Docusign Envelope ID: D8F3533A-41CF-4FF3-86E5-E7EEF54EE3F1
# REGISTERED CHARITY NUMBER 300496
## BERKSHIRE GUIDE ASSOCIATION
ANNUAL REPORT AND FINANCIAL STATEMENT FOR THE YEAR ENDED 31 DECEMBER 2024
Docusign Envelope ID: D8F3533A-41CF-4FF3-86E5-E7EEF54EE3F1
## BERKSHIRE GUIDE ASSOCIATON ANNUAL REPORT AND ACCOUNTS OF THE TRUSTEES (THE MEMBERS OF THE COUNTY EXECUTIVE COMMITTEE)
|**CONTENTS**||
|---|---|
|GENERAL INFORMATION|1|
|REPORT OF TRUSTEES|2,3|
|STATEMENT OF FINANCAIL ACTIVITIES|4|
|BALANCE SHEET AS 31 DECEMBER 2021|5|
|NOTES TO THE FINANCIAL STATEMENTS|6,7,8,9|
|ANNUAL REPORT|10,11,12|
Docusign Envelope ID: D8F3533A-41CF-4FF3-86E5-E7EEF54EE3F1
## BERKSHIRE GUIDE ASSOCIATION
# **OPERATING AS GIRLGUIDING ROYAL BERKSHIRE**
**GENERAL INFORMATION For the year ended 31 December 2024**
## **TRUSTEES:**
Mrs Jane Yorke County Commissioner Kim Prior Assistant County Commissioner Mary Ouseley Chair of Finance Sarah France Chair of Thirtover Place Committee Liz Slocome Division Commissioner Jan Stowell Division Commissioner
## **CHARITY RESISTRATION NUMBER**
300496
1
Docusign Envelope ID: D8F3533A-41CF-4FF3-86E5-E7EEF54EE3F1
# **BERKSHIRE GUIDE ASSOCIATION**
## **OPERATING AS GIRLGUIDING ROYAL BERKSHIRE**
**REPORT OF THE TRUSTEES For the year ended 31 December 2024**
**The trustees present their report with the financial statements of the Berkshire Guide Association for the year ended 31 Dec 2024**
## **STRUCTURE AND GOVERNANCE MANAGEMENT**
Berkshire Guide Association is a separately constituted branch of the Guide Association, which is incorporated by Royal Charter. It is registered as a charity (number 300496). The Royal Berkshire Guide Association is responsible for the administration of the Association's affairs within the County and for the general development of the principles, aims, organisation and rules of the Association in accordance with the Royal Charter, Bye-laws and the Guiding Manual. It is headed by one of the joint County Commissioners, who is Chair of the Executive Committee.
Members of the Executive Committee are nominated or appointed in accordance with the procedures established by the Berkshire Guide Association. The charity trustees of the Berkshire Guide Association are the voting members of the Executive Committee. The Trustees who served during the year are shown on page 1. The trustees determine the general policies of the Berkshire Guide Association. The day to day running is delegated to the County Administrator/Finance team and other volunteers.
## **OBJECTIVES AND ACTIVITIES**
Berkshire Guide Association shares the aims and objectives of the Guide Association: giving girls and young women a space where they can be themselves, have fun, build friendships, gain valuable life skills and make a positive difference to their lives and communities. We give them opportunities to be challenged and experience adventures that otherwise they would not have done.
It is due to the commitment and excellent leadership of our adult volunteers, all of who give their time willingly and freely, that these opportunities are delivered and enjoyed by our members.
## **ACHEIVEMENTS AND PERFORMANCE**
The County Commissioner produced an annual report which was presented at a meeting of the Board of Trustees
This report details what members of the County have achieved to meet the aims and objectives of the Guide Association.
To read the annual report, please refer to the appendix at the end of this report.
## **FINANCIAL REVIEW**
The results for the year and the financial position of the Berkshire Guide Association are as shown in the Statement of Financial Account and Balance Sheet.
2
Docusign Envelope ID: D8F3533A-41CF-4FF3-86E5-E7EEF54EE3F1
# **BERKSHIRE GUIDE ASSOCIATION**
# **OPERATING AS GIRLGUIDING ROYAL BERKSHIRE**
**REPORT OF THE TRUSTEES For the year ended 31 December 2024**
Continued…......
## **RESERVES**
It is the policy of Berkshire Guiding Association to hold in reserve a maximum of £100,000, this is required to cover up to 3 month's salary payment and if needed redundancy money. This will also cover 3 months running costs for Thirtover Place, redundancy costs for the site manager, any repair work that many need to be undertaken on the building and grounds and loss of income due to circumstance beyond our control. This fund will also be held for the purpose of repair work to any other Guiding property owned by Berkshire Guiding Association and to cover any unforeseen losses resulting from the cancellation of large scales events (e.g. Windsor International Guide and Scout Camp (WINGS)) due to circumstances beyond out control. This policy is reviewed yearly.
