Charity no. 282931 The Guide Association - Bristol & South Gloucestershire Report and Financial Statements 31 March 2025
The Guld• Asso¢latlon- Brlstol and South Glou¢eststshlre Financial Statements For thè yèar •nd8d 31 March 2025 Contents Pages Reference and Administrative Infomiation Trustees, Annual Report Independent Examinerfs Report Statement of Financial Activities 10 Balance sheet Notes lo the financial statements 12-26
The Guide Association - Bristol and South GIouce5tehIre Reference and administrative detsils Forth¢ yoar•nd•d 31 Mar¢h 2025 Reference and administrntive details For the year ended 31 March 2025 Name The Guide Association- Bristol and South Gloucestershire operating as Girlguiding Bristol & South Glou¢estershire. 282931 County Headquarters Westmoreland Road Redland Bristol. BS6 8YW Charity number Principal office Contact information Phone.. Email.. Website: 0117 973 4776 admin .or .vk .uk uidin .or Trustees Trustees serving during the year and up lo the d*e of Ihis report were as follows.. Lorna Lee Caroline Hanks Claire Hazelgrove Deb Wlkey Julia Blackmore Keith 8onham Lisa Williams Annie Kantor Lisa Phillips Nieola 8urand Resigned November 2024 Deceased January 2025 Resigned July 2024 Resigned July 2024 Appointed November 2024 8anker CAF 8ank Limf(ed 25 Kings Avenue Kings Hill Wesl Malling Kent, ME19 4JQ Independent examiner Joshua Kingston Bsc.. FCA Burton Sweet Limited. Chartered Accountants The Clock Tower 5 Fadeigh Court Old Weston Road Flax Bourton Bristol BS48 1 UR
The Guld• Asso¢latlon- Brlstol and South Glou¢eststshlre Report of the Trustees For tho year end•d 31 March 2025 The Trustees present their report and the examined financial statements for the year ended 31 March 2025. Reference and administrative infomiation set out on page 1 forms part of this report. The financial statements have been prepare<l In accordance wrth the accounling policies set out in the notes Its the acctsunts and comply wrth the Charity's goveming document. the charib.es Act 2011 and the Slalemenl of Recommended Practice." Accounting and Reporting by Charities and the Financial Repo.ng Stsndard applicable in the UK and Republic of Ireland IFRS 1021 issued in October 2019. Structure govomanc8 and manag8ment Members of Girfguiding Bristol & South Gloucestershire lihe County) are members of Girlguiding, worlthide rnovemenl which started in 1910. Girfguiding 15 the largest organisation for women and girls in the Unrted Kingdom, more than half a million members. The UK is splrt into Countries and Regions which are divided into Counties and Islands. Bristol & South Gloucestershire is a County in the South Vvest England Region. Gidguiding s governing document is a Royal Charter. The byelaw5 Wrthin itconlain the rules setting out how Girlguiding must be governed. The Royal Charter was last changed in 2015 when Gidguiding completed its govemance review. The County's governing do¢umenl is a constitution which was approved by Girfguiding South Wesl England on 3¢¢ March 2024. The County is a chanty and an unincorporated association. The Trustee Board includes representation frcn wilhin and outside Ihe membership to ensure the board has the full complement of skills and professional expertise in areas such as property and finance. Applications from outse the membership are wel¢omewhen a vacancy arise$. Appointment of members is by interview represenlalives ol the Trustee Board. The conslilulion sets out the primary and financial respon$ibilrtie$ of the Trustee Board. Suwmmittees manage Finance and Properties and they report lo the Twslee Board. The Trustee Board usually meet$ three limes a year. The Trustee Board is responsible lor the direction and general development of the principles, aims, policies, organisation, rules and guidelines of The Guide Association which are set out in The Royal Charter and byelaws, and in the current edilion of.. The GuidiThJ polig and procedures The ¢urTent programme for young members in each wtion The County has an Operations Board whose membership comprises the County Commissioners and Division Commissioners.11 provides leadership on behalfof the Trustees for the str*egi¢ d1ctIon and delivery of Guiding at a local level. Division Commissioners preSentthe views of the members in their area. The Operations Board reports lo the Trustees. Three Diwsion Commissioners. nominated by members of the Operations Board, serve on the Trustee Board. Other committees operate to assist the Trustee Board in fiJffilling its accounting and organisational responsibilities. The County employs part-ts.me members of staff. an administrator and a clerk to the Trustee Board.
