(*UIDI Girlguiding South West England Annual Report And financial statements for the year ended 31 December 2023 Girlguiding South West England
Girlguiding South West England Pages 3 to 25 The Trustees. raport Page 26 statement of Trustees. responsibilities Pages 27to 30 Report of the Independent Auditors to the Trustees of The Guide Association - South West England Pago 31 statement of financial activities Page 32 Balance sheet Page 33 statement of cash flows Pages34to 45 Notes to the financial statements GUID/
The Trustees. report The Trustees of Girlguiding South West England are pleased to present their report wlth tho flnancial statements for 2023. statement of purpose Girlguiding is the leading charity for girls and young women in the UK. As an organisation Girlguiding empowers nearly half a million girls, of which 45,401 girls are in South West England, to be their best and face the challenges of growing up today. We give them space to grow and ensure that each one of them can get involved - no matter what their background or ability. Through fun, friendship, challenge and adventure we empower girls to find their voice, inspiring them to discover the best in themselves and to make a positive difference in their community. We do this through high quality, girl-led programmes delivered by inspirational adult volunteer leaders. Governing document and constitution The Guide Association South West England, operating as Girlguiding South West England, is a separately constituted branch of The Guide Association, operating as Girlguiding, which is incorporated by Royal Chorter. Girlguiding South West England is registered as a charity (Charity registration number 305951) with its headquarters at St Ann's Manor, 6-8 St Ann Street, Salisbury, Wiltshire SPI 2DN. Girlguiding South West England is responsible for the administration of Girlguiding's affairs within South West England and for the general development of the principles, aims, organisation and rules of the Association in accordance with the Royal Charter, Byelaws and the Guiding Manual. The Girlguiding South West England Trustee Board manages the affairs of the region. The Trustee Board is supported by three governance committees: Operational committee, Compliance committee and Guiding Delivery committee. Terms of reference clarify the roles and responsibilities of each committee. ¥iC
Organisation structure Organisation structure Girlguiding is organised into a number of geographical areas called countries and regions. Girlguiding South West England is one of the six regions of England and together with the three countries of Scotland, Wales and Ulster (Northern Ireland) form Girlguiding. Girlguiding South West England is led by a senior volunteer, the Chief Commissioner. The Chief Commissioner may appoint a Deputy Chief Commissioner(s) to assist her. The region is organised into16 areas - counties and islands: Berkshire, Bristol and South Gloucestershire, Cornwall, Devon, Dorset, Gloucestershire, Guernsey, Hampshire East, Hampshire North, Hampshire West, Isle of Wight, Jersey, Somerset, Somersot North, Wiltshire North and Wiltshire South. Each area provides supporL lines of two-way communication and opportunities for young members, leaders and commissioners to make decisions and take responsibility. Each area is led by senior volunteers - either o countylisland commissioner or joint countylisland commissioners. Girlguiding South West England has a Trustee Board which is chaired by the Chief Commissioner. Each county or island has an Executive committee or a Trustee Board which is appointed according to the countylisland Constitution and is responsible for the administration of guiding in that county or island. The countylisland Executive committee or Trustee Board is chaired by the countylisland commissioner, or in the case of joint appointments, by the nominated countylisland commissioner. The Board of Trustees of the Charity Laura Cottey, Chief Commissioner Helen Barette Amanda Butcher Jean Corbyn Rosie Gitsham (from 7 April 2023) Karen McFarlane Laura Menzies Janet Parker Solange Rebours Janette Searle (until 6 April 2023) Emma Stevens Linda Stone Jane Yorke Appointment and induction of Trustees The members of the Trustee Board are selected and appointed by a Nominations committee to ensure a breadth of skills and experience suitable to direct the affairs of Girlguiding South West England. There are established procedures for the induction of each Trustee to ensure that they are aware of the responsibilities of a Trustee and the ways of working within Girlguiding South West England.
Executive Manager: Julie Brown Professional Advisers and Consultants The professional advisers and consultants during 2023 have been as follows: Auditors Fawcetts LLP Chartered Accountants and Registered Auditors Windover House, St Ann Street, Salisbury, SPI 2DR Bankers Natwest Bank 48 Blue Boar Row, Salisbury, SPI IDF Investment Managers Evelyn Partners Investment Services Limited 45 Gresham StreeL London EC2V 7BG Solicitors Trethowans l London Road, Salisbury, SPI 3HP HR Support and Advice Jo Heyworth Health and Safety Consultancy What No Safety Ltd Cecil Ave, Salisbury, SP2 8EE
Introduction Girlguiding South West England with our incredible12,000 adult members and volunteers supporting 45,000+ girls and young women across the region, aims to help all girls know they can do anything through fun, adventure and the space to discover their potential. 2023 was the second year of our Region Strategy and our achievements over the year focused on exceptional girl led experiences, ensuring our volunteers had a rewarding experience, being as inclusive and impactful as possible and reviewing our organisation to ensure sustainability. l am extremely grateful to our region staff and volunteer teams, alongside our county and island volunteers who embraced our ambitious strategy and delivered over the year. A key priority for our girls and young members was to provide them with memorable experiences and to enjoy adventures in the outdoors. Our partnerships with the Mary Rose museum, the British Army, the Royal Navy, the RNLI, the STEAM museum and the Royal International Air Tattoo all provided incredible opportunities and reached a large number of young members. A Night with the Tigers provided a once in a lifetime opportunity for a sleepover at the zoo whilst our14-18 year old Rangers had the opportunity to take to the sea on a Challenge Yacht for the weekend and take part in two international trips to Morocco and Austria. Youth Participation was a new strategic priority for 2023 and coincided with a large ambassador project to raise the profile of Girlguiding South West England, provide inspiring role models and the opportunities to show girls that they can do anything. Eleven ambassadors wsre recruited over 2023 with specialisms ranging from science and engineering to a famous book author and female firsts in their careers. Our region ambassadors were proudly launched at a special Empower event where 60 young women came together in October to learn how to use their voice, be inspired and take part in a series of workshops.
Our amazing adult members and volunteers deliver incredible opportunities for girls and young women every week and we want to ensure all have a rewarding volunteer experience with us. In 2023, we launched new long service badges for15 years of volunteering, celebrated members from across the region with region and national awards, held two successful county volunteer roadshows and had adult members providing support by volunteering at the Coronation of King Charles111 in London. In 2023, Girlguiding South West England has continued to provide training and learning and development support to all our volunteers alongside important opportunities for networking and idea sharing at our region conferences. This work will continue in 2024 with a new Commissioner Support Team and Volunteer Experience committee to ensure we can provide the very best experience for our volunteers. Glrf 2023 was a highlight year for our strotegic topic of inclusive and impactful seeing the launch of a very successful 'AII for One, inclusion resource, the introduction of the Big Help Out, a national volunteering campaign, our onboarding of volunteer recruitment officers to support growth, our first International Women's Day event and an increase in our PR and profile through a variety of means. We continue to work hard to reach as many girls and young women as possible, breaking down barriers to joining and ensuring we have the volunteer sustainability to achieve our exciting strategic goals for 2024. Laura Cottey Chair of Trustees and Chief Commissioner
Review of 2023 Overview In May 2022, Girlguiding South West England launched the new Region Strategy for 2022 to 2024 which has been implemented and will be reviewed during 2024. Our Vislon Is: An equal world where all girls can make a positive difference, be happy, safe and fulfill their potential. Our Mission is: Through fun, friendship, challenge and adventure we empower girls to find their voice, inspiring them to discover the best in themselves and to make a positive difference in their community. Region vision "Our region will be caring and welcoming; where every volunteer is supported and exceptional inclusive experiences are offered. Our membership will be empowered to thrive and be impactful within our communities and together we will recover and grow." Our values ar•: We are caring, challenging, fun, empowering, inclusive, and inspiring. Our key strategic priorities are: Exceptional experiences for girls: Girlguiding South West England will offer unrivalled girl-led experiences across the region through a blended and inclusive approach. Rewarding volunteering: Girlguiding South West England will ensure that we offer every volunteer a rewarding, fun and enjoyable experience in our region. Inclusive and impactf ul: Girlguiding South West England will be a welcoming, inclusive organisation where we proudly celebrate the achievements of our members and where every girl, young woman and potential volunteer that wants to join us can. A sustainable organisation.. Girlguiding South West England will be an organisation thot is sustainable, future proofed and able to achieve the delivery of our strategic aims. The governance committees have been working on the delivery of the priorities set for 2022-2024; a more detailed report is given on pages 9-25.
