a straight line basis

13

NORFOLK GUIDE ASSOCIATION NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1. Accounting policies (continued)

(g) Stock

Stock is valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

(h) Pension costs

Contributions to the Charity’s defined contribution pension scheme (a stakeholder scheme) are charged to the Statement of Financial Activities in the year in which they become payable.

(i) Debtors and creditors receivable/payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in expenditure.

(j) Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less.

(k) Going concern

The financial statements have been prepared on a going concern basis as the trustees believe that no material uncertainties exist. The trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements. The budgeted income and expenditure is sufficient with the level of reserves for the charity to be able to continue as a going concern.

14

NORFOLK GUIDE ASSOCIATION

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2025

2. Grants , Donations and legacies

2025
Designated Funds
General
Patteson
Other
Fund
Lodge
ARC
Funds
£
£
£
£
Membership
subscriptions
55,170
-
-
-
Grants, Donations
and legacies:
Grants and donations
209
2,100
5,117
10,572
Legacies
1,000
-
-
-
1,209
2,100
5,117
10,572
Total grants,
donations and
legacies
56,379
2,100
5,117
10,572,
2024
Designated Funds
General
Patteson
Other
Fund
Lodge
ARC
Funds
£
£
£
£
Membership
subscriptions
55,517
-
-
-
Grants, Donations
and legacies:
Grants and donations
161
8,907
2,554
-
Legacies
1,000
-
-
2,178
1,161
8,907
2,554
2,178
Total grants,
donations and
legacies
56,678
8,907
2,554
2,178

15

NORFOLK GUIDE ASSOCIATION

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2025

3.
Charitable activities
2025
Designated Funds
General
Patteson
Other
Fund
Lodge
ARC
Funds
£
£
£
£
Booking fees
-
43,070
2,099
-
County events
21,598
-
1,569
42,122
21,598
43,070
3,668
42,122
2024
Designated Funds

General
Patteson
Other
Fund
Lodge
ARC
Funds
£
£
£
£
Booking fees
-
39,329
2,302
-
County events
-
-
677
-
-
39,329
2,979
-		 Restricted
Other
ARC
Funds
£
£
-
-
-
-
-
-
Restricted
Other
ARC
Funds
£
£
-
-
1,940
-
1,940
-		 Total
2025
£
45,169
65,289
110,458
Total
2024
£
41,631
2,617
44,248
4.
Other trading activities
2025
Designated Funds *Restricted
General
Patteson
Other
Other
Fund
Lodge
ARC
Funds
ARC
Funds
£
£
£
£
£
£
Trading income
5,294
1,524
2,084
-
1,294
-
Fundraising
-
-
355
27
-
-
5,294
1,524
2,439
27
1,294
-
2024
Designated Funds
Restricted
General
Patteson
Other
Other
Fund
Lodge
ARC
Funds
ARC
Funds
£
£
£
£
£
£*
Trading income
5,666
1,314
1,678
-
3,339
-
Fundraising
-
-
247
-
-
-

5,666
1,314
1,925
-
3,339
-		 Total
2025
£
10,196
382
10,578
Total
2024
£
11,997
247
12,244		 Total
2025
£
10,196
382
10,578

16

NORFOLK GUIDE ASSOCIATION

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2025

5 . Other income

2025
Designated Funds
General
Patteson
Other
Fund
Lodge
ARC
Funds
£
£
£
£
Solar panel income
-
1,959
-
-

Other
2,374
3,300
-
2,283
2,374
5,259
-
2,283
2024
Designated Funds

General
Patteson
Other
Fund
Lodge
ARC
Funds
£
£
£
£
Solar panel income
-
1,698
-
-