The Guld• Asso¢latlon- Brlstol and South Glou¢eststshlre Report of the Trustees For tho year end•d 31 March 2025 The County is led by a team of three County commissioners. each performing a drfferent role with an individual area of responsibilty. Obl¢¢tlve$ and a¢Uvltles Girfguiding Bristol & South Glou¢eslershire provides a balanceil programme of a¢livilies for gids and young women between the ages of 4 and 18. who live in Ihe Bristol and South Gloucestershire area. to develop emob'onally, mentally. physically and S'TitUallY so they can make a positive contribution to both their community and the wider world. Through challenge. adventure. friendship and fun we empower girls to find their voice, inspiring them to discover the best in themselves and to have an impact and make change in their community. In setting our objectives and planning our activities, the Trustees have carefully considered the Charity Commission's guidance on public beneff(. Girfguiding has a Ilexible programme which supports the development of girts and young women. Our volunteers learn, train and develop skills to lead and inspire girls to reach their potential. We promote leaming by doing and havin9 fijn throu9h acbvrties such a5 games, trip5, challenges. adventures, residential events and learning skills for lrfe. Girlguiding Bristol & South Gloucestershire 15 an equal opportunity organisalion and is committed lo cumivating an environment that is free from discrimination on the grounds of colour, race, ethnicity, religion. disability or sexual orientation. While member5 are charged subscriptions in their units and fees for addib.onal adivilies, any members who have difficulty in taking part in activities on financial grounds can be assisted by grants at Division and County level. Achlev•m•nts and rfornian¢0 Girfguiding Bristol & South Gloucestershire is part of a UK-wide netsth of groups. These groups, or units. consist ol Rainbows (aged 4-7 years). Brownies17-10 years). Guides110-14 years) and Rangers 114-18 years) which meet wlh their unil leaders at venues auoss the County. Units are grouped into Divisions. each with their own Division Commissioner and leadership team. In October 2025, the County had 265 unrts across 11 Divisions, wth a Girlguiding community of 3,938 girls and young women. We Currently have 1,051 adult members and recognised volunteers. Due lo our gro¥Mng popularity, we have seen an irreaSe in the number of girls on our waiting lists. The County Commissioner team is actsvely addressing this issue and have employed a part ts'me Membership Support Officer, whose role is to support our 11 Division Commissioners to optimise opportunities to recruit volunteers and to support them through the Girlguiding mandatory checking process. Our Finance Committee has conb'nued to closety monitor the County's income and spending, amid the ongoing increases in the cost of living. To assist in thi5 effort, the Trustees agreed lo employ a part lime County Finance Officer Iose role Is to ensure that efficient and timely reporting of our finances together with further support controlling our budgets. The FundraiseBSG commrttee has continued in their efforts lo raise fund5 in grant applications, in an ever-decrea5ing pool of donors and the increasing demands for support in the charrties. sector. We remain commrtted to Identifying and helping units which face shortfalls in volunleews or resources and are ath.vely researching and applying for grants lo support this. Briarlands. our residential srte in South Glouceslershire, had 5ucce55ful summer and autumn seasons in 2024 and wnler and spring seasons in 2025. welcoming Girlguiding unrts. Scout groups and other uniformedlyoulh groups. Bookings al County HQ continue to rise and a diverse range of intemal and extemal groups meet the on a regular basis.
The Guld• Asso¢latlon- Brlstol and South Glou¢eststshlre Report of the Trustees For tho year end•d 31 March 2025 Creating exceptional experiences for girls Volunteers in 8nstol and South Glos continue lo offer a wde antl varieil opportunity for aclivilies. This has included sleepovers * a trampoline centre. available lo all via county. division and uni(. For many gids this is an excng b.me as may be their firsl ovemight tn"p. February 2025. we held a County Thinking Day event attended by all se¢b"ons. who look part in acb"vib"es such as Nordic Walking. Drumming. Afran dance. football skills. as well as the traditional crafts and games. In November the ever-popular Santa train for Rainbows and Brownies. aayS of excited gids wailing lo board the train at Billon Steam raiaY and meet Father Christmas. We have worked with Rolls Roy¢e and Concorde Museum to offer Brownies, engineering and aviabon events. With guides and rangers joinin9 the scout assouation for a monopoly run around Bnslol lo find locations lo gain points. and the overnight Rid(ard Shield event for the older se¢bon$. There are joint rwng and ¢anoe ¢lubs al the BP Boathouse where we offer paddle boariling. canoeing and rowng sessions lor our members as a joint venture with the s¢outs. international opportunities are offered wth units travelling to pla¢e$ su¢h as Paris. Switzeflan¢J. Ireland and Serbia. There have been county selection weekend$ for leaders and girls to represent Bristol and South Glos at internatsonal jamborees, the first group attended one in Essex, but other groups are fvnd raising for 2025 and 2026 Irips lo 8w$sels and Sweden. Al Briarfands A¢tivity Centre we have the archery range. an¢J this is offered lo all who slay there. Queens Guide is the hvJhest award anyone under the age of 30 years can achieve and currently we have 20 members taking part. There have been Duke of Edinburgh expeditsons in the county lor all levels, wlh our county advisors offering this qualrfication. Units around the county offering so many experiences lo their members wth trips lo ¢inema for the Gidguiding only screening ol popular films, Trips lo the Zoo and $ea$ide. Many units work wth their hxal Mmunity in feles and fests'vals to promote guiding in their area. As well as attending Remembrance Services. Residents'als are important both indoors and outdoors to give the gids new skills away from home and be able to experience the outdoors. Developlng * rèw*rdlng voluntoer èxporion¢o We make a point of celebrating suc¢ess be that for acquiring qualifications or exceplienal long service. Our volunteers are rewarded th long-service awards and nominations for County level awards continued lo be receive(J. Our websrte, which underwent redevelopment in 2023, continues to improve with addibons lo the documents available online. We stn.ve for continuous improvement and as such our website is being re-evaluated and new stsff members trained to keep the conlenl up to dale and relevant. 8SG welcomed new Trustees on to the board and we continue lo enjoy support from dedicated groups ol Ambassadors and Vice-ps1¢ent$. vtho have helped the County in a variety of ways. including committee membership and repSentIng the County al both local and national events. We remain grateful that leaders at all kvels have risen to the challenges presented by the past few years and are continuing lo provlle high quality experiences for our young members. Being incluswe and Impac1. Our County contsnues lo welcome gid5 and volunteers from all background5. We are committed lo creab'ng an inclusive environment where every girl- and volunteer- feels valued and celebrated. We are proud of our efforts lo foster an inclu5Ne culture that embraces and respect5 all backgrounds, beliefs, abilities and identth"es. The County has awarded grant5 to girls and young women who would olherw5e be unable lo lake part in activ"es. including inlemats.onal opportunities.