We will offer exceptional experiences for girls and young women in the region through a blended and inclusive approach We will: Increase the opportunities to participate in outdoor experiences for girls and young women Provide large-scale events for girls and young women to come together across the region Provide a range of international experiences for all, including 'at home. Develop a youth voice and participation plan Increase the availability of experiences for14-18 year olds Work with our counties and islands to increase the provision of exceptional girl experiences across the region Ensure our volunteers have the training and support to provide exceptional experiences for girls and young women Events and activities During 2023 an exciting programme of activities and events were on offer to the girls and young women and their leaders. Three Mary Rose experience days were held at the Mary Rose Museum in Portsmouth in January, February and April, which approximately112 young members and their leaders attended on each day. Young members took part in a variety of activities including working in teams to load and fire a full-size replica gun, guessing the use of mystery artefacts and comparing modern and Tudor food to decide if we were healthier than our Tudor ancestors. nglo kn4*• Girlguiding South West England teamed up with Dartmoor Zoological Society in 2023 to provide members with an opportunity to sleepover at Dartmoor Zoo. In May, July and October over 500 girls enjoyed a sle8pover at the zoo and took part in various activities and workshops on animal enrichment and behaviour and had a chance to get up close with giant African snails and stick insects. A further 270 girls visited the zoo for the day and completed similar workshops.
In May, around 300 girls and their families attended a girl and parent roadshow at Cholderton Rare Breeds Farm in Wiltshire. The Chief Commissioner showcased the opportunities on offer to the region's 45,000 members, after which the girls and their families explored the farm and onjoyed the challenge of a climbing wall. The partnership with UK Parliament continued into 2023 with units registering to take part in UK Parliament week in November. During UK Parliament week, a Question and Answer session was held at the region office in Salisbury with Caroline Nokes MP and our Making a Difference region ambassador. Questions were osked about the role of an MP as well as the importance of having a range of people and experiences in Parliament. W• h•lpall glrf• know thoycando /thlng oni guIdIng 11 I The British Army delivered an activity day at the Army Reserve Centre, Keynsham, Bristol in November. The day was attended by 90 Guides, Rangers and Young leaders who worked towards their Stage 5 Lead Skill Builder badge. During 2023, the Royal Navy continued to off er sessions to Guide and Ranger units in the region, engaging with a total of 690 members across the year. All the activities offered were designed to develop and practice leadership, communication, and teamwork skills, whilst having fun. In July over 800 girls and their leaders from across the region enjoyed a visit to 'schools' day, at the Royal International Air Tattoo (RIAT) at RAF Fairford in Gloucestershire. The RAF Charitable Trust provided free tickets for the girls and their leaders to take part in some STEM (Science, Technology, Engineering and Mathematics) activities in the Techno Zone area. The region had a stand in the Techno Zone where units were able to corne along and meet the Chief Commissioner's team. This year volunteers from Gloucestershire and Wiltshire North manned the region stand on the Saturday and Sunday. 10
In November o pilot event was held at the STEAM museum in Swindon for units in the local area to experience what it was like to work on the Great Western Railway. The museum had invited an engineer to help run workshops and two of the region ambassadors also attended. Similar events would be planned for more units in 2024. During the last quarter of 2023, the author of 'The Swish, and a fashion up-cycler has run creative workshops on clothes customisation and upcycling at units in the Wiltshire area. Further sessions have been planned for 2024. Opportunities for Rangers and Young Leaders Girlguiding Peer Educators are members aged 14 to 25 year olds who help Brownies, Guides and Rangers think and talk about issues that are important to them. As young people, they use their own experience to bring the subjects to life. In 2023 the Peer Educators continued their trainings online and face-to-face with sessions on Think Resilient, Breaking Free, and Safe the World. The region currently has 78 Peer Educators and those members, with support from Girlguiding, ran 117 sessions reaching 1,735 girls and young women, from Brownies to adult leaders, across the region. In 2023, a total of116 young women in South West England gained their Duke of Edinburgh (DofE) awards: 65 at Bronze level, 36 at Silver level and15 at Gold level. A total of 65 Certificates of Achievement were gained in 2023: 38 at Bronze level, 21 at Silver level and 6 at Gold level. DofE will continue with a Certificate of Achievement for all participants (at all Award levels) who complete their Volunteering, Physical and Skills sections. The Queen's Guide award is the highest award to be gained in Girlguiding and is open to members aged16 to 30 and must be completed within 3 years from the start date. The award is about
personal challenges and taking part in guiding and consists of 5 sections. In 2023 the region had 32 candidates undertaking the award. In January 2022, 0 new closed Facebook group was set up for Ranger leaders and leaders who have Young Leaders in their Unit. This was continued in 2023 and currently has 322 mernbers. The Facebook page is being used by the region to make Leaders aware of information and opportunities which arise at short notice and can then be forwarded on to Rangers and Young Leoders without delay. The region held its first Youth Voice event, Empower, in October with 60 girls and young women attending to learn skills to help them use their voice and empower and inspire them to make changes to the issues they are passionate about. Ten of the region ambassadors also attended the event and helped to run workshops on a range of topics including 'there's power in politics,, 'finding my cause.. living in a man's world, and 'representation and positive role models,. The day was full of engaging discussions and thought-provoking arguments, allowing the participants to feel inspired, motivated and empowered. EJmpower . In August, Rangers, Young leaders and adult volunteers had the opportunity to spend a week on two 72 foot Challenger racing yachts organised by the Tall Ships Youth Trust based in Portsmouth. Participants had a chance to get involved in all aspects of sailing the yachL including stowing and handling sails, helming and working in the galley. International experiences The region celebrated World Thinking Day in February by holding a virtual international event, WTD2023, with over 6,000 members taking part in various activities based around the WAGGGS regions and the theme 'Make Your Way Around the World,. The region holds annual selection weekends to find volunteer leaders and participants for the programme of international trips. The selection weekend for adults took place on 22-23 April with 12
27 volunteers attending from around the region, and the selection weekend for participants was held on 30 June - 2 July. Both weekends were successful and places wer8 offered to leaders and participants for the international trips to Essex International Jamboree, Inter-Rail and Malaysia in 2024. In 2023, international trips took place to Austria and Morocco, with girls and leaders taking part in an International camp in Austria in August and in Morocco participants enjoyed trekking in the Atlas mountains and visiting Marrakesh. Roverway is a jamboree for18-22 year olds and will take place in 2024 in Norway with the theme 'North of the Ordinary,. Currently 8 people from the region have signed up to attend and a briefing weekend has taken place in the Peak District in September. International Community Experience (ICE) ICE is a Guiding programme that combines community action and international experiences to provide a challenging and purposeful opportunity for Guides aged11-13. Community action is a key element of all ICE projects. ICE also provides an opportunity to raise awareness about the international opportunities open to Rangers and leaders and which will be open to the girls as they move onto Rangers when they reach14. In April, 23 Guides and 4 leaders had a 4 day trip to Ulster, staying at Girlguiding Ulster's activity centre and completing a service project on site. Two ICE weekends are held around the region in Septemberloctober each year and from the two weekends Guides are selected for the final port of the ICE programme - the international experience, which is a 4-day international trip. From the 48 Guides that attended the two weekends in September and October, 24 were selected for the trip to Jersey in April 2024.