Other
2,508
2,082
-
-
2,508
3,780
-
-		 Restricted
Other
ARC
Funds
£
£
-
-

-
-

-
-
Restricted
Other
ARC
Funds
£
£
-
-

-
-

-
-		 Total
2025
£
1,959
7,957
9,916
Total
2024
£
1,698
4,590
6,288
6.
Costs of raising funds
2025
Designated Funds
General
Patteson
Other
Fund
Lodge
ARC
Funds
£
£
£
£
Membership paid by
county
1,752
-
-
-
Fundraising costs
335
-
396
-
Trading expenses
3,161
1,221
(1,821)
-
5,248
1,221
(1,425)
-
2024
Designated Funds
General
Patteson
Other
Fund
Lodge
ARC
Funds
£
£
£
£
Membership paid by
county
1,458
-
-
-
Fundraising costs
628
-
306
-
Trading expenses
3,722
967
10
-
5,808
967
316
-		 Restricted
Other
ARC
Funds
£
£
-
-
-
-
2,600
-
2,600
-
Restricted
Other
ARC
Funds
£
£
-
-
287
-
1,445
-
1,732
-		 Total
2025
£
1,752
731
5,161
7,644
Total
2024
£
1,458
1,221
6,144
8,823

17

NORFOLK GUIDE ASSOCIATION

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2025

7. Charitable activities

2025

County operating costs:
Adult leadership support
Uniform grants for leaders
Public Relations &
Recruitment
Meetings and training
events
Salaries of admin staff
Professional fees
Postage and telephone
Printing and stationery
Commissioners’, advisers’
and trainers’ travel
Maintenance and repairs
Insurance
Payment for County office
to Patteson Lodge
Depreciation
Website & communications
Computer costs – financial
system
Purchase of awards
Miscellaneous
Patteson Lodge operating
costs
ARC operating costs
County events
Support to programme
areas and Divisions:
Grants to Sub-Committees,
Divisions and units
Grants to members
Guide Aid
Hall Rent fund
Governance costs:
Independent examination
fees
Trustee meetings
Total charitable activities		 Designated Funds
General
Patteson
Other
Fund
Lodge
ARC
Funds
£
£
£
£
12
-
-
-
158
3,091
-
-
-
-
-
-
4,661
-
-
-
8,062
-
-
-
340
-
-
-
186
-
-
-
308
-
-
-
1,547
-
-
-
53
-
-
-
854
-
-
-
1,200
-
-
-
424
-
-
-
3,835
-
-
-
714
-
-
-
738
-
-
-
849
-
-
-
27,032
-
-
-
-
57,735
-
2,621
-
-
22,298
-

20,924
-
3,174
51,480
3,528
-
-
2,780
5,345
-
-
100
-
-
-
395
-
-
-
300
8,873
-
-
3,575
3,852
-
-
-
514
-
-
-
4,366
-
-
-
61,195
57,735
25,472
57,676
1
1

18

NORFOLK GUIDE ASSOCIATION

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2025

7. Charitable activities (continued)

2024 Designated Funds
General
Patteson
Other
Fund
Lodge
ARC
Funds
£
£
£
£
County operating costs:
Adult leadership support
308
-
-
-
Uniform grants for leaders
158
-
-
-
Public relations &
Recruitment
Meetings and training
events
2,068
5,607
-
-
-
-
-
79
Salaries of admin staff
6,561
-
-
-
Professional fees
-
-
-
-
Postage and telephone
370
-
-
-
Printing and stationery
392
-
-
-
Commissioners’, advisers’
and trainers’ travel
1,933
-
-
-
Maintenance and repairs
229
-
-
-
Insurance
818
-
-
-
Equipment Hire
-
-
-
-
Depreciation
211
-
-
-
Website & communications
275
-
-
-
IT
507
-
-
-
Purchase of awards
2,297
-
-
-
Miscellaneous
643
-
-
-
22,377
-
-
79
Patteson Lodge operating
costs
-
50,606
-
-