The Guld• Asso¢latlon- Brlstol and South Glou¢eststshlre Report of the Trustees For tho year end•d 31 March 2025 Making Girf9uiding Sustainable for the fuiure Our budget for the forthcoming year is pw¢Jent and realisti¢, taking into account existing and forthcoming financial Challenges, as well as the need to resource our programme of activities and training. We are passionate about providing engaging and appropriate training to all our volunteers. We rectsgnised that our ¢urrenl training model was not being well attended so a survey was sent to all volunteers asking for their opinions an(Jlor barriers lo attending training. 8ased on this feedback we have completely re-designed our county training day. 'Neiwork BSG, is the excth'ng new design. covering themes essential lo the running ol a suc¢essftJl unrt. The aftemoon consi$ls ofa'marketpla¢e' where volLJnleers can network with GIrl9uln9 colleagues. and extemal organisalions, showcasing the activities they provide for youn9 people. As we move forward, we afe planning on r&launching our membership growih and retention committee lo rea¢h Communities that are underrepre$ented wthin our County. The County Fundraising Committee is researching and applying for grants and funding for specific projects in the County. Recent months have seen fewer opportunits'es to apply for grants. bul we remain focused on seeking fijnding to ensure 5UStainabilty for our units. Flnanclal rovlow The organisalion is pleased lo report a surplus of £24,948 for the financial year12024". Deficit of £39,111). reflecting a Combination of prudent financ1 management and favourable Income- generating aclivi(ies. The posrtive outcome was underpinned by several key factors.. Income and Revenue Gener8tlon l. Investment Incom• The charity received signrficant distributions from its investment portfolio. These retums provided a stable and reliable source of income. reinforcing the value of our long-temi investment strategy. 2. Increased Use of Headquarters for Lettings Letting activity al the organisalion's headquarteTS increased substantially during the year. Higher occupancy and event bookings led lo a notable uplrfl in rental Income, contributing posrtively to the overall financial position. 3. Fundralslng Acti¥ltl•$ Fundraising efforts perfomed well. exceeding expectations. A combination of ¢ommunty-led initiatives and targeted campaigns helped generate additional unrestricted income to support our mission. 4. Insurance Claiffl Income Following a leak at one of the organisation's properties, an insurance claim wa5 successfvlly settled. The fijnds received covered a signfficant portion of the related repair and disruption Costs, thereby reducing the financial burden on core budgets. 5. DEFRA Grant A grant awarde<l by the Department for Environment. Food and Rural Affairs IDEFRAI was
The Guld• Asso¢latlon- Brlstol and South Glou¢eststshlre Report of the Trustees For tho year end•d 31 March 2025 received during the year, supporting speufic project work aligned with our strategic goals. This funding played a key role in enhancing service delivery while strengthening our financial resilience. 6. Hlgh•r Subscrlptlon F¢os Subscription income increased by £4.500 cNnpared lo the pnor year. This uplift reflects both a modest rise in subsuiption rates and contsnued engagement from our members and supporters. Ex nditure Man ment 1. Salary Costs Below 8udgot staffing costs were lower than budgeted, primarily due lo vacancies and recruitment delays. This contributed to reduced expenditure wilhout impacting the delNery of essential services. 2. MaSntenance Savlngs Maintenance expenditure was also below forecasted levels. This was due lo both the liming ol planned works and efficiencies in procurement and eontraclor management. Summa Overall, the charity achieved a surplus lor the year, driven by a mix of enhanced income streams and careful cost control. While the insurance income and DEFRA grant represent nonwrecurring gains, the improved letts'ngs. subscriplion income. and fundraigng Ftrfomance point to Sustainable Sources of future revenue. The 8oard reco9nises the importance of reinvesting this surplus in line wth our charitable objectives. strategic reserves have been strengthened, and a portion ol ihe surplus will be allocated to support lulure projects, inlraslructure improvements, and to safe9uard against future uncertainties. Golng Concem After making appropriate enquiries, the Trustee Board continues to have a reasonable expectation that the Association has adequate resources to continue in operational existence forthe foreseeable future. For this reason, it continues to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concem basis can be found in the Going Concern accounting policy. Reserves Policy The unreslricled general purposes fvnd 15 free reserves vthich represent the 'knrking capit81" of the Association availab to support short- and meilium-lem) objectives and to safeguard against unexpected decrease5 in income. Charty Commission guidelines define free reserves as "income which becomes available lo the charity and is lo be expended al the Trustees. discreb'on in furtherance of any of the charrty's objectives. but is not yel spent. Committeil or designated" The income this fvnd generates assists in maintaining the core support activities and lo finance future activities. The Trustee Board considers that an appropriate policy is to maintsin these reserves at a level which would be able lo meet. for a period of one year. Guiding. administr*ion and headquarters running Costs. The level of
