The Guide Association Greater IA)ndon West Report and Financial Statements For the year ended 31 December 2024 The Guide Association Greater London West Charity Registration No. 305817 Contents Page Tnistees a[￿ advisers Trustees Report Independent Examiner's Report Statement of Financial Activities Balance Sheet Notes to the financial statements. 9-11 Trustees SamanÉh AxbEy Michelle Roberts ChristirLe Donovan Janet Hill Megan Kirkby Charity number 305817 Independent examillèr Derek Hohnes 3 Larks Close. Ferndown Dorset Banker Lloyds Bank PIC 49153 High Street Sutton SMI IDT The Guide Asso.ciation Greater London West The trustees present their report with the financial staternents of the charity for the year ended 31 December 2024. The financiat .statements bave been prepared. in accordance with the accounting policies set out in note I to the financial stateroents and comp.ly with the Charities Act 2011. STRUCTURE, GOVERNANCE AND MANAGEIIIENT The Guide Association Greater London West is a registered Charity wid is a separately constituted brancli of the Guide Associatio￿ which is incoTPOrnted by Royal Charter. Govemance. leadership. Strategic management ￿ld control of the Charity is undertaken by the Girlgiiiding GreaterLondoll West County Board, ￿￿Ose members are the Charity Trustees. The bO￿.d meets at least tbree times a year. The membership and fLmCtions of the board are governed by its Constitutio￿ Guiding operations is lcd.by the County Commissioner. OBJECTIVES The objectives of the County arethose of- the Girl Guides Association and can be summarised as: To enable and encourage girls and young women to fiTIfiI their potential to take an active and responsible role. in society" To have sufficient adult volunteer leaders to enable every girl and young woman to have the opportunity to join us" To sustain and promote a stimulating and enjoyable pE0￿C of aGtivities based on guiding priiiciples. To ensure that all adult leaders within the County are appropriately trained and fi￿lY supported; To identify and make use ofall &vailable resources and expertise for the benefit of members. To acl as a conmiunication channel between the DI￿￿lOnS and other units in the County as well as the Region and Guide Association nationally. Aims The Guide Association. as part of a world-wide movemenL enables girls and yo￿￿ women to fulfil their potential to tak¢ an active and responsible role in society through its distinctive, stimulating and enjoyable programme of.activities deliv.ered by traRned volunteerleaders. Vision The vision is to be recognised as the leading organisation for girls and young women and to widen and increase its membership. Statemellt of public benefit The Coullty of Greater London West is a.branch of Girlguiding UK which with its brnnches forn]s the United Kin-gdom's larg.est voluntary organisation for girls and young Wome￿ A report on GirlguÉding UK'S public benefit activities during the previous year can be found in its latest Annual The county of Greater London West has contÈnued to provide its own public benefit activities in particuIar by providing organi. sationat and administrative support.andtrdining to subsidiary branches of Girlguiding UK within the County, and organising activities prinGi"pally for the benefIt of those branches, and also promoting more broadly the charitabje objectives ofGirlguiding UK for the benefit of girls and young M'omen. County of Greater London West The purpose ofthe County is to deliver the above in the County of Greater London West ill accordance with the current Guiding Manual. The Coullty consists of just..over 3,801 memb.ers and covers the area of the fo.ur London Boroughs of Kingstoo merto￿ Richmond and Sutton:. The Guide Associatioll Greater London West ACHIEVEMENfs AND PERFORMANCE Qualifications gained 2nd Award& presented during 2024 AdLIIt Lcader Qualifications Young I.Lader QualificatioJ]s Jack Petcliey awards R'swood The Guide Association GreaterLondon West General: During the year four of our divlsions restructured: Wllnbledon and Mitcham divisions combined to become Merton divisk0￿ covering all units iii the London Borough of Merton and Surbiton