We will ensure that we offer every volunteer a rewarding volunteering experience which is fun and enjoyable We wlll: Ensure recovery and sustainability at all levels of Girlguiding South West England resulting from the impact of the COVID-19 pandemic Develop the Inspire network Provide high quality learning and development for volunteers Provide a range of experiences and opportunities for volunteers Empower volunteers to give them confidence in their roles and to broaden their volunteering experience Promote and support flexible volunteering opportunities Adult opportunities Once a leader has completed the Leader Development Programme, further opportunities for training and development are available. Examples include becoming a mentor to new volunteers joining Girlguiding, walking or water qualifications and a 'going away with, qualification which allows leaders to take girls away on residential events. One volunteer from the region was successful in gaining a place at the 2023 WAGGGS (World Association of Girl Guides and Girl Scouts) and WOSM (World Association of the Scout Movement) Academy event which was held in Wiesbaden, Germany in November. Guide and Scout members from both organisations share with other participants from all over Europe their vision on key topics such as: external relations in Europe, communication, implementing STEM into youth programmes, non-formal education and training, and membership growth, enabling members to find innovative tailored solutions to the diverse needs Scouting and Guiding Organisations are facing in Europe. Participants could choose from four different learning paths and the volunteer from our region chose the Voice stream which included sessions on advocacy, brave spoces, succession planning and intergenerational partnerships. There was an international evening where participants learnt about the other 40 countries that were represented. One region volunteer was selected in June 2022 to participate in the Juliette Lowe Seminar (JLS) for 2022123. The JLS ran until June 2023 and over 500 women aged18-30 from over 80 countries participated in activities run by the World Association of Girl Guides and Girl Scouts (WAGGGS). The focus was on reducing particular barriers faced by young women in the world today. The theme of the seminar for 2022123 was Lead41mpact. The Seminar culminated with a project element run over the course of the year. Our region volunteer worked to inspire our next cohort of leaders to continue their Girlguiding journey into adulthood and get involved in projects like the JLS. The role of commissioners is key to supporting and encouraging our volunteers to be inspirational leaders. The aim of the commissioner conference is to empower and inspire commissioners to woik with other adult members to ensure the sustainability of guiding for the future, creating a community in which all girls and volunteers receive a warm welcome and feel a sense of belonging. 14
Our region commissioners. conference was held face-to-face in September with 101 commissioners attending and an additional17 joining online. The theme of this yearfs conference was 'Be inclusive. and commissioners had the opportunity to be inspired by a speaker to support them in including the LGBT+ community, develop their skills and confidence to consider a wide range of inclusion topics, update their knowledge and understanding of the latest Girlguiding inclusion policies and procedures, and network with other commissioners to share ideas and offer support. A Guiding Delivery conference was held in March, in Wimborne, Dorset, for130 volunteer advisers and coordinators from across the region. A presentation was given which reviewed the past year's events and activities and highlighted how much had been achieved by the region's lead volunteers in ensuring that Guiding continued for girls and adults. An inclusion challenge was launched 'AII for One, ond a presentation shown on how to achieve inclusion. The Inspire network was set up for18-30 year olds to connect and meet other Guiding members of the same age from across the region. In 2023 the network has continued to grow, and two Inspire weekends were held during the year, one at Pax Lodge, London in March and the other at Woodhouse Park near Bristol in October. Training The region has a team of 68 Girlguiding qualified trainers and 7 volunteers who are working on their Girlguiding Trainer Qualification. The trainers are all volunteers from within Girlguiding South West England and play a key role in supporting and equipping our leaders to deliver good guiding. A trainers conference was held at Haynes Motor museum in November which explored participant engagement and presentation of self. 15
Leader Development Programme training sessions are held virtually in the evenings, 274 volunteers were trained on a number of topics including, Celebrating Every Member, Doing Our Best. Effective Communication for Unit Leaders, and Unit Accounts. Girlguiding South West England has continued to deliver safeguarding training comprising of 4 different levels of training to ensure that all volunteers are holding the appropriate level for the role they hold in Guiding. Level l and 2 are completed os E-learning, Level 3 is completed by attending o three-hour online training or o face-to-face training, and Level 4 is completed online. During the year,1,932 volunteers were trained for Level 3 and 168 commissioners trained for Level 4. A training plan is in place for 2024 to ensure continued compliance going forward. Additional online training sessions are held throughout the year to assist volunteers in their roles. These sessions are on Adjustment Plans, Honest Conversations, Handling Challenging Behaviour, Gift Aid, Doing Our Best Celebrating Every Member, and Effective Communication. The region offers a programme of walking training weekends each year, which can be for leisure walking or can lead to qualifications and enable volunteer leaders to take groups of girls and adults on walks with varying levels of difficulty and terrain. The region ran a Level I walking course in June ot Deer Park Gloucestershire with 14 participants. A Level 2 walking assessment and leisure weekend was held in September at the Dartmoor Activity Centre. • Wolkln9 wlth Glrlguldln9 South west Englond Resources ond badges The Mary Rose resource pack was developed in conjunction with the Mary Rose Museum in Portsmouth to accompany girls and volunteers on their Experience Day at the Mary Rose. The Challenge pack contains numerous activities to complete, with information on the Tudors, how the Mary Rose sank and then many years later, how she was raised from the ocean and the artefacts found on board. The Challenge can be used with all ages, Rainbows, Brownies, Guides and Rangers, both in their units and at the Museum. A Mary Rose badge was also designed for the occasion. iththe r. The Night with the Tigers resource and badge was created to be used when attending any zoo, even for a day visit. The resource allowed girls and volunteers to explore the different areas of the world and the animals who live there, learn about the endangered species and have fun doing different activities indoors and outdoors. Ith th• Ipo 11 Ill=T'" Girlguiding Souih West Englond Glil9uidlng Soulh we$1 Engknnd 16
The All for One challenge pack promotes diversity and inclusion and encourages girls to think about others and the differences between us all. It highlights some physical and mental issues that people may face, and how to adapt to ensure they are given equal opportunities. The pack looks at communication methods, sensory and medical needs, and the impact of different bockgrounds and cultures. A badge is available on completion of the challenge. Girlguidi A challenge pack was developed with the STEAM museum in Swindon, with activities that can be adapted to suit the circumstances of individual units. A badge is available on completion of the challenge. A new RNLI resource 'Mayday, Mayday. has been created which focuses on four key water safety messages and has been tailored so that all sections of Girlguiding can use it. ¢4 Following the success of the Christmas badges over the last 3 years, a Christmas badge was designed for 2023 with over11,000 sold in the 3 months before Christmas. New for 2023, the region designed and sold a Christmas bauble of which176 had been sold by the end of the year. Chrlstmos & 2023 tf The transition resource was relaunched having been redesigned by a group of Queen's Guide candidates. It is a girl-led resource to support young members as they move up through Guiding, with activities to help them reflect on their pasL present and future as a Girlguiding member. uth 17