The Guld• Asso¢latlon- Brlstol and South Glou¢eststshlre Report of the Trustees For tho year end•d 31 March 2025 free reserves at 31 March 2025 was £107,396 {2024.' £67,577) and would cover these costs for just over ten months. The investment fvnds at 31 March 2025 were £150,58912024.' £151,009), and whilst not included in the free reserves figure, would be available to cover any expendrture not covered by the free reserves, rf that situation should arise. Designated Funds are those that the Association has set aside for specrfic purposes. These bjnds vthh are not invested in fixed assets amount to £139,643 12024.. £136,018) (note 191 and could, if required. be utilized for other purposes. The main designated funds are as follows.. lil the Legacy fvnd which holds amounts received followng the death of members and supporters and were given witholrt a specffic purpose," lill the Fixed Asset fijnd which hold5 the fixed assets al net book value., liiil the Property fijnd which 15 Used lo meet the increasing c051s for maintaining the properb'es for which the County is responsible.. and livl the Briartands activty sile fund which is used for the operation of our County Aclivty srte al Briadand5, near Bitton, South Glouceslershire. Statoment of Irustee$' r•8pon$lbilitios The trustees are responsible for preparing the truslees. report and the financial statements in accordance wth applicable law and Unrted Kingdom Accounting Standards, including Financial Reporting Standard 102.. The Financial Repoth'ng Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted kcounting Practice). The law applicable to ¢harilie$ in England and Wale5 requires the trustee5 to prepare financial statements for each financial year. which give a true and fair view of the 51ale of affairs of the charity and the incoming resources and application of reurCeS, including the net income or expendrture, of the charity for the year. In preparing those financial statements the Iruslees are required to.. selecl suitsble accounting policies and then apply them c¢)n$islently. observe the methods and principles in the Chariiies SORP- make judgements and accounting estimates that are reasonable and prudent. Slate whetherapp11b1e accounting $landard$ and statements ol recommended pradi¢e have been followed. subject to any material departures discl¢)sed and explained in the financial slatemenls, and prepare the financial statements on the going concem basis unless il is inappropriate lo presume that the charity wll continue in operalion. The Iruslees are responsible for keeping proper accounting records which di5c105e wrth reasonable accuracy al any time the fjnancial p051tion of the charty and which enable them lo ensure that the financi81 statements comply with the Charrtie5 Act 2011, the Charity (Accounts and Reportsl Regulations 2008 and the provIsnS of the constiluts"on. The trustees are a150 responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularrties.
The Guld• Asso¢latlon- Brlstol and South Glou¢eststshlre Report of the Trustees For tho year •nd•d 31 March 2025 The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charity's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. The trustees have no beneficial interest in the charty. Approved by the trustees on 4th December 2025 and signed on their behalf by ¥- Loma Lee- County Commissioner (Joint} and Chair
The Guld• Asso¢latlon- Brlstol and South Glou¢eststshlre Independent Examinerfs Report For tho year •nd•d 31 March 2025 Independent examiner's report to the trustees of The Guide Association - Bristol and South Gloucestershire I report lo the Iruslees on my examination of the accounts ofThe Guide Association- Bristol and South Gloucestershire Ilhe Charilyl lor the year ended 314 March 2025. R•sponslbllltlo$ and basls of r•port As the charity trustees of the Charity you are responsible for the preparation of the accounts in accordance with the requirement$ of the Charibes A¢1 20111.the Acl'l. I report in respect of my examination of the Charity's accounts carned out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Direction5 given by the Charty Commission under section 14515llbl of the Act. Ind•p•nd•nt •xamln•rf$ stst•m•nt I have completed my examination. I c¢)nfimi that no material matters have come to my attention in connection ¥Mlh the examination giving me cause lo believe that in any material respect.. accounting records were not kept in respect of the Chanty as required by section 130 ofthe Act,. or the accounts do not accord wlh those records.. or the accounts do not comply the appli¢able requirements conceming the form and content of accounts sel out in the Charrties IAccounts and Reports) Regulations 2008 other than any requirement that the a¢counls give a 'true and fair viewwhich is a matter considered as part of an independent examinatson. I have no concems and have come a¢ros$ no other matter$ in connection wth the examination to which attention should be drawn in this report in orderto enable a proper understanding of the a¢¢ounls to be reached. Joshua Kingston Bsc. FCA Burton Sweet Limited The Clock Tower 5 Fadeigh Court Old Weston Road Flax Bourton Bristol BS48 1 UR Dale." 4th December 2025