## **STATEMENT OF TRUSTEES' RESPONSIBILITES**
Law applicable to charities in England and Wales requires the trustees to prepare financial statement for each financial year which gives a true and fair view of the state of arrears of the County Association and of its financial activities for that period. In preparing those financial statements, the trustees are required to:
- select suitable accounting policies and then apply them consistently;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable accounting standards and statements of recommended practice have been followed, subject to any departures disclosed and explained in the financial statement;
- prepare the financial statement on the going concern basis unless it is inappropriate to presume that the County Association will continue in business.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the County Association and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
ON BEHALF OF THE TRUSTEES:
County Commissioner
Chair of Finance
Date 06/10/2025
3
Docusign Envelope ID: D8F3533A-41CF-4FF3-86E5-E7EEF54EE3F1
## BERKSHIRE GUIDE ASSOCIATION **OPERATING AS GIRLGUIDING ROYAL BERKSHIRE**
## **STATEMENT OF FINANCIAL ACTIVITIES For the year ended 31 December 2024**
## **Incoming resources**
Membership subscriptions Donations
Bequest Training courses Activities receipts Income from facilities at county centres Social activities Sundry income Sales of badges and sundry items Grants received Insurance Claims Interest Joint arrangement
## **Total incoming resources**
## **Resources expended**
Running costs of county centres Grants Training costs/expenses Activities expenses Communications/PR Social activities expenses Administration expenses County Personnel Expenses County Co-ordinators expenses Special Events Purchases of badges and sundry items Equipment Replacement/Maintenance Storage Special Projects Depreciation Joint arrangement
**Total resources expended**
**Net incoming resources**
|**Unrestricted**
**funds**
**£**|**Unrestricted**
**funds**
**£**|**Designated**
**funds**
**£**|**Designated**
**funds**
**£**|**Restricted**
**funds**|**Restricted**
**funds**|**Total**
**Total**
**2024**
**2023**
**£**
**£**|**Total**
**Total**
**2024**
**2023**
**£**
**£**|**Total**
**Total**
**2024**
**2023**
**£**
**£**|
|---|---|---|---|---|---|---|---|---|
||||||||||
|||||||66227||66210|
|||||||20880||38337|
|||||||||0|
|||||||6330||3465|
|||||||3103||2770|
|||||||63884||52473|
|||||||0||0|
|||||||0||0|
|||||||5284||2449|
|||||||||0|
|||||||||6570|
|||||||1701||629|
|||||||||0|
|0||0||0||167409
172902|||
|||||||94480||106510|
|||||||3940||7440|
|||||||7808||6463|
|||||||1381||1107|
|||||||875||978|
|||||||0||0|
|||||||17162||15139|
|||||||2469||1821|
|||||||0||0|
|||||||0||0|
|||||||0||0|
|||||||0||0|
|||||||4671||4332|
|||||||7260||1575|
|||||||14946||15142|
|||||||0||0|
|0
0||0
0||0
0||154993
160506
12416
12395|||
The notes on pages 6 to 9 form part of these accounts
4
Docusign Envelope ID: D8F3533A-41CF-4FF3-86E5-E7EEF54EE3F1
## **BERKSHIRE GUIDE ASSOCIATION OPERATING AS GIRLGUIDING ROYAL BERKSHIRE**
## **BALANCE SHEET**
## **For the year ended 31 December 2024**
||Notes|2024||2023||
|---|---|---|---|---|---|
|||_£_|£|£|£|
|**Fixed Assets:**||||||
|Tangible assets|2||360584||375531|
|**Current Assets:**||||||
|Stock|3|9306||5929||
|Debtors|4|858||10297||
|Overpayment|4|||||
|Prepayments|4|2140||1913||
|Loans|4|4778||2424||
|Cash at bank & in hand||347483||309974||
|||364564||330537||
|**Creditors: amounts falling due within one year**||||||
|Creditors|5|6640||6957||
|Loan|5|3310||294||
|Income in advance|5|10031||6593||
|Security Deposits|5|||||
|Accruals/Expenses|5|685||39||
|||20666||13884||
|**Net Current Assets**|||343898||316653|
|**Net Assets**|||704482||692184|
|**Funds**||||||
|**Restricted Funds**|6||80077||82597|
|**Designated Funds**|7||362430||377376|
|**Unrestricted Funds**|||261975||232211|
||8||704482||692184|
Approved by the Board of Trustees at their meeting on 6th Oct 2025 and signed on it behalf by:
____________________________________ Jane Yorke - County Commissioner ____________________________________ Mary Ouseley - Chair of Finance
Date 06/10/2025
The notes on pages 6 to 9 form part of these accounts
5
Docusign Envelope ID: D8F3533A-41CF-4FF3-86E5-E7EEF54EE3F1
## **BERKSHIRE GUIDE ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024**
## **1 ACCOUNTING POLICIES**
The financial statements have been prepared under the historical cost convertion and in accordance with the Statement of Recommended Practice on Accounting by Charities 2019 (SORP 2019), the Charities Act 1996 and applicable accounting standards.