We will be a welcoming, inclusive organisation where we proudly celebrate the achievements of our members and make a bigger impact and influence on our local communities We wlll: Promote and support our members to enable an inclusive culture and celebrate diversity across Girlguiding South West England Ensure all elements of the Girlguiding South West England offer is inclusive and welcoming to all Develop our Inclusion team and network Understand the inclusion and diversity focus areas and opportunities within Girlguiding South West England Grow our external reach and engagement Reach out to welcome in new members Support sustainability of our membership Develop our communications to meet the needs of our members Celebrate and thank all our members Facilitate the opportunities for our members to have impact; locally, regionally and nationally Membership growth and retention Our membership at the end of 2023 was 57,190 made up of Young Members, Adult Members and Recognised Volunteers. The total amount of those that pay the subscription is 55,903. Both figures have increased from the end of 2022 with 55,704 total members at the end of December 2022 and 54,777 that paid the subscription. At the end of 2023 there were 75,831 Young Member registrations and of these11,986 were eligible to join. These figures are for those who ore enquiring to become Young Members for the first time and do not include those who are transferring units or moving sections. The girls and young women meet in groups - called units. On the 2 January 2024 there were 3,077 units,. a loss of153 units since 2022. The region office continued to make the initial contact with adults wishing to volunteer in just over three quarters of the counties in the region. The aim of the call was to find out where the adult wanted to volunteer, their availability and the type of role they were interested in volunteering for. The information received was passed to local volunteer commissioners to follow up with information on opportunities available for each individual odult volunteer. The office handles enquiries from parents of girls who were waiting to join Girlguiding. 18
"Having female role models growing up and visible gives people something to look up to which is really important, especially in sport" Girlguldlng Honnah F•molo Pothwoy Footboll Developm•nt Olli¢er ut HampshlT8 FA SwthW••I Éwand Glrlg On 8 March, International Women's Day, an event was held in Southampton which was opened by the Deputy Lieutenant for Hampshire and attended by a number of local people including two women from Hampshire Football Association. The evening networking event focused on the International Women's Day theme of 'Embrace Equity,, At the event the region launched the new Girlguiding branding and the region's ambassador scheme. Ambassadors would help to inspire and support volunteers and girls across the region by attending events, conferences and unit meetings. By the end of the year,11 region ambassadors had been launched. At the beginning of 2023 the region's new External Reach Strategy was put in place which looked at key ways to raise the profile of Girlguiding across the South West England region in order to grow our membership and thrive with opportunities and partnerships. The region held a face-to-face Growing Guiding conference in November which was attended by members from each county and island. The Deputy Chief Commissioner and the lead volunteer for Membership Growth and Retention gave delegates an overview of the region's position and ideas being developed to assist the region with membership growth and retention. Delegates attended sessions which focused on: Warm Welcome Inclusive Communications Young Member recruitment Volunteer Recruitment and Parents Fundraising, Grants and Budgeting Young Leaders Safe Zone An inclusion challenge pack, 'All for One, was launched in March which promotes diversity and inclusion and encourages girls to think about others and the differences between us all. The new resource highlights some physical and mental issues that people face and how to adapt to ensure 19
they are given equal opportunities. The eight sections in the resource look at communication methods, sensory and medical needs, and the impact of different backgrounds and cultures. An inclusion checklist was drawn up with a list of things to consider when planning a conference, activity, training or an event, to ensure that those with additional needs would feel comfortable to attend. The checklist has sections on venue, online events, website, and catering. Fundraising and grants The Cost of Living Grant, which was launched in 2022 and continued in 2023, has been funded by a grant from Girlguiding and is avoilable to subsidise adult volunteers and young members guiding costs, and in particular, to help towards subscriptions for 2024. A Volunteer Warm Welcome grant continues to help units welcome new Leaders-in-Training and Unit Helpers by assisting with the cost of starting their volunteer journey with Girlguiding. The grant can be used for either the cost of the volunteer's subscription, training, or for uniformlmembers wear or a combination of the various costs. The Starting a New Unit Grant was launched in September 2021 and has continued to help provide support for essential items to help get more girls into Guiding. During the year,12 new units have been helped as they began their journey by providing a number of items including programme and support resources, first aid kits, Guiding uniform for Leaders, Unit Helpers and Young Leaders, and training costs for Leaders to attend relevant first aid and programme trainings. In 2023 funding was received by Girlguiding from the DCMS Uniformed Youth Fund with the objective of creating new places for young people in uniformed youth groups, prioritising tackling waiting lists in IMD 1-5 Upper Tier Local Authority Areas in England, before reducing waiting lists in other parts of England. The fund aims to improve the wellbeing of young p8ople and help them to develop skills for life and work by expanding the reach, number and range of regular activities for young people that drive these outcomes. The fund will also support Uniformed Youth Organisations to build their internal capacity to scale up sustainably. The project started on l April 2023 and will run until April 2025. Girlguiding South West England aims to deliver 390 new spaces for Guides and Rangers, recruit 57 new volunteers, and open 12 new Guide or Ranger units. Thanks and recognitlon Saying 'Thank You, to all Girlguiding volunteers is important. In April, a roadshow was held at Yeo Valley which100 volunteers from across Somerset North attended to celebrate and thank them for everything they do. In October, a thank you event was held at Berwick activity centre for all volunteers in Wiltshire South. Girlguiding and Girlguiding South West England offer a range of awards that adult volunteers can be nominated for to recognise what they do for Girlguiding. The region awards include the Silver Oak Leaf, which can be gained by any adult who has given freely of their time to promote and advance Guiding Wlthin the region, the Compass award, which is given to recognise the dedication of our members at local level and give freely of their time to provide good quality guiding to the girls in their unit, the local area and to the benefit of the local community and the Young Adult Leaders award, which is given to recognise the achievement of 20
Leaders aged18 to 30 years and who have done something special or something remarkable. In addition, the region has a Thanks Badge and a Chief Commissioner's Certificate, both of which are awarded at the discretion of the Chief Commissioner. Girlguiding's service awards are available for members who have completed 5,10 and up to 60 years, service. The region recognises volunteers who have recently joined Girlguiding as a member and who have completed either l year or 3 years, service. From January 2023, a new region 15 year badge was given out to members who have completed 15 years, service. During 2023 the lollowing awards were made: I Silver Fish 2 Girlguiding Laurel awards 2 Guiding Star l Region Silver Oak Leaf awards 26 Region Compass awards 5 Chief Commissioner's awards 4 Young Adult Leaders awards 7 Region Thanks Badges 661 Chief Commissioner l-year service award 205 Chief Commissioner 3-year service award 153 Chief Commissioner15-year service award 69 Girlguiding Hero award Glrlgulding S(rth W•8t Erynd W• help all glrls know thoy can do anythlng '. L Rainbows Brownies For og91 4t07 uides Rangers Iorq9ry•lOk*M 21
