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 GIouce5te￿hIre
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 frc*n 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 outs￿e 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¢ d1￿ctIon 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 ir￿reaSe 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 I￿ose 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 exc￿ng 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. Afr￿an dance. football skills. as well as the traditional crafts and games. In November the
ever-popular Santa train for Rainbows and Brownies. a￿ayS of excited gids wailing lo board the
train at Billon Steam rai￿aY 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-p￿s1¢ent$. vtho have helped the County in a variety
of ways. including committee membership and rep￿SentIng 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 Impac￿1.
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$ls ofa'marketpla¢e'
where volLJnleers can network with GIrl9u￿ln9 colleagues. and extemal organisalions, showcasing the
activities they provide for youn9 people.
As we move forward, we afe planning on r&launching our membership growih and retention
committee lo rea¢h Communities that are underrepre$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 financ￿1 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 vth￿h 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 re￿urCeS, 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 whetherapp11￿b1e 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 provIs￿nS 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 be￿n 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 rel￿bty.
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 Un￿StrIcted.
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 re￿iVed 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 aMen1t￿S 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