and Kingston .divisions combined to becoLne Kingston division coveTing all units in the London Borough of Kingston Upon Thames. Over the year our volunteers have adapted to increased reporting and safeguarding requirements and leaders bave continued to provide a huge range of opportunities to over three thousand girls and young women across our County. As well as their unit meetings rneMb￿s have had thc chance to participate JJA residentials. trips. sports activities Gang Shows, Marching Bands. and section specific largescale Girlguiding events such as Converge on Cardiff Finally, a huge thanks to all those who help in any way to bring Girlgulding to the girls and )roung women in Greater London West. Anna Garrett Assistant County Con]missioner 7 September 2025 The Guide Association Greater London West I report to th¢ Trustees on my examination of the accounts on the financial statements of the Charity for the year ended 31 December 2024 which are set out on pages 6 to 10. Responsibilities 2nd.basis of report As the charity trustees of the Trnst you are responsible for the prq)aration of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act.). T repoi't in respect. of my examination of the Trustee's accounts carried out under section 145 of the. 201 l Act and in carrying out my examination I have followed aILthe applicable Directions given by tlie Charity Conm]ission under section 145 (5) (b) of the 201 J Act. Independent examiner s statement I have completed my examination. I £onf]rm that no material matters have come to my attention in connection withthe e￿￿mI￿tiOn giving me cause to believe that in any n￿terIal Tespect: accounting records were not kept in respect of the T￿￿t as required by section 130 of the Act. or the account do not accord with those records or the accounts do not comply with the applicable requirements concerning the fo￿ and content of accounts set out in the Charities (Accounts and Reporfs) Regulations 2008 other than any requirement that the accounts give a 'true and faiff view which is not a matter considered as part of anindependent.examinatio I have no concerns and have come across no other matters in CODnectton with the examination to which attention should be drnwn in this Teport to enabld a proper understanding of the accounts to be leached. (wk XL Derek Holmes FCA Chartered Accountant 3 Larks Close Ferndow] Dorset BH22 9TF 7 September 2025 The Guide Association Greater London West Statement of Financial Activities for the year ended 31 December 2024 2024 2023 Ilnr&strieted Rostricted funds Funds Ullrestricted "Rutricted funds FuDds Net Net Income from donations"and" legacies Income from charitable activities Restricted income from charitsble activities Other incoming"re50urces Inveslment income. 42,655 42.655 I IOJ67 I IOJ67 88,046 49,868 49,868 50,061 18,665 18.665 ?1.016 1,841 15J,547 21,016 1,841 201,608 Total incoming"resou 49,868 227,470 50,061 ExpeF]diture on Taising funds Expenditure on charitable activities Restricted exwiditure on charitable activities Other expenditure (588) (630) (90.420) (90.420) (120,633) (51,856) (51,856) .(48,(M)O) (48,000) (48.006) (65.074) (65,074) Total resources expolded (139,014) (51,856) .(190*70J (186W7) (48,000) (234J37) Net movement in funds i8.098 (1.988) 36,110 (34.790) 2.061 (32,729) Total funds brouJ(r t forward 528.748 5.949 534.698 563.i19 3,888 567.4?7 Total fun(Es Ca￿led forward 567J36 3,961 571297 528,748 5,949 534,698 The Guide Association.Greater London West Balance Sheet as at 31 December 2024 2024 2023 Note Fixed Assets Tangible assets Total r￿ed assets 193.736 193,736 221.760 221.760 Current assets Cash at bank and in hand 377,861 313.238 Total current & 377,861 Credito￿. due within one year (300) (300) Net current &ssets 377,561 312,938 Net assets 571297 534,698 Funds of the charity 571297 534698 Approved by the1rustees on 7 Septem. ber 2025 and signed on their behalf by Anna Garrett Assistant County Commissioner The Guide Association Greater London West Notes to the Financial.Statem.ellts for the year ended 31 December 2024 l. Accounting policies 1.1 Charitable status As a charity the Guides Association Greater London West is exempt from taxation on its charitable activities. 