We will be an organisation that is sustainable, future proofed and able to achieve the delivery of our strategic aims We will: Review our financial processes and funding sources Ensure staff and volunteer roles within Girlguiding South West are enjoyable, fulfilling and impactful Support the Girlguiding organisationol strategy through the ways of working together process Take measures to reduce the environmental impact of our core business, activities, opportunities, and events and increase our environmental sustainability Finance Most of the region's annual income comes from membership subscriptions which are received in April. Sales of resources, badges and small gift items via the online shop continue to supplement the region's income. New for 2023 were the STEAM resource and badge connected to the museum of the GWR in Swindon, the 'Mayday, Mayday, RNLI resource and badge, the Tri-Guiding Challenge and badge related to the Big Help out, the 2023 Christmas badge and a Christmas bauble. A small stream of income continues to be generated from easyfundraising referral fees and from letting surplus off ice space in the region headquarters building. Regular meetings are held with Natwest Banl the region's bankers, to review our financial position. Regular meetings are also held with the region's investment managers, Evelyn Partners Investment Services Ltd, to review the performance of the region's investment portfolios. The region's investments are held in Imo portfolios, the main portfolio has a medium to long term growth strategy with o moderate risk profile, the second portfolio was set up for growth and income with a low risk profile. The 2024 annual budget for the region was drawn up and approved by the Trustee Board in July. The 2023 budget was reviewed throughout the year and updated where necessary. Management accounts, which incorporated the budget figures and identified variances, were reviewed throughout 2023 together with cash flow forecasts. structures and decision making A ballot was held for 4 new countylisland commissioner Trustees with all 4 of them due to take up their roles in 2024. Processes, systems and staff The Compliance committee holds a register of all property owned by the counties and islands with details of the ownership arrangements including the expiry dates of any leases, whether the property is separately registered as a charity, whether property is held by the Guide Association or Scout Association Trust Corporations, the use of the building and insurance arrangements. 22
The Compliance committee continued to analyse and review the quarterly reports on complaints and concerns that originate at a local Guiding level. Common themes were identified which was used to determine the training required to support the volunteer leaders. The region team of Safeguarding lead volunteers provided support and advice to members throughout the region on safeguarding matters. The team also worked with Girlguiding on a number of disclosures during 2023. A total of 83 safeguarding disclosureslconcerns were registered with Girlguiding from the region. The region has continued to provide support on GDPR to the countylisland commissioners. Girlguiding policy and procedures were updated and the information disseminated to the counties and islands. There were a number of staff changes. In February a Communications and Engagement off icer was recruited to run the region's social media channels as well as working on graphic design, photography and videography. A Volunteer Recruitment officer started in January on o 10 month appointment to work closely with counties to increase the number of volunteers in their area. The amazing work carried out by the volunteers in Girlguiding South West England is achieved in partnership with our dedicated staff team. Support Girlguiding South West England's headquarters building is a Grade11 Listed building in Salisbury. The building hous&s the administrative centre for the region and provides space for members to hold meetings and training sessions. Girlguiding South West England has an ongoing programme of maintenance for the building and this has proceeded to plan. The region office upgraded its IT file sharing system to Microsoft Teams. The patio at the region office was refurbished and a staff welfare room was created. 111 lll li. For the first time, the region office held 2 open days to welcome members into the office for a tour of the building and a chance to meet the region staff, while completing a Guiding activity and browsing in th6 region shop. 11 11 23
Plans for the future Plans include: Exceptlonal experiences for girls Mary Rose Experience days WTD2024 virtual international event Night with the Tigers sleepover at Dartmoor Zoo ICE weekends for international trips in 2025 UK Parliament Week 2024 Wimbleball British Army and Royal Navy takeover days Region roadshows In Guernsey and Berkshire for girls and their families Peer Education training doys The Swish upcycling challenge Royal International Air Tattoo - 'schools' day, GLOW 24 RNLI activity day Rewarding volunteer experience Growing Guiding skills day Region-led safeguarding training to ensure continuous compliance Virtual training sessions for leaders Commissioner conference Two volunteer weekends at Pax Lodge, London Try, Inspire and Qualify weekend Region roadshows in Guernsey and Berkshire for volunteers Trustee training Support the counties and islands with procedures and trainings on compliance with GDPR New service awards Property conference Commissioners, conference trainings Thank you event for volunteers - 'Hidden Heroes, Inclusive and impactful Monitoring and review of the region strategic plan International Women's Day event in Exeter Youth panel members Continue to expand the region Inclusion team Understanding the inclusion and diversity focus areas and opportunities Developing communications to meet the need of all our members The continuation of work to manage enquiries and joining lists of adults who wish to join Girlguiding Formation of new committees to support region strategy Plea8•a8ka member of stuff If you needsuppoit durlng this event Il•tq4dl••bllltlMqw•¥l•fvl• Support Continued monitoring of computer system 24
Objectives and activities for the public benelit The Trustee Board confirms that it has taken due regard of the guidance contained in the Charity Commission's general guidonce on public benefit when reviewing the charity's aims and objectives and in planning future activities. Environmental Statement Girlguiding South West England seeks to create a culture which environmental considerations are integrated into all policy decisions and business activities across the organisation. Risk Statement The major risks facing Girlguiding South West England are continually reviewed and carefully scrutinised by the Trustee Board and Compliance committee and measures taken to mitigate against major strategic business and operational risks which the charity faces. A detailed business recovery plan is in place and will be implemented in the event of an incident to ensure that Girlguiding South West England can continue its business operations as quickly as possible. Reserves The Trustee Board has reviewed the reserves of Girlguiding South West England. The review covered the sources of income and whether that income was sustainable in the future, the fixed and variable expenditure of the region and the need to contain expenditure levels within the sources of income. The review concluded that to allow Girlguiding South West England to continue to operate efficiently and to provide sufficient reserves for that continuance then the following reserves will be required: Designated fund of £324,021 consists of £65,000 to cover costs of forthcoming events, £150,000 for maintenance at st Ann's Manor, £24,433 to provide for training and events, £58,444 for grant funding for trips and future trip fund £26,144. 2. General liquid reserves sufficient to cover one year's operating expenditure. This includes staff costs, off ice costs and utilities. The total of these costs currently stands at around £589,558. Girlguiding South West England has achieved its initial target which will be kept under review. The free reserves of the Association at 31 December 2023 were £nil (2022.. £nil). Investment powers The invostment powers of Girlguiding South West England are as set out in the Royal Charter and Byelaws of The Guide Association. 25
statement of Trustees, responsibilities The Trustees of the charity (for the purposes of charity law) are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Law applicable to charities in England and Wales requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of Girlguiding South West England and of its financial activities for that period. In preparing these 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 statements; Prepare financial statements on the going concern basis unless it is inappropriate to presume that Girlguiding South West England 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 Girlguiding South West England and to enable it to ensure that the financial statements comply with the constitution. They are also responsible for safeguarding the assets of Girlguiding South West England and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Financial Statements For 2023 The annual financial statements for 2023 are annexed to this report and include a report by Girlguiding South West England's auditors, Fawcetts LLP, Chartered Accountants and Statutory Auditors. Trustee Report The Trustee Report was approved by the Trustee Board at its meeting on 5 April 2024 and the Chief Commissioner was authorised to sign the report on behalf of the Trustee Board. Laura Cottey Chair Of The Trustee Board And Chief Commissioner 26