THE GUIDE ASSOCIATION- BRISTOL AND SOUTH GLOUCESTERSHIRE STATEMENT OF FINANCIAL ACTIVITIES YEAR ENDED 31 MARCH 2025 Unrestricted Restricted Total Funds Funds Funds 2025 Total Funds 2024 Notg Income from: Donations and grants Guiding activities Other trading aclivib.es Investments 7,786 120,531 14.656 11,366 7,786 120,531 14,656 11,366 2,766 105,016 12,351 10,564 Total incomg 154,339 154,339 130,697 Expendltur¢ on: Charltable Actlvltl88 Guiding Activities Adminislralion and General County Properties Total oxpendlture 30,301 38.409 60,525 12641 30,037 38,409 60,525 53,412 62.518 59.887 129.235 264 128,971 175,817 Not In¢omo1{oxpondltuio1 25,104 264 25,368 145,1201 Investment Ilossesll gains in the year 1420) 14201 6,009 Transfers ben funds Not movomfjnt In funds 24.684 264 24,948 139,1111 Total funds at start of year 18 818,604 17,534 836,138 875,249 Total funds at end of year 18 843.288 17,798 861,086 836,138 The Charity has no recognised gains or losses other than the results for the year as Set out above. All of the activities of the charty are classed as continuing. The notes on pages 12 to 26 form part of these financial staternents See note 12 for fundvaccounllng comparatlve flgures 10
THE GUIDE ASSOCIATION- BRISTOL AND SOUTH GLOUCESTERSHIRE BALANCE SHEET AS AT 31 MARCH 2025 2025 2024 Note Fixed assets Tangible assets Investments 13 14 446, 141 150,589 464,000 151,009 596,730 615,009 Current assets Stock- badges and books Debtors Cash al bank and in hand 2,710 1,377 284,208 288,295 2,628 9,787 215,211 227.626 15 Llabllltle8 Creditors .' amounts falling due within one year Not current assets 16 123,9391 264,356 16,4971 221,129 Total assets less current liabi1Stios 861,086 836,138 Not a880t8 861,086 836,138 FUNOS Unrestricted fund8 General funds Designated funds Restrlcted fund8 19 19 19 257,985 585,303 17,798 218,586 600,018 17,534 Total funds 861,086 836.138 These financial statements were approved ty the Tnjslees on 4th.DeoeFnbgF.2025 and are signed on their behalf by. ¥oAn4 g- Lorna Lee County Commissioner {Jointl and Chair The notes on pages 12 to 26 forni part of these financial statements
THE GUIDE ASSOCIATION- BRISTOL AND SOUTH GLOUCESTERSHIRE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2025 1 Accountlng pollcles Aceountlng convention The financial ststemenls have been prepared in accordance with the historical cost convention (except where otherwise staled in the accounbng F)olicy note) and in accordance with the Statement of Recommended Practice.. Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporbng Standard applicable in the UK and Republic of Ireland IFRS 1021 issued in October 2019, and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland IFRS 1021, and the Charities Act 2011. The accounts (financial statemenlsl 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 lo provide a 'true and fair view,. This departure has involved following Accounting and Reporting by Charities." Statement of Recommended Practice applicable lo charities preparing their accounts in accordance with the Financial Reporting Stsndaré applicable in the UK and Republic of Ireland IFRS 1021 issued in October 2019 rather than the Accounting and Reporting by Charib"es'. Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn. The charity is a public benefit entity as defined under FRS102. The Trustees consider that there are no material uncertainties affecting the ability of the charity to continue as a going concern. Please see Trustees Annual Report for further detsils. Income Income from donations is included in in¢ome when these are receivable, except as follows.. l. When donors spe¢rfy that donations given to the charity must be used in future a¢counling periods, the income is deferred until those periods., 11. When donors impose conditions which have lo be fvlfilled before the charity becomes entitled to use such income, the income is deferred until the pr&condits'ons have been mel. Legacies are included on a receivable basis where charity is entitled to the income, il can be measured reliably and receipt is probable. Where legacies have been notified lo the charity, or the charity is aware of the granting of probate, and the criteria for incorne recognib.on have not been met, then the legacy is not included in income but is treated as a conbnqent asset and disclosed if material. Investment in¢ome is included on a receivable basis. Donations in kind comprise donated services where Ihe costs are measurable and the services would olhernvise have lo be paid for to maintain operational effecbveness. Expendlture Expenditure is recognised in the peric*J in which rt is in¢urred. Expenditure includes attributable VAT which cannot be recovered. 12
THE GUIDE ASSOCIATION- BRISTOL AND SOUTH GLOUCESTERSHIRE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2025 1 Accounting policies (continued) Ralslng funds Raising funds expenditure include those costs incurred in seeking voluntary contn"bution5, costs of goods sold and other costs which include the costs of running and participating in fundraising events and collections and cost of goods purchased for resale. Charltable Actlvhles Grants awarded are allocated to charitable activth"es. Grants awarded are treated as expenditure and a liability in Ihe accounts as soon as they become legal or constructive obligations. In the ease of mulb'.year grant awards, Ihe funding for all years is immediately recognised unless there are conditions which need to be mel ty the recipient to enable the release of subseauenl vears. fundino. Governance costs Governance costs include those costs associated with meeting the consts'tulional and slalutory requirements of the charity and include the audit fees and costs linked to the strategic management of the charity. Governance costs are included wlhin SUDPOrt costs. Pension costs and other postaretirement