ARC operating costs
-
-
19,855
-
County events
1,356
-
1,268
180

Support to programme
areas and Divisions:
Grants to Sub-Committees
and Divisions
87
-
-
-
Grants to members
-
-
-
-
Hall Rent fund
Guide Aid
-
-
-
-
-
-
270
107
87
-
-
377
Governance costs:
Independent examination
fees
3,666
-
-
-
Trustee meetings
631
-
-
-
4,297
-
-
-
Total charitable activities
28,117
50,606
21,123
636		 Restricted
Other
ARC
Funds
£
£
-
-
-
-
-
-
-
-

-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-

-
-
3,192
-

2,844
-
-
900
-
-
-
-
-
-
-
900
-
-
-
-
-
-
6,036
900
 Total
2024
£
308
158
2.068
5,686
6,561
-
370
392
1,933
229
818
-
211
275
507
2,297
643
22,456
50,606
23,047
5,648
987
-
270
107
1,364
3,666
631
4,297
107,418

19

NORFOLK GUIDE ASSOCIATION

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2025

8. Staff costs and employee benefits

The cost of employing staff was:

Designated Funds *Restricted
General
Fund
£
Patteson
Lodge
£
ARC
£
ARC
£
2025
£*
Wages and salaries:
Salaries of admin staff
7,841
-
-
-
7,841
Patteson Lodge salaries
-
27,053
-
-
27,053
ARC salaries
-
-
642
862
1,504
Social security costs
186
1,950
-
-
2,136
Employer’s pension costs
10
387
-
-
397
8,037
29,390
642
862
38,931
Other staffing costs
25
-
-
-
25
Partnership staffing agreement
-
8,062
1,115
30,505
-
642
-
862
1,115
40,071		 2024
£
6,103
23,733
2,896
821
262
33,815
458
4,534
38,807

No employee earned £60,000 p.a. or more.

Girlguiding Norfolk signed a Partnership Staffing Agreement with Girlguiding Anglia for the employment of a General Maintenance Assistant at Patteson Lodge, which ended on 31 March 2025.

The average head count of employees during the year was 7 (2024: 6). The average number of full-time equivalent employees during the year was:

full-time equivalent employees during the year was:
2025 2024
Administration 1 1
Manager/Housekeeper/Administrator – Patteson Lodge 1 1
Cleaner – ARC 1 1
3 3

9. Trustees’ and key management personnel remuneration and expenses

There are no key management personnel employed by the charity.

None of the trustees have been paid any remuneration or received any other benefits from employment by the charity.

Travelling expenses and postage costs of £1,277 (2024: £1,486) were reimbursed to six trustees (2024: four) during the year. The reimbursement of trustees’ expenses was as follows:

Travelling expenses

Postage
 2025
£
1,267

10
1,277		 2024
£
1,389
97
1,486

20

NORFOLK GUIDE ASSOCIATION

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2025

10. Taxation

The charity has no liability to income tax or capital gains tax on its income and surpluses arising during the year.

11. Tangible fixed assets

Equipment
£
Freehold
Property
£
Cost
At 1 January 2025
116,716
365,832
Additions
465
-
Disposals
(1,067)
-
At 31 December 2025
116,114
365,832
Deprecation
At 1 January 2025
88,439
66,780
Adjustment
(23)
-
Charge for year
3,472
7,675
Disposals
(1,067)
-
At 31 December 2025
90,821
74,455
Net book value
At 31 December 2025
25,293
291,377
At 31 December 2024
28,277
299,052
12.
Stock
Goods for resale
13.
Debtors
Other debtors
Prepayments
Accounts receivable – Patteson Lodge		 Equipment
£
Freehold
Property
£
116,716
365,832
465
-
(1,067)
-		 Standard
£
Total
£
3,477
486,025
-
465
-
(1,067)
116,114
365,832		 3,477
485,423
88,439
66,780
(23)
-
3,472
7,675
(1,067)
-		 -
155,219
-
(23)
-
11,147
-
(1,067)
90,821
74,455		 -
165,276
25,293
291,377		 3,477
320,147
28,277
299,052		 3,477
330,806
2025
£
2024
£
8,195
7,056
2025
£
2024
£
11,429
8,729
17,367
105
8,579
16,718
28,901
34.026