Report of the Trustees and Financial Statements For the year ended 31 December 2023 Charity registration number: England and Wales 305951 Report ofthe Independent Auditors to the Members of The Guide Association - South West England &4: Oplnlon We have audited the financial statements of the Guide Association - South West England for the year ended 31 December 2023 which comprise the Statement of Financial Activities, the Balance Sheet, the Statement of Cash Flows and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice In our opinion the financial statements: Give a true and fair view of the state of the charity's affairs as at 31 December 2023, and its incoming resources and application of resources for the year then ended; Have been properly prepared in accordance with the United Kingdom Generally Accepted Accounting Practice; and Have been prepared in accordance with the requirements of the Charities Act 2011 Basis for opinion We conducted our audit in accordance with International Standards on Auditing (UK) (ISAS (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC'S Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Conclusions relating to going concern In auditing the financial statements, we have concluded that the trustees. use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue. 27
Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report. Other information The other information comprises the information included in the trustees annual report, other than the financial statements and our auditor's report thereon.. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is o material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard. Matters on which we are required to report by exception We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 require us to report to you if, in our opinion: The information given in the financial statements is inconsistent in any material respect with the financial stotements; or The charity has not kept adequate accounting records; or The financial statements ore not in agreement with the accounting records and returns; or We have not received all the inforrnation and explanations we require for our audit. Responsibilities of Trustees As explained more fully in the trustees, responsibilities statemont, the trusteos are responsible for the preparation of financial statements which give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charity's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no roalistic alternative but to do so. Auditor's responsibilities forthe audit of the financial statements We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with regulations made under section 154 of that Act. 28
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with SSAS (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uklauditorsresponsibilities. This description forms part of our auditor's report. Extent to which the audit was considered capable ol detecting irregularities. including fraud. We identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and then design and perform audit procedures responsive to those risks, including obtaining audit evidence that is sufficient and appropriate to provide a basis for our opinion. Identitying and assessing potential risks related to irregularities In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations we consider the following: The nature of the charity sector, control environment and business performance,. Results of our enquiries of management about their own identification and assessment of the risks of irregularities,. Any matters we identified having obtained and reviewed the company's documentation of their policies and procedures relating to: Identifying, evaluating and complying with laws and regulations and whether they were aware of any instances of non~compliance,' Detecting and responding to the risks of fraud and whether they have knowledge of any actual, suspected or alleged fraud; The internal controls established to mitigate risks of fraud or non-compliance with Saws and regulations; The matters discussed among the audit engagement team regarding how and where fraud might occur in the financial statements and any potential indicators of fraud. As a result of these procedures, we considered the opportunities and incentives that may exist within the organisation for fraud and identified the greatest potential for fraud in the following area: revenue and resource recognition. In common with all audits under ISAS (UK), we are also required to perform specific procedures to respond to the risk of management override. We have also obtained an understanding of the legal and regulatory frameworks that the charity operates in, focusing on provisions of those lows and regulations that had a direct effect on the determination of material amounts and disclosures in the financial statements. The key laws and regulations we considered in this context included the UK Charities Act and related legislation. 29
Audit response to risks identified As a result of performing the above, we identified revenue and resource recognition a key audit matter related to the potential risk of fraud. Our procedures to respond to risks identified included the following= Reviewing the financial statement disclosures and testing to supporting documentation to assess compliance with provisions of relevant laws and regulations described as having a direct effect on the financial statements; Enquiring of management concerning actual and potential litigation and claims; Performing analytical procedures to identify any unusual or unexpected relationships that may indicate risks of material misstatement due to fraud; Reading minutes of meetings of those charged with governance and reviewing correspondence with HMRC and,. In addressing the risk of fraud through management override of controls, testing the appropriateness of journal entries and other adjustments,. assessing whether the judgements made in making accounting estimates are indicative of a potential bias,. and evaluating the business rationale of any significant transactions that are unusual or outside the normal course of business. We also communicated relevant identified laws and regulations and potential fraud risks to all engagement team members and remained alert to any indications of fraud or non-compliance with laws and regulations throughout the audit. Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some material misstatements in the financial statements, even though we have properly planned and performed our audit in accordance with auditing standards. For example, the further removed non-compliance with laws and regulations (irregularities) is from the events and transactions reflected in the financial statements, the less likely the inherently limited procedures required by auditing standards would identify it. In addition, as with any audiL there remained a higher risk of non-detection of irregularities, as these may involve collusion, forgery, intentional omissions, rnisrepresentations, or the override of internal controls. We are not responsible for preventing non-compliance and cannot be expected to detect non-compliance with all laws and regulations. Use ofour report This report is made solely to the charity's trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity's trustees those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity's trustees as a body, for our audit work, for this report, or for the opinions we have formed. Date:..20 Ausust 2024 Fawcetts LLP, Chartered Accountants & Statutory Auditors Windover House, St Ann Street Salisbury, SPI 2DR Fawcetts LLP is eligibl8 to oct as on auditor in terms of section1212 of the Companies Act 2006. 30
Statement of Financial Activities For the year ended 31 December 2023 2023 2022 Incom8 ond Unrè$irl¢t¢d R•$trf¢t¥d 08slgnatad Total Tot41 Not• INCOMEAND ENDOWMENTS FROM: DDnations ond legocles 3,174 137,201 5,847 146,222 71789 Charitable octlvities 700,181 700,181 678.804 other trading actniitl8S 74,727 74,727 50,673 Investment income 23,121 23,121 8,950 Totql incomo 801,203 137,201 5,847 944,251 811.216 EXPENDITUREON- Ra151ng fund5 32,126 10.315 42441 45,606 Chcjrltoble 0ctlvlrS 796,069 130.793 21536 949,398 677,401 TOtal•xp8ndlI 828,195 141,108 21536 Sg1,839 723,007 Net gainslliossesl on inv8Stments 86A36 86,436 1102,875} NETINCOMEI(EXPENDITURE) 59,444 13,907) 118,6891 38,848 (14,486) Tronsfors b?tween fund5 16 NET MQVEMENTIN FVND5 59,444 (3,907) (16,689) 38,848 (14,466) RECONCILIATION OFFUND&' 13,484} 3.464 Totol funds brought forword 1.644,581 340,Th0 1076,302 2,090,768 TOTALFVND$ CARRIED FORWARD 1,700,581 è0,5B8 324.021 2.115.150 2,070,302 CONTINUINO OPERATIONS None of the Reglonal Assoclailon's octlvltles were ocqulred or dIntned durlng the currenr ond prevlous years. All golns and losses recognlsed In the year are included in the Stutement of Financial Activitie5. The not85 fom part ol th88e finonciol 5tat8ments 31