## **GOING CONCERN**
The Trustees consider that there is a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future and for this reason they continue to adopt the going concern basis in preparing the annual financial statements.
## **FUNDS**
General funds represent the funds of the Executive Committee that are not subject to any restrictions regarding their use and are available for application on the general purpose of the Executive Committee. Funds designated for a particular purpose by the Executive Committee are also unrestricted.
Restricted funds are funds given to the charity for a sole purpose which is either designated by the donor or agreed by the Executive Committee.
The accounts include all transaction, assets and liabilities for which the Executive Committee is responsible in law.
## **INCOMING RESOURCES**
## **Voluntary income and capital sources**
Membership Subscription income is recognised when due.
Monies relating to events held are recognised when received and in conjunction with the date of the event.
## **Income from investments**
Interest is accounted for when receivable.
## **RESOURCES USED**
## **Activities directly relating to the work of the Executive Committee**
Expenditure is recognised when incurred or legally enforceable liability arises.
## **FIXED ASSETS**
## **Property**
The Guides Centre at Thirtover Place is recorded at historic cost and depreciation is charged on a straight line basis over 50 years.
## **Other Equipment**
Equipment used by the Charity is depreciated at 25% of written down value.
6
Docusign Envelope ID: D8F3533A-41CF-4FF3-86E5-E7EEF54EE3F1
## **BERKSHIRE GUIDE ASSOCIATION**
## **Notes to the Accounts for the year ended 31st December 2024 cont….**
|**2 Tangible Assets**
Land and
buildings
£
**Cost**
at 31st December 2023
718683
additions
disposals
**at 31st December 2024**
**718683**
**Depreciation**
at 31st December 2023
345498
change for the year
14360
adjustment re disposals
**at 31st December 2024**
**359858**
**Net book value**
**at 31st December 2024**
**358825**
at 31st December 2023
373185
**3 Stocks**
Badges
Other stock for resale
**4 Debtors**
Due within one year
Debtors
Prepayments
Loan
Overpayments
**5 Creditors**
Amounts falling due within one year
Creditors
Loan
Income in advance
Security Deposits
Accrued expenses|Training
Equipment
£
3562
**3562**
3042
130
**3172**
**390**
520
2024
**£**
4358
4948
9306
2024
**£**
858
2140
4778
0
7775
2024
**£**
6640
3310
10031
685
20666|General
Equipment
Total
£
£
25076
747322
**25076**
**747322**
23251
371791
456
14946
**23707**
**386737**
**1370**
**360584**
1826
375531
2023
**£**
1192
4737
5929
2023
**£**
10297
1913
2424
0
14634
2023
**£**
6957
294
6593
39
13884|
|---|---|---|
7
Docusign Envelope ID: D8F3533A-41CF-4FF3-86E5-E7EEF54EE3F1
## **BERKSHIRE GUIDE ASSOCIATION**
## **Notes to the Accounts for the year ended 31st December 2024 cont….**
## **6 Restricted Funds**
|Jenkins Trust
Stratton Bursary
Doris Bridgeman Fund
Janet Shurmer Fund
E Turner Fund
June Braithwaite Fund
Tractor Fund|Balance at
1st January
2024
£
1517
0
20799
19384
25587
2810
12500
82597|Incoming
resources
£
0|Resources
Balance at
expended
31st December
2024
£
£
1517
0
2060
18739
19384
25587
460
2350
12500
2520
80077|
|---|---|---|---|
- Jenkins Trust - Thirtover Place is for the costs relating to the provision and maintenance of climbing equipment.
- Doris Bridgeman Fund - this fund was rename in 2019, it was previously The Douglas Martin Trust Fund. It is a hardship fund to provide grant assistance for young girls aged under 18 in the relief of poverty or health or educational purposes.
- Janet Shurer Fund - this fund is for the provision of an Archive Headquarters.
- June Braithwaite Fund - remaining fund moved to Longleat
- Janet Shurer Fund - this fund is for the provision of an Archive Headquarters.