21

NORFOLK GUIDE ASSOCIATION

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2025

14. Creditors: Amounts falling due within one year

Accruals
Other creditors
Deferred income – Patteson Lodge
15.
Funds
2025 Balance
1 Jan
2025
£
Restricted Funds
ARC – Norfolk Community
Foundation grant
938
ARC – Digitisation & Access
Fund 24,906
A_RC Heritage Jigsaw Project 2,402
_A_RC-NorAH grant -
ARC – Arnold Clark grant 1,000
29,246
_Designated Funds
Patteson Lodge
244,952
Financial Assistance Fund
22,780
Guide Aid/Hall Rent Fund
9,722
Elaine Clark-Taylor
240
Training Fund
PL Estate – Buildings Fund
55,000
Leslie Swindells Fund
2,440
International Fund
216
GGN International account
-
Anne Carter Fund - General
1,500
County Office Fund
5,000
GAW Training Fund
740
Uniform Fund
5,000
ARC Fund
129,140
PL Estate Fund – ARC
3,002
ARC - Contingency Fund 900
480,632
General Fund
131,876
641,754		 2025
2024
£
£
25,563 3,932
23,416
14,068
-
17,025
48,979
35,025
Balance
31 Dec
Income
Expenditure
Transfers
2025
£
£
£
£
500
(1,398)
(40)
-
-
(11,738)
-
13,168
1,294
(2,633) (183)
880
1,000
(256)
-
744
-
-
-
1,000
2,794 (16,025)
(223)
15,792
53,257
(58,956)
-
239,253
-
(10,999) 1,000
12,781
50
(695)
-
9,077
-
-
-
240
-
(2,621)
20,000
72,379
-
-
-
2,440
-
-
(216)
-
54,654
(43,360)
500
11,794
-
-
-
1,500
-
-
-
5,000
-
-
-
740
300
-
-
5,300
11,224
(24,048)
4,230
120,546
-
-
(2)
3,000
-
- - 900
119,485
(140,679)
25,512
484,950
93,709
(66,443)
(25,289)
133,853
215,988
(223,147) -
634,595

22

NORFOLK GUIDE ASSOCIATION

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2025

15 . Funds (continued)

2024 Balance
1 Jan
2024
£
Restricted Funds
Cost of Living grant
-
ARC – Norfolk Community
-
Foundation grant
ARC – Digitisation and Access
Fund
-
ARC Heritage Jigsaw Project 2,749
ARC – Arnold Clark grant 1,000
3,749
Designated Funds
Patteson Lodge
241,664
Financial Assistance Fund
12,280
Guide Aid/Hall Rent Fund
7,863
Elaine Clark-Taylor
240
Training Fund
PL Estate – Buildings Fund
35,000
Leslie Swindells Fund
2,440
International Fund
396
Anne Carter Fund – General
1,500
Anne Carter Fund – ARC
189
County Office Fund
5,000
GAW Training Fund
819
Uniform Fund
-
ARC Fund
137,750
PL Estate Fund – ARC
5,619
ARC - Contingency Fund 900
451,660

General Fund
128,515

583,924
Income
Expenditure
Transfers
£
£
£
958
(900)
(58)
5,000
(3,362)
(700)
25,000
(94)
-
5,279 (4,312) (1,314)
-
-
-
36,237
(8,668) (2,072)
54,861
(51,573)
-
-
-
10,500
2,178
(377)
58
-
-
-
-
-
20,000
-
-
-
-
(180)
-
-
-
-
-
(19)
(170)
-
-
-
-
(79)
-
-
-
5,000
7,458
(21,420)
5,352
-
-
(2,617)
-
-
-
64,497
(73,648)
38,123
73,337
(33,925)
(36,051)
174,071
(116,241) -		 Balance
31 Dec
2024
£
-
938
24,906
2,402
1,000
29,246
244,952
22,780
9,722
240
55,000
2,440
216
1,500
-
5,000
740
5,000
129,140
3,002
900
480,632
131,876
641,754