1.2 Basis of accounting The financial statements are prepared on the basis of historical cost in accordance with Accounting and Reporting by Charities - Statement of Recommended Practice (SORP 2019) and with applicable accountAng standards and with the Charities Act 2011. There has been no change to the accounting policies (calculation.ndes and methods of accounting) since l&st yea4 and no change has been made to accounts for previous years. 1.3 1ncoD]ing resources These are includedin the State￿ent of Financial Activities (SofA) whe the charity becomes entitled to the resources: the trustees are virtually certain they will receive the regollrces. and the monetary value can be measured with sufficient reliabiIity. Where inoomin"g resources have related expenditure (as with fundraising and other activities) the incoming.resources and related expenditure are reported gross in the SofA: Grants and donations are onty included in the SofA when the charity has received or has unconditional entitlement to the resources. The value of any voluntary hdp received is not included in the accounts but is described in the trustees. annual report. Investmentincome is included in the accounts when receivable. Any gain or loss on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year is included in Investment gains and losses. 1..4 Ei xpenditure 2nd ]iabiliti&s Liabilities are recognised a& soon as there is a legal or const17￿tIve. o.bligation committing the charity to pay outTesources. Governance costs include costs ofthe preparation and examination of the Report and Financial Staternents and the costs of trustee meetings. GratLts payable are recognised in the accounts when paid or a.commitment has been made and there are no. conditions to be met relating to the grant which ren￿]n in the control of the 1.5 Assets Tangible assets are capitalised if they can be used for more than one year and cost at least £500. They are depreciated so as to write 4)ff their cost less estimated residual v￿ue over their estimated useful lives. Estimated lives for the principal classés of &sset are: - Buildings: 50 years - Fencing and.outbuildings: 10 yeaTS - Fun]iture and equipment: 10 yèa The Guide AssocKation Greater London West. Notes to the Financial Statements for the year ended 3.1 D.ecember 2024 Analysi5 of illcoming and expended resources 2024 2023 Incoming Expended Net Incoming Expeuded Net Census/ Subs. ?7,075 ?4,863. 15.781 53.479 [630) 24,233 Legacies and Donations Heyswood* Badge Sale%￿urChaSes Trading/Other Sales Jack Petcliey Award& County income Events / Activities Trainin 76.974 (59,380) (11292) (19.748) (51.856) (1,988). (87,827) (34,348) (1129i) {880) {?1.51i) 2,640 {48,000) 2.061 75 682. ?1,420 49.868 (2,474) (1,721) (1257) (1257) (2.745) (2,745) (41530) (23,618). 20,699 (16,484) (1215) (1215) (5.150) .(5.150) (4Y224) (41,982) International Administrdtion Miscellaneous l7.912 242 Bank Interest 5.915 227,470 (190,870) 5,915 36,600 1,841 (234,337) (32,729) Net income (outgoing) 201.60& *Heyswood is subsidised by census payments along with specific legacies and donations for it. Expenditure Grants made comprise Jack Petchey awards made to Guide Units totalling £49,868 (2023 £50,061). Resources expended include.the Independent Examiner's fee of £300 (2023 £300). The Guide Association Greater Li)ndon West Notes to the Financial Statements for the year ended 31 December 2024 Tanglble.f￿ed assets Freehold land.and buildings Fencing Fixt"ur rtttings and Aeri)ball equipment Refurb BP dge Course Twin Zip Basket Swing Total sheds Cost Balance bfwd 254.868 14,500 180.980 20.Q45 22.392 596,488 Additions Balance cfwd 3.9,9.99 63,7(M 14.500 igo.980 20.Q45 22p92 596,488 Acc depreciation Balance bfwd Charge Eor the year 39,414 585 63704 14,500 114,578 18.09& 11,870 8.956 374,728 2239 Balance ctwd 126.804 39,999 63,704 13.874 11,195 402,752 132,676 Net book rdlue Brou(Fht forward 131162 585. 66,402 8.176 13,436 221,760 Carried forward 128.064 6,171 11,197 193,736 Creditors: amounts falling due within one year 2024 2023 Accruals Restricted income funds 2024 2023 4.661 10