(*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 Ery￿nd
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 0ctlvlr￿S
796,069
130.793
21536
949,398
677,401
TOtal•xp8ndl￿I
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 dI￿nt￿n￿ed 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 0￿ratIng 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 Se￿C8 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 I￿19 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
So￿02
71,405
4568
4886
9.454
Website expBnse5
5.135
Non staff trovel ond suba￿tantecoS
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 G￿en 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
I￿42
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 &r￿ed 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 S￿ern 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