Balance sheet As at 31 December 2023 2023 2023 2022 2022 Note Flxed asset$ Tangible fixed assets Investments 10 271,292 1,314,995 286,807 1,177,360 1,586,287 1,464,167 Currgnta$s•ts stock 12 53,733 211,083 488,259 44,582 147,168 552,064 Debtors 13 Cosh at bank and in hand Total current assets 753,075 743,814 Croditors Amounts falling due within one year 14 {224,212) (131,679) Net current assets 528,863 612,135 NET ASSETS 2,115,150 2,076,302 Funds Restricted funds Unrestricted funds.. Dgsignoted funds other charitoble funds 16 90,568 91,011 17 324,021 1,700,561 340,710 1,644,581 TOTAL CHARITY FUNDS 2,115,150 2,076,302 The financial statements were approved and authorised lor issue by the Board of Trustees on were signed on its behalf by.. L Cottey Chair ol the Truste8 Board ond Chief Commissioner The notes form part of these ff nancial statements 32
Statement of Cash Flows For the year ended 31 December 2023 2023 2022 Notes CASH FLOWS FROM OPERATINOACTIVITIES: Net cash provided byl(used In) operatlng actimties (11,685) 103,173 Cash flows from inv8Sting activities.. Purchase ol investments (476,995) 375,716 (25.333) 277,975 Sole proceeds ol investm8nts Purchase of tanglble flxed assets {941) (17,601) Net cash provided byl(usod in) investing actimties (101220) 235,041 CHANOE IN CASH AND CASH EQUIVAIENTS FOR THE YEAR (113,885) 338,214 Cash and cash equivalents brought forward 634,778 296,564 CASH AND CASH EQUIVALENTS CARRIED FORWARD AT31 DECEMBER 620.893 634.778 Roconclllatlon of nat Ineomal(•xp•ndltur•) ton•t cashllowfrom 0ratIng actlvltles 2023 2022 Net incomel(expendlture) for the year os per the Statement of Financial Activities 38.848 (14,466) Adjust&d for.. Depreclation Unrgolised (gains)110ss8s on Inv8Stments Realised (goins)Iiosses on disposal of investmgnts (Increase)IdBcreas8 in stock (Increose)Idecrectse In debtors Increasel(decreose) in creditOTS 16,456 17,461 (84,607) (1,829) (9.151) (63,915) 92,533 99,219 3,456 4,277 (98,354) 91,580 Net cash (usod In)Iprovldod byopevqtlng aetlvitias 111,665) 103.173 Analysis of Cash and ¢u$h oqulval•nts 2023 2022 Cash at bank and in hand 488,259 552,064 82714 Cash held as part ol investment portfolio 32634 520,893 634,778 33
. Notes to the Financial Statements For the year ended 31 December 2023 l. Accounting policies The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows.. General information and basis for preparation The charity constitutes a Public Benefit Entity as defined by FRS 102. The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS102) (effective l January 2015) - (Charities SORP 2019 (FRS 102)), the Charities Act 2011. The financial statements are prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements are prepared in Sterling (£) which is the functional currency of the charity. Going concern The trustees have considered the financial position of the Charity and the expected future member numbers and confirm that the Charity remains a going concern. The financial statements, therefore, continue to be prepared on a going concern basis under the historic convention, modified by the revaluation of certain fixed assets. Income Income is recognised on on accruals basis. Income received for specific purposes is treated as restricted. Expenditure All expenditure is included on an accruals basis and is recognised when there is a legal or constructive obligation to pay for expenditure. All costs have been directly attributed to one of the functional categories of resources expended in the SOFA. The irrecoverable element of VAT is included with the item of expense to which it relates. Grants Grants receivable are credited to the Statement of Financial Activities (SOFA) in the year for which they are received. Grants payable are charged in the year in which the offer is conveyed to the recipient. 34
Notes to the Financial Statements For the year ended 31 December 2023 l. Accounting policies (continued) Tangible fixed assets Expenditure on fixed assets is capitalised except for expenditure incurred on the replacement of assets of low value with a short life. Repair, renovation and replacement expenditure is written off as expenditure in the statement of financial activities. The cost of fixed assets is their purchase cost, together with any incidental costs of acquisition. Depreciation is calculated to write off the cost of tangible fixed assets, less their estimated residual values, over the expected useful lives of the assets concerned. The principal annual rates used for this purpose are: Land Freehold property Furniture and equipment not depreciated 2% straight line 25/0 on reducing balancel25/0 Straight line All fixed assets acquired whether purchased or donated are capitalised. Assets donated in the past have not necessarily been capitalised. Stock stock is valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. Operating leases Rentals paid under operating leases are charged on a time basis over the lease term. Pensions Girlguiding South West England contributes to a defined contribution scheme managed by The Guide Association operating as Girlguiding in respect of certain employees. The charity also operates a stakeholder pension scheme for other staff. Contributions payable for the year are charged as port of resources expended. Donations and fund accounting Donations received for the general purpose of the Charity are included as unrestricted funds. Donations for activities restricted by the wishes of the donor are taken to'restricted funds. where these wishes are legally binding on the Trustees. The Trustees may set aside funds as being designated for particular purposes. These funds are shown as designated funds within the reserves. Debtors Debtors are measured at their recoverable amount. 35
Creditors and provislons Creditors and provisions are recognised where the Charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due. Taxation The Charity is a registered charity and, as such, is not liable to corporation tax. Flnancial instruments The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value. 36
Notes to the Financial Statements For the yearended 31 December 2023 2. Donations and legacie8 Unrestricted Restricted Designated 2023 2022 Grants 137,201 5,847 143,048 46,279 Donations 3,174 3,174 26,510 3,174 137,201 5,847 146,222 72,789 3. Charitable Activities Unrestrlcted Restricted De8lgnated 2023 2022 Subscriptions 550,197 550,197 531,290 Training 1,890 1,890 1,905 International trips 101,680 101,680 7,820 Events 46,414 46,414 137,789 700,181 700,181 678,804 4. Other Tmding Activities Unrestricted Restrlcted Designated 2023 2022 Rental income 20,856 20,856 16.957 Trading 5algs 53,871 53,871 33,716 74,727 74,727 50,673 37
Notes to the Financial Statements For the year ended 31 December 2023 L.. 5. Raising Funds Unrastrletad Funds R•strlet8d Funds Designatod Funds Total Total 2023 2022 Tmdlng expen$g$ Gen8ral m&rchondislng costs Badge ond resource Costs 7,661 10,390 10,315 17,976 10,390 17,168 18,657 Investment management charyes 14,075 14,075 14.781 3Z126 10.315 41441 45,606 6. Expenditure on Charitable Activities Unrnstrlcted Ilestrlcted Deg19noled Funds Totol Totsl Fundg Funds 2022 Dir8ctCosts Grants payable 5,403 76,705 22536 104,644 31,195 embershlp SeC8 Costs 1958 875 3,833 13.326 Tralning 20,578 6,571 27,149 7.129 International trips 103.724 103,724 6.863 Everits 108,182 108,182 151,662 Yourh VolGe portlfjlpotlon ond Amb0s5ador Scheme InitiatSVO8 11308 IZ308 253,153 84,151 21536 359,840 210,175 Support¢oBt5 Slatf costs I19 91 308,488 34818 34Z286 277,454 stalf travg1.troniDg rgcwilrngnt 1558 Prem*e5COYts 30,480 30,480 20NIO 20.fj29 20.629 Admlnistratloneosls 80,302 So02 71,405 4568 4886 9.454 Website expBnse5 5.135 Non staff trovel ond subatantecoS 25,819 1192 Lfjgtslorwj piol955iofKJI fees 1451 5A51 14B74 Auditand tteountarq te95 059 &099 7,698 D&Pt8CitstK) 15,710 74e 1&458 17,461 Bunkcharges 1,83e 1838 541916 4&842 589,558 467,228 796.Oe9 130,793 21538 949,398 877,401 38
Notes to the Financial Statements For the year ended 31 December 2023 7. Expenditure Total 2023 Total 2022 Expenditure includes: Depreciation - own8d ossets 16,456 17,461 Auditor's remuneration - for audit 8,059 7,698 for other services Operating lease rentals 20,304 16,556 8. Trustees None of the trustees, nor persons connected with them received any remuneration or other material benefits from the charity or any connected organisation. During the year, 2 trustees received travelling and out-of-pocket expenses of £1,627 (2022: 4 - £2,295). 9. Staff numbers and remuneration 2023 2022 Wages and salaries 298,766 235,953 Social security costs Employer's pension contributions 18,987 22,203 24,533 19,298 342,286 277,454 The average number of people employed, including part- time staff.. 2023 2022 13 The key personnel of the charity comprise the Executive Manager and the Finance Manager, for whom total earnings were £90,611 (2022.. £83,130). 39