benefits The charity contributes lo defined contribution pension schemes. Contributions payable to the charty's pension schemes are Charged to the Slalement of Financial Activities in the period to whi¢h they relate. Tanglblo flxod a88ot8 Fixed assets are held al cost less accumulated depreciation. Assets costing less than £500 are not capilalised. Depreciation is calculated so as lo write off the cost of an asset. less its eslimaled ultimate residual value, over the useful life of that asset as follows". Activity Centre Straight line 2% Freehold Propety - straight line 5% Plant and Equipment slraighl line 20% Fixtures and Fittings Straight line 10% Sto¢k Stocks are valued al the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. Donated items are not valued in stock and recognised in income only when sold. Fund accountlng Unreslricled funds can be used in accordance with the charitable objects at the discretion of the trustees. Restricted funds can onty be used for particular restricted purposes within the objects of the charity. Restrictions anse when specified by the donor or when funds are raised for particular restricted purposes. Designated funds fomi part of unrestricted funds and have been identified as being for particular purposes by the Trustees. They are not restrthd and can be transferred to general funds at any lime at the discretion of the Trustees. 13
THE GUIDE ASSOCIATION- BRISTOL AND SOUTH GLOUCESTERSHIRE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2025 1 Accounting policies (continued) Further explanation of the nature and purpose of each fund is included in note 18 of the financial statements. Debtors Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid after taking account of any discounts due. Cash and cash equlvalents Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the dale of acquisition or opening of the deposit or similar account. Cr¢dltorn Creditors and provisions are recognised where the chanty has a present obligation resulting from a past event that will probabty result in the transfer of funds lo a third paty and the amount due lo settle the obligation can be measured or eslimaled reliably. Creditors and provi510ns are normally recognised al their settlement amount after allowing for any discounts due. Investments Investments are recorded initially al fair value which is normalty the transaction price excluding transaction costs. Subsequently they are measured at fair value with Changes recognised in gainsllosses on investments il the fair value can be measured relbty. 14
THE GUIDE ASSOCIATION- BRISTOL AND SOUTH GLOUCESTERSHIRE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2025 2 Income frorn: Donations and grants Current Year Unrestrltted Restrlcted Total Funds Funds Funds 2025 Donations Grants 3,286 4,500 3,286 4,500 7,786 7,786 Prlor Year Unrestrletsd Restrfcted Total Funds Funds Funds 2024 Donations 1,720 1,046 2.766 1,720 1,046 2,766 3 Incorng from: Guldlng actlvlties Unrestrfcted Restrlcted Total Funds Total Funds Funds Funds 2025 2024 Guilding Actlvitles Membership fees and lewy Activity fees Income from the use of Briarlands Income from the sale of badges and awards 59.778 33,800 25.396 1.557 120,531 59,778 33,800 25,396 1,557 120,531 55.279 27.712 18.172 3.853 105,016 All income from Charrtable activities in 2024 was UnStrIcted. 4 Income from: Other tradlng acllvltles Unrestrlcted Restrlcted Total Funds Totsl Funds Funds Funds 2025 2024 Rental income for the use of County HQ Other income- Insuran Claims 9,209 5,447 9,209 5,447 7,914 4,437 14.656 14,656 12,351 All income from chartsble activities in 2024 was unrestricted. 15
THE GUIDE ASSOCIATION- BRISTOL AND SOUTH GLOUCESTERSHIRE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2025 5 Incomg from: Investments Total Funds Total Funds 2025 2024 Distributions from investments Bank interest 6,657 4,709 6,396 4,168 11,366 10,564 All income from investments for 31 March 2024 was unrestricted. 6 ExpendSture on: Guldlng Actlvltles Current Year Unrtstrlcted R¢$trlcted Totsl Fund$ Total Funds Funds Funds 2025 2024 Conferences Trainin9 costs Grants awarded County activities Archery and Rangers, activities Marketing Badges and awards 120 1,891 692 25,261 931 859 1,571 120 1,891 428 25,261 1931 859 1,571 122 1,087 10,104 32.042 863 3.294 5,900 12641 30.301 264 30,037 53.412 All expenditure on guiding aclivrties for 31 March 2024 was unrestricted, except for £9,647 grants awarded being reslricled. 16
THE GUIDE ASSOCIATION- BRISTOL AND SOUTH GLOUCESTERSHIRE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2025 7 Expenditure on: Administration and General Unrestrltted Restrlcted Total Funds Total Funds Funds Funds 2025 2024 Salaries and Wages Subscriptions and donations Telephone and postage Printing and slab'onery Motor and Iravelling Computer costs Legal and professKJnal Sundries Products and services Governance Costs Accountancy and IE fees Trustees, expenses 24,947 814 2,074 929 1,379 24,947 814 2,074 929 1,379 364 1.168 712 3,211 50,035 2,518 2,058 627 2,736 205 488 1,168 712 3,211 110 2,736 75 2,736 75 2,484 595 38,409 38,409 62,518 All expenditure on adminislratson and general in 2024 was unrestricted, except for salaries and wages tolalling £10,000 which were restn'cted. 8 ExpendSturo on: County Proport108 Unrestrleted Restrlcted Total Fund8 Totsl Funds Funds Funds 2025 2024 Rates and sewerage Ground Rent Light & Heat Insurance Cleaning and refvse Repairs and maintenance Depreciation 1,507 10 12,975 9,772 3.585 14,336 18,340 1.507 10 12,975 9,772 3,585 14,336 18,340 1,227 10 14,032 7,826 4.871 14,811 17,110 60.525 60,525 59.887 All expenditu on County properb'es in 2024 was unrestricted. 17