23

NORFOLK GUIDE ASSOCIATION

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2025

15. Funds (continued)

Restricted Funds

The ARC Norfolk Community Foundation Love Norfolk grant was used by the ARC to celebrate the achievement of Museum Accreditation and move forward with developing the ARC’s audience. A major element of the funding was used to employ an intern. A further grant was received in 2025 for a project to celebrate the VE Day anniversary.

The ARC Digitisation and Access Fund is an anonymous donation received by the ARC to cover the cost of the digitisation project and for further work to make the collection accessible to as wide an audience as possible. It was used during the year to pay for digitisation work by Norfolk Record Office.

The grant received by the ARC from Norfolk Archives and Heritage Development Foundation (NorAH) in 2025 is for work in connection with a donation of items which tell the story of a guide in the 1920s in Gressenhall.

The Girlguiding Norfolk Heritage Jigsaw project is funding which is to be used for heritage purposes, including the heritage camps at Gressenhall and the purchase of stock for the ARC retail activities. During the year transfers to the ARC were made out of this fund representing sales of various badges.

The Arnold Clark grant has been awarded by the Arnold Clark Community Fund to help finance an extension to the patio outside the ARC building.

Designated Funds

The Patteson Lodge Fund represents the Patteson Lodge property and retained funds to meet future operating costs.

The Financial Assistance Fund is used to provide assistance to units, districts, divisions or individual members as required. During the year it was used to provide assistance with membership subscriptions for young leaders and subsidise transport for a county trip to Banham Zoo. A sum of £1,000 was transferred to the fund at the end of 2025 to support those attending the Anglia27 camp.

The Guide Aid Fund exists in order to provide financial assistance to young members, or leaders, who wish to attend residential guiding events either at home or abroad but are unable to fund the full cost. The three previous funds have now been combined into one.

The Hall Rent Fund exists in order to assist units who are experiencing difficulties with paying

rent for meeting places.

The Elaine Clark-Taylor Training Fund was established as the result of a legacy in memory of Elaine Clark-Taylor, to be used to assist members with the cost of training courses which benefit Guiding in the county.

The Patteson Lodge Estate Buildings Fund will be used to provide financial support if necessary for the buildings on the Patteson Lodge estate. During the year a further £20,000 was transferred to this fund from the General Fund to support the cost of the new bathroom scheme planned for Patteson Lodge.

The Leslie Swindells Fund was established as a result of a legacy left to the county by the late Leslie Swindells. It will be used to provide support for young members and volunteers and to encourage activities related to horticulture.

24

NORFOLK GUIDE ASSOCIATION

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2025

15. Funds (continued)

Designated Funds (continued)

The International Fund, set up in 2021, has been combined with the GGN international account, which is used to process payments and receipts relating to trips abroad arranged by Girlguiding Norfolk. Two events took place in 2025 and further trips are planned for 2026 and 2027, for which income and expenditure are already taking place.

The Anne Carter Fund was established as a result of a legacy left to the county by the late Anne

Carter. It is used for activities for the ranger age group.

The County Office Fund is to be used for any requirements relating to county office accommodation wherever it is needed in the county.

The Going Away With (GAW) Training Fund was established as a result of donations received in memory of the late Janice Plunkett. It has been used to support trainings for leaders to enable them to provide more members with opportunities for a residential experience.

The Uniform Fund was established in 2024 to provide assistance to leaders to purchase official uniform when the new uniform is unveiled in 2026. A donation of £300 received during the year was added to the fund..