Notes to the Financial Statements For the year ended 31 December 2023 10. Tangible fixed assets Froohold Fumlturoond equlpment Proporty Total At l JonLJOry 2023 401,584 17L884 573,468 A¢Jdltlons 941 941 Dlsptssals At 31 December 2023 401,584 171825 574,409 D•pr•elotlDn At l Jonuory 2023 143,499 143,162 286,861 Charge for the yeor 6,032 10,424 16,466 Ellmlnoted on dlsposctl At 31 December 2023 149,531 153,588 303,117 Nèt botskvtslu• At 31 DecÈmber 2023 251a53 19,239 271,292 At 31 L)8cember 2022 258,085 28,722 288,807 11. Investments 2023 2022 Mov8m•ntin markot valu•: Market value at l January L094,646 L449,963 Acqui81tion8 at cost 478,995 25.333 SPOX51 proceeds R8alised goln&l(lossesl on disposals Unreoll$ed golng1(lossesl on revolLJOtlon {375,7161 1277,975) 13,456) 199,2191 1,829 84,607 Morker value at 310ecember 1,282361 1,094,646 Cash held as part of portfollo 31834 82,4 Total market value of Investments 1,374.995 1.177,360 Hlstorl¢ul cost 901,022 833,111 Analy$l$ol Inv•$trn¢nts: UK equitles I,OOZ132 SS1253 Overs8rJs equltles Investment bonds orKI other invesrmÈnt$ 63.652 69,740 216,5T/ 47Z653 UK cash held as part of portfolio 3Z6341 81714 1,314.995 1.177J60 40
Notes to the Financial Statements For the year ended 31 December 2023 1, 12. Stocks 2023 2022 stock for resole 53,733 44,582 13. Debtors 2023 2022 other debtors 142,104 92,922 Prgpoyments 68,979 54,246 211,083 147,168 14. Creditors: amounts due within one year 2023 2022 Trade creditors Taxation and Sociol Security 20,480 6,988 20 5,000 other creditors 192,900 10,812 107,919 11,772 Accrued expenses 224,212 131,679 15. Operating lease commitment The total future minimum payments due under non-cancellable operating leases are as follows.. 2023 2022 Equipment: L8SS thon l year 13,086 16,556 B9twean 2 and S yaaTS 52,344 1,133 19,562 Over 5 years 66,563 36,118 41
Notes to the Financial Statements L7,,':: For the year ended 31 December 2023 16. Statement of funds - Restricted funds Balancaat l Junuury2023 Ineomlny T•soufc•s Oui9olng r•8ourc05 Trgn¥lors Oglqnoèot31 Decomber2023 tol(Irom) 8uchanan Opportuniti85 Fund st Ann's Manor refurbishment 683 304 11,4051 14301 418 13,386 IZ956 Glrlgui¢Ying Peer Education grant New Units grants vio Foster Legucy 1,737 1.737 13,0451 (8,0451 {1881 3,045 17,243 9.198 STEM gronts Ext8rnol grant fortrips 11786 11598 3,978 3.976 Lady Banson Fund Cost of Llvlng Gront& UYF Funding Generotlon Gen trolnirYJ 700 (700} 155,2681 1710291 40,000 45.403 30,137 91,494 19,465 500 500 137,201 3,463 90,567 Purpose of restricted funds: Buchanan Opportunitles Fund- The fund is to be used at the sole discretion of the Chief Commissioner of South West England for the benefit of particular projects. st Ann's Manor rofurblshment - The fund represents sponsorship monies received for the refurbishrnent of the top floor of St Ann's Manor. Girlguldlng Peer Educatlon grant- Grant to fund peer education training in the year. Now units Grants - Grant received to assist in the setting up of new units. ylvia Foster Legacy - Fund to be used for young members who need financial support to go on region international trips. STEM Grants - Grant received from the Royal Academy of Engineering to assist with the costs of running STEM activity days in support of a planned Region resourcelactivity pack. External Grants for Trlps - Grants received from The Leslie Sell Charitable Trust and the Aviva Community Fund to go towards International Trips. Lady Benson Fund - The purpose of this fund is to provide grants to members who are struggling to raise funds to allow them to take part in a special Girlguiding event, trip or activity. Cost of Llvlng - The purpose of this grant is to ensure adult volunteers and young members most affects by the cost-of-living rises can continue to participate in Girlguiding. UYF (Unlformed Youth Funding) - The purpose of this grant is to open new Guide and Ranger Units creating 60 new girl places and to recruit15 new volunteers. Generatlon Gre•n - The purpose of this fund is to support Volunteers, upskilling them and building their confidence in running outdoor activities for the girls. 42
Notes to the Financial Statements For the year ended 31 December 2023 17. Statement of funds- Designated funds Balance at l JanLJary 2023 Incomlng resources Tran51eis & investments gain51(Ios5esl Resourc86 expended Balance at 31 Decemb8r 2023 Doslgnoted lund8 Baden-Powell Internationol Fund 32,537 118,4841 12521 14,053 Leadership & Training Fund 9,384 I42 10,474 Maintenance 150,000 Iso,000 Trolnlng 13,959 13,959 Grant Reserve 43,686 43,686 Large scole events 65,000 65,000 Future trlps funrs 26.144 26,144 VoluntgerwelGome 4,505 (3,8001 705 340,710 5,847 1215361 324,021 Purpose of designated funds: Baden-powell International Fund - The purpose of this fund is for any form of international travel or visit. Leadership and Training Fund - The purpose of the fund is to assist members of Volunteer Leaders and Commissioners to apply for a grant towards the cost of trainings and events. Maintenance- The purpose of this fund is to allow for major maintenance work required on the building during 2018 onwards. Training - The purpose of the fund is to cover the cost of essential training required in accordance with Girlguiding membership policy. Grant Reserve - The purpose of the fund is to provide grants for future trips that, previously, would have been provided from outside the orgonisation. Large scale events - The purpose of this fund is to contribute towards the infrastructure costs of providing large scale Region events. Future trips - The purpose of this fund is the for the provision for losses from cancelled trips due to Covid-19. Volunteer Welcome - The purpose of this fund is to support new volunteers joining units. Funds to be used towards the annual subscription fee, an item of uniform or supporting volunteer training. 43
Notes to the Financial Statements ": For theyear ended 31 December 2023 18. Comparative Statement ol funds Comporativg statement of designated funds for the yeor &red 31 December 2022.. Incomlng restsurces Transfers & investm8nts grJlnsllioÈsèsl Bakknce ot l Jonuory 2022 Resources expended Batance at 31 D8cember2022 ¥Il¢t•d lund& Buehonon Opportunltles Fund st Ann'5 Monor refurbishrn8nt 405 278 683 13,816 14301 13,386 Girlguidlng Peer Education 9rant 1,737 1.737 New Uriits grant5 500 15,123) 4,823 Sylwa F08ter Legacy 17,243 17,243 STEM grants IZ7B6 IZ786 Glrlguiding M8mb8rship Growth & Retention grant 18021 602 External grant for trlps 3.976 3,976 Chiefs Charity Chollènge 326 5,500 {5,8261 Lady Benson Fund 700 700 Cost of Living Grants 40,000 40,000 UYF Funding 8.108 {17,2411 {4,5001 9.133 GeneTQtlon Sern outdoortraining 5,000 500 50,989 59,386 {33,722) 14,358 Desi9nated lunds Bodon-Powell IntÈrnationol Fund 31937 14001 {2691 31537 LeadÈrshlp & Trolnlng Fund 8,652 LOOI 9,384 alntenonce 150,000 150,000 Training 13,959 13,959 Grant Reserve 43,686 43,686 Lorge scole events 65,000 65,000 Future trips fund 26,144 26.144 Volunteer welcome (501 50 340.378 1,001 50 340,710 Unre6trletsd lunds 1.699,401 750,629 1791,2411 114,4081 1,644,581 Z090,768 611,216 (825,6821 2,078,3D2
Notes to the Financial Statements For the year ended 31 December 2023 19. Analysis of net assets between funds The n8t assets ore held for the varlous funds as follows.. Fixed assets Net current asset5 Investm8nts Total RGStricted funds 13.409 77,159 324,021 127,683 90,568 324.021 1,700,561 Designated funds Unrestri¢t8d funds 257,883 271,292 1,314,995 1,314,995 528,863 2,115,150 Comparative onalysls ol net assets b8twe8n funds lor the year ended 31 December 2022: Flxed assets Net current assets Investments Total Restricted funds Deslgnated funds Unrgstricted funds 14.155 76,856 340,710 194,569 91,011 340,710 1.644,581 271652 286,807 1,177,360 1,177,360 612,135 1076.302 20.Pension commitments Girlguiding South West England contributes to a defined contribution scheme managed by The Guide Association operating as Girlguiding in respect of certain employees. The charity also operates a stakeholder pension scheme for other staff. Contributions are charged as part of outgoing resources expended in the period in which they fall due and amounted to £24,533 in the year (2022.. £19,298). There were no prepaid or outstanding contributions at the balance sheet date. 21. Related party transactlons The Guide Association operating as Girlguiding with its headquarters at 17-19 Buckingham Polace Road, London SWIW OPT. The Guide Association is an umbrella organisation to the Region. Girlguiding South West England is one of the six Regions of England and with the three Countries of Scotland, Wales and Ulster (Northern Ireland) form Girlguiding. The Region is established under the powers and bylaws of the Royal Charter to administer Guiding in each area. Counties. Divisions, Districts and Units Girlguiding South West England Region is organised into16 county and island areas, each further subdivided into divisions, districts and units. Each countylisland, division, district and unit is responsible as a separate charity for their own finances. 45