-
## **7 Designated Funds**
|Fixed Assets Fund
Leadership & Training
**Funds allocation summary**
Restricted Funds
Designated Funds
Unrestricted Funds|Balance at
1st January
2024
£
375530
1846
377376
Fixed Assets
**£**
0
360584
0
360584|Incoming
resources
£
0
Net Current
Assets
**£**
80077
1846
261975
343898|Resources
Balance at
expended/tr
ansfers
31st December
2024
£
£
14946
360584
1846
14946
362430
2024
Total
2023
Total
**£**
**£**
80077
82597
362430
377376
261975
232210
704482
692184|
|---|---|---|---|
## **8 Funds allocation summary**
8
Docusign Envelope ID: D8F3533A-41CF-4FF3-86E5-E7EEF54EE3F1
## **BERKSHIRE GUIDE ASSOCIATION**
## **Notes to the Accounts for the year ended 31st December 2024 cont….**
## **9 Trustees' Remuneration and expenses**
Trustees' received expenses totalling £2,278.49(2023 - 680.64) in respect of travel costs. No trustees received any remuneration in the current or previous year
There were 0 related party transactions in the reporting period.
9
Docusign Envelope ID: D8F3533A-41CF-4FF3-86E5-E7EEF54EE3F1
## **BERKSHIRE GUIDE ASSOCIATION**
## **OPERATING AS GIRLGUIDING ROYAL BERKSHIRE**
## **ANNUAL REPORT**
**For the year ended 31 December 2024**
## **Girlguiding Royal Berkshire Annual Report 2024**
Girlguiding Royal Berkshire strives to provide girls and young women with fun, friendship and adventure. Our incredible adult members and volunteers continue to support girls and young women across the county, helping all girls know they can do anything through fun, adventure and the space to discover their potential.
Membership numbers, for both young members and volunteers, grew slightly in 2024 to a total of just over 5900, partly due to the national recruitment campaigns that took place towards the end of the year. We hope that growth can continue in 2025, particularly for volunteers as we have a significant number of young members
We have continued to make progress with our County Strategy and will be working on updating this at the next Commissioners Conference with direction for the next 2-3 years:
In addition to all the fantastic opportunities girls have in the unit meetings, lots of units have resumed taking their girls on residentials, as confidence of parents and leaders has grown following the pandemic.
An increasing numbers of leaders are undertaking their Going Away With Licence or adding modules, including several International modules, so hopefully more and more girls will experience the adventure of staying away
An event for Guides was held at Thirtover Place where girls from across the County joined together to cook for themselves and to have a campfire, followed by a sleepover in the Tented Village.
Despite not having a Duke of Edinburgh adviser in the County, we have been able to join with other Counties so the girls don’t miss out on the opportunity to participate in the award.
Many units have attended region events including Glow24, an all Section event, a Night with the Tigers at Dartmoor Zoo and a visit to the Mary Rose Experience.
In 2024 we had girls and leaders selected for Region International trips to Malaysia (3 girls & 2 leaders) and one girl took part in the Interrailing across Europe (1 girl) and this year we are looking forward to hearing from 3 more
Following the launch of the national Young Leader Development programme, a County YL Adviser has been appointed – to support both the YLs and their leaders with the programme. Sian is planning some events later in
10
Docusign Envelope ID: D8F3533A-41CF-4FF3-86E5-E7EEF54EE3F1
## **BERKSHIRE GUIDE ASSOCIATION**
## **Annual Report for the year ended 31st December 2024 cont…**
All volunteers across the County were invited to the Thanks and Recognition Afternoon Tea held in June at Thirtover Place It was very well attended with double the number of attendees from 2023. We presented 20, 30, 40 & 50 year LSAs as well as Berkshire Stags, County Standards, County Merit Awards, the Liz Bracewell Award, Team
Several County Leaders have been presented the Region Compass Award and nominated for Region “Hidden Hero”
In June several members, along with members of the Trefoil Guild, attended the Garter Day Procession, at Windsor
Meetings of the County Operations and Trustee Boards, Divisions and Districts continue being held on zoom, although they have been interspersed with in-person meetings as networking/team-building is much easier this way. The benefit in the reduction of travel time and costs has been recognised by everyone.
Despite many hurdles along the way, the development of the refreshed County website is near completion. Watch
The planning of Windsor International Guide and Scout Camp (WINGS), is continuing at pace, with 2 representatives appointed to the Governing Board and Berkshire leaders being appointed as the Head of
The County property, Thirtover Place, continues to be very busy, with every weekend last year booked for the House. The tented village was also booked for a significant number of weekends and during the school holidays. The redevelopment plans have been reviewed and the costs and fundraising opportunities reassessed and the results are very positive. Despite some increases in costs, the redevelopment is still viable and we are progressing
Girlguiding in Royal Berkshire is still thriving and providing exceptional guiding opportunities for young members and volunteers alike and we hope to continuing growing our volunteers to ensure the girls and young women, current members, those on our waiting lists and those looking to join don’t miss out.
Jane Yorke, County Commissioner
11