THE GUIDE ASSOCIATION- BRISTOL AND SOUTH GLOUCESTERSHIRE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2025 9 Net incomellexpenditurel ft>r the year This is stated after charging.. 2025 2024 Independent examiner's fees (Overl l under acerual Trustees, travel, meeting, insurance and training expenses Depreciation 2,736 2,484 1301 595 17,110 75 18,340 During the year 3 Trustees 12024.. 3) have been reimbursed for their out of pocket travel expenses for £1,04312024'. £4,478). No Trustee reiVed any remuneration during the year. Aggregate donations from Trustees, key management personnel, and other related parties was £Nil12024', £Nill- 10 Staff costs and numbers The aggregate payroll costs were.. 2025 2024 Wages & salaries Pension contributions 24,947 49,467 568 24,947 50.035 No employee received emolumènts of more than £60.000. The average weekly number of employees dunng the year was 312024.. 41. calculated on the basis of average headcount. The total employment benefits received by key management personnel including employer national insurance and employer pension were £Nil12024.'Nill 11 Taxatlon The charity is exempl from corporation tax on its charitable a¢livilie$. 18
THE GUIDE ASSOCIATION- BRISTOL AND SOUTH GLOUCESTERSHIRE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2025 12 Staternent of Financial Activities comparative figures Unrestricted Restricted Total Funds Funds Funds 2024 For tho year ended 31 March 2024 Income from: Donations and grants Guiding aelivilies Other trading activib'es Investments 1,720 105,016 12,351 10,564 1,046 2,766 105,016 12,351 10,564 Total income 129,651 1,046 130,697 Expenditure on: Guiding Activities Administration and general County properties Total expendlture 43,765 52,518 59,887 9,647 10,000 53,412 62,518 59.887 156,170 19,647 175,817 Net Incorne 126,5191 118,6011 145,1201 Investment losses in the year 6,009 6,009 Net Movement In funds 116,0101 123,1011 139.1111 Total funds at start of year Total funds at end of year 834,614 818,604 40,635 17,534 875.249 836.138 19
THE GUIDE ASSOCIATION- BRISTOL AND SOUTH GLOUCESTERSHIRE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2025 13 Tangible fixed assets Aclivity Centre Freehold Property Plant and Fixturgs and Equipment Fittings Total Cost or valuatlon Al 31 March 2024 Additions 490.721 129,950 35,772 480 3,380 659,823 480 Al 31 March 2025 490.721 129,950 36,252 3,380 660,303 Depreciation Al 31 March 2024 Charge for the year Al 31 March 2025 113.129 9.814 60,692 4,140 18,653 4,354 3,349 31 195.823 18,339 122.943 64.832 23,007 3,380 214.162 Net book value Al 31 March 2025 367.778 65,118 13,245 446,141 Al 31 March 2024 377.592 69,258 17,119 31 464,000 14 Flxed Asset Investments 2025 2024 Market value al 1 April 2024 Additions lo investments al ¢osl Net gainl Ilossl on revaluation Market value al 31 March 2025 151,009 145,000 14201 150,589 6,009 151,009 During the prior year the charity invested in the M&G Charifvnd and the CCLA COIF Charities Ethical Investment Fund. 15 Debtor8 2025 2024 Duo in 108$ than one yoor: Trade debtors Prepayments 15 9,772 9,787 1,377 20
THE GUIDE ASSOCIATION- BRISTOL AND SOUTH GLOUCESTERSHIRE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2025 16 Creditors: amounts falling due within one year 2025 2024 Trade creditors Accruals Deferred Income (Note 17) Other creditors 2,142 4,267 17,371 159 170 2,533 2,220 1,574 23,939 6,497 17 Deferred incorne 2025 2024 Al 1 April 2024 Deferred during the year Released during the year Al 31 March 2025 2,220 17,371 12,2201 17,371 1.958 2,220 11,9581 2,220 Deferred income relates to receipts for Guiding events being held in a future period. 21
THE GUIDE ASSOCIATION- BRISTOL AND SOUTH GLOUCESTERSHIRE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2025 18 Movement in funds For the year ended 31 March 2025 At 1 Aprll Income and Expenditure 2024 Gains and Losses At 31 Mar¢h 2025 Transfers Restrlcted funds H Yeo & A Scillitoe fund Vera Horseman Lega¢y for archives Kay Cook Memorial fund Membership, Growth and Retention fund Hardship grants 5.254 264 5,518 1.046 557 1,046 557 917 917 9,760 17.534 9,760 264 17.798 UnrestrIct funds Designated funds Adult Support, Training and Development Briadands activity site Celebrations and Thank$ and Recognition fund County 8adge fund Fixed Asset fund Grant Giving fund Heritage fund IT fund Legacy fund Membership, Growth and Retention fund Property fund Total designated fvnds General funds 3.108 3,107 24.788 132,9011 26,433 3,337 3,337 2.271 464.000 3.113 5.240 1.624 55.464 1,557 {1,3961 118,3401 12001 2,432 445,660 2.933 5,240 1,624 57,464 20 2,000 6,270 6,270 30.803 30,803 600.018 38,123 152,8381 176,3971 129,235 128,971 585,303 218.586 115.796 257,985 818.604 153.919 843,288 861,086 Total funds 836.138 153,919