The ARC designated fund represents the Archive Resource Centre (ARC) property and retained funds to meet future operating costs. During the year transfers were made into this fund representing sales of badges as above, and funding from the PL Estate Fund (ARC) to cover the shortfall in running costs excluding depreciation.

The Patteson Lodge Estate Fund (ARC) was set up to support the running costs of the ARC after the end of the Heritage Lottery funding. During the year a transfer was made from this fund to cover the shortfall on the ARC designated fund, as above. A transfer of £3,000 was made to the fund from the General Fund to finance necessary remedial works in 2026.

The ARC Contingency Fund will be used to meet expenditure priorities at the ARC.

16. Analysis of net assets between funds

2025
Fixed assets
Stock
Debtors
Cash
Current
liabilities		 *** Designated Funds
Restricted
*General
Fund
£
Patteson
Lodge
£
ARC
£
Other
Funds
£
ARC
£
Other
Funds
£
Total
£
4,219
196,737
119,191
-
-
-
320,147
1,889
3,174
3,132
-
-
-
8,195
12,528
2,007
1,562
12,804
-
28,901
130,236
48,976
1,783
129,544
15,792
-
326,331
(15,019)
(11,641)
(1,221)
(21,098)
-
-
(48,979)
133,853
239,253
124,447
121,250
15,792
-
634,595

25

NORFOLK GUIDE ASSOCIATION

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2025

16. Analysis of net assets between funds (continued)

2024
Fixed assets
Stock
Debtors
Cash
Current
liabilities		 *** Designated Funds
Restricted
*General
Fund
£
Patteson
Lodge
£
ARC
£
Other
Funds
£
ARC
£
Other
Funds
£
Total
£
4,643
198,379
127,784
-
-
-
330,806
3,106
2,639
1,311
-
-
-
7,056
11,584
20,274
2,168
-
-
-
34,026
123,985
46,413
2,609
102,638
29,246
-
304,891
(11,442)
(22,753)
(830)
-
-
-
(35,025)
131,876
244,952
133,042
102,638
29,246
-
641,754

17 Related party and connected charity transactions

Eaton Vale Scout and Guide Activity Centre (EVAC) is a joint venture between the Norfolk Guide Association and the Norfolk Scout Association. During the year, as in the previous year, no payments were made by the charity to EVAC

26

NORFOLK GUIDE ASSOCIATION

ARC STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 31 DECEMBER 2025

ARC
ARC
Designated
Restricted
£
£
Income and Endowments from:
Donations and legacies
5,117
1,500
Charitable activities
3,668
-
Other trading activities
2.439
1,294
Other income
-
-
Total income and endowments
11,224
2,794
Expenditure on:
Raising funds
(1,425)
2.600
Charitable activities
25,472
13,425
Total expenditure
24,047
16,025
Net (expenditure)/income
(12,823)
(13,231)
Transfers between funds
4,228
(223)
Net movement in funds
(8,595)
(13,454)
Reconciliation of funds
Total funds brought forward
133,042
29,246
Total funds carried forward
124,447
15,792		 Total
2025
£
6,617
3,668
3,733
-
14,018
1,175
38,897
40,072
(26,054)
4,005
(22,049)
162,288		 Total
2025
£
6,617
3,668
3,733
-
14,018
1,175
38,897
40,072
140,239

27

NORFOLK GUIDE ASSOCIATION

ARC BALANCE SHEET

FOR THE YEAR ENDED 31 DECEMBER 2025

Fixed assets
Tangible assets
Current assets
Stock
Debtors
Cash at bank
Total current assets
Liabilities
Creditors: Amounts falling
due within one year
Net current assets
Net assets		 £
ARC
Designated
£
119,191
3,132
1,562
1,783
6,477
(1,221)
5,256
124,447		 £
ARC
Restricted
£
-
-
-
15,792
15,792
-
15,792
15,792		 £
3,132
1,562
17,575
22,269
(1,221)		 Total
2025
£
119,191
21,048
140,239

28