THE GUIDE ASSOCIATION- BRISTOL AND SOUTH GLOUCESTERSHIRE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2025 18 Movement In funds (Continued) Restricted funds Grants for Briarfands Actsvity Sile- Monies raised by the County to meet the cost of the purchase of the County activity sile together with the costs of developing aMen1tS at the site. During the year the balance, which is all represented by fixed assets, has been moved lo the fixed asset fund. H Yeo & A Scillf(oe fund - To provide training bursaries for Divisions within the County. Kay Cook Memonal fund - A legacy received from the estate of the late Dorothy Kathleen Anne Cook. The money can be used as either capitsl or income as the County's trustees shall decide lo help in each calendar year one or hvo guides with financpl difficulties from Guide Companies within the area served by the Bristol & South Gloucestershire Guide Association lo attend a camp or camps. Membership, Growth and Retention fvnd- To devebjp Gidguiding Bristol and South Glouce5ter5hire as the second centenary contsnues. Previously known as the Growng Guiding fund. Vera Horseman Legacy for archives- Grant given by late Vera Horseman to be used on archives. Hardship grants- Dunng the year grants were received for hardship lo be awarded to units in specific postal Development worker fund - To assist wth the costs of employing a development worker to continue our work on membership, growth and relenlion D•slgnatod funds Adult Support, Training and Development- Funds to be used for training County members. Briarfands activity site- Funds lo be used for the operation of the Briadands Activity Sile. Celebrations and Thanks and Recognition fund- Established in 2014 to meet the costs of celebrating the Brownie centenary and redesignaled during the year to support the costs of member activities for Guiding celebratsons. County Badge lund - Funds for the operatson of the purchase of restricted Gidguiding badges and awards. Fixed assets- these funds represent the value of tangible fixed assets held in the Balance Sheet and are included within a separate designated fund to indicate that these funds are not available to be spent within general funds or free reserves wilhoul the sale of the assets. As at 31 March 2025 this reserve amounted to £446,14112024. £464,000) 23
THE GUIDE ASSOCIATION- BRISTOL AND SOUTH GLOUCESTERSHIRE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2025 18 Movement In funds leontinued) Grant Giving fund - To be used lo award grants to members of the County. Grants are awarded in accordance with pre-determined crilena. Heritage fund - To enable the oUrCeS and archive systerns wrthin the County to be catalogued and stored appropriately to maintain its history. IT fund - To set aside funds to provide or update IT equipment within the county. Legacy fund - Where funds have been donated lo the County following the death of a supporter bul have not had any reslrielions placed on the use of those funds, they have been put aside lo ensure that they are used for the benefit of the girls, as the Trustees consider appropriate. Membership, Growth and Retention fvnd- To deveh)p Gidguiding Bristol and South Gloucestershire as the second centenary continues. Previously known as the Growing Guiding fund. Property fund - To meet the increasing costs of maintaining the properts'es for which the County is responsible. 24
THE GUIDE ASSOCIATION- BRISTOL AND SOUTH GLOUCESTERSHIRE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2025 18 Movement In funds (Continued) For the year ended 31 Mareh 2024 At 1 Aprll Income and Expenditure 2023 Gains and Losses At 31 March 2024 Transfers Restrlcted funds H Yeo & A Scillitoe fund Vera Horseman Legacy for archives Kay Cook Memorial fund Membership, Growth and Retention fund Development worker fund Grants for Briarlands Acbvity Sile Hardship grants 5,254 5,254 1,046 557 1.046 907 13501 917 917 10,000 4.500 110,0001 14,5001 19,057 {9,2971 9,760 40,635 1,046 17,534 Unrestricted funds Designated funds Adult Support, Training and Development Briarfands activity site Celebrations and Thanks and Recognition fund County Badge fund Fixed Asset fund Grant Giving fund Heritage fund IT fund Legacy fund Membership, Growth and Retention fund Property fund Total designated funds General funds 3.133 {251 129,5051 {1,2911 {3,7151 117,1101 14571 3,108 31,721 22,572 24,788 4,628 3,337 2,217 471,529 7.510 5,240 1,624 55,216 3,769 2,271 464,000 3,113 5.240 1,624 55,464 9,581 13,9401 248 6,270 6,270 30 803 30.803 619.891 26,589 152,1031 1104,C67) 156,170 175,817 5,641 600,018 214,723 109.071 {1,1411 4,500 218,586 818.604 834.614 135.660 Total funds 875.249 136,706 836,138 25
THE GUIDE ASSOCIATION- BRISTOL AND SOUTH GLOUCESTERSHIRE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2025 19 Analysis of net assets between funds Unrestricted Unrestrictod Restrlcted Designated General Funds Funds Funds Total As at 31 March 2025 Tangible fixed assets Investments Other net assets 481 445,660 446,141 150,589 264,356 150,589 107,396 17,317 139,643 17,798 585,303 257,985 861.086 UnrestrScted Unrestrlcted Restrictod Designated General Funds Funds Funds Total As at 31 March 2024 Tangible fixed assets Investments Net current assets 464,000 464,000 151,009 221,129 151,009 67,577 17.534 136,018 17,534 600,018 218,586 836,138 20 Relatgd party transactlon8 There are no transacbons wth Iruslees or other related part other than those disclosed as required by the SORP elsewhere in the financial Statements. 21 County actlvlty groups The independent groups which provide $pe¢ialisl activities are governed by their individual conslilutions and are responsible for preparing their own annual accounts. The accounts are not included in the accounts of The Guide Association - Bristol and South Gloucestershi. The income and expenditure of the following groups for the year is as follows.. Funds as at year end Income Expendlture Avon Scout and Guide Canoe Club (to year ended 31 December 20241 Joint Scout and Guide Rowing and Pulling Club (to year ended 31 December 20241 BP Boathouse (to year ended 31 March 20251 10,112 17,4851 13,005 3,000 15,0131 7,904 3,039 117,